Hs Final 2017

HARMONIZED SYSTEM:
ECOWAS COMMON
EXTERNAL TARIFF
AND
OTHER SCHEDULES
GHANA
2017
ACT 905
THE NINE HUNDRED AND FIFTH
ACT
OF THE PARLIAMENT OF THE REPUBLIC OF GHANA
ENTITLED
CUSTOMS (AMENDMENT) ACT, 2015
AN ACT to amend the Customs ACT 2015 to insert the

Harmonized System as a Schedule to the ACT and to provide
for related matters.
DATE OF ASSENT: 30th December, 2015
PASSED by Parliament and assented to by the President:
ACT 891 amended
1. The Customs Act, 2015 (Act 891) referred to in this act as the
principal enactment is amended by the substitution for the
Schedule of the following:
SCHEDULES
ACT 905 CUSTOMS (AMENDMENT) ACT, 2015.
EDITORIAL NOTES
The features of the revised edition of the Ghana Harmonized System and Customs Tariff Schedules 2017 comprise:
(a) The columns in the tables making up the Schedules which have been numbered and placed in bracket for ease of reference
while footnotes have been used where appropriate to guide the user.
(b) A layout and setting of the second schedule through to the seventh schedule which have been done and tables of miscellaneous
Administrative charges have been provided.
i
FOREWORD
A. GENERAL INFORMATION
1. This is a separate volume of schedules to the principal enactment – The Customs Act, 2015 (Act 891). The
legal authority for the issuance of this volume to conform with the Harmonized System is derived from Section 1
and 2 of the Customs Act, 2015 (Act 891).
2. This form of Tariff is based on the internationally accepted system of classification known as the Harmonized
Commodity Description and Coding System – the Harmonized System or HS for short. This Nomenclature
provides a systematic classification for all the goods of international trade and commerce, designed to ensure,
with the aid of the General Interpretative Rules (GIR) and Notes to the sections and chapters, that each article
falls in one place and in one place only.
3. This Tariff cannot contain any changes which enter into force after the publication date. Consequently, the
information contained in this publication may be subject to change during this year.
4. This Tariff is structured to show the various rules and rates applying to the specific commodities when
imported, exported, manufactured or produced in Ghana.
5. This issue incorporates all the headings, subheadings, GIR and Notes and follows the numerical sequence of
the Sixth Edition (2017) of the World Customs Organization (WCO) Harmonized Commodity Description and
Coding System. It covers the following:
- Incorporation of the ECOWAS Common External Tariff (CET)
- New commodity descriptions and codes
- Changes in some headings and subheadings
- Expansion of the scope of some headings
- Applicable taxes and rates
- Exemptions and
- Concessionary duty rating for manufacturers
6. This current edition is set out as follows:
(i) Restatement of the General Rules for the Interpretation of the Harmonized system.
(ii) The First Schedule made up of Chapters 1 to 97.
(iii) The use of Reserved Chapter 98 of the Harmonized System (HS) for National Tariff Administration. It has
been utilized for National Tariff Administration purposes as Goods admissible at concessionary duty rates when
imported by manufacturers approved by the Commissioner - General.
(iv) The Second Schedule containing the ECOWAS Preferential Rates, which in turn is set out in two parts as
follows:
PART A - Unprocessed Products of ECOWAS origin which are exempted from Import Duties and
Taxes
ii
PART B - Traditional Handicraft Products approved for full exemptions from Import Duties
(v) The Third Schedule, which covers exemptions, is presented in three parts as follows:
PART A - Import Exemptions for Government, privileged persons, organizations and institutions.
PART B - General Exemptions.
PART C - Exemptions under the Value Added Tax Act, 2013 (Act 870) as amended. This is further
divided into two sub-parts:
I. Exemptions for Government, privileged persons, organizations and institutions
II. Import Exemptions
(vi) The Fourth Schedule covers Export Duties and comes in two parts as follows:
PART A - Export Duties on Domestic Goods (i.e. goods grown, produced or manufactured in Ghana).
PART B - Export Duty Exemptions for privileged persons, organizations or institutions.
(vii) The Fifth Schedule covers Excise Duties, which is also in two parts:
PART A - Goods liable to Excise Duties
PART B - Exemptions from Excise Duties for privileged persons, organizations or Institutions
(viii) The Sixth Schedule covers Import Prohibitions, which is also in two parts:
PART A - Absolute Prohibitions
PART B - Conditional Prohibitions
(ix) The Seventh Schedule covers Export Prohibitions
PART A - Absolute Prohibitions
PART B - Conditional Prohibitions
(x) Penalties on Importation of Overage Vehicle
B. SPECIAL CHARGING PROVISIONS
1. Liability of goods at the time of importation -
(a) Import duties – All goods are chargeable with duty at the rates set out in the First Schedule unless
exempted under any provision set out in the subsequent schedules.
(b) Value Added Tax (VAT) – All chargeable goods are subject to the rates set out in the schedule unless
specifically exempted.
(c) Goods exempted from duty conditionally – Claims to exemption from duty in respect of imported goods on
the grounds that they are intended for an entitled importer or some specific purpose statutorily provided for in
the tariff, must be proved to the satisfaction of the proper officer of Ghana Revenue Authority (Customs
iii
Division) and supported by an appropriate certificate as to “use”. Such certificates must be submitted at the time
of making entry of the goods, and signed by the importer (not a clearing agent)
(d) Goods temporarily imported – goods imported for a temporary use or purpose, with certain exceptions, and
goods in transit through Ghana, or for transshipment may be imported without payment of duty subject to
compliance with certain conditions. Information as to the conditions and procedures may be obtained at the
main Custom Houses.
(e) Re-importation of goods previously exported – Claims that goods chargeable with import duty were
previously exported or re-exported from Ghana must be supported by a Re-importation Certificate (Form C and
E No. 37) issued by the proper officer of Ghana Revenue Authority (Customs Division) at the time of shipment
from Ghana, or such other documentary evidence as the Commissioner – General may in any particular
instance accept.
(f) Passengers’ baggage – Merchandise may not be imported in passengers’ baggage. The procedure to be
followed by all passengers on arrival in Ghana who wish to avail themselves of the statutory concessions in
respect of unaccompanied baggage sent in advance or left behind is set out in Notice published in the
Commercial and Industrial Bulletin No. 43 or 20th July, 1973.
(g) Rectified spirit, mineralized or industrial methylated spirit – The requirements to be fulfilled by importers of
rectified spirit, mineralized or industrial methylated spirit are prescribed in G. N. No. 1886 first published in
Gazette No. 76 dated 2nd November, 1975.
2. Liability of goods at the time of exportation - All goods delivered for exportation are chargeable with duty, or
are exempt from duty, according to the provisions of the Third and Fourth Schedules
3. Liability of excise duty - All goods are liable when delivered or appropriated to a chargeable purpose ex-
factory of a manufacturer, according to the provisions of the Fifth Schedule unless specifically exempted under
the same Schedule.
4. Meaning of “per cent”- Except where the context otherwise provides “per cent” or the symbol ”%” means
percentage of value.
5. Value - The value to be declared on Customs entries/declarations (whether for goods free of or exempted
from duty, goods subject to a specific duty or goods subject to duty ad valorem) is the value as defined in the
Customs Act, 2015 (Act 891) as the case may be.
iv
TABLE OF CONTENT
General Rules for the interpretation of the Harmonized System.
SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS
Chapters
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.
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; pastry cooks’ 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.
Chapters
v
SECTION V
Chapters
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.
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.
vi
SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL;
CORK AND ARTICLES OF CORK; MANUFACTURES OF
STRAW, OF ESPARTO OR OF OTHER PLAITING

Chapters
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.
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.
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.
vii
SECTION XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS,

Chapters
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 Harmonized System)
78 Lead and articles thereof.
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.
viii
Chapters
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.
SECTION XIX
ARMS AND AMMUNITION;
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.
*
**
98 (Reserved for special uses by Contracting Parties)
99 (Reserved for special uses by Contracting Parties)
____________
ix
ABBREVIATIONS AND SYMBOLS
AC alternating current
ASTM American Society for Testing Materials
Bq becquerel
oC degree(s) Celsius
Cc cubic centimetre(s)
Cg Centigram(s)
cm centimetre(s)
cm2 square centimetre(s)
cm3 cubic centimetre(s)
cN centinewton(s)
cP centipoises
DC direct current
eV Electron volt(s)
Gen General
GHz Gigahertz
giF/S gram of fissile isotopes
g gram(s)
g.v.w. gross vehicle weight
Hz hertz
IR infra-red
ISO International Organization for Standardization
INN International Non-Proprietary Name
IUPAC International Union of Pure and Applied Chemistry
Kcal Kilocalorie(s)
kg kilogram(s)
kgf kilogram force
kN Kilonewton(s)
kPa kilopascal(s)
kV kilovolts(s)
kVA kilovolts(s) - ampere(s)
kvar kilovolts(s) – ampere(s) – reactive
kW kilowatt(s)
l litre(s)
MHz Megahertz
m metre(s)
m- meta-
m2 Square metre(s)
µCi Microcurie
Mm Millimetre
mN Millinewton(s)
Mpa megapascal(s)
N xewton(s)
No. Number
o- ortho-
p- para-
T tonne(s)
UV ultra-violet
V volt(s)
vol. volume
W watt(s)
wt Weight
% percent
x° x degree(s)
Example
1500g/m2 means one thousand five hundred grams per square metre
15°C means fifteen degrees Celsius
_______________
x
G.I.R
GENERAL RULES FOR THE INTERPRETATION
OF THE HARMONIZED SYSTEM
Classification of goods in the Nomenclature shall be governed by the following principles:
1. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be
determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes
do not otherwise require, according to the following provisions:
2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided
that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall
also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by
virtue of this Rule), presented unassembled or disassembled.
(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that
material or substance with other materials or substances. Any reference to goods of a given material or substance shall be
taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods
consisting of more than one material or substance shall be according to the principles of Rule 3.
3. When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more headings,
classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing a more general description.
However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite
goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation
to those goods, even if one of them gives a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for
retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component
which gives them their essential character, insofar as this criterion is applicable.
(c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in
numerical order among those which equally merit consideration.
4. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods
to which they are most akin.
5. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein:
(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers,
specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles
for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not,
however, apply to containers which give the whole its essential character;
(b) Subject to the provisions of Rule 5 (a) above, packing materials and packing containers presented with the goods therein shall
be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding
when such packing materials or packing containers are clearly suitable for repetitive use.
6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those
subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only
subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply,
unless the context otherwise requires.
____________
xi
Section I
Chapter 1
01.01/031
FIRST SCHEDULE
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, 03.07 or 03.08;
(b) Cultures of micro-organisms and other products of heading 30.02; and
(c) Animals of heading 95.08.
_________________
Heading TSN Commodity Description SU CET ID VAT IE
01.01 Live horses, asses, mules and hinnies.

- Horses :
0101.21.00.00 -- Pure-bred breeding animals u 5 15
0101.29.00.00 -- Other u 10 15
- Asses:
0101.30.90.00 -- Other u 10 15
0101.90.00.00 - Other u 10 15
01.02 Live bovine animals.
- Cattle :
0102.29.00.00 -- Other u 10 15
- Buffalo :

0102.39.00.00 -- Other u 10 15
0102.90.00.00 - Other u 10 15
01.03 Live swine.
0103.10.00.00 - Pure-bred breeding animals u 5 15
1
Section I
Chapter 1
01.032/061
- Other :
0103.91.00.00 -- Weighing less than 50 kg u 10 15
0103.92.00.00 -- Weighing 50 kg or more u 10 15
01.04
Live sheep and goats.
- Sheep:

0104.10.90.00 -- Other u 10 15
- Goats:
0104.20.90.00 -- Other u 10 15
01.05 Live poultry, that is to say, fowls of the species

Gallus domesticus, ducks, geese, turkeys and guinea
fowls.
- Weighing not more than 185 g :
-- Fowls of the species Gallus domesticus:
0105.11.10.00 --- Breeders u 5 15
0105.11.90.00 --- Other u 10 15

0105.12.00.00 -- Turkeys u 5 15
0105.13.00.00 -- Ducks u 5 15
0105.14.00.00 -- Geese u 5 15
0105.15.00.00 -- Guinea fowls u 5 15
- Other :
0105.94.00.00 -- Fowls of the species Gallus domesticus u 10 15
0105.99.00.00 -- Other u 10 15
01.06 Other live animals.

- Mammals :
0106.11.00.00 -- Primates u 10 15
0106.12.00.00 -- Whales, dolphins and porpoises (mammals of the u 10 15

order Cetacea); manatees and dugongs (mammals
of the order Sirenia); seals, sea lions and walruses
(mammals of the suborder Pinnipedia)
0106.13.00.00 -- Camels and other camelids (Camelidae) u 10 15

0106.14.00.00 -- Rabbits and hares u 10 15
2
Section I
Chapter 1
01.062
0106.19.00.00 -- Other u 10 15
0106.20.00.00 - Reptiles (including snakes and turtles) u 10 15

- Birds :
0106.31.00.00 -- Birds of prey u 10 15
0106.32.00.00 -- Psittaciformes (including parrots, parakeets, u 10 15

macaws and cockatoos)
0106.33.00.00 -- Ostriches; emus (Dromaius novaehollandiae) u 10 15
0106.39.00.00 -- Other u 10 15
- Insects :
0106.41.00.00 -- Bees u 5 15
0106.49.00.00 -- Other u 10 15
0106.90.00.00 - Other u 10 15
_________________
3
Section I
Chapter 2
02.01/041
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).
_________________
02.01 Meat of bovine animals, fresh or chilled.

0201.10.00.00 - Carcasses and half-carcasses Kg 35 15
0201.20.00.00 - Other cuts with bone in Kg 35 15
0201.30.00.00 - Boneless Kg 35 15
02.02 Meat of bovine animals, frozen.

0202.10.00.00 - Carcasses and half-carcasses Kg 35 15
0202.20.00.00 - Other cuts with bone in Kg 35 15
0202.30.00.00 - Boneless Kg 35 15
02.03 Meat of swine, fresh, chilled or frozen.

- Fresh or chilled :
0203.11.00.00 -- Carcasses and half-carcasses Kg 35 15
0203.12.00.00 -- Hams, shoulders and cuts thereof, with bone in kg 35 15
0203.19.00.00 -- Other kg 35 15
- Frozen :
0203.21.00.00 -- Carcasses and half-carcasses kg 35 15
0203.22.00.00 -- Hams, shoulders and cuts thereof, with bone in kg 35 15
0203.29.00.00 -- Other kg 35 15
02.04 Meat of sheep or goats, fresh, chilled or frozen.

0204.10.00.00 - Carcasses and half-carcasses of lamb, fresh or chilled kg 35 15
- Other meat of sheep, fresh or chilled :

0204.22.00.00 -- Other cuts with bone in kg 35 15
0204.23.00.00 -- Boneless kg 35 15
0204.30.00.00 - Carcasses and half-carcasses of lamb, frozen Kg 35 15
4
Section I
Chapter 2
02.042/071
- Other meat of sheep, frozen :

0204.42.00.00 -- Other cuts with bone in kg 35 15
0204.43.00.00 -- Boneless kg 35 15
0204.50.00.00 - Meat of goats kg 35 15
02.05 0205.00.00.00 Meat of horses, asses, mules or hinnies, fresh, kg 20 15
chilled or frozen.
02.06 Edible offal of bovine animals, swine, sheep,

goats, horses, asses, mules or hinnies, fresh,
chilled or frozen.
0206.10.00.00 - Of bovine animals, fresh or chilled kg 35 15
- Of bovine animals, frozen :
0206.21.00.00 -- Tongues kg 35 15
0206.22.00.00 -- Livers kg 35 15
0206.29.00.00 -- Other kg 35 15
0206.30.00.00 - Of swine, fresh or chilled kg 35 15
- Of swine, frozen :
0206.41.00.00 -- Livers kg 35 15
0206.49.00.00 -- Other kg 35 15
0206.80.00.00 - Other, fresh or chilled kg 35 15
0206.90.00.00 - Other, frozen kg 35 15
02.07 Meat and edible offal, of the poultry of
heading 01.05, fresh, chilled or frozen.
- Of fowls of the species Gallus domesticus :
0207.11.00.00 -- Not cut in pieces, fresh or chilled kg 35 15
0207.12.00.00 -- Not cut in pieces, frozen kg 35 15
0207.13.00.00 -- Cuts and offal, fresh or chilled kg 35 15
0207.14.00.00 -- Cuts and offal, frozen kg 35 15
- Of turkeys :
0207.26.00.00 -- Cuts and offal, fresh or chilled kg 35 15
0207.27.00.00 -- Cuts and offal, frozen kg 35 15
- Of ducks :
0207.43.00.00 -- Fatty livers, fresh or chilled kg 35 15
0207.44.00.00 -- Other, fresh or chilled kg 35 15
0207.45.00.00 -- Other, frozen Kg 35 15
5
Section I
Chapter 2
02.072/10

- Of geese :
0207.53.00.00 -- Fatty livers, fresh or chilled kg 35 15
0207.54.00.00 -- Other, fresh or chilled kg 35 15
0207.55.00.00 -- Other, frozen kg 35 15
0207.60.00.00 - Of guinea fowls kg 35 15
02.08 Other meat and edible meat offal, fresh,

chilled or frozen.
0208.10.00.00 - Of rabbits or hares kg 20 15
0208.30.00.00 - Of primates kg 20 15
0208.40.00.00 - Of whales, dolphins and porpoises (mammals kg 20 15
of the order Cetacea); of manatees and
dugongs (mammals of the order Sirenia); of
seals, sea lions and walruses (mammals of the
suborder Pinnipedia)
0208.50.00.00 - Of reptiles (including snakes and turtles) kg 20 15
0208.60.00.00 - Of camels and other camelids (Camelidae) kg 20 15
0208.90.00.00 - Other kg 20 15
02.09 Pig fat, free of lean meat, and poultry fat, not
rendered or otherwise extracted, fresh,
chilled, frozen, salted, in brine, dried or
smoked.
0209.10.00.00 - Of pigs kg 20 15
0209.90.00.00 - Other kg 20 15
02.10 Meat and edible meat offal, salted, in brine,

dried or smoked; edible flours and meals of
meat or meat offal.
- Meat of swine :
0210.11.00.00 -- Hams, shoulders and cuts thereof, with bone kg 20 15
in
0210.12.00.00 -- Bellies (streaky) and cuts thereof kg 20 15
0210.19.00.00 -- Other kg 20 15
0210.20.00.00 - Meat of bovine animals kg 35 15
- Other, including edible flours and meals of meat
or meat offal :
0210.91.00.00 -- Of primates kg 20 15
0210.92.00.00 -- Of whales, dolphins and porpoises kg 20 15
(mammals of the order Cetacea); of
manatees and dugongs (mammals of the
order Sirenia); of seals, sea lions and
walruses (mammals of the suborder
Pinnipedia)
0210.93.00.00 -- Of reptiles (including snakes and turtles) kg 20 15
0210.99.00.00 -- Other kg 20 15
6
Section I
Chapter 3
03.011
Chapter 3
Fish and crustaceans, molluscs and other

aquatic invertebrates
Notes.
(a) Mammals of heading 01.06;
(b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);
(c) Fish (including livers, roes and milt 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.
_________________
03.01 Live fish.

- Ornamental fish :
0301.11.00.00 -- Freshwater kg 10 15
0301.19.00.00 -- Other kg 10 15
- Other live fish :
-- Trout (Salmo trutta, Oncorhynchus mykiss,
Oncorhynchus clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus apache and
Oncorhynchus chrysogaster):
0301.91.10.00 --- Young fish (fish fingerlings) kg 5 15
0301.91.90.00 --- Other kg 10 15
-- Eels (Anguilla spp.):
0301.92.90.00 --- Other kg 10 15
-- Carp (Cyprinus spp.,, Carassius spp.,
Ctenopharyngodon idellus, Hypophthalmichthys
spp., Cirrhinus spp., Mylopharyngodon piceus,
Catla catla, Labeo spp., Osteochilus hasselti,
Leptobarbus hoeveni,Megalobrama spp.):
0301.93.90.00 --- Other kg 10 15
-- Atlantic and Pacific bluefin tunas (Thunnus
thynnus, Thunnus orientalis):
0301.94.90.00 --- Other kg 10 15
-- Southern bluefin tunas (Thunnus maccoyii):
0301.95.90.00 --- Other kg 10 15
7
Section I
Chapter 3
03.012/021
-- Other:
0301.99.90.00 --- Other kg 10 15
03.02 Fish, fresh or chilled, excluding fish fillets and other
fish meat of heading 03.04.
- Salmonidae, excluding edible fish offal of subheading
0302.91 to 0302.99 :
0302.11.00.00 -- Trout (Salmo trutta, Oncorhynchus mykiss, kg 10 15
Oncorhynchus chrysogaster)
0302.13.00.00 -- Pacific salmon (Oncorhynchus nerka, kg 10 15
Oncorhynchus gorbuscha, Oncorhynchus keta,
Oncorhynchus tschawytscha, Oncorhynchus
kisutch, Oncorhynchus masou and Oncorhynchus
rhodurus)
0302.14.00.00 -- Atlantic salmon (Salmo Salar) and Danube kg 10 15
Salmon (Hucho hucho)
0302.19.00.00 kg 10 15
-- Other
0302.21.00.00 -- Halibut (Reinhardtius hippoglossoides, Hippoglossus kg 10 15
hippoglossus, Hippoglossus stenolepis)
0302.22.00.00 -- Plaice (Pleuronectes platessa) kg 10 15
0302.23.00.00 -- Sole (Solea spp.) kg 10 15
0302.24.00.00 -- Turbots (Psetta maxima) kg 10 15
0302.29.00.00 -- Other kg 10 15
- Tunas (of the genus Thunnus), skipjack or stripe-
bellied bonito (Euthynnus (Katsuwonus) pelamis),
excluding edible fish offal of subheading 0302.91 to
0302.99 :
0302.31.00.00 -- Albacore or longfinned tunas (Thunnus alalunga) kg 10 15
0302.32.00.00 -- Yellowfin tunas (Thunnus albacares) kg 10 15
0302.33.00.00 -- Skipjack or stripe-bellied bonito kg 10 15
0302.34.00.00 -- Bigeye tunas (Thunnus obesus) kg 10 15
0302.35.00.00 -- Atlantic and Pacific bluefin tunas (Thunnus kg 10 15
thynnus, Thunnus orientalis)
0302.36.00.00 -- Southern bluefin tunas (Thunnus maccoyii) kg 10 15
0302.39.00.00 -- Other kg 10 15
8
Section I
Chapter 3
03.022

- Herrings (Clupea harengus, Clupea pallasii),
anchovies (Engraulis spp.), sardines (Sardina
pilchardus, Sardinops spp.), sardinella (Sardinella
spp.), brisling or sprats (Sprattus sprattus),
mackerel (Scomber scombrus, Scomber
australasicus, Scomber japonicus), Indian
mackerels (Rastrelliger spp.) seerfishes
(Scomberomorus spp.), jack and horse mackerel
(Trachurus spp.), cobia (Rachycentron canadum)
silver pomfrets (Pampus spp,) Pacific saury
(Cololabis saira), scads (Decapterus spp.) capelin
(Mallotus villosus), swordfish (Xiphias gladius),
Kawakawa (Euthynnus affinis), bonitos (Sarda
spp.), marlins, sailfishes, spearfish (Istiophoridae),
excluding edible fish offal of subheading 0302.91
to 0302.99 :
0302.41.00.00 -- Herrings (Clupea harengus, Clupea pallasii) kg 10 15
0302.42.00.00 -- Anchovies (Engraulis spp.) kg 10 15
0302.43.00.00 -- Sardines (Sardina pilchardus, Sardinops spp.), kg 10 15
sardinella (Sardinella spp.), brisling or sprats
(Sprattus sprattus)
0302.44.00.00 -- Mackerel (Scomber scombrus, Scomber kg 10 15
australasicus, Scomber japonicus)
0302.45.00.00 -- Jack and horse mackerel (Trachurus spp.) kg 10 15
0302.46.00.00 -- Cobia (Rachycentron canadum) kg 10 15
0302.47.00.00 -- Swordfish (Xiphias gladius) kg 10 15
0302.49.00.00 -- Other kg 10 15
- Fish of the families Bregmacerotidae,
Euclichthyidae, Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae and
Muraenolepididae, excluding edible fish offal of
subheading 0302.91 to 0302.99 :
0302.51.00.00 -- Cod (Gadus morhua, Gadus ogac, Gadus kg 10 15
macrocephalus)
0302.52.00.00 -- Haddock (Melanogrammus aeglefinus) kg 10 15
0302.53.00.00 -- Coalfish (Pollachius virens) kg 10 15
0302.54.00.00 -- Hake (Merluccius spp., Urophycis spp.) kg 10 15
0302.55.00.00 -- Alaska Pollack (Theragra chalcogramma) kg 10 15
0302.56.00.00 -- Blue whitings (Micromesistius poutassou, kg 10 15
Micromesistius
australis)
0302.59.00.00 -- Other kg 10 15
- Tilapias (Oreochromis spp.), catfish (Pangasius
spp., Silurus spp., Clarias spp., Ictalurus spp.), carp
(Cyprinus spp,, Carassius spp., Ctenopharyngodon
idellus, Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus, Catla catla, Labeo spp.,
Osteochilus hasselti, Leptobarbus hoeveni,
Megalobrama spp.)), eels (Anguilla spp.), Nile perch
(Lates niloticus) and snakeheads (Channa spp.),
0302.99 :
0302.71.00.00 -- Tilapias (Oreochromis spp.) kg 10 15
0302.72.00.00 -- Catfish (Pangasius spp., Silurus spp., Clarias spp., kg 10 15
Ictalurus spp.)
9
Section I
Chapter 3
03.023/031
0302.73.00.00 -- Carp (Cyprinus spp., Carassius spp., kg 10 15

Catla catla, Labeo spp., Osteochilus hasselti,
Leptobarbushoeveni, Megalobrama spp.)
0302.74.00.00 -- Eels (Anguilla spp.) kg 10 15
0302.79.00.00 -- Other kg 10 15
- Other fish, excluding edible fish offal of subheading
0302.91 to 0302.99 :
0302.81.00.00 -- Dogfish and other sharks kg 10 15
0302.82.00.00 -- Rays and skates (Rajidae) kg 10 15
0302.83.00.00 -- Toothfish (Dissostichus spp.) kg 10 15
0302.84.00.00 -- Seabass (Dicentrarchus spp.) kg 10 15
0302.85.00.00 -- Seabream (Sparidae) kg 10 15
0302.89.00.00 -- Other kg 10 15
- Livers, roes, milt, fish fins, heads, tails, maws and
other edible fish offal:
0302.91.00.00 -- Livers, roes and milt kg 10 15
0302.92.00.00 -- Shark fins kg 10 15
0302.99.00.00 -- Other kg 10 15
03.03 Fish, frozen, excluding fish fillets and other fish meat
of heading 03.04.
- Salmonidae, excluding edible fish offal of subheading
0303.91 to 0303.99 :
0303.11.00.00 -- Sockeye salmon (red salmon) (Oncorhynchus kg 10 15
nerka)
0303.12.00.00 -- Other Pacific salmon (Oncorhynchus gorbuscha, kg 10 15
Oncorhynchus keta, Oncorhynchus tschawytscha,
Oncorhynchus kisutch, Oncorhynchus masou and
Oncorhynchus rhodurus)
0303.13.00.00 -- Atlantic salmon (Salmo salar) and Danube salmon kg 10 15
(Hucho hucho)
0303.19.00.00 -- Other kg 10 15
- Tilapias (Oreochromis spp.), catfish (Pangasius spp.,
Silurus spp., Clarias spp., Ictalurus spp.), carp
(Cyprinus spp., Carassius spp., Ctenopharyngodon
Megalobrama spp.), eels (Anguilla spp.), Nile perch
(Lates niloticus) and snakeheads (Channa spp.),
excluding edible fish offal of subheading 0303.91
to 0303.99 :
10
Section I
Chapter 3
03.032

Ictalurus spp.)
0303.25.00.00 -- Carp (Cyprinus spp., Carassius spp.,

Ctenopharyngodon idellus, Hypophthalmichthys kg 10 15
Catla catla, Labeo spp, Osteochilus hasselti,
Leptobarbus hoeveni, Megalobrama spp.)
0303.26.00.00 -- Eels (Anguilla spp.) kg 10 15
0303.29.00.00 -- Other kg 10 15
- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,
Soleidae, Scophthalmidae and Citharidae),
0303.99 :
0303.31.00.00 -- Halibut (Reinhardtius hippoglossoides, kg 10 15

Hippoglossus hippoglossus, Hippoglossus
stenolepis)
0303.32.00.00 -- Plaice (Pleuronectes platessa) kg 10 15
0303.33.00.00 -- Sole (Solea spp.) kg 10 15
0303.34.00.00 -- Turbots (Psetta maxima) kg 10 15
0303.39.00.00 -- Other kg 10 15
- Tunas (of the genus Thunnus), skipjack or stripe-
bellied bonito (Euthynnus (Katsuwonus) pelamis),
0303.99 :
0303.41.00.00 -- Albacore or longfinned tunas (Thunnus alalunga) kg 10 15
0303.42.00.00 -- Yellowfin tunas (Thunnus albacares) kg 10 15
0303.43.00.00 -- Skipjack or stripe-bellied bonito kg 10 15
0303.44.00.00 -- Bigeye tunas (Thunnus obesus) kg 10 15
0303.45.00.00 -- Atlantic and Pacific bluefin tunas (Thunnus kg 10 15
thynnus, Thunnus orientalis)
0303.46.00.00 -- Southern bluefin tunas (Thunnus maccoyii) kg 10 15
0303.49.00.00 -- Other kg 10 15
11
Section I
Chapter 3
03.033

- Herrings (Clupea harengus, Clupea pallasii),
anchovies (Eagraulis spp.), sardines (Sardina
spp.), brisling or sprats (Sprattus sprattus),
mackerel (Scomber scombrus, Scomber
australasicus, Scomber japonicus), Indian
mackerels (Rastrelliger spp.), seerfishes
(Scomberomorus spp.), jack and horse mackerel
(Trachurus spp.), jacks, crevalles (Caranx spp.),
cobia (Rachycentron canadum), silver pomfrets
(Pampus spp.), Pacific saury (Cololabis saira),
scads (Decapterus spp.), capelin (Mallotus
villosus), swordfish (Xiphias gladius), Kawakawa
(Euthynnus affinis), bonitos (Sarda spp.), marlins,
sailfishes, spearfish (Istiophoridae), excluding
edible fish offal of subheading 0303.91 to 0303.99:
0303.53.00.00 -- Sardines (Sardina pilchardus, Sardinops spp.), kg 10 15

sardinella (Sardinella spp.), brisling or sprats
(Sprattus sprattus)
0303.54.00.00 -- Mackerel (Scomber scombrus, Scomber kg 10 15
australasicus, Scomber japonicus)
12
Section I
Chapter 3
03.034
0303.55.00.00 -- Jack and horse mackerel (Trachurus spp.) kg 10 15
0303.56.00.00 -- Cobia (Rachycentron canadum) kg 10 15
0303.59.00.00 -- Other kg 10 15
- Fish of the families Bregmacerotidae,
Muraenolepididae, excluding edible fish offal of
subheading 0303.91 to 0303.99 :
macrocephalus)
0303.68.00.00 -- Blue whitings (Micromesistius poutassou, kg 10 15
Micromesistius australis)
0303.69.00.00 -- Other kg 10 15
13
Section I
Chapter 3
03.035/041
- Other fish, excluding edible fish offal of subheading

0303.91 to 0303.99 :
0303.84.00.00 -- Seabass (Dicentrarchus spp.) kg 10 15
0303.89.00.00 -- Other kg 10 15
- Livers, roes, milt, fish fins, heads, tails, maws and other
edible fish offal:
0303.91.00.00 -- Livers, roes and milt kg 20 15
0303.92.00.00 -- Shark fins kg 20 15
0303.99.00.00 -- Other kg 20 15
03.04 Fish fillets and other fish meat (whether or not minced),
fresh, chilled or frozen.
- Fresh or chilled fillets of tilapias (Oreochromis spp.),
catfish (Pangasius spp., Silurus spp., Clarias spp.,
Ictalurus spp.), carp (Cyprinus spp., Carassius spp.,
Ctenopharyngodon idellus, Hypophthalmichthys spp.,
Cirrhinus spp., Mylopharyngodon piceus, Catla catla,
Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni,
(Lates niloticus) and snakeheads (Channa spp.) :
Ictalurus spp.)
0304.33.00.00 -- Nile Perch (Lates niloticus) kg 20 15
0304.39.00.00 -- Other kg 20 15
- Fresh or chilled fillets of other fish :
0304.41.00.00 -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus kg 20 15
gorbuscha, Oncorhynchus keta, Oncorhynchus
tschawytscha, Oncorhynchus kisutch, Oncorhynchus
masou and Oncorhynchus rhodurus), Atlantic salmon
(Salmo salar) and Danube salmon (Huchohucho)
0304.43.00.00 -- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, kg 20 15
Soleidae, Scophthalmidae and Citharidae)
0304.44.00.00 -- Fish of the families Bregmacerotidae, Euclichthyidae, kg 20 15
Gadidae, Macrouridae, Melanonidae, Merlucciidae,
Moridae and Muraenolepididae
0304.49.00.00 -- Other kg 20 15
14
Section I
Chapter 3
03.042

- Other, fresh or chilled :
0304.51.00.00 -- Tilapias (Oreochromis spp.), catfish (Pangasius kg 20 15
spp., Silurus spp., Clarias spp., Ictalurus spp.), carp
(Lates niloticus) and snakeheads (Channa spp.)
0304.52.00.00 -- Salmonidae kg 20 15
0304.53.00.00 -- Fish of the families Bregmacerotidae, kg 20 15
Muraenolepididae
0304.59.00.00 -- Other kg 20 15
- Frozen fillets of tilapias (Oreochromis spp.), catfish
(Pangasius spp., Silurus spp., Clarias spp., Ictalurus
spp.), carp (Cyprinus spp., Carassius spp.,
spp., Cirrhinus spp., Mylopharyngodon piceus, Catla
catla, Labeo spp., Osteochilus hasselti, Leptobarbus
hoeveni, Megalobrama spp.), eels (Anguilla spp.),
Nile perch (Lates niloticus) and snakeheads (Channa
spp.) :
Ictalurus spp.)
0304.63.00.00 -- Nile Perch (Lates niloticus) kg 20 15
0304.69.00.00 -- Other kg 20 15
- Frozen fillets of fish of the families Bregmacerotidae,
Muraenolepididae :
macrocephalus)
0304.79.00.00 -- Other kg 20 15
- Frozen fillets of other fish :
0304.81.00.00 -- Pacific salmon (Oncorhynchus nerka, kg 20 15
Oncorhynchus gorbuscha, Oncorhynchus keta,
Oncorhynchus tschawytscha, Oncorhynchus
kisutch, Oncorhynchus masou and Oncorhynchus
rhodurus), Atlantic salmon (Salmo salar) and
Danube salmon (Huchohucho)
15
Section I
Chapter 3
03.043/051

0304.83.00.00 -- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, kg 20 15
Soleidae, Scophthalmidae and Citharidae)
0304.87.00.00 -- Tunas (of the genus Thunnus), skipjack or stripe- kg 20 15
bellied bonito (Euthynnus (Katsuwonus) pelamis)
0304.88.00.00 -- Dogfish, other sharks, rays and skates (Rajidae) kg 20 15
0304.89.00.00 -- Other kg 20 15
- Other, frozen :
0304.93.00.00 -- Tilapias (Oreochromis spp.), catfish (Pangasius spp., kg 20 15
Gadidae, Macrouridae, Melanonidae, Merlucciidae,
Moridae and Muraenolepididae, other than Alaska
Pollack (Theragra chalcogramma)
0304.99.00.00 -- Other kg 20 15
03.05 Fish, dried, salted or in brine; smoked fish, whether or

not cooked before or during the smoking process;
flours, meals and pellets of fish, fit for human
consumption.
0305.10.00.00 - Flours, meals and pellets of fish, fit for human kg 10 15
consumption
0305.20.00.00 - Livers, roes and milt of fish, dried, smoked, salted or in kg 20 15
brine
- Fish fillets, dried, salted or in brine, but not smoked :
16
Section I
Chapter 3
03.052
0305.32.00.00 -- Fish of the families Bregmacerotidae, kg 20 15

Muraenolepididae
0305.39.00.00 -- Other kg 20 15
- Smoked fish, including fillets, other than edible fish
offal :
0305.41.00.00 -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus kg 20 15
gorbuscha, Oncorhynchus keta, Oncorhynchus
tschawytscha, Oncorhynchus kisutch, Oncorhynchus
masou and Oncorhynchus rhodurus), Atlantic salmon
(Salmo salar) and Danube salmon (Hucho hucho)
0305.49.00.00 -- Other kg 20 15
- Dried fish, other than edible fish offal, whether or not
salted but not smoked :
macrocephalus)
Gadidae, Macouridae, Melanonidae, Merlucciidae,
Moridae and Muraenolepididae, other than cod
(Gadus morhua, Gadus ogac, Gadus macrocephalus)
0305.54.00.00 -- Herrings (Clupea harengus, Clupea pallasii), kg 20 15
anchovies (Eagraulis spp.), sardines (Sardina
spp.), brisling or sprats (Sprattus sprattus), mackerel
(Scomber scombrus, Scomber australasicus, Scomber
japonicus), Indian mackerels (Rastrelliger spp.),
seerfishes (Scomberomorus spp.), jack and horse
mackerel (Trachurus spp.), jacks, crevalles (Caranx
spp.), cobia (Rachycentron canadum), silver pomfrets
(Pampus spp.), Pacific saury (Cololabis saira), scads
(Decapterus spp.), capelin (Mallotus villosus),
swordfish (Xiphias gladius), Kawakawa (Euthynnus
affinis), bonitos (Sarda spp.), marlins, sailfishes,
spearfish (Istiophoridae)
17
Section I
Chapter 3
03.053/061
0305.59.00.00 -- Other kg 20 15
- Fish, salted but not dried or smoked and fish in brine,
other than edible fish offal :
macrocephalus)
0305.63.00.00 -- Anchovies (Engraulis spp.) kg 20 15
0305.69.00.00 -- Other kg 20 15
- Fish fins, heads, tails, maws and other edible fish offal :
0305.71.00.00 -- Shark fins kg 20 15
-- Fish heads, tails and maws:
0305.72.10.00 --- Cod head kg 20 15
0305.72.90.00 --- Other kg 20 15
0305.79.00.00 -- Other kg 20 15
03.06 Crustaceans, whether in shell or not, live, fresh,

chilled, frozen, dried, salted or in brine; smoked
crustaceans, whether in shell or not, whether or not
cooked before or during the smoking process;
crustaceans, in shell, cooked by steaming or by boiling
in water, whether or not chilled, frozen, dried, salted
or in brine; flours, meals and pellets of crustaceans, fit
for human consumption.
- Frozen :
0306.11.00.00 -- Rock lobster and other sea crawfish (Palinurus spp., kg 20 15
Panulirus spp., Jasus spp.)
0306.12.00.00 -- Lobsters (Homarus spp.) kg 20 15
0306.14.00.00 -- Crabs kg 20 15
0306.15.00.00 -- Norway lobsters (Nephrops norvegicus) kg 20 15
0306.16.00.00 -- Cold-water shrimps and prawns (Pandalus spp., kg 20 15
Crangon crangon)
0306.17.00.00 -- Other shrimps and prawns kg 20 15
-- Other, including flours, meals and pellets of
crustaceans, fit for human consumption:
0306.19.10.00 --- Flours, meals and pellets kg 10 15
0306.19.90.00 --- Other kg 20 15
18
Section I
Chapter 3
03.062/071

- Live, fresh or chilled :
0306.32.00.00 -- Lobsters (Homarus spp.) kg 20 15
0306.33.00.00 -- Crabs kg 20 15
0306.35.00.00 -- Cold-water shrimps and prawns (Pandalus spp., kg 20 15
Crangon crangon)
0306.36.00.00 -- Other shrimps and prawns kg 20 15
-- Other, including flours, meals and pellets of
crustaceans, fit for human consumption:
0306.39.90.00 --- Other kg 20 15
- Other:
0306.92.00.00 -- Lobsters (Homarus spp) kg 20 15
0306.93.00.00 -- Crabs kg 20 15
0306.95.00.00 -- Shrimps and prawns kg 20 15
-- Other, including flours, meals and pellets of crustaceans,
fit for human consumption:
0306.99.90.00 --- Other kg 20 15
03.07 Molluscs, whether in shell or not, live, fresh, chilled,

frozen, dried, salted or in brine; smoked molluscs,
whether in shell or not, whether or not cooked before
or during the smoking process; flours, meals and
pellets of molluscs, fit for human consumption.
- Oysters :
0307.11.00.00 -- Live, fresh or chilled kg 20 15
0307.12.00.00 -- Frozen kg 20 15
0307.19.00.00 -- Other kg 20 15
- Scallops, including queen scallops, of the genera Pecten,
Chlamys or Placopecten :
0307.22.00.00 -- Frozen kg 20 15
0307.29.00.00 -- Other kg 20 15
- Mussels (Mytilus spp., Perna spp.) :
0307.32.00.00 -- Frozen kg 20 15
0307.39.00.00 -- Other kg 20 15
19
Section I
Chapter 3
03.072/081
- Cuttle fish and squid :

0307.43.00.00 -- Frozen kg 20 15
0307.49.00.00 -- Other kg 20 15
- Octopus (Octopus spp.) :
0307.52.00.00 -- Frozen kg 20 15
0307.59.00.00 -- Other kg 20 15
0307.60.00.00 - Snails, other than sea snails kg 20 15
- Clams, cockles and ark shells (families Arcidae,
Arcticidae, Cardiidae, Donacidae, Hiatellidae,
Mactridae, Mesodesmatidae, Myidae, Semelidae,
Solecurtidae, Solenidae, Tridacnidae and Veneridae) :
0307.72.00.00 -- Frozen kg 20 15
0307.79.00.00 -- Other kg 20 15
- Abalone (Haliotis spp.) and stromboid conchs
(Strombus spp.):
0307.81.00.00 -- Live, fresh or chilled abalone (Haliotis spp.) kg 20 15
0307.82.00.00 -- Live, fresh or chilled stromboid conchs (Strombus kg 20 15
spp.)
0307.83.00.00 -- Frozen abalone (Haliotis spp.) kg 20 15
0307.84.00.00 -- Frozen stromboid conchs (Strombus spp.) kg 20 15
0307.87.00.00 -- Other abalone (Haliotis spp.) kg 20 15
0307.88.00.00 -- Other stromboid conchs (Stromboid spp) kg 20 15
- Other, including flours, meals and pellets, fit for human
consumption :
0307.92.00.00 -- Frozen kg 20 15
0307.99.00.00 -- Other kg 20 15
03.08 Aquatic invertebrates other than crustaceans and
molluscs, live, fresh, chilled, frozen, dried, salted or in
brine; smoked aquatic invertebrates other than
crustaceans and molluscs, whether or not cooked
before or during the smoking process; flours, meals
and pellets of aquatic invertebrates other than
crustaceans and molluscs, fit for human consumption.
- Sea cucumbers (Stichopus japonicus, Holothuroidea) :
0308.12.00.00 -- Frozen kg 20 15
0308.19.00.00 -- Other kg 20 15
20
Section I
Chapter 3
03.082
- Sea urchins (Strongylocentrotus spp., Paracentrotus

lividus, Loxechinus albus, Echinus esculentus) :
0308.22.00.00 -- Frozen kg 20 15
0308.29.00.00 -- Other kg 20 15
0308.30.00.00 - Jellyfish (Rhopilema spp.) kg 20 15
0308.90.00.00 - Other kg 20 15
_________________
21
Section I
Chapter 4
Notes
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.
(a) Products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on
the dry matter (heading 17.02);
(b) Products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another
substances (for example, oleic fats) (heading 19.01 or 21.06); or
(c) 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 0404.10, the expression “modified whey” means products consisting of whey constituents, that
is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents
have been added, and products obtained by mixing natural whey constituents.
2.- For the purposes of subheading 0405.10 the term “butter” does not include dehydrated butter or ghee (subheading 0405.90).
_________________
22
Section I
Chapter 4
04.01/031
04.01 Milk and cream, not concentrated nor containing

added sugar or other sweetening matter.
0401.10.00.00 - Of a fat content, by weight, not exceeding 1 % kg 20 15
0401.20.00.00 - Of a fat content, by weight, exceeding 1 % but not kg 20 15
exceeding 6 %
0401.40.00.00 - Of a fat content, by weight, exceeding 6 % but not kg 20 15
exceeding 10 %
0401.50.00.00 - Of a fat content, by weight, exceeding 10 % kg 20 15
04.02 Milk and cream, concentrated or containing added
sugar or other sweetening matter.
- In powder, granules or other solid forms, of a fat content,
by weight, not exceeding 1.5 %:
0402.10.10.00 -- In packings of 25 kg or more kg 5 15
-- In packings of less than 25 kg:
0402.10.21.00 --- Of a kind, the sale of which is reserved exclusively for kg 5 15
registered pharmacies
0402.10.29.00 --- Other kg 10 15
- In powder, granules or other solid forms, of a fat content,
by weight, exceeding 1.5 % :
-- Not containing added sugar or other sweetening matter:
0402.21.10.00 --- In packings of 25 kg or more kg 5 15
--- In packings of less than 25 kg:
0402.21.21.00 ---- Of a kind, the sale of which is reserved exclusively for kg 5 15
0402.21.29.00 ---- Other kg 10 15
-- Other:
--- In packings of less than 25 kg:
0402.29.21.00 ---- Of a kind, the sale of which is reserved exclusively for kg 5 15
0402.29.29.00 ---- Other kg 10 15
- Other :
-- Not containing added sugar or other sweetening matter:
0402.91.20.00 --- In packings of less than 25 kg kg 20 15
0402.99.00.00 -- Other kg 20 15
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.
- Yogurt:
0403.10.10.00 -- Plain, not containing fruit or cocoa kg 35 15
23
Section I
Chapter 4
04.032/071
0403.10.20.00 -- Containing fruit but not containing cocoa kg 35 15

0403.10.30.00 -- Containing cocoa but not containing fruit kg 35 15
0403.10.90.00 -- Other kg 35 15
- Other:
-- Buttermilk:
0403.90.11.00 --- In powder form kg 5 15
0403.90.19.00 --- Other kg 5 15
-- Other:
0403.90.91.00 --- In powder form kg 10 15
0403.90.99.00 --- Other kg 20 15
04.04 Whey, whether or not concentrated or containing

added sugar or other sweetening matter; products
consisting of natural milk constituents, whether or not
containing added sugar or other sweetening matter, not
elsewhere specified or included.
0404.10.00.00 - Whey and modified whey, whether or not concentrated kg 5 15
or containing added sugar or other sweetening matter
0404.90.00.00 - Other kg 20 15
04.05 Butter and other fats and oils derived from milk; dairy
spreads.
0405.10.00.00 - Butter kg 20 15
0405.20.00.00 - Dairy spreads kg 20 15
- Other:
0405.90.10.00 -- Butterfat and butteroil kg 5 15
0405.90.90.00 -- Other kg 20 15
04.06 Cheese and curd.

0406.10.00.00 - Fresh (unripened or uncured) cheese, including whey kg 20 15
cheese, and curd
0406.20.00.00 - Grated or powdered cheese, of all kinds kg 20 15
0406.30.00.00 - Processed cheese, not grated or powdered kg 20 15
0406.40.00.00 - Blue-veined cheese and other cheese containing veins kg 20 15
produced by Penicillium roqueforti
0406.90.00.00 - Other cheese kg 20 15
04.07 Birds' eggs, in shell, fresh, preserved or cooked.
- Fertilised eggs for incubation :

0407.11.00.00 -- Of fowls of the species Gallus domesticus kg 5 15
0407.19.00.00 -- Other kg 5 15
- Other fresh eggs :
24
Section I
Chapter 4
04.072/10
0407.29.00.00 -- Other kg 35 15
0407.90.00.00 - Others kg 35 15
04.08 Birds' eggs, not in shell, and egg yolks, fresh, dried,
cooked by steaming or by boiling in water, moulded,
frozen or otherwise preserved, whether or not
containing added sugar or other sweetening matter.
- Egg yolks :
0408.11.00.00 -- Dried kg 20 15
0408.19.00.00 -- Other kg 20 15
- Other :
0408.91.00.00 -- Dried kg 20 15
0408.99.00.00 -- Other kg 20 15
04.09 0409.00.00.00 Natural honey. kg 20 15
04.10 0410.00.00.00 Edible products of animal origin, not elsewhere kg 20 15

specified or included.
_________________
25
Section I
Chapter 5
05.01/02
Chapter 5
Products of animal origin,

Notes.
(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
05.11 covers, inter alia, horse hair and horsehair waste, whether or not put up as a layer with or without supporting material
_________________
05.01 0501.00.00.00 Human hair, unworked, whether or not washed or kg 5 15

scoured; waste of human hair.
05.02 Pigs', hogs' or boars' bristles and hair; badger hair and
other brush making hair; waste of such bristles or hair.
0502.10.00.00 - Pigs', hogs' or boars' bristles and hair and waste thereof kg 5 15
0502.90.00.00 - Other kg 5 15
26
Section I
Chapter 5
05.03/09
[05.03]
05.04 0504.00.00.00 Guts, bladders and stomachs of animals (other than kg 5 15

fish), whole and pieces thereof, fresh, chilled, frozen,
salted, in brine, dried or smoked.
05.05 Skins and other parts of birds, with their feathers or

down, feathers and parts of feathers (whether or not
with trimmed edges) and down, not further worked
than cleaned, disinfected or treated for preservation;
powder and waste of feathers or parts of feathers.
0505.10.00.00 - Feathers of a kind used for stuffing; down kg 5 15
0505.90.00.00 - Other kg 5 15
05.06 Bones and horn-cores, unworked, defatted, simply

prepared (but not cut to shape), treated with acid or
degelatinised; powder and waste of these products.
0506.10.00.00 - Ossein and bones treated with acid kg 5 15
0506.90.00.00 - Other kg 5 15
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.
- Ivory; ivory powder and waste:

0507.10.10.00 -- Elephant tusks kg 5 15
0507.10.90.00 -- Other kg 5 15
0507.90.00.00 - Other kg 5 15
05.08 0508.00.00.00 Coral and similar materials, unworked or simply kg 5 15

prepared but not otherwise worked; shells of molluscs,
crustaceans or echinoderms and cuttle-bone, unworked
or simply prepared but not cut to shape, powder and
waste thereof.
[05.09]
27
Section I
Chapter 5
05.10/11
05.10 0510.00.00.00 Ambergris, castoreum, civet and musk; cantharides; kg 5 15

bile, whether or not dried; glands and other animal
products used in the preparation of pharmaceutical
products, fresh, chilled, frozen or otherwise
provisionally preserved.
05.11 Animal products not elsewhere specified or included;

dead animals of Chapter 1 or 3, unfit for human
consumption.
0511.10.00.00 - Bovine semen - 5 15
- Other :
0511.91.00.00 -- Products of fish or crustaceans, molluscs or other kg 5 15

aquatic invertebrates; dead animals of Chapter 3
0511.99.00.00 -- Other kg 5 15
_________________
28
Section II
Chapter 6
Notes
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.
_________________
29
Section II
Chapter 6
06.01/03
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.
0601.10.00.00 - Bulbs, tubers, tuberous roots, corms, crowns and u 5 15

rhizomes, dormant
0601.20.00.00 - Bulbs, tubers, tuberous roots, corms, crowns and u 5 15

rhizomes, in growth or in flower; chicory plants and roots
06.02 Other live plants (including their roots), cuttings and

slips; mushroom spawn.
0602.10.00.00 - Unrooted cuttings and slips u 5 15
0602.20.00.00 - Trees, shrubs and bushes, grafted or not, of kinds which u 5 15

bear edible fruit or nuts
0602.30.00.00 - Rhododendrons and azaleas, grafted or not u 5 15
0602.40.00.00 - Roses, grafted or not u 5 15
0602.90.00.00 - Other kg 5 15
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 :
0603.11.00.00 -- Roses kg 20 15
0603.12.00.00 -- Carnations kg 20 15
0603.13.00.00 -- Orchids kg 20 15
0603.14.00.00 -- Chrysanthemums kg 20 15
0603.15.00.00 -- Lilies (Lilium spp.) kg 20 15
0603.19.00.00 -- Other kg 20 15
0603.90.00.00 - Other kg 20 15
30
Section II
Chapter 6
06.04
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.
0604.20.00.00 - Fresh kg 20 15
0604.90.00.00 - Other kg 20 15
_________________
31
Section II
Chapter 7
07.01/051
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).
_________________
07.01 Potatoes, fresh or chilled.

0701.10.00.00 - Seed kg 5 0
0701.90.00.00 - Other kg 35 15
07.02 0702.00.00.00 Tomatoes, fresh or chilled. kg 20 15
07.03 Onions, shallots, garlic, leeks and other alliaceous

vegetables, fresh or chilled.
0703.10.00.00 - Onions and shallots kg 35 15
0703.20.00.00 - Garlic kg 20 15
0703.90.00.00 - Leeks and other alliaceous vegetables kg 20 15
07.04 Cabbages, cauliflowers, kohlrabi, kale and similar

edible brassicas, fresh or chilled.
0704.10.00.00 - Cauliflowers and headed broccoli kg 20 15
0704.20.00.00 - Brussels sprouts kg 20 15
0704.90.00.00 - Other kg 20 15
07.05 Lettuce (Lactuca sativa) and chicory (Cichorium spp.),

fresh or chilled.
- Lettuce :
0705.11.00.00 -- Cabbage lettuce (head lettuce) kg 20 15
0705.19.00.00 -- Other kg 20 15
32
Section II
Chapter 7
07.052/101
- Chicory :
0705.21.00.00 -- Witloof chicory (Cichorium intybus var. foliosum) kg 20 15
0705.29.00.00 -- Other kg 20 15
07.06 Carrots, turnips, salad beetroot, salsify, celeriac,

radishes and similar edible roots, fresh or chilled.
0706.10.00.00 - Carrots and turnips kg 20 15
0706.90.00.00 - Other kg 20 15
07.07 0707.00.00.00 Cucumbers and gherkins, fresh or chilled. kg 20 15
07.08 Leguminous vegetables, shelled or unshelled, fresh or

chilled.
0708.10.00.00 - Peas (Pisum sativum) kg 20 15
0708.20.00.00 - Beans (Vigna spp., Phaseolus spp.) kg 20 15
0708.90.00.00 - Other leguminous vegetables kg 20 15
07.09 Other vegetables, fresh or chilled.

0709.20.00.00 - Asparagus kg 20 15
0709.30.00.00 - Aubergines (egg-plants) kg 20 15
0709.40.00.00 - Celery other than celeriac kg 20 15
- Mushrooms and truffles :
0709.51.00.00 -- Mushrooms of the genus Agaricus kg 20 15
0709.59.00.00 -- Other kg 20 15
0709.60.00.00 - Fruits of the genus Capsicum or of the genus Pimenta kg 20 15
0709.70.00.00 - Spinach, New Zealand spinach and orache spinach kg 20 15
(garden spinach)
- Other :
0709.91.00.00 -- Globe artichokes kg 20 15
0709.92.00.00 -- Olives kg 20 15
0709.93.00.00 -- Pumpkins, squash and gourds (Cucurbita spp.) kg 20 15
-- Other:
0709.99.10.00 --- Sweet corn kg 20 15
0709.99.90.00 --- Other kg 20 15
07.10 Vegetables (uncooked or cooked by steaming or

boiling in water), frozen.
0710.10.00.00 - Potatoes kg 35 15
33
Section II
Chapter 7
07.102/121
- Leguminous vegetables, shelled or unshelled :
0710.21.00.00 -- Peas (Pisum sativum) kg 20 15
0710.22.00.00 -- Beans (Vigna spp., Phaseolus spp.) kg 20 15
0710.29.00.00 -- Other kg 20 15
0710.30.00.00 - Spinach, New Zealand spinach and orache spinach kg 20 15

(garden spinach)
kg 20 15
0710.40.00.00 - Sweet corn
kg 20 15
0710.80.00.00 - Other vegetables
0710.90.00.00 - Mixtures of vegetables kg 20 15
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.
0711.20.00.00 - Olives kg 20 15
0711.40.00.00 - Cucumbers and gherkins kg 20 15
- Mushrooms and truffles :
0711.59.00.00 -- Other kg 20 15
0711.90.00.00 - Other vegetables; mixtures of vegetables kg 20 15
07.12 Dried vegetables, whole, cut, sliced, broken or in

powder, but not further prepared.
0712.20.00.00 - Onions kg 20 15
34
Section II
Chapter 7
07.122/131
- Mushrooms, wood ears (Auricularia spp.), jelly fungi

(Tremella spp.) and truffles :
0712.32.00.00 -- Wood ears (Auricularia spp.) kg 20 15
0712.33.00.00 -- Jelly fungi (Tremella spp.) kg 20 15

0712.39.00.00 -- Other kg 20 15
0712.90.00.00 - Other vegetables; mixtures of vegetables kg 20 15
07.13 Dried leguminous vegetables, shelled, whether or not

skinned or split.
- Peas (Pisum sativum):
0713.10.10.00 -- Seeds kg 5 0
0713.10.90.00 -- Other kg 20 15
- Chickpeas (garbanzos):
0713.20.10.00 -- Seeds kg 5 0
0713.20.90.00 -- Other kg 20 15
- Beans (Vigna spp., Phaseolus spp.) :
-- Beans of the species Vigna mungo (L.) Hepper or
Vigna radiata (L.) Wilczek:
0713.31.10.00 --- Seeds kg 5 0
0713.31.90.00 --- Other kg 20 15
-- Small red (Adzuki) beans (Phaseolus or Vigna
angularis):
0713.32.10.00 --- Seeds kg 5 0
0713.32.90.00 --- Other kg 20 15
-- Kidney beans, including white pea beans (Phaseolus
vulgaris):
0713.33.10.00 --- Seeds kg 5 0

0713.33.90.00 --- Other kg 20 15
- Bambara beans (Vigna subterranea or Voandzeia
subterranea):
0713.34.10.00 --- Seeds kg 5 0
0713.34.90.00 --- Other kg 20 15
- Cow peas (Vigna unguiculata):
0713.35.10.00 --- Seeds kg 5 0
0713.35.90.00 --- Other kg 20 15
35
Section II
Chapter 7
07.132/14
0713.39.00.00 -- Other kg 20 15
- Lentils:
0713.40.10.00 -- Seeds kg 5 0
0713.40.90.00 -- Other kg 20 15
- Broad beans (Vicia faba var. major) and horse beans

(Vicia faba var. equina, Vicia faba var. minor):
0713.50.10.00 -- Seeds kg 5 0
0713.50.90.00 -- Other kg 20 15
- Pigeon peas (Cajanus cajan):
0713.60.10.00 -- Seeds kg 5 0
0713.60.90.00 -- Other kg 20 15
0713.90.00.00 - Other kg 20 15
07.14 Manioc, arrowroot, salep, Jerusalem artichokes,

sweet potatoes and similar roots and tubers with high
starch or inulin content, fresh, chilled, frozen or
dried, whether or not sliced or in the form of pellets;
sago pith.
0714.10.00.00 - Manioc (cassava) kg 20 15
0714.20.00.00 - Sweet potatoes kg 20 15
0714.30.00.00 - Yams (Dioscorea spp.) kg 20 15
0714.40.00.00 - Taro (Colocasia spp.) kg 20 15
0714.50.00.00 - Yautia (Xanthosoma spp.) kg 20 15
0714.90.00.00 - Other kg 20 15
_________________
36
Section II
Chapter 8
08.011
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.
_________________
Coconuts, Brazil nuts and cashew nuts, fresh or dried,
whether or not shelled or peeled.

08.01
- Coconuts :
0801.11.00.00 -- Desiccated kg 20 15
0801.12.00.00 -- In the inner shell (endocarp) kg 20 15
0801.19.00.00 -- Other kg 20 15
37
Section II
Chapter 8
08.012/021
- Brazil nuts :
0801.21.00.00 -- In shell kg 20 15
0801.22.00.00 -- Shelled kg 20 15
- Cashew nuts :
0801.31.00.00 -- In shell kg 20 15
0801.32.00.00 -- Shelled kg 20 15
08.02 Other nuts, fresh or dried, whether or not shelled or
peeled.
- Almonds :
0802.11.00.00 -- In shell kg 20 15
0802.12.00.00 -- Shelled kg 20 15
- Hazelnuts or filberts (Corylus spp.) :
0802.21.00.00 -- In shell kg 20 15
0802.22.00.00 -- Shelled kg 20 15
- Walnuts :
0802.31.00.00 -- In shell kg 20 15
0802.32.00.00 -- Shelled kg 20 15
- Chestnuts (Castanea spp.) :
0802.41.00.00 -- In shell kg 20 15
0802.42.00.00 -- Shelled kg 20 15
38
Section II
Chapter 8
08.022/041
- Pistachios :
0802.51.00.00 -- In shell kg 20 15
0802.52.00.00 -- Shelled kg 20 15
- Macadamia nuts :
0802.61.00.00 -- In shell kg 20 15
0802.62.00.00 -- Shelled kg 20 15
0802.70.00.00 - Kola nuts (Cola spp.) kg 20 15
0802.80.00.00 - Areca nuts kg 20 15
0802.90.00.00 - Other kg 20 15
08.03 Bananas, including plantains, fresh or dried.
- Plantains:
0803.10.10.00 -- Fresh kg 20 15
0803.10.20.00 -- Dried kg 20 15
- Other:
0803.90.10.00 -- Fresh kg 20 15
0803.90.20.00 -- Dried kg 20 15
08.04 Dates, figs, pineapples, avocados, guavas, mangoes and

mangosteens, fresh or dried.
0804.10.00.00 - Dates kg 5 15
0804.20.00.00 - Figs kg 20 15
0804.30.00.00 - Pineapples kg 20 15
0804.40.00.00 - Avocados kg 20 15
- Guavas, mangoes and mangosteens:
0804.50.10.00 -- Mangoes kg 20 15
39
Section II
Chapter 8
08.042/091
0804.50.90.00 -- Other kg 20 15
08.05 Citrus fruit, fresh or dried.
0805.10.00.00 - Oranges kg 20 15
- Mandarins (including tangerines and satsumas);

clementines, wilkings and similar citrus hybrids:
0805.21.00.00 -- Mandarins (including tangerines and satsumas) kg 20 15
0805.22.00.00 -- Clementines kg 20 15
0805.29.00.00 -- Other kg 20 15
0805.40.00.00 - Grapefruit, including pomelos kg 20 15
0805.50.00.00 - Lemons (Citrus limon, Citrus limonum) and limes kg 20 15

(Citrus aurantifolia, Citrus latifolia)
0805.90.00.00 - Other kg 20 15
08.06 Grapes, fresh or dried.

0806.10.00.00 - Fresh kg 20 15
0806.20.00.00 - Dried kg 20 15
08.07 Melons (including watermelons) and papaws

(papayas), fresh.
- Melons (including watermelons) :
0807.11.00.00 -- Watermelons kg 20 15
0807.19.00.00 -- Other kg 20 15
0807.20.00.00 - Papaws (papayas) kg 20 15
08.08 Apples, pears and quinces, fresh.
0808.10.00.00 - Apples kg 20 15
0808.30.00.00 - Pears kg 20 15
0808.40.00.00 - Quinces kg 20 15
08.09 Apricots, cherries, peaches (including nectarines),

plums and sloes, fresh.
0809.10.00.00 - Apricots kg 20 15
- Cherries :
0809.21.00.00 -- Sour cherries (Prunus cerasus) kg 20 15
0809.29.00.00 -- Other kg 20 15
40
Section II
Chapter 8
08.092/12
0809.30.00.00 - Peaches, including nectarines kg 20 15
0809.40.00.00 - Plums and sloes kg 20 15
08.10 Other fruit, fresh.
0810.10.00.00 - Strawberries kg 20 15
0810.20.00.00 - Raspberries, blackberries, mulberries and loganberries kg 20 15
0810.30.00.00 - Black, white or red currants and gooseberries kg 20 15
0810.40.00.00 - Cranberries, bilberries and other fruits of the genus kg 20 15

Vaccinium
0810.50.00.00 - Kiwifruit kg 20 15
0810.60.00.00 - Durians kg 20 15
0810.70.00.00 - Persimmons kg 20 15
0810.90.00.00 - Other kg 20 15
08.11 Fruit and nuts, uncooked or cooked by steaming or

boiling in water, frozen, whether or not containing
added sugar or other sweetening matter.
0811.10.00.00 - Strawberries kg 20 15
0811.20.00.00 - Raspberries, blackberries, mulberries, loganberries, kg 20 15

black, white or red currants and gooseberries
0811.90.00.00 - Other kg 20 15
08.12 Fruit and nuts, provisionally preserved (for example,
by sulphur dioxide gas, in brine, in sulphur water or in
other preservative solutions), but unsuitable in that
state for immediate consumption.
0812.10.00.00 - Cherries kg 20 15
0812.90.00.00 - Other kg 20 15
41
Section II
Chapter 8
08.13/14
08.13 Fruit, dried, other than that of headings 08.01 to 08.06;
mixtures of nuts or dried fruits of this Chapter.
0813.10.00.00 - Apricots kg 20 15
0813.20.00.00 - Prunes kg 20 15
0813.30.00.00 - Apples kg 20 15
- Other fruit:
0813.40.10.00 -- Tamarind kg 20 15
0813.40.90.00 -- Other kg 20 15
0813.50.00.00 - Mixtures of nuts or dried fruits of this Chapter kg 20 15
08.14 0814.00.00.00 Peel of citrus fruit or melons (including watermelons), kg 5 15
fresh, frozen, dried or provisionally preserved in brine,
in sulphur water or in other preservative solutions.
_________________
42
Section II
Chapter 9
09.011
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.
_________________
09.01 Coffee, whether or not roasted or

decaffeinated; coffee husks and skins; coffee
substitutes containing coffee in any
proportion.
- Coffee, not roasted :
-- Not decaffeinated:
--- Arabica:
0901.11.11.00 ---- Cherry-red kg 10 15
0901.11.12.00 ---- Extra-prima, prima, superior kg 10 15
0901.11.13.00 ---- Normal, small, very small sized kg 10 15
0901.11.19.00 ---- Other kg 10 15
--- Robusta :
0901.11.21.00 ---- Cherry-red kg 10 15
0901.11.22.00 ---- Extra prima, prima, superior excellent grade kg 10 15
zero
43
Section II
Chapter 9
09.012
0901.11.23.00 ---- Extra prima, normal excellent, small, very kg 10 15

small sized grade four
0901.11.24.00 ---- Normal extra prima, small, very small sized kg 10 15
grade two
---- Extra prima, prima , superior:
0901.11.25.10 ----- Grade one kg 10 15
0901.11.25.20 ----- Grade two kg 10 15
0901.11.25.90 ----- Grade three kg 10 15
---- Normal, small, very small sized:
0901.11.26.10 ----- Grade one kg 10 15

0901.11.26.20 ----- Grade three kg 10 15
0901.11.26.30 ----- Grade four kg 10 15
0901.11.26.90 ----- Other kg 10 15
0901.11.27.00 ---- Green coffee, broken kg 10 15
0901.11.28.00 ---- Black coffee kg 10 15
0901.11.29.00 ---- Other kg 10 15
--- Arabusta :
0901.11.31.00 ---- Cherry-red kg 10 15
0901.11.34.00 ---- Other kg 10 15
--- Liberica :
0901.11.41.00 ---- Cherry-red kg 10 15
0901.11.44.00 ---- Other kg 10 15
--- Other types :
0901.11.51.00 ---- Cherry-red kg 10 15
44
Section II
Chapter 9
09.013/03

0901.11.54.00 ---- Other kg 10 15
-- Decaffeinated:
0901.12.10.00 --- Robusta kg 10 15

0901.12.20.00 --- Arabusta kg 10 15
0901.12.90.00 --- Other kg 10 15
- Coffee roasted :
-- Not decaffeinated:
0901.21.10.00 --- Uncrushed kg 20 15
0901.21.20.00 --- Crushed kg 20 15
-- Decaffeinated:
0901.22.10.00 --- Uncrushed kg 20 15

0901.22.20.00 --- Crushed kg 20 15
0901.90.00.00 - Other kg 20 15
09.02 Tea, whether or not flavoured.
0902.10.00.00 - Green tea (not fermented) in immediate kg 10 15

packings of a content not exceeding 3 kg
0902.20.00.00 - Other green tea (not fermented) kg 10 15
0902.30.00.00 - Black tea (fermented) and partly fermented tea, kg 10 15

in immediate packings of a content not
exceeding 3 kg
0902.40.00.00 - Other black tea (fermented) and other partly kg 10 15

fermented tea
09.03 0903.00.00.00 Maté. kg 20 15
45
Section II
Chapter 9
09.04/07
09.04 Pepper of the genus Piper; dried or crushed or
ground fruits of the genus Capsicum or of the
genus Pimenta.
- Pepper :
0904.11.00.00 -- Neither crushed nor ground kg 20 15
0904.12.00.00 -- Crushed or ground kg 20 15
- Fruits of the genus Capsicum or of the genus
Pimenta :
0904.21.00.00 -- Dried, neither crushed nor ground kg 20 15
09.05 Vanilla
0905.10.00.00 - Neither crushed nor ground kg 20 15
0905.20.00.00 - Crushed or ground kg 20 15
09.06 Cinnamon and cinnamon-tree flowers.

- Neither crushed nor ground :
0906.11.00.00 -- Cinnamon (Cinnamomum zeylanicum kg 20 15
Blume)
0906.19.00.00 -- Other kg 20 15
09.07 Cloves (whole fruit, cloves and stems).

0907.10.00.00 - Neither crushed nor ground kg 20 15
46
Section II
Chapter 9
09.08/101
09.08 Nutmeg, mace and cardamoms.

- Nutmeg :
- Mace :
- Cardamoms :
09.09 Seeds of anise, badian, fennel, coriander,
cumin or caraway; juniper berries.
- Seeds of coriander :
- Seeds of cumin :
- Seeds of anise, badian, caraway or fennel;

juniper berries :

09.10 Ginger, saffron, turmeric (curcuma), thyme,
bay leaves, curry and other spices.
- Ginger :
47
Section II
Chapter 9
09.102
0910.20.00.00 - Saffron kg 20 15
0910.30.00.00 - Turmeric (curcuma) kg 20 15
- Other spices :
0910.91.00.00 -- Mixtures referred to in Note 1 (b) to this kg 20 15

Chapter
0910.99.00.00 -- Other kg 20 15
_________________
48
Section II
Chapter 10
10.01
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.
_________________
10.01 Wheat and meslin.

- Durum wheat :
1001.11.00.00 -- Seed kg 5 0
1001.19.00.00 -- Other kg 5 15
- Other :
1001.91.00.00 -- Seed kg 5 0
1001.99.00.00 -- Other kg 5 15
49
Section II
Chapter 10
10.02/06
10.02 Rye.
1002.10.00.00 - Seed kg 5 0
1002.90.00.00 - Other kg 5 15
10.03 Barley.
1003.10.00.00 - Seed kg 5 0
1003.90.00.00 - Other kg 5 15
10.04 Oats.
1004.10.00.00 - Seed kg 5 0
1004.90.00.00 - Other kg 5 15
10.05 Maize (corn).

1005.10.00.00 - Seed kg 5 0
1005.90.00.00 - Other Kg 20 15
10.06 Rice.
- Rice in the husk (paddy or rough):
1006.10.10.00 -- Seed kg 5 0
1006.10.90.00 -- Other kg 5 15
1006.20.00.00 - Husked (brown) rice kg 20 15
- Semi-milled or wholly milled rice, whether or not polished
or glazed:
1006.30.10.00 -- In packings of more than 5 kg or in bulk kg 20 15
1006.30.90.00 -- In packings of 5 kg or less kg 20 15
1006.40.00.00 - Broken rice kg 20 15
50
Section II
Chapter 10
10.07/08
10.07 Grain sorghum.

1007.10.00.00 - Seed kg 5 0
1007.90.00.00 - Other kg 20 15
10.08 Buckwheat, millet and canary seeds; other cereals.

1008.10.00.00 - Buckwheat kg 5 15
- Millet :
1008.21.00.00 -- Seed kg 5 0
1008.29.00.00 -- Other kg 20 15
1008.30.00.00 - Canary seeds kg 5 15
1008.40.00.00 - Fonio (Digitaria spp.) kg 5 15
1008.50.00.00 - Quinoa (Chenopodium quinoa) kg 5 15
1008.60.00.00 - Triticale kg 5 15
1008.90.00.00 - Other cereals kg 5 15
_________________
51
Section II
Chapter 11
Notes
Chapter 11
Products of the milling industry; malt; starches;

inulin; wheat gluten
Notes.
(a) Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);
(b) Prepared flours, groats, meals or starches of heading 19.01;
(c) Corn flakes or other products of heading 19.04;
(d) Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05;
(e) Pharmaceutical products (Chapter 30); or
(f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
2.- (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry
product :
(a) a starch content (determined by the modified Ewers polarimetric 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 Starch Ash 315 micrometres 500 micrometres
(1) content content (microns) (microns)
(2) (3) (4) (5)
Wheat and rye ........ 45 % 2.5 % 80 % -

Barley .................... 45 % 3% 80 % -
Oats ........................ 45 % 5% 80 % -
Maize (corn) and
grain sorghum ...... 45 % 2% - 90 %
Rice ........................ 45 % 1.6 % 80 % -
Buckwheat ............. 45 % 4% 80 % -
52
Section II
Chapter 11
11.01/04
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.
_________________
11.01 1101.00.00.00 Wheat or meslin flour. kg 20 15
11.02 Cereal flours other than of wheat or meslin.

1102.20.00.00 - Maize (corn) flour kg 20 15
- Other:
1102.90.10.00 -- Of millet or sorghum kg 20 15
1102.90.90.00 -- Of other cereals kg 20 15
11.03 Cereal groats, meal and pellets.

- Groats and meal :
1103.11.00.00 -- Of wheat kg 5 15
1103.13.00.00 -- Of maize (corn) kg 10 15
1103.20.00.00 - Pellets kg 10 15
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 :
1104.12.00.00 -- Of oats kg 10 15
- Other worked grains (for example, hulled, pearled,
sliced or kibbled) :
1104.22.00.00 -- Of oats kg 10 15
1104.23.00.00 -- Of maize (corn) kg 10 15
1104.30.00.00 - Germ of cereals, whole, rolled, flaked or ground kg 10 15
53
Section II
Chapter 11
11.05/081
11.05 Flour, meal, powder, flakes, granules and pellets

of potatoes.
1105.10.00.00 - Flour, meal and powder kg 10 15
1105.20.00.00 - Flakes, granules and pellets kg 10 15
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.
1106.10.00.00 - Of the dried leguminous vegetables of kg 20 15
heading 07.13
- Of sago or of roots or tubers of heading 07.14:
-- Of cassava:
1106.20.11.00 --- Flour and powder kg 20 15
1106.20.12.00 --- Meal/dough kg 20 15
1106.20.20.00 -- Of yam kg 20 15
-- Other:
1106.20.91.00 --- Cocoyam flour kg 20 15
1106.20.99.00 --- Other kg 20 15
- Of the products of Chapter 8:
1106.30.10.00 -- Plantain flour kg 20 15
1106.30.90.00 -- Other kg 20 15
11.07 Malt, whether or not roasted.

1107.10.00.00 - Not roasted kg 5 15
1107.20.00.00 - Roasted kg 5 15
11.08 Starches; inulin.
- Starches :
-- Wheat starch:
1108.11.10.00 --- Pharmaceutical grade kg 10 15
1108.11.90.00 --- Other kg 10 15
-- Maize (corn) starch:
1108.12.90.00 --- Other kg 10 15
-- Potato starch:
1108.13.90.00 --- Other kg 10 15
-- Manioc (cassava) starch:
54
Section II
Chapter 11
11.082/09
1108.14.90.00 --- Other kg 10 15

-- Other starches:
1108.19.90.00 --- Other kg 10 15
1108.20.00.00 - Inulin kg 10 15
11.09 1109.00.00.00 Wheat gluten, whether or not dried. kg 10 15

_________________
55
Section II
Chapter 12
Notes
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 1205.10, 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.
________________
56
Section II
Chapter 12
12.01/071
12.01 Soya beans, whether or not broken.

1201.10.00.00 - Seed kg 5 0
1201.90.00.00 - Other kg 10 15
12.02 Ground-nuts, not roasted or otherwise cooked,

whether or not shelled or broken.
1202.30.00.00 - Seed kg 5 0
- Other :
-- In shell:
1202.41.10.00 --- Used for manufacturing oil kg 5 15
1202.41.90.00 --- Other kg 10 15
-- Shelled, whether or not broken:

1202.42.10.00 --- Used for manufacturing oil kg 5 15
1202.42.90.00 --- Other kg 10 15
12.03 1203.00.00.00 Copra. kg 5 15
12.04 1204.00.00.00 Linseed, whether or not broken. kg 5 15
12.05 Rape or colza seeds, whether or not broken.

1205.10.00.00 - Low erucic acid rape or colza seeds kg 5 15
1205.90.00.00 - Other kg 5 15
12.06 1206.00.00.00 Sunflower seeds, whether or not broken. kg 5 15
12.07 Other oil seeds and oleaginous fruits, whether or

not broken.
1207.10.00.00 - Palm nuts and kernels kg 5 15
- Cotton seeds :
1207.21.00.00 -- Seed kg 5 15
1207.29.00.00 -- Other kg 5 15
1207.30.00.00 - Castor oil seeds kg 5 15
1207.40.00.00 - Sesamum seeds kg 5 15
1207.50.00.00 - Mustard seeds kg 5 15
1207.60.00.00 - Safflower (Carthamus tinctorius) seeds kg 5 15
1207.70.00.00 - Melon seeds kg 5 15
57
Section II
Chapter 12
12.072/111
- Other :
1207.91.00.00 -- Poppy seeds kg 5 15
-- Other:
1207.99.10.00 --- Shea nuts (karate nuts) kg 5 15
1207.99.90.00 --- Other kg 5 15
12.08 Flours and meals of oil seeds or oleaginous fruits,

other than those of mustard.
1208.10.00.00 - Of soya beans kg 10 15

1208.90.00.00 - Other kg 10 15
12.09 Seeds, fruit and spores, of a kind used for sowing.
1209.10.00.00 - Sugar beet seeds kg 5 0
- Seeds of forage plants :
1209.21.00.00 -- Lucerne (alfalfa) seeds kg 5 15
1209.22.00.00 -- Clover (Trifolium spp.) seeds kg 5 15
1209.23.00.00 -- Fescue seeds kg 5 15
1209.24.00.00 -- Kentucky blue grass (Poa pratensis L.) seeds kg 5 15
1209.25.00.00 -- Rye grass (Lolium multiflorum Lam., Lolium kg 5 15
perenne L.) seeds
1209.29.00.00 -- Other kg 5 15
1209.30.00.00 - Seeds of herbaceous plants cultivated principally for kg 5 15
their flowers
- Other :
1209.91.00.00 -- Vegetable seeds kg 5 15
1209.99.00.00 -- Other kg 5 15
12.10 Hop cones, fresh or dried, whether or not ground,

powdered or in the form of pellets; lupulin.
1210.10.00.00 - Hop cones, neither ground nor powdered nor in the kg 5 15
form of pellets
1210.20.00.00 - Hop cones, ground, powdered or in the form of kg 5 15
pellets; lupulin
12.11 Plants and parts of plants (including seeds and
fruits), of a kind used primarily in perfumery, in
pharmacy or for insecticidal, fungicidal or similar
purposes, fresh, chilled, frozen or dried, whether or
not cut, crushed or powdered.
1211.20.00.00 - Ginseng roots kg 5 15
58
Section II
Chapter 12
12.112/14
eading TSN Commodity Description SU CET ID VAT IE
1211.30.00.00 - Coca leaf kg 5 15

1211.40.00.00 - Poppy straw kg 5 15
1211.50.00.00 - Ephedra kg 5 15
- Other:
1211.90.10.00 -- Pyrethrum kg 5 15
1211.90.20.00 -- Bark and wood used in pharmacy and medicine kg 5 15
1211.90.90.00 -- Other kg 5 15
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.
- Seaweeds and other algae :
1212.21.00.00 -- Fit for human consumption kg 5 15
1212.29.00.00 -- Other kg 5 15
- Other :
1212.91.00.00 -- Sugar beet kg 5 15
1212.92.00.00 -- Locust beans (carob) kg 5 15
1212.93.00.00 -- Sugar cane kg 5 15
1212.94.00.00 -- Chicory roots kg 5 15
1212.99.00.00 -- Other kg 5 15
12.13 Cereal straw and husks, unprepared, whether or
not chopped, ground, pressed or in the form of
pellets.
1213.00.10.00 - Corn husks kg 5 15
1213.00.90.00 - Other kg 5 15
12.14 Swedes, mangolds, fodder roots, hay, lucerne

(alfalfa), clover, sainfoin, forage kale, lupines,
vetches and similar forage products, whether or not
in the form of pellets.
1214.10.00.00 - Lucerne (alfalfa) meal and pellets kg 5 15
1214.90.00.00 - Other kg 5 15
_________________
59
Section II
Chapter 13
13.01
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).
_________________
13.01 Lac; natural gums, resins, gum-resins and

oleoresins (for example, balsams).
1301.20.00.00 - Gum Arabic kg 5 15
1301.90.00.00 - Other kg 5 15
60
Section II
Chapter 13
13.02
13.02 Vegetable saps and extracts; pectic substances,

pectinates and pectates; agar-agar and other
mucilages and thickeners, whether or not modified,
derived from vegetable products.
- Vegetable saps and extracts :
1302.11.00.00 -- Opium kg 5 15
1302.12.00.00 -- Of liquorice kg 5 15
1302.13.00.00 -- Of hops kg 5 15
1302.14.00.00 -- Of ephedra kg 5 15
1302.19.00.00 -- Other kg 5 15
1302.20.00.00 - Pectic substances, pectinates and pectates kg 5 15
- Mucilages and thickeners, whether or not modified,

derived from vegetable products :
1302.31.00.00 -- Agar-agar kg 5 15
1302.32.00.00 -- Mucilages and thickeners, whether or not modified, kg 5 15

derived from locust beans, locust bean seeds or guar
seeds
1302.39.00.00 -- Other kg 5 15
_________________
61
Section II
Chapter 14
14.01/04
Chapter 14
Vegetable plaiting materials; vegetable products

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).
_________________
14.01 Vegetable materials of a kind used primarily for

plaiting (for example, bamboos, rattans, reeds,
rushes, osier, raffia, cleaned, bleached or dyed cereal
straw, and lime bark).
1401.10.00.00 - Bamboos kg 5 15
1401.20.00.00 - Rattans kg 5 15
1401.90.00.00 - Other kg 5 15
[14.02]
[14.03]
14.04 Vegetable products not elsewhere specified or

included.
1404.20.00.00 - Cotton linters kg 5 15

- Other:
1404.90.10.00 -- Hard seeds, pips, hulls and nuts of a kind used for kg 5 15
carving
1404.90.90.00 -- Other kg 5 15
_________________
62
Section III
Chapter 15
Notes
Section III
ANIMAL OR VEGETABLE FATS AND OILS

AND THEIR CLEAVAGE PRODUCTS;
PREPARED EDIBLE FATS;
ANIMAL OR VEGETABLE WAXES
Chapter 15
Animal or vegetable fats and oils and their cleavage products;

prepared edible fats;
animal or vegetable waxes
Notes.
(a) Pig fat or poultry fat of heading 02.09;
(b) Cocoa butter, fat or oil (heading 18.04);
(c) Edible preparations containing by weight more than 15 % of the products of heading 04.05 (generally Chapter 21);
(d) Greaves (heading 23.01) or residues of headings 23.04 to 23.06;
(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated
oils or other goods of Section VI; or
(f) Factice derived from oils (heading 40.02).
2.- Heading 15.09 does not apply to oils obtained from olives by solvent extraction (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 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the fixed oil
which has an erucic acid content of less than 2 % by weight.
_______________
63
Section III
Chapter 15
15.01/08
15.01 Pig fat (including lard) and poultry fat, other than
that of heading 02.09 or 15.03.
1501.10.00.00 - Lard kg 10 15
1501.20.00.00 - Other pig fat kg 10 15
1501.90.00.00 - Other kg 10 15
15.02 Fats of bovine animals, sheep or goats, other than

those of heading 15.03.
1502.10.00.00 - Tallow kg 10 15
1502.90.00.00 - Other kg 10 15
15.03 1503.00.00.00 Lard stearin, lard oil, oleostearin, oleo-oil and kg 5 15

tallow oil, not emulsified or mixed or otherwise
prepared.
15.04 Fats and oils and their fractions, of fish or marine

mammals, whether or not refined, but not
chemically modified.
1504.10.00.00 - Fish-liver oils and their fractions kg 10 15
1504.20.00.00 - Fats and oils and their fractions, of fish, other than kg 10 15
liver oils
1504.30.00.00 - Fats and oils and their fractions, of marine mammals kg 10 15
15.05 1505.00.00.00 Wool grease and fatty substances derived kg 5 15

therefrom (including lanolin).
15.06 1506.00.00.00 Other animal fats and oils and their fractions, kg 10 15
whether or not refined, but not chemically
modified.
15.07 Soya-bean oil and its fractions, whether or not

refined, but not chemically modified.
1507.10.00.00 - Crude oil, whether or not degummed kg 10 15
1507.90.00.00 - Other kg 20 15
15.08 Ground-nut oil and its fractions, whether or not

refined, but not chemically modified.
1508.10.00.00 - Crude oil kg 10 15
- Other:
1508.90.10.00 -- Put up for retail sale in packings with a net content kg 35 15
of 5 litres or less
1508.90.90.00 -- Other kg 35 15
64
Section III
Chapter 15
15.09/12
15.09 Olive oil and its fractions, whether or not refined,

but not chemically modified.
- Virgin:
of 5 litres or less
1509.10.90.00 -- Other kg 10 15
- Other:
of 5 litres or less
1509.90.90.00 -- Other kg 20 15
15.10 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.
1510.00.10.00 - Put up for retail sale in packings with a net content of kg 20 15
5 litres or less
1510.00.90.00 - Other kg 20 15
15.11 Palm oil and its fractions, whether or not refined,

but not chemically modified.
1511.10.00.00 - Crude oil kg 10 15
- Other:
1511.90.10.00 -- Fractions of oil, not fit for human consumption kg 10 15
whether or not deodorised
-- Other:
1511.90.91.00 --- Put up for retail sale in packings with a net content kg 35 15
of 5 litres or less
1511.90.99.00 --- Other kg 35 15
15.12 Sunflower-seed, safflower or cotton-seed oil and

fractions thereof, whether or not refined, but not
- Sunflower-seed or safflower oil and fractions thereof :
1512.11.00.00 -- Crude oil kg 10 15
1512.19.00.00 -- Other kg 20 15
- Cotton-seed oil and its fractions :
1512.21.00.00 -- Crude oil, whether or not gossypol has been kg 10 15
removed
1512.29.00.00 -- Other kg 35 15
65
Section III
Chapter 15
15.13/161

15.13 Coconut (copra), palm kernel or babassu oil and
fractions thereof, whether or not refined, but not
- Coconut (copra) oil and its fractions :
1513.11.00.00 -- Crude oil kg 10 15
1513.19.00.00 -- Other kg 35 15
- Palm kernel or babassu oil and fractions thereof :
1513.21.00.00 -- Crude oil kg 10 15
1513.29.00.00 -- Other kg 20 15
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 :
1514.11.00.00 -- Crude oil kg 10 15
1514.19.00.00 -- Other kg 20 15
- Other :
1514.91.00.00 -- Crude oil kg 10 15
1514.99.00.00 -- Other kg 20 15
15.15 Other fixed vegetable fats and oils (including jojoba

oil) and their fractions, whether or not refined, but
not chemically modified.
- Linseed oil and its fractions :
1515.11.00.00 -- Crude oil kg 10 15
1515.19.00.00 -- Other kg 20 15
- Maize (corn) oil and its fractions :
1515.21.00.00 -- Crude oil kg 10 15
1515.29.00.00 -- Other kg 20 15
1515.30.00.00 - Castor oil and its fractions kg 10 15
1515.50.00.00 - Sesame oil and its fractions kg 10 15
- Other:
-- Shea (karite) oil and its fractions:
1515.90.11.00 --- Crude oil kg 10 15
1515.90.19.00 --- Other kg 20 15
1515.90.90.00 -- Other kg 10 15
15.16 Animal or vegetable fats and oils and their fractions,

partly or wholly hydrogenated, inter-esterified, re-
esterified or elaidinised, whether or not refined, but
not further prepared.
1516.10.00.00 - Animal fats and oils and their fractions kg 20 15
66
Section III
Chapter 15
15.162/22
- Vegetable fats and oils and their fractions:

1516.20.10.00 -- Hydrogenated vegetable fats kg 10 15
1516.20.90.00 -- Other kg 10 15
Margarine; edible mixtures or preparations of
animal or vegetable fats or oils or of fractions of
15.17 different fats or oils of this Chapter, other than
edible fats or oils or their fractions of heading 15.16.
1517.10.00.00 - Margarine, excluding liquid margarine kg 20 15
- Other:
1517.90.10.00 -- Other food preparations of vegetable fats kg 20 15
1517.90.90.00 -- Other kg 20 15
15.18 1518.00.00.00 Animal or vegetable fats and oils and their kg 20 15

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.
[15.19]
15.20 1520.00.00.00 Glycerol, crude; glycerol waters and glycerol lyes. kg 10 15
15.21 Vegetable waxes (other than triglycerides),

beeswax, other insect waxes and spermaceti,
whether or not refined or coloured.
1521.10.00.00 - Vegetable waxes kg 5 15
- Other:
1521.90.10.00 -- Beeswax and other insect waxes kg 5 15
1521.90.90.00 -- Other kg 5 15
15.22 1522.00.00.00 Degras; residues resulting from the treatment of kg 10 15

fatty substances or animal or vegetable waxes.
_________________
67
Section IV
Chapter 16
16.01/021
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 1602.10, the expression “homogenised preparations” means preparations of meat, meat offal or
blood, finely homogenised, put up for retail sale as food suitable for infants or young children 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, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 16.04 or 16.05 under
their common names only, are of the same species as those mentioned in Chapter 3 under the same name.
_________________
16.01 Sausages and similar products, of meat, meat offal or

blood; food preparations based on these products.
1601.00.10.00 - Of liver kg 35 15
1601.00.90.00 - Other kg 35 15
16.02 Other prepared or preserved meat, meat offal or blood.

1602.10.00.00 - Homogenised preparations kg 20 15
1602.20.00.00 - Of liver of any animal kg 35 15
- Of poultry of heading 01.05 :
1602.31.00.00 -- Of turkeys kg 35 15
1602.39.00.00 -- Other kg 35 15
68
Section IV
Chapter 16
16.022/051
- Of swine :
1602.41.00.00 -- Hams and cuts thereof kg 35 15
1602.42.00.00 -- Shoulders and cuts thereof kg 35 15
1602.49.00.00 -- Other, including mixtures kg 35 15
- Of bovine animals:
1602.50.10.00 -- Canned beef (corned beef) kg 35 15
1602.50.90.00 -- Other kg 35 15
1602.90.00.00 - Other, including preparations of blood of any animal kg 35 15
16.03 1603.00.00.00 Extracts and juices of meat, fish or crustaceans, kg 20 15

molluscs or other aquatic invertebrates.
16.04 Prepared or preserved fish; caviar and caviar

substitutes prepared from fish eggs.
- Fish, whole or in pieces, but not minced :
1604.11.00.00 -- Salmon kg 20 15
1604.12.00.00 -- Herrings kg 20 15
-- Sardines, sardinella and brisling or sprats
1604.13.10.00 --- Sardines, in ¼ club cans of a height of 30 mm or less: kg 20 15
1604.13.90.00 --- Other kg 20 15
1604.14.00.00 -- Tunas, skipjack and bonito (Sarda spp.) kg 20 15
1604.15.00.00 -- Mackerel kg 20 15
1604.16.00.00 -- Anchovies kg 20 15
1604.17.00.00 -- Eels kg 20 15
1604.18.00.00 -- Shark fins kg 20 15
1604.19.00.00 -- Other kg 20 15
1604.20.00.00 - Other prepared or preserved fish kg 20 15
- Caviar and caviar substitutes :
1604.31.00.00 -- Caviar kg 20 15
1604.32.00.00 -- Caviar substitutes kg 20 15
16.05 Crustaceans, molluscs and other aquatic

invertebrates, prepared or preserved.
1605.10.00.00 - Crab kg 20 15
- Shrimps and prawns :
1605.21.00.00 -- Not in airtight container kg 20 15
1605.29.00.00 -- Other kg 20 15
1605.30.00.00 - Lobster kg 20 15
1605.40.00.00 - Other crustaceans kg 20 15
69
Section IV
Chapter 16
16.052
- Molluscs :
1605.51.00.00 -- Oysters kg 20 15
1605.52.00.00 -- Scallops, including queen scallops kg 20 15
1605.53.00.00 -- Mussels kg 20 15
1605.54.00.00 -- Cuttle fish and squid kg 20 15
1605.55.00.00 -- Octopus kg 20 15
1605.56.00.00 -- Clams, cockles and arkshells kg 20 15
1605.57.00.00 -- Abalone kg 20 15
1605.58.00.00 -- Snails, other than sea snails kg 20 15
1605.59.00.00 -- Other kg 20 15
- Other aquatic invertebrates :
1605.61.00.00 -- Sea cucumbers kg 20 15
1605.62.00.00 -- Sea urchins kg 20 15
1605.63.00.00 -- Jellyfish kg 20 15
1605.69.00.00 -- Other kg 20 15
_________________
70
Section IV
Chapter 17
17.01/021
Chapter 17
Sugars and sugar confectionery
Note.
(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 Notes.
1.- For the purposes of subheadings 1701.12, 1701.13 and 1701.14, “raw sugar” means sugar whose content of sucrose by weight,
in the dry state, corresponds to a polarimeter reading of less than 99.5.
2.- Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry
state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral
microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other
constituents of sugar cane.
_________________
17.01 Cane or beet sugar and chemically pure sucrose, in

solid form.
- Raw sugar not containing added flavouring or colouring
matter :
1701.12.00.00 -- Beet sugar kg 20 15
1701.13.00.00 -- Cane sugar specified in Subheading Note 2 to this kg 10 15
Chapter
-- Other cane sugar:
1701.14.10.00 --- Meant for sugar refinery kg 10 15
1701.14.90.00 --- Other kg 20 15
- Other :
-- Containing added flavouring or colouring matter:
1701.91.10.00 --- In powder, crystal or granule form kg 20 15
1701.91.90.00 --- Other kg 20 15
-- Other:
1701.99.10.00 --- In powder, crystal or granule form kg 20 15
1701.99.90.00 --- Other kg 20 15
17.02 Other sugars, including chemically pure lactose,

maltose, glucose and fructose, in solid form; sugar
syrups not containing added flavouring or colouring
matter; artificial honey, whether or not mixed with
natural honey; caramel.
- Lactose and lactose syrup :
1702.11.00.00 -- Containing by weight 99 % or more lactose, expressed kg 5 15
as anhydrous lactose, calculated on the dry matter
1702.19.00.00 -- Other kg 5 15
1702.20.00.00 - Maple sugar and maple syrup kg 5 15
71
Section IV
Chapter 17
17.022/04
1702.30.00.00 - Glucose and glucose syrup, not containing fructose or kg 5 15

containing in the dry state less than 20 % by weight of
fructose
1702.40.00.00 - Glucose and glucose syrup, containing in the dry state at kg 5 15
least 20 % but less than 50 % by weight of fructose,
excluding invert sugar
1702.50.00.00 - Chemically pure fructose kg 5 15
1702.60.00.00 - Other fructose and fructose syrup, containing in the dry kg 5 15
state more than 50 % by weight of fructose, excluding
invert sugar
1702.90.00.00 - Other, including invert sugar and other sugar and sugar kg 5 15
syrup blends containing in the dry state 50 % by weight
of fructose
17.03 Molasses resulting from the extraction or refining of

sugar.
1703.10.00.00 - Cane molasses kg 10 15
1703.90.00.00 - Other kg 10 15
17.04 Sugar confectionery (including white chocolate), not

containing cocoa.
1704.10.00.00 - Chewing gum, whether or not sugar-coated kg 35 15
1704.90.00.00 - Other kg 35 15
_________________
72
Section IV
Chapter 18
18.01/061
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.
_________________
18.01 Cocoa beans, whole or broken, raw or roasted.

- Cocoa beans:
1801.00.11.00 -- Superior quality kg 5 15
1801.00.12.00 -- Standard quality kg 5 15
1801.00.19.00 -- Other quality kg 5 15
1801.00.20.00 - Roasted kg 5 15
1801.00.30.00 - Broken kg 5 15
18.02 1802.00.00.00 Cocoa shells, husks, skins and other cocoa waste. kg 10 15
18.03 Cocoa paste, whether or not defatted.

1803.10.00.00 - Not defatted kg 10 15
1803.20.00.00 - Wholly or partly defatted kg 10 15
18.04 Cocoa butter, fat and oil.

1804.00.10.00 - Fat and oil of cocoa kg 10 15
1804.00.20.00 - Natural cocoa butter kg 10 15
1804.00.90.00 - Other butter of cocoa and deodorised cocoa kg 10 15
18.05 Cocoa powder, not containing added sugar or other

sweetening matter.
1805.00.10.00 - In packing with a net content not exceeding 2 kg kg 35 15
1805.00.90.00 - Other kg 35 15
18.06 Chocolate and other food preparations containing

cocoa.
1806.10.00.00 - Cocoa powder, containing added sugar or other kg 35 15
sweetening matter
1806.20.00.00 - Other preparations in blocks, slabs or bars weighing kg 35 15
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
73
Section IV
Chapter 18
18.062
- Other, in blocks, slabs or bars :
1806.31.00.00 -- Filled kg 35 15
-- Not filled:
1806.32.10.00 --- Chocolate kg 35 15
1806.32.90.00 --- Other kg 35 15
- Other:
1806.90.10.00 -- Other confectionery containing cocoa and chocolate kg 35 15
1806.90.90.00 -- Other food preparations containing cocoa and chocolate kg 35 15
_________________
74
Section IV
Chapter 19
19.011
Chapter 19
Preparations of cereals, flour, starch or milk;

pastrycooks' products
Notes.
(a) Except in the case of stuffed products of heading 19.02, food preparations containing more than 20 % by weight of sausage,
meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or
(c) Medicaments or other products of Chapter 30.
(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.
_________________
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.
1901.10.00.00 - Preparations suitable for infant or young children , put up kg 5 15
for retail sale
1901.20.00.00 - Mixes and doughs for the preparation of bakers' wares of kg 10 15
heading 19.05
- Other:
1901.90.10.00 -- Preparations of milk containing vegetable fats and oils, kg 5 15
powdered or granular, in packings of 25 kg or more
1901.90.20.00 -- Preparations of milk containing vegetable fats and oils, kg 5 15
powdered or granular, in packings of less than 25 kg but
not exceeding 12.5 kg
1901.90.30.00 -- Malt extract kg 5 15
1901.90.40.00 -- Malted beverage powder in bulk of not less than 25 kg kg 10 15
-- Other:
1901.90.91.00 --- Food preparation of cassava product of heading 11.06 kg 20 15
(including “Gari” but excluding products of heading
19.03)
75
Section IV
Chapter 19
19.012/05
1901.90.99.00 --- Other kg 20 15
19.02 Pasta, whether or not cooked or stuffed (with meat or

other substances) or otherwise prepared, such as
spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli,
cannelloni; couscous, whether or not prepared.
- Uncooked pasta, not stuffed or otherwise prepared :
1902.11.00.00 -- Containing eggs kg 20 15
1902.19.00.00 -- Other kg 20 15
1902.20.00.00 - Stuffed pasta, whether or not cooked or otherwise kg 20 15
prepared
1902.30.00.00 - Other pasta kg 20 15
1902.40.00.00 - Couscous kg 20 15
19.03 1903.00.00.00 Tapioca and substitutes therefor prepared from starch, kg 20 15
in the form of flakes, grains, pearls, siftings or in
similar forms.
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.
1904.10.00.00 - Prepared foods obtained by the swelling or roasting of kg 20 15
cereals or cereal products
- Prepared foods obtained from unroasted cereal flakes or
from mixtures of unroasted cereal flakes and roasted
cereal flakes or swelled cereals:
1904.20.10.00 -- Oat meal in packings of not less than 25 kg kg 20 15
1904.20.90.00 -- Other kg 20 15
1904.30.00.00 - Bulgur wheat kg 20 15
1904.90.00.00 - Other kg 20 15
19.05 Bread, pastry, cakes, biscuits and other bakers' wares,

whether or not containing cocoa; communion wafers,
empty cachets of a kind suitable for pharmaceutical use,
sealing wafers, rice paper and similar products.
1905.10.00.00 - Crispbread kg 20 15
1905.20.00.00 - Gingerbread and the like kg 20 15
- Sweet biscuits; waffles and wafers :
1905.31.00.00 -- Sweet biscuits kg 35 15
1905.32.00.00 -- Waffles and wafers kg 35 15
1905.40.00.00 - Rusks, toasted bread and similar toasted products kg 35 15
1905.90.00.00 - Other kg 35 15
_________________
76
Section IV
Chapter 20
20.01
Chapter 20
Preparations of vegetables, fruit, nuts or other parts of plants

Notes.
(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 2005.10, the expression “homogenised vegetables” means preparations of vegetables, finely
homogenised, put up for retail sale as food suitable for infants or young children 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 2005.10 takes precedence over all
other subheadings of heading 20.05.
2.- For the purposes of subheading 2007.10, the expression “homogenised preparations” means preparations of fruit, finely
homogenised, put up for retail sale as food suitable for infants or young children 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 2007.10 takes precedence over all other subheadings of
heading 20.07.
3.- For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, the expression “Brix value”
means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of
percentage sucrose content obtained from a refractometer, at a temperature of 20 C or corrected for 20 C if the reading is
made at a different temperature.
_________________
20.01 Vegetables, fruit, nuts and other edible parts of

plants, prepared or preserved by vinegar or acetic
acid.
2001.10.00.00 - Cucumbers and gherkins kg 20 15
2001.90.00.00 - Other kg 20 15
77
Section IV
Chapter 20
20.02/051
20.02 Tomatoes prepared or preserved otherwise than by

vinegar or acetic acid.
2002.10.00.00 - Tomatoes, whole or in pieces
kg 35 15
- Other:
-- Tomato paste or concentrates, not put up for retail
sale:
2002.90.11.00 --- Triple concentrate kg 10 15
2002.90.19.00 --- Other kg 10 15
2002.90.20.00 -- Tomato paste or concentrates, put up for retail sale kg 35 15
2002.90.90.00 -- Other kg 35 15
20.03
Mushrooms and truffles, prepared or preserved
otherwise than by vinegar or acetic acid.
2003.10.00.00 - Mushrooms of the genus Agaricus kg 20 15
2003.90.00.00 - Other kg 20 15
20.04 Other vegetables prepared or preserved otherwise

than by vinegar or acetic acid, frozen, other than
products of heading 20.06.
2004.10.00.00 - Potatoes kg 35 15
2004.90.00.00 - Other vegetables and mixtures of vegetables kg 20 15
20.05 Other vegetables prepared or preserved otherwise

than by vinegar or acetic acid, not frozen, other than
products of heading 20.06.
2005.10.00.00 - Homogenised vegetables kg 20 15
2005.20.00.00 - Potatoes kg 35 15
2005.40.00.00 - Peas (Pisum sativum) kg 20 15
- Beans (Vigna spp., Phaseolus spp.) :
2005.51.00.00 -- Beans, shelled kg 20 15
2005.59.00.00 -- Other kg 20 15
2005.60.00.00 - Asparagus kg 20 15
2005.70.00.00 - Olives kg 20 15
2005.80.00.00 - Sweet corn (Zea mays var. saccharata) kg 20 15
78
Section IV
Chapter 20
20.052/08
- Other vegetables and mixtures of vegetables :

2005.91.00.00 -- Bamboo shoots kg 20 15
2005.99.00.00 -- Other kg 20 15
20.06 2006.00.00.00 Vegetables, fruit, nuts, fruit-peel and other parts of kg 20 15
plants, preserved by sugar (drained, glacé or
crystallised).
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.
2007.10.00.00 - Homogenised preparations kg 20 15
- Other :
2007.91.00.00 -- Citrus fruit kg 20 15
2007.99.00.00 -- Other kg 20 15
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 :
-- Ground-nuts:
2008.11.10.00 --- Peanut butter kg 20 15
2008.11.90.00 --- Other kg 20 15
2008.19.00.00 -- Other, including mixtures kg 20 15
2008.20.00.00 - Pineapples kg 20 15
2008.30.00.00 - Citrus fruit kg 20 15
2008.40.00.00 - Pears kg 20 15
2008.50.00.00 - Apricots kg 20 15
2008.60.00.00 - Cherries kg 20 15
2008.70.00.00 - Peaches, including nectarines kg 20 15
2008.80.00.00 - Strawberries kg 20 15
- Other, including mixtures other than those of
subheading 2008.19 :
2008.91.00.00 -- Palm hearts kg 20 15
2008.93.00.00 -- Cranberries (Vaccinium macrocarpon, Vaccinium kg 20 15
oxycoccos, Vaccinium vitis-idaea)
2008.97.00.00 -- Mixtures kg 20 15
2008.99.00.00 -- Other kg 20 15
79
Section IV
Chapter 20
20.091
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 :
-- Frozen:
2009.11.10.00 --- Concentrate of weight not less than 25 kg for kg 10 15
industrial use
2009.11.90.00 --- Other kg 20 15
-- Not frozen, of a Brix value not exceeding 20:
industrial use
2009.12.90.00 --- Other kg 20 15
-- Other:
industrial use
2009.19.90.00 --- Other kg 20 15
- Grapefruit (including pomelo) juice :
-- Of a Brix value not exceeding 20:
industrial use
2009.21.90.00 --- Other kg 20 15
-- Other:
industrial use
2009.29.90.00 --- Other kg 20 15
- Juice of any other single citrus fruit :
industrial use
2009.31.90.00 --- Other kg 20 15
-- Other:
industrial use
2009.39.90.00 --- Other kg 20 15
- Pineapple juice :
industrial use
2009.41.90.00 --- Other kg 20 15
-- Other:
industrial use
80
Section IV
Chapter 20
20.092
2009.49.90.00 --- Other kg 20 15

- Tomato juice:
2009.50.10.00 -- Concentrate of weight not less than 25 kg for kg 10 15
industrial use
2009.50.90.00 -- Other kg 20 15
- Grape juice (including grape must) :
industrial use
2009.61.90.00 --- Other kg 20 15
-- Other:
industrial use
2009.69.90.00 --- Other kg 20 15
- Apple juice :
industrial use
2009.71.90.00 --- Other kg 20 15
-- Other:
industrial use
2009.79.90.00 --- Other kg 20 15
- Juice of any other single fruit or vegetable :
-- Cranberry (Vaccinium macrocarpon, Vaccinium
oxycoccos, Vaccinium vitis-idaea) juice:
industrial use
2009.81.90.00 --- Other kg 20 15
-- Other:
--- Guava juice:
2009.89.11.00 ---- Concentrate of weight not less than 25 kg for kg 10 15
industrial use
2009.89.19.00 ---- Other kg 20 15
--- Tamarind juice:
industrial use
2009.89.29.00 ---- Other kg 20 15
--- Mango juice:
industrial use
2009.89.39.00 ---- Other kg 20 15
81
Section IV
Chapter 20
20.093
--- Other:

industrial use
2009.89.99.00 ---- Other kg 20 15
- Mixtures of juices:
industrial use
2009.90.90.00 --- Other kg 20 15
_________________
82
Section IV
Chapter 21
Notes
Chapter 21
Miscellaneous edible preparations
Notes.
(a) Mixed vegetables of heading 07.12;
(b) Roasted coffee substitutes containing coffee in any proportion (heading 09.01);
(c) Flavoured tea (heading 09.02);
(d) Spices or other products of headings 09.04 to 09.10;
(e) Food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20 % by weight of
sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof
(Chapter 16);
(f) Yeast put up as a medicament or other products of heading 30.03 or 30.04; or
(g) Prepared enzymes of heading 35.07.
2.- Extracts of the substitutes referred to in Note 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, fruit or nuts, put up for retail
sale as food suitable for infants or young children 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.
_________________
83
Section IV
Chapter 21
21.01/02
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 :
2101.11.00.00 -- Extracts, essences and concentrates kg 10 15
2101.12.00.00 -- Preparations with a basis of extracts, essences or kg 20 15

concentrates or with a basis of coffee
2101.20.00.00 - Extracts, essences and concentrates, of tea or maté, and kg 10 15

preparations with a basis of these extracts, essences or
concentrates or with a basis of tea or maté
2101.30.00.00 - Roasted chicory and other roasted coffee substitutes, kg 20 15

and extracts, essences and concentrates thereof
21.02 Yeasts (active or inactive); other single-cell micro-

organisms, dead (but not including vaccines of
heading 30.02); prepared baking powders.
2102.10.00.00 - Active yeasts kg 5 15
2102.20.00.00 - Inactive yeasts; other single-cell micro-organisms, dead kg 5 15
2102.30.00.00 - Prepared baking powders kg 5 15
84
Section IV
Chapter 21
21.03/06
21.03 Sauces and preparations therefor; mixed condiments

and mixed seasonings; mustard flour and meal and
prepared mustard.
2103.10.00.00 - Soya sauce kg 20 15
2103.20.00.00 - Tomato ketchup and other tomato sauces kg 35 15
2103.30.00.00 - Mustard flour and meal and prepared mustard kg 20 15
- Other:
2103.90.10.00 -- Fish sauce “NUOC-MAM” kg 20 15
-- Other:
2103.90.91.00 --- Seasoning powder in packings of not less than 25 kg kg 20 15
2103.90.99.00 --- Other kg 20 15
21.04 Soups and broths and preparations therefor;

homogenised composite food preparations.
- Soups and broths and preparations therefor:
2104.10.10.00 -- Preparations in block or loaf form kg 20 15
2104.10.90.00 -- Other kg 20 15
2104.20.00.00 - Homogenised composite food preparations kg 20 15
21.05 2105.00.00.00 Ice cream and other edible ice, whether or not kg 20 15
containing cocoa.
21.06 Food preparations not elsewhere specified or

included.
- Protein concentrates and textured protein substances:
2106.10.10.00 -- Protein concentrates kg 5 15
2106.10.20.00 -- Textured protein substances kg 10 15
- Other:
2106.90.10.00 -- Syrups containing added flavouring or colouring kg 20 15
matter
-- Other:
2106.90.91.00 --- Stock powder kg 10 15
2106.90.92.00 --- Extracts, essences and flavouring products of a kind kg 10 15
used in the drink industries
2106.90.93.00 --- Bread-improvers kg 5 15
2106.90.94.00 --- Powders for the instant preparation of drinks kg 20 15
2106.90.95.00 --- Preparations for “herbal tea” kg 20 15
2106.90.96.00 --- Food supplements kg 20 15
2106.90.99.00 --- Other kg 20 15
_________________
85
Section IV
Chapter 22
22.01/02
Chapter 22
Beverages, spirits and vinegar
Notes.
(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 2204.10, the expression “sparkling wine” means wine which, when kept at a temperature of
20 C in closed containers, has an excess pressure of not less than 3 bars.
_________________
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.
- Mineral waters and aerated waters:
2201.10.10.00 -- Mineral waters l 35 15 17.5
2201.10.20.00 -- Aerated waters l 35 15 17.5
2201.90.00.00 - Other l 35 15 17.5
22.02 Waters, including mineral waters and aerated waters,

containing added sugar or other sweetening matter or
flavoured, and other non-alcoholic beverages, not
including fruit or vegetable juices of heading 20.09.
2202.10.00.00 - Waters, including mineral waters and aerated waters, l 20 15 17.5
containing added sugar or other sweetening matter or
flavoured
- Other:
2202.91.00.00 -- Non-alcoholic beer l 20 15 17.5
-- Other:
2202.99.10.00 --- Beverages containing high doses of caffeine of the kind l 20 15 17.5
“Energy drinks”
2202.99.90.00 --- Other1 l 20 15
1
Malt drink under 2202.99.90.00 attracts import excise of 17.5%. Declarants must use the ‘user defined option’ in GCMS to capture the tax.
86
Section IV
Chapter 22
22.03/07
22.03 Beer made from malt.

2203.00.10.00 - In containers holding 50 centilitres or less l 20 15 47.5
2203.00.90.00 - Other l 20 15 47.5
22.04 Wine of fresh grapes, including fortified wines; grape

must other than that of heading 20.09.
2204.10.00.00 - Sparkling wine l 20 15 22.5
- Other wine; grape must with fermentation prevented or
arrested by the addition of alcohol :
2204.21.00.00 -- In containers holding 2 l or less l 20 15 22.5
2204.22.00.00 -- In containers holding more than 2 l but not more than l 20 15 22.5
10 l
-- Other:
2204.29.10.00 --- Wine in containers holding 200 l or more for industry l 20 15 22.5
2204.29.90.00 --- Other l 20 15 22.5
2204.30.00.00 - Other grape must l 20 15 22.5
22.05 Vermouth and other wine of fresh grapes flavoured
with plants or aromatic substances.
2205.10.00.00 - In containers holding 2 l or less l 20 15 22.5
2205.90.00.00 - Other l 20 15 22.5
22.06 Other fermented beverages (for example, cider, perry,
mead, saké); mixtures of fermented beverages and
mixtures of fermented beverages and non-alcoholic
beverages, not elsewhere specified or included.
2206.00.10.00 - Other beer not made from malt2 l 20 15 17.5
- Other:
2206.00.91.00 -- Palm wine l 20 15

2206.00.99.00 -- Other l 20 15 47.5
22.07 Undenatured ethyl alcohol of an alcoholic strength by

volume of 80 % vol. or higher; ethyl alcohol and other
spirits, denatured, of any strength.
- Undenatured ethyl alcohol of an alcoholic strength by
volume of 80 % vol. or higher:
2207.10.10.00 -- For medical, pharmaceutical or scientific purposes l 10 15
2207.10.90.00 -- Other l 20 15 25
2207.20.00.00 - Ethyl alcohol and other spirits, denatured, of any strength l 10 15 10
2
All beer not made from malt (Other than Cider) and falling under HS Code 2206.00.10.00 will attract import excise of 47.5%.
87
Section IV
Chapter 22
22.08/09
22.08 Undenatured ethyl alcohol of an alcoholic strength by

volume of less than 80 % vol.; spirits, liqueurs and
other spirituous beverages.
- Spirits obtained by distilling grape wine or grape marc:
2208.20.10.00 -- Brandy l 20 15 25
2208.20.90.00 -- Other l 20 15 25
2208.30.00.00 - Whiskies l 20 15 25
2208.40.00.00 - Rum and other spirits obtained by distilling fermented l 20 15 25
sugar-cane products
2208.50.00.00 - Gin and Geneva l 20 15 25
2208.60.00.00 - Vodka l 20 15 25
2208.70.00.00 - Liqueurs and cordials l 20 15 25
2208.90.00.00 - Other l 20 15 25
22.09 Vinegar and substitutes for vinegar obtained from

acetic acid.
2209.00.10.00 - Alcohol vinegar l 20 15
2209.00.90.00 - Other l 20 15
_________________
88
Section IV
Chapter 23
23.01/05
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 2306.41, the expression “low erucic acid rape or colza seeds” means seeds as defined in
Subheading Note 1 to Chapter 12.
_________________
23.01 Flours, meals and pellets, of meat or meat offal, of fish or

of crustaceans, molluscs or other aquatic invertebrates,
unfit for human consumption; greaves.
2301.10.00.00 - Flours, meals and pellets, of meat or meat offal; greaves kg 10 0
2301.20.00.00 - Flours, meals and pellets, of fish or of crustaceans, molluscs kg 10 0
or other aquatic invertebrates
23.02 Bran, sharps and other residues, whether or not in the

form of pellets, derived from the sifting, milling or other
working of cereals or of leguminous plants.
2302.10.00.00 - Of maize (corn) kg 10 0
2302.30.00.00 - Of wheat kg 10 0
2302.40.00.00 - Of other cereals kg 10 0
2302.50.00.00 - Of leguminous plants kg 10 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.
2303.10.00.00 - Residues of starch manufacture and similar residues kg 10 0
2303.20.00.00 - Beet-pulp, bagasse and other waste of sugar manufacture kg 10 0
2303.30.00.00 - Brewing or distilling dregs and waste kg 10 0
23.04 2304.00.00.00 Oil-cake and other solid residues, whether or not ground kg 10 0
or in the form of pellets, resulting from the extraction of
soyabean oil.
23.05 2305.00.00.00 Oil-cake and other solid residues, whether or not ground kg 10 0
or in the form of pellets, resulting from the extraction of
ground-nut oil.
89
Section IV
Chapter 23
23.06/09
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.
2306.10.00.00 - Of cotton seeds kg 10 0
2306.20.00.00 - Of linseed kg 10 0
2306.30.00.00 - Of sunflower seeds kg 10 0
- Of rape or colza seeds :
2306.41.00.00 -- Of low erucic acid rape or colza seeds kg 10 0
2306.49.00.00 -- Other kg 10 0
2306.50.00.00 - Of coconut or copra kg 10 0
2306.60.00.00 - Of palm nuts or kernels kg 10 0
2306.90.00.00 - Other kg 10 0
23.07 2307.00.00.00 Wine lees; argol. kg 10 0
23.08 2308.00.00.00 Vegetable materials and vegetable waste, vegetable kg 10 0

residues and by-products, whether or not in the form of
pellets, of a kind used in animal feeding, not elsewhere
23.09 Preparations of a kind used in animal feeding.

2309.10.00.00 - Dog or cat food, put up for retail sale kg 20 15
- Other:
2309.90.10.00 -- Preparations containing added vitamins kg 5 0
2309.90.90.00 -- Other kg 10 0
_________________
90
Section IV
Chapter 24
24.01/03
Chapter 24
Tobacco and manufactured tobacco substitutes
Note.
1.- This Chapter does not cover medicinal cigarettes (Chapter 30).
Subheading Note.
1.- For the purposes of subheading 2403.11, the expression “water pipe tobacco” means tobacco intended for smoking in a water
pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses
or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are
excluded from this subheading.
_________________
24.01 Unmanufactured tobacco; tobacco refuse.

2401.10.00.00 - Tobacco, not stemmed/stripped kg 5 15
2401.20.00.00 - Tobacco, partly or wholly stemmed/stripped kg 5 15
2401.30.00.00 - Tobacco refuse kg 5 15
24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or

of tobacco substitutes.
2402.10.00.00 - Cigars, cheroots and cigarillos, containing tobacco kg 20 15 175
2402.20.00.00 - Cigarettes containing tobacco kg 20 15 175
2402.90.00.00 - Other kg 20 15 175
24.03 Other manufactured tobacco and manufactured

tobacco substitutes; “homogenised” or “reconstituted”
tobacco; tobacco extracts and essences.
- Smoking tobacco, whether or not containing tobacco
substitutes in any proportion :
2403.11.00.00 -- Water pipe tobacco specified in Subheading Note 1 to kg 20 15 175
this Chapter
2403.19.00.00 -- Other kg 20 15 175
- Other :
2403.91.00.00 -- “Homogenised” or “reconstituted” tobacco kg 10 15 175
-- Other:
2403.99.10.00 --- Expanded tobacco kg 10 15 175
2403.99.90.00 --- Other kg 20 15 175

_________________
91
Section V
Chapter 25
Notes
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.
(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 oxide; broken pieces of pottery, brick or concrete. similar forms,
not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick
or concrete.
_________________
92
Section V
Chapter 25
25.01/07
25.01 Salt (including table salt and denatured salt) and
pure sodium chloride, whether or not in aqueous
solution or containing added anti-caking or free-
flowing agents; sea water.
2501.00.10.00 - Denatured salt kg 5 15
2501.00.20.00 - Salt for human consumption kg 10 0
2501.00.30.00 - Compressed salt used in animal feeding kg 5 0
2501.00.90.00 - Other kg 10 15
25.02 2502.00.00.00 Unroasted iron pyrites. kg 5 15
25.03 2503.00.00.00 Sulphur of all kinds, other than sublimed sulphur, kg 5 15
precipitated sulphur and colloidal sulphur.
25.04 Natural graphite.

2504.10.00.00 - In powder or in flakes kg 5 15
2504.90.00.00 - Other kg 5 15
25.05 Natural sands of all kinds, whether or not coloured,

other than metalbearing sands of Chapter 26.
2505.10.00.00 - Silica sands and quartz sands kg 5 15
2505.90.00.00 - Other kg 5 15
25.06 Quartz (other than natural sands); quartzite,
whether or not roughly trimmed or merely cut, by
sawing or otherwise, into blocks or slabs of a
rectangular (including square) shape.
2506.10.00.00 - Quartz kg 5 15
2506.20.00.00 - Quartzite kg 5 15
25.07 2507.00.00.00 Kaolin and other kaolinic clays, whether or not kg 5 15

calcined.
93
Section V
Chapter 25
25.08/12
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.
2508.10.00.00 - Bentonite kg 5 15
2508.30.00.00 - Fire-clay kg 5 15
2508.40.00.00 - Other clays kg 5 15
2508.50.00.00 - Andalusite, kyanite and sillimanite kg 5 15
2508.60.00.00 - Mullite kg 5 15
2508.70.00.00 - Chamotte or dinas earths kg 5 15
25.09 2509.00.00.00 Chalk. kg 5 15
25.10 Natural calcium phosphates, natural aluminium

calcium phosphates and phosphatic chalk.
2510.10.00.00 - Unground kg 5 15
2510.20.00.00 - Ground kg 5 15
25.11 Natural barium sulphate (barytes); natural barium

carbonate (witherite), whether or not calcined, other
than barium oxide of heading 28.16.
2511.10.00.00 - Natural barium sulphate (barytes) kg 5 15
2511.20.00.00 - Natural barium carbonate (witherite) kg 5 15
25.12 2512.00.00.00 Siliceous fossil meals (for example, kieselguhr, kg 5 15

tripolite and diatomite) and similar siliceous earths,
whether or not calcined, of an apparent specific
gravity of 1 or less.
94
Section V
Chapter 25
25.13/171
25.13 Pumice stone; emery; natural corundum, natural

garnet and other natural abrasives, whether or not
heat-treated.
2513.10.00.00 - Pumice stone kg 5 15
2513.20.00.00 - Emery, natural corundum, natural garnet and other kg 5 15
natural abrasives
25.14 2514.00.00.00 Slate, whether or not roughly trimmed or merely kg 5 15

cut, by sawing or otherwise, into blocks or slabs of a
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
- Marble and travertine :
2515.11.00.00 -- Crude or roughly trimmed kg 5 15
2515.12.00.00 -- Merely cut, by sawing or otherwise, into blocks or kg 5 15
slabs of a rectangular (including square) shape
2515.20.00.00 - Ecaussine and other calcareous monumental or kg 5 15
building stone; alabaster
25.16 Granite, porphyry, basalt, sandstone and other

monumental or building stone, whether or not
roughly trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a rectangular
(including square) shape.
- Granite :
2516.11.00.00 -- Crude or roughly trimmed kg 5 15
2516.12.00.00 -- Merely cut, by sawing or otherwise, into blocks or kg 5 15
slabs of a rectangular (including square) shape
2516.20.00.00 - Sandstone kg 5 15
2516.90.00.00 - Other monumental or building stone kg 5 15
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.
2517.10.00.00 - Pebbles, gravel, broken or crushed stone, of a kind kg 5 15
commonly used for concrete aggregates, for road
metalling or for railway or other ballast, shingle and
flint, whether or not heat-treated
95
Section V
Chapter 25
25.172/231
2517.20.00.00 - Macadam of slag, dross or similar industrial waste, kg 5 15

whether or not incorporating the materials cited in
subheading 2517.10
2517.30.00.00 - Tarred macadam kg 5 15
- Granules, chippings and powder, of stones of
heading 25.15 or 25.16, whether or not heat-treated :
2517.41.00.00 -- Of marble kg 5 15
2517.49.00.00 -- Other kg 5 15
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.
2518.10.00.00 - Dolomite, not calcined or sintered kg 5 15
2518.20.00.00 - Calcined or sintered dolomite kg 5 15
2518.30.00.00 - Dolomite ramming mix kg 5 15
25.19 Natural magnesium carbonate (magnesite); fused
magnesia; dead-burned (sintered) magnesia,
whether or not containing small quantities of other
oxides added before sintering; other magnesium
oxide, whether or not pure.
2519.10.00.00 - Natural magnesium carbonate (magnesite) kg 5 15
2519.90.00.00 - Other kg 5 15
25.20 Gypsum; anhydrite; plasters (consisting of calcined

gypsum or calcium sulphate) whether or not
coloured, with or without small quantities of
accelerators or retarders.
2520.10.00.00 - Gypsum; anhydrite kg 5 15
2520.20.00.00 - Plasters kg 10 15
25.21 2521.00.00.00 Limestone flux; limestone and other calcareous kg 5 15
stone, of a kind used for the manufacture of lime or
cement.
25.22 Quicklime, slaked lime and hydraulic lime, other

than calcium oxide and hydroxide of heading 28.25.
2522.10.00.00 - Quicklime kg 10 15
2522.20.00.00 - Slaked lime kg 20 15
2522.30.00.00 - Hydraulic lime kg 20 15
25.23 Portland cement, aluminous cement, slag cement,
supersulphate cement and similar hydraulic
cements, whether or not coloured or in the form of
clinkers.
2523.10.00.00 - Cement clinkers kg 10 15
- Portland cement :
2523.21.00.00 -- White cement, whether or not artificially coloured kg 20 15
96
Section V
Chapter 25
25.232/30
2523.29.00.00 -- Other kg 20 15
2523.30.00.00 - Aluminous cement kg 20 15
2523.90.00.00 - Other hydraulic cements kg 20 15
25.24 Asbestos.
2524.10.00.00 - Crocidolite kg 10 15
2524.90.00.00 - Other kg 5 15
25.25 Mica, including spliiting; mica waste.

2525.10.00.00 - Crude mica and mica rifted into sheets or splitting kg 5 15
2525.20.00.00 - Mica powder kg 5 15
2525.30.00.00 - Mica waste kg 5 15
25.26 Natural steatite, whether or not roughly trimmed or

merely cut, by sawing or otherwise, into blocks or
slabs of a rectangular (including square) shape; talc.
2526.10.00.00 - Not crushed, not powdered kg 5 15
2526.20.00.00 - Crushed or powdered kg 5 15
[25.27]
25.28 2528.00.00.00 Natural borates and concentrates thereof (whether kg 5 15

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.
25.29 Feldspar; leucite, nepheline and nepheline syenite;

fluorspar.
2529.10.00.00 - Feldspar kg 5 15
- Fluorspar :
2529.21.00.00 -- Containing by weight 97% or less of calcium kg 5 15
fluoride
2529.22.00.00 -- Containing by weight more than 97% of calcium kg 5 15
fluoride
2529.30.00.00 - Leucite; nepheline and nepheline syenite kg 5 15
25.30 Mineral substances not elsewhere specified or

included.
2530.10.00.00 - Vermiculite, perlite and chlorites, unexpanded kg 5 15
2530.20.00.00 - Kieserite, epsomite (natural magnesium sulphates) kg 5 15
2530.90.00.00 - Other kg 5 15
_________________
97
Section V
Chapter 26
Notes
Chapter 26
Ores, slag and ash
Notes.
(a) Slag or similar industrial waste prepared as macadam (heading 25.17);
(b) Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);
(c) Sludges from the storage tanks of petroleum 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.
98
Section V
Chapter 26
26.01/02
Subheading Notes.
1.- For the purposes of subheading 2620.21, “leaded gasoline sludges and leaded anti-knock compound sludges” mean sludges
obtained from storage tanks of leaded gasoline and leaded anti-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 2620.60.
_________________
26.01 Iron ores and concentrates, including roasted iron

pyrites.
- Iron ores and concentrates, other than roasted iron

pyrites :
-- Non-agglomerated:
2601.11.10.00 --- Iron ores lumps kg 5 15
2601.11.20.00 --- Iron ores fines kg 5 15
2601.11.30.00 --- Iron ores concentrates kg 5 15
2601.11.90.00 --- Other kg 5 15
2601.12.00.00 -- Agglomerated kg 5 15
2601.20.00.00 - Roasted iron pyrites kg 5 15
26.02 2602.00.00.00 Manganese ores and concentrates, including kg 5 15
ferruginous manganese ores and concentrates with
a manganese content of 20 % or more, calculated on
the dry weight.
99
Section V
Chapter 26
26.03/13
26.03 2603.00.00.00 Copper ores and concentrates. kg 5 15
26.04 2604.00.00.00 Nickel ores and concentrates. kg 5 15
26.05 2605.00.00.00 Cobalt ores and concentrates. kg 5 15
26.06 2606.00.00.00 Aluminium ores and concentrates. kg 5 15
26.07 2607.00.00.00 Lead ores and concentrates. kg 5 15
26.08 2608.00.00.00 Zinc ores and concentrates. kg 5 15
26.09 2609.00.00.00 Tin ores and concentrates. kg 5 15
26.10 2610.00.00.00 Chromium ores and concentrates. kg 5 15
26.11 2611.00.00.00 Tungsten ores and concentrates. kg 5 15
26.12 Uranium or thorium ores and concentrates.
2612.10.00.00 - Uranium ores and concentrates kg 5 15
2612.20.00.00 - Thorium ores and concentrates kg 5 15
26.13 Molybdenum ores and concentrates.
2613.10.00.00 - Roasted kg 5 15
2613.90.00.00 - Other kg 5 15
100
Section V
Chapter 26
26.14/201
26.14 2614.00.00.00 Titanium ores and concentrates. kg 5 15
26.15 Niobium, tantalum, vanadium or zirconium ores

and concentrates.
2615.10.00.00 - Zirconium ores and concentrates kg 5 15
2615.90.00.00 - Other kg 5 15
26.16 Precious metal ores and concentrates.
2616.10.00.00 - Silver ores and concentrates kg 5 15
- Other:
2616.90.10.00 -- Gold ores and concentrates kg 5 15
2616.90.90.00 -- Other kg 5 15
26.17 Other ores and concentrates.
2617.10.00.00 - Antimony ores and concentrates kg 5 15
2617.90.00.00 - Other kg 5 15
26.18 2618.00.00.00 Granulated slag (slag sand) from the manufacture kg 5 15

of iron or steel.
26.19 2619.00.00.00 Slag, dross (other than granulated slag), scalings

kg 5 15
and other waste from the manufacture of iron or
steel.
26.20 Slag, ash and residues (other than from the

manufacture of iron or steel) containing metals,
arsenic or their compounds.
- Containing mainly zinc :
2620.11.00.00 -- Hard zinc spelter kg 5 15
101
Section V
Chapter 26
26.202/21
2620.19.00.00 -- Other kg 5 15
- Containing mainly lead :
2620.21.00.00 -- Leaded gasoline sludges and leaded anti-knock kg 5 15

compound sludges
2620.29.00.00 -- Other kg 5 15
2620.30.00.00 - Containing mainly copper kg 5 15
2620.40.00.00 - Containing mainly aluminium kg 5 15
2620.60.00.00 - Containing arsenic, mercury, thallium or their kg 5 15

mixtures, of a kind used for the extraction of arsenic
or those metals or for the manufacture of their
chemical compounds
- Other :
2620.91.00.00 -- Containing antimony, beryllium, cadmium, kg 5 15

chromium or their mixtures
2620.99.00.00 -- Other kg 5 15
26.21 Other slag and ash, including seaweed ash (kelp);

ash and residues from the incineration of
municipal waste.
2621.10.00.00 - Ash and residues from the incineration of municipal kg 5 15

waste
2621.90.00.00 - Other kg 5 15
_________________
102
Section V
Chapter 27
Notes
Chapter 27
Mineral fuels, mineral oils and products of their distillation;

bituminous substances; mineral waxes
Notes.
(a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in
heading 27.11;
(b) Medicaments of heading 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 2701.11, “anthracite” means coal having a volatile matter limit (on a dry, mineral-matter-free
basis) not exceeding 14 %.
2.- For the purposes of subheading 2701.12, “bituminous coal” means coal having a volatile matter limit (on a dry, mineral-matter-
free basis) exceeding 14 % and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than
5,833 kcal/kg.
3.- For the purposes of subheadings 2707.10, 2707.20, 2707.30 and 2707.40 the terms “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 2710.12, “light oils and preparations” are those of which 90 % or more by volume (including
losses) distil at 210 °C according to the ISO 3405 method (equivalent to the ASTM D 86 method).
5.- For the purposes of the subheadings of heading 27.10, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind
used as a fuel, derived from animal or vegetable fats and oils whether or not used.
_________________
103
Section V
Chapter 27
27.01/07
27.01 Coal; briquettes, ovoids and similar solid fuels

manufactured from coal.
- Coal, whether or not pulverised, but not agglomerated :
2701.11.00.00 -- Anthracite kg 5 15
2701.12.00.00 -- Bituminous coal kg 5 15
2701.19.00.00 -- Other coal kg 5 15
2701.20.00.00 - Briquettes, ovoids and similar solid fuels manufactured kg 5 15
from coal
27.02 Lignite, whether or not agglomerated, excluding jet.
2702.10.00.00 - Lignite, whether or not pulverised, but not agglomerated kg 5 15
2702.20.00.00 - Agglomerated lignite kg 5 15
27.03 2703.00.00.00 Peat (including peat litter), whether or not kg 5 15

agglomerated.
27.04 2704.00.00.00 Coke and semi-coke of coal, of lignite or of peat, kg 5 15

whether or not agglomerated; retort carbon.
27.05 2705.00.00.00 Coal gas, water gas, producer gas and similar gases, kg 5 15
other than petroleum gases and other gaseous
hydrocarbons.
27.06 2706.00.00.00 Tar distilled from coal, from lignite or from peat, and kg 5 15
other mineral tars, whether or not dehydrated or
partially distilled, including reconstituted tars.
27.07 Oils and other products of the distillation of high
temperature coal tar; similar products in which the
weight of the aromatic constituents exceeds that of the
non-aromatic constituents.
2707.10.00.00 - Benzol (benzene) kg 5 15
2707.20.00.00 - Toluol (toluene) kg 5 15
2707.30.00.00 - Xylol (xylenes) kg 5 15
2707.40.00.00 - Naphthalene kg 5 15
2707.50.00.00 - Other aromatic hydrocarbon mixtures of which 65 % or kg 5 15
more by volume (including losses) distils at 250 C by the
ISO 3405 method (equivalent to the ASTM D 86 method)
- Other :
2707.91.00.00 -- Creosote oils kg 5 15
2707.99.00.00 -- Other kg 5 15
104
Section V
Chapter 27
27.08/101
27.08 Pitch and pitch coke, obtained from coal tar or from
other mineral tars.
2708.10.00.00 - Pitch kg 5 15
2708.20.00.00 - Pitch coke kg 5 15
27.09 2709.00.00.00 Petroleum oils and oils obtained from bituminous kg 0 0
minerals, crude.
27.10 Petroleum oils and oils obtained from bituminous
minerals, other than crude; preparations not
elsewhere specified or included, containing by weight
70 % or more of petroleum oils or of oils obtained from
bituminous minerals, these oils being the basic
constituents of the preparations; waste oils.
- Petroleum oils and oils obtained from bituminous
minerals (other than crude) and preparations not
constituents of the preparations, other than those
containing biodiesel and other than waste oils :
-- Light oils and preparations:
2710.12.10.00 --- Partially refined oil including crude oil having kg 0 0
undergone primary refinement
--- Special spirit:
2710.12.21.00 ---- White spirit kg 5 15
2710.12.29.00 ---- Other kg 10 15
2710.12.30.00 --- Aviation spirit kg 10 15
2710.12.40.00 --- Motor spirit, super kg 10 0
2710.12.50.00 --- Motor spirit, ordinary kg 10 0
2710.12.90.00 --- Other kg 10 15

-- Other:
--- Medium oils:
2710.19.11.00 ---- Kerosine type jet fuel kg 10 15
2710.19.12.00 ---- Kerosine kg 5 0
2710.19.19.00 ---- Other kg 10 15
--- Heavy oils, excluding lubricating oils:
2710.19.21.00 ---- Gas oil kg 10 0
2710.19.22.00 ---- Domestic fuel oil kg 5 15
2710.19.23.00 ---- Light fuel oil kg 5 15
2710.19.24.00 ---- Heavy fuel oil I kg 5 15
2710.19.25.00 ---- Heavy fuel oil II kg 5 15
--- Lubricating oils:
2710.19.31.00 ---- Meant to be mixed further kg 10 15
2710.19.32.00 ---- Brake fluid kg 10 15
105
Section V
Chapter 27
27.102/13
2710.19.33.00 ---- Grease kg 10 15

---- Other
2710.19.39.10 ----- Two-cycle motor oil kg 10 15
2710.19.39.90 ----- Other kg 10 15
2710.20.00.00 - Petroleum oils and oils obtained from bituminous kg 10 15
minerals (other than crude) and preparations not
constituents of the preparations, containing biodiesel,
other than waste oils
- Waste oils :
2710.91.00.00 -- Containing polychlorinated biphenyls (PCBs), kg 10 15
polychlorinated terphenyls (PCTs) or polybrominated
biphenyls (PBBs)
2710.99.00.00 -- Other kg 10 15
27.11 Petroleum gases and other gaseous hydrocarbons.
- Liquefied :
2711.11.00.00 -- Natural gas kg 5 0
2711.12.00.00 -- Propane kg 5 0
2711.13.00.00 -- Butanes kg 0 0
2711.14.00.00 -- Ethylene, propylene, butylene and butadiene kg 5 0
2711.19.00.00 -- Other kg 5 0
- In gaseous state :
2711.21.00.00 -- Natural gas kg 5 0
2711.29.00.00 -- Other kg 5 0
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.
2712.10.00.00 - Petroleum jelly kg 5 15
2712.20.00.00 - Paraffin wax containing by weight less than 0.75 % of oil kg 5 15
2712.90.00.00 - Other kg 5 15
27.13 Petroleum coke, petroleum bitumen and other residues
of petroleum oils or of oils obtained from bituminous
minerals.
- Petroleum coke :
2713.11.00.00 -- Not calcined kg 5 15
2713.12.00.00 -- Calcined kg 5 15
2713.20.00.00 - Petroleum bitumen kg 5 15
2713.90.00.00 - Other residues of petroleum oils or of oils obtained from kg 5 15
bituminous minerals
106
Section V
Chapter 27
27.14/16
27.14 Bitumen and asphalt, natural; bituminous or oil shale

and tar sands; asphaltites and asphaltic rocks.
2714.10.00.00 - Bituminous or oil shale and tar sands kg 5 15
2714.90.00.00 - Other kg 5 15
27.15 2715.00.00.00 Bituminous mixtures based on natural asphalt, on kg 5 15

natural bitumen, on petroleum bitumen, on mineral tar
or on mineral tar pitch (for example, bituminous
mastics, cut-backs).
27.16 2716.00.00.00 Electrical energy. (optional heading) 1000 5 15

kwh
107
Section VI
Chapter 28
Notes1
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);
108
Section VI
Chapter 28
Notes2
(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.
(a) Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic
number greater than 84;
(b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV
and XV), whether or not mixed together;
(c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed
together;
(d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic
or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 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 28.53 includes copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus.
8.- Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided
that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar
forms, they fall in heading 38.18.
Subheading Note.
1.- For the purposes of subheading 2852.10, the expression “chemically defined” means all organic or inorganic compounds of
mercury meeting the requirements of paragraphs (a) to (e) of Note 1 to Chapter 28 or paragraphs (a) to (h) of Note 1 to
Chapter 29.
_________________
109
Section VI
Chapter 28
28.01/05
I.- CHEMICAL ELEMENTS
28.01 Fluorine, chlorine, bromine and iodine.

2801.10.00.00 - Chlorine kg 5 15
2801.20.00.00 - Iodine kg 5 15
2801.30.00.00 - Fluorine; bromine kg 5 15
28.02 2802.00.00.00 Sulphur, sublimed or precipitated; colloidal sulphur. kg 5 15
28.03 2803.00.00.00 Carbon (carbon blacks and other forms of carbon not kg 5 15
elsewhere specified or included).
28.04 Hydrogen, rare gases and other non-metals.

2804.10.00.00 - Hydrogen m3(*) 5 15
- Rare gases :
2804.21.00.00 -- Argon m3(*) 5 15
2804.29.00.00 -- Other m3(*) 5 15
2804.30.00.00 - Nitrogen m3(*) 5 15
2804.40.00.00 - Oxygen m3(*) 5 15
2804.50.00.00 - Boron; tellurium kg 5 15
- Silicon :
2804.61.00.00 -- Containing by weight not less than 99.99 % of silicon kg 5 15
2804.69.00.00 -- Other kg 5 15
2804.70.00.00 - Phosphorus kg 5 15
2804.80.00.00 - Arsenic kg 5 15
2804.90.00.00 - Selenium kg 5 15
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 :
2805.11.00.00 -- Sodium kg 5 15
2805.12.00.00 -- Calcium kg 5 15
2805.19.00.00 -- Other kg 5 15
2805.30.00.00 - Rare-earth metals, scandium and yttrium, whether or kg 5 15
not intermixed or interalloyed
2805.40.00.00 - Mercury kg 5 15
110
Section VI
Chapter 28
28.06/121
II.- INORGANIC ACIDS AND INORGANIC

OXYGEN COMPOUNDS OF NON-METALS
28.06 Hydrogen chloride (hydrochloric acid);

chlorosulphuric acid.
2806.10.00.00 - Hydrogen chloride (hydrochloric acid) kg 5 15
2806.20.00.00 - Chlorosulphuric acid kg 5 15
28.07 2807.00.00.00 Sulphuric acid; oleum. kg 5 15
28.08 2808.00.00.00 Nitric acid; sulphonitric acids. kg 5 15
28.09 Diphosphorus pentaoxide; phosphoric acid;

polyphosphoric acids, whether or not chemically
defined.
2809.10.00.00 - Diphosphorus pentaoxide kg 5 15
2809.20.00.00 - Phosphoric acid and polyphosphoric acids kg 5 15
28.10 2810.00.00.00 Oxides of boron; boric acids. kg 5 15
28.11 Other inorganic acids and other inorganic oxygen

compounds of non-metals.
- Other inorganic acids :
2811.11.00.00 -- Hydrogen fluoride (hydrofluoric acid) kg 5 15
2811.12.00.00 -- Hydrogen cyanide (hydrocyanic acid) kg 5 15
2811.19.00.00 -- Other kg 5 15
- Other inorganic oxygen compounds of non-metals :
2811.21.00.00 -- Carbon dioxide kg 5 15
2811.22.00.00 -- Silicon dioxide kg 5 15
2811.29.00.00 -- Other kg 5 15
III.- HALOGEN OR SULPHUR COMPOUNDS

OF NON-METALS
28.12 Halides and halide oxides of non-metals.
- Chlorides and chloride oxides:
2812.11.00.00 -- Carbonyl dichloride (phosgene) kg 5 15
2812.12.00.00 -- Phosphorus oxychloride kg 5 15
2812.13.00.00 -- Phosphorus trichloride kg 5 15
2812.14.00.00 -- Phosphorus pentachloride kg 5 15
2812.15.00.00 -- Sulphur monochloride kg 5 15
111
Section VI
Chapter 28
28.122/19
2812.16.00.00 -- Sulphur dichloride kg 5 15

2812.17.00.00 -- Thionyl chloride kg 5 15
2812.19.00.00 -- Other kg 5 15
2812.90.00.00 - Other kg 5 15
28.13 Sulphides of non-metals; commercial phosphorus
trisulphide.
2813.10.00.00 - Carbon disulphide kg 5 15
2813.90.00.00 - Other kg 5 15
IV.- INORGANIC BASES AND OXIDES,
HYDROXIDES AND PEROXIDES OF METALS
28.14 Ammonia, anhydrous or in aqueous solution.

2814.10.00.00 - Anhydrous ammonia kg 5 15
2814.20.00.00 - Ammonia in aqueous solution kg 5 15
28.15 Sodium hydroxide (caustic soda); potassium

hydroxide (caustic potash); peroxides of sodium or
potassium.
- Sodium hydroxide (caustic soda) :
2815.11.00.00 -- Solid kg 5 15
2815.12.00.00 -- In aqueous solution (soda lye or liquid soda) kg 5 15
2815.20.00.00 - Potassium hydroxide (caustic potash) kg 5 15
2815.30.00.00 - Peroxides of sodium or potassium kg 5 15
28.16 Hydroxide and peroxide of magnesium; oxides,

hydroxides and peroxides, of strontium or barium.
2816.10.00.00 - Hydroxide and peroxide of magnesium kg 5 15
2816.40.00.00 - Oxides, hydroxides and peroxides, of strontium or kg 5 15
barium
28.17 2817.00.00.00 Zinc oxide; zinc peroxide. kg 5 15
28.18 Artificial corundum, whether or not chemically

defined; aluminium oxide; aluminium hydroxide.
2818.10.00.00 - Artificial corundum, whether or not chemically kg 5 15
defined
2818.20.00.00 - Aluminium oxide, other than artificial corundum kg 5 15
2818.30.00.00 - Aluminium hydroxide kg 5 15
28.19 Chromium oxides and hydroxides.
2819.10.00.00 - Chromium trioxide kg 5 15
2819.90.00.00 - Other kg 5 15
112
Section VI
Chapter 28
28.20/26
28.20 Manganese oxides.

2820.10.00.00 - Manganese dioxide kg 5 15
2820.90.00.00 - Other kg 5 15
28.21 Iron oxides and hydroxides; earth colours containing

70 % or more by weight of combined iron evaluated
as Fe2O3.
2821.10.00.00 - Iron oxides and hydroxides kg 5 15
2821.20.00.00 - Earth colours kg 5 15
28.22 2822.00.00.00 Cobalt oxides and hydroxides; commercial cobalt kg 5 15

oxides.
28.23 2823.00.00.00 Titanium oxides. kg 5 15
28.24 Lead oxides; red lead and orange lead.

2824.10.00.00 - Lead monoxide (litharge, massicot) kg 5 15
2824.90.00.00 - Other kg 5 15
28.25 Hydrazine and hydroxylamine and their inorganic

salts; other inorganic bases; other metal oxides,
hydroxides and peroxides.
2825.10.00.00 - Hydrazine and hydroxylamine and their inorganic salts kg 5 15
2825.20.00.00 - Lithium oxide and hydroxide kg 5 15
2825.30.00.00 - Vanadium oxides and hydroxides kg 5 15
2825.40.00.00 - Nickel oxides and hydroxides kg 5 15
2825.50.00.00 - Copper oxides and hydroxides kg 5 15
2825.60.00.00 - Germanium oxides and zirconium dioxide kg 5 15
2825.70.00.00 - Molybdenum oxides and hydroxides kg 5 15
2825.80.00.00 - Antimony oxides kg 5 15
2825.90.00.00 - Other kg 5 15
V.- SALTS AND PEROXYSALTS, OF

INORGANIC ACIDS AND METALS
28.26 Fluorides; fluorosilicates, fluoroaluminates and
other complex fluorine salts.
- Fluorides :
2826.12.00.00 -- Of aluminium kg 5 15
2826.19.00.00 -- Other kg 5 15
2826.30.00.00 - Sodium hexafluoroaluminate (synthetic cryolite) kg 5 15
2826.90.00.00 - Other kg 5 15
113
Section VI
Chapter 28
28.27/31
28.27 Chlorides, chloride oxides and chloride hydroxides;

bromides and bromide oxides; iodides and iodide
oxides.
2827.10.00.00 - Ammonium chloride kg 5 15
2827.20.00.00 - Calcium chloride kg 5 15
- Other chlorides :
2827.31.00.00 -- Of magnesium kg 5 15
2827.32.00.00 -- Of aluminium kg 5 15
2827.35.00.00 -- Of nickel kg 5 15
2827.39.00.00 -- Other kg 5 15
- Chloride oxides and chloride hydroxides :
2827.41.00.00 -- Of copper kg 5 15
2827.49.00.00 -- Other kg 5 15
- Bromides and bromide oxides :
2827.51.00.00 -- Bromides of sodium or of potassium kg 5 15
2827.59.00.00 -- Other kg 5 15
2827.60.00.00 - Iodides and iodide oxides kg 5 15
28.28 Hypochlorites; commercial calcium hypochlorite;

chlorites; hypobromites.
2828.10.00.00 - Commercial calcium hypochlorite and other calcium kg 5 15
hypochlorites
- Other:
2828.90.10.00 -- Sodium hypochlorite (bleach) whether or not kg 20 15
concentrated
2828.90.90.00 -- Other kg 10 15
28.29 Chlorates and perchlorates; bromates and

perbromates; iodates and periodates.
- Chlorates :
2829.11.00.00 -- Of sodium kg 5 15
2829.19.00.00 -- Other kg 5 15
2829.90.00.00 - Other kg 5 15
28.30 Sulphides; polysulphides, whether or not

chemically defined.
2830.10.00.00 - Sodium sulphides kg 5 15
2830.90.00.00 - Other kg 5 15
28.31 Dithionites and sulphoxylates.
2831.10.00.00 - Of sodium kg 5 15
2831.90.00.00 - Other kg 5 15
114
Section VI
Chapter 28
28.32/35
28.32 Sulphites; thiosulphates.

2832.10.00.00 - Sodium sulphites kg 5 15
2832.20.00.00 - Other sulphites kg 5 15
2832.30.00.00 - Thiosulphates kg 5 15
28.33 Sulphates; alums; peroxosulphates (persulphates).

- Sodium sulphates :
2833.11.00.00 -- Disodium sulphate kg 5 15
2833.19.00.00 -- Other kg 5 15
- Other sulphates :
2833.21.00.00 -- Of magnesium kg 5 15
2833.22.00.00 -- Of aluminium kg 5 15
2833.24.00.00 -- Of nickel kg 5 15
2833.25.00.00 -- Of copper kg 5 15
2833.27.00.00 -- Of barium kg 5 15
2833.29.00.00 -- Other kg 5 15
2833.30.00.00 - Alums kg 5 15
2833.40.00.00 - Peroxosulphates (persulphates) kg 5 15
28.34 Nitrites; nitrates.

2834.10.00.00 - Nitrites kg 5 15
- Nitrates :
2834.21.00.00 -- Of potassium kg 5 15
2834.29.00.00 -- Other kg 5 15
28.35 Phosphinates (hypophosphites), phosphonates
(phosphites) and phosphates; polyphosphates,
whether or not chemically defined.
2835.10.00.00 - Phosphinates (hypophosphites) and phosphonates kg 5 15
(phosphites)
- Phosphates :
2835.22.00.00 -- Of mono- or disodium kg 5 15
2835.24.00.00 -- Of potassium kg 5 15
2835.25.00.00 -- Calcium hydrogenorthophosphate (“dicalcium kg 5 15
phosphate”)
2835.26.00.00 -- Other phosphates of calcium kg 5 15
2835.29.00.00 -- Other kg 5 15
- Polyphosphates :
2835.31.00.00 -- Sodium triphosphate (sodium tripolyphosphate) kg 5 15
2835.39.00.00 -- Other kg 5 15
115
Section VI
Chapter 28
28.36/411
28.36 Carbonates; peroxocarbonates (percarbonates);

commercial ammonium carbonate containing
ammonium carbamate.
2836.20.00.00 - Disodium carbonate kg 5 15
2836.30.00.00 - Sodium hydrogencarbonate (sodium bicarbonate) kg 5 15
2836.40.00.00 - Potassium carbonates kg 5 15
2836.50.00.00 - Calcium carbonate kg 5 15
2836.60.00.00 - Barium carbonate kg 5 15
- Other :
2836.91.00.00 -- Lithium carbonates kg 5 15
2836.92.00.00 -- Strontium carbonate kg 5 15
2836.99.00.00 -- Other kg 5 15
28.37 Cyanides, cyanide oxides and complex cyanides.

- Cyanides and cyanide oxides :
2837.11.00.00 -- Of sodium kg 5 15
2837.19.00.00 -- Other kg 5 15
2837.20.00.00 - Complex cyanides kg 5 15
[28.38]
28.39 Silicates; commercial alkali metal silicates.
- Of sodium :
2839.11.00.00 -- Sodium metasilicates kg 5 15
2839.19.00.00 -- Other kg 5 15
2839.90.00.00 - Other kg 5 15
28.40 Borates; peroxoborates (perborates).

- Disodium tetraborate (refined borax) :
2840.11.00.00 -- Anhydrous kg 5 15
2840.19.00.00 -- Other kg 5 15
2840.20.00.00 - Other borates kg 5 15
2840.30.00.00 - Peroxoborates (perborates) kg 5 15
28.41 Salts of oxometallic or peroxometallic acids.

2841.30.00.00 - Sodium dichromate kg 5 15
2841.50.00.00 - Other chromates and dichromates; peroxochromates kg 5 15
116
Section VI
Chapter 28
28.412/441
- Manganites, manganates and permanganates :
2841.61.00.00 -- Potassium permanganate kg 5 15

2841.69.00.00 -- Other kg 5 15
2841.70.00.00 - Molybdates kg 5 15
2841.80.00.00 - Tungstates (wolframates) kg 5 15
2841.90.00.00 - Other kg 5 15
28.42 Other salts of inorganic acids or peroxoacids
(including aluminosilicates whether or not
chemically defined), other than azides.
2842.10.00.00 - Double or complex silicates, including kg 5 15

aluminosilicates whether or not chemically defined
2842.90.00.00 - Other kg 5 15
VI.- MISCELLANEOUS
28.43 Colloidal precious metals; inorganic or organic

compounds of precious metals, whether or not
chemically defined; amalgams of precious metals.
2843.10.00.00 - Colloidal precious metals kg 5 15
- Silver compounds :
2843.21.00.00 -- Silver nitrate kg 5 15
2843.29.00.00 -- Other kg 5 15
2843.30.00.00 - Gold compounds kg 5 15
2843.90.00.00 - Other compounds; amalgams kg 5 15
28.44 Radioactive chemical elements and radioactive

isotopes (including the fissile or fertile chemical
elements and isotopes) and their compounds;
mixtures and residues containing these products.
2844.10.00.00 - Natural uranium and its compounds; alloys, kg 5 15
dispersions (including cermets), ceramic products and
mixtures containing natural uranium or natural
uranium compounds
2844.20.00.00 - Uranium enriched in U 235 and its compounds; kg 5 15
plutonium and its compounds; alloys, dispersions
(including cermets), ceramic products and mixtures
containing uranium enriched in U 235, plutonium or
compounds of these products
117
Section VI
Chapter 28
28.442/49
2844.30.00.00 - Uranium depleted in U 235 and its compounds; kg 5 15

thorium and its compounds; alloys, dispersions
(including cermets), ceramic products and mixtures
containing uranium depleted in U 235, thorium or
compounds of these products
2844.40.00.00 - Radioactive elements and isotopes and compounds kg 5 15

other than those of subheading 2844.10, 2844.20 or
2844.30; alloys, dispersions (including cermets),
ceramic products and mixtures containing these
elements, isotopes or compounds; radioactive residues
2844.50.00.00 - Spent (irradiated) fuel elements (cartridges) of nuclear kg 5 15

reactors
28.45 Isotopes other than those of heading 28.44;

compounds, inorganic or organic, of such isotopes,
2845.10.00.00 - Heavy water (deuterium oxide) kg 5 15
2845.90.00.00 - Other kg 5 15
28.46 Compounds, inorganic or organic, of rare-earth
metals, of yttrium or of scandium or of mixtures of
these metals.
2846.10.00.00 - Cerium compounds kg 5 15
2846.90.00.00 - Other kg 5 15
28.47 2847.00.00.00 Hydrogen peroxide, whether or not solidified with kg 5 15

urea.
[28.48]
28.49 Carbides, whether or not chemically defined.
2849.10.00.00 - Of calcium kg 5 15
2849.20.00.00 - Of silicon kg 5 15
2849.90.00.00 - Other kg 5 15
118
Section VI
Chapter 28
28.50/53
28.50 2850.00.00.00 Hydrides, nitrides, azides, silicides and borides, kg 5 15

whether or not chemically defined, other than
compounds which are also carbides of heading 28.49.
[28.51]
28.52 Inorganic or organic compounds of mercury,

whether or not chemically defined, excluding
amalgams.
2852.10.00.00 - Chemically defined kg 5 15
2852.90.00.00 - Other kg 5 15
28.53 Phosphides, whether or not chemically defined,

excluding ferrophosphorus; 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.
2853.10.00.00 - Cyanogen chloride (chlorcyan) kg 5 15
2853.90.00.00 - Other kg 5 15
_________________
119
Section VI
Chapter 29
Notes1
Chapter 29
Organic chemicals
Notes.
1.- Except where the context otherwise requires, the headings of this Chapter apply only to :
(a) Separate chemically defined organic compounds, whether or not containing impurities;
(b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures
of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);
(c) The products of headings 29.36 to 29.39 or the sugar ethers, sugar acetals and sugar esters, and their salts, of
heading 29.40, or the products of heading 29.41, whether or not chemically defined;
(d) The products mentioned in (a), (b) or (c) above dissolved in water;
(e) The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal
and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent
does not render the product particularly suitable for specific use rather than for general use;
(f) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary
for their preservation or transport;
(g) The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous
substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product
particularly suitable for specific use rather than for general use;
(h) The following products, diluted to standard strengths, for the production of azo dyes : diazonium salts, couplers used for
these salts and diazotisable amines and their salts.
(a) Goods of heading 15.04 or crude glycerol of heading 15.20;
(b) Ethyl alcohol (heading 22.07 or 22.08);
(c) Methane or propane (heading 27.11);
(d) The compounds of carbon mentioned in Note 2 to Chapter 28;
(e) Immunological products of heading 30.02;
(f) Urea (heading 31.02 or 31.05);
(g) Colouring matter of vegetable or animal origin (heading 32.03), synthetic organic colouring matter, synthetic organic
products of a kind used as fluorescent brightening agents or as luminophores (heading 32.04) or dyes or other colouring
matter put up in forms or packings for retail sale (heading 32.12);
(h) Enzymes (heading 35.07);
(ij) 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);
(k) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers
put up in packings for retail sale, of heading 38.24; or
(l) Optical elements, for example, of ethylenediamine tartrate (heading 90.01).
3.- Goods which could be included in two or more of the headings of this Chapter are to be 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.
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.
120
Section VI
Chapter 29
Notes2
(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.
(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.
_________________
121
Section VI
Chapter 29
29.01/031
I.- HYDROCARBONS AND THEIR HALOGENATED,

SULPHONATED, NITRATED OR NITROSATED
DERIVATIVES
29.01 Acyclic hydrocarbons.
2901.10.00.00 - Saturated kg 5 15
- Unsaturated :
2901.21.00.00 -- Ethylene kg 5 15
2901.22.00.00 -- Propene (propylene) kg 5 15
2901.23.00.00 -- Butene (butylene) and isomers thereof kg 5 15
2901.24.00.00 -- Buta-1,3-diene and isoprene kg 5 15
2901.29.00.00 -- Other kg 5 15
29.02 Cyclic hydrocarbons.

- Cyclanes, cyclenes and cycloterpenes :
2902.11.00.00 -- Cyclohexane kg 5 15
2902.19.00.00 -- Other kg 5 15
2902.20.00.00 - Benzene kg 5 15
2902.30.00.00 - Toluene kg 5 15
- Xylenes :
2902.41.00.00 -- o-Xylene kg 5 15
2902.42.00.00 -- m-Xylene kg 5 15
2902.43.00.00 -- p-Xylene kg 5 15
2902.44.00.00 -- Mixed xylene isomers kg 5 15
2902.50.00.00 - Styrene kg 5 15
2902.60.00.00 - Ethylbenzene kg 5 15
2902.70.00.00 - Cumene kg 5 15
2902.90.00.00 - Other kg 5 15
29.03 Halogenated derivatives of hydrocarbons.

- Saturated chlorinated derivatives of acyclic
hydrocarbons :
2903.11.00.00 -- Chloromethane (methyl chloride) and chloroethane kg 5 15
(ethyl chloride)
2903.12.00.00 -- Dichloromethane (methylene chloride) kg 5 15
2903.13.00.00 -- Chloroform (trichloromethane) kg 5 15
2903.14.00.00 -- Carbon tetrachloride kg 5 15
2903.15.00.00 -- Ethylene dichloride (ISO) (1,2-dichloroethane) kg 5 15
-- Other:
2903.19.10.00 --- 1,1,1-Trichloroethane (methyl chloroform) kg 5 15
2903.19.90.00 --- Other kg 5 15
122
Section VI
Chapter 29
29.032
- Unsaturated chlorinated derivatives of acyclic

hydrocarbons :
2903.21.00.00 -- Vinyl chloride (chloroethylene) kg 5 15
2903.22.00.00 -- Trichloroethylene kg 5 15
2903.23.00.00 -- Tetrachloroethylene (perchloroethylene) kg 5 15
2903.29.00.00 -- Other kg 5 15
- Fluorinated, brominated or iodinated derivatives of
acyclic hydrocarbons :
2903.31.00.00 -- Ethylene dibromide (ISO) (1,2-dibromoethane) kg 5 15
-- Other:
2903.39.10.00 --- Bromomethane (methyl bromide) kg 5 15
2903.39.90.00 --- Other kg 5 15
- Halogenated derivatives of acyclic hydrocarbons
containing two or more different halogens :
2903.71.00.00 -- Chlorodifluoromethane kg 5 15
2903.72.00.00 -- Dichlorotrifluoroethanes kg 5 15
2903.73.00.00 -- Dichlorofluoroethanes kg 5 15
2903.74.00.00 -- Chlorodifluoroethanes kg 5 15
2903.75.00.00 -- Dichloropentafluoropropanes kg 5 15
2903.76.00.00 -- Bromochlorodifluoromethane, bromotrifluoromethane kg 5 15

and dibromotetrafluoroethanes
2903.77.00.00 -- Other, perhalogenated only with fluorine and chlorine kg 5 15
2903.78.00.00 -- Other perhalogenated derivatives kg 5 15
-- Other:
2903.79.10.00 --- Chlorotetrafluoroethanes kg 5 15
2903.79.20.00 --- Other derivates of methane, ethane or propane kg 5 15
halogenated only with fluorine and chlorine
2903.79.30.00 --- Derivatives of methane, ethane or propane kg 5 15
halogenated only with fluorine and bromine
2903.79.90.00 --- Other kg 5 15
- Halogenated derivatives of cyclanic, cyclenic or
cycloterpenic hydrocarbons :
2903.81.00.00 -- 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), kg 5 15
including lindane (ISO, INN)
2903.82.00.00 -- Aldrin (ISO), chlordane (ISO) and heptachlor (ISO) kg 5 15
2903.83.00.00 -- Mirex (ISO) kg 5 15
2903.89.00.00 -- Other kg 5 15
123
Section VI
Chapter 29
29.033/051
- Halogenated derivatives of aromatic hydrocarbons :
2903.91.00.00 -- Chlorobenzene, o-dichlorobenzene and p- kg 5 15

dichlorobenzene
2903.92.00.00 -- Hexachlorobenzene (ISO) and DDT (ISO) kg 5 15

(clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-
chlorophenyl)ethane)
2903.93.00.00 -- Pentachlorobenzene (ISO) kg 5 15
2903.94.00.00 -- Hexabromobiphenyls kg 5 15
2903.99.00.00 -- Other kg 5 15
29.04 Sulphonated, nitrated or nitrosated derivatives of

hydrocarbons, whether or not halogenated.
2904.10.00.00 - Derivatives containing only sulpho groups, their salts and kg 5 15
ethyl esters
2904.20.00.00 - Derivatives containing only nitro or only nitroso groups kg 5 15
- Perfluorooctane sulphuric acid, its salts and
perfluooctane sulphonyl fluoride
2904.31.00.00 -- Perfluorooctane sulphonic acid kg 5 15
2904.32.00.00 -- Ammonium perfluorooctane sulphonate kg 5 15
2904.33.00.00 -- Lithium perfluorooctane sulphonate kg 5 15
2904.34.00.00 -- Potassium perfluorooctane sulphonate kg 5 15
2904.35.00.00 -- Other salts of perfluorooctane sulphonic acid kg 5 15
2904.36.00.00 -- Perfluorooctane sulphonyl fluoride kg 5 15
- Other:
2904.91.00.00 -- Trichloronitromethane (chloropicrin) kg 5 15
2904.99.00.00 -- Other kg 5 15
II.- ALCOHOLS AND THEIR HALOGENATED,
DERIVATIVES
29.05 Acyclic alcohols and their halogenated, sulphonated,
nitrated or nitrosated derivatives.
- Saturated monohydric alcohols :
2905.11.00.00 -- Methanol (methyl alcohol) kg 5 15
2905.12.00.00 -- Propan-1-ol (propyl alcohol) and propan-2-ol kg 5 15
(isopropyl alcohol)
2905.13.00.00 -- Butan-1-ol (n-butyl alcohol) kg 5 15
2905.14.00.00 -- Other butanols kg 5 15
2905.16.00.00 -- Octanol (octyl alcohol) and isomers thereof kg 5 15
124
Section VI
Chapter 29
29.052/071

2905.17.00.00 -- Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl kg 5 15
alcohol) and octadecan-1-ol (stearyl alcohol)
2905.19.00.00 -- Other kg 5 15
- Unsaturated monohydric alcohols :
2905.22.00.00 -- Acyclic terpene alcohols kg 5 15
2905.29.00.00 -- Other kg 5 15
- Diols :
2905.31.00.00 -- Ethylene glycol (ethanediol) kg 5 15
2905.32.00.00 -- Propylene glycol (propane-1,2-diol) kg 5 15
2905.39.00.00 -- Other kg 5 15
- Other polyhydric alcohols :
2905.41.00.00 -- 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol kg 5 15
(trimethylolpropane)
2905.42.00.00 -- Pentaerythritol kg 5 15
2905.43.00.00 -- Mannitol kg 5 15
2905.44.00.00 -- D-glucitol (sorbitol) kg 5 15
2905.45.00.00 -- Glycerol kg 5 15
2905.49.00.00 -- Other kg 5 15
- Halogenated, sulphonated, nitrated or nitrosated
derivatives of acyclic alcohols :
2905.51.00.00 -- Ethchlorvynol (INN) kg 5 15
2905.59.00.00 -- Other kg 5 15
29.06 Cyclic alcohols and their halogenated, sulphonated,
- Cyclanic, cyclenic or cycloterpenic :
2906.11.00.00 -- Menthol kg 5 15
2906.12.00.00 -- Cyclohexanol, methylcyclohexanols and kg 5 15
dimethylcyclo-hexanols
2906.13.00.00 -- Sterols and inositols kg 5 15
2906.19.00.00 -- Other kg 5 15
- Aromatic :
2906.21.00.00 -- Benzyl alcohol kg 5 15
2906.29.00.00 -- Other kg 5 15
III.- PHENOLS, PHENOL-ALCOHOLS, AND THEIR
HALOGENATED, SULPHONATED, NITRATED
OR NITROSATED DERIVATIVES
29.07 Phenols; phenol-alcohols.
- Monophenols :
2907.11.00.00 -- Phenol (hydroxybenzene) and its salts kg 5 15
2907.12.00.00 -- Cresols and their salts kg 5 15
125
Section VI
Chapter 29
29.072/091
2907.13.00.00 -- Octylphenol, nonylphenol and their isomers; salts kg 5 15

thereof
2907.15.00.00 -- Naphthols and their salts kg 5 15
2907.19.00.00 -- Other kg 5 15
- Polyphenols; phenol-alcohols :
2907.21.00.00 -- Resorcinol and its salts kg 5 15
2907.22.00.00 -- Hydroquinone (quinol) and its salts kg 5 15
2907.23.00.00 -- 4,4'-Isopropylidenediphenol (bisphenol A, kg 5 15
diphenylolpropane) and its salts
2907.29.00.00 -- Other kg 5 15
29.08 Halogenated, sulphonated, nitrated or nitrosated
derivatives of phenols or phenol-alcohols.
- Derivatives containing only halogen substituents and
their salts :
2908.11.00.00 -- Pentachlorophenol (ISO) kg 5 15
2908.19.00.00 -- Other kg 5 15
- Other :
2908.91.00.00 -- Dinoseb (ISO) and its salts kg 5 15
2908.92.00.00 -- 4,6-Dinitro-o-cresol (DNOC (ISO)) and its salts kg 5 15
2908.99.00.00 -- Other kg 5 15
IV.- ETHERS, ALCOHOL PEROXIDES, ETHER

PEROXIDES, KETONE PEROXIDES, EPOXIDES
WITH A THREE-MEMBERED RING, ACETALS
AND HEMIACETALS, AND THEIR
HALOGENATED, SULPHONATED, NITRATED
OR NITROSATED DERIVATIVES
29.09 Ethers, ether-alcohols, ether-phenols, ether-alcohol-
phenols, alcohol peroxides, ether peroxides, ketone
peroxides (whether or not chemically defined), and
their halogenated, sulphonated, nitrated or nitrosated
derivatives.
- Acyclic ethers and their halogenated, sulphonated,
nitrated or nitrosated derivatives :
2909.11.00.00 -- Diethyl ether kg 5 15
2909.19.00.00 -- Other kg 5 15
2909.20.00.00 - Cyclanic, cyclenic or cycloterpenic ethers and their kg 5 15
halogenated, sulphonated, nitrated or nitrosated
derivatives
2909.30.00.00 - Aromatic ethers and their halogenated, sulphonated, kg 5 15
nitrated or nitrosated derivatives
- Ether-alcohols and their halogenated, sulphonated,
nitrated or nitrosated derivatives :
2909.41.00.00 -- 2,2'-Oxydiethanol (diethylene glycol, digol) kg 5 15
126
Section VI
Chapter 29
29.092/12
2909.43.00.00 -- Monobutyl ethers of ethylene glycol or of diethylene kg 5 15

glycol
2909.44.00.00 -- Other monoalkylethers of ethylene glycol or of kg 5 15
diethylene glycol
2909.49.00.00 -- Other kg 5 15
2909.50.00.00 - Ether-phenols, ether-alcohol-phenols and their kg 5 15
derivatives
2909.60.00.00 - Alcohol peroxides, ether peroxides, ketone peroxides and kg 5 15
derivatives
29.10 Epoxides, epoxyalcohols, epoxyphenols and
epoxyethers, with a three-membered ring, and their
derivatives.
2910.10.00.00 - Oxirane (ethylene oxide) kg 5 15
2910.20.00.00 - Methyloxirane (propylene oxide) kg 5 15
2910.30.00.00 - 1-Chloro-2,3-epoxypropane (epichlorohydrin) kg 5 15
2910.40.00.00 - Dieldrin (ISO, INN) kg 5 15
2910.50.00.00 - Endrin (ISO) kg 5 15
2910.90.00.00 - Other kg 5 15
29.11 2911.00.00.00 Acetals and hemiacetals, whether or not with other kg 5 15

oxygen function, and their halogenated, sulphonated,
V.- ALDEHYDE-FUNCTION COMPOUNDS

29.12 Aldehydes, whether or not with other oxygen function;
cyclic polymers of aldehydes; paraformaldehyde.
- Acyclic aldehydes without other oxygen function :
2912.11.00.00 -- Methanal (formaldehyde) kg 5 15
2912.12.00.00 -- Ethanal (acetaldehyde) kg 5 15
2912.19.00.00 -- Other kg 5 15
- Cyclic aldehydes without other oxygen function :
2912.21.00.00 -- Benzaldehyde kg 5 15
2912.29.00.00 -- Other kg 5 15
- Aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols
and aldehydes with other oxygen function :
2912.41.00.00 -- Vanillin (4-hydroxy-3-methoxybenzaldehyde) kg 5 15
2912.42.00.00 -- Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde) kg 5 15
2912.49.00.00 -- Other kg 5 15
2912.50.00.00 - Cyclic polymers of aldehydes kg 5 15
2912.60.00.00 - Paraformaldehyde kg 5 15
127
Section VI
Chapter 29
29.13/14
29.13 2913.00.00.00 Halogenated, sulphonated, nitrated or nitrosated kg 5 15

derivatives of products of heading 29.12.
VI.- KETONE-FUNCTION COMPOUNDS AND
QUINONE-FUNCTION COMPOUNDS
29.14 Ketones and quinones, whether or not with other

oxygen function, and their halogenated, sulphonated,
- Acyclic ketones without other oxygen function :
2914.11.00.00 -- Acetone kg 5 15
2914.12.00.00 -- Butanone (methyl ethyl ketone) kg 5 15
2914.13.00.00 -- 4-Methylpentan-2-one (methyl isobutyl ketone) kg 5 15
2914.19.00.00 -- Other kg 5 15
- Cyclanic, cyclenic or cycloterpenic ketones without other
oxygen function :
2914.22.00.00 -- Cyclohexanone and methylcyclohexanones kg 5 15
2914.23.00.00 -- Ionones and methylionones kg 5 15
-- Other:
2914.29.10.00 --- Camphor kg 5 15
2914.29.90.00 --- Other kg 5 15
- Aromatic ketones without other oxygen function :

2914.31.00.00 -- Phenylacetone (phenylpropan-2-one) kg 5 15
2914.39.00.00 -- Other kg 5 15
2914.40.00.00 - Ketone-alcohols and ketone-aldehydes kg 5 15
2914.50.00.00 - Ketone-phenols and ketones with other oxygen function kg 5 15
- Quinones :
2914.61.00.00 -- Anthraquinone kg 5 15
2914.62.00.00 -- Coenzyme Q10 (ubidecarenone (INN)) kg 5 15
2914.69.00.00 -- Other kg 5 15
- Halogenated, sulphonated, nitrated or nitrosated

derivatives:
2914.71.00.00 -- Chlordecone (ISO) kg 5 15
2914.79.00.00 -- Other kg 5 15
128
Section VI
Chapter 29
29.15/161
VII.- CARBOXYLIC ACIDS AND THEIR

ANHYDRIDES, HALIDES, PEROXIDES AND
PEROXYACIDS AND THEIR HALOGENATED,
DERIVATIVES
29.15 Saturated acyclic monocarboxylic acids and their

anhydrides, halides, peroxides and peroxyacids; their
derivatives.
- Formic acid, its salts and esters :
2915.11.00.00 -- Formic acid kg 5 15
2915.12.00.00 -- Salts of formic acid kg 5 15
2915.13.00.00 -- Esters of formic acid kg 5 15
- Acetic acid and its salts; acetic anhydride :
2915.21.00.00 -- Acetic acid kg 5 15
2915.24.00.00 -- Acetic anhydride kg 5 15
2915.29.00.00 -- Other kg 5 15
- Esters of acetic acid :
2915.31.00.00 -- Ethyl acetate kg 5 15

2915.32.00.00 -- Vinyl acetate kg 5 15
2915.33.00.00 -- n-Butyl acetate kg 5 15
2915.36.00.00 -- Dinoseb (ISO) acetate kg 5 15
2915.39.00.00 -- Other kg 5 15
2915.40.00.00 - Mono-, di- or trichloroacetic acids, their salts and esters kg 5 15
2915.50.00.00 - Propionic acid, its salts and esters kg 5 15
2915.60.00.00 - Butanoic acids, pentanoic acids, their salts and esters kg 5 15
2915.70.00.00 - Palmitic acid, stearic acid, their salts and esters kg 5 15
2915.90.00.00 - Other kg 5 15
29.16 Unsaturated acyclic monocarboxylic acids, cyclic
monocarboxylic acids, their anhydrides, halides,
peroxides and peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated derivatives.
- Unsaturated acyclic monocarboxylic acids, their
anhydrides, halides, peroxides, peroxyacids and their
derivatives :
2916.11.00.00 -- Acrylic acid and its salts kg 5 15
2916.12.00.00 -- Esters of acrylic acid kg 5 15
2916.13.00.00 -- Methacrylic acid and its salts kg 5 15
2916.14.00.00 -- Esters of methacrylic acid kg 5 15
2916.15.00.00 -- Oleic, linoleic or linolenic acids, their salts and esters kg 5 15
2916.16.00.00 -- Binapacryl (ISO) kg 5 15
129
Section VI
Chapter 29
29.162/181
2916.19.00.00 -- Other kg 5 15
2916.20.00.00 - Cyclanic, cyclenic or cycloterpenic monocarboxylic kg 5 15
acids, their anhydrides, halides, peroxides, peroxyacids
and their derivatives
- Aromatic monocarboxylic acids, their anhydrides,
halides, peroxides, peroxyacids and their derivatives :
2916.31.00.00 -- Benzoic acid, its salts and esters kg 5 15
2916.32.00.00 -- Benzoyl peroxide and benzoyl chloride kg 5 15
2916.34.00.00 -- Phenylacetic acid and its salts kg 5 15
2916.39.00.00 -- Other kg 5 15
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 :
2917.11.00.00 -- Oxalic acid, its salts and esters kg 5 15
2917.12.00.00 -- Adipic acid, its salts and esters kg 5 15
2917.13.00.00 -- Azelaic acid, sebacic acid, their salts and esters kg 5 15
2917.14.00.00 -- Maleic anhydride kg 5 15
2917.19.00.00 -- Other kg 5 15
2917.20.00.00 - Cyclanic, cyclenic or cycloterpenic polycarboxylic kg 5 15
acids, their anhydrides, halides, peroxides, peroxyacids
and their derivatives
- Aromatic polycarboxylic acids, their anhydrides, halides,
peroxides, peroxyacids and their derivatives :
2917.32.00.00 -- Dioctyl orthophthalates kg 5 15
2917.33.00.00 -- Dinonyl or didecyl orthophthalates kg 5 15
2917.34.00.00 -- Other esters of orthophthalic acid kg 5 15
2917.35.00.00 -- Phthalic anhydride kg 5 15
2917.36.00.00 -- Terephthalic acid and its salts kg 5 15
2917.37.00.00 -- Dimethyl terephthalate kg 5 15
2917.39.00.00 -- Other kg 5 15
29.18 Carboxylic acids with additional oxygen function and
their anhydrides, halides, peroxides and peroxyacids;
derivatives.
- Carboxylic acids with alcohol function but without other
oxygen function, their anhydrides, halides, peroxides,
peroxyacids and their derivatives :
130
Section VI
Chapter 29
29.182/191
2918.11.00.00 -- Lactic acid, its salts and esters kg 5 15
2918.12.00.00 -- Tartaric acid kg 5 15
2918.13.00.00 -- Salts and esters of tartaric acid kg 5 15
2918.14.00.00 -- Citric acid kg 5 15
2918.15.00.00 -- Salts and esters of citric acid kg 5 15
2918.16.00.00 -- Gluconic acid, its salts and esters kg 5 15
2918.17.00.00 -- 2,2-Diphenyl-2-hydroxyacetic acid (benzilic acid) kg 5 15
2918.18.00.00 -- Chlorobenzilate (ISO) kg 5 15
2918.19.00.00 -- Other kg 5 15
- Carboxylic acids with phenol function but without other

oxygen function, their anhydrides, halides, peroxides,
peroxyacids and their derivatives :
2918.21.00.00 -- Salicylic acid and its salts kg 5 15

2918.22.00.00 -- O-Acetylsalicylic acid, its salts and esters kg 5 15
2918.23.00.00 -- Other esters of salicylic acid and their salts kg 5 15
2918.29.00.00 -- Other kg 5 15
2918.30.00.00 - Carboxylic acids with aldehyde or ketone function but kg 5 15
without other oxygen function, their anhydrides,
halides, peroxides, peroxyacids and their derivatives
- Other :
2918.91.00.00 -- 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its kg 5 15

salts and esters
2918.99.00.00 -- Other kg 5 15
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,
131
Section VI
Chapter 29
29.192/211
2919.10.00.00 - Tris(2,3-dibromopropyl) phosphate kg 5 15

2919.90.00.00 - Other kg 5 15
29.20 Esters of other inorganic acids of non-metals
(excluding esters of hydrogen halides) and their salts;
derivatives.
- Thiophosphoric esters (phosphorothioates) and their
salts; their halogenated, sulphonated, nitrated or
nitrosated derivatives :
2920.11.00.00 -- Parathion (ISO) and parathion-methyl (ISO) (methyl- kg 5 15
parathion)
2920.19.00.00 -- Other kg 5 15
- Phosphite esters and their salts; their halogenated,
sulphonated, nitrated or nitrosated derivatives:
2920.21.00.00 -- Dimethyl phosphite kg 5 15
2920.22.00.00 -- Diethyl Phosphite kg 5 15
2920.23.00.00 -- Trimethyl phosphite kg 5 15
2920.24.00.00 -- Triethyl phosphite kg 5 15
2920.29.00.00 -- Other kg 5 15
2920.30.00.00 - Endosulfan (ISO) kg 5 15
2920.90.00.00 - Other kg 5 15
IX.- NITROGEN-FUNCTION COMPOUNDS
29.21 Amine-function compounds.
- Acyclic monoamines and their derivatives; salts thereof :
2921.11.00.00 -- Methylamine, di- or trimethylamine and their salts kg 5 15
2921.12.00.00 -- 2-(N,N-Dimethylamino)ethylchloride hydrochloride kg 5 15
2921.13.00.00 -- 2-(N,N-Diethylamino)ethylchloride hydrochloride kg 5 15
2921.14.00.00 -- 2-(N,N-Diisopropylamino)ethylchloride hydrochloride kg 5 15
132
Section VI
Chapter 29
29.212
2921.19.00.00 -- Other kg 5 15
- Acyclic polyamines and their derivatives; salts thereof :
2921.21.00.00 -- Ethylenediamine and its salts kg 5 15
2921.22.00.00 -- Hexamethylenediamine and its salts kg 5 15
2921.29.00.00 -- Other kg 5 15
2921.30.00.00 - Cyclanic, cyclenic or cycloterpenic mono- or kg 5 15
polyamines, and their derivatives; salts thereof
- Aromatic monoamines and their derivatives; salts
thereof :
2921.41.00.00 -- Aniline and its salts kg 5 15
2921.42.00.00 -- Aniline derivatives and their salts kg 5 15

2921.43.00.00 -- Toluidines and their derivatives; salts thereof kg 5 15
2921.44.00.00 -- Diphenylamine and its derivatives; salts thereof kg 5 15
2921.45.00.00 -- 1-Naphthylamine (alpha-naphthylamine), 2- kg 5 15
naphthylamine (beta-naphthylamine) and their
derivatives; salts thereof
2921.46.00.00 -- Amfetamine (INN), benzfetamine (INN), kg 5 15
dexamfetamine (INN), etilamfetamine (INN),
fencamfamin (INN), lefetamine (INN),
levamfetamine (INN), mefenorex (INN) and
phentermine (INN); salts thereof
2921.49.00.00 -- Other kg 5 15
133
Section VI
Chapter 29
29.213/22
- Aromatic polyamines and their derivatives; salts

thereof :
2921.51.00.00 -- o-, m-, p-Phenylenediamine, diaminotoluenes, and kg 5 15
their derivatives; salts thereof
2921.59.00.00 -- Other kg 5 15
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 :
2922.11.00.00 -- Monoethanolamine and its salts kg 5 15
2922.12.00.00 -- Diethanolamine and its salts kg 5 15
2922.14.00.00 -- Dextropropoxyphene (INN) and its salts kg 5 15
2922.15.00.00 -- Triethanolamine kg 5 15
2922.16.00.00 -- Diethanolammonium perfluorooctane sulphonate kg 5 15
2922.17.00.00 -- Methyldiethanolamine and ethyldiethanolamine kg 5 15
2922.18.00.00 -- 2-(N,N-Diisopropylamino)ethanol kg 5 15
2922.19.00.00 -- Other kg 5 15
- Amino-naphthols and other amino-phenols, other
than those containing more than one kind of oxygen
function, their ethers and esters; salts thereof :
2922.21.00.00 -- Aminohydroxynaphthalenesulphonic acids and kg 5 15
their salts
2922.29.00.00 -- Other kg 5 15
- Amino-aldehydes, amino-ketones and amino-
quinones, other than those containing more than one
kind of oxygen function; salts thereof :
2922.31.00.00 -- Amfepramone (INN), methadone (INN) and kg 5 15
normethadone (INN); salts thereof
2922.39.00.00 -- Other kg 5 15
- Amino-acids, other than those containing more than
one kind of oxygen function, and their esters; salts
thereof :
2922.41.00.00 -- Lysine and its esters; salts thereof kg 5 15
-- Glutamic acid and its salts:
2922.42.10.00 --- Chemically refined monosodium glutamate kg 10 15
powder or granules put up in packing for retail sale
( for example A-one)
2922.42.90.00 --- Other kg 5 15
2922.43.00.00 -- Anthranilic acid and its salts kg 5 15
2922.44.00.00 -- Tilidine (INN) and its salts kg 5 15
2922.49.00.00 -- Other kg 5 15
2922.50.00.00 - Amino-alcohol-phenols, amino-acid-phenols and kg 5 15
other amino-compounds with oxygen function
134
Section VI
Chapter 29
29.23/26
29.23 Quaternary ammonium salts and hydroxides;

lecithins and other phosphoaminolipids, whether
or not chemically defined.
2923.10.00.00 - Choline and its salts kg 5 15
2923.20.00.00 - Lecithins and other phosphoaminolipids kg 5 15
2923.30.00.00 - Tetraethylammonium perfluorooctane sulphonate kg 5 15
2923.40.00.00 - Didecyldimethylammonium perfluorooctane kg 5 15
sulphonate
2923.90.00.00 - Other kg 5 15
29.24 Carboxyamide-function compounds; amide-
function compounds of carbonic acid.
- Acyclic amides (including acyclic carbamates) and
their derivatives; salts thereof :
2924.11.00.00 -- Meprobamate (INN) kg 5 15
2924.12.00.00 -- Fluoroacetamide (ISO), monocrotophos (ISO) and kg 5 15
phosphamidon (ISO)
2924.19.00.00 -- Other kg 5 15
- Cyclic amides (including cyclic carbamates) and their
derivatives; salts thereof :
2924.21.00.00 -- Ureines and their derivatives; salts thereof kg 5 15
2924.23.00.00 -- 2-Acetamidobenzoic acid (N-acetylanthranilic kg 5 15
acid) and its salts
2924.24.00.00 -- Ethinamate (INN) kg 5 15
2924.25.00.00 -- Alachlor (ISO) kg 5 15
2924.29.00.00 -- Other kg 5 15
29.25 Carboxyimide-function compounds (including
saccharin and its salts) and imine-function
compounds.
- Imides and their derivatives; salts thereof :
2925.11.00.00 -- Saccharin and its salts kg 5 15
2925.12.00.00 -- Glutethimide (INN) kg 5 15
2925.19.00.00 -- Other kg 5 15
- Imines and their derivatives; salts thereof :
2925.21.00.00 -- Chlordimeform (ISO) kg 5 15
2925.29.00.00 -- Other kg 5 15
29.26 Nitrile-function compounds.
2926.10.00.00 - Acrylonitrile kg 5 15
2926.20.00.00 - 1-Cyanoguanidine (dicyandiamide) kg 5 15
2926.30.00.00 - Fenproporex (INN) and its salts; methadone (INN) kg 5 15
intermediate (4-cyano-2-dimethylamino-4,4-
diphenylbutane)
2926.40.00.00 - alpha-Phenylacetoacetonitrile kg 5 15
2926.90.00.00 - Other kg 5 15
135
Section VI
Chapter 29
29.27/31
29.27 2927.00.00.00 Diazo-, azo- or azoxy-compounds. kg 5 15
29.28 2928.00.00.00 Organic derivatives of hydrazine or of kg 5 15

hydroxylamine.
29.29 Compounds with other nitrogen function.

2929.10.00.00 - Isocyanates kg 5 15
2929.90.00.00 - Other kg 5 15
X.- ORGANO-INORGANIC COMPOUNDS,
HETEROCYCLIC COMPOUNDS, NUCLEIC
ACIDS AND THEIR SALTS, AND
SULPHONAMIDES
29.30 Organo-sulphur compounds.
2930.20.00.00 - Thiocarbamates and dithiocarbamates kg 5 15
2930.30.00.00 - Thiuram mono-, di- or tetrasulphides kg 5 15
2930.40.00.00 - Methionine kg 5 15
2930.60.00.00 - 2-(N,N-Diethylamino)ethanethiol kg 5 15
2930.70.00.00 - Bis(2-hydroxyethyl)sulphide (thiodiglycol (INN)) kg 5 15
2930.80.00.00 - Aldicarb (ISO), captafol (ISO) and methamidophos kg 5 15
(ISO)
2930.90.00.00 - Other kg 5 15
29.31 Other organo-inorganic compounds.

2931.10.00.00 - Tetramethyl lead and tetraethyl lead kg 5 15
2931.20.00.00 - Tributyltin compounds kg 5 15
Other organo-phosphorous derivatives:
2931.31.00.00 -- Dimethyl methylphosphonate kg 5 15
2931.32.00.00 -- Dimethyl propylphosphonate kg 5 15
2931.33.00.00 -- Diethyl ethylphosphonate kg 5 15
2931.34.00.00 -- Sodium 3-(trihydroxysilyl)propyl kg 5 15
methylphosphonate
2931.35.00.00 -- 2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane kg 5 15
2,4,6-trioxide
2931.36.00.00 -- (5-Ethyl-2-methyl-2-oxido-1,3,2- kg 5 15
dioxaphosphinan-5-yl)methyl methylphosphonate
2931.37.00.00 -- Bis(5-Ethyl-2-methyl-2-oxido-1,3,2- kg 5 15
dioxaphosphinan-5-yl)methyl methylphosphonate
2931.38.00.00 -- Salt of methylphosphonic acid and kg 5 15
(aminoiminomethyl)urea (1 : 1)
2931.39.00.00 -- Other kg 5 15
2931.90.00.00 - Other kg 5 15
136
Section VI
Chapter 29
29.32/331
29.32 Heterocyclic compounds with oxygen hetero-

atom(s) only.
- Compounds containing an unfused furan ring
(whether or not hydrogenated) in the structure :
2932.11.00.00 -- Tetrahydrofuran kg 5 15
2932.12.00.00 -- 2-Furaldehyde (furfuraldehyde) kg 5 15
2932.13.00.00 -- Furfuryl alcohol and tetrahydrofurfuryl alcohol kg 5 15
2932.14.00.00 -- Sucralose kg 5 15
2932.19.00.00 -- Other kg 5 15
2932.20.00.00 - Lactones kg 5 15
- Other :
2932.91.00.00 -- Isosafrole kg 5 15
2932.92.00.00 -- 1-(1,3-Benzodioxol-5-yl)propan-2-one kg 5 15
2932.93.00.00 -- Piperonal kg 5 15
2932.94.00.00 -- Safrole kg 5 15
2932.95.00.00 -- Tetrahydrocannabinols (all isomers) kg 5 15
2932.99.00.00 -- Other kg 5 15
29.33 Heterocyclic compounds with nitrogen hetero-
atom(s) only.
- Compounds containing an unfused pyrazole ring
2933.11.00.00 -- Phenazone (antipyrin) and its derivatives kg 5 15
2933.19.00.00 -- Other kg 5 15
- Compounds containing an unfused imidazole ring
2933.21.00.00 -- Hydantoin and its derivatives kg 5 15
2933.29.00.00 -- Other kg 5 15
- Compounds containing an unfused pyridine ring
2933.31.00.00 -- Pyridine and its salts kg 5 15

2933.32.00.00 -- Piperidine and its salts kg 5 15
2933.33.00.00 -- Alfentanil (INN), anileridine (INN), bezitramide kg 5 15
(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
2933.39.00.00 -- Other kg 5 15
- Compounds containing in the structure a quinoline or
isoquinoline ring-system (whether or not
hydrogenated), not further fused :
137
Section VI
Chapter 29
29.332/341

2933.41.00.00 -- Levorphanol (INN) and its salts kg 5 15
2933.49.00.00 -- Other kg 5 15
- Compounds containing a pyrimidine ring (whether or
not hydrogenated) or piperazine ring in the
structure :
2933.52.00.00 -- Malonylurea (barbituric acid) and its salts kg 5 15
2933.53.00.00 -- Allobarbital (INN), amobarbital (INN), barbital kg 5 15
(INN), butalbital (INN), butobarbital,
cyclobarbital (INN), methylphenobarbital (INN),
pentobarbital (INN), phenobarbital (INN),
secbutabarbital (INN), secobarbital (INN) and
vinylbital (INN); salts thereof
2933.54.00.00 -- Other derivatives of malonylurea (barbituric acid); kg 5 15
salts thereof
2933.55.00.00 -- Loprazolam (INN), mecloqualone (INN), kg 5 15
methaqualone (INN) and zipeprol (INN); salts
thereof
2933.59.00.00 -- Other kg 5 15
- Compounds containing an unfused triazine ring
2933.61.00.00 -- Melamine kg 5 15
2933.69.00.00 -- Other kg 5 15
- Lactams :
2933.71.00.00 -- 6-Hexanelactam (epsilon-caprolactam) kg 5 15
2933.72.00.00 -- Clobazam (INN) and methyprylon (INN) kg 5 15
2933.79.00.00 -- Other lactams kg 5 15
- Other :
2933.91.00.00 -- Alprazolam (INN), camazepam (INN), kg 5 15
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
2933.92.00.00 -- Azinphos-methyl (ISO) kg 5 15
2933.99.00.00 -- Other kg 5 15
29.34 Nucleic acids and their salts, whether or not
chemically defined; other heterocyclic
compounds.
2934.10.00.00 - Compounds containing an unfused thiazole ring kg 5 15
(whether or not hydrogenated) in the structure
2934.20.00.00 - Compounds containing in the structure a kg 5 15
benzothiazole ring-system (whether or not
hydrogenated), not further fused
2934.30.00.00 - Compounds containing in the structure a kg 5 15
phenothiazine ring-system (whether or not
hydrogenated), not further fused
138
Section VI
Chapter 29
29.342/371

- Other :
2934.91.00.00 -- Aminorex (INN), brotizolam (INN), clotiazepam kg 5 15
(INN), cloxazolam (INN), dextromoramide (INN),
haloxazolam (INN), ketazolam (INN), mesocarb
(INN), oxazolam (INN), pemoline (INN),
phendimetrazine (INN), phenmetrazine (INN) and
sufentanil (INN); salts thereof
2934.99.00.00 -- Other kg 5 15
29.35 Sulphonamides.
2935.10.00.00 - N-Methylperfluorooctane sulphonamide kg 5 15
2935.20.00.00 - N-Ethylperfluorooctane sulphonamide kg 5 15
2935.30.00.00 - N-Ethyl-N-(2hydroxyethyl) perfluorooctane kg 5 15
sulphonamide
2935.40.00.00 - N-(2-Hydroxyethyl)- N-methylperfluorooctane kg 5 15
sulphonamide
2935.50.00.00 - Other perfluorooctane sulphonamides kg 5 15
2935.90.00.00 - Other kg 5 15
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 :
2936.21.00.00 -- Vitamins A and their derivatives kg 5 15
2936.22.00.00 -- Vitamin B1 and its derivatives kg 5 15
2936.24.00.00 -- D- or DL-Pantothenic acid (Vitamin B3 or Vitamin kg 5 15
B5) and its derivatives
2936.27.00.00 -- Vitamin C and its derivatives kg 5 15
2936.28.00.00 -- Vitamin E and its derivatives kg 5 15
2936.29.00.00 -- Other vitamins and their derivatives kg 5 15
2936.90.00.00 - Other, including natural concentrates kg 5 15
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 :
2937.11.00.00 -- Somatotropin, its derivatives and structural kg 5 15
analogues
139
Section VI
Chapter 29
29.372/391
2937.12.00.00 -- Insulin and its salts kg 5 15

2937.19.00.00 -- Other kg 5 15
- Steroidal hormones, their derivatives and structural
analogues :
2937.21.00.00 -- Cortisone, hydrocortisone, prednisone kg 5 15
(dehydrocortisone) and prednisolone
(dehydrohydrocortisone)
2937.22.00.00 -- Halogenated derivatives of corticosteroidal kg 5 15
hormones
2937.23.00.00 -- Oestrogens and progestogens kg 5 15
2937.29.00.00 -- Other kg 5 15
2937.50.00.00 - Prostaglandins, thromboxanes and leukotrienes, their kg 5 15
derivatives and structural analogues
2937.90.00.00 - Other kg 5 15
XII.- GLYCOSIDES AND ALKALOIDS,

NATURAL OR REPRODUCED BY SYNTHESIS,
AND THEIR SALTS, ETHERS, ESTERS AND
OTHER DERIVATIVES
29.38 Glycosides, natural or reproduced by synthesis,
and their salts, ethers, esters and other derivatives.
2938.10.00.00 -Rutoside (rutin) and its derivatives kg 5 15
2938.90.00.00 -Other kg 5 15
29.39 Alkaloids, natural or reproduced by synthesis, and

their salts, ethers, esters and other derivatives.
-Alkaloids of opium and their derivatives; salts
thereof :
2939.11.00.00 -- Concentrates of poppy straw; buprenorphine kg 5 15
(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
2939.19.00.00 -- Other kg 5 15
2939.20.00.00 - Alkaloids of cinchona and their derivatives; salts kg 5 15
thereof
2939.30.00.00 - Caffeine and its salts kg 5 15
- Ephedrines and their salts :
2939.41.00.00 -- Ephedrine and its salts kg 5 15
2939.42.00.00 -- Pseudoephedrine (INN) and its salts kg 5 15
2939.43.00.00 -- Cathine (INN) and its salts kg 5 15
2939.44.00.00 -- Norephedrine and its salts kg 5 15
2939.49.00.00 -- Other kg 5 15
140
Section VI
Chapter 29
29.392/42
- Theophylline and aminophylline (theophylline-

ethylenediamine) and their derivatives; salts
thereof :
2939.51.00.00 -- Fenetylline (INN) and its salts kg 5 15
2939.59.00.00 -- Other kg 5 15
- Alkaloids of rye ergot and their derivatives; salts

thereof :
2939.61.00.00 -- Ergometrine (INN) and its salts kg 5 15

2939.62.00.00 -- Ergotamine (INN) and its salts kg 5 15
2939.63.00.00 -- Lysergic acid and its salts kg 5 15
2939.69.00.00 -- Other kg 5 15
- Other, of vegetal origin :
2939.71.00.00 -- Cocaine, ecgonine, levometamfetamine, kg 5 15
metamfetamine (INN), metamfetamine racemate;
salts, esters and other derivatives thereof
2939.79.00.00 -- Other kg 5 15
2939.80.00.00 - Other kg 5 15
XIII.- OTHER ORGANIC COMPOUNDS
29.40 2940.00.00.00 Sugars, chemically pure, other than sucrose, kg 5 15

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.
29.41 Antibiotics.
2941.10.00.00 -Penicillins and their derivatives with a penicillanic kg 5 15
acid structure; salts thereof
2941.20.00.00 - Streptomycins and their derivatives; salts thereof kg 5 15
2941.30.00.00 - Tetracyclines and their derivatives; salts thereof kg 5 15
2941.40.00.00 - Chloramphenicol and its derivatives; salts thereof kg 5 15
2941.50.00.00 - Erythromycin and its derivatives; salts thereof kg 5 15
2941.90.00.00 - Other kg 5 15
29.42 2942.00.00.00 Other organic compounds. kg 5 15

_________________
141
Section VI
Chapter 30
Notes
Chapter 30
Pharmaceutical products
Notes.
(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters),
other than nutritional preparations for intravenous administration (Section IV);
(b) Preparations, such as tablets, chewing gum or patches (transdermal systems), intended to assist smokers to stop smoking
(heading 21.06 or 38.24);
(c) Plasters specially calcined or finely ground for use in dentistry (heading 25.20);
(d) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 33.01);
(e) Preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties;
(f) Soap or other products of heading 34.01 containing added medicaments;
(g) Preparations with a basis of plaster for use in dentistry (heading 34.07); or
(h) Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02).
2.- For the purposes of heading 30.02, the expression “immunological products” applies to peptides and proteins (other than
goods of heading 29.37) which are directly involved in the regulation of immunological processes, such as monoclonal
antibodies (MAB), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons
(IFN), chemokines and certain tumor necrosis factors (TNF), growth factors (GF), hematopoietins and colony stimulating
factors (CSF).
3.- For the purposes of headings 30.03 and 30.04 and of Note 4 (d) to this Chapter, the following are to be treated :
(a) As unmixed products :
(1) Unmixed products dissolved in water;
(2) All goods of Chapter 28 or 29; and
(3) Simple vegetable extracts of heading 13.02, merely standardised or dissolved in any solvent;
(b) As products which have been mixed :
(1) Colloidal solutions and suspensions (other than colloidal sulphur);
(2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and
(3) Salts and concentrates obtained by evaporating natural mineral waters.
4.- Heading 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the
Nomenclature :
(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;
142
Section VI
Chapter 30
30.01/021
(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.
Subheading Notes.
1.- For the purposes of subheadings 3002.13 and 3002.14, the following are to be treated:
(a) As unmixed products, pure products, whether or not containing impurities;
(b) As products which have been mixed:
(1) The products mentioned in (a) above dissolved in water or in other solvents;
(2) The products mentioned on (a) and (b) above with an added stabilizer necessary for their preservation or transport; and
(3) The products mentioned in (a), (b) (1) and (b) (2) above with any other additive.
2.- Subheadings 3003.60 and 3004.60 cover medicaments containing artemisinin (INN) for oral ingestion combined with other
pharmaceutical active ingredients, or containing any of the following principles, whether or not combined with other
pharmaceutical active ingredients :amodiaquine (INN); artelinic acid or its salts; artenimol (INN): artemotil (INN);
artemether (INN); artesunate (INN); chloroquine (INN); dihydroarteminisin (INN); lumefantrine (INN); mefloquine (INN);
piperaquine (INN); pyrimethamine (INN) or sulfadoxine (INN).
_________________
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.
3001.20.00.00 - Extracts of glands or other organs or of their secretions kg 0 15
3001.90.00.00 - Other kg 0 15
30.02 Human blood; animal blood prepared for therapeutic,

prophylactic or diagnostic uses; antisera, other blood
fractions and immunological products, whether or not
modified or obtained by means of biotechnological
processes; vaccines, toxins, cultures of micro-
organisms (excluding yeasts) and similar products.
- Antisera, other blood fractions and immunological
products, whether or not modified or obtained by means
of biotechnological processes :
3002.11.00.00 -- Malaria diagnostic kits kg 0 15
3002.12.00.00 -- Antisera and other blood fractions kg 0 15
3002.13.00.00 -- Immunological products, unmixed, not put up in kg 0 15
measured doses or in forms or packings for retail sale
3002.14.00.00 -- Immunological products, mixed, not put up in kg 0 15
measured doses or in forms or packings for retail sale
143
Section VI
Chapter 30
30.022/041
3002.15.00.00 -- Immunological products, put up in measured doses or in kg 0 15

forms or packings for retail sale
3002.19.00.00 -- Other kg 0 15
3002.20.00.00 -Vaccines for human medicine kg 0 15
3002.30.00.00 - Vaccines for veterinary medicine kg 0 0
- Other:
3002.90.10.00 -- Ferments kg 0 15
3002.90.90.00 -- Other kg 0 15
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.
3003.10.00.00 - Containing penicillins or derivatives thereof, with a kg 0 15
penicillanic acid structure, or streptomycins or their
derivatives
3003.20.00.00 - Other, containing antibiotics kg 0 15
- Other, containing hormones or other products of
heading 29.37 :
3003.31.00.00 -- Containing insulin kg 0 15
3003.39.00.00 -- Other kg 0 15
- Other containing alkaloids or derivatives thereof :
3003.41.00.00 -- Containing ephedrine or its salts kg 0 15
3003.42.00.00 -- Containing pseudoephedrine (INN) or its salts kg 0 15
3003.43.00.00 -- Containing norephedrine or its salts kg 0 15
3003.49.00.00 -- Other kg 0 15
3003.60.00.00 - Other, containing antimalarial active principles described kg 0 15
in Subheading Note 2 to this chapter
3003.90.00.00 - Other kg 0 15
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.
3004.10.00.00 - Containing penicillins or derivatives thereof, with a kg 0 15
penicillanic acid structure, or streptomycins or their
derivatives
3004.20.00.00 - Other, containing antibiotics kg 0 15
- Other, containing hormones or other products of
heading 29.37:
3004.31.00.00 -- Containing insulin kg 0 15
3004.32.00.00 -- Containing corticosteroid hormones, their derivatives or kg 0 15
structural analogues
3004.39.00.00 -- Other kg 0 15
144
Section VI
Chapter 30
30.042/06
-Other, containing alkaloids or derivatives thereof :

3004.41.00.00 -- Containing ephedrine or its salts kg 0 15
3004.42.00.00 -- Containing pseudoephedrine (INN) or its salts kg 0 15
3004.43.00.00 -- Containing norephedrine or its salts kg 0 15
3004.49.00.00 -- Other kg 0 15
3004.50.00.00 - Other, containing vitamins or other products of kg 0 15
heading 29.36
3004.60.00.00 - Other, containing antimalarial active principles described kg 0 15
in Subheading Note 2 to this chapter
- Other :
3004.90.20.00 -- Oral Rehydration Salt (ORS) kg 0 15
3004.90.90.00 -- Other kg 0 15
30.05 Wadding, gauze, bandages and similar articles (for
example, dressings, adhesive plasters, poultices),
impregnated or coated with pharmaceutical substances
or put up in forms or packings for retail sale for
medical, surgical, dental or veterinary purposes.
3005.10.00.00 - Adhesive dressings and other articles having an adhesive kg 0 15
layer
3005.90.00.00 - Other kg 0 15
30.06 Pharmaceutical goods specified in Note 4 to this
Chapter.
3006.10.00.00 - Sterile surgical catgut, similar sterile suture materials kg 0 15
(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
3006.20.00.00 - Blood-grouping reagents kg 0 15
3006.30.00.00 - Opacifying preparations for X-ray examinations; kg 0 15
diagnostic reagents designed to be administered to the
patient
3006.40.00.00 - Dental cements and other dental fillings; bone kg 0 15
reconstruction cements
3006.50.00.00 - First-aid boxes and kits kg 0 15
3006.60.00.00 - Chemical contraceptive preparations based on hormones, kg 0 15
on other products of heading 29.37 or on spermicides
3006.70.00.00 - Gel preparations designed to be used in human or kg 0 15
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
- Other :
3006.91.00.00 -- Appliances identifiable for ostomy use kg 0 15
3006.92.00.00 -- Waste pharmaceuticals kg 20 15
_________________
145
Section VI
Chapter 31
Notes
Chapter 31
Fertilisers
Notes.
(a) Animal blood of heading 05.11;
(b) Separate chemically defined compounds (other than those answering to the descriptions in Note 2 (a), 3 (a), 4 (a) or 5 below);
or
(c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of heading 38.24;
optical elements of potassium chloride (heading 90.01).
2.- Heading 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.
heading 31.05 :
(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.
heading 31.05 :
(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.
146
Section VI
Chapter 31
31.01/04
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.
_________________
31.01 3101.00.00.00 Animal or vegetable fertilisers, whether or not kg 0 0

mixed together or chemically treated; fertilisers
produced by the mixing or chemical treatment of
animal or vegetable products.
31.02 Mineral or chemical fertilisers, nitrogenous.

3102.10.00.00 - Urea, whether or not in aqueous solution kg 0 0
- Ammonium sulphate; double salts and mixtures of

ammonium sulphate and ammonium nitrate :
3102.21.00.00 -- Ammonium sulphate kg 0 0
3102.29.00.00 -- Other kg 0 0
3102.30.00.00 - Ammonium nitrate, whether or not in aqueous kg 0 0
solution
3102.40.00.00 - Mixtures of ammonium nitrate with calcium kg 0 0
carbonate or other inorganic non-fertilising
substances
3102.50.00.00 - Sodium nitrate kg 0 0
3102.60.00.00 - Double salts and mixtures of calcium nitrate and kg 0 0
ammonium nitrate
3102.80.00.00 - Mixtures of urea and ammonium nitrate in aqueous kg 0 0
or ammoniacal solution
3102.90.00.00 - Other, including mixtures not specified in the kg 0 0
foregoing subheadings
31.03 Mineral or chemical fertilisers, phosphatic.

- Superphosphates :
3103.11.00.00 -- Containing by weight 35% or more of kg 0 0
diphosphorus pentaoxide (P2O5)
3103.19.00.00 -- Other kg 0 0
3103.90.00.00 - Other kg 0 0
31.04 Mineral or chemical fertilisers, potassic.

3104.20.00.00 - Potassium chloride kg 0 0
3104.30.00.00 - Potassium sulphate kg 0 0
3104.90.00.00 - Other kg 0 0
147
Section VI
Chapter 31
31.05
31.05 Mineral or chemical fertilisers containing two or

three of the fertilising elements nitrogen, phosphorus
and potassium; other fertilisers; goods of this
Chapter in tablets or similar forms or in packages of
a gross weight not exceeding 10 kg.
3105.10.00.00 - Goods of this Chapter in tablets or similar forms or in kg 0 0

packages of a gross weight not exceeding 10 kg
3105.20.00.00 - Mineral or chemical fertilisers containing the three kg 0 0
fertilising elements nitrogen, phosphorus and
potassium
3105.30.00.00 - Diammonium hydrogenorthophosphate (diammonium kg 0 0
phosphate)
3105.40.00.00 - Ammonium dihydrogenorthophosphate kg 0 0
(monoammonium phosphate) and mixtures thereof
with diammonium hydrogenorthophosphate
(diammonium phosphate)
- Other mineral or chemical fertilisers containing the two
fertilising elements nitrogen and phosphorus :
3105.51.00.00 -- Containing nitrates and phosphates kg 5 0
3105.59.00.00 -- Other kg 5 0
3105.60.00.00 - Mineral or chemical fertilisers containing the two kg 5 0
fertilising elements phosphorus and potassium
3105.90.00.00 - Other kg 5 0
_________________
148
Section VI
Chapter 32
32.01/03
Chapter 32
Tanning or dyeing extracts; tannins and their derivatives; dyes,

pigments and other colouring matter;
paints and varnishes; putty and other mastics; inks
Notes.
(a) Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a kind
used as luminophores (heading 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in
heading 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 32.12);
(b) Tannates or other tannin derivatives of products of headings 29.36 to 29.39, 29.41 or 35.01 to 35.04; or
(c) Mastics of asphalt or other bituminous mastics (heading 27.15).
2.- Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.
3.- Headings 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of
heading 32.06, colouring pigments of heading 25.30 or Chapter 28, metal flakes and metal powders), of a kind used for colouring
any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to
pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels
(heading 32.12), or to other preparations of heading 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15.
4.- Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13
in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution.
5.- The expression “colouring matter” in this Chapter does not include products of a kind used as extenders in oil paints, whether
or not they are also suitable for colouring distempers.
6.- The expression “stamping foils” in heading 32.12 applies only to thin sheets of a kind used 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.
_________________
32.01 Tanning extracts of vegetable origin; tannins and their

salts, ethers, esters and other derivatives.
3201.10.00.00 - Quebracho extract kg 5 15
3201.20.00.00 - Wattle extract kg 5 15
3201.90.00.00 - Other kg 5 15
32.02 Synthetic organic tanning substances; inorganic

tanning substances; tanning preparations, whether or
not containing natural tanning substances; enzymatic
preparations for pre-tanning.
3202.10.00.00 - Synthetic organic tanning substances kg 5 15
3202.90.00.00 - Other kg 10 15
32.03 Colouring matter of vegetable or animal origin
(including dyeing extracts but excluding animal black),
whether or not chemically defined; preparations as
specified in Note 3 to this Chapter based on colouring
matter of vegetable or animal origin.
3203.00.10.00 - Natural indigo kg 5 15
3203.00.90.00 - Other kg 5 15
149
Section VI
Chapter 32
32.04/06
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,
- Synthetic organic colouring matter and preparations based
thereon as specified in Note 3 to this Chapter :
3204.11.00.00 -- Disperse dyes and preparations based thereon kg 5 15
3204.12.00.00 -- Acid dyes, whether or not premetallised, and kg 5 15
preparations based thereon; mordant dyes and
preparations based thereon
3204.13.00.00 -- Basic dyes and preparations based thereon kg 5 15
3204.14.00.00 -- Direct dyes and preparations based thereon kg 5 15
3204.15.00.00 -- Vat dyes (including those usable in that state as kg 5 15
pigments) and preparations based thereon
3204.16.00.00 -- Reactive dyes and preparations based thereon kg 10 15
3204.17.00.00 -- Pigments and preparations based thereon kg 10 15
3204.19.00.00 -- Other, including mixtures of colouring matter of two or kg 5 15
more of the subheadings 3204.11 to 3204.19
3204.20.00.00 - Synthetic organic products of a kind used as fluorescent kg 5 15
brightening agents
3204.90.00.00 - Other kg 5 15
32.05 3205.00.00.00 Colour lakes; preparations as specified in Note 3 to this kg 10 15
Chapter based on colour lakes.
32.06 Other colouring matter; preparations as specified in

Note 3 to this Chapter, other than those of
heading 32.03, 32.04 or 32.05; inorganic products of a
kind used as luminophores, whether or not chemically
defined.
- Pigments and preparations based on titanium dioxide :
3206.11.00.00 -- Containing 80 % or more by weight of titanium dioxide kg 5 15
calculated on the dry matter
3206.19.00.00 -- Other kg 5 15
3206.20.00.00 - Pigments and preparations based on chromium kg 5 15
compounds
- Other colouring matter and other preparations :
3206.41.00.00 -- Ultramarine and preparations based thereon kg 5 15
3206.42.00.00 -- Lithopone and other pigments and preparations based kg 5 15
on zinc sulphide
-- Other:
3206.49.10.00 --- Pigments and preparations based on cadminum kg 5 15
compounds
3206.49.20.00 --- Pigments and preparations based on hexacynoferrates kg 5 15
(ferrocynides and ferricynides)
3206.49.90.00 --- Other kg 10 15
3206.50.00.00 - Inorganic products of a kind used as luminophores kg 5 15
150
Section VI
Chapter 32
32.07/09
32.07 Prepared pigments, prepared opacifiers and

prepared colours, vitrifiable enamels and glazes,
engobes (slips), liquid lustres and similar
preparations, of a kind used in the ceramic,
enamelling or glass industry; glass frit and other
glass, in the form of powder, granules or flakes.
3207.10.00.00 - Prepared pigments, prepared opacifiers, prepared kg 5 15
colours and similar preparations
3207.20.00.00 - Vitrifiable enamels and glazes, engobes (slips) and kg 5 15
similar preparations
3207.30.00.00 - Liquid lustres and similar preparations kg 5 15
3207.40.00.00 - Glass frit and other glass, in the form of powder, kg 5 15
granules or flakes
32.08 Paints and varnishes (including enamels and

lacquers) based on synthetic polymers or chemically
modified natural polymers, dispersed or dissolved in
a non-aqueous medium; solutions as defined in Note 4
to this Chapter.
3208.10.00.00 - Based on polyesters kg 20 15
- Based on acrylic or vinyl polymers:
3208.20.10.00 -- Varnishes (including lacquers) kg 20 15
3208.20.20.00 -- Paints (including enamels) kg 20 15
3208.20.90.00 -- Solutions as defined in Note 4 to this Chapter kg 20 15
- Other:
3208.90.10.00 -- Varnishes kg 20 15
-- Paints:
3208.90.21.00 --- Dry powder paint kg 20 15
3208.90.29.00 --- Other kg 20 15
3208.90.90.00 -- Solutions as defined in Note 4 to this Chapter kg 20 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.
- Based on acrylic or vinyl polymers:
3209.10.10.00 -- Varnishes kg 20 15
3209.10.20.00 -- Paints kg 20 15
- Other:
3209.90.10.00 -- Varnishes kg 20 15
3209.90.20.00 -- Paints kg 20 15
151
Section VI
Chapter 32
32.10/15
32.10 Other paints and varnishes (including enamels,

lacquers and distempers); prepared water pigments
of a kind used for finishing leather.
3210.00.10.00 - Varnishes kg 20 15
3210.00.20.00 - Paints kg 20 15
3210.00.90.00 - Other kg 20 15
32.11 3211.00.00.00 Prepared driers. kg 10 15
32.12 Pigments (including metallic powders and flakes)

dispersed in non-aqueous media, in liquid or paste
form, of a kind used in the manufacture of paints
(including enamels); stamping foils; dyes and other
colouring matter put up in forms or packings for
retail sale.
3212.10.00.00 - Stamping foils kg 10 15
3212.90.00.00 - Other kg 10 15
32.13 Artists', students' or signboard painters' colours,

modifying tints, amusement colours and the like, in
tablets, tubes, jars, bottles, pans or in similar forms or
packings.
3213.10.00.00 - Colours in sets kg 10 15
3213.90.00.00 - Other kg 10 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.
-Glaziers' putty, grafting putty, resin cements, caulking
compounds and other mastics; painters' fillings:
3214.10.10.00 -- Glaziers' putty, grafting putty, resin cements, caulking kg 10 15
compounds and other mastics
3214.10.20.00 -- Painters’ fillings kg 10 15
3214.90.00.00 - Other kg 10 15
32.15 Printing ink, writing or drawing ink and other inks,

whether or not concentrated or solid.
- Printing ink :
3215.11.00.00 -- Black kg 10 15
3215.19.00.00 -- Other kg 10 15
- Other:
3215.90.10.00 -- Writing ink kg 10 15
3215.90.90.00 -- Other kg 20 15
_________________
152
Section VI
Chapter 33
33.01/021
Chapter 33
Essential oils and resinoids; perfumery,

cosmetic or toilet preparations
Notes.
(a) Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;
(b) Soap or other products of heading 34.01; or
(c) Gum, wood or sulphate turpentine or other products of heading 38.05.
2.- The expression “odoriferous substances” in heading 33.02 refers only to the substances of heading 33.01, to odoriferous
constituents isolated from those substances or to synthetic aromatics.
3.- Headings 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions
of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.
4.- The expression “perfumery, cosmetic or toilet preparations” in heading 33.07 applies, 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.
_________________
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 :
3301.12.00.00 -- Of orange kg 10 15
3301.13.00.00 -- Of lemon kg 10 15
3301.19.00.00 -- Other kg 10 15
- Essential oils other than those of citrus fruit :
3301.24.00.00 -- Of peppermint (Mentha piperita) kg 10 15
3301.25.00.00 -- Of other mints kg 10 15
-- Other:
3301.29.10.00 --- Of citronella kg 10 15
3301.29.90.00 --- Other kg 10 15
3301.30.00.00 - Resinoids kg 10 15
3301.90.00.00 - Other kg 10 15
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.
153
Section VI
Chapter 33
33.022/071
3302.10.00.00 - Of a kind used in the food or drink industries kg 10 15

- Other:
3302.90.10.00 -- Of a kind used in perfumery kg 10 15
3302.90.90.00 -- Of a kind used in other industries kg 10 15
33.03 Perfumes and toilet waters.
3303.00.10.00 - Liquid perfumes, containing alcohol kg 20 15

3303.00.20.00 - Liquid perfumes, not containing alcohol kg 20 15
3303.00.90.00 - Other kg 20 15
33.04 Beauty or make-up preparations and preparations
for the care of the skin (other than medicaments),
including sunscreen or sun tan preparations;
manicure or pedicure preparations.
3304.10.00.00 - Lip make-up preparations kg 20 15
3304.20.00.00 - Eye make-up preparations kg 20 15
3304.30.00.00 - Manicure or pedicure preparations kg 20 15
- Other :
3304.91.00.00 -- Powders, whether or not compressed kg 20 15
3304.99.00.00 -- Other kg 20 15
33.05 Preparations for use on the hair.
3305.10.00.00 - Shampoos kg 20 15
3305.20.00.00 - Preparations for permanent waving or straightening kg 20 15
3305.30.00.00 - Hair lacquers kg 20 15
3305.90.00.00 - Other kg 20 15
33.06 Preparations for oral or dental hygiene, including
denture fixative pastes and powders; yarn used to
clean between the teeth (dental floss), in individual
retail packages.
3306.10.00.00 - Dentifrices kg 20 15
3306.20.00.00 - Yarn used to clean between the teeth (dental floss) kg 20 15
3306.90.00.00 - Other kg 20 15
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.
154
Section VI
Chapter 33
33.072
3307.10.00.00 - Pre-shave, shaving or after-shave preparations kg 20 15
3307.20.00.00 - Personal deodorants and antiperspirants kg 20 15
3307.30.00.00 - Perfumed bath salts and other bath preparations kg 20 15
- Preparations for perfuming or deodorizing rooms,

including odoriferous preparations used during
religious rites :
3307.41.00.00 --“Agarbatti” and other odoriferous preparations kg 20 15

which operate by burning
3307.49.00.00 -- Other kg 20 15
3307.90.00.00 - Other kg 20 15
_________________
155
Section VI
Chapter 34
Notes
Chapter 34
Soap, organic surface-active agents, washing preparations,

lubricating preparations, artificial waxes, prepared waxes,
polishing or scouring preparations, candles and similar articles,
modelling pastes, “dental waxes” and dental preparations
with a basis of plaster
Notes.
(a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations
(heading 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.).
_________________
156
Section VI
Chapter 34
34.01/02
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 :
-- For toilet use (including medicated products):
3401.11.10.00 --- Medicated soaps kg 10 15
3401.11.90.00 --- Other kg 35 15
-- Other:
3401.19.10.00 --- Household soaps kg 35 15
3401.19.20.00 --- Surface-active products and preparations kg 35 15
3401.19.90.00 --- Other kg 35 15
3401.20.00.00 - Soap in other forms Kg 35 15
3401.30.00.00 - Organic surface-active products and preparations for kg 35 15
washing the skin, in the form of liquid or cream and put
up for retail sale, whether or not containing soap
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 :
-- Anionic:
3402.11.10.00 --- Put up for retail sale kg 35 15
3402.11.90.00 --- Other kg 20 15
-- Cationic:
3402.12.90.00 --- Other kg 20 15
-- Non-ionic
3402.13.90.00 --- Other kg 20 15
-- Other:
3402.19.90.00 --- Other kg 20 15
3402.20.00.00 - Preparations put up for retail sale kg 35 15
3402.90.00.00 - Other kg 20 15
157
Section VI
Chapter 34
34.03/07
34.03 Lubricating preparations (including cutting-oil

preparations, bolt or nut release preparations, anti-
rust or anti-corrosion preparations and mould release
preparations, based on lubricants) and preparations of
a kind used for the oil or grease treatment of textile
materials, leather, furskins or other materials, but
excluding preparations containing, as basic
constituents, 70 % or more by weight of petroleum oils
or of oils obtained from bituminous minerals.
- Containing petroleum oils or oils obtained from
bituminous minerals :
3403.11.00.00 -- Preparations for the treatment of textile materials, kg 10 15
leather, furskins or other materials
3403.19.00.00 -- Other kg 10 15
- Other :
3403.91.00.00 -- Preparations for the treatment of textile materials, kg 10 15
leather, furskins or other materials
3403.99.00.00 -- Other kg 10 15
34.04 Artificial waxes and prepared waxes.

3404.20.00.00 - Of poly(oxyethylene) (polyethylene glycol) kg 10 15
3404.90.00.00 - Other kg 10 15
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.
3405.10.00.00 - Polishes, creams and similar preparations for footwear or kg 20 15
leather
3405.20.00.00 - Polishes, creams and similar preparations for the kg 20 15
maintenance of wooden furniture, floors or other
woodwork
3405.30.00.00 - Polishes and similar preparations for coachwork, other kg 20 15
than metal polishes
3405.40.00.00 - Scouring pastes and powders and other scouring kg 20 15
preparations
3405.90.00.00 - Other kg 20 15
34.06 3406.00.00.00 Candles, tapers and the like. kg 20 15
34.07 3407.00.00.00 Modelling pastes, including those put up for children's kg 20 15

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).
_________________
158
Section VI
Chapter 35
35.01/04
Chapter 35
Albuminoidal substances; modified starches;

glues; enzymes
Notes.
(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.
_________________
35.01 Casein, caseinates and other casein derivatives; casein

glues.
3501.10.00.00 - Casein kg 5 15
3501.90.00.00 - Other kg 10 15
35.02 Albumins (including concentrates of two or more whey

proteins, containing by weight more than 80 % whey
proteins, calculated on the dry matter), albuminates
and other albumin derivatives.
- Egg albumin :
3502.11.00.00 -- Dried kg 10 15
3502.19.00.00 -- Other kg 10 15
3502.20.00.00 - Milk albumin, including concentrates of two or more kg 10 15
whey proteins
3502.90.00.00 - Other kg 10 15
35.03 3503.00.00.00 Gelatin (including gelatin in rectangular (including kg 10 15

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.
35.04 3504.00.00.00 Peptones and their derivatives; other protein kg 10 15

substances and their derivatives, not elsewhere
specified or included; hide powder, whether or not
chromed.
159
Section VI
Chapter 35
35.05/07
35.05 Dextrins and other modified starches (for example,

pregelatinised or esterified starches); glues based
on starches, or on dextrins or other modified
starches.
3505.10.00.00 - Dextrins and other modified starches kg 5 15
3505.20.00.00 - Glues kg 10 15
35.06 Prepared glues and other prepared adhesives, not
elsewhere specified or included; products suitable
for use as glues or adhesives, put up for retail sale
as glues or adhesives, not exceeding a net weight of
1 kg.
3506.10.00.00 -Products suitable for use as glues or adhesives, put kg 20 15
up for retail sale as glues or adhesives, not exceeding
a net weight of 1 kg
- Other :
3506.91.00.00 -- Adhesives based on polymers of headings 39.01 to kg 10 15
39.13 or on rubber
3506.99.00.00 -- Other kg 10 15
35.07 Enzymes; prepared enzymes not elsewhere
3507.10.00.00 - Rennet and concentrates thereof kg 10 15
3507.90.00.00 - Other kg 10 15
_________________
160
Section VI
Chapter 36
36.01/06
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.
_________________
36.01 3601.00.00.00 Propellent powders. kg 5 15
36.02 Prepared explosives, other than propellent powders.

3602.00.10.00 - Dynamite kg 5 15
3602.00.90.00 - Other kg 5 15
36.03 3603.00.00.00 Safety fuses; detonating fuses; percussion or kg 5 15

detonating caps; igniters; electric detonators.
36.04 Fireworks, signalling flares, rain rockets, fog signals

and other pyrotechnic articles.
3604.10.00.00 - Fireworks kg 20 15
3604.90.00.00 - Other kg 20 15
36.05 3605.00.00.00 Matches, other than pyrotechnic articles of kg 20 15

heading 36.04.
36.06 Ferro-cerium and other pyrophoric alloys in all

forms; articles of combustible materials as specified
in Note 2 to this Chapter.
3606.10.00.00 - Liquid or liquefied-gas fuels in containers of a kind kg 20 15
used for filling or refilling cigarette or similar lighters
and of a capacity not exceeding 300 cm3
3606.90.00.00 - Other kg 20 15
_________________
161
Section VI
Chapter 37
37.01/021
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.
_________________
37.01 Photographic plates and film in the flat, sensitised,

unexposed, of any material other than paper,
paperboard or textiles; instant print film in the flat,
sensitised, unexposed, whether or not in packs.
3701.10.00.00 - For X-ray m2 5 15
3701.20.00.00 - Instant print film kg 5 15
3701.30.00.00 - Other plates and film, with any side exceeding 255 mm m2 20 15
- Other :
3701.91.00.00 -- For colour photography (polychrome) kg 20 15
3701.99.00.00 -- Other m2 20 15
37.02 Photographic film in rolls, sensitised, unexposed, of
any material other than paper, paperboard or textiles;
instant print film in rolls, sensitised, unexposed.
3702.10.00.00 - For X-ray m2 5 15
- Other film, without perforations, of a width not
exceeding 105 mm :
3702.31.00.00 -- For colour photography (polychrome) u 20 15
3702.32.00.00 -- Other, with silver halide emulsion m2 20 15
-- Other:
3702.39.10.00 --- Instant print film m2 5 15
3702.39.90.00 --- Other m2 20 15
- Other film, without perforations, of a width exceeding
105 mm :
3702.41.00.00 -- Of a width exceeding 610 mm and of a length m2 20 15
exceeding 200 m, for colour photography
(polychrome)
3702.42.00.00 -- Of a width exceeding 610 mm and of a length m2 20 15
exceeding 200 m, other than for colour photography
3702.43.00.00 -- Of a width exceeding 610 mm and of a length not m2 10 15
exceeding 200 m
3702.44.00.00 -- Of a width exceeding 105 mm but not exceeding m2 20 15
610 mm
162
Section VI
Chapter 37
37.022/07
- Other film, for colour photography (polychrome) :

3702.52.00.00 -- Of a width not exceeding 16 mm m 20 15
3702.53.00.00 -- Of a width exceeding 16 mm but not exceeding m 20 15
35 mm and of a length not exceeding 30 m, for slides
35 mm and of a length not exceeding 30 m, other
than for slides
35 mm and of a length exceeding 30 m
3702.56.00.00 -- Of a width exceeding 35 mm m 20 15
- Other :
3702.96.00.00 -- Of a width not exceeding 35 mm and of a length not m 20 15
exceeding 30 m
3702.97.00.00 -- Of a width not exceeding 35 mm and of a length m 20 15
exceeding 30 m
3702.98.00.00 -- Of a width exceeding 35 mm m 20 15
37.03 Photographic paper, paperboard and textiles,

sensitised, unexposed.
3703.10.00.00 - In rolls of a width exceeding 610 mm kg 20 15
3703.20.00.00 - Other, for colour photography (polychrome) kg 20 15
3703.90.00.00 - Other kg 20 15
37.04 3704.00.00.00 Photographic plates, film, paper, paperboard and kg 20 15

textiles, exposed but not developed.
37.05 3705.00.00.00 Photographic plates and film, exposed and kg 20 15

developed, other than cinematographic film.
37.06 Cinematographic film, exposed and developed,

whether or not incorporating sound track or
consisting only of sound track.
- Of a width of 35 mm or more:
3706.10.10.00 -- For exhibition in cinema halls m 20 15
3706.10.90.00 -- Other m 20 15
- Other:
3706.90.10.00 -- For exhibition in cinema halls m 20 15
3706.90.90.00 -- Other m 20 15
37.07 Chemical preparations for photographic uses (other
than varnishes, glues, adhesives and similar
preparations); unmixed products for photographic
uses, put up in measured portions or put up for retail
sale in a form ready for use.
3707.10.00.00 - Sensitising emulsions kg 20 15
3707.90.00.00 - Other kg 20 15
_________________
163
Section VI
Chapter 38
Notes1
Chapter 38
Miscellaneous chemical products
Notes.
(a) Separate chemically defined elements or compounds with the exception of the following :
(1) Artificial graphite (heading 38.01);
(2) Insecticides, rodenticides, 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, other correcting fluids and correction tapes (other than those of heading 96.12), 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 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
164
Section VI
Chapter 38
Notes2
(d) Other wastes from chemical or allied industries.

The expression “other wastes” does not, however, cover wastes which contain mainly petroleum oils or oils obtained from
bituminous minerals (heading 27.10).
7.- For the purposes of heading 38.26, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel,
derived from animal or vegetable fats and oils whether or not used.
Subheading Notes.
1.- Subheadings 3808.52 and 3808.59 cover only goods of heading 38.08, containing one or more of the following substances :
alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene);
captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-
trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO),
its salts or its esters; endosulfan (ISO); 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); penta- and octabromodiphenyl ethers;
pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides;
perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its
esters; tributyltin compounds.
Subheading 3808.59 also covers dustable powder formulations containing a mixture of benomyl (ISO), carbofuran (ISO) and
thiram (ISO).
2.- Subheadings 3808.61 to 3808.69 cover only goods of heading 38.08, containing alpha-cypermethrin (ISO), bendiocarb (ISO),
bifenthrin (ISO), chlorfenapyr (ISO), cyfluthrin (ISO), deltamethrin (INN, ISO), etofenprox (INN), fenitrothion (ISO),
lambda-cyhalothrin (ISO), malathion (ISO), pirimiphos-methyl (ISO) or propoxur (ISO).
3.- Subheadings 3824.81 to 3824.88 cover only mixtures and preparations containing one or more of the following substances :
oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls
(PCTs), tris(2,3-dibromopropyl) phosphate, aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone
(ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan
(ISO), endrin (ISO), heptachlor (ISO), mirex (ISO), 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane
(ISO, INN), pentachlorobenzene (ISO), hexachlorobenzene (ISO), perfluorooctane sulphonic acid, its salts, perfluorooctane
sulphonamides, perfluorooctane sulphonyl fluoride or tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers.
4.- For the purposes of subheadings 3825.41 and 3825.49, “waste organic solvents” are wastes containing mainly organic
solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.
_________________
165
Section VI
Chapter 38
38.01/07
38.01 Artificial graphite; colloidal or semi-colloidal

graphite; preparations based on graphite or other
carbon in the form of pastes, blocks, plates or
other semi-manufactures.
3801.10.00.00 - Artificial graphite kg 10 15
3801.20.00.00 - Colloidal or semi-colloidal graphite kg 10 15
3801.30.00.00 - Carbonaceous pastes for electrodes and similar kg 10 15

pastes for furnace linings
3801.90.00.00 - Other kg 10 15
38.02 Activated carbon; activated natural mineral
products; animal black, including spent animal
black.
3802.10.00.00 - Activated carbon kg 10 15
3802.90.00.00 - Other kg 10 15
38.03 3803.00.00.00 Tall oil, whether or not refined. kg 10 15
38.04 3804.00.00.00 Residual lyes from the manufacture of wood pulp, kg 10 15
whether or not concentrated, desugared or
chemically treated, including lignin sulphonates,
but excluding tall oil of heading 38.03.
38.05 Gum, wood or sulphate turpentine and other
terpenic oils produced by the distillation or other
treatment of coniferous woods; crude dipentene;
sulphite turpentine and other crude para-cymene;
pine oil containing alpha-terpineol as the main
constituent.
3805.10.00.00 - Gum, wood or sulphate turpentine oils kg 10 15
3805.90.00.00 - Other kg 10 15
38.06 Rosin and resin acids, and derivatives thereof;
rosin spirit and rosin oils; run gums.
3806.10.00.00 - Rosin and resin acids kg 10 15
3806.20.00.00 - Salts of rosin, of resin acids or of derivatives of kg 10 15

rosin or resin acids, other than salts of rosin adducts
3806.30.00.00 - Ester gums kg 10 15
3806.90.00.00 - Other kg 10 15
38.07 3807.00.00.00 Wood tar; wood tar oils; wood creosote; wood kg 10 15
naphtha; vegetable pitch; brewers' pitch and
similar preparations based on rosin, resin acids or
on vegetable pitch.
166
Section VI
Chapter 38
38.081
38.08 Insecticides, rodenticides, fungicides,

herbicides,anti-sprouting products and plant-
growth regulators, disinfectants and similar
products, put up in forms or packings for retail
sale or as preparations or articles (for example,
sulphur-treated bands, wicks and candles, and
fly-papers).
- Goods specified in Subheading Note 1 to this
Chapter:
3808.52.00.00 -- DDT (ISO) (clofenotane (INN)), in packings of a kg 5 15
net weight content not exceeding 300 g
-- Other:
--- Put up for retail sale:
3808.59.11.00 ---- For agricultural purposes kg 5 0
3808.59.19.00 ---- Other kg 20 15
3808.59.90.00 --- Other kg 5 15
Chapter :
3808.61.00.00 -- In packings of a net weight content not exceeding kg 5 15
300 g
3808.62.00.00 -- In packings of a net weight content exceeding kg 5 15
300g but not exceeding 7.5 kg
3808.69.00.00 -- Other kg 5 15
- Other :
-- Insecticides:
--- Put up for retail sale:
---- For agricultural purposes:
3808.91.11.10 ----- Containing bromomethane (methyl bromide) kg 5 0
or bromochloromethane
3808.91.11.90 ----- Other kg 5 0
---- Other:
3808.91.19.10 ----- Mosquito coils kg 20 15
3808.91.19.20 ----- Containing bromomethane (methyl bromide) kg 20 15
3808.91.19.90 ----- Other kg 20 15
3808.91.90.00 --- Other kg 5 15
-- Fungicides:
3808.92.10.00 --- Containing bromomethane (methyl bromide) or kg 5 0
bromochloromethane
3808.92.90.00 --- Other kg 5 0
-- Herbicides, anti-sprouting products and plant-
growth regulators:
bromochloromethane
3808.93.90.00 --- Other kg 5 0
167
Section VI
Chapter 38
38.082/121
-- Disinfectants:
bromochloromethane
3808.94.90.00 --- Other kg 20 15
-- Other:
bromochloromethane
3808.99.90.00 --- Other kg 20 15
38.09 Finishing agents, dye carriers to accelerate the
dyeing or fixing of dyestuffs and other products
and preparations (for example, dressings and
mordants), of a kind used in the textile, paper,
leather or like industries, not elsewhere specified
or included.
3809.10.00.00 - With a basis of amylaceous substances kg 5 15
- Other :
3809.91.00.00 -- Of a kind used in the textile or like industries kg 5 15
3809.92.00.00 -- Of a kind used in the paper or like industries kg 5 15
3809.93.00.00 -- Of a kind used in the leather or like industries kg 5 15
38.10 Pickling preparations for metal surfaces; fluxes

and other auxiliary preparations for soldering,
brazing or welding; soldering, brazing or welding
powders and pastes consisting of metal and other
materials; preparations of a kind used as cores or
coatings for welding electrodes or rods.
3810.10.00.00 - Pickling preparations for metal surfaces; soldering, kg 10 15
brazing or welding powders and pastes consisting
of metal and other materials
3810.90.00.00 - Other kg 10 15
38.11 Anti-knock preparations, oxidation inhibitors,

gum inhibitors, viscosity improvers, anti-
corrosive preparations and other prepared
additives, for mineral oils (including gasoline) or
for other liquids used for the same purposes as
mineral oils.
- Anti-knock preparations :
3811.11.00.00 -- Based on lead compounds kg 10 15
3811.19.00.00 -- Other kg 10 15
- Additives for lubricating oils :
3811.21.00.00 -- Containing petroleum oils or oils obtained from kg 10 15
bituminous minerals
3811.29.00.00 -- Other kg 10 15
3811.90.00.00 - Other kg 10 15
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.
168
Section VI
Chapter 38
38.122/151
3812.10.00.00 - Prepared rubber accelerators kg 5 15

3812.20.00.00 - Compound plasticisers for rubber or plastics kg 5 15
-Anti-oxidising preparations and other compound
stabilisers for rubber or plastics :
3812.31.00.00 -- Mixtures of oligomers of 2,2,4-trimethyl-1,2- kg 5 15
dihydroquinoline (TMQ)
3812.39.00.00 -- Other kg 5 15
38.13 Preparations and charges for fire-extinguishers;
charged fire-extinguishing grenades.
3813.00.10.00 - Containing bromochlorodifluoromethane, kg 10 15
bromotrifluoromethane or
dibromotetrafluoroethanes
3813.00.20.00 - Containing methane, ethane or propane kg 10 15
hydrobromofluocarbons (HBFCs)
3813.00.30.00 - Containing methane, ethane or kg 10 15
hydrochlorofluorocarbons (HCFCs)
3813.00.40.00 - Containing bromochloromethane kg 10 15
3813.00.90.00 - Other kg 10 15
38.14 Organic composite solvents and thinners, not
elsewhere specified or included; prepared paint or
varnish removers.

chlorofluorocarbons (CFCs), whether or not
containing hydrochlorofluorocarbons (HCFCs)

hydrochlorofluorocarbons(HCFCs) but not
containing chlorofluorocarbons (CFCs)
3814.00.30.00 - Containing carbon tetrachloride, kg 10 15

bromochloromethane, methyl bromide or 1,1,1-
trichloroethane
3814.00.90.00 - Other kg 10 15
38.15 Reaction initiators, reaction accelerators and

catalytic preparations, not elsewhere specified or
included.
- Supported catalysts :
3815.11.00.00 -- With nickel or nickel compounds as the active kg 10 15
substance
169
Section VI
Chapter 38
38.152/22
3815.12.00.00 -- With precious metal or precious metal compounds kg 10 15

as the active substance
3815.19.00.00 -- Other kg 10 15
3815.90.00.00 - Other kg 10 15
38.16 3816.00.00.00 Refractory cements, mortars, concretes and kg 10 15

similar compositions, other than products of
heading 38.01.
38.17 3817.00.00.00 Mixed alkylbenzenes and mixed kg 10 15

alkylnaphthalenes, other than those of
heading 27.07 or 29.02.
38.18 3818.00.00.00 Chemical elements doped for use in electronics, in kg 10 15

the form of discs, wafers or similar forms;
chemical compounds doped for use in electronics.
38.19 3819.00.00.00 Hydraulic brake fluids and other prepared liquids kg 10 15

for hydraulic transmission, not containing or
containing less than 70 % by weight of petroleum
oils or oils obtained from bituminous minerals.
38.20 3820.00.00.00 Anti-freezing preparations and prepared de-icing kg 10 15

fluids.
38.21 3821.00.00.00 Prepared culture media for the development or kg 0 15

maintenance of micro-organisms (including
viruses and the like) or of plant, human or animal
cells.
38.22 3822.00.00.00 Diagnostic or laboratory reagents on a backing, kg 0 15
prepared diagnostic or laboratory reagents
whether or not on a backing, other than those of
heading 30.02 or 30.06; certified reference
materials.
170
Section VI
Chapter 38
38.23/241
38.23 Industrial monocarboxylic fatty acids; acid oils

from refining; industrial fatty alcohols.
- Industrial monocarboxylic fatty acids; acid oils
from refining :
3823.11.00.00 -- Stearic acid kg 5 15
3823.12.00.00 -- Oleic acid kg 5 15
3823.13.00.00 -- Tall oil fatty acids kg 5 15
3823.19.00.00 -- Other kg 10 15
3823.70.00.00 - Industrial fatty alcohols kg 5 15
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
3824.10.00.00 - Prepared binders for foundry moulds or cores kg 10 15
3824.30.00.00 - Non-agglomerated metal carbides mixed together kg 10 15
or with metallic binders
3824.40.00.00 - Prepared additives for cements, mortars or kg 10 15
concretes
3824.50.00.00 - Non-refractory mortars and concretes kg 10 15
3824.60.00.00 - Sorbitol other than that of subheading 2905.44 kg 10 15
- Mixtures containing halogenated derivatives of
methane, ethane or propane :
3824.71.00.00 -- Containing chlorofluorocarbons (CFCs), kg 10 15
whether or not containing
hydrochlorofluorocarbons (HCFCs),
perfluorocarbons (PFCs) or
hydrofluorocarbons (HFCs)
3824.72.00.00 -- Containing bromochlorodifluoromethane, kg 10 15
bromotrifluoromethane or
dibromotetrafluoroethanes
3824.73.00.00 -- Containing hydrobromofluorocarbons kg 10 15
(HBFCs)
3824.74.00.00 -- Containing hydrochlorofluorocarbons kg 10 15
(HCFCs), whether or not containing
perfluorocarbons (PFCs) or
hydrofluorocarbons (HFCs), but not
containing chlorofluorocarbons (CFCs)
3824.75.00.00 -- Containing carbon tetrachloride kg 10 15
3824.76.00.00 -- Containing 1,1,1-trichloroethane (methyl kg 10 15
chloroform)
3824.77.00.00 -- Containing bromomethane (methyl bromide) kg 10 15
3824.78.00.00 -- Containing perfluorocarbons (PFCs) or kg 10 15
hydrofluorocarbons (HFCs), but not
containing chlorofluorocarbons (CFCs) or
3824.79.00.00 -- Other kg 10 15
171
Section VI
Chapter 38
38.242/251

Chapter :
3824.81.00.00 -- Containing oxirane (ethylene oxide) kg 10 15
3824.82.00.00 -- Containing polychlorinated biphenyls (PCBs), kg 10 15
polychlorinated terphenyls (PCTs) or
polybrominated biphenyls (PBBs)
3824.83.00.00 -- Containing tris(2,3-dibromopropyl) phosphate kg 10 15
3824.84.00.00 -- Containing aldrin (ISO), camphechlor (ISO) kg 10 15
(toxaphene), chlordane (ISO), chlordecone (ISO),
DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-
bis(p-chlorophenyl)ethane), dieldrin (ISO, INN),
endosulfan (ISO), endrin (ISO), heptachlor (ISO)
or mirex (ISO)
3824.85.00.00 -- Containing 1,2,3,4,5,6-hexachlorocyclohexane kg 10 15
(HCH (ISO)), including lindane (ISO, INN)
3824.86.00.00 -- Containing pentachlorobenzene (ISO) or kg 10 15
hexachlorobenzene (ISO)
3824.87.00.00 -- Containing perfluorooctane sulphonic acid, its kg 10 15
salts, perfluorooctane sulphonamides, or
perfluorooctane sulphonyl fluoride
3824.88.00.00 -- Containing tetra-, penta-, hexa- hepta- or kg 10 15
octabromodiphenyl ethers
- Other:
3824.91.00.00 -- Mixtures and preparations consisting mainly of kg 10 15
(5-ethyl-2-methyl-2-oxido-1,3,2-
dioxaphosphinan-5-yl)methyl methyl
methylphosphonate and bis[(5-ethyl-2-methyl-2-
oxido-1,3,2-dioxaphosphinan-5-yl)methyl]
methylphosphonate
-- Other :
3824.99.10.00 --- Ion exchangers kg 10 15
3824.99.20.00 --- Ink removers kg 10 15
3824.99.30.00 --- Fluid and non-fluid correctors kg 10 15
--- Other:
3824.99.91.00 ---- Containg carbon tetrachloride, kg 10 15
bromochloromethane or 1,1,1-trichloroethane
(methyl chloroform)
3824.99.92.00 ---- Containing bromomethane (methyl bromide) kg 10 15
3824.99.93.00 ---- Containing methane, ethane or propane kg 10 15
hydrobromofluorocarbons (HBFCs)
3824.99.94.00 ---- Containing methane, ethane or propane kg 10 15
3824.99.99.00 ---- Other kg 10 15
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.
3825.10.00.00 - Municipal waste kg 10 15
3825.20.00.00 - Sewage sludge kg 10 15
3825.30.00.00 - Clinical waste kg 10 15
172
Section VI
Chapter 38
38.252/26
- Waste organic solvents :

3825.41.00.00 -- Halogenated kg 10 15
3825.49.00.00 -- Other kg 10 15
3825.50.00.00 - Wastes of metal pickling liquors, hydraulic fluids, kg 10 15
brake fluids and anti-freeze fluids
- Other wastes from chemical or allied industries :
3825.61.00.00 -- Mainly containing organic constituents kg 10 15
3825.69.00.00 -- Other kg 10 15
3825.90.00.00 - Other kg 10 15
38.26 3826.00.00.00 Biodiesel and mixtures thereof, not containing kg 10 15

or containing less than 70 % by weight of
petroleum oils or oils obtained from bituminous
minerals.
_________________
173
Section VII
Chapter 39
Notes1
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.
(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;
174
Section VII
Chapter 39
Notes2
(p) Goods of Section XI (textiles and textile articles);
(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, and monopods, bipods, tripods and
similar articles).
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).
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;
175
Section VII
Chapter 39
Notes3
(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 3901.30, 3901.40, 3903.20, 3903.30 and 3904.30 are to be classified in those
subheadings, provided that the comonomer units of the named copolymers contribute 95 % or more by weight of the
total polymer content.
(3) Chemically modified polymers are to be classified in the subheading named “Other”, provided that the chemically
modified polymers are not more specifically covered by another subheading.
(4) Polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in
the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer
unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together.
Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be
compared.
(b) Where there is no subheading named “Other” in the same series :
(1) Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight
over every other single comonomer unit. For this purpose, constituent monomer units 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 3920.43, the term “plasticisers” includes secondary plasticisers.
_________________
176
Section VII
Chapter 39
39.01/04
I.- PRIMARY FORMS
39.01 Polymers of ethylene, in primary forms.

3901.10.00.00 - Polyethylene having a specific gravity of less than 0.94 kg 5 15
3901.20.00.00 - Polyethylene having a specific gravity of 0.94 or more kg 5 15
3901.30.00.00 - Ethylene-vinyl acetate copolymers kg 5 15
3901.40.00.00 - Ethylene-alpha-olefin copolymers, having a specific kg 5 15
gravity of less than 0.94
3901.90.00.00 - Other kg 5 15
39.02 Polymers of propylene or of other olefins, in primary

forms.
3902.10.00.00 - Polypropylene kg 5 15
3902.20.00.00 - Polyisobutylene kg 5 15
3902.30.00.00 - Propylene copolymers kg 5 15
3902.90.00.00 - Other kg 5 15
39.03 Polymers of styrene, in primary forms.

- Polystyrene :
3903.11.00.00 -- Expansible kg 5 15
3903.19.00.00 -- Other kg 5 15
3903.20.00.00 - Styrene-acrylonitrile (SAN) copolymers kg 5 15
3903.30.00.00 - Acrylonitrile-butadiene-styrene (ABS) copolymers kg 5 15
3903.90.00.00 - Other kg 5 15
39.04 Polymers of vinyl chloride or of other halogenated

olefins, in primary forms.
3904.10.00.00 - Poly(vinyl chloride), not mixed with any other kg 5 15
substances
- Other poly(vinyl chloride) :
3904.21.00.00 -- Non-plasticised kg 10 15
3904.22.00.00 -- Plasticised kg 10 15
3904.30.00.00 - Vinyl chloride-vinyl acetate copolymers kg 5 15
3904.40.00.00 - Other vinyl chloride copolymers kg 5 15
3904.50.00.00 - Vinylidene chloride polymers kg 5 15
- Fluoro-polymers :
3904.61.00.00 -- Polytetrafluoroethylene kg 5 15
3904.69.00.00 -- Other kg 5 15
3904.90.00.00 - Other kg 5 15
177
Section VII
Chapter 39
39.05/08
39.05 Polymers of vinyl acetate or of other vinyl esters, in

primary forms; other vinyl polymers in primary
forms.
- Poly(vinyl acetate) :
3905.12.00.00 -- In aqueous dispersion kg 5 15
3905.19.00.00 -- Other kg 5 15
- Vinyl acetate copolymers :
3905.21.00.00 -- In aqueous dispersion kg 5 15
3905.29.00.00 -- Other kg 5 15
3905.30.00.00 - Poly(vinyl alcohol), whether or not containing kg 5 15
unhydrolysed acetate groups
- Other :
3905.91.00.00 -- Copolymers kg 5 15
3905.99.00.00 -- Other kg 5 15
39.06 Acrylic polymers in primary forms.

3906.10.00.00 - Poly(methyl methacrylate) kg 5 15
3906.90.00.00 - Other kg 5 15
39.07 Polyacetals, other polyethers and epoxide resins, in

primary forms; polycarbonates, alkyd resins,
polyallyl esters and other polyesters, in primary
forms.
3907.10.00.00 - Polyacetals kg 5 15
3907.20.00.00 - Other polyethers kg 5 15
3907.30.00.00 - Epoxide resins kg 5 15
3907.40.00.00 - Polycarbonates kg 5 15
3907.50.00.00 - Alkyd resins kg 5 15
- Poly(ethylene terephthalate) :
3907.61.00.00 -- Having a viscosity number of 78 ml/g or higher kg 5 15
3907.69.00.00 -- Other kg 5 15
3907.70.00.00 - Poly(lactic acid) kg 5 15
- Other polyesters :
3907.91.00.00 -- Unsaturated kg 5 15
3907.99.00.00 -- Other kg 5 15
39.08 Polyamides in primary forms.

3908.10.00.00 - Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12 kg 5 15
3908.90.00.00 - Other kg 5 15
178
Section VII
Chapter 39
39.09/14
39.09 Amino-resins, phenolic resins and polyurethanes,

in primary forms.
3909.10.00.00 - Urea resins; thiourea resins kg 5 15
3909.20.00.00 - Melamine resins kg 5 15
- Other amino-resins
3909.31.00.00 -- Poly(methylene phenyl isocyanate) (crude MDI, kg 5 15
polymeric MDI)
3909.39.00.00 -- Other kg 5 15
3909.40.00.00 - Phenolic resins kg 5 15
3909.50.00.00 - Polyurethanes kg 5 15
39.10 3910.00.00.00 Silicones in primary forms. kg 5 15
39.11 Petroleum resins, coumarone-indene resins,

polyterpenes, polysulphides, polysulphones and
other products specified in Note 3 to this
Chapter, not elsewhere specified or included, in
primary forms.
3911.10.00.00 -Petroleum resins, coumarone, indene or kg 5 15
coumarone-indene resins and polyterpenes
3911.90.00.00 -Other kg 5 15
39.12 Cellulose and its chemical derivatives, not

elsewhere specified or included, in primary
forms.
- Cellulose acetates :
3912.11.00.00 -- Non-plasticised kg 5 15
3912.12.00.00 -- Plasticised kg 5 15
3912.20.00.00 - Cellulose nitrates (including collodions) kg 5 15
- Cellulose ethers :
3912.31.00.00 -- Carboxymethylcellulose and its salts kg 5 15
3912.39.00.00 -- Other kg 5 15
3912.90.00.00 -Other kg 5 15
39.13 Natural polymers (for example, alginic acid) and

modified natural polymers (for example,
hardened proteins, chemical derivatives of
natural rubber), not elsewhere specified or
included, in primary forms.
3913.10.00.00 -Alginic acid, its salts and esters kg 5 15
3913.90.00.00 -Other kg 5 15
39.14 3914.00.00.00 Ion-exchangers based on polymers of kg 5 15
headings 39.01 to 39.13, in primary forms.
179
Section VII
Chapter 39
39.15/171
II.- WASTE, PARINGS AND SCRAP;

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

3915.10.00.00 - Of polymers of ethylene kg 5 15
3915.20.00.00 - Of polymers of styrene kg 5 15
3915.30.00.00 - Of polymers of vinyl chloride kg 5 15
3915.90.00.00 - Of other plastics kg 5 15
39.16 Monofilament of which any cross-sectional

dimension exceeds 1 mm, rods, sticks and profile
shapes, whether or not surface-worked but not
otherwise worked, of plastics.
3916.10.00.00 - Of polymers of ethylene kg 5 15
39.17 Tubes, pipes and hoses, and fittings therefor (for

example, joints, elbows, flanges), of plastics.
3917.10.00.00 - Artificial guts (sausage casings) of hardened kg 10 15
protein or of cellulosic materials
- Tubes, pipes and hoses, rigid :
-- Of polymers of ethylene:
3917.21.10.00 --- For water supply kg 20 15
3917.21.90.00 --- Other kg 20 15
-- Of polymers of propylene:
3917.22.90.00 --- Other kg 20 15
-- Of polymers of vinyl chloride:
3917.23.10.00 --- For for water supply kg 20 15
3917.23.90.00 --- Other kg 20 15
-- Of other plastics:
3917.29.90.00 --- Other kg 20 15
- Other tubes, pipes and hoses :
3917.31.00.00 -- Flexible tubes, pipes and hoses, having a kg 20 15
minimum burst pressure of 27.6 MPa
3917.32.00.00 -- Other, not reinforced or otherwise combined kg 20 15
with other materials, without fittings
3917.33.00.00 -- Other, not reinforced or otherwise combined kg 20 15
with other materials, with fittings
-- Other:
3917.39.10.00 --- Guts of other plastic material kg 10 15
180
Section VII
Chapter 39
39.172/201
3917.39.90.00 --- Other kg 20 15

- Fittings:
3917.40.10.00 -- For water supply kg 20 15
3917.40.90.00 -- Other kg 20 15
39.18 Floor coverings of plastics, whether or not self-
adhesive, in rolls or in the form of tiles; wall or
ceiling coverings of plastics, as defined in Note 9
to this Chapter.
39.19 Self-adhesive plates, sheets, film, foil, tape, strip
and other flat shapes, of plastics, whether or not
in rolls.
3919.10.00.00 - In rolls of a width not exceeding 20 cm kg 10 15
3919.90.00.00 - Other kg 10 15
39.20 Other plates, sheets, film, foil and strip, of
plastics, non-cellular and not reinforced,
laminated, supported or similarly combined with
other materials.
- Of polymers of ethylene:
3920.10.10.00 -- Not printed kg 10 15
3920.10.20.00 -- Printed kg 20 15
- Of polymers of propylene:
3920.20.10.00 -- Not printed kg 10 15
3920.20.20.00 -- Printed kg 20 15
- Of polymers of styrene:
3920.30.10.00 -- Not printed kg 10 15
3920.30.20.00 -- Printed kg 20 15
- Of polymers of vinyl chloride :
3920.43.00.00 -- Containing by weight not less than 6 % of kg 10 15
plasticisers
3920.49.00.00 -- Other kg 10 15
- Of acrylic polymers :
3920.51.00.00 -- Of poly(methyl methacrylate) kg 10 15
3920.59.00.00 -- Other kg 10 15
- Of polycarbonates, alkyd resins, polyallyl esters or
other polyester :
3920.61.00.00 -- Of polycarbonates kg 10 15
3920.62.00.00 -- Of poly(ethylene terephthalate) kg 10 15
3920.63.00.00 -- Of unsaturated polyesters kg 10 15
3920.69.00.00 -- Of other polyesters kg 10 15
- Of cellulose or its chemical derivatives :
3920.71.00.00 -- Of regenerated cellulose kg 10 15
3920.73.00.00 -- Of cellulose acetate kg 10 15
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Section VII
Chapter 39
39.202/23
3920.79.00.00 -- Of other cellulose derivatives kg 10 15

- Of other plastics :
3920.91.00.00 -- Of poly(vinyl butyral) kg 10 15
3920.92.00.00 -- Of polyamides kg 10 15
3920.93.00.00 -- Of amino-resins kg 10 15
3920.94.00.00 -- Of phenolic resins kg 10 15
3920.99.00.00 -- Of other plastics kg 10 15
39.21 Other plates, sheets, film, foil and strip, of

plastics.
- Cellular :
3921.11.00.00 -- Of polymers of styrene kg 10 15
3921.12.00.00 -- Of polymers of vinyl chloride kg 10 15
3921.13.00.00 -- Of polyurethanes kg 10 15
3921.14.00.00 -- Of regenerated cellulose kg 10 15
- Other:
3921.90.10.00 -- Not printed kg 10 15
3921.90.20.00 -- Printed kg 20 15
39.22 Baths, shower-baths, sinks, wash-basins, bidets,
lavatory pans, seats and covers, flushing cisterns
and similar sanitary ware, of plastics.
3922.10.00.00 - Baths, shower-baths, sinks and wash-basins kg 20 15
3922.20.00.00 - Lavatory seats and covers kg 20 15
3922.90.00.00 - Other kg 20 15
39.23 Articles for the conveyance or packing of goods,

of plastics; stoppers, lids, caps and other closures,
of plastics.
3923.10.00.00 - Boxes, cases, crates and similar articles kg 20 15
- Sacks and bags (including cones) :
3923.21.00.00 -- Of polymers of ethylene kg 20 15
- Carboys, bottles, flasks and similar articles:
3923.30.10.00 -- Preforms kg 20 15
3923.30.90.00 -- Other kg 20 15
- Spools, cops, bobbins and similar supports:
3923.40.10.00 -- Cassettes without magnetic tape kg 10 15
3923.40.90.00 -- Other kg 20 15
3923.50.00.00 - Stoppers, lids, caps and other closures kg 20 15
3923.90.00.00 -Other kg 20 15
182
Section VII
Chapter 39
39.24/26
39.24 Tableware, kitchenware, other household

articles and hygienic or toilet articles, of plastics.
3924.10.00.00 -Tableware and kitchenware kg 20 15
- Other:
3924.90.10.00 -- Wash basins and buckets kg 20 15
3924.90.20.00 -- Feeding bottles kg 20 15
3924.90.90.00 -- Other kg 20 15
39.25 Builders' ware of plastics, not elsewhere specified

or included.
3925.10.00.00 - Reservoirs, tanks, vats and similar containers, of a kg 20 15
capacity exceeding 300 l
3925.20.00.00 - Doors, windows and their frames and thresholds kg 20 15
for doors
3925.30.00.00 - Shutters, blinds (including Venetian blinds) and kg 20 15
similar articles and parts thereof
3925.90.00.00 - Other kg 20 15
39.26 Other articles of plastics and articles of other

materials of headings 39.01 to 39.14.
3926.10.00.00 - Office or school supplies kg 20 15
3926.20.00.00 - Articles of apparel and clothing accessories kg 10 15
(including gloves, mittens and mitts)
3926.30.00.00 - Fittings for furniture, coachwork or the like kg 20 15
3926.40.00.00 - Statuettes and other ornamental articles kg 20 15
- Other:
3926.90.10.00 -- Articles for fishing kg 5 0
-- Other:
3926.90.91.00 --- Toothpick kg 20 15
3926.90.99.00 --- Other kg 20 15
_________________
183
Section VII
Chapter 40
Notes
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.
(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.
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.
184
Section VII
Chapter 40
40.01/021
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.
_________________
40.01 Natural rubber, balata, gutta-percha, guayule, chicle

and similar natural gums, in primary forms or in plates,
sheets or strip.
4001.10.00.00 - Natural rubber latex, whether or not pre-vulcanised kg 5 15
- Natural rubber in other forms :

4001.21.00.00 -- Smoked sheets kg 5 15
4001.22.00.00 -- Technically specified natural rubber (TSNR) kg 5 15
4001.29.00.00 -- Other kg 5 15
4001.30.00.00 - Balata, gutta-percha, guayule, chicle and similar natural kg 5 15

gums
40.02 Synthetic rubber and factice derived from oils, in
primary forms or in plates, sheets or strip; mixtures of
any product of heading 40.01 with any product of this
heading, in primary forms or in plates, sheets or strip.
- Styrene-butadiene rubber (SBR); carboxylated styrene-

butadiene rubber (XSBR) :
4002.11.00.00 -- Latex kg 5 15
4002.19.00.00 -- Other kg 5 15
4002.20.00.00 - Butadiene rubber (BR) kg 5 15
- Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-

isoprene rubber (CIIR or BIIR) :
4002.31.00.00 -- Isobutene-isoprene (butyl) rubber (IIR) kg 5 15
4002.39.00.00 -- Other kg 5 15
- Chloroprene (chlorobutadiene) rubber (CR) :

4002.41.00.00 -- Latex kg 5 15
4002.49.00.00 -- Other kg 5 15
- Acrylonitrile-butadiene rubber (NBR) :

4002.51.00.00 -- Latex kg 5 15
4002.59.00.00 -- Other kg 5 15
185
Section VII
Chapter 40
40.022/08
4002.60.00.00 - Isoprene rubber (IR) kg 5 15

4002.70.00.00 - Ethylene-propylene-non-conjugated diene rubber kg 5 15
(EPDM)
4002.80.00.00 - Mixtures of any product of heading 40.01 with any kg 5 15
product of this heading
- Other :
4002.91.00.00 -- Latex kg 5 15
4002.99.00.00 -- Other kg 5 15
40.03 4003.00.00.00 Reclaimed rubber in primary forms or in plates, sheets kg 5 15

or strip.
40.04 4004.00.00.00 Waste, parings and scrap of rubber (other than hard kg 5 15
rubber) and powders and granules obtained therefrom.
40.05 Compounded rubber, unvulcanised, in primary forms

or in plates, sheets or strip.
4005.10.00.00 - Compounded with carbon black or silica kg 5 15
4005.20.00.00 - Solutions; dispersions other than those of kg 5 15
subheading 4005.10
- Other :
4005.91.00.00 -- Plates, sheets and strip kg 5 15
4005.99.00.00 -- Other kg 5 15
40.06 Other forms (for example, rods, tubes and profile

shapes) and articles (for example, discs and rings), of
unvulcanised rubber.
4006.10.00.00 - “Camel-back” strips for retreading rubber tyres kg 5 15
4006.90.00.00 - Other kg 5 15
40.07 4007.00.00.00 Vulcanised rubber thread and cord. kg 5 15
40.08 Plates, sheets, strip, rods and profile shapes, of

vulcanised rubber other than hard rubber.
- Of cellular rubber :
-- Plates, sheets and strip:
4008.11.10.00 --- Of the type used for making soles kg 10 15
4008.11.90.00 --- Other kg 10 15
4008.19.00.00 -- Other kg 10 15
- Of non-cellular rubber :
-- Plates, sheets and strip:
4008.21.10.00 --- Of the type used for making soles kg 10 15
4008.21.90.00 --- Other kg 10 15
4008.29.00.00 -- Other kg 10 15
186
Section VII
Chapter 40
40.09/101
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 :
4009.11.00.00 -- Without fittings kg 20 15
4009.12.00.00 -- With fittings kg 20 15
- Reinforced or otherwise combined only with metal :
4009.22.00.00 -- With fittings kg 20 15
- Reinforced or otherwise combined only with textile
materials :
4009.32.00.00 -- With fittings kg 20 15
- Reinforced or otherwise combined with other materials :
4009.42.00.00 -- With fittings kg 20 15
40.10 Conveyor or transmission belts or belting, of
vulcanised rubber.
- Conveyor belts or belting :
4010.11.00.00 -- Reinforced only with metal kg 10 15
4010.12.00.00 -- Reinforced only with textile materials kg 10 15
4010.19.00.00 -- Other kg 10 15
- Transmission belts or belting :
4010.31.00.00 -- Endless transmission belts of trapezoidal cross- kg 10 15
section (V-belts), V-ribbed, of an outside
circumference exceeding 60 cm but not exceeding
180 cm
section (V-belts), other than V-ribbed, of an outside
180 cm
section (V-belts), V-ribbed, of an outside
240 cm
section (V-belts), other than V-ribbed, of an outside
240 cm
187
Section VII
Chapter 40
40.102/141

4010.35.00.00 -- Endless synchronous belts, of an outside kg 10 15
150 cm
4010.36.00.00 -- Endless synchronous belts, of an outside kg 10 15
198 cm
4010.39.00.00 -- Other kg 0 15
40.11 New pneumatic tyres, of rubber.
4011.10.00.00 - Of a kind used on motor cars (including station wagons u 10 15
and racing cars)
4011.20.00.00 - Of a kind used on buses or lorries u 10 15
4011.30.00.00 - Of a kind used on aircraft u 10 15
4011.40.00.00 - Of a kind used on motorcycles u 20 15
4011.50.00.00 - Of a kind used on bicycles u 20 15
4011.70.00.00 - Of a kind used on agricultural or forestry vehicles and u 10 15
machines
4011.80.00.00 - Of a kind used on construction, mining or industrial u 10 15
handling vehicles and machines
4011.90.00.00 - Other u 10 15
40.12 Retreaded or used pneumatic tyres of rubber; solid or

cushion tyres, tyre treads and tyre flaps, of rubber.
- Retreaded tyres :
4012.11.00.00 -- Of a kind used on motor cars (including station u 20 15
wagons and racing cars)
4012.12.00.00 -- Of a kind used on buses or lorries u 20 15
4012.13.00.00 -- Of a kind used on aircraft u 20 15
4012.19.00.00 -- Other u 20 15
- Used pneumatic tyres:
4012.20.10.00 -- For retreading manufacture u 20 15
4012.20.90.00 -- Other u 20 15
4012.90.00.00 - Other kg 20 15
40.13 Inner tubes, of rubber.

4013.10.00.00 - Of a kind used on motor cars (including station wagons u 10 15
and racing cars), buses or lorries
4013.20.00.00 - Of a kind used on bicycles u 20 15
- Other:
4013.90.10.00 -- Of the type used by motorcycles (with engine u 20 15
displacement not exceeding 50cm3)
4013.90.90.00 -- Other u 20 15
40.14 Hygienic or pharmaceutical articles (including teats),
of vulcanised rubber other than hard rubber, with or
without fittings of hard rubber.
4014.10.00.00 - Sheath contraceptives kg 0 15
188
Section VII
Chapter 40
40.142/17
- Other:
4014.90.10.00 -- Teats and similar articles kg 5 15
4014.90.20.00 -- Bulbs for syringes and medicine droppers and similar kg 5 15
articles
4014.90.90.00 -- Other kg 5 15
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 :
4015.11.00.00 -- Surgical kg 0 0
4015.19.00.00 -- Other kg 20 15
4015.90.00.00 - Other kg 20 15
40.16 Other articles of vulcanised rubber other than hard

rubber.
4016.10.00.00 - Of cellular rubber kg 20 15
- Other :
4016.91.00.00 -- Floor coverings and mats kg 20 15
4016.92.00.00 -- Erasers kg 10 15
4016.93.00.00 -- Gaskets, washers and other seals kg 0 15
4016.94.00.00 -- Boat or dock fenders, whether or not inflatable kg 20 15
-- Other inflatable articles:
4016.95.10.00 --- Of the type used for tyre manufacture kg 20 15
4016.95.90.00 --- Other kg 20 15
4016.99.00.00 -- Other kg 0 15
40.17 4017.00.00.00 Hard rubber (for example, ebonite) in all forms, kg 20 15

including waste and scrap; articles of hard rubber.
_________________
189
Section VIII
Chapter 41
41.01/02
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.
(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.
_________________
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.
4101.20.00.00 - Whole hides and skins, unsplit, of a weight per skin not kg 5 15
exceeding 8 kg when simply dried, 10 kg when dry-
salted, or 16 kg when fresh, wet-salted or otherwise
preserved
4101.50.00.00 - Whole hides and skins, of a weight exceeding 16 kg kg 5 15
4101.90.00.00 - Other, including butts, bends and bellies kg 5 15
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.
4102.10.00.00 - With wool on kg 5 15
- Without wool on :
4102.21.00.00 -- Pickled kg 5 15
4102.29.00.00 -- Other kg 5 15
190
Section VIII
Chapter 41
41.03/071
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.
4103.20.00.00 - Of reptiles kg 5 15
4103.30.00.00 - Of swine kg 5 15
4103.90.00.00 - Other kg 5 15
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) :
4104.11.00.00 -- Full grains, unsplit; grain splits kg 10 15
4104.19.00.00 -- Other kg 10 15
- In the dry state (crust) :
4104.41.00.00 -- Full grains, unsplit; grain splits kg 10 15
4104.49.00.00 -- Other kg 10 15
41.05 Tanned or crust skins of sheep or lambs, without wool
on, whether or not split, but not further prepared.
4105.10.00.00 - In the wet state (including wet-blue) kg 10 15
4105.30.00.00 - In the dry state (crust) kg 10 15
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 :
4106.21.00.00 -- In the wet state (including wet-blue) kg 10 15
4106.22.00.00 -- In the dry state (crust) kg 10 15
- Of swine :
4106.40.00.00 - Of reptiles kg 10 15
- Other :
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 :
4107.11.00.00 -- Full grains, unsplit kg 10 15
4107.12.00.00 -- Grain splits kg 10 15
4107.19.00.00 -- Other kg 10 15
191
Section VIII
Chapter 41
41.072/15
- Other, including sides :

4107.91.00.00 -- Full grains, unsplit kg 10 15
4107.92.00.00 -- Grain splits kg 10 15
4107.99.00.00 -- Other kg 10 15
[41.08]
[41.09]
[41.10]
[41.11]
41.12 4112.00.00.00 Leather further prepared after tanning or crusting, kg 10 15

including parchment-dressed leather, of sheep or
lamb, without wool on, whether or not split, other
than leather of heading 41.14.
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.
4113.10.00.00 - Of goats or kids kg 10 15
4113.20.00.00 - Of swine kg 10 15
4113.30.00.00 - Of reptiles kg 10 15
4113.90.00.00 - Other kg 10 15
41.14 Chamois (including combination chamois) leather;

patent leather and patent laminated leather;
metallised leather.
4114.10.00.00 - Chamois (including combination chamois) leather kg 10 15
4114.20.00.00 - Patent leather and patent laminated leather; metallised kg 10 15
leather
41.15 Composition leather with a basis of leather or leather

fibre, in slabs, sheets or strip, whether or not in rolls;
parings and other waste of leather or of composition
leather, not suitable for the manufacture of leather
articles; leather dust, powder and flour.
4115.10.00.00 - Composition leather with a basis of leather or leather kg 10 15
fibre, in slabs, sheets or strip, whether or not in rolls
4115.20.00.00 - Parings and other waste of leather or of composition kg 10 15
leather, not suitable for the manufacture of leather
articles; leather dust, powder and flour
_________________
192
Section VIII
Chapter 42
Notes
Chapter 42
Articles of leather; saddlery and harness;

travel goods, handbags and similar containers;
articles of animal gut (other than silk-worm gut)
Notes.
1.- For the purposes of this Chapter, the term “leather” includes chamois (including combination chamois) leather, patent leather,
patent laminated leather and metallised leather.
(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.
3.- (A) In addition to the provisions of Note 2 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.
4.- For the purposes of heading 42.03, the expression “articles of apparel and clothing accessories” applies, inter alia, to gloves,
mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers
and wrist straps, but excluding watch straps (heading 91.13).
Additional Note.
Except the context otherwise requires, throughout this tariff, an “assembly industry” refers to an enterprise legally established for
that activity and duly authorized by the competent national authority.
_________________
193
Section VIII
Chapter 42
42.01/021
42.01 4201.00.00.00 Saddlery and harness for any animal (including traces, kg 20 15
leads, knee pads, muzzles, saddle cloths, saddle bags, dog
coats and the like), of any material.
42.02 Trunks, suit-cases, vanity-cases, executive-cases, brief-
cases, school satchels, spectacle cases, binocular cases,
camera cases, musical instrument cases, gun cases,
holsters and similar containers; travelling-bags,
insulated food or beverages bags, toilet bags, rucksacks,
handbags, shopping-bags, wallets, purses, map-cases,
cigarette-cases, tobacco-pouches, tool bags, sports bags,
bottle-cases, jewellery boxes, powder-boxes, cutlery
cases and similar containers, of leather or of composition
leather, of sheeting of plastics, of textile materials, of
vulcanised fibre or of paperboard, or wholly or mainly
covered with such materials or with paper.
- Trunks, suit-cases, vanity-cases, executive-cases, brief-
cases, school satchels and similar containers :
-- With outer surface of leather or of composition leather:
4202.11.10.00 --- Presented completely knocked down (CKD) or u 10 15
unassembled for the assembly industry
4202.11.90.00 --- Other u 20 15
-- With outer surface of plastics or of textile materials:
4202.12.90.00 --- Other u 20 15
-- Other:
--- Of paperboard:
4202.19.11.00 ---- Presented completely knocked down (CKD) or u 10 15
4202.19.19.00 ---- Other u 20 15
--- Of base metal:
4202.19.29.00 ---- Other u 20 15
--- Other:
4202.19.99.00 ---- Other u 20 15
- Handbags, whether or not with shoulder strap, including
those without handle :
-- With outer surface of leather or of composition leather:
4202.21.90.00 --- Other u 20 15
-- With outer surface of sheeting of plastics or of textile
materials:
4202.22.90.00 --- Other u 20 15
194
Section VIII
Chapter 42
42.022/06
-- Other:
4202.29.90.00 --- Other u 20 15
- Articles of a kind normally carried in the pocket or in the
handbag :
4202.31.00.00 -- With outer surface of leather or of composition leather kg 20 15
4202.32.00.00 -- With outer surface of sheeting of plastics or of textile kg 20 15
materials
4202.39.00.00 -- Other kg 20 15
- Other :
- With outer surface of leather or of composition leather:
4202.91.10.00 --- Presented completely knocked down (CKD) or kg 20 15
4202.91.90.00 --- Other kg 20 15
-- With outer surface of sheeting of plastics or of textile
materials:
4202.92.90.00 --- Other kg 20 15
-- Other:
4202.99.90.00 --- Other kg 20 15
42.03 Articles of apparel and clothing accessories, of leather or

of composition leather.
4203.10.00.00 - Articles of apparel kg 20 15
- Gloves, mittens and mitts :
4203.21.00.00 -- Specially designed for use in sports kg 20 15
4203.29.00.00 -- Other kg 20 15
4203.30.00.00 - Belts and bandoliers kg 20 15
4203.40.00.00 - Other clothing accessories kg 20 15
[42.04]
42.05 4205.00.00.00 Other articles of leather or of composition leather. kg 20 15
42.06 4206.00.00.00 Articles of gut (other than silk-worm gut), of goldbeater's kg 10 15

skin, of bladders or of tendons.
_________________
195
Section VIII
Chapter 43
43.011
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.
(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);
(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).
_________________
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.
4301.10.00.00 - Of mink, whole, with or without head, tail or paws kg 5 15
4301.30.00.00 - Of lamb, the following : Astrakhan, Broadtail, Caracul, kg 5 15

Persian and similar lamb, Indian, Chinese, Mongolian or
Tibetan lamb, whole, with or without head, tail or paws
196
Section VIII
Chapter 43
43.012/04
4301.60.00.00 - Of fox, whole, with or without head, tail or paws kg 5 15
4301.80.00.00 - Other furskins, whole, with or without head, tail or paws kg 5 15
4301.90.00.00 - Heads, tails, paws and other pieces or cuttings, suitable for kg 5 15
furriers' use
Tanned or dressed furskins (including heads, tails, paws

43.02 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 :
4302.11.00.00 -- Of mink kg 10 15
4302.19.00.00 -- Other kg 10 15
4302.20.00.00 - Heads, tails, paws and other pieces or cuttings, not kg 10 15

assembled
4302.30.00.00 - Whole skins and pieces or cuttings thereof, assembled kg 10 15
43.03 Articles of apparel, clothing accessories and other

articles of furskin.
4303.90.00.00 - Other kg 10 15
43.04 4304.00.00.00 Artificial fur and articles thereof. kg 20 15
_________________
197
Section IX
Chapter 44
Notes
Section IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND

ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR
OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
Chapter 44
Wood and articles of wood; wood charcoal
Notes.
(a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for
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, and monopods, bipods, tripods and
similar articles) 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.
198
Section IX
Chapter 44
44.01/031
Subheading Note.
1.- For the purposes of subheading 4401.31, the expression “wood pellets” means by-products such as cutter shavings, sawdust
or chips, of the mechanical wood processing industry, furniture-making industry or other wood transformation activities,
which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding
3 % by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.
_________________
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.
- Fuel wood, in logs, in billets, in twigs, in faggots or in
similar forms :
4401.11.00.00 -- Coniferous kg 5 15
4401.12.00.00 -- Non-coniferous kg 5 15
- Wood in chips or particles :
4401.21.00.00 -- Coniferous kg 5 15
- Sawdust and wood waste and scrap, agglomerated, in
logs, briquettes, pellets or similar forms :
4401.31.00.00 -- Wood pellets kg 5 15
4401.39.00.00 -- Other kg 5 15
4401.40.00.00 - Sawdust and wood waste and scrap, not aagglomerated kg 5 15
44.02 Wood charcoal (including shell or nut charcoal),
whether or not agglomerated.
4402.10.00.00 - Of bamboo kg 5 15
4402.90.00.00 - Other kg 5 15
44.03 Wood in the rough, whether or not stripped of bark
or sapwood, or roughly squared.
- Treated with paint, stains, creosote or other
preservatives :
4403.11.00.00 -- Coniferous m3 5 15
4403.12.00.00 -- Non-coniferous m3 5 15
- Other, coniferous :
4403.21.00.00 -- Of pine (Pinus spp.), of which any cross-sectional m3 5 15
dimension is 15 cm or more
4403.22.00.00 -- Of pine (Pinus spp.), other m3 5 15
4403.23.00.00 -- Of fir (Abies spp.) and spruce (Picea spp.), of which m3 5 15
any cross-sectional dimension is 15 cm or more
4403.24.00.00 -- Of fir (Abies spp.) and spruce (Picea spp.), other m3 5 15
4403.25.00.00 -- Other, of which any cross-sectional dimension is 15 m3 5 15
cm or more
4403.26.00.00 -- Other m3 5 15
- Other, of tropical wood :
4403.41.00.00 -- Dark Red Meranti, Light Red Meranti and Meranti m3 5 15
Bakau
4403.49.00.00 -- Other m3 5 15
199
Section IX
Chapter 44
44.032/071
- Other :
4403.91.00.00 -- Of oak (Quercus spp.) m3 5 15
4403.93.00.00 -- Of beech (Fagus spp.), of which any cross-sectional m3 5 15
4403.94.00.00 -- Of beech (Fagus spp.), other m3 5 15
4403.95.00.00 -- Of birch (Betula spp.), of which any cross-sectional m3 5 15
4403.96.00.00 -- Of birch (Betula spp.), other m3 5 15
4403.97.00.00 -- Of poplar and aspen (Populus spp.) m3 5 15
4403.98.00.00 -- Of eucalyptus (Eucalyptus spp.) m3 5 15
4403.99.00.00 -- Other m3 5 15
44.04 Hoopwood; split poles; piles, pickets and stakes of
wood, pointed but not sawn lengthwise; wooden
sticks, roughly trimmed but not turned, bent or
otherwise worked, suitable for the manufacture of
walking-sticks, umbrellas, tool handles or the like;
chipwood and the like.
4404.10.00.00 - Coniferous kg 5 15
4404.20.00.00 - Non-coniferous kg 5 15
44.05 4405.00.00.00 Wood wool; wood flour. kg 5 15
44.06 Railway or tramway sleepers (cross-ties) of wood.
- Not impregnated :
4406.11.00.00 -- Coniferous m3 10 15
4406.12.00.00 -- Non-coniferous m3 10 15
- Other :
4406.91.00.00 -- Coniferous m3 10 15
4406.92.00.00 -- Non-coniferous m3 10 15
44.07 Wood sawn or chipped lengthwise, sliced or peeled,
whether or not planed, sanded or end-jointed, of a
thickness exceeding 6 mm.
- Coniferous :
4407.11.00.00 -- Of pine (Pinus spp.) m3 10 15
4407.12.00.00 -- Of fir (Abies spp.) and spruce (Picea spp.) m3 10 15
4407.19.00.00 -- Other m3 10 15
- Of tropical wood :
4407.21.00.00 -- Mahogany (Swietenia spp.) m3 10 15
4407.22.00.00 -- Virola, Imbuia and Balsa m3 10 15
4407.25.00.00 -- Dark Red Meranti, Light Red Meranti and Meranti m3 10 15
Bakau
4407.26.00.00 -- White Lauan, White Meranti, White Seraya, Yellow m3 10 15
Meranti and Alan
4407.27.00.00 -- Sapelli m3 10 15
4407.28.00.00 -- Iroko m3 10 15
4407.29.00.00 -- Other m3 10 15
200
Section IX
Chapter 44
44.072/10
- Other :
4407.91.00.00 -- Of oak (Quercus spp.) m3 10 15
4407.92.00.00 -- Of beech (Fagus spp.) m3 10 15
4407.93.00.00 -- Of maple (Acer spp.) m3 10 15
4407.94.00.00 -- Of cherry (Prunus spp.) m3 10 15
4407.95.00.00 -- Of ash (Fraxinus spp.) m3 10 15
4407.96.00.00 -- Of birch (Betula spp.) m3 10 15
4407.97.00.00 -- Of poplar and aspen (Populus spp.) m3 10 15
4407.99.00.00 -- Other m3 10 15
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.
4408.10.00.00 - Coniferous kg 10 15
- Of tropical wood :
4408.31.00.00 -- Dark Red Meranti, Light Red Meranti and Meranti kg 10 15
Bakau
4408.39.00.00 -- Other kg 10 15
4408.90.00.00 - Other kg 10 15
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.
4409.10.00.00 -Coniferous kg 10 15
- Non-coniferous :
4409.21.00.00 -- Of bamboo kg 10 15
4409.22.00.00 -- Of tropical wood kg 10 15
4409.29.00.00 -- Other kg 10 15
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 :
4410.11.00.00 -- Particle board kg 10 15
4410.12.00.00 -- Oriented strand board (OSB) kg 10 15
4410.19.00.00 -- Other kg 10 15
4410.90.00.00 - Other kg 10 15
201
Section IX
Chapter 44
44.11/151
44.11 Fibreboard of wood or other ligneous materials,

whether or not bonded with resins or other organic
substances.
-Medium density fibreboard (MDF) :
4411.12.00.00 -- Of a thickness not exceeding 5 mm kg 10 15
4411.13.00.00 -- Of a thickness exceeding 5 mm but not exceeding kg 10 15
9 mm
4411.14.00.00 -- Of a thickness exceeding 9 mm kg 10 15
- Other :
4411.92.00.00 -- Of a density exceeding 0.8 g/cm³ kg 10 15
4411.93.00.00 -- Of a density exceeding 0.5 g/cm³ but not exceeding kg 10 15
0.8 g/cm³
4411.94.00.00 -- Of a density not exceeding 0.5 g/cm³ kg 10 15
44.12 Plywood, veneered panels and similar laminated

wood.
4412.10.00.00 -Of bamboo m3 20 15
- Other plywood, consisting solely of sheets of wood
(other than bamboo), each ply not exceeding
6 mm thickness :
4412.31.00.00 -- With at least one outer ply of tropical wood m3 20 15
4412.33.00.00 -- Other, with at least one outer ply of non-coniferous m3 20 15
wood of the species alder (Alnus spp.) ash (Fraxinus
spp.) beech (Fagus spp.), birch (Betula spp.), cherry
(Prunus spp.), chestnut (Castanea spp.), elm (Ulmus
spp.), eucalyptus (Eucalyptus spp.), hickory (Carya
spp.), horse chestnut (Aesculus spp.), lime (Tilia
spp.), maple (Acer spp.), oak (Quercus spp.), plane
tree (Platanus spp.), poplar and aspen (Populus
spp.), robinia (Robinia spp.), tulipwood
(Linodendron spp.) or walnut (Juglans spp.)
4412.34.00.00 -- Other, with at least one outer ply of non-coniferous m3 20 15
wood not specified under subheading 4412.33
4412.39.00.00 -- Other, with both outer piles of coniferous wood m3 20 15
- Other :
4412.94.00.00 -- Blockboard, laminboard and battenboard kg 20 15
4412.99.00.00 -- Other kg 20 15
44.13 4413.00.00.00 Densified wood, in blocks, plates, strips or profile kg 10 15

shapes.
44.14 4414.00.00.00 Wooden frames for paintings, photographs, mirrors kg 10 15
or similar objects.
44.15 Packing cases, boxes, crates, drums and similar
packings, of wood; cable-drums of wood; pallets, box
pallets and other load boards, of wood; pallet collars
of wood.
202
Section IX
Chapter 44
44.152/19
4415.10.00.00 - Cases, boxes, crates, drums and similar packings; u 10 15

cable-drums
4415.20.00.00 - Pallets, box pallets and other load boards; pallet collars u 10 15
44.16 4416.00.00.00 Casks, barrels, vats, tubs and other coopers' kg 10 15

products and parts thereof, of wood, including
staves.
44.17 4417.00.00.00 Tools, tool bodies, tool handles, broom or brush kg 20 15

bodies and handles, of wood; boot or shoe lasts and
trees, of wood.
44.18 Builders' joinery and carpentry of wood, including
cellular wood panels, assembled flooring panels,
shingles and shakes.
4418.10.00.00 - Windows, French-windows and their frames kg 20 15
4418.20.00.00 - Doors and their frames and thresholds kg 20 15
4418.40.00.00 - Shuttering for concrete constructional work kg 20 15
4418.50.00.00 - Shingles and shakes kg 20 15
4418.60.00.00 - Posts and beams kg 20 15
- Assembled flooring panels :
4418.73.00.00 -- Of bamboo or with at least the top layer (wear layer) kg 20 15

of bamboo
4418.74.00.00 -- Other, for mosaic floors kg 20 15
4418.75.00.00 -- Other, multilayer kg 20 15
4418.79.00.00 -- Other kg 20 15
- Other :
4418.91.00.00 -- Of bamboo kg 20 15
4418.99.00.00 -- Other kg 20 15
44.19 Tableware and kitchenware, of wood.

- Of bamboo :
4419.11.00.00 -- Bread boards, chopping boards and similar boards kg 20 15
4419.12.00.00 -- Chopsticks kg 20 15
4419.19.00.00 -- Other kg 20 15
4419.90.00.00 - Other kg 20 15
203
Section IX
Chapter 44
44.20/21
44.20 Wood marquetry and inlaid wood; caskets and cases

for jewellery or cutlery, and similar articles, of wood;
statuettes and other ornaments, of wood; wooden
articles of furniture not falling in Chapter 94.
4420.10.00.00 - Statuettes and other ornaments, of wood kg 20 15
4420.90.00.00 - Other kg 20 15
44.21 Other articles of wood.

4421.10.00.00 - Clothes hangers kg 20 15
- Other:
-- Of bamboo :
4421.91.10.00 --- Match splints kg 10 15
4421.91.20.00 --- Toothpicks kg 20 15
4421.91.90.00 --- Other kg 20 15
-- Other :
4421.99.10.00 --- Match splints kg 10 15
4421.99.20.00 --- Toothpicks kg 20 15
4421.99.90.00 --- Other kg 20 15
_________________
204
Section IX
Chapter 45
45.01/04
Chapter 45
Cork and articles of cork
Note.
(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).
_________________
45.01 Natural cork, raw or simply prepared; waste cork;

crushed, granulated or ground cork.
4501.10.00.00 - Natural cork, raw or simply prepared kg 5 15
4501.90.00.00 - Other kg 5 15
45.02 4502.00.00.00 Natural cork, debacked or roughly squared, or in kg 5 15

rectangular (including square) blocks, plates, sheets
or strip (including sharp-edged blanks for corks or
stoppers).
45.03 Articles of natural cork.

4503.10.00.00 - Corks and stoppers kg 10 15
- Other:
4503.90.10.00 -- Floats for fishing nets kg 5 0
4503.90.90.00 -- Other kg 20 15
45.04 Agglomerated cork (with or without a binding
substance) and articles of agglomerated cork.
4504.10.00.00 - Blocks, plates, sheets and strip; tiles of any shape; solid kg 10 15
cylinders, including discs
4504.90.00.00 - Other kg 20 15
_________________
205
Section IX
Chapter 46
46.01/02
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.
(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.
_________________
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 :
4601.21.00.00 -- Of bamboo kg 20 15
4601.22.00.00 -- Of rattan kg 20 15
4601.29.00.00 -- Other kg 20 15
- Other :
4601.92.00.00 -- Of bamboo kg 20 15
4601.93.00.00 -- Of rattan kg 20 15
4601.94.00.00 -- Of other vegetable materials kg 20 15
-- Other:
4601.99.10.00 --- Mats, matting and screens kg 20 15
4601.99.90.00 --- Other kg 20 15
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 :
4602.11.00.00 -- Of bamboo kg 20 15
4602.12.00.00 -- Of rattan kg 20 15
4602.19.00.00 -- Other kg 20 15
4602.90.00.00 - Other kg 20 15
_________________
206
Section X
Chapter 47
47.01/05
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.
_________________
47.01 4701.00.00.00 Mechanical wood pulp. kg 5 15
47.02 4702.00.00.00 Chemical wood pulp, dissolving grades. kg 5 15
47.03 Chemical wood pulp, soda or sulphate, other than

dissolving grades.
- Unbleached :
4703.11.00.00 -- Coniferous kg 5 15
- Semi-bleached or bleached :
4703.21.00.00 -- Coniferous kg 5 15
47.04 Chemical wood pulp, sulphite, other than dissolving

grades.
- Unbleached :
4704.11.00.00 -- Coniferous kg 5 15
- Semi-bleached or bleached :
4704.21.00.00 -- Coniferous kg 5 15
47.05 4705.00.00.00 Wood pulp obtained by a combination of kg 5 15

mechanical and chemical pulping processes.
207
Section X
Chapter 47
47.06/07
47.06 Pulps of fibres derived from recovered (waste and

scrap) paper or paperboard or of other fibrous
cellulosic material.
4706.10.00.00 - Cotton linters pulp kg 5 15
4706.20.00.00 - Pulps of fibres derived from recovered (waste and kg 5 15
scrap) paper or paperboard
4706.30.00.00 - Other, of bamboo kg 5 15
- Other :
4706.91.00.00 -- Mechanical kg 5 15
4706.92.00.00 -- Chemical kg 5 15
4706.93.00.00 -- Obtained by a combination of mechanical and kg 5 15
chemical processes
47.07 Recovered (waste and scrap) paper or paperboard.

4707.10.00.00 - Unbleached kraft paper or paperboard or corrugated kg 5 15
paper or paperboard
4707.20.00.00 - Other paper or paperboard made mainly of bleached kg 5 15
chemical pulp, not coloured in the mass
4707.30.00.00 - Paper or paperboard made mainly of mechanical pulp kg 5 15
(for example, newspapers, journals and similar printed
matter)
4707.90.00.00 - Other, including unsorted waste and scrap kg 5 15
_________________
208
Section X
Chapter 48
Notes1
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).
(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;
(p) Articles of Chapter 95 (for example, toys, games, sports requisites); or
(q) Articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for
babies).
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, and apply only to paper : (a) in strips or rolls of a width
exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding
15 cm in the unfolded state.
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
209
Section X
Chapter 48
Notes2
(b) containing more than 8 % ash, and
1. weighing not more than 80 g/m2, or
2. coloured throughout the mass; or
(c) containing more than 3 % ash and having a brightness of 60 % or more; or
(d) containing more than 3 % but not more than 8 % ash, having a brightness less than 60 %, and a burst index equal to or less
than 2.5 kPa·m2/g; or
(e) containing 3 % ash or less, having a brightness of 60 % or more and a burst index equal to or less than 2.5 kPa·m2/g.
For paper or paperboard weighing more than 150 g/m2 :
(a) coloured throughout the mass; or
(b) having a brightness of 60 % or more, and
1. a caliper of 225 micrometres (microns) or less, or
2. a caliper 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 48.03 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 parallelstrands 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.
210
Section X
Chapter 48
Notes3
Subheading Notes.
1.- For the purposes of subheadings 4804.11 and 4804.19, “kraftliner” means machine-finished or machine-glazed paper and
paperboard, of which not less than 80 % by weight of the total fibre content consists of wood fibres obtained by the chemical
sulphate or soda processes, in rolls, weighing more than 115 g/m² and having a minimum Mullen bursting strength as indicated
in the following table or the linearly interpolated or extrapolated equivalent for any other weight.
Weight Minimum Mullen bursting strength

g/m² kPa
____________ _____________________________
115 393
125 417
200 637
300 824
400 961
2.- For the purposes of subheadings 4804.21 and 4804.29, “sack kraft paper” means 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 :
Weight Minimum tear Minimum tensile

g/m² mN kN/m
Machine Machine Cross Machine
direction direction plus direction direction plus
cross direction cross direction
60 700 1,510 1.9 6
70 830 1,790 2.3 7.2
80 965 2,070 2.8 8.3
100 1,230 2,635 3.7 10.6
115 1,425 3,060 4.4 12.3
3.- For the purposes of subheading 4805.11, “semi-chemical 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 combination of mechanical and
chemical pulping processes, 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 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical
processes, 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 4805.24 and 4805.25 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 4805.30, “sulphite wrapping paper” means machine-glazed paper, of which more than 40 % by
weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not
exceeding 8 % and having a Mullen burst index of not less than 1.47 kPa·m2/g.
7.- For the purposes of subheading 4810.22, “light-weight coated paper” means paper, coated on both sides, of a total weight not
exceeding 72 g/m², with a coating weight not 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.
_________________
211
Section X
Chapter 48
48.01/021
48.01 4801.00.00.00 Newsprint, in rolls or sheets. kg 0 15
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.
4802.10.00.00 - Hand-made paper and paperboard kg 5 15
4802.20.00.00 - Paper and paperboard of a kind used as a base for kg 5 15

photo-sensitive, heat-sensitive or electro-sensitive
paper or paperboard
4802.40.00.00 - Wallpaper base kg 5 15
- 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 :
4802.54.00.00 -- Weighing less than 40 g/m² kg 5 15

-- Weighing 40 g/m² or more but not more than
150 g/m², in rolls:
4802.55.10.00 --- Of a width not exceeding 150mm kg 5 15
4802.55.90.00 --- Other kg 5 15
-- 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:
4802.56.10.00 --- Carbonising base paper kg 5 15
4802.56.90.00 --- Other kg 20 15
4802.57.00.00 -- Other, weighing 40 g/m² or more but not more kg 5 15

than 150 g/m²
4802.58.00.00 -- Weighing more than 150 g/m² kg 5 15
- 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 :
212
Section X
Chapter 48
48.022/041
-- In rolls:
4802.61.10.00 --- Of a width not exceeding 150mm kg 5 15
4802.61.90.00 --- Other kg 5 15
-- In sheets with one side not exceeding 435 mm
and the other side not exceeding 297 mm in the
unfolded state:
4802.62.90.00 --- Other kg 20 15
-- Other:
4802.69.90.00 --- Other kg 20 15
48.03 4803.00.00.00 Toilet or facial tissue stock, towel or napkin stock kg 10 15

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.
48.04 Uncoated kraft paper and paperboard, in rolls or

sheets, other than that of heading 48.02 or 48.03.
- Kraftliner :
4804.11.00.00 -- Unbleached kg 5 15
4804.19.00.00 -- Other kg 5 15
- Sack kraft paper :
4804.21.00.00 -- Unbleached kg 5 15
4804.29.00.00 -- Other kg 5 15
- Other kraft paper and paperboard weighing
150 g/m² or less :
4804.31.00.00 -- Unbleached kg 5 15
4804.39.00.00 -- Other kg 5 15
- Other kraft paper and paperboard weighing more

than 150 g/m² but less than 225 g/m² :
4804.41.00.00 -- Unbleached kg 5 15
4804.42.00.00 -- Bleached uniformly throughout the mass and of kg 5 15
which more than 95 % by weight of the total fibre
content consists of wood fibres obtained by a
chemical process
4804.49.00.00 -- Other kg 5 15
213
Section X
Chapter 48
48.042/06
- Other kraft paper and paperboard weighing

225 g/m² or more :
4804.51.00.00 -- Unbleached kg 5 15
4804.52.00.00 -- Bleached uniformly throughout the mass and of kg 5 15

content consists of wood obtained by a chemical
process
4804.59.00.00 -- Other kg 5 15
48.05 Other uncoated paper and paperboard, in rolls or

sheets, not further worked or processed than as
- Fluting paper :
4805.11.00.00 -- Semi-chemical fluting paper kg 5 15
4805.12.00.00 -- Straw fluting paper kg 5 15
4805.19.00.00 -- Other kg 5 15
- Testliner (recycled liner board) :

4805.24.00.00 -- Weighing 150 g/m² or less kg 5 15
4805.30.00.00 - Sulphite wrapping paper kg 5 15

4805.40.00.00 - Filter paper and paperboard kg 5 15
4805.50.00.00 - Felt paper and paperboard kg 5 15
- Other :
4805.91.00.00 -- Weighing 150 g/m² or less kg 5 15
4805.92.00.00 -- Weighing more than 150 g/m² but less than kg 5 15

225 g/m²
4805.93.00.00 -- Weighing 225 g/m² or more kg 5 15
48.06 Vegetable parchment, greaseproof papers,

tracing papers and glassine and other glazed
transparent or translucent papers, in rolls or
sheets.
4806.10.00.00 - Vegetable parchment kg 10 15
4806.20.00.00 - Greaseproof papers kg 10 15
4806.30.00.00 - Tracing papers kg 10 15
4806.40.00.00 - Glassine and other glazed transparent or translucent kg 10 15
papers
214
Section X
Chapter 48
48.07/101
48.07 4807.00.00.00 Composite paper and paperboard (made by kg 10 15

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.
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.
4808.10.00.00 - Corrugated paper and paperboard, whether or not kg 10 15

perforated
4808.40.00.00 - Kraft paper, creped or crinkled, whether or not kg 10 15

embossed or perforated
4808.90.00.00 - Other kg 10 15
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.
4809.20.00.00 - Self-copy paper kg 10 15
4809.90.00.00 - Other kg 10 15
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 :
-- In rolls:
4810.13.10.00 --- Printed kg 10 15
4810.13.90.00 --- Other kg 10 15
4810.14.00.00 -- In sheets with one side not exceeding 435 mm kg 20 15

and the other side not exceeding 297 mm in the
unfolded state
4810.19.00.00 -- Other kg 10 15
215
Section X
Chapter 48
48.102
- 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 :
-- Light-weight coated paper:
4810.22.10.00 --- In rolls of a width not exceeding 150mm or in kg 10 15
rectangular (including square) sheets, with one
side not exceeding 435mm and the other side not
exceeding 297mm in the unfolded state
4810.22.90.00 --- Other kg 10 15
-- Other:
4810.29.90.00 --- Other kg 10 15
- Kraft paper and paperboard, other than that of a
kind used for writing, printing or other graphic
purposes :
-- Bleached uniformly throughout the mass and of
chemical process, and weighing 150 g/m² or less:
4810.31.90.00 --- Other kg 10 15
-- Bleached uniformly throughout the mass and of
chemical process, and weighing more than
150 g/m²:
4810.32.90.00 --- Other kg 10 15
-- Other:
4810.39.90.00 --- Other kg 10 15
- Other paper and paperboard :
-- Multi-ply:
4810.92.90.00 --- Other kg 10 15
216
Section X
Chapter 48
48.103/111
-- Other
4810.99.90.00 --- Other kg 10 15
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.
- Tarred, bituminised or asphalted paper and
paperboard:
4811.10.10.00 -- Floor covering on a base of paper or of kg 10 15
paperboard, whether or not cut to size
4811.10.90.00 -- Other kg 10 15
- Gummed or adhesive paper and paperboard :
-- Self-adhesive:
4811.41.90.00 --- Other kg 10 15
-- Other:
4811.49.90.00 --- Other kg 10 15
- Paper and paperboard coated, impregnated or

covered with plastics (excluding adhesives) :
-- Bleached, weighing more than 150 g/m²:
(excluding floor covering)
4811.51.20.00 --- Floor covering on a base of paper or of kg 20 15
4811.51.90.00 --- Other kg 10 15
217
Section X
Chapter 48
48.112/15
--Other:
4811.59.20.00 --- Floor covering on a base of paper or of kg 20 15
4811.59.90.00 --- Other kg 10 15
- Paper and paperboard, coated, impregnated or
covered with wax, paraffin wax, stearin, oil or
glycerol:
4811.60.10.00 -- In rolls of a width not exceeding 150mm or in kg 10 15
4811.60.90.00 -- Other kg 10 15
- Other paper, paperboard, cellulose wadding and
webs of cellulose fibres:
4811.90.10.00 -- In rolls of a width not exceeding 150mm or in kg 10 15
4811.90.90.00 -- Other kg 10 15
48.12 4812.00.00.00 Filter blocks, slabs and plates, of paper pulp. kg 10 15
48.13 Cigarette paper, whether or not cut to size or in

the form of booklets or tubes.
4813.10.00.00 - In the form of booklets or tubes kg 10 15
4813.20.00.00 - In rolls of a width not exceeding 5 cm kg 5 15
4813.90.00.00 - Other kg 10 15
48.14 Wallpaper and similar wall coverings; window
transparencies of paper.
4814.20.00.00 - Wallpaper and similar wall coverings, consisting kg 20 15
of paper coated or covered, on the face side, with
a grained, embossed, coloured, design-printed or
otherwise decorated layer of plastics
4814.90.00.00 - Other kg 20 15
[48.15]
218
Section X
Chapter 48
48.16/191
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.
4816.20.00.00 - Self-copy paper kg 10 15
4816.90.00.00 - Other kg 10 15
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.
4817.10.00.00 - Envelopes kg 20 15
4817.20.00.00 - Letter cards, plain postcards and correspondence kg 20 15
cards
4817.30.00.00 - Boxes, pouches, wallets and writing kg 20 15
compendiums, of paper or paperboard, containing
an assortment of paper stationery
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, bed sheets and similar
household, sanitary or hospital articles, articles of
apparel and clothing accessories, of paper pulp,
paper, cellulose wadding or webs of cellulose
fibres.
4818.10.00.00 - Toilet paper kg 20 15

4818.20.00.00 - Handkerchiefs, cleansing or facial tissues and kg 20 15
towels
4818.30.00.00 - Tablecloths and serviettes kg 20 15
4818.90.00.00 - Other kg 20 15
48.19 Cartons, boxes, cases, bags and other packing

containers, of paper, paperboard, cellulose
wadding or webs of cellulose fibres; box files,
letter trays, and similar articles, of paper or
paperboard of a kind used in offices, shops or the
like.
4819.10.00.00 - Cartons, boxes and cases, of corrugated paper or kg 20 15
paperboard
219
Section X
Chapter 48
48.192/21
- Folding cartons, boxes and cases, of non-

corrugated paper or paperboard:
4819.20.10.00 -- Cartons and boxes lined with polypropylene film kg 10 15
4819.20.90.00 -- Other kg 20 15
4819.30.00.00 - Sacks and bags, having a base of a width of 40 cm kg 20 15

or more
4819.40.00.00 - Other sacks and bags, including cones kg 20 15
4819.50.00.00 - Other packing containers, including record sleeves kg 20 15
4819.60.00.00 - Box files, letter trays, storage boxes and similar kg 20 15

articles, of a kind used in offices, shops or the like
48.20 Registers, account books, note books, order books,

receipt books, letter pads, memorandum pads,
diaries and similar articles, exercise books,
blotting-pads, binders (loose-leaf or other),
folders, file covers, manifold business forms,
interleaved carbon sets and other articles of
stationery, of paper or paperboard; albums for
samples or for collections and book covers, of
paper or paperboard.
4820.10.00.00 - Registers, account books, note books, order books, kg 20 15
receipt books, letter pads, memorandum pads,
diaries and similar articles
4820.20.00.00 - Exercise books kg 20 15
4820.30.00.00 - Binders (other than book covers), folders and file kg 20 15

covers
4820.40.00.00 - Manifold business forms and interleaved carbon kg 20 15
sets
4820.50.00.00 - Albums for samples or for collections kg 20 15
- Other:
4820.90.10.00 -- Other articles of stationery kg 20 15
4820.90.90.00 -- Other kg 20 15
48.21 Paper or paperboard labels of all kinds, whether
or not printed.
4821.10.00.00 - Printed kg 10 15
4821.90.00.00 - Other kg 10 15
220
Section X
Chapter 48
48.22/23
48.22 Bobbins, spools, cops and similar supports of

paper pulp, paper or paperboard (whether or not
perforated or hardened).
4822.10.00.00 - Of a kind used for winding textile yarn kg 10 15
4822.90.00.00 - Other kg 10 15
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.
4823.20.00.00 - Filter paper and paperboard kg 10 15
4823.40.00.00 - Rolls, sheets and dials, printed for self-recording kg 20 15
apparatus
- Trays, dishes, plates, cups and the like, of paper or
paperboard :
4823.61.00.00 -- Of bamboo kg 20 15
4823.69.00.00 -- Other kg 20 15
4823.70.00.00 - Moulded or pressed articles of paper pulp kg 20 15
4823.90.00.00 - Other kg 20 15
_________________
221
Section X
Chapter 49
Notes
Chapter 49
Printed books, newspapers, pictures and other products

of the printing industry; manuscripts, typescripts and plans
Notes.
(a) Photographic negatives or positives on transparent bases (Chapter 37);
(b) Maps, plans or globes, in relief, whether or not printed (heading 90.23);
(c) Playing cards or other goods of Chapter 95; or
(d) Original engravings, prints or lithographs (heading 97.02), postage or revenue stamps, stamp-postmarks, first-day covers,
postal stationery or the like of heading 97.04, antiques of an age exceeding one hundred years or other articles of Chapter 97.
2.- For the purposes of Chapter 49, the term “printed” also means reproduced by means of a duplicating machine, produced under
the control of an 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.
_________________
222
Section X
Chapter 49
49.01/05
49.01 Printed books, brochures, leaflets and similar

printed matter, whether or not in single sheets.
4901.10.00.00 - In single sheets, whether or not folded kg 0 0
- Other :
4901.91.00.00 -- Dictionaries and encyclopaedias, and serial kg 0 0

instalments thereof
-- Other:
4901.99.10.00 --- Scientific or school printed books, brochures, kg 0 0

leaflets and similar printed matter
4901.99.90.00 --- Other kg 0 0
49.02 Newspapers, journals and periodicals, whether or

not illustrated or containing advertising material.
4902.10.00.00 - Appearing at least four times a week kg 0 15

4902.90.00.00 - Other kg 0 15
49.03 4903.00.00.00 Children's picture, drawing or colouring books. kg 0 0
49.04 4904.00.00.00 Music, printed or in manuscript, whether or not kg 0 0
bound or illustrated.
49.05 Maps and hydrographic or similar charts of all

kinds, including atlases, wall maps, topographical
plans and globes, printed.
4905.10.00.00 - Globes kg 0 0
- Other :
4905.91.00.00 -- In book form kg 0 0
4905.99.00.00 -- Other kg 0 0
223
Section X
Chapter 49
49.06/11
49.06 4906.00.00.00 Plans and drawings for architectural, engineering, kg 0 15

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.
49.07 4907.00.00.00 Unused postage, revenue or similar stamps of kg 0 15
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.
49.08 Transfers (decalcomanias).
4908.10.00.00 - Transfers (decalcomanias), vitrifiable kg 10 15
4908.90.00.00 - Other kg 10 15
49.09 4909.00.00.00 Printed or illustrated postcards; printed cards kg 20 15

bearing personal greetings, messages or
announcements, whether or not illustrated, with or
without envelopes or trimmings.
49.10 4910.00.00.00 Calendars of any kind, printed, including calendar kg 20 15

blocks.
49.11 Other printed matter, including printed pictures

and photographs.
4911.10.00.00 - Trade advertising material, commercial catalogues kg 20 15

and the like
- Other :
4911.91.00.00 -- Pictures, designs and photographs kg 20 15
-- Other:
4911.99.10.00 --- Printed matter for administrative use kg 20 15
--- Other:
4911.99.91.00 ---- Telephone recharge cards kg 20 15
4911.99.99.00 ---- Other kg 20 15
_________________
224
Section XI
Notes1
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, typewriter ribbons, sanitary towels
(pads) and tampons, napkins (diapers) and napkin liners for babies); or
(v) Articles of Chapter 97.
2.- (A) Goods classifiable in 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.
225
Section XI
Notes2
(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;
(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.
226
Section XI
Notes3
(B) Exceptions :
(a) Single yarn of any textile material, except :
(i) Single yarn of wool or fine animal hair, unbleached; and
(ii) Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5,000 decitex;
(b) Multiple (folded) or cabled yarn, unbleached :
(i) Of silk or waste silk, however put up; or
(ii) Of other textile material except wool or fine animal hair, in hanks or skeins;
(c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and
(d) Single, multiple (folded) or cabled yarn of any textile material :
(i) In cross-reeled hanks or skeins; or
(ii) Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops,
twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).
5.- For the purposes of headings 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) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as
described in any other subparagraph of this Note, but excluding fabrics the cut edges of which have been prevented from
unravelling by hot cutting or by other simple means;
(d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have
been prevented from unravelling by whipping or by other simple means;
(e) Cut to size and having undergone a process of drawn thread work;
(f) 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);
(g) 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”.
227
Section XI
Notes4
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
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);
228
Section XI
Notes5
(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.)
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.
_________________
229
Section XI
Chapter 50
50.01/07
Chapter 50
Silk
50.01 5001.00.00.00 Silk-worm cocoons suitable for reeling. kg 5 15
50.02 5002.00.00.00 Raw silk (not thrown). kg 5 15
50.03 5003.00.00.00 Silk waste (including cocoons unsuitable for kg 5 15

reeling, yarn waste and garnetted stock).
50.04 5004.00.00.00 Silk yarn (other than yarn spun from silk waste) not kg 10 15
put up for retail sale.
50.05 5005.00.00.00 Yarn spun from silk waste, not put up for retail kg 10 15
sale.
50.06 5006.00.00.00 Silk yarn and yarn spun from silk waste, put up for kg 20 15
retail sale; silk-worm gut.
50.07 Woven fabrics of silk or of silk waste.

5007.10.00.00 - Fabrics of noil silk kg 20 15
5007.20.00.00 - Other fabrics, containing 85 % or more by weight of kg 20 15
silk or of silk waste other than noil silk
5007.90.00.00 - Other fabrics kg 20 15
_________________
230
Section XI
Chapter 51
51.01/051
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).
_________________
51.01 Wool, not carded or combed.

- Greasy, including fleece-washed wool :
5101.11.00.00 -- Shorn wool kg 5 15
5101.19.00.00 -- Other kg 5 15
- Degreased, not carbonised :
5101.21.00.00 -- Shorn wool kg 5 15
5101.29.00.00 -- Other kg 5 15
5101.30.00.00 - Carbonised kg 5 15
51.02 Fine or coarse animal hair, not carded or
combed.
- Fine animal hair :
5102.11.00.00 -- Of Kashmir (cashmere) goats kg 5 15
5102.19.00.00 -- Other kg 5 15
5102.20.00.00 - Coarse animal hair kg 5 15
51.03 Waste of wool or of fine or coarse animal hair,
including yarn waste but excluding garnetted
stock.
5103.10.00.00 - Noils of wool or of fine animal hair kg 5 15
5103.20.00.00 - Other waste of wool or of fine animal hair kg 5 15
5103.30.00.00 - Waste of coarse animal hair kg 5 15
51.04 5104.00.00.00 Garnetted stock of wool or of fine or coarse kg 5 15
animal hair.
51.05 Wool and fine or coarse animal hair, carded or
combed (including combed wool in fragments).
5105.10.00.00 - Carded wool kg 5 15
- Wool tops and other combed wool :
5105.21.00.00 -- Combed wool in fragments kg 5 15
5105.29.00.00 -- Other kg 5 15
- Fine animal hair, carded or combed :
5105.31.00.00 -- Of Kashmir (cashmere) goats kg 5 15
231
Section XI
Chapter 51
51.052/11
5105.39.00.00 -- Other kg 5 15
5105.40.00.00 - Coarse animal hair, carded or combed kg 5 15
51.06 Yarn of carded wool, not put up for retail sale.

5106.10.00.00 - Containing 85 % or more by weight of wool kg 10 15
5106.20.00.00 - Containing less than 85 % by weight of wool kg 10 15
51.07 Yarn of combed wool, not put up for retail sale.

5107.10.00.00 - Containing 85 % or more by weight of wool kg 10 15
5107.20.00.00 - Containing less than 85 % by weight of wool kg 10 15
51.08 Yarn of fine animal hair (carded or combed),

not put up for retail sale.
5108.10.00.00 - Carded kg 10 15
5108.20.00.00 - Combed kg 10 15
51.09 Yarn of wool or of fine animal hair, put up for

retail sale.
5109.10.00.00 - Containing 85 % or more by weight of wool or kg 20 15
of fine animal hair
5109.90.00.00 - Other kg 20 15
51.10 5110.00.00.00 Yarn of coarse animal hair or of horsehair kg 10 15

(including gimped horsehair yarn), whether or
51.11 Woven fabrics of carded wool or of carded fine

animal hair.
- Containing 85 % or more by weight of wool or
of fine animal hair :
5111.11.00.00 -- Of a weight not exceeding 300 g/m² kg 20 15
5111.19.00.00 -- Other kg 20 15
5111.20.00.00 - Other, mixed mainly or solely with man-made kg 20 15

filaments
staple fibres
5111.90.00.00 - Other kg 20 15
232
Section XI
Chapter 51
51.121/13
51.12 Woven fabrics of combed wool or of combed

fine animal hair.
- Containing 85 % or more by weight of wool or
of fine animal hair :
5112.11.00.00 -- Of a weight not exceeding 200 g/m² kg 20 15
5112.19.00.00 -- Other kg 20 15

filaments
staple fibres
5112.90.00.00 - Other kg 20 15
51.13 5113.00.00.00 Woven fabrics of coarse animal hair or of kg 20 15

horsehair.
_________________
233
Section XI
Chapter 52
52.01/051
Chapter 52
Cotton
Subheading Note.
1.- For the purposes of subheadings 5209.42 and 5211.42, the expression “denim” means fabrics of yarns of different colours,
of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and
the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.
_________________
52.01 Cotton, not carded or combed.

5201.00.10.00 - Not ginned kg 5 15
5201.00.90.00 - Other kg 5 15
52.02 Cotton waste (including yarn waste and garnetted

stock).
5202.10.00.00 - Yarn waste (including thread waste) kg 5 15
- Other :
5202.91.00.00 -- Garnetted stock kg 5 15
5202.99.00.00 -- Other kg 5 15
52.03 Cotton, carded or combed.

5203.00.10.00 - Carded kg 5 15
5203.00.20.00 - Combed kg 5 15
52.04 Cotton sewing thread, whether or not put up for retail

sale.
- Not put up for retail sale :
5204.11.00.00 -- Containing 85 % or more by weight of cotton kg 10 15
5204.19.00.00 -- Other kg 10 15
5204.20.00.00 - Put up for retail sale kg 10 15
52.05 Cotton yarn (other than sewing thread), containing

85 % or more by weight of cotton, not put up for retail
sale.
- Single yarn, of uncombed fibres :
5205.11.00.00 -- Measuring 714.29 decitex or more (not exceeding kg 10 15
14 metric number)
5205.12.00.00 -- Measuring less than 714.29 decitex but not less than kg 10 15
232.56 decitex (exceeding 14 metric number but not
exceeding 43 metric number)
125 decitex (exceeding 52 metric number but not
5205.15.00.00 -- Measuring less than 125 decitex (exceeding 80 metric kg 10 15
number)
234
Section XI
Chapter 52
52.052
- Single yarn, of combed fibres :

14 metric number)
5205.26.00.00 -- Measuring less than 125 decitex but not less than kg 10 15
5205.28.00.00 -- Measuring less than 83.33 decitex (exceeding kg 10 15
120 metric number)
- Multiple (folded) or cabled yarn, of uncombed fibres :
5205.31.00.00 -- Measuring per single yarn 714.29 decitex or more (not kg 10 15
exceeding 14 metric number per single yarn)
5205.32.00.00 -- Measuring per single yarn less than 714.29 decitex but kg 10 15
not less than 232.56 decitex (exceeding 14 metric
number but not exceeding 43 metric number per single
yarn)
yarn)
not less than 125 decitex (exceeding 52 metric number
but not exceeding 80 metric number per single yarn)
5205.35.00.00 -- Measuring per single yarn less than 125 decitex kg 10 15
(exceeding 80 metric number per single yarn)
- Multiple (folded) or cabled yarn, of combed fibres :
yarn)
yarn)
235
Section XI
Chapter 52
52.053/061
5205.46.00.00 -- Measuring per single yarn less than 125 decitex but not kg 10 15
less than 106.38 decitex (exceeding 80 metric number
number but not exceeding 120 metric number per
single yarn)
5205.48.00.00 -- Measuring per single yarn less than 83.33 decitex kg 10 15
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 :
14 metric number)
number)
- Single yarn, of combed fibres :
14 metric number)
number)
- Multiple (folded) or cabled yarn, of uncombed fibres :
yarn)
yarn)
236
Section XI
Chapter 52
52.062/081
- Multiple (folded) or cabled yarn, of combed fibres :
yarn)
yarn)
52.07 Cotton yarn (other than sewing thread) put up for
retail sale.
5207.10.00.00 - Containing 85 % or more by weight of cotton kg 10 15
- Other:
5207.90.10.00 -- Fishing yarn kg 5 0
5207.90.90.00 -- Other kg 10 15
52.08 Woven fabrics of cotton, containing 85 % or more by
weight of cotton, weighing not more than 200 g/m2.
- Unbleached :
5208.11.00.00 -- Plain weave, weighing not more than 100 g/m2 kg 10 15
5208.12.00.00 -- Plain weave, weighing more than 100 g/m2 kg 10 15
5208.13.00.00 -- 3-thread or 4-thread twill, including cross twill kg 10 15
5208.19.00.00 -- Other fabrics kg 10 15
- Bleached :
-- Other fabrics:
5208.29.10.00 --- Dimity, damasks and the like kg 20 15
5208.29.90.00 --- Other kg 20 15
- Dyed :
237
Section XI
Chapter 52
52.082/091
-- Other fabrics:
5208.39.90.00 --- Other kg 20 15
- Of yarns of different colours :
5208.49.00.00 -- Other fabrics kg 20 15
- Printed :
-- Plain weave, weighing not more than 100 g/m2:
5208.51.10.00 --- Obtained by wax-based printing process kg 35 15
5208.51.90.00 --- Obtained by other printing process kg 35 15
-- Plain weave, weighing more than 100 g/m2 :
5208.59.00.00 -- Other fabrics kg 35 15
52.09 Woven fabrics of cotton, containing 85 % or more by

weight of cotton, weighing more than 200 g/m2.
- Unbleached :
5209.11.00.00 -- Plain weave kg 10 15
5209.19.00.00 -- Other fabrics kg 10 15
- Bleached :
5209.21.00.00 -- Plain weave kg 20 15
-- Other fabrics:
5209.29.90.00 --- Other kg 20 15
- Dyed :
5209.31.00.00 -- Plain weave kg 20 15
-- Other fabrics:
5209.39.90.00 --- Other kg 20 15
5209.41.00.00 -- Plain weave kg 20 15
5209.42.00.00 -- Denim kg 20 15
5209.43.00.00 -- Other fabrics of 3-thread or 4-thread twill, including kg 20 15
cross twill
5209.49.00.00 -- Other fabrics kg 20 15
238
Section XI
Chapter 52
52.092/111
- Printed :
-- Plain weave:
5209.59.00.00 -- Other fabrics kg 35 15
52.10 Woven fabrics of cotton, containing less than 85 % by

weight of cotton, mixed mainly or solely with man-
made fibres, weighing not more than 200 g/m2.
- Unbleached :
5210.11.00.00 -- Plain weave kg 10 15
5210.19.00.00 -- Other fabrics kg 10 15
- Bleached :
5210.21.00.00 -- Plain weave kg 20 15
5210.29.00.00 -- Other fabrics kg 20 15
- Dyed :
5210.31.00.00 -- Plain weave kg 20 15
5210.39.00.00 -- Other fabrics kg 20 15
5210.41.00.00 -- Plain weave kg 20 15
5210.49.00.00 -- Other fabrics kg 20 15
- Printed :
-- Plain weave:
5210.59.00.00 -- Other fabrics kg 35 15
52.11 Woven fabrics of cotton, containing less than 85 % by

weight of cotton, mixed mainly or solely with man-
made fibres, weighing more than 200 g/m2.
- Unbleached :
5211.11.00.00 -- Plain weave kg 10 15
5211.19.00.00 -- Other fabrics kg 10 15
5211.20.00.00 - Bleached kg 20 15
239
Section XI
Chapter 52
52.112/12
- Dyed :
5211.31.00.00 -- Plain weave kg 20 15
5211.39.00.00 -- Other fabrics kg 20 15
5211.41.00.00 -- Plain weave kg 20 15
5211.42.00.00 -- Denim kg 20 15
5211.43.00.00 -- Other fabrics of 3-thread or 4-thread twill, including kg 20 15
cross twill
5211.49.00.00 -- Other fabrics kg 20 15
- Printed :
-- Plain weave:
5211.59.00.00 -- Other fabrics kg 35 15
52.12 Other woven fabrics of cotton.

- Weighing not more than 200 g/m2 :
5212.11.00.00 -- Unbleached kg 10 15
5212.12.00.00 -- Bleached kg 20 15
5212.13.00.00 -- Dyed kg 20 15
5212.14.00.00 -- Of yarns of different colours kg 20 15
5212.15.00.00 -- Printed kg 20 15
- Weighing more than 200 g/m2 :
5212.21.00.00 -- Unbleached kg 10 15
5212.22.00.00 -- Bleached kg 20 15
5212.23.00.00 -- Dyed kg 20 15
5212.25.00.00 -- Printed kg 35 15
_________________
240
Section XI
Chapter 53
53.01/081
Chapter 53
Other vegetable textile fibres;

paper yarn and woven fabrics of paper yarn
53.01 Flax, raw or processed but not spun; flax tow and
waste (including yarn waste and garnetted stock).
5301.10.00.00 - Flax, raw or retted kg 5 15
- Flax, broken, scutched, hackled or otherwise
processed, but not spun :
5301.21.00.00 -- Broken or scutched kg 5 15
5301.29.00.00 -- Other kg 5 15
5301.30.00.00 - Flax tow and waste kg 5 15
53.02 True hemp (Cannabis sativa L.), raw or processed

but not spun; tow and waste of true hemp (including
yarn waste and garnetted stock).
5302.10.00.00 - True hemp, raw or retted kg 5 15
5302.90.00.00 - Other kg 5 15
53.03 Jute and other textile bast fibres (excluding flax,

true hemp and ramie), raw or processed but not
spun; tow and waste of these fibres (including yarn
waste and garnetted stock).
5303.10.00.00 - Jute and other textile bast fibres, raw or retted kg 5 15
5303.90.00.00 - Other kg 5 15
[53.04]
53.05 5305.00.00.00 Coconut, abaca (Manila hemp or Musa textilis Nee), kg 5 15

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).
53.06 Flax yarn.

5306.10.00.00 - Single kg 10 15
5306.20.00.00 - Multiple (folded) or cabled kg 10 15
53.07 Yarn of jute or of other textile bast fibres of

heading 53.03.
5307.10.00.00 - Single kg 10 15
5307.20.00.00 - Multiple (folded) or cabled kg 10 15
53.08 Yarn of other vegetable textile fibres; paper yarn.

5308.10.00.00 - Coir yarn kg 10 15
5308.20.00.00 - True hemp yarn kg 10 15
241
Section XI
Chapter 53
53.082/11
- Other:
5308.90.10.00 -- Sisal yarn or of other vegetable textile fibres of the kg 10 15
genus Agave
5308.90.90.00 -- Other kg 10 15
53.09 Woven fabrics of flax.
- Containing 85 % or more by weight of flax :
5309.11.00.00 -- Unbleached or bleached kg 10 15
5309.19.00.00 -- Other kg 20 15
- Containing less than 85 % by weight of flax :

5309.29.00.00 -- Other kg 20 15
53.10 Woven fabrics of jute or of other textile bast fibres

of heading 53.03.
5310.10.00.00 - Unbleached kg 10 15
5310.90.00.00 - Other kg 20 15
53.11 5311.00.00.00 Woven fabrics of other vegetable textile fibres; kg 20 15

woven fabrics of paper yarn.
_________________
242
Section XI
Chapter 54
54.01/021
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.
_________________
54.01 Sewing thread of man-made filaments, whether or not

5401.10.00.00 - Of synthetic filaments kg 10 15
- Of artificial filaments:
5401.20.10.00 -- Put up for retail sale kg 10 15
5401.20.90.00 -- Other kg 10 15
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,
whether or not textured :
5402.11.00.00 -- Of aramids kg 10 15
-- Other:
5402.19.10.00 --- Of nylon kg 10 15
5402.19.90.00 --- Other kg 10 15
5402.20.00.00 - High tenacity yarn of polyesters, whether or not kg 10 15
textured
- Textured yarn :
5402.31.00.00 -- Of nylon or other polyamides, measuring per single kg 10 15
yarn not more than 50 tex
5402.32.00.00 -- Of nylon or other polyamides, measuring per single kg 10 15
yarn more than 50 tex
5402.33.00.00 -- Of polyesters kg 10 15
5402.34.00.00 -- Of polypropylene kg 10 15
5402.39.00.00 -- Other kg 10 15
243
Section XI
Chapter 54
54.022/04
- Other yarn, single, untwisted or with a twist not

exceeding 50 turns per metre :
5402.44.00.00 -- Elastomeric kg 10 15
5402.45.00.00 -- Other, of nylon or other polyamides kg 10 15
5402.46.00.00 -- Other, of polyesters, partially oriented kg 10 15
5402.47.00.00 -- Other, of polyesters kg 10 15
5402.48.00.00 -- Other, of polypropylene kg 10 15
5402.49.00.00 -- Other kg 10 15
- Other yarn, single, with a twist exceeding 50 turns per
metre :
5402.51.00.00 -- Of nylon or other polyamides kg 10 15
5402.52.00.00 -- Of polyesters kg 10 15
5402.59.00.00 -- Other kg 10 15
- Other yarn, multiple (folded) or cabled :
5402.61.00.00 -- Of nylon or other polyamides kg 10 15
5402.62.00.00 -- Of polyesters kg 10 15
5402.69.00.00 -- Other kg 10 15
54.03 Artificial filament yarn (other than sewing thread),
not put up for retail sale, including artificial
monofilament of less than 67 decitex.
5403.10.00.00 - High tenacity yarn of viscose rayon kg 10 15
- Other yarn, single :
5403.31.00.00 -- Of viscose rayon, untwisted or with a twist not kg 10 15
exceeding 120 turns per metre
5403.32.00.00 -- Of viscose rayon, with a twist exceeding 120 turns per kg 10 15
metre
5403.39.00.00 -- Other kg 10 15
- Other yarn, multiple (folded) or cabled :
5403.41.00.00 -- Of viscose rayon kg 10 15
5403.49.00.00 -- Other kg 10 15
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 :
5404.11.00.00 -- Elastomeric kg 10 15
5404.12.00.00 -- Other, of polypropylene kg 10 15
5404.19.00.00 -- Other kg 10 15
5404.90.00.00 - Other kg 10 15
244
Section XI
Chapter 54
54.05/071
54.05 5405.00.00.00 Artificial monofilament of 67 decitex or more and of kg 10 15

which no cross-sectional dimension exceeds 1 mm;
strip and the like (for example, artificial straw) of
artificial textile materials of an apparent width not
exceeding 5 mm.
54.06 5406.00.00.00 Man-made filament yarn (other than sewing thread), kg 10 15
54.07 Woven fabrics of synthetic filament yarn, including

woven fabrics obtained from materials of
heading 54.04.
5407.10.00.00 - Woven fabrics obtained from high tenacity yarn of kg 20 15
nylon or other polyamides or of polyesters
- Woven fabrics obtained from strip or the like:
5407.20.10.00 -- Polypropylene fabrics, of the type used as carpet kg 20 15
backing
5407.20.90.00 -- Other kg 20 15
5407.30.00.00 - Fabrics specified in Note 9 to Section XI kg 20 15
- Other woven fabrics, containing 85 % or more by

weight of filaments of nylon or other polyamides :
5407.42.00.00 -- Dyed kg 20 15
5407.44.00.00 -- Printed kg 20 15

weight of textured polyester filaments :
5407.52.00.00 -- Dyed kg 20 15
5407.54.00.00 -- Printed kg 20 15

weight of polyester filaments :
5407.61.00.00 -- Containing 85 % or more by weight of non-textured kg 20 15
polyester filaments
5407.69.00.00 -- Other kg 20 15
245
Section XI
Chapter 54
54.072/08

weight of synthetic filaments :
5407.72.00.00 -- Dyed kg 20 15
5407.74.00.00 -- Printed kg 20 15
- Other woven fabrics, containing less than 85 % by

weight of synthetic filaments, mixed mainly or solely
with cotton :
5407.82.00.00 -- Dyed kg 20 15
5407.84.00.00 -- Printed kg 20 15
- Other woven fabrics :
5407.92.00.00 -- Dyed kg 20 15
5407.94.00.00 -- Printed kg 20 15
54.08 Woven fabrics of artificial filament yarn, including

woven fabrics obtained from materials of
heading 54.05.
5408.10.00.00 - Woven fabrics obtained from high tenacity yarn of kg 20 15
viscose rayon
weight of artificial filament or strip or the like :
5408.22.00.00 -- Dyed kg 20 15
5408.24.00.00 -- Printed kg 20 15
5408.32.00.00 -- Dyed kg 20 15
5408.34.00.00 -- Printed kg 20 15
_________________
246
Section XI
Chapter 55
55.01/05
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.
_________________
55.01 Synthetic filament tow.

5501.10.00.00 - Of nylon or other polyamides kg 10 15
5501.20.00.00 - Of polyesters kg 10 15
5501.30.00.00 - Acrylic or modacrylic kg 10 15
5501.40.00.00 - Of polypropylene kg 10 15
5501.90.00.00 - Other kg 10 15
55.02 Artificial filament tow.

5502.10.00.00 - Of cellulose acetate kg 5 15
5502.90.00.00 - Other kg 5 15
55.03 Synthetic staple fibres, not carded, combed or

otherwise processed for spinning.
- Of nylon or other polyamides :
5503.11.00.00 -- Of aramids kg 10 15
5503.19.00.00 -- Other kg 10 15
5503.20.00.00 - Of polyesters kg 10 15
5503.90.00.00 - Other kg 10 15
55.04 Artificial staple fibres, not carded, combed or

otherwise processed for spinning.
5504.10.00.00 - Of viscose rayon kg 10 15
5504.90.00.00 - Other kg 10 15
55.05 Waste (including noils, yarn waste and garnetted

stock) of man-made fibres.
5505.10.00.00 - Of synthetic fibres kg 10 15
5505.20.00.00 - Of artificial fibres kg 10 15
247
Section XI
Chapter 55
55.06/091
55.06 Synthetic staple fibres, carded, combed or otherwise

processed for spinning.
5506.20.00.00 - Of polyesters kg 10 15
5506.90.00.00 - Other kg 10 15
55.07 5507.00.00.00 Artificial staple fibres, carded, combed or otherwise kg 10 15

processed for spinning.
55.08 Sewing thread of man-made staple fibres, whether or

5508.10.00.00 - Of synthetic staple fibres kg 10 15
5508.20.00.00 - Of artificial staple fibres kg 10 15
55.09 Yarn (other than sewing thread) of synthetic staple

fibres, not put up for retail sale.
- Containing 85 % or more by weight of staple fibres of
nylon or other polyamides :
5509.11.00.00 -- Single yarn kg 10 15
5509.12.00.00 -- Multiple (folded) or cabled yarn kg 10 15
- Containing 85 % or more by weight of polyester staple
fibre :
5509.21.00.00 -- Single yarn kg 10 15
- Containing 85 % or more by weight of acrylic or
modacrylic staple fibres :
5509.31.00.00 -- Single yarn kg 10 15
- Other yarn, containing 85 % or more by weight of
synthetic staple fibres :
5509.41.00.00 -- Single yarn kg 10 15
- Other yarn, of polyester staple fibres :
5509.51.00.00 -- Mixed mainly or solely with artificial staple fibres kg 10 15
5509.52.00.00 -- Mixed mainly or solely with wool or fine animal hair kg 10 15
5509.53.00.00 -- Mixed mainly or solely with cotton kg 10 15
5509.59.00.00 -- Other kg 10 15
- Other yarn, of acrylic or modacrylic staple fibres :
5509.69.00.00 -- Other kg 10 15
248
Section XI
Chapter 55
55.092/12
- Other yarn :
5509.99.00.00 -- Other kg 10 15
55.10 Yarn (other than sewing thread) of artificial staple

fibres, not put up for retail sale.
- Containing 85 % or more by weight of artificial staple
fibres :
5510.11.00.00 -- Single yarn kg 10 15
5510.20.00.00 - Other yarn, mixed mainly or solely with wool or fine kg 10 15
animal hair
5510.30.00.00 - Other yarn, mixed mainly or solely with cotton kg 10 15
5510.90.00.00 - Other yarn kg 10 15
55.11 Yarn (other than sewing thread) of man-made staple

fibres, put up for retail sale.
5511.10.00.00 - Of synthetic staple fibres, containing 85 % or more by kg 10 15
weight of such fibres
5511.20.00.00 - Of synthetic staple fibres, containing less than 85 % by kg 10 15
weight of such fibres
5511.30.00.00 - Of artificial staple fibres kg 10 15
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 :
-- Other:
5512.19.10.00 --- Printed kg 20 15
5512.19.90.00 --- Other kg 20 15
- Containing 85 % or more by weight of acrylic or
modacrylic staple fibres :
-- Other:
5512.29.10.00 --- Printed kg 20 15
5512.29.90.00 --- Other kg 20 15
- Other :
-- Other:
5512.99.10.00 --- Printed kg 20 15
5512.99.90.00 --- Other kg 20 15
249
Section XI
Chapter 55
55.13/14

less than 85 % by weight of such fibres, mixed mainly
or solely with cotton, of a weight not exceeding
170 g/m².
- Unbleached or bleached :
5513.11.00.00 -- Of polyester staple fibres, plain weave kg 10 15
5513.12.00.00 -- 3-thread or 4-thread twill, including cross twill, of kg 10 15
polyester staple fibres
5513.13.00.00 -- Other woven fabrics of polyester staple fibres kg 10 15
5513.19.00.00 -- Other woven fabrics kg 10 15
- Dyed :
- Printed :

less than 85 % by weight of such fibres, mixed mainly
or solely with cotton, of a weight exceeding 170 g/m².
- Unbleached or bleached :
- Dyed :
5514.30.00.00 - Of yarns of different colours kg 20 15
- Printed :
250
Section XI
Chapter 55
55.15/16

55.15 Other woven fabrics of synthetic staple fibres.
- Of polyester staple fibres :
5515.11.00.00 -- Mixed mainly or solely with viscose rayon staple kg 20 15
fibres
5515.12.00.00 -- Mixed mainly or solely with man-made filaments kg 20 15
5515.19.00.00 -- Other kg 20 15
- Of acrylic or modacrylic staple fibres :
5515.29.00.00 -- Other kg 20 15
5515.99.00.00 -- Other kg 20 15
55.16 Woven fabrics of artificial staple fibres.
- Containing 85 % or more by weight of artificial staple
fibres :
5516.12.00.00 -- Dyed kg 20 15
5516.14.00.00 -- Printed kg 20 15
- Containing less than 85 % by weight of artificial staple
fibres, mixed mainly or solely with man-made
filaments :
5516.22.00.00 -- Dyed kg 20 15
5516.24.00.00 -- Printed kg 20 15
fibres, mixed mainly or solely with wool or fine animal
hair :
5516.32.00.00 -- Dyed kg 20 15
5516.34.00.00 -- Printed kg 20 15
fibres, mixed mainly or solely with cotton :
5516.42.00.00 -- Dyed kg 20 15
5516.44.00.00 -- Printed kg 20 15
- Other :
5516.92.00.00 -- Dyed kg 20 15
5516.94.00.00 -- Printed kg 20 15
251
Section XI
Chapter 56
56.011
Chapter 56
Wadding, felt and nonwovens; special yarns;

twine, cordage, ropes and cables and articles thereof
Notes.
(a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or 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);
(e) Metal foil on a backing of felt or nonwovens (generally Section XIV or XV); or
(f) Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles of heading 96.19.
2.- The term “felt” includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced
by a stitch-bonding process using fibres from the web itself.
3.- Headings 56.02 and 56.03 cover respectively felt and nonwovens, 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.
_________________
56.01 Wadding of textile materials and articles thereof;

textile fibres, not exceeding 5 mm in length
(flock), textile dust and mill neps.
- Wadding of textile materials and articles thereof :
5601.21.00.00 -- Of cotton kg 20 15
5601.22.00.00 -- Of man-made fibres kg 20 15
5601.29.00.00 -- Other kg 20 15
252
Section XI
Chapter 56
56.012/06
5601.30.00.00 - Textile flock and dust and mill neps kg 20 15

56.02 Felt, whether or not impregnated, coated,
covered or laminated.
5602.10.00.00 - Needleloom felt and stitch-bonded fibre fabrics kg 20 15
- Other felt, not impregnated, coated, covered or
laminated :
5602.21.00.00 -- Of wool or fine animal hair kg 20 15
5602.29.00.00 -- Of other textile materials kg 20 15
5602.90.00.00 - Other kg 20 15
56.03 Nonwovens, whether or not impregnated,
coated, covered or laminated.
- Of man-made filaments :
5603.11.00.00 -- Weighing not more than 25 g/m² kg 20 15
5603.12.00.00 -- Weighing more than 25 g/m² but not more than kg 20 15
70 g/m²
150 g/m²
- Other :
5603.91.00.00 -- Weighing not more than 25 g/m² kg 20 15
70 g/m²
150 g/m²
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.
5604.10.00.00 - Rubber thread and cord, textile covered kg 10 15
5604.90.00.00 - Other kg 10 15
56.05 5605.00.00.00 Metallised yarn, whether or not gimped, being kg 10 15
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.
56.06 5606.00.00.00 Gimped yarn, and strip and the like of kg 10 15
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.
253
Section XI
Chapter 56
56.07/09
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 :
5607.21.00.00 -- Binder or baler twine kg 10 15
5607.29.00.00 -- Other kg 10 15
- Of polyethylene or polypropylene :
5607.41.00.00 -- Binder or baler twine kg 10 15
5607.49.00.00 -- Other kg 10 15
5607.50.00.00 - Of other synthetic fibres kg 10 15
5607.90.00.00 - Other kg 10 15
56.08 Knotted netting of twine, cordage or rope; made

up fishing nets and other made up nets, of textile
materials.
- Of man-made textile materials :
5608.11.00.00 -- Made up fishing nets kg 5 0
5608.19.00.00 -- Other kg 20 15
- Other:
5608.90.10.00 -- Made up fishing nets kg 5 0
5608.90.90.00 -- Other kg 20 15
56.09 5609.00.00.00 Articles of yarn, strip or the like of heading 54.04 kg 20 15

or 54.05, twine, cordage, rope or cables, not
_________________
254
Section XI
Chapter 57
57.01/02
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.
_________________
57.01 Carpets and other textile floor coverings, knotted,

whether or not made up.
5701.10.00.00 - Of wool or fine animal hair m2 20 15
5701.90.00.00 - Of other textile materials m2 20 15
57.02 Carpets and other textile floor coverings, woven,

not tufted or flocked, whether or not made up,
including “Kelem”, “Schumacks”, “Karamanie”
and similar hand-woven rugs.
5702.10.00.00 - “Kelem”, “Schumacks”, “Karamanie” and similar m2 20 15
hand-woven rugs
5702.20.00.00 - Floor coverings of coconut fibres (coir) m2 20 15
- Other, of pile construction, not made up :

5702.31.00.00 -- Of wool or fine animal hair m2 20 15
5702.32.00.00 -- Of man-made textile materials m2 20 15
5702.39.00.00 -- Of other textile materials m2 20 15
- Other, of pile construction, made up :


5702.50.00.00 - Other, not of pile construction, not made up m2 20 15
- Other, not of pile construction, made up :

255
Section XI
Chapter 57
57.03/05
57.03 Carpets and other textile floor coverings, tufted,

5703.10.00.00 - Of wool or fine animal hair m2 20 15
5703.20.00.00 - Of nylon or other polyamides m2 20 15
5703.30.00.00 - Of other man-made textile materials m2 20 15
5703.90.00.00 - Of other textile materials m2 20 15
57.04
Carpets and other textile floor coverings, of felt,
not tufted or flocked, whether or not made up.
5704.10.00.00 - Tiles, having a maximum surface area of 0.3 m² m2 20 15
5704.20.00.00 - Tiles, having a maximum surface area exceeding m2 20 15
0.3 m² but not exceeding 1 m2
5704.90.00.00 - Other m2 20 15
57.05 5705.00.00.00 Other carpets and other textile floor coverings, m2 20 15

_________________
256
Section XI
Chapter 58
58.01
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.
_________________
58.01 Woven pile fabrics and chenille fabrics, other than

fabrics of heading 58.02 or 58.06.
5801.10.00.00 - Of wool or fine animal hair kg 20 15
- Of cotton :
5801.21.00.00 -- Uncut weft pile fabrics kg 20 15
5801.22.00.00 -- Cut corduroy kg 20 15
5801.23.00.00 -- Other weft pile fabrics kg 20 15
5801.26.00.00 -- Chenille fabrics kg 20 15
5801.27.00.00 -- Warp pile fabrics kg 20 15
- Of man-made fibres :
5801.31.00.00 -- Uncut weft pile fabrics kg 20 15
5801.32.00.00 -- Cut corduroy kg 20 15
5801.33.00.00 -- Other weft pile fabrics kg 20 15
5801.36.00.00 -- Chenille fabrics kg 20 15
5801.37.00.00 -- Warp pile fabrics kg 20 15
5801.90.00.00 - Of other textile materials kg 20 15
257
Section XI
Chapter 58
58.02/07
58.02 Terry towelling and similar woven terry fabrics,

other than narrow fabrics of heading 58.06; tufted
textile fabrics, other than products of
heading 57.03.
- Terry towelling and similar woven terry fabrics, of
cotton :
5802.11.00.00 -- Unbleached kg 20 15
5802.19.00.00 -- Other kg 20 15
5802.20.00.00 - Terry towelling and similar woven terry fabrics, of kg 20 15
other textile materials
5802.30.00.00 - Tufted textile fabrics kg 20 15
58.03 Gauze, other than narrow fabrics of heading 58.06.

5803.00.10.00 - Of polypropylene, of the type used as carpet backing kg 20 15
5803.00.90.00 - Other kg 20 15
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.
5804.10.00.00 - Tulles and other net fabrics kg 20 15
- Mechanically made lace :
5804.30.00.00 - Hand-made lace kg 20 15
58.05 5805.00.00.00 Hand-woven tapestries of the type Gobelins, kg 20 15

Flanders, Aubusson, Beauvais and the like, and
needle-worked tapestries (for example, petit point,
cross stitch), whether or not made up.
58.06 Narrow woven fabrics, other than goods of
heading 58.07; narrow fabrics consisting of warp
without weft assembled by means of an adhesive
(bolducs).
5806.10.00.00 - Woven pile fabrics (including terry towelling and kg 20 15
similar terry fabrics) and chenille fabrics
5806.20.00.00 - Other woven fabrics, containing by weight 5 % or kg 20 15
more of elastomeric yarn or rubber thread
5806.31.00.00 -- Of cotton kg 20 15
5806.40.00.00 - Fabrics consisting of warp without weft assembled by kg 20 15
means of an adhesive (bolducs)
58.07 Labels, badges and similar articles of textile

materials, in the piece, in strips or cut to shape or
size, not embroidered.
5807.10.00.00 - Woven kg 20 15
5807.90.00.00 - Other kg 20 15
258
Section XI
Chapter 58
58.08/11
58.08 Braids in the piece; ornamental trimmings in the

piece, without embroidery, other than knitted or
crocheted; tassels, pompons and similar articles.
5808.10.00.00 - Braids in the piece kg 20 15
5808.90.00.00 - Other kg 20 15
58.09 5809.00.00.00 Woven fabrics of metal thread and woven fabrics of kg 20 15

metallised yarn of heading 56.05, of a kind used in
apparel, as furnishing fabrics or for similar
purposes, not elsewhere specified or included.
58.10 Embroidery in the piece, in strips or in motifs.

5810.10.00.00 - Embroidery without visible ground kg 20 15
- Other embroidery :
5810.91.00.00 -- Of cotton kg 20 15
58.11 5811.00.00.00 Quilted textile products in the piece, composed of one kg 20 15

or more layers of textile materials assembled with
padding by stitching or otherwise, other than
embroidery of heading 58.10.
_________________
259
Section XI
Chapter 59
Notes
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;
260
Section XI
Chapter 59
59.01/03
(d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances;
(e) Wood veneered on a backing of textile fabrics (heading 44.08);
(f) Natural or 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).
_________________
59.01 Textile fabrics coated with gum or amylaceous

substances, of a kind used for the outer covers of
books or the like; tracing cloth; prepared
painting canvas; buckram and similar stiffened
textile fabrics of a kind used for hat foundations.
5901.10.00.00 - Textile fabrics coated with gum or amylaceous kg 20 15
substances, of a kind used for the outer covers of
books or the like
5901.90.00.00 - Other kg 20 15
59.02 Tyre cord fabric of high tenacity yarn of nylon

or other polyamides, polyesters or viscose rayon.
5902.20.00.00 - Of polyesters kg 10 15
5902.90.00.00 - Other kg 10 15
59.03 Textile fabrics impregnated, coated, covered or
laminated with plastics, other than those of
heading 59.02.
5903.10.00.00 -With poly(vinyl chloride) kg 20 15
5903.20.00.00 - With polyurethane kg 20 15
5903.90.00.00 - Other kg 20 15
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Section XI
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59.04/111
59.04 Linoleum, whether or not cut to shape; floor

coverings consisting of a coating or covering
applied on a textile backing, whether or not cut
to shape.
5904.10.00.00 -Linoleum m2 20 15
2
5904.90.00.00 -Other m 20 15
59.05 5905.00.00.00 Textile wall coverings. m2 20 15
59.06 Rubberised textile fabrics, other than those of

heading 59.02.
5906.10.00.00 -Adhesive tape of a width not exceeding 20 cm kg 20 15
- Other :
5906.91.00.00 -- Knitted or crocheted kg 20 15
5906.99.00.00 -- Other kg 20 15
59.07 5907.00.00.00 Textile fabrics otherwise impregnated, coated or kg 20 15

covered; painted canvas being theatrical
scenery, studio back-cloths or the like.
59.08 5908.00.00.00 Textile wicks, woven, plaited or knitted , for kg 20 15

lamps, stoves, lighters, candles or the like;
incandescent gas mantles and tubular knitted
gas mantle fabric therefor, whether or not
impregnated.
59.09 5909.00.00.00 Textile hosepiping and similar textile tubing, kg 20 15

with or without lining, armour or accessories of
other materials.
59.10 5910.00.00.00 Transmission or conveyor belts or belting, of kg 10 15
textile material, whether or not impregnated,
coated, covered or laminated with plastics, or
reinforced with metal or other material.
59.11 Textile products and articles, for technical uses,
5911.10.00.00 -Textile fabrics, felt and felt-lined woven fabrics, kg 10 15
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)
262
Section XI
Chapter 59
59.112
5911.20.00.00 - Bolting cloth, whether or not made up kg 10 15

- Textile fabrics and felts, endless or fitted with
linking devices, of a kind used in paper-making or
similar machines (for example, for pulp or
asbestos-cement) :
5911.31.00.00 -- Weighing less than 650 g/m2 kg 10 15
2
5911.32.00.00 -- Weighing 650 g/m or more kg 10 15
5911.40.00.00 - Straining cloth of a kind used in oil presses or the kg 10 15

like, including that of human hair
5911.90.00.00 - Other kg 10 15
_________________
263
Section XI
Chapter 60
60.01/03
Chapter 60
Knitted or crocheted fabrics
Notes.
(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.
Subheading Note.
1.- Subheading 6005.35 covers fabrics of polyethylene monofilament or of polyester multifilament, weighing not less than 30
g/m2 and not more than 55 g/m2, having a mesh size of not less than 20 holes/cm2 and not more than 100 holes/cm2, and
impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO),
permethrin (ISO) or pirimiphos-methyl (ISO).
_________________
60.01 Pile fabrics, including “long pile” fabrics and terry

fabrics, knitted or crocheted.
6001.10.00.00 - “Long pile” fabrics kg 20 15
- Looped pile fabrics :
6001.21.00.00 -- Of cotton kg 20 15
- Other :
6001.91.00.00 -- Of cotton kg 20 15
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.
6002.40.00.00 - Containing by weight 5 % or more of elastomeric kg 20 15
yarn but not containing rubber thread
6002.90.00.00 - Other kg 20 15
60.03 Knitted or crocheted fabrics of a width not
exceeding 30 cm, other than those of
heading 60.01 or 60.02.
6003.20.00.00 - Of cotton kg 20 15
6003.40.00.00 - Of artificial fibres kg 20 15
6003.90.00.00 - Other kg 20 15
264
Section XI
Chapter 60
60.04/061
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
6004.10.00.00 - Containing by weight 5 % or more of elastomeric kg 20 15
yarn but not containing rubber thread
6004.90.00.00 - Other kg 20 15
60.05 Warp knit fabrics (including those made on

galloon knitting machines), other than those of
- Of cotton :
6005.22.00.00 -- Dyed kg 20 15
6005.24.00.00 -- Printed kg 20 15
- Of synthetic fibres :
6005.35.00.00 -- Fabrics specified in Subheading Note 1 to this kg 20 15
Chapter
6005.36.00.00 -- Other, unbleached or bleached kg 20 15
6005.37.00.00 -- Other, dyed kg 20 15
6005.38.00.00 -- Other, of yarns of different colours kg 20 15
6005.39.00.00 -- Other, printed kg 20 15
- Of artificial fibres :
6005.42.00.00 -- Dyed kg 20 15
6005.44.00.00 -- Printed kg 20 15
6005.90.00.00 - Other kg 20 15
60.06 Other knitted or crocheted fabrics.

- Of cotton :
6006.22.00.00 -- Dyed kg 20 15
6006.24.00.00 -- Printed kg 20 15
- Of synthetic fibres :
6006.32.00.00 -- Dyed kg 20 15
6006.34.00.00 -- Printed kg 20 15
265
Section XI
Chapter 60
60.062
- Of artificial fibres :
6006.42.00.00 -- Dyed kg 20 15
6006.44.00.00 -- Printed kg 20 15
6006.90.00.00 - Other kg 20 15
_________________
266
Section XI
Chapter 61
Notes1
Chapter 61
Articles of apparel and clothing accessories,

knitted or crocheted
Notes.
1.- This Chapter applies only to made up knitted or crocheted articles.
(a) Goods of heading 62.12;
(b) Worn clothing or other worn articles of heading 63.09; or
(c) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).
3.- For the purposes of headings 61.03 and 61.04 :
(a) The term “suit” means a set of garments composed of two or three pieces made up, in respect of their outer surface, in
identical fabric and comprising :
- one suit coat or 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.
(a) The expression “babies' garments and clothing accessories” means articles for young children of a body height not
exceeding 86 cm;
(b) Articles which are, prima facie, classifiable both in heading 61.11 and in other headings of this Chapter are to be classified
in heading 61.11.
7.- For the purposes of heading 61.12, “ski suits” means garments or sets of garments which, by their general appearance and
texture, are identifiable as intended to be worn principally for skiing (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
267
Section XI
Chapter 61
Notes2
(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.
_________________
268
Section XI
Chapter 61
61.01/031
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.
6101.20.00.00 - Of cotton u 20 15
6101.30.00.00 - Of man-made fibres u 20 15
6101.90.00.00 - Of other textile materials u 20 15
61.02 Women's or girls' overcoats, car-coats, capes,

cheaters, wind- jackets and similar articles,
knitted or crocheted, other than those of
heading 61.04.
6102.10.00.00 - Of wool or fine animal hair u 20 15
6102.20.00.00 - Of cotton u 20 15
61.03 Men's or boys' suits, ensembles, jackets, blazers,

trousers, bib and brace overalls, breeches and
shorts (other than swimwear), knitted or
crocheted.
6103.10.00.00 - Suits u 20 15
- Ensembles :
6103.22.00.00 -- Of cotton u 20 15
6103.23.00.00 -- Of synthetic fibres u 20 15
6103.29.00.00 -- Of other textile materials u 20 15
- Jackets and blazers :

6103.31.00.00 -- Of wool or fine animal hair u 20 15
6103.32.00.00 -- Of cotton u 20 15
269
Section XI
Chapter 61
61.032/041
- Trousers, bib and brace overalls, breeches and

shorts :
6103.42.00.00 -- Of cotton u 20 15

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 :
- Ensembles :
6104.22.00.00 -- Of cotton u 20 15

6104.32.00.00 -- Of cotton u 20 15
- Dresses :
6104.42.00.00 -- Of cotton u 20 15
6104.44.00.00 -- Of artificial fibres u 20 15
- Skirts and divided skirts :

6104.52.00.00 -- Of cotton u 20 15
270
Section XI
Chapter 61
61.042/07

shorts :
6104.62.00.00 -- Of cotton u 20 15
61.05 Men's or boys' shirts, knitted or crocheted.
6105.10.00.00 - Of cotton u 20 15
61.06
Women's or girls' blouses, shirts and shirt-
blouses, knitted or crocheted.
6106.10.00.00 - Of cotton u 20 15
61.07 Men's or boys' underpants, briefs, nightshirts,
pyjamas, bathrobes, dressing gowns and similar
articles, knitted or crocheted.
- Underpants and briefs :
6107.11.00.00 -- Of cotton u 20 15
6107.12.00.00 -- Of man-made fibres u 20 15
6107.21.00.00 -- Of cotton u 20 15
- Other :
6107.91.00.00 -- Of cotton u 20 15
271
Section XI
Chapter 61
61.08/11
61.08 Women's or girls' slips, petticoats, briefs, panties,

nightdresses, pyjamas, negligees, bathrobes,
dressing gowns and similar articles, knitted or
crocheted.
- Slips and petticoats :
- Briefs and panties :
6108.21.00.00 -- Of cotton u 20 15
- Nightdresses and pyjamas :
6108.31.00.00 -- Of cotton u 20 15
- Other :
6108.91.00.00 -- Of cotton u 20 15
61.09
T-shirts, singlets and other vests, knitted or
crocheted.
6109.10.00.00 - Of cotton u 20 15
61.10 Jerseys, pullovers, cardigans, waistcoats and

similar articles, knitted or crocheted.
- Of wool or fine animal hair :
6110.11.00.00 -- Of wool u 20 15
6110.12.00.00 -- Of Kashmir (cashmere) goats u 20 15
6110.19.00.00 -- Other u 20 15
6110.20.00.00 - Of cotton u 20 15
61.11 Babies' garments and clothing accessories,
knitted or crocheted.
6111.20.00.00 - Of cotton kg 20 15
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Section XI
Chapter 61
61.12/15
61.12 Track suits, ski suits and swimwear, knitted or

crocheted.
- Track suits :
6112.11.00.00 -- Of cotton u 20 15
6112.20.00.00 - Ski suits u 20 15
- Men's or boys' swimwear :
- Women's or girls' swimwear :
61.13 6113.00.00.00 Garments, made up of knitted or crocheted kg 20 15

fabrics of heading 59.03, 59.06 or 59.07.
61.14 Other garments, knitted or crocheted.

6114.20.00.00 - Of cotton kg 20 15
6114.30.00.00 - Of man-made fibres kg 20 15
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.
6115.10.00.00 - Graduated compression hosiery (for example, kg 20 15

stockings for varicose veins)
- Other panty hose and tights :
6115.21.00.00 -- Of synthetic fibres, measuring per single yarn kg 20 15
less than 67 decitex
6115.22.00.00 -- Of synthetic fibres, measuring per single yarn kg 20 15
67 decitex or more
6115.30.00.00 - Other women's full-length or knee-length hosiery, kg 20 15
measuring per single yarn less than 67 decitex
- Other :
6115.95.00.00 -- Of cotton kg 20 15
6115.96.00.00 -- Of synthetic fibres kg 20 15
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61.16/17
61.16 Gloves, mittens and mitts, knitted or crocheted.

6116.10.00.00 - Impregnated, coated or covered with plastics or kg 20 15
rubber
- Other :
6116.92.00.00 -- Of cotton kg 20 15
61.17 Other made up clothing accessories, knitted or

crocheted; knitted or crocheted parts of garments
or of clothing accessories.
6117.10.00.00 - Shawls, scarves, mufflers, mantillas, veils and the u 20 15
like
6117.80.00.00 - Other accessories kg 20 15
6117.90.00.00 - Parts kg 20 15
_________________
274
Section XI
Chapter 62
Notes
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).
(a) Worn clothing or other worn articles of heading 63.09; or
(b) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).
(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.
(a) The expression “babies' garments and clothing accessories” means articles for young children of a body height not exceeding
86 cm;
(b) Articles which are, prima facie, classifiable both in heading 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
(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.
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62.01/02
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.
_________________
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 :
6201.12.00.00 -- Of cotton u 20 15
- Other :
6201.92.00.00 -- Of cotton u 20 15
62.02 Women's or girls' overcoats, car-coats, capes,
cheaters, wind-jackets and similar articles, other
than those of heading 62.04.
- Overcoats, raincoats, car-coats, capes, cloaks and
similar articles :
6202.12.00.00 -- Of cotton u 20 15
- Other :
6202.92.00.00 -- Of cotton u 20 15
276
Section XI
Chapter 62
62.03/041
62.03 Men's or boys' suits, ensembles, jackets, blazers,

trousers, bib and brace overalls, breeches and
shorts (other than swimwear).
- Suits :
- Ensembles :
6203.22.00.00 -- Of cotton u 20 15
6203.32.00.00 -- Of cotton u 20 15
shorts :
6203.42.00.00 -- Of cotton u 20 15
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 :
6204.12.00.00 -- Of cotton u 20 15
- Ensembles :
6204.22.00.00 -- Of cotton u 20 15
6204.32.00.00 -- Of cotton u 20 15
- Dresses :
6204.42.00.00 -- Of cotton u 20 15
277
Section XI
Chapter 62
62.042/07

6204.44.00.00 -- Of artificial fibres u 20 15
- Skirts and divided skirts :
6204.52.00.00 -- Of cotton u 20 15
shorts :
6204.62.00.00 -- Of cotton u 20 15
62.05 Men's or boys' shirts.

6205.20.00.00 - Of cotton u 20 15
62.06 Women's or girls' blouses, shirts and shirt-
blouses.
6206.10.00.00 - Of silk or silk waste u 20 15
6206.30.00.00 - Of cotton u 20 15
62.07 Men's or boys' singlets and other vests,

underpants, briefs, nightshirts, pyjamas,
bathrobes, dressing gowns and similar articles.
-Underpants and briefs :
6207.11.00.00 -- Of cotton u 20 15
- Nightshirts and pyjamas :
6207.21.00.00 -- Of cotton u 20 15
- Other :
6207.91.00.00 -- Of cotton kg 20 15
278
Section XI
Chapter 62
62.08/11

62.08 Women's or girls' singlets and other vests, slips,
petticoats, briefs, panties, nightdresses, pyjamas,
negligees, bathrobes, dressing gowns and similar
articles.
-Slips and petticoats :
- Nightdresses and pyjamas :
6208.21.00.00 -- Of cotton u 20 15
- Other :
6208.91.00.00 -- Of cotton kg 20 15
62.09 Babies' garments and clothing accessories.

6209.20.00.00 - Of cotton kg 20 15
Garments, made up of fabrics of heading 56.02,
56.03, 59.03, 59.06 or 59.07.
62.10
6210.10.00.00 - Of fabrics of heading 56.02 or 56.03 kg 20 15
6210.20.00.00 - Other garments, of the type described in u 20 15
subheadings 6201.11 to 6201.19
6210.30.00.00 - Other garments, of the type described in u 20 15
subheadings 6202.11 to 6202.19
6210.40.00.00 - Other men's or boys' garments kg 20 15
6210.50.00.00 - Other women's or girls' garments kg 20 15
62.11 Track suits, ski suits and swimwear; other

garments.
- Swimwear :
6211.11.00.00 -- Men's or boys' u 20 15
6211.12.00.00 -- Women's or girls' u 20 15
6211.20.00.00 - Ski suits u 20 15
- Other garments, men's or boys' :
6211.32.00.00 -- Of cotton kg 20 15
- Other garments, women's or girls' :
6211.42.00.00 -- Of cotton kg 20 15
279
Section XI
Chapter 62
62.12/17
62.12 Brassieres, girdles, corsets, braces, suspenders,

garters and similar articles and parts thereof,
whether or not knitted or crocheted.
6212.10.00.00 - Brassieres kg 20 15
6212.20.00.00 - Girdles and panty-girdles kg 20 15
6212.30.00.00 - Corselettes kg 20 15
6212.90.00.00 - Other kg 20 15
62.13 Handkerchiefs.
6213.20.00.00 - Of cotton kg 20 15
62.14 Shawls, scarves, mufflers, mantillas, veils and the

like.
6214.10.00.00 - Of silk or silk waste u 20 15
6214.30.00.00 - Of synthetic fibres u 20 15
6214.40.00.00 - Of artificial fibres u 20 15
62.15 Ties, bow ties and cravats.
6215.10.00.00 - Of silk or silk waste kg 20 15
6215.20.00.00 - Of man-made fibres kg 20 15
62.16 6216.00.00.00 Gloves, mittens and mitts. kg 20 15
62.17 Other made up clothing accessories; parts of

garments or of clothing accessories, other than
6217.10.00.00 - Accessories kg 20 15
6217.90.00.00 - Parts kg 20 15
_________________
280
Section XI
Chapter 63
63.01/021
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.
Subheading Note.
1.- Subheading 6304.20 covers articles made from warp knit fabrics, impregnated or coated with alpha-cypermethrin (ISO),
chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO).
_________________
I.- OTHER MADE UP TEXTILE ARTICLES

63.01 Blankets and travelling rugs.
6301.10.00.00 - Electric blankets kg 20 15
6301.20.00.00 - Blankets (other than electric blankets) and kg 20 15
travelling rugs, of wool or of fine animal hair
travelling rugs, of cotton
travelling rugs, of synthetic fibres
6301.90.00.00 - Other blankets and travelling rugs kg 20 15
63.02 Bed linen, table linen, toilet linen and kitchen

linen.
6302.10.00.00 - Bed linen, knitted or crocheted kg 20 15
- Other bed linen, printed :
6302.21.00.00 -- Of cotton kg 20 15
281
Section XI
Chapter 63
63.022/051
- Other bed linen :

6302.31.00.00 -- Of cotton kg 20 15
6302.40.00.00 - Table linen, knitted or crocheted kg 20 15
- Other table linen :
6302.51.00.00 -- Of cotton kg 20 15
6302.60.00.00 - Toilet linen and kitchen linen, of terry towelling or kg 20 15
similar terry fabrics, of cotton
- Other :
6302.91.00.00 -- Of cotton kg 20 15
63.03 Curtains (including drapes) and interior blinds;

curtain or bed valances.
- Knitted or crocheted :
- Other :
6303.91.00.00 -- Of cotton kg 20 15
63.04 Other furnishing articles, excluding those of

heading 94.04.
- Bedspreads :
6304.19.00.00 -- Other kg 20 15
6304.20.00.00 - Bed nets specified in Subheading Note 1 to this kg 0 0
Chapter
- Other :
6304.92.00.00 -- Not knitted or crocheted, of cotton kg 20 15
6304.93.00.00 -- Not knitted or crocheted, of synthetic fibres kg 20 15
6304.99.00.00 -- Not knitted or crocheted, of other textile materials kg 20 15
63.05 Sacks and bags, of a kind used for the packing of

goods.
6305.10.00.00 - Of jute or of other textile bast fibres of kg 20 15
heading 53.03
6305.20.00.00 - Of cotton kg 20 15
282
Section XI
Chapter 63
63.052/10
- Of man-made textile materials :

6305.32.00.00 -- Flexible intermediate bulk containers kg 20 15
6305.33.00.00 -- Other, of polyethylene or polypropylene strip or kg 20 15
the like
6305.39.00.00 -- Other kg 20 15
63.06 Tarpaulins, awnings and sunblinds; tents; sails

for boats, sailboards or landcraft; camping goods.
- Tarpaulins, awnings and sunblinds :
- Tents :
6306.30.00.00 - Sails kg 20 15
6306.40.00.00 - Pneumatic mattresses kg 20 15
6306.90.00.00 - Other kg 20 15
63.07 Other made up articles, including dress patterns.

6307.10.00.00 - Floor-cloths, dish-cloths, dusters and similar kg 20 15
cleaning cloths
6307.20.00.00 - Life-jackets and life-belts kg 5 15
6307.90.00.00 - Other kg 20 15
II.- SETS
63.08 6308.00.00.00 Sets consisting of woven fabric and yarn, whether kg 20 15
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.
III.- WORN CLOTHING AND WORN

TEXTILE ARTICLES; RAGS
63.09 6309.00.00.00 Worn clothing and other worn articles. kg 20 15

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.
- Sorted:
6310.10.10.00 -- Mutilated rags kg 20 15
6310.10.90.00 -- Other kg 20 15
- Other:
6310.90.10.00 -- Mutilated rags kg 20 15
6310.90.90.00 -- Other kg 20 15
_________________
283
Section XII
Chapter 64
Notes
Section XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS,

WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS
THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH;
ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
Chapter 64
Footwear, gaiters and the like; parts of such articles
Notes.
(a) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These
products are classified according to their constituent material;
(b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);
(c) Worn footwear of heading 63.09;
(d) Articles of asbestos (heading 68.12);
(e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 90.21); 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 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression “sports footwear” applies
only to :
(a) footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips,
bars or the like;
(b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.
_________________
284
Section XII
Chapter 64
64.01/02
64.01 Waterproof footwear with outer soles and

uppers of rubber or of plastics, the uppers of
which are neither fixed to the sole nor assembled
by stitching, riveting, nailing, screwing, plugging
or similar processes.
- Footwear incorporating a protective metal toe-cap:
6401.10.10.00 -- Presented completely knocked down (CKD) or 2u 10 15
6401.10.90.00 -- Other 2u 20 15
- Other footwear :
-- Covering the ankle but not covering the knee:
6401.92.10.00 --- Presented completely knocked down (CKD) or 2u 10 15
6401.92.90.00 --- Other 2u 20 15
-- Other:
6401.99.90.00 --- Other 2u 20 15
64.02 Other footwear with outer soles and uppers of

rubber or plastics.
- Sports footwear :
-- Ski-boots, cross-country ski footwear and
snowboard boots:
6402.12.90.00 --- Other 2u 20 15
-- Other:
6402.19.90.00 --- Other 2u 20 15
- Footwear with upper straps or thongs assembled to
the sole by means of plugs:
6402.20.90.00 -- Other 2u 20 15
- Other footwear :
-- Covering the ankle:
6402.91.90.00 --- Other 2u 20 15
-- Other:
6402.99.20.00 --- Beach sandals 2u 20 15
6402.99.90.00 --- Other 2u 20 15
285
Section XII
Chapter 64
64.03
64.03 Footwear with outer soles of rubber, plastics,

leather or composition leather and uppers of
leather.
- Sports footwear :
-- Ski-boots, cross-country ski footwear and
snowboard boots:
6403.12.90.00 --- Other 2u 20 15
-- Other:
6403.19.90.00 --- Other 2u 20 15
- Footwear with outer soles of leather, and uppers
which consist of leather straps across the instep
and around the big toe:
6403.20.90.00 -- Other 2u 20 15
- Other footwear, incorporating a protective metal
toe-cap:
6403.40.90.00 -- Other 2u 20 15
- Other footwear with outer soles of leather :
6403.51.90.00 --- Other 2u 20 15
-- Other:
6403.59.90.00 --- Other 2u 20 15
- Other footwear :
6403.91.90.00 --- Other 2u 20 15
-- Other:
6403.99.90.00 --- Other 2u 20 15
286
Section XII
Chapter 64
64.04/06
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 :
-- Sports footwear; tennis shoes, basketball shoes,
gym shoes, training shoes and the like:
6404.11.90.00 --- Other 2u 20 15
-- Other:
6404.19.90.00 --- Other 2u 20 15
- Footwear with outer soles of leather or
composition leather:
6404.20.90.00 -- Other 2u 20 15
64.05 Other footwear.
- With uppers of leather or composition leather:
6405.10.90.00 -- Other 2u 20 15
- With uppers of textile materials:
6405.20.90.00 -- Other 2u 20 15
- Other:
6405.90.90.00 -- Other 2u 20 15
64.06 Parts of footwear (including uppers whether or

not attached to soles other than outer soles);
removable in-soles, heel cushions and similar
articles; gaiters, leggings and similar articles,
and parts thereof.
6406.10.00.00 - Uppers and parts thereof, other than stiffeners kg 10 15
6406.20.00.00 - Outer soles and heels, of rubber or plastics kg 10 15
- Other:
6406.90.10.00 -- Gaiters, spats and similar articles, and parts kg 10 15
thereof
6406.90.20.00 -- Assemblings composed of uppers attached to kg 10 15
outer soles made of materials other than metals
6406.90.90.00 -- Other kg 10 15
_________________
287
Section XII
Chapter 65
65.01/07
Chapter 65
Headgear and parts thereof
Notes.
(a) Worn headgear of heading 63.09;
(b) Asbestos headgear (heading 68.12); or
(c) Dolls' hats, other toy hats or carnival articles of Chapter 95.
2.- Heading 65.02 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.
_________________
65.01 6501.00.00.00 Hat-forms, hat bodies and hoods of felt, kg 10 15

neither blocked to shape nor with made
brims; plateaux and manchons (including slit
manchons), of felt.
65.02 6502.00.00.00 Hat-shapes, plaited or made by assembling kg 10 15

strips of any material, neither blocked to
shape, nor with made brims, nor lined, nor
trimmed.
[65.03]
65.04 6504.00.00.00 Hats and other headgear, plaited or made by kg 20 15

assembling strips of any material, whether or
not lined or trimmed.
65.05 Hats and other headgear, knitted or

crocheted, or made up from lace, felt or other
textile fabric, in the piece (but not in strips),
whether or not lined or trimmed; hair-nets of
any material, whether or not lined or
trimmed.
6505.00.10.00 - Hair nets kg 20 15
6505.00.90.00 - Other kg 20 15
Other headgear, whether or not lined or

65.06 trimmed.
6506.10.00.00 - Safety headgear u 10 15
- Other :
6506.91.00.00 -- Of rubber or of plastics kg 20 15
6506.99.00.00 -- Of other materials kg 20 15
65.07 6507.00.00.00 Head-bands, linings, covers, hat foundations, kg 10 15

hat frames, peaks and chinstraps, for
headgear.
_________________
288
Section XII
Chapter 66
66.01/03
Chapter 66
Umbrellas, sun umbrellas, walking-sticks, seat-sticks,

whips, riding-crops and parts thereof
Notes.
(a) Measure walking-sticks or the like (heading 90.17);
(b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or
(c) Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).
2.- Heading 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the
like, of any material. Such goods presented with, but not fitted to, articles of heading 66.01 or 66.02 are to be classified separately
and are not to be treated as forming part of those articles.
_________________
66.01 Umbrellas and sun umbrellas (including

walking-stick umbrellas, garden umbrellas
and similar umbrellas).
6601.10.00.00 - Garden or similar umbrellas u 20 15
- Other :
6601.91.00.00 -- Having a telescopic shaft u 20 15
6601.99.00.00 -- Other u 20 15
66.02 6602.00.00.00 Walking-sticks, seat-sticks, whips, riding- u 20 15

crops and the like.
66.03 Parts, trimmings and accessories of articles

of heading 66.01 or 66.02.
6603.20.00.00 - Umbrella frames, including frames mounted kg 10 15
on shafts (sticks)
6603.90.00.00 - Other kg 10 15
_________________
289
Section XII
Chapter 67
67.01/04
Chapter 67
Prepared feathers and down and articles made of feathers or of down;

artificial flowers; articles of human hair
Notes.
(a) Straining cloth of human hair (heading 59.11);
(b) Floral motifs of lace, of embroidery or other textile fabric (Section XI);
(c) Footwear (Chapter 64);
(d) Headgear or hair-nets (Chapter 65);
(e) Toys, sports requisites or carnival articles (Chapter 95); or
(f) Feather dusters, powder-puffs or hair sieves (Chapter 96).
2.- Heading 67.01 does not cover :
(a) Articles in which feathers or down constitute only filling or padding (for example, bedding of heading 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.
_________________
67.01 6701.00.00.00 Skins and other parts of birds with their kg 20 15

feathers or down, feathers, parts of feathers,
down and articles thereof (other than goods
of heading 05.05 and worked quills and
scapes).
67.02 Artificial flowers, foliage and fruit and parts

thereof; articles made of artificial flowers,
foliage or fruit.
6702.10.00.00 - Of plastics kg 20 15
6702.90.00.00 - Of other materials kg 20 15
67.03 6703.00.00.00 Human hair, dressed, thinned, bleached or kg 20 15

otherwise worked; wool or other animal hair
or other textile materials, prepared for use in
making wigs or the like.
67.04 Wigs, false beards, eyebrows and eyelashes,

switches and the like, of human or animal
hair or of textile materials; articles of human
hair not elsewhere specified or included.
- Of synthetic textile materials :
6704.11.00.00 -- Complete wigs kg 20 15
6704.19.00.00 -- Other kg 20 15
6704.20.00.00 - Of human hair kg 20 15
6704.90.00.00 - Of other materials kg 20 15
_________________
290
Section XIII
Chapter 68
Notes
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.
(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);
(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), of heading 96.09 (for example, slate pencils), heading 96.10 (for example, drawing slates); or of heading 96.20
(monopods, bipods, tripods and similar articles); 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.
_________________
291
Section XIII
Chapter 68
68.01/04

68.01 6801.00.00.00 Setts, curbstones and flagstones, of natural kg 10 15
stone (except slate).
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).
6802.10.00.00 - Tiles, cubes and similar articles, whether or not kg 20 15
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
- Other monumental or building stone and
articles thereof, simply cut or sawn, with a flat
or even surface :
6802.21.00.00 -- Marble, travertine and alabaster kg 20 15
6802.23.00.00 -- Granite kg 20 15
6802.29.00.00 -- Other stone kg 20 15
- Other :
6802.91.00.00 -- Marble, travertine and alabaster kg 20 15
6802.92.00.00 -- Other calcareous stone kg 20 15
6802.93.00.00 -- Granite kg 20 15
-- Other stone:
6802.99.10.00 --- Steatite kg 20 15
6802.99.90.00 --- Other kg 20 15
68.03 6803.00.00.00 Worked slate and articles of slate or of kg 20 15
agglomerated slate.
68.04 Millstones, grindstones, grinding wheels and
the like, without frameworks, for grinding,
sharpening, polishing, trueing or cutting,
hand sharpening or polishing stones, and
parts thereof, of natural stone, of
agglomerated natural or artificial abrasives,
or of ceramics, with or without parts of other
materials.
6804.10.00.00 - Millstones and grindstones for milling, kg 10 15
grinding or pulping
- Other millstones, grindstones, grinding wheels
and the like :
6804.21.00.00 -- Of agglomerated synthetic or natural kg 10 15
diamond
6804.22.00.00 -- Of other agglomerated abrasives or of kg 10 15
ceramics
6804.23.00.00 -- Of natural stone kg 10 15
6804.30.00.00 - Hand sharpening or polishing stones kg 10 15
292
Section XIII
Chapter 68
68.05/101
68.05 Natural or artificial abrasive powder or

grain, on a base of textile material, of paper,
of paperboard or of other materials, whether
or not cut to shape or sewn or otherwise made
up.
6805.10.00.00 - On a base of woven textile fabric only kg 10 15
6805.20.00.00 - On a base of paper or paperboard only kg 10 15
6805.30.00.00 - On a base of other materials kg 10 15
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.
6806.10.00.00 - Slag wool, rock wool and similar mineral kg 10 15
wools (including intermixtures thereof), in
bulk, sheets or rolls
6806.20.00.00 - Exfoliated vermiculite, expanded clays, kg 10 15
foamed slag and similar expanded mineral
materials (including intermixtures thereof)
6806.90.00.00 - Other kg 20 15
68.07 Articles of asphalt or of similar material (for

example, petroleum bitumen or coal tar
pitch).
6807.10.00.00 - In rolls kg 20 15
6807.90.00.00 - Other kg 20 15
68.08 6808.00.00.00 Panels, boards, tiles, blocks and similar kg 20 15

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.
68.09 Articles of plaster or of compositions based

on plaster.
- Boards, sheets, panels, tiles and similar
articles, not ornamented :
6809.11.00.00 -- Faced or reinforced with paper or kg 20 15
paperboard only
6809.19.00.00 -- Other kg 20 15
6809.90.00.00 - Other articles kg 20 15
68.10 Articles of cement, of concrete or of artificial

stone, whether or not reinforced.
- Tiles, flagstones, bricks and similar articles :
6810.11.00.00 -- Building blocks and bricks kg 20 15
6810.19.00.00 -- Other kg 20 15
293
Section XIII
Chapter 68
68.102/13
- Other articles :
6810.91.00.00 -- Prefabricated structural components for kg 20 15
building or civil engineering
6810.99.00.00 -- Other kg 20 15
68.11 Articles of asbestos-cement, of cellulose fibre-

cement or the like.
- Containing asbestos:
6811.40.10.00 -- Tubes, pipes and tube or pipe fittings for kg 5 15
water supply
6811.40.90.00 -- Other kg 20 15
- Not containing asbestos :
6811.81.00.00 -- Corrugated sheets kg 20 15
6811.82.00.00 -- Other sheets, panels, tiles and similar articles kg 20 15
-- Other articles:
6811.89.10.00 --- Tubes, pipes and tube or pipe fittings for kg 5 15
water supply
6811.89.90.00 --- Other kg 20 15
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.
6812.80.00.00 - Of crocidolite kg 20 15
- Other :
6812.91.00.00 -- Clothing, clothing accessories, footwear kg 20 15
and headgear
6812.92.00.00 -- Paper, millboard and felt kg 20 15
6812.93.00.00 -- Compressed asbestos fibre jointing, in sheets kg 20 15
or rolls
6812.99.00.00 -- Other kg 20 15
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.
6813.20.00.00 - Containing asbestos kg 10 15
- Not containing asbestos :
6813.81.00.00 -- Brake linings and pads kg 0 15
6813.89.00.00 -- Other kg 0 15
294
Section XIII
Chapter 68
68.14/15
68.14 Worked mica and articles of mica, including

agglomerated or reconstituted mica, whether
or not on a support of paper, paperboard or
other materials.
6814.10.00.00 - Plates, sheets and strips of agglomerated or kg 20 15
reconstituted mica, whether or not on a support
6814.90.00.00 - Other kg 20 15
68.15 Articles of stone or of other mineral

substances (including carbon fibres, articles
of carbon fibres and articles of peat), not
6815.10.00.00 - Non-electrical articles of graphite or other kg 20 15
carbon
6815.20.00.00 - Articles of peat kg 20 15
- Other articles :
6815.91.00.00 -- Containing magnesite, dolomite or chromite kg 20 15
6815.99.00.00 -- Other kg 20 15
295
Section XIII
Chapter 69
69.01/03
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.
(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).
_________________
I.- GOODS OF SILICEOUS FOSSIL MEALS OR
OF SIMILAR SILICEOUS EARTHS, AND
REFRACTORY GOODS
69.01 6901.00.00.00 Bricks, blocks, tiles and other ceramic goods of kg 20 15
siliceous fossil meals (for example, kieselguhr,
tripolite or diatomite) or of similar siliceous
earths.
69.02 Refractory bricks, blocks, tiles and similar
refractory ceramic constructional goods, other
than those of siliceous fossil meals or similar
siliceous earths.
6902.10.00.00 - Containing by weight, singly or together, more kg 20 15
than 50 % of the elements Mg, Ca or Cr, expressed
as MgO, CaO or Cr2O3
6902.20.00.00 - Containing by weight more than 50 % of alumina kg 20 15
(Al2O3), of silica (SiO2) or of a mixture or
compound of these products
6902.90.00.00 - Other kg 20 15
69.03 Other refractory ceramic goods (for example,
retorts, crucibles, muffles, nozzles, plugs,
supports, cupels, tubes, pipes, sheaths and rods),
other than those of siliceous fossil meals or of
similar siliceous earths.
6903.10.00.00 - Containing by weight more than 50 % of graphite kg 20 15
or other carbon or of a mixture of these products
6903.20.00.00 - Containing by weight more than 50 % of alumina kg 20 15
(Al2O3) or of a mixture or compound of alumina
and of silica (SiO2)
6903.90.00.00 - Other kg 20 15
296
Section XIII
Chapter 69
69.04/09
II.- OTHER CERAMIC PRODUCTS
69.04 Ceramic building bricks, flooring blocks,

support or filler tiles and the like.
6904.10.00.00 - Building bricks 1000u 20 15
6904.90.00.00 - Other kg 20 15
69.05 Roofing tiles, chimney-pots, cowls, chimney

liners, architectural ornaments and other
ceramic constructional goods.
6905.10.00.00 - Roofing tiles kg 20 15
6905.90.00.00 - Other kg 20 15
69.06 6906.00.00.00 Ceramic pipes, conduits, guttering and pipe kg 20 15

fittings.
69.07 Ceramic flags and paving, hearth or wall tiles;

ceramic mosaic cubes and the like, whether or
not on a backing; finishing ceramics.
- Flags and paving, hearth or wall tiles, other than
those of subheadings 6907.30 and 6907.40:
6907.21.00.00 -- Of a water absorption coefficient by weight m2 20 15
not exceeding 0.5 %
exceeding 0.5 % but not exceeding 10 %
exceeding 10 %
6907.30.00.00 - Mosaic cubes and the like, other than those of m2 20 15
subheading 6907.40
6907.40.00.00 - Finishing ceramics m2 20 15
[69.08]
69.09 Ceramic wares for laboratory, chemical or

other technical uses; ceramic troughs, tubs
and similar receptacles of a kind used in
agriculture; ceramic pots, jars and similar
articles of a kind used for the conveyance or
packing of goods.
- Ceramic wares for laboratory, chemical or other
technical uses :
6909.11.00.00 -- Of porcelain or china kg 5 15
6909.12.00.00 -- Articles having a hardness equivalent to 9 or kg 5 15
more on the Mohs scale
6909.19.00.00 -- Other kg 5 15
6909.90.00.00 - Other kg 5 15
297
Section XIII
Chapter 69
69.10/14
69.10 Ceramic sinks, wash basins, wash basin

pedestals, baths, bidets, water closet pans,
flushing cisterns, urinals and similar sanitary
fixtures.
6910.10.00.00 - Of porcelain or china u 20 15
6910.90.00.00 - Other u 20 15
69.11 Tableware, kitchenware, other household

articles and toilet articles, of porcelain or china.
6911.10.00.00 - Tableware and kitchenware kg 20 15
6911.90.00.00 - Other kg 20 15
69.12 Ceramic tableware, kitchenware, other

household articles and toilet articles, other than
of porcelain or china.
6912.00.10.00 - Tableware and kitchenware kg 20 15
6912.00.90.00 - Other kg 20 15
69.13 Statuettes and other ornamental ceramic

articles.
6913.10.00.00 - Of porcelain or china kg 20 15
6913.90.00.00 - Other kg 20 15
69.14 Other ceramic articles.

6914.10.00.00 - Of porcelain or china kg 20 15
6914.90.00.00 - Other kg 20 15
_________________
298
Section XIII
Chapter 70
Notes
Chapter 70
Glass and glassware
Notes.
(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 7013.22, 7013.33, 7013.41 and 7013.91, the expression “lead crystal” means only glass having
a minimum lead monoxide (PbO) content by weight of 24 %.
_________________
299
Section XIII
Chapter 70
70.01/04
70.01 7001.00.00.00 Cullet and other waste and scrap of glass; glass kg 10 15
in the mass.
70.02 Glass in balls (other than microspheres of

heading 70.18), rods or tubes, unworked.
7002.10.00.00 - Balls kg 10 15
7002.20.00.00 - Rods kg 10 15
- Tubes :
7002.31.00.00 -- Of fused quartz or other fused silica kg 20 15
7002.32.00.00 -- Of other glass having a linear coefficient of kg 20 15
expansion not exceeding 5 x 10-6 per Kelvin
within a temperature range of 0 C to 300 C
7002.39.00.00 -- Other kg 20 15
70.03 Cast glass and rolled glass, in sheets or profiles,

whether or not having an absorbent, reflecting
or non-reflecting layer, but not otherwise
worked.
- Non-wired sheets :
7003.12.00.00 -- Coloured throughout the mass (body tinted), m2 20 15
opacified, flashed or having an absorbent,
reflecting or non-reflecting layer
7003.19.00.00 -- Other m2 20 15
7003.20.00.00 - Wired sheets m2 20 15
7003.30.00.00 - Profiles m2 20 15
70.04 Drawn glass and blown glass, in sheets,

whether or not having an absorbent, reflecting
or non-reflecting layer, but not otherwise
worked.
7004.20.00.00 - Glass, coloured throughout the mass (body m2 20 15
tinted), opacified, flashed or having an
absorbent, reflecting or non-reflecting layer
7004.90.00.00 - Other glass m2 20 15
300
Section XIII
Chapter 70
70.05/091
70.05 Float glass and surface ground or polished

glass, in sheets, whether or not having an
absorbent, reflecting or non-reflecting layer,
but not otherwise worked.
7005.10.00.00 - Non-wired glass, having an absorbent, reflecting m2 20 15
or non-reflecting layer
- Other non-wired glass :
7005.21.00.00 -- Coloured throughout the mass (body tinted), m2 20 15
opacified, flashed or merely surface ground
7005.29.00.00 -- Other m2 20 15
7005.30.00.00 - Wired glass m2 20 15
70.06 7006.00.00.00 Glass of heading 70.03, 70.04 or 70.05, bent, kg 20 15

edge-worked, engraved, drilled, enamelled or
otherwise worked, but not framed or fitted
with other materials.
70.07 Safety glass, consisting of toughened

(tempered) or laminated glass.
- Toughened (tempered) safety glass :
7007.11.00.00 -- Of size and shape suitable for incorporation in kg 0 15
vehicles, aircraft, spacecraft or vessels
7007.19.00.00 -- Other m2 20 15
- Laminated safety glass :

7007.21.00.00 -- Of size and shape suitable for incorporation in kg 0 15
vehicles, aircraft, spacecraft or vessels
7007.29.00.00 -- Other m2 20 15
70.08 7008.00.00.00 Multiple-walled insulating units of glass. kg 20 15
70.09 Glass mirrors, whether or not framed,

including rear-view mirrors.
- Rear-view mirrors for vehicles:
7009.10.10.00 -- For motorcycles and bicycles kg 10 15
7009.10.90.00 -- For other vehicles kg 0 15
301
Section XIII
Chapter 70
70.092/10
- Other :
7009.91.00.00 -- Unframed kg 20 15
7009.92.00.00 -- Framed kg 20 15
70.10 Carboys, bottles, flasks, jars, pots, phials,

ampoules and other containers, of glass, of a
kind used for the conveyance or packing of
goods; preserving jars of glass; stoppers, lids
and other closures, of glass.
7010.10.00.00 - Ampoules kg 10 15
7010.20.00.00 - Stoppers, lids and other closures kg 10 15
- Other:
-- Of a capacity exceeding 1l:
7010.90.11.00 --- Carboys, bottles and flasks kg 10 15
7010.90.12.00 --- Jars, pots and similar containers, including kg 10 15

preserving jars
7010.90.19.00 --- Other kg 10 15
-- Of a capacity exceeding 0.33l but not

exceeding 1l:

preserving jars
7010.90.29.00 --- Other kg 10 15
-- Of a capacity exceeding 0.15l but not

exceeding 0.33l:

preserving jars
7010.90.39.00 --- Other kg 10 15
-- Of a capacity not exceeding 0.15l:


preserving jars
7010.90.49.00 --- Other kg 10 15
302
Section XIII
Chapter 70
70.11/13
70.11 Glass envelopes (including bulbs and tubes),

open, and glass parts thereof, without fittings,
for electric lamps, cathode-ray tubes or the
like.
7011.10.00.00 - For electric lighting kg 20 15
7011.20.00.00 - For cathode-ray tubes kg 20 15
7011.90.00.00 - Other kg 20 15
[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).
7013.10.00.00 - Of glass-ceramics kg 20 15
- Stemware drinking glasses, other than of glass-

ceramics :
7013.22.00.00 -- Of lead crystal kg 20 15
7013.28.00.00 -- Other kg 20 15
- Other drinking glasses, other than of glass

ceramics :
7013.37.00.00 -- Other kg 20 15
- Glassware of a kind used for table (other than

drinking glasses) or kitchen purposes, other
than of glass-ceramics :
7013.42.00.00 -- Of glass having a linear coefficient of kg 20 15

within a temperature range of 0 °C to 300 °C
7013.49.00.00 -- Other kg 20 15
- Other glassware :
7013.99.00.00 -- Other kg 20 15
303
Section XIII
Chapter 70
70.14/17
70.14 7014.00.00.00 Signalling glassware and optical elements of kg 20 15

glass (other than those of heading 70.15), not
optically worked.
70.15 Clock or watch glasses and similar glasses,

glasses for non-corrective or corrective
spectacles, curved, bent, hollowed or the like,
not optically worked; hollow glass spheres and
their segments, for the manufacture of such
glasses.
7015.10.00.00 - Glasses for corrective spectacles kg 5 15
7015.90.00.00 - Other kg 20 15
70.16 Paving blocks, slabs, bricks, squares, tiles and

other articles of pressed or moulded glass,
whether or not wired, of a kind used for
building or construction purposes; glass cubes
and other glass smallwares, whether or not on
a backing, for mosaics or similar decorative
purposes; leaded lights and the like;
multicellular or foam glass in blocks, panels,
plates, shells or similar forms.
7016.10.00.00 - Glass cubes and other glass smallwares, whether kg 20 15
or not on a backing, for mosaics or similar
decorative purposes
7016.90.00.00 - Other kg 20 15
70.17 Laboratory, hygienic or pharmaceutical

glassware, whether or not graduated or
calibrated.
7017.10.00.00 - Of fused quartz or other fused silica kg 5 15
7017.20.00.00 - Of other glass having a linear coefficient of kg 5 15

within a temperature range of 0 C to 300 C
7017.90.00.00 - Other kg 10 15
304
Section XIII
Chapter 70
70.18/20
70.18 Glass beads, imitation pearls, imitation

precious or semi-precious stones and similar
glass smallwares, and articles thereof other
than imitation jewellery; glass eyes other than
prosthetic articles; statuettes and other
ornaments of lamp-worked glass, other than
imitation jewellery; glass microspheres not
exceeding 1 mm in diameter.
7018.10.00.00 - Glass beads, imitation pearls, imitation kg 20 15

precious or semi-precious stones and similar
glass smallwares
7018.20.00.00 - Glass microspheres not exceeding 1 mm in kg 20 15
diameter
7018.90.00.00 - Other kg 20 15
70.19 Glass fibres (including glass wool) and articles

thereof (for example, yarn, woven fabrics).
- Slivers, rovings, yarn and chopped strands :
7019.11.00.00 -- Chopped strands, of a length of not more kg 10 15
than 50 mm
7019.12.00.00 -- Rovings kg 10 15
7019.19.00.00 -- Other kg 10 15
- Thin sheets (voiles), webs, mats, mattresses,
boards and similar nonwoven products :
7019.31.00.00 -- Mats kg 20 15
7019.32.00.00 -- Thin sheets (voiles) kg 20 15
7019.39.00.00 -- Other kg 20 15
7019.40.00.00 - Woven fabrics of rovings kg 20 15
7019.51.00.00 -- Of a width not exceeding 30 cm kg 20 15
7019.52.00.00 -- Of a width exceeding 30 cm, plain weave, kg 20 15
weighing less than 250 g/m², of filaments
measuring per single yarn not more than 136
tex
7019.59.00.00 -- Other kg 20 15
7019.90.00.00 - Other kg 20 15
70.20 Other articles of glass.

7020.00.10.00 - Fishing floats for fishing nets kg 5 0
7020.00.90.00 - Other kg 20 15
305
Section XIV
Chapter 71
Notes1
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 (3).
(B) Heading 71.16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor
constituents).
(a) Amalgams of precious metal, or colloidal precious metal (heading 28.43);
(b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30;
(c) Goods of Chapter 32 (for example, lustres);
(d) Supported catalysts (heading 38.15);
(e) Articles of heading 42.02 or 42.03 referred to in Note 3 (B) to Chapter 42;
(f) Articles of heading 43.03 or 43.04;
(g) Goods of Section XI (textiles and textile articles);
(h) Footwear, headgear or other articles of Chapter 64 or 65;
(ij) Umbrellas, walking-sticks or other articles of Chapter 66;
(k) Abrasive goods of heading 68.04 or 68.05 or Chapter 82, containing dust or powder of precious or semi-precious stones
(natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or
reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles
and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this
Chapter, except unmounted worked sapphires and diamonds for styli (heading 85.22);
(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
() The underlined portion of this Note constitutes an optional text.
306
Section XIV
Chapter 71
Notes2
(p) Original sculptures or statuary (heading 97.03), collectors' pieces (heading 97.05) or antiques of an age exceeding one
hundred years (heading 97.06), other than natural or cultured pearls or precious or semi-precious stones.
4.- (A) The expression “precious metal” means silver, gold and platinum.
(B) The expression “platinum” means platinum, iridium, osmium, palladium, rhodium and ruthenium.
(C) The expression “precious or semi-precious stones” does not include any of the substances specified in Note 2 (b) to
Chapter 96.
5.- For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious
metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2 %, by weight, of the alloy.
Alloys of precious metal are to be classified according to the following rules :
(a) An alloy containing 2 % or more, by weight, of platinum is to be treated as an alloy of platinum;
(b) An alloy containing 2 % or more, by weight, of gold but no platinum, or less than 2 %, by weight, of platinum, is to be
treated as an alloy of gold;
(c) Other alloys containing 2 % or more, by weight, of silver are to be treated as alloys of silver.
6.- Except where the context otherwise requires, any reference in the Nomenclature to precious metal or to any particular precious
metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in
Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.
7.- Throughout the Nomenclature the expression “metal clad with precious metal” means material made with a base of metal upon
one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a
covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with
precious metal.
8.- Subject to Note 1 (A) to Section VI, goods answering to a description in heading 71.12 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 semi-precious 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 7106.10, 7108.11, 7110.11, 7110.21, 7110.31 and 7110.41, the expressions “powder” and “in
powder form” mean products of which 90 % or more by weight passes through a sieve having a mesh aperture of 0.5 mm.
2.- Notwithstanding the provisions of Chapter Note 4 (B), for the purposes of subheadings 7110.11 and 7110.19, the expression
“platinum” does not include iridium, osmium, palladium, rhodium or ruthenium.
3.- For the classification of alloys in the subheadings of heading 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.
_________________
307
Section XIV
Chapter 71
71.01/03
I.- NATURAL OR CULTURED PEARLS

AND PRECIOUS OR SEMI-PRECIOUS
STONES
71.01 Pearls, natural or cultured, whether or not
worked or graded but not strung, mounted
or set; pearls, natural or cultured,
temporarily strung for convenience of
transport.
7101.10.00.00 - Natural pearls kg 5 15
- Cultured pearls :
7101.21.00.00 -- Unworked kg 5 15
7101.22.00.00 -- Worked kg 10 15
71.02 Diamonds, whether or not worked, but not

mounted or set.
7102.10.00.00 - Unsorted carat 5 15
- Industrial :
7102.21.00.00 -- Unworked or simply sawn, cleaved or carat 5 15
bruted
7102.29.00.00 -- Other carat 10 15
- Non-industrial :
7102.31.00.00 -- Unworked or simply sawn, cleaved or carat 5 15
bruted
7102.39.00.00 -- Other carat 10 15
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,
transport.
7103.10.00.00 - Unworked or simply sawn or roughly shaped kg 5 15
- Otherwise worked :
7103.91.00.00 -- Rubies, sapphires and emeralds carat 10 15
7103.99.00.00 -- Other carat 10 15
308
Section XIV
Chapter 71
71.04/09
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,
transport.
7104.10.00.00 - Piezo-electric quartz kg 5 15
7104.20.00.00 - Other, unworked or simply sawn or roughly kg 5 15
shaped
7104.90.00.00 - Other kg 5 15
71.05 Dust and powder of natural or synthetic

precious or semi-precious stones.
7105.10.00.00 - Of diamonds carat 5 15
7105.90.00.00 - Other kg 5 15
II.- PRECIOUS METALS AND METALS
CLAD WITH PRECIOUS METAL
71.06 Silver (including silver plated with gold or
platinum), unwrought or in semi-
manufactured forms, or in powder form.
7106.10.00.00 - Powder kg 5 15
- Other :
7106.91.00.00 -- Unwrought kg 5 15
7106.92.00.00 -- Semi-manufactured kg 10 15
71.07 7107.00.00.00 Base metals clad with silver, not further kg 10 15

worked than semi-manufactured.
71.08 Gold (including gold plated with platinum)

unwrought or in semi-manufactured forms,
or in powder form.
- Non-monetary :
7108.11.00.00 -- Powder kg 5 15
7108.12.00.00 -- Other unwrought forms kg 5 15
-- Other semi-manufactured forms:
7108.13.10.00 --- Gold bullion kg 10 15
7108.13.90.00 --- Other kg 10 15
7108.20.00.00 - Monetary kg 10 15
71.09 7109.00.00.00 Base metals or silver, clad with gold, not kg 10 15

further worked than semi-manufactured.
309
Section XIV
Chapter 71
71.10/131
71.10 Platinum, unwrought or in semi-

manufactured forms, or in powder form.
- Platinum :
7110.11.00.00 -- Unwrought or in powder form kg 5 15
7110.19.00.00 -- Other kg 10 15
- Palladium :
7110.29.00.00 -- Other kg 10 15
- Rhodium :
7110.39.00.00 -- Other kg 10 15
- Iridium, osmium and ruthenium :
7110.49.00.00 -- Other kg 10 15
71.11 7111.00.00.00 Base metals, silver or gold, clad with kg 10 15
platinum, not further worked than semi-
manufactured.
71.12 Waste and scrap of precious metal or of

metal clad with precious metal; other waste
and scrap containing precious metal or
precious metal compounds, of a kind used
principally for the recovery of precious
metal.
7112.30.00.00 - Ash containing precious metal or precious kg 10 15
metal compounds
- Other :
7112.91.00.00 -- Of gold, including metal clad with gold but kg 10 15
excluding sweepings containing other
precious metals
7112.92.00.00 -- Of platinum, including metal clad with kg 10 15
platinum but excluding sweepings
containing other precious metals
7112.99.00.00 -- Other kg 10 15
III.- JEWELLERY, GOLDSMITHS' AND

SILVERSMITHS' WARES AND OTHER
ARTICLES
71.13 Articles of jewellery and parts thereof, of
precious metal or of metal clad with
precious metal.
- Of precious metal whether or not plated or
clad with precious metal :
7113.11.00.00 -- Of silver, whether or not plated or clad with kg 20 15
other precious metal
310
Section XIV
Chapter 71
71.132/18
7113.19.00.00 -- Of other precious metal, whether or not kg 20 15

plated or clad with precious metal
7113.20.00.00 - Of base metal clad with precious metal kg 20 15
71.14 Articles of goldsmiths' or silversmiths'

wares and parts thereof, of precious metal
or of metal clad with precious metal.
- Of precious metal whether or not plated or
clad with precious metal :
7114.11.00.00 -- Of silver, whether or not plated or clad with kg 20 15
other precious metal
7114.19.00.00 -- Of other precious metal, whether or not kg 20 15
plated or clad with precious metal
7114.20.00.00 - Of base metal clad with precious metal kg 20 15
71.15 Other articles of precious metal or of metal

clad with precious metal.
7115.10.00.00 - Catalysts in the form of wire cloth or grill, of kg 20 15
platinum
7115.90.00.00 - Other kg 20 15
71.16 Articles of natural or cultured pearls,

precious or semi-precious stones (natural,
synthetic or reconstructed).
7116.10.00.00 - Of natural or cultured pearls kg 20 15
7116.20.00.00 - Of precious or semi-precious stones (natural, kg 20 15
synthetic or reconstructed)
71.17 Imitation jewellery.

-Of base metal, whether or not plated with
precious metal :
7117.11.00.00 -- Cuff-links and studs kg 20 15
7117.19.00.00 -- Other kg 20 15
7117.90.00.00 - Other kg 20 15
71.18 Coin.
7118.10.00.00 - Coin (other than gold coin), not being legal kg 20 15
tender
7118.90.00.00 - Other kg 0 0
_________________
311
Section XV
Notes1
Section XV
BASE METALS AND ARTICLES OF BASE METAL
Notes.
(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, monopods, bipods, tripods and similar articles or 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.
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.
312
Section XV
Chapter 72
Notes2
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.
313
Section XV
Chapter 72
Notes3
(d) Steel
Ferrous materials other than those of heading 72.03 which (with the exception of certain types produced in the form of
castings) are usefully malleable and which contain by weight 2 % or less of carbon. However, chromium steels may
contain higher proportions of carbon.
(e) Stainless steel
Alloy steels containing, by weight, 1.2 % or less of carbon and 10.5 % or more of chromium, with or without other
elements.
(f) Other alloy steel
Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements
in the proportion shown :
- 0.3 % or more of aluminium
- 0.0008 % or more of boron
- 0.3 % or more of chromium
- 0.3 % or more of cobalt
- 0.4 % or more of copper
- 0.4 % or more of lead
- 1.65 % or more of manganese
- 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.
314
Section XV
Chapter 72
Notes4
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, ungsten (wolfram), vanadium.
(b) Non-alloy free-cutting steel
Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions :
- 0.08 % or more of sulphur
- 0.1 % or more of lead
- more than 0.05 % of selenium
- more than 0.01 % of tellurium
- more than 0.05 % of bismuth.
315
Section XV
Chapter 72
72.01/021
(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.
_________________
I.- PRIMARY MATERIALS;

PRODUCTS IN GRANULAR OR POWDER
FORM
72.01 Pig iron and spiegeleisen in pigs, blocks or

other primary forms.
7201.10.00.00 - Non-alloy pig iron containing by weight 0.5 % kg 5 15
or less of phosphorus
7201.20.00.00 - Non-alloy pig iron containing by weight more kg 5 15
than 0.5 % of phosphorus
7201.50.00.00 - Alloy pig iron; spiegeleisen kg 5 15
72.02 Ferro-alloys.
- Ferro-manganese :
7202.11.00.00 -- Containing by weight more than 2 % of kg 5 15
carbon
7202.19.00.00 -- Other kg 5 15
- Ferro-silicon :
silicon
7202.29.00.00 -- Other kg 5 15
7202.30.00.00 - Ferro-silico-manganese kg 5 15
- Ferro-chromium :
carbon
7202.49.00.00 -- Other kg 5 15
316
Section XV
Chapter 72
72.022/06
7202.50.00.00 - Ferro-silico-chromium kg 5 15
7202.60.00.00 - Ferro-nickel kg 5 15
7202.70.00.00 - Ferro-molybdenum kg 5 15
7202.80.00.00 - Ferro-tungsten and ferro-silico-tungsten kg 5 15
- Other :
7202.91.00.00 -- Ferro-titanium and ferro-silico-titanium kg 5 15
7202.92.00.00 -- Ferro-vanadium kg 5 15
7202.93.00.00 -- Ferro-niobium kg 5 15
7202.99.00.00 -- Other kg 5 15
72.03 Ferrous products obtained by direct

reduction of iron ore and other spongy
ferrous products, in lumps, pellets or similar
forms; iron having a minimum purity by
weight of 99.94 %, in lumps, pellets or similar
forms.
7203.10.00.00 - Ferrous products obtained by direct reduction kg 5 15
of iron ore
7203.90.00.00 - Other kg 5 15
72.04 Ferrous waste and scrap; remelting scrap

ingots of iron or steel.
7204.10.00.00 - Waste and scrap of cast iron kg 5 15
- Waste and scrap of alloy steel :
7204.21.00.00 -- Of stainless steel kg 5 15
7204.29.00.00 -- Other kg 5 15
7204.30.00.00 - Waste and scrap of tinned iron or steel kg 5 15
- Other waste and scrap :
7204.41.00.00 -- Turnings, shavings, chips, milling waste, kg 5 15
sawdust, filings, trimmings and stampings,
whether or not in bundles
7204.49.00.00 -- Other kg 5 15
7204.50.00.00 - Remelting scrap ingots kg 5 15
72.05 Granules and powders, of pig iron,

spiegeleisen, iron or steel.
7205.10.00.00 - Granules kg 5 15
- Powders :
7205.21.00.00 -- Of alloy steel kg 5 15
7205.29.00.00 -- Other kg 5 15
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).
7206.10.00.00 - Ingots kg 5 15
7206.90.00.00 - Other kg 5 15
317
Section XV
Chapter 72
72.07/091
72.07 Semi-finished products of iron or non-alloy

steel.
- Containing by weight less than 0.25 % of
carbon :
7207.11.00.00 -- Of rectangular (including square) cross- kg 5 15
section, the width measuring less than twice
the thickness
7207.12.00.00 -- Other, of rectangular (other than square) cross- kg 5 15
section
7207.19.00.00 -- Other kg 5 15
7207.20.00.00 - Containing by weight 0.25 % or more of carbon kg 5 15
72.08 Flat-rolled products of iron or non-alloy steel,
of a width of 600 mm or more, hot-rolled, not
clad, plated or coated.
7208.10.00.00 - In coils, not further worked than hot-rolled, with kg 5 15
patterns in relief
- Other, in coils, not further worked than hot-
rolled, pickled :
7208.25.00.00 -- Of a thickness of 4.75 mm or more kg 5 15
7208.26.00.00 -- Of a thickness of 3 mm or more but less than kg 5 15
4.75 mm
7208.27.00.00 -- Of a thickness of less than 3 mm kg 5 15
- Other, in coils, not further worked than hot-
rolled :
7208.37.00.00 -- Of a thickness of 4.75 mm or more but not kg 5 15
exceeding 10 mm
4.75 mm
7208.40.00.00 - Not in coils, not further worked than hot-rolled, kg 5 15
with patterns in relief
- Other, not in coils, not further worked than hot-
rolled :
exceeding 10 mm
4.75 mm
7208.90.00.00 - Other kg 10 15
of a width of 600 mm or more, cold-rolled
(cold-reduced), not clad, plated or coated.
- In coils, not further worked than cold-rolled
(cold-reduced) :
7209.15.00.00 -- Of a thickness of 3 mm or more kg 5 15
318
Section XV
Chapter 72
72.092/10
7209.16.00.00 -- Of a thickness exceeding 1 mm but less than kg 5 15

3 mm
exceeding 1 mm
7209.18.00.00 -- Of a thickness of less than 0.5 mm kg 5 15
- Not in coils, not further worked than cold-rolled
(cold-reduced) :
7209.25.00.00 -- Of a thickness of 3 mm or more kg 10 15
3 mm
exceeding 1 mm
7209.90.00.00 - Other kg 10 15
of a width of 600 mm or more, clad, plated or
coated.
-Plated or coated with tin :
7210.20.00.00 - Plated or coated with lead, including terne-plate kg 5 15
7210.30.00.00 - Electrolytically plated or coated with zinc kg 5 15
- Otherwise plated or coated with zinc :
7210.41.00.00 -- Corrugated kg 20 15
-- Other:
7210.49.10.00 --- In coils kg 5 15
7210.49.90.00 --- Other kg 20 15
7210.50.00.00 - Plated or coated with chromium oxides or with kg 5 15
chromium and chromium oxides
- Plated or coated with aluminium :
-- Plated or coated with aluminium-zinc alloys:
7210.61.10.00 --- In coils kg 5 15
7210.61.90.00 --- Other kg 20 15
-- Other:
7210.69.10.00 --- In coils kg 5 15
7210.69.90.00 --- Other kg 20 15
- Painted, varnished or coated with plastics:
7210.70.10.00 -- In coils kg 5 15
7210.70.90.00 -- Other kg 20 15
- Other:
7210.90.10.00 -- Plated or coated with other materials kg 20 15
7210.90.90.00 -- Other kg 20 15
319
Section XV
Chapter 72
72.11/141

of a width of less than 600 mm, not clad, plated
or coated.
- Not further worked than hot-rolled :
7211.13.00.00 -- Rolled on four faces or in a closed box pass, of kg 5 15
a width exceeding 150 mm and a thickness of
not less than 4 mm, not in coils and without
patterns in relief
7211.14.00.00 -- Other, of a thickness of 4.75 mm or more kg 5 15
7211.19.00.00 -- Other kg 5 15
- Not further worked than cold-rolled (cold-
reduced) :
7211.23.00.00 -- Containing by weight less than 0.25 % of kg 5 15
carbon
7211.29.00.00 -- Other kg 5 15
7211.90.00.00 - Other kg 5 15
of a width of less than 600 mm, clad, plated or
coated.
7212.10.00.00 - Plated or coated with tin kg 5 15
7212.20.00.00 - Electrolytically plated or coated with zinc kg 5 15
7212.30.00.00 - Otherwise plated or coated with zinc kg 5 15
7212.40.00.00 - Painted, varnished or coated with plastics kg 5 15
7212.50.00.00 - Otherwise plated or coated kg 5 15
7212.60.00.00 - Clad kg 5 15
72.13 Bars and rods, hot-rolled, in irregularly wound
coils, of iron or non-alloy steel.
7213.10.00.00 - Containing indentations, ribs, grooves or other kg 5 15

deformations produced during the rolling
process
- Other, of free-cutting steel:
7213.20.10.00 -- Of circular cross-section measuring less than or kg 5 15
equal to 5.5 mm in diameter
7213.20.90.00 -- Other kg 5 15
- Other :
-- Of circular cross-section measuring less than
14 mm in diameter:
7213.91.10.00 --- Of a diameter not exceeding 5.5mm kg 5 15
7213.91.90.00 --- Other kg 5 15
7213.99.00.00 -- Other kg 5 15
72.14 Other bars and rods of iron or non-alloy steel,
not further worked than forged, hot-rolled,
hot-drawn or hot-extruded, but including those
twisted after rolling.
7214.10.00.00 - Forged kg 20 15
320
Section XV
Chapter 72
72.142/16
7214.20.00.00 - Containing indentations, ribs, grooves or other kg 20 15

deformations produced during the rolling
process or twisted after rolling
7214.30.00.00 - Other, of free-cutting steel kg 20 15
- Other :
7214.91.00.00 -- Of rectangular (other than square) cross-section kg 20 15
7214.99.00.00 -- Other kg 20 15
72.15 Other bars and rods of iron or non-alloy steel.

7215.10.00.00 - Of free-cutting steel, not further worked than kg 20 15
cold-formed or cold-finished
7215.50.00.00 - Other, not further worked than cold-formed or kg 20 15
cold-finished
7215.90.00.00 - Other kg 20 15
72.16 Angles, shapes and sections of iron or non-alloy

steel.
7216.10.00.00 - U, I or H sections, not further worked than hot- kg 20 15
rolled, hot-drawn or extruded, of a height of less
than 80 mm
- L or T sections, not further worked than hot-
rolled, hot-drawn or extruded, of a height of less
than 80 mm :
7216.21.00.00 -- L sections kg 20 15
7216.22.00.00 -- T sections kg 20 15
- U, I or H sections, not further worked than hot-
rolled, hot-drawn or extruded of a height of
80 mm or more :
7216.31.00.00 -- U sections kg 20 15
7216.32.00.00 -- I sections kg 20 15
7216.33.00.00 -- H sections kg 20 15
7216.40.00.00 - L or T sections, not further worked than hot- kg 20 15
rolled, hot-drawn or extruded, of a height of
80 mm or more
7216.50.00.00 - Other angles, shapes and sections, not further kg 20 15
worked than hot-rolled, hot-drawn or extruded
- Angles, shapes and sections, not further worked
than cold-formed or cold-finished :
7216.61.00.00 -- Obtained from flat-rolled products kg 20 15
7216.69.00.00 -- Other kg 20 15
- Other :
7216.91.00.00 -- Cold-formed or cold-finished from flat-rolled kg 20 15
products
7216.99.00.00 -- Other kg 20 15
321
Section XV
Chapter 72
72.17/191
72.17 Wire of iron or non-alloy steel.

- Not plated or coated, whether or not polished:
7217.10.10.00 -- Of a diameter not exceeding 5.5mm kg 10 15
7217.10.90.00 -- Other kg 10 15
- Plated or coated with zinc:
7217.20.90.00 -- Other kg 10 15
- Plated or coated with other base metals:
7217.30.90.00 -- Other kg 10 15
- Other:
7217.90.90.00 -- Other kg 10 15
III.- STAINLESS STEEL
72.18 Stainless steel in ingots or other primary
forms; semi-finished products of stainless steel.
7218.10.00.00 - Ingots and other primary forms kg 5 15
- Other :
7218.91.00.00 -- Of rectangular (other than square) cross- kg 5 15
section
7218.99.00.00 -- Other kg 5 15
72.19 Flat-rolled products of stainless steel, of a

width of 600 mm or more.
- Not further worked than hot-rolled, in coils :
exceeding 10 mm
4.75 mm
- Not further worked than hot-rolled, not in coils :
exceeding 10 mm
4.75 mm
- Not further worked than cold-rolled (cold-
reduced) :
4.75 mm
322
Section XV
Chapter 72
72.192/251

3 mm
exceeding 1 mm
7219.90.00.00 - Other kg 5 15
72.20 Flat-rolled products of stainless steel, of a
width of less than 600 mm.
- Not further worked than hot-rolled :
7220.20.00.00 - Not further worked than cold-rolled (cold- kg 5 15
reduced)
7220.90.00.00 - Other kg 5 15
72.21 7221.00.00.00 Bars and rods, hot-rolled, in irregularly wound kg 5 15

coils, of stainless steel.
72.22 Other bars and rods of stainless steel; angles,

shapes and sections of stainless steel.
- Bars and rods, not further worked than hot-
rolled, hot-drawn or extruded :
7222.11.00.00 -- Of circular cross-section kg 10 15
7222.19.00.00 -- Other kg 10 15
7222.20.00.00 - Bars and rods, not further worked than cold- kg 10 15
formed or cold-finished
7222.30.00.00 - Other bars and rods kg 10 15
7222.40.00.00 - Angles, shapes and sections kg 10 15
72.23 7223.00.00.00 Wire of stainless steel. kg 10 15
IV.- OTHER ALLOY STEEL; HOLLOW

DRILL BARS AND RODS, OF ALLOY OR
NON-ALLOY STEEL
72.24 Other alloy steel in ingots or other primary
forms; semi-finished products of other alloy
steel.
7224.10.00.00 - Ingots and other primary forms kg 5 15
7224.90.00.00 - Other kg 5 15
72.25 Flat-rolled products of other alloy steel, of a
width of 600 mm or more.
- Of silicon-electrical steel :
7225.11.00.00 -- Grain-oriented kg 5 15
7225.19.00.00 -- Other kg 5 15
323
Section XV
Chapter 72
72.252/281
7225.30.00.00 - Other, not further worked than hot-rolled, in kg 5 15

coils
7225.40.00.00 - Other, not further worked than hot-rolled, not in kg 5 15
coils
7225.50.00.00 - Other, not further worked than cold-rolled (cold- kg 5 15
reduced)
- Other :
7225.91.00.00 -- Electrolytically plated or coated with zinc kg 5 15
7225.92.00.00 -- Otherwise plated or coated with zinc kg 5 15
7225.99.00.00 -- Other kg 5 15
72.26
Flat-rolled products of other alloy steel, of a
width of less than 600 mm.
- Of silicon-electrical steel :
7226.11.00.00 -- Grain-oriented kg 5 15
7226.19.00.00 -- Other kg 5 15
7226.20.00.00 - Of high speed steel kg 5 15
- Other :
7226.91.00.00 -- Not further worked than hot-rolled kg 5 15
7226.92.00.00 -- Not further worked than cold-rolled (cold- kg 5 15

reduced)
7226.99.00.00 -- Other kg 5 15
72.27 Bars and rods, hot-rolled, in irregularly wound

coils, of other alloy steel.
7227.10.00.00 - Of high speed steel kg 5 15
7227.20.00.00 - Of silico-manganese steel kg 5 15
7227.90.00.00 - Other kg 5 15
72.28 Other bars and rods of other alloy steel; angles,

shapes and sections, of other alloy steel; hollow
drill bars and rods, of alloy or non-alloy steel.
7228.10.00.00 - Bars and rods, of high speed steel kg 20 15
7228.20.00.00 - Bars and rods, of silico-manganese steel kg 20 15
324
Section XV
Chapter 72
72.282/29
7228.30.00.00 - Other bars and rods, not further worked than hot- kg 20 15
rolled, hot-drawn or extruded
7228.40.00.00 - Other bars and rods, not further worked than kg 20 15
forged
7228.50.00.00 - Other bars and rods, not further worked than kg 20 15
cold-formed or cold-finished
7228.60.00.00 - Other bars and rods kg 20 15
7228.80.00.00 - Hollow drill bars and rods kg 20 15
72.29 Wire of other alloy steel.

7229.20.00.00 - Of silico-manganese steel kg 10 15
7229.90.00.00 - Other kg 10 15
_________________
325
Section XV
Chapter 73
73.01/041
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.
_________________
73.01 Sheet piling of iron or steel, whether or not drilled,

punched or made from assembled elements;
welded angles, shapes and sections, of iron or steel.
7301.10.00.00 - Sheet piling kg 10 15
73.02 Railway or tramway track construction material

of iron or steel, the following : rails, check-rails
and rack rails, switch blades, crossing frogs, point
rods and other crossing pieces, sleepers (cross-
ties), fish-plates, chairs, chair wedges, sole plates
(base plates), rail clips, bedplates, ties and other
material specialized for jointing or fixing rails.
7302.10.00.00 - Rails kg 5 0
7302.30.00.00 - Switch blades, crossing frogs, point rods and other kg 5 0
crossing pieces
7302.40.00.00 - Fish-plates and sole plates kg 5 0
7302.90.00.00 - Other kg 5 0
73.03 Tubes, pipes and hollow profiles, of cast iron.

7303.00.10.00 - Of a kind used for supplies under pressure kg 10 15
7303.00.90.00 - Other kg 20 15
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 :
7304.19.00.00 -- Other kg 5 15
- Casing, tubing and drill pipe, of a kind used in
drilling for oil or gas :
7304.22.00.00 -- Drill pipe of stainless steel kg 5 15
7304.23.00.00 -- Other drill pipe kg 5 15
7304.24.00.00 -- Other, of stainless steel kg 5 15
7304.29.00.00 -- Other kg 5 15
- Other, of circular cross-section, of iron or non-alloy
steel :
-- Cold-drawn or cold-rolled (cold-reduced):
7304.31.10.00 --- Of a kind used for supplies under pressure kg 10 15
326
Section XV
Chapter 73
73.042/05
7304.31.20.00 --- For the manufacture of bicycles and motorcycles kg 5 15

7304.31.90.00 --- Other kg 20 15
-- Other:
7304.39.20.00 --- Of a kind used for the manufacture of bicycles kg 5 15
and motor cycle frames
7304.39.90.00 --- Other kg 20 15
- Other, of circular cross-section, of stainless steel :

7304.41.90.00 --- Other kg 20 15
-- Other:
7304.49.90.00 --- Other kg 20 15
- Other, of circular cross-section, of other alloy
steel :
7304.51.90.00 --- Other kg 20 15
-- Other:
7304.59.90.00 --- Other kg 20 15
7304.90.00.00 - Other kg 20 15
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.
7305.11.00.00 -- Longitudinally submerged arc welded kg 10 15
7305.12.00.00 -- Other, longitudinally welded kg 5 15
7305.19.00.00 -- Other kg 5 15
7305.20.00.00 - Casing of a kind used in drilling for oil or gas kg 5 15
- Other, welded :
-- Longitudinally welded:
7305.31.10.00 --- Of the kind used for supplies under pressure kg 10 15
7305.31.90.00 --- Other kg 20 15
-- Other:
7305.39.90.00 --- Other kg 20 15
- Other:
7305.90.10.00 -- Of a kind used for supplies under pressure kg 10 15
7305.90.90.00 -- Other kg 20 15
327
Section XV
Chapter 73
73.06/07
73.06 Other tubes, pipes and hollow profiles (for

example, open seam or welded, riveted or
similarly closed), of iron or steel.
7306.11.00.00 -- Welded, of stainless steel kg 5 15
7306.19.00.00 -- Other kg 5 15
- Casing and tubing of a kind used in drilling for oil
or gas :
7306.21.00.00 -- Welded, of stainless steel kg 5 15
7306.29.00.00 -- Other kg 5 15
- Other, welded, of circular cross-section, of iron or
non-alloy steel:
7306.30.90.00 -- Other kg 20 15
- Other, welded, of circular cross-section, of stainless
steel:
7306.40.90.00 -- Other kg 20 15
- Other, welded, of circular cross-section, of other
alloy steel:
7306.50.90.00 -- Other kg 20 15
- Other, welded, of non-circular cross-section :
7306.61.00.00 -- Of square or rectangular cross-section kg 20 15
7306.69.00.00 -- Of other non-circular cross-section kg 20 15
7306.90.00.00 - Other kg 20 15
73.07 Tube or pipe fittings (for example, couplings,
elbows, sleeves), of iron or steel.
- Cast fittings :
-- Of non-malleable cast iron:
7307.11.90.00 --- Other kg 20 15
7307.19.00.00 -- Other kg 20 15
- Other, of stainless steel :
7307.21.00.00 -- Flanges kg 20 15
7307.22.00.00 -- Threaded elbows, bends and sleeves kg 20 15
7307.23.00.00 -- Butt welding fittings kg 20 15
7307.29.00.00 -- Other kg 20 15
- Other :
7307.91.00.00 -- Flanges kg 20 15
7307.92.00.00 -- Threaded elbows, bends and sleeves kg 20 15
7307.93.00.00 -- Butt welding fittings kg 20 15
7307.99.00.00 -- Other kg 20 15
328
Section XV
Chapter 73
73.08/10
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.
7308.10.00.00 - Bridges and bridge-sections kg 5 15
- Towers and lattice masts:
7308.20.10.00 -- Of a kind used for the transportation of electricity kg 5 15
7308.20.90.00 -- Other kg 5 15
7308.30.00.00 - Doors, windows and their frames and thresholds for kg 20 15
doors
7308.40.00.00 -Equipment for scaffolding, shuttering, propping or kg 5 15
pitpropping
- Other:
7308.90.10.00 -- Poles with or without lighting fittings of a height kg 5 15
of 8 m or more
-- Other:
7308.90.91.00 --- Metallic pipes kg 20 15
7308.90.99.00 --- Other kg 5 15
73.09 Reservoirs, tanks, vats and similar containers for

any material (other than compressed or liquefied
gas), of iron or steel, of a capacity exceeding 300 l,
whether or not lined or heat-insulated, but not
fitted with mechanical or thermal equipment.
7309.00.10.00 - Reservoir, tanks, tubs of a minimum capacity of kg 10 15
50,000 l
7309.00.90.00 - Other kg 10 15
73.10 Tanks, casks, drums, cans, boxes and similar

containers, for any material (other than
compressed or liquefied gas), of iron or steel, of a
capacity not exceeding 300 l, whether or not lined
or heat-insulated, but not fitted with mechanical
or thermal equipment.
7310.10.00.00 - Of a capacity of 50 l or more kg 20 15
- Of a capacity of less than 50 l :
7310.21.00.00 -- Cans which are to be closed by soldering or kg 20 15
crimping
7310.29.00.00 -- Other kg 20 15
329
Section XV
Chapter 73
73.11/151

73.11 7311.00.00.00 Containers for compressed or liquefied gas, of kg 20 15
iron or steel.
73.12 Stranded wire, ropes, cables, plaited bands, slings

and the like, of iron or steel, not electrically
insulated.
- Stranded wire, ropes and cables:
7312.10.10.00 -- Brake and derailleur cables for bicycles and kg 10 15
motorcycles
-- Other:
7312.10.91.00 --- Other galvanized steel cables for electricity kg 10 15
7312.10.99.00 --- Other kg 20 15
7312.90.00.00 - Other kg 20 15
73.13 7313.00.00.00 Barbed wire of iron or steel; twisted hoop or kg 20 15

single flat wire, barbed or not, and loosely twisted
double wire, of a kind used for fencing, of iron or
steel.
73.14 Cloth (including endless bands), grill, netting and

fencing, of iron or steel wire; expanded metal of
iron or steel.
- Woven cloth :
7314.12.00.00 -- Endless bands for machinery, of stainless steel kg 20 15
7314.14.00.00 -- Other woven cloth, of stainless steel kg 20 15
7314.19.00.00 -- Other kg 20 15
7314.20.00.00 - Grill, netting and fencing, welded at the kg 20 15
intersection, of wire with a maximum cross-
sectional dimension of 3 mm or more and having a
mesh size of 100 cm² or more
- Other grill, netting and fencing, welded at the
intersection :
7314.31.00.00 -- Plated or coated with zinc kg 20 15
7314.39.00.00 -- Other kg 20 15
- Other cloth, grill, netting and fencing :
7314.41.00.00 -- Plated or coated with zinc kg 20 15
7314.42.00.00 -- Coated with plastics kg 20 15
7314.49.00.00 -- Other kg 20 15
7314.50.00.00 - Expanded metal kg 20 15
73.15 Chain and parts thereof, of iron or steel.

- Articulated link chain and parts thereof :
-- Roller chain:
7315.11.10.00 --- For bicycles and motor-cycles kg 10 15
7315.11.90.00 --- Other kg 20 15
7315.12.00.00 -- Other chain kg 20 15
-- Parts:
7315.19.10.00 --- Shackles kg 10 15
330
Section XV
Chapter 73
73.152/201

7315.19.90.00 --- Other kg 10 15
7315.20.00.00 - Skid chain Kg 20 15
- Other chain :
7315.81.00.00 -- Stud-link kg 20 15
7315.82.00.00 -- Other, welded link kg 20 15
7315.89.00.00 -- Other kg 0 15
7315.90.00.00 - Other parts kg 20 15
73.16 7316.00.00.00 Anchors, grapnels and parts thereof, of iron or kg 20 15
steel.
73.17 Nails, tacks, drawing pins, corrugated nails,

staples (other than those of heading 83.05) and
similar articles, of iron or steel, whether or not
with heads of other material, but excluding such
articles with heads of copper.
7317.00.10.00 - Nails and corrugated nails kg 20 15
7317.00.90.00 - Other kg 20 15
73.18 Screws, bolts, nuts, coach screws, screw hooks,

rivets, cotters, cotter-pins, washers (including
spring washers) and similar articles, of iron or
steel.
- Threaded articles :
7318.11.00.00 -- Coach screws kg 20 15
7318.12.00.00 -- Other wood screws kg 20 15
7318.13.00.00 -- Screw hooks and screw rings kg 20 15
7318.14.00.00 -- Self-tapping screws kg 20 15
7318.15.00.00 -- Other screws and bolts, whether or not with their kg 20 15
nuts or washers
7318.16.00.00 -- Nuts kg 20 15
7318.19.00.00 -- Other kg 20 15
- Non-threaded articles :
7318.21.00.00 -- Spring washers and other lock washers kg 20 15
7318.22.00.00 -- Other washers kg 20 15
7318.23.00.00 -- Rivets kg 20 15
7318.24.00.00 -- Cotters and cotter-pins kg 20 15
7318.29.00.00 -- Other kg 20 15
73.19 Sewing needles, knitting needles, bodkins, crochet
hooks, embroidery stilettos and similar articles,
for use in the hand, of iron or steel; safety pins and
other pins of iron or steel, not elsewhere specified
or included.
7319.40.00.00 - Safety pins and other pins kg 20 15
7319.90.00.00 - Other kg 20 15
73.20 Springs and leaves for springs, of iron or steel.
7320.10.00.00 - Leaf-springs and leaves therefor kg 0 15
331
Section XV
Chapter 73
73.202/231

7320.20.00.00 - Helical springs kg 20 15
7320.90.00.00 - Other kg 20 15
73.21 Stoves, ranges, grates, cookers (including those

with subsidiary boilers for central heating),
barbecues, braziers, gas-rings, plate warmers and
similar non-electric domestic appliances, and
parts thereof, of iron or steel.
- Cooking appliances and plate warmers :
--For gas fuel or for both gas and other fuels:
--- With a maximum of two burners:
7321.11.11.00 ---- Presented completely knocked down (CKD) kg 10 15
or unassembled for the assembly industry
7321.11.19.00 ---- Other kg 20 15
--- Other:
7321.11.91.00 ---- Presented completely knocked down (CKD) kg 10 15
or unassembled for the assembly industry
7321.11.99.00 ---- Other kg 20 15
-- For liquid fuel:
7321.12.10.00 --- With a maximum of two burners kg 20 15
7321.12.90.00 --- Other kg 20 15
7321.19.00.00 -- Other, including appliances for solid fuel kg 20 15
- Other appliances :
7321.81.00.00 -- For gas fuel or for both gas and other fuels kg 20 15
7321.82.00.00 -- For liquid fuel kg 20 15
7321.89.00.00 -- Other, including appliances for solid fuel kg 20 15
7321.90.00.00 - Parts kg 10 15
73.22 Radiators for central heating, not electrically

heated, and parts thereof, of iron or steel; air
heaters and hot air distributors (including
distributors which can also distribute fresh or
conditioned air), not electrically heated,
incorporating a motor-driven fan or blower, and
parts thereof, of iron or steel.
- Radiators and parts thereof :
7322.11.00.00 -- Of cast iron kg 20 15
7322.19.00.00 -- Other kg 20 15
7322.90.00.00 - Other kg 20 15
73.23 Table, kitchen or other household articles and

parts thereof, of iron or steel; iron or steel wool;
pot scourers and scouring or polishing pads,
gloves and the like, of iron or steel.
7323.10.00.00 - Iron or steel wool; pot scourers and scouring or kg 20 15
polishing pads, gloves and the like
- Other :
7323.91.00.00 -- Of cast iron, not enamelled kg 20 15
332
Section XV
Chapter 73
73.232/26
7323.92.00.00 -- Of cast iron, enamelled kg 20 15

7323.94.00.00 -- Of iron (other than cast iron) or steel, enamelled kg 20 15
-- Other:
7323.99.10.00 --- Galvanized articles kg 20 15
7323.99.90.00 --- Other kg 20 15
73.24 Sanitary ware and parts thereof, of iron or steel.

7324.10.00.00 - Sinks and wash basins, of stainless steel kg 20 15
- Baths :
7324.21.00.00 -- Of cast iron, whether or not enamelled kg 20 15
7324.29.00.00 -- Other kg 20 15
- Other, including parts:
7324.90.10.00 -- Enamelled kg 20 15
7324.90.20.00 -- Galvanized kg 20 15
7324.90.90.00 -- Other kg 20 15
73.25 Other cast articles of iron or steel.

7325.10.00.00 - Of non-malleable cast iron kg 20 15
- Other :
7325.91.00.00 -- Grinding balls and similar articles for mills kg 5 15
-- Other:
7325.99.10.00 --- Accessories for electrical installations kg 20 15
7325.99.90.00 --- Other kg 20 15
73.26 Other articles of iron or steel.

- Forged or stamped, but not further worked :
7326.11.00.00 -- Grinding balls and similar articles for mills kg 5 15
7326.19.00.00 -- Other kg 20 15
- Articles of iron or steel wire:
7326.20.10.00 -- Monofilament rods for tyres kg 10 15
7326.20.90.00 -- Other kg 20 15
- Other:
7326.90.10.00 -- Accessories for the transmission of electrical kg 20 15
energy
7326.90.90.00 -- Other kg 20 15
_________________
333
Section XV
Chapter 74
Notes1
Chapter 74
Copper and articles thereof
Note.
(a) Refined copper
Metal containing at least 99.85 % by weight of copper; or
Metal containing at least 97.5 % by weight of copper, provided that the content by weight of any other element does not
exceed the limit specified in the following table :
TABLE - Other elements
Element Limiting content % by weight
Ag Silver 0.25
As Arsenic 0.5
Cd Cadmium 1.3
Cr Chromium 1.4
Mg Magnesium 0.8
Pb Lead 1.5
S Sulphur 0.7
Sn Tin 0.8
Te Tellurium 0.8
Zn Zinc 1
Zr Zirconium 0.3
Other elements*, each 0.3
* Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.
(b) Copper alloys
Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements,
provided that :
(i) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or
(ii) the total content by weight of such other elements exceeds 2.5 %.
(c) Master alloys
Alloys containing with other elements more than 10 % by weight of copper, not usefully malleable and commonly used
as an additive in the manufacture of other alloys or as de-oxidants, 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 28.53.
(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.
334
Section XV
Chapter 74
Notes2
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, 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.
(a) Copper-zinc base alloys (brasses)
Alloys of copper and zinc, with or without other elements. When other elements are present :
- zinc predominates by weight over each of such other elements;
- any nickel content by weight is less than 5 % (see copper-nickel-zinc alloys (nickel silvers)); and
- any tin content by weight is less than 3 % (see copper-tin alloys (bronzes)).
(b) Copper-tin base alloys (bronzes)
Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight
over each of such other elements, except that when the tin content is 3 % or more the zinc content by weight may exceed
that of tin but must be less than 10 %.
(c) Copper-nickel-zinc base alloys (nickel silvers)
Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5 % or more by weight (see copper-
zinc alloys (brasses)).
(d) Copper-nickel base alloys
Alloys of copper and nickel, with or without other elements but in any case containing by weight not more than 1 % of zinc.
When other elements are present, nickel predominates by weight over each of such other elements.
_________________
335
Section XV
Chapter 74
74.01/08
74.01 7401.00.00.00 Copper mattes; cement copper (precipitated copper). kg 5 15
74.02 7402.00.00.00 Unrefined copper; copper anodes for electrolytic kg 5 15

refining.
74.03 Refined copper and copper alloys, unwrought.

- Refined copper :
7403.11.00.00 -- Cathodes and sections of cathodes kg 5 15
7403.12.00.00 -- Wire-bars kg 5 15
7403.13.00.00 -- Billets kg 5 15
7403.19.00.00 -- Other kg 5 15
- Copper alloys :
7403.21.00.00 -- Copper-zinc base alloys (brass) kg 5 15
7403.22.00.00 -- Copper-tin base alloys (bronze) kg 5 15
7403.29.00.00 -- Other copper alloys (other than master alloys of kg 5 15
heading 74.05)
74.04 7404.00.00.00 Copper waste and scrap. kg 5 15
74.05 7405.00.00.00 Master alloys of copper. kg 5 15
74.06 Copper powders and flakes.

7406.10.00.00 - Powders of non-lamellar structure kg 5 15
7406.20.00.00 - Powders of lamellar structure; flakes kg 5 15
74.07 Copper bars, rods and profiles.

7407.10.00.00 - Of refined copper kg 5 15
- Of copper alloys :
7407.21.00.00 -- Of copper-zinc base alloys (brass) kg 5 15
7407.29.00.00 -- Other kg 5 15
74.08 Copper wire.
- Of refined copper :
7408.11.00.00 -- Of which the maximum cross-sectional dimension kg 5 15
exceeds 6 mm
7408.19.00.00 -- Other kg 20 15
7408.22.00.00 -- Of copper-nickel base alloys (cupro-nickel) or copper- kg 5 15
nickel-zinc base alloys (nickel silver)
7408.29.00.00 -- Other kg 5 15
336
Section XV
Chapter 74
74.09/14
74.09 Copper plates, sheets and strip, of a thickness

exceeding 0.15 mm.
- Of refined copper :
7409.11.00.00 -- In coils kg 10 15
7409.19.00.00 -- Other kg 10 15
- Of copper-zinc base alloys (brass) :
7409.21.00.00 -- In coils kg 10 15
7409.29.00.00 -- Other kg 10 15
- Of copper-tin base alloys (bronze) :
7409.31.00.00 -- In coils kg 10 15
7409.39.00.00 -- Other kg 10 15
7409.40.00.00 - Of copper-nickel base alloys (cupro-nickel) or copper- kg 10 15
nickel-zinc base alloys (nickel silver)
7409.90.00.00 - Of other copper alloys kg 10 15
74.10 Copper foil (whether or not printed or backed with

paper, paperboard, plastics or similar backing
materials) of a thickness (excluding any backing) not
exceeding 0.15 mm.
- Not backed :
7410.11.00.00 -- Of refined copper kg 10 15
7410.12.00.00 -- Of copper alloys kg 10 15
- Backed :
7410.21.00.00 -- Of refined copper kg 10 15
7410.22.00.00 -- Of copper alloys kg 10 15
74.11 Copper tubes and pipes.

7411.22.00.00 -- Of copper-nickel base alloys (cupro-nickel) or kg 20 15
copper-nickel-zinc base alloys (nickel silver)
7411.29.00.00 -- Other kg 20 15
74.12 Copper tube or pipe fittings (for example, couplings,
elbows, sleeves).
7412.20.00.00 - Of copper alloys kg 20 15
74.13 7413.00.00.00 Stranded wire, cables, plaited bands and the like, of kg 20 15
copper, not electrically insulated.
[74.14]
337
Section XV
Chapter 74
74.15/19
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.
7415.10.00.00 - Nails and tacks, drawing pins, staples and similar kg 20 15
articles
- Other articles, not threaded :
7415.21.00.00 -- Washers (including spring washers) kg 20 15
7415.29.00.00 -- Other kg 20 15
- Other threaded articles :
7415.33.00.00 -- Screws; bolts and nuts kg 20 15
7415.39.00.00 -- Other kg 20 15
[74.16]
[74.17]
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.
7418.10.00.00 - Table, kitchen or other household articles and parts kg 20 15
thereof; pot scourers and scouring or polishing pads,
gloves and the like
7418.20.00.00 - Sanitary ware and parts thereof kg 20 15
74.19 Other articles of copper.

7419.10.00.00 - Chain and parts thereof kg 20 15
- Other :
7419.91.00.00 -- Cast, moulded, stamped or forged, but not further kg 20 15
worked
-- Other:
7419.99.10.00 --- Reservoirs, tanks and other containers kg 20 15
7419.99.20.00 --- Accessories for the transmission of electrical energy kg 20 15
7419.99.90.00 --- Other kg 20 15
_________________
338
Section XV
Chapter 75
Notes
Chapter 75
Nickel and articles thereof
Note.
(a) Bars and rods
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 :
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
(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.
339
Section XV
Chapter 75
75.01/051
Subheading Notes.
(a) Nickel, not alloyed
Metal containing by weight at least 99 % of nickel plus cobalt, provided that :
(i) the cobalt content by weight does not exceed 1.5 %, and
(ii) the content by weight of any other element does not exceed the limit specified in the following table :

Fe Iron 0.5
O Oxygen 0.4
Other elements, each 0.3
(b) Nickel alloys

Metallic substances in which nickel predominates by weight over each of the other elements provided that :
(i) the content by weight of cobalt exceeds 1.5 %,
(ii) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or
(iii) the total content by weight of elements other than nickel plus cobalt exceeds 1 %.
2.- Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading 7508.10 the term “wire” applies only to
products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.
_________________
75.01 Nickel mattes, nickel oxide sinters and other

intermediate products of nickel metallurgy.
7501.10.00.00 - Nickel mattes kg 5 15
7501.20.00.00 - Nickel oxide sinters and other intermediate kg 5 15
products of nickel metallurgy
75.02 Unwrought nickel.

7502.10.00.00 - Nickel, not alloyed kg 5 15
7502.20.00.00 - Nickel alloys kg 5 15
75.03 7503.00.00.00 Nickel waste and scrap. kg 5 15
75.04 7504.00.00.00 Nickel powders and flakes. kg 5 15
75.05 Nickel bars, rods, profiles and wire.

- Bars, rods and profiles :
7505.11.00.00 -- Of nickel, not alloyed kg 20 15
7505.12.00.00 -- Of nickel alloys kg 20 15
340
Section XV
Chapter 75
75.052/08
- Wire :
75.06 Nickel plates, sheets, strip and foil.

7506.10.00.00 - Of nickel, not alloyed kg 10 15
7506.20.00.00 - Of nickel alloys kg 10 15
75.07 Nickel tubes, pipes and tube or pipe fittings (for

example, couplings, elbows, sleeves).
- Tubes and pipes :
7507.20.00.00 - Tube or pipe fittings kg 20 15
75.08 Other articles of nickel.

7508.10.00.00 - Cloth, grill and netting, of nickel wire kg 20 15
- Other:
7508.90.10.00 -- Frames for textile designs kg 10 15
7508.90.90.00 -- Other kg 20 15
_________________
341
Section XV
Chapter 76
Notes
Chapter 76
Aluminium and articles thereof
Note.
(a) Bars and rods
(b) Profiles
headings.
(c) Wire
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 :
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
a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal
342
Section XV
Chapter 76
76.01/04
Subheading Notes.
(a) Aluminium, not alloyed
Metal containing by weight at least 99 % of aluminium, provided that the content by weight of any other element does not
exceed the limit specified in the following table :

Fe + Si (iron plus silicon) 1
(1)
Other elements , each 0.1 (2)
(1)
Other elements are, for example Cr, Cu, Mg, Mn, Ni, Zn.
(2)
Copper is permitted in a proportion greater than 0.1 % but not more than 0.2 %, provided
that neither the chromium nor manganese content exceeds 0.05 %.
(b) Aluminium alloys

Metallic substances in which aluminium predominates by weight over each of the other elements, provided that :
(i) the content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the
limit specified in the foregoing table; or
(ii) the total content by weight of such other elements exceeds 1 %.
2.- Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading 7616.91 the term “wire” applies only to
products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.
_________________
76.01 Unwrought aluminium.

7601.10.00.00 - Aluminium, not alloyed kg 5 15
7601.20.00.00 - Aluminium alloys kg 5 15
76.02 7602.00.00.00 Aluminium waste and scrap. kg 5 15
76.03 Aluminium powders and flakes.

7603.10.00.00 - Powders of non-lamellar structure kg 5 15
7603.20.00.00 - Powders of lamellar structure; flakes kg 5 15
76.04 Aluminium bars, rods and profiles.

7604.10.00.00 - Of aluminium, not alloyed kg 10 15
- Of aluminium alloys :
7604.21.00.00 -- Hollow profiles kg 10 15
7604.29.00.00 -- Other kg 10 15
343
Section XV
Chapter 76
76.05/07
76.05 Aluminium wire.

- Of aluminium, not alloyed :
7605.11.00.00 -- Of which the maximum cross-sectional kg 5 15
dimension exceeds 7 mm
7605.19.00.00 -- Other kg 10 15
- Of aluminium alloys :
7605.21.00.00 -- Of which the maximum cross-sectional kg 10 15
dimension exceeds 7 mm
7605.29.00.00 -- Other kg 10 15
76.06 Aluminium plates, sheets and strip, of a thickness

exceeding 0.2 mm.
- Rectangular (including square) :
-- Of aluminium, not alloyed:
7606.11.10.00 --- Corrugated kg 20 15
7606.11.90.00 --- Other kg 5 15
-- Of aluminium alloys:
7606.12.10.00 --- Corrugated kg 20 15
7606.12.90.00 --- Other kg 5 15
- Other :
-- Of aluminium, not alloyed:
7606.91.10.00 --- Corrugated kg 20 15
--- Other:
7606.91.91.00 ---- Painted, coated or varnished kg 5 15
7606.91.99.00 ---- Other kg 5 15
-- Of aluminium alloys
7606.92.10.00 --- Corrugated kg 20 15
--- Other:
7606.92.91.00 ---- Painted, coated or varnished kg 5 15
7606.92.99.00 ---- Other kg 5 15
76.07 Aluminium foil (whether or not printed or backed

with paper, paperboard, plastics or similar
backing materials) of a thickness (excluding any
backing) not exceeding 0.2 mm.
- Not backed :
7607.11.00.00 -- Rolled but not further worked kg 10 15
-- Other:
7607.19.10.00 --- Printed kg 10 15
7607.19.90.00 --- Other kg 10 15
- Backed:
7607.20.10.00 -- Printed kg 10 15
7607.20.90.00 -- Other kg 10 15
344
Section XV
Chapter 76
76.08/14
76.08 Aluminium tubes and pipes.

7608.10.00.00 - Of aluminium, not alloyed kg 20 15
7608.20.00.00 - Of aluminium alloys kg 20 15
76.09 7609.00.00.00 Aluminium tube or pipe fittings (for example, kg 20 15

couplings, elbows, sleeves).
76.10 Aluminium structures (excluding prefabricated
buildings of heading 94.06) and parts of structures
(for example, bridges and bridge-sections, towers,
lattice masts, roofs, roofing frameworks, doors
and windows and their frames and thresholds for
doors, balustrades, pillars and columns);
aluminium plates, rods, profiles, tubes and the
like, prepared for use in structures.
7610.10.00.00 - Doors, windows and their frames and thresholds for kg 20 15
doors
7610.90.00.00 - Other kg 20 15
76.11 7611.00.00.00 Aluminium reservoirs, tanks, vats and similar kg 20 15
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.
76.12 Aluminium casks, drums, cans, boxes and similar
containers (including rigid or collapsible tubular
containers), for any material (other than
compressed or liquefied gas), of a capacity not
exceeding 300 l, whether or not lined or heat-
insulated, but not fitted with mechanical or
thermal equipment.
7612.10.00.00 - Collapsible tubular containers kg 20 15
- Other:
7612.90.10.00 -- Cans kg 10 15
7612.90.90.00 -- Other kg 20 15
76.13 7613.00.00.00 Aluminium containers for compressed or kg 20 15

liquefied gas.
76.14 Stranded wire, cables, plaited bands and the like,
of aluminium, not electrically insulated.
7614.10.00.00 - With steel core kg 20 15
- Other:
7614.90.10.00 -- Aluminium neutral conductors with lead kg 10 15
waterproof casing
7614.90.90.00 -- Other kg 20 15
345
Section XV
Chapter 76
76.15/16
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:
7615.10.10.00 -- Pot scourers and scouring or polishing pads, kg 20 15
gloves and the like
7615.10.90.00 -- Other kg 20 15
7615.20.00.00 - Sanitary ware and parts thereof kg 20 15
76.16 Other articles of aluminium.

7616.10.00.00 - Nails, tacks, staples (other than those of kg 20 15
heading 83.05), screws, bolts, nuts, screw hooks,
rivets, cotters, cotter-pins, washers and similar
articles
- Other :
7616.91.00.00 -- Cloth, grill, netting and fencing, of aluminium kg 20 15
wire
-- Other:
7616.99.10.00 --- Accessories for the transmission of electrical kg 20 15
energy
7616.99.90.00 --- Other kg 20 15
_________________
346
Section XV
Chapter 77
Chapter 77
(Reserved for possible future use in the

Harmonized System)
_________________
347
Section XV
Chapter 78
Notes
Chapter 78
Lead and articles thereof
Note.
(a) Bars and rods
(b) Profiles
headings.
(c) Wire
and “modified rectangles, of which two opposite sides are convex arcs, the other two sides being straight, of equal length
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 :
(e) Tubes and pipes
348
Section XV
Chapter 78
78.01/06
Subheading Note.
1.- In this Chapter the expression “refined lead” means :
Metal containing by weight at least 99.9 % of lead, provided that the content by weight of any other element does not exceed
the limit specified in the following table :
Ag Silver 0.02
As Arsenic 0.005
Bi Bismuth 0.05
Ca Calcium 0.002
Cd Cadmium 0.002
Cu Copper 0.08
Fe Iron 0.002
S Sulphur 0.002
Sb Antimony 0.005
Sn Tin 0.005
Zn Zinc 0.002
Other (for example Te), each 0.001
_________________
78.01 Unwrought lead.

7801.10.00.00 - Refined lead kg 5 15
- Other :
7801.91.00.00 -- Containing by weight antimony as the principal kg 5 15
other element
7801.99.00.00 -- Other kg 5 15
78.02 7802.00.00.00 Lead waste and scrap. kg 5 15
[78.03]
78.04 Lead plates, sheets, strip and foil; lead powders

and flakes.
- Plates, sheets, strip and foil :
7804.11.00.00 -- Sheets, strip and foil of a thickness (excluding kg 10 15
any backing) not exceeding 0.2 mm
7804.19.00.00 -- Other kg 10 15
7804.20.00.00 - Powders and flakes kg 5 15
[78.05]
78.06 Other articles of lead.
7806.00.10.00 - Lead bars, rods, profiles, and wire kg 20 15
7806.00.20.00 - Lead weights for fishing nets kg 5 0
7806.00.90.00 - Other kg 20 15
349
Section XV
Chapter 79
Notes
Chapter 79
Zinc and articles thereof

Note.
(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-
(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
headings.
(c) Wire
(e) Tubes and pipes
Subheading Note.
(a) Zinc, not alloyed
Metal containing by weight at least 97.5 % of zinc.
(b) Zinc alloys
Metallic substances in which zinc predominates by weight over each of the other elements, provided that the total content
by weight of such other elements exceeds 2.5 %.
(c) Zinc dust
Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least
80 % by weight of the particles pass through a sieve with 63 micrometres (microns) mesh. It must contain at least 85 % by
weight of metallic zinc.
_________________
350
Section XV
Chapter 79
79.01/07
79.01 Unwrought zinc.

- Zinc, not alloyed :
7901.11.00.00 -- Containing by weight 99.99 % or more of kg 5 15
zinc
7901.12.00.00 -- Containing by weight less than 99.99 % of kg 5 15
zinc
7901.20.00.00 - Zinc alloys kg 5 15
79.02 7902.00.00.00 Zinc waste and scrap. kg 5 15
79.03 Zinc dust, powders and flakes.

7903.10.00.00 - Zinc dust kg 5 15
7903.90.00.00 - Other kg 5 15
79.04 7904.00.00.00 Zinc bars, rods, profiles and wire. kg 20 15
79.05 7905.00.00.00 Zinc plates, sheets, strip and foil. kg 10 15
[79.06]
79.07 Other articles of zinc.

7907.00.10.00 - Articles of zinc other than squares or rectangles kg 20 15
(zinc pastilles)
7907.00.90.00 - Other kg 20 15
_________________
351
Section XV
Chapter 80
Notes
Chapter 80
Tin and articles thereof
Note.
(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-
(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
headings.
(c) Wire
(e) Tubes and pipes
352
Section XV
Chapter 80
80.01/07
Subheading Note.
(a) Tin, not alloyed
Metal containing by weight at least 99 % of tin, provided that the content by weight of any bismuth or copper is less than the
limit specified in the following table :

Bi Bismuth 0.1
Cu Copper 0.4
(b) Tin alloys

Metallic substances in which tin predominates by weight over each of the other elements, provided that :
(i) the total content by weight of such other elements exceeds 1 %; or
(ii) the content by weight of either bismuth or copper is equal to or greater than the limit specified in the foregoing
table.
_________________
80.01 Unwrought tin.

8001.10.00.00 - Tin, not alloyed kg 5 15
8001.20.00.00 - Tin alloys kg 5 15
80.02 8002.00.00.00 Tin waste and scrap. kg 5 15
80.03 8003.00.00.00 Tin bars, rods, profiles and wire. kg 20 15
[80.04]
[80.05]
[80.06]
80.07 8007.00.00.00 Other articles of tin. kg 20 15

_________________
353
Section XV
Chapter 81
81.01/041
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.
_________________
81.01 Tungsten (wolfram) and articles thereof,

including waste and scrap.
8101.10.00.00 - Powders kg 5 15
- Other :
8101.94.00.00 -- Unwrought tungsten, including bars and rods kg 5 15
obtained simply by sintering
8101.96.00.00 -- Wire kg 10 15
8101.97.00.00 -- Waste and scrap kg 5 15
-- Other:
8101.99.10.00 --- Bars and rods, other than those obtained simply kg 10 15
by sintering, profiles, plates, sheets, strip and foil
8101.99.90.00 --- Other kg 20 15
81.02 Molybdenum and articles thereof, including waste

and scrap.
8102.10.00.00 - Powders kg 5 15
- Other :
8102.94.00.00 -- Unwrought molybdenum, including bars and rods kg 5 15
obtained simply by sintering
8102.95.00.00 -- Bars and rods, other than those obtained simply kg 10 15
by sintering, profiles, plates, sheets, strip and foil
8102.96.00.00 -- Wire kg 10 15
8102.99.00.00 -- Other kg 20 15
81.03 Tantalum and articles thereof, including waste

and scrap.
8103.20.00.00 - Unwrought tantalum, including bars and rods kg 5 15
obtained simply by sintering; powders
8103.30.00.00 - Waste and scrap kg 5 15
8103.90.00.00 - Other kg 20 15
81.04 Magnesium and articles thereof, including waste

and scrap.
- Unwrought magnesium :
8104.11.00.00 -- Containing at least 99.8% by weight of kg 5 15
magnesium
354
Section XV
Chapter 81
81.042/09

8104.19.00.00 -- Other kg 5 15
8104.30.00.00 - Raspings, turnings and granules, graded according kg 5 15
to size; powders
8104.90.00.00 - Other kg 20 15
81.05
Cobalt mattes and other intermediate products of
cobalt metallurgy; cobalt and articles thereof,
including waste and scrap.
8105.20.00.00 - Cobalt mattes and other intermediate products of kg 5 15

cobalt metallurgy; unwrought cobalt; powders
8105.90.00.00 - Other kg 5 15
81.06 8106.00.00.00 Bismuth and articles thereof, including waste and kg 20 15

scrap.
81.07 Cadmium and articles thereof, including waste

and scrap.
8107.20.00.00 - Unwrought cadmium; powders kg 5 15
8107.90.00.00 - Other kg 20 15
81.08 Titanium and articles thereof, including waste

and scrap.
8108.20.00.00 - Unwrought titanium; powders kg 5 15
8108.90.00.00 - Other kg 20 15
81.09 Zirconium and articles thereof, including waste

and scrap.
8109.20.00.00 - Unwrought zirconium; powders kg 5 15
8109.90.00.00 - Other kg 20 15
355
Section XV
Chapter 81
81.10/13
81.10 Antimony and articles thereof, including waste

and scrap.
8110.10.00.00 - Unwrought antimony; powders kg 5 15
8110.90.00.00 - Other kg 20 15
81.11 8111.00.00.00 Manganese and articles thereof, including waste kg 20 15

and scrap.
81.12 Beryllium, chromium, germanium, vanadium,
gallium, hafnium, indium, niobium (columbium),
rhenium and thallium, and articles of these
metals, including waste and scrap.
- Beryllium :
8112.12.00.00 -- Unwrought; powders kg 5 15
8112.19.00.00 -- Other kg 20 15
- Chromium :
8112.29.00.00 -- Other kg 20 15
- Thallium :
8112.59.00.00 -- Other kg 20 15
- Other :
8112.92.00.00 -- Unwrought; waste and scrap; powders kg 5 15
8112.99.00.00 -- Other kg 20 15
81.13 8113.00.00.00 Cermets and articles thereof, including waste and kg 20 15

scrap.
_________________
356
Section XV
Chapter 82
82.011
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.
_________________
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.
- Spades and shovels:
8201.10.10.00 -- Blanks kg 10 15
8201.10.90.00 -- Other kg 20 15
- Mattocks, picks, hoes and rakes:
8201.30.10.00 -- Blanks kg 10 15
8201.30.90.00 -- Other kg 20 15
- Axes, bill hooks and similar hewing tools:
8201.40.10.00 -- Blank matchets kg 10 15
8201.40.20.00 -- Blank axes, bill hooks and other similar hewing kg 10 15
tools
8201.40.90.00 -- Other kg 20 15
- Secateurs and similar one-handed pruners and
shears (including poultry shears):
8201.50.10.00 -- Blanks kg 10 15
8201.50.90.00 -- Other kg 20 15
- Hedge shears, two-handed pruning shears and
similar two-handed shears:
8201.60.10.00 -- Blanks kg 10 15
8201.60.90.00 -- Other kg 20 15
- Other hand tools of a kind used in agriculture,
horticulture or forestry:
357
Section XV
Chapter 82
82.012/051
8201.90.10.00 -- Blanks kg 10 15
8201.90.90.00 -- Other kg 20 15
82.02 Hand saws; blades for saws of all kinds
(including slitting, slotting or toothless saw
blades).
8202.10.00.00 - Hand saws kg 20 15
8202.20.00.00 - Band saw blades kg 10 15
- Circular saw blades (including slitting or slotting
saw blades) :
8202.31.00.00 -- With working part of steel kg 10 15
8202.39.00.00 -- Other, including parts kg 10 15
8202.40.00.00 - Chain saw blades kg 10 15
- Other saw blades :
8202.91.00.00 -- Straight saw blades, for working metal kg 10 15
8202.99.00.00 -- Other kg 10 15
82.03 Files, rasps, pliers (including cutting pliers),

pincers, tweezers, metal cutting shears, pipe-
cutters, bolt croppers, perforating punches and
similar hand tools.
8203.10.00.00 - Files, rasps and similar tools kg 20 15
8203.20.00.00 - Pliers (including cutting pliers), pincers, tweezers kg 10 15
and similar tools
8203.30.00.00 - Metal cutting shears and similar tools kg 10 15
8203.40.00.00 - Pipe-cutters, bolt croppers, perforating punches kg 10 15
and similar tools
82.04 Hand-operated spanners and wrenches

(including torque meter wrenches but not
including tap wrenches); interchangeable
spanner sockets, with or without handles.
- Hand-operated spanners and wrenches :
8204.11.00.00 -- Non-adjustable kg 20 15
8204.12.00.00 -- Adjustable kg 20 15
8204.20.00.00 - Interchangeable spanner sockets, with or without kg 20 15
handles
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 or water-jet
cutting machines; anvils; portable forges; hand
or pedal-operated grinding wheels with
frameworks.
8205.10.00.00 - Drilling, threading or tapping tools kg 10 15
8205.20.00.00 - Hammers and sledge hammers kg 10 15
8205.30.00.00 - Planes, chisels, gouges and similar cutting tools for kg 10 15
working wood
8205.40.00.00 - Screwdrivers kg 20 15
358
Section XV
Chapter 82
82.052/10
- Other hand tools (including glaziers' diamonds) :

-- Household tools:
8205.51.10.00 --- Flat irons, non-electric kg 20 15
8205.51.90.00 --- Other kg 20 15
8205.59.00.00 -- Other kg 20 15
8205.60.00.00 - Blow lamps kg 10 15
8205.70.00.00 - Vices, clamps and the like kg 20 15
8205.90.00.00 - Other, including sets of articles of two or more of kg 20 15
subheadings of this heading
82.06 8206.00.00.00 Tools of two or more of the headings 82.02 to kg 10 15

82.05, put up in sets for retail sale.
Interchangeable tools for hand tools, whether or
82.07 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 :
8207.13.00.00 -- With working part of cermets kg 10 15
8207.20.00.00 - Dies for drawing or extruding metal kg 10 15
8207.30.00.00 - Tools for pressing, stamping or punching kg 10 15
8207.40.00.00 - Tools for tapping or threading kg 10 15
8207.50.00.00 - Tools for drilling, other than for rock drilling kg 10 15
8207.60.00.00 - Tools for boring or broaching kg 10 15
8207.70.00.00 - Tools for milling kg 10 15
8207.80.00.00 - Tools for turning kg 10 15
8207.90.00.00 - Other interchangeable tools kg 20 15
82.08 Knives and cutting blades, for machines or for

mechanical appliances.
8208.10.00.00 - For metal working kg 10 15
8208.20.00.00 - For wood working kg 10 15
8208.30.00.00 - For kitchen appliances or for machines used by the kg 10 15
food industry
8208.40.00.00 - For agricultural, horticultural or forestry machines kg 10 0
8208.90.00.00 - Other kg 10 15
82.09 8209.00.00.00 Plates, sticks, tips and the like for tools, kg 20 15
unmounted, of cermets.
82.10 8210.00.00.00 Hand-operated mechanical appliances, weighing kg 10 15

10 kg or less, used in the preparation,
conditioning or serving of food or drink.
359
Section XV
Chapter 82
82.11/15
82.11 Knives with cutting blades, serrated or not

(including pruning knives), other than knives of
heading 82.08, and blades therefor.
8211.10.00.00 - Sets of assorted articles kg 20 15
- Other :
8211.91.00.00 -- Table knives having fixed blades kg 20 15
8211.92.00.00 -- Other knives having fixed blades kg 20 15
8211.93.00.00 -- Knives having other than fixed blades kg 20 15
8211.94.00.00 -- Blades kg 20 15
8211.95.00.00 -- Handles of base metal kg 20 15
82.12 Razors and razor blades (including razor blade

blanks in strips).
8212.10.00.00 - Razors kg 20 15
8212.20.00.00 - Safety razor blades, including razor blade blanks kg 20 15
in strips
- Other parts:
8212.90.10.00 -- Razor heads for industries kg 10 15
8212.90.90.00 -- Other kg 20 15
82.13 8213.00.00.00 Scissors, tailors' shears and similar shears, and kg 10 15

blades therefor.
82.14 Other articles of cutlery (for example, hair

clippers, butchers' or kitchen cleavers, choppers
and mincing knives, paper knives); manicure or
pedicure sets and instruments (including nail
files).
8214.10.00.00 - Paper knives, letter openers, erasing knives, pencil kg 20 15
sharpeners and blades therefor
8214.20.00.00 - Manicure or pedicure sets and instruments kg 10 15
(including nail files)
8214.90.00.00 - Other kg 20 15
82.15 Spoons, forks, ladles, skimmers, cake-servers,

fish-knives, butter-knives, sugar tongs and
similar kitchen or tableware.
8215.10.00.00 - Sets of assorted articles containing at least one kg 20 15
article plated with precious metal
8215.20.00.00 - Other sets of assorted articles kg 20 15
- Other :
8215.91.00.00 -- Plated with precious metal kg 20 15
8215.99.00.00 -- Other kg 20 15
_________________
360
Section XV
Chapter 83
83.01/021
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.
_________________
83.01 Padlocks and locks (key, combination or

electrically operated), of base metal; clasps and
frames with clasps, incorporating locks, of base
metal; keys for any of the foregoing articles, of
base metal.
8301.10.00.00 - Padlocks kg 20 15
8301.20.00.00 - Locks of a kind used for motor vehicles kg 20 15
8301.30.00.00 - Locks of a kind used for furniture kg 20 15
8301.40.00.00 - Other locks kg 20 15
8301.50.00.00 - Clasps and frames with clasps, incorporating kg 20 15
locks
8301.60.00.00 - Parts kg 10 15
8301.70.00.00 - Keys presented separately kg 20 15
83.02 Base metal mountings, fittings and similar

articles suitable for furniture, doors, staircases,
windows, blinds, coachwork, saddlery, trunks,
chests, caskets or the like; base metal hat-racks,
hat-pegs, brackets and similar fixtures; castors
with mountings of base metal; automatic door
closers of base metal.
8302.10.00.00 - Hinges kg 20 15
8302.20.00.00 - Castors kg 20 15
8302.30.00.00 - Other mountings, fittings and similar articles kg 20 15
suitable for motor vehicles
- Other mountings, fittings and similar articles :
361
Section XV
Chapter 83
83.022/081
8302.41.00.00 -- Suitable for buildings kg 20 15

8302.42.00.00 -- Other, suitable for furniture kg 20 15
8302.49.00.00 -- Other kg 20 15
8302.50.00.00 - Hat-racks, hat-pegs, brackets and similar fixtures kg 20 15
8302.60.00.00 - Automatic door closers kg 20 15
83.03 8303.00.00.00 Armoured or reinforced safes, strong-boxes and kg 20 15
doors and safe deposit lockers for strong-rooms,
cash or deed boxes and the like, of base metal.
83.04 8304.00.00.00 Filing cabinets, card-index cabinets, paper kg 20 15
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.
83.05 Fittings for loose-leaf binders or files, letter
clips, letter corners, paper clips, indexing tags
and similar office articles, of base metal; staples
in strips (for example, for offices, upholstery,
packaging), of base metal.
8305.10.00.00 - Fittings for loose-leaf binders or files kg 20 15
8305.20.00.00 - Staples in strips kg 20 15
8305.90.00.00 - Other, including parts kg 20 15
83.06 Bells, gongs and the like, non-electric, of base

metal; statuettes and other ornaments, of base
metal; photograph, picture or similar frames, of
base metal; mirrors of base metal.
8306.10.00.00 - Bells, gongs and the like kg 20 15
- Statuettes and other ornaments :
8306.21.00.00 -- Plated with precious metal kg 20 15
8306.29.00.00 -- Other kg 20 15
8306.30.00.00 - Photograph, picture or similar frames; mirrors kg 20 15
83.07 Flexible tubing of base metal, with or without

fittings.
- Of iron or steel:
8307.10.10.00 -- Cable sheaths kg 20 15
8307.10.90.00 -- Other kg 20 15
8307.90.00.00 - Of other base metal kg 20 15
83.08 Clasps, frames with clasps, buckles, buckle-
clasps, hooks, eyes, eyelets and the like, of base
metal, of a kind used for clothing or clothing
accessories, footwear, jewellery, wrist-watches,
books, awnings, leather goods, travel goods or
saddlery or for other made up articles; tubular
or bifurcated rivets, of base metal; beads and
spangles, of base metal.
8308.10.00.00 - Hooks, eyes and eyelets kg 10 15
362
Section XV
Chapter 83
83.082/11
8308.20.00.00 - Tubular or bifurcated rivets kg 10 15

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.
- Crown corks:
8309.10.10.00 -- For pharmaceutical industry kg 10 0
8309.10.90.00 -- Other kg 10 15
- Other:
8309.90.10.00 -- For pharmaceutical industry kg 10 0
8309.90.90.00 -- Other kg 10 15
83.10 8310.00.00.00 Sign-plates, name-plates, address-plates and kg 20 15

similar plates, numbers, letters and other
symbols, of base metal, excluding those of
heading 94.05.
83.11 Wire, rods, tubes, plates, electrodes and similar

products, of base metal or of metal carbides,
coated or cored with flux material, of a kind
used for soldering, brazing, welding or
deposition of metal or of metal carbides; wire
and rods, of agglomerated base metal powder,
used for metal spraying.
8311.10.00.00 - Coated electrodes of base metal, for electric arc- kg 20 15
welding
8311.20.00.00 - Cored wire of base metal, for electric arc-welding kg 20 15
8311.30.00.00 - Coated rods and cored wire, of base metal, for kg 20 15
soldering, brazing or welding by flame
8311.90.00.00 - Other kg 20 15
_________________
363
Section XVI
Notes1
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.
(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), or monopods, bipods, tripods and similar
articles, of heading 96.20
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.
364
Section XVI
Chapter 84
Notes2
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.
(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;
(g) Radiators for the articles of Section XVII; or
(h) 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, plant or laboratory equipment designed for mechanical operation, in which a change of temperature, even if
necessary, is subsidiary.
Heading 84.22 does not cover :
(a) Sewing machines for closing bags or similar containers (heading 84.52); or
(b) Office machinery of heading 84.72.
Heading 84.24 does not cover :
(a) Ink-jet printing machines (heading 84.43); or
(b) Water-jet cutting machines (heading 84.56).
365
Section XVI
Chapter 84
Notes3
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 :
(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 9 (a) and 9 (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 (LED).
366
Section XVI
Chapter 84
84.01/02
(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;
(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 8465.20, the term “machining centres” applies only to machine-tools for working wood, cork,
bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations by
automatic tool change from a magazine or the like in conformity with a machining programme.
2.- For the purposes of subheading 8471.49, the term “systems” means automatic data processing machines whose units satisfy
the conditions laid down in Note 5 (C) to Chapter 84 and which comprise at least a central processing unit, one input unit
(for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).
3.- For the purposes of subheading 8481.20, the expression “valves for oleohydraulic or pneumatic transmissions” means valves
which are used specifically in the transmission of “fluid power” in a hydraulic or pneumatic system, where the energy source
is supplied in the form of pressurised fluids (liquid or gas). These valves may be of any type (for example, pressure-reducing
type, check type). Subheading 8481.20 takes precedence over all other subheadings of heading 84.81.
4.- Subheading 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having
a length which is at least three times the diameter. The ends of the rollers may be rounded .
_________________
84.01 Nuclear reactors; fuel elements (cartridges), non-

irradiated, for nuclear reactors; machinery and
apparatus for isotopic separation.
8401.10.00.00 - Nuclear reactors kg 5 15
8401.20.00.00 - Machinery and apparatus for isotopic separation, kg 5 15
and parts thereof
8401.30.00.00 - Fuel elements (cartridges), non-irradiated kg 5 15
8401.40.00.00 - Parts of nuclear reactors kg 5 15
84.02 Steam or other vapour generating boilers (other
than central heating hot water boilers capable
also of producing low pressure steam); super-
heated water boilers.
- Steam or other vapour generating boilers :
8402.11.00.00 -- Watertube boilers with a steam production kg 5 15
exceeding 45 t per hour
8402.12.00.00 -- Watertube boilers with a steam production not kg 5 15
exceeding 45 t per hour
8402.19.00.00 -- Other vapour generating boilers, including hybrid kg 5 15
boilers
8402.20.00.00 - Super-heated water boilers kg 5 15
8402.90.00.00 - Parts kg 5 15
367
Section XVI
Chapter 84
84.03/071
84.03 Central heating boilers other than those of

heading 84.02.
8403.10.00.00 - Boilers u 5 15
8403.90.00.00 - Parts kg 5 15
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.
8404.10.00.00 - Auxiliary plant for use with boilers of heading 84.02 kg 5 15
or 84.03
8404.20.00.00 - Condensers for steam or other vapour power units kg 5 15
8404.90.00.00 - Parts kg 5 15
84.05 Producer gas or water gas generators, with or

without their purifiers; acetylene gas generators
and similar water process gas generators, with or
without their purifiers.
8405.10.00.00 - Producer gas or water gas generators, with or kg 5 15
without their purifiers; acetylene gas generators and
similar water process gas generators, with or without
their purifiers
8405.90.00.00 - Parts kg 5 15
84.06 Steam turbines and other vapour turbines.

8406.10.00.00 - Turbines for marine propulsion u 5 15
- Other turbines :
8406.81.00.00 -- Of an output exceeding 40 MW u 5 15
8406.82.00.00 -- Of an output not exceeding 40 MW u 5 15
8406.90.00.00 - Parts kg 5 15
84.07 Spark-ignition reciprocating or rotary internal

combustion piston engines.
8407.10.00.00 - Aircraft engines u 10 15
- Marine propulsion engines :
8407.21.00.00 -- Outboard motors4 u 0 15
8407.29.00.00 -- Other u 10 15
- Reciprocating piston engines of a kind used for the
propulsion of vehicles of Chapter 87 :
--Of a cylinder capacity not exceeding 50 cc:
8407.31.10.00 --- For the assembly industries u 5 15
8407.31.90.00 --- Other u 0 15
--Of a cylinder capacity exceeding 50 cc but not
exceeding 250 cc:
8407.32.10.00 --- For the assembly industries u 5 15
4 Importers of Outboard motors for fishing should apply through the Ministry of Agriculture for VAT exemption.
368
Section XVI
Chapter 84
84.072/11
8407.32.90.00 --- Other u 0 15

8407.33.00.00 -- Of a cylinder capacity exceeding 250 cc but not u 0 15
exceeding 1,000 cc
8407.34.00.00 -- Of a cylinder capacity exceeding 1,000 cc u 0 15
8407.90.00.00 -Other engines u 10 15
84.08 Compression-ignition internal combustion piston

engines (diesel or semi-diesel engines).
8408.10.00.00 - Marine propulsion engines u 10 15
8408.20.00.00 - Engines of a kind used for the propulsion of vehicles u 0 15
of Chapter 87
8408.90.00.00 - Other engines u 10 15
84.09 Parts suitable for use solely or principally with the

engines of heading 84.07 or 84.08.
8409.10.00.00 - For aircraft engines kg 10 15
- Other :
8409.91.00.00 -- Suitable for use solely or principally with spark- kg 0 15
ignition internal combustion piston engines
8409.99.00.00 -- Other kg 0 15
84.10 Hydraulic turbines, water wheels, and regulators

therefor.
- Hydraulic turbines and water wheels :
8410.11.00.00 -- Of a power not exceeding 1,000 kW u 5 15
8410.12.00.00 -- Of a power exceeding 1,000 kW but not exceeding u 5 15
10,000 kW
8410.13.00.00 -- Of a power exceeding 10,000 kW u 5 15
8410.90.00.00 - Parts, including regulators kg 5 15
84.11 Turbo-jets, turbo-propellers and other gas

turbines.
- Turbo-jets :
8411.11.00.00 -- Of a thrust not exceeding 25 kN u 5 15
8411.12.00.00 -- Of a thrust exceeding 25 kN u 5 15
- Turbo-propellers :
- Other gas turbines :
- Parts :
8411.91.00.00 -- Of turbo-jets or turbo-propellers kg 5 15
8411.99.00.00 -- Other kg 5 15
369
Section XVI
Chapter 84
84.12/141

84.12 Other engines and motors.
8412.10.00.00 - Reaction engines other than turbo-jets u 5 15
- Hydraulic power engines and motors :
8412.21.00.00 -- Linear acting (cylinders) u 5 15
8412.29.00.00 -- Other u 5 15
- Pneumatic power engines and motors :
8412.31.00.00 -- Linear acting (cylinders) u 5 15
8412.39.00.00 -- Other u 5 15
8412.80.00.00 - Other u 5 15
8412.90.00.00 - Parts kg 5 15
84.13 Pumps for liquids, whether or not fitted with a

measuring device; liquid elevators.
- Pumps fitted or designed to be fitted with a
measuring device :
8413.11.00.00 -- Pumps for dispensing fuel or lubricants, of the u 10 15
type used in filling-stations or in garages
8413.19.00.00 -- Other u 10 15
8413.20.00.00 - Hand pumps, other than those of u 5 15
subheading 8413.11 or 8413.19
8413.30.00.00 - Fuel, lubricating or cooling medium pumps for u 0 15
internal combustion piston engines
8413.40.00.00 - Concrete pumps u 5 15
8413.50.00.00 - Other reciprocating positive displacement pumps u 5 15
8413.60.00.00 - Other rotary positive displacement pumps u 0 15
8413.70.00.00 - Other centrifugal pumps u 5 15
- Other pumps; liquid elevators :
8413.81.00.00 -- Pumps u 5 15
8413.82.00.00 -- Liquid elevators u 5 15
- Parts :
-- Of pumps:
8413.91.10.00 --- For motor vehicles kg 5 15
8413.91.20.00 --- For hand pumps kg 5 15
8413.91.90.00 --- Other kg 5 15
8413.92.00.00 -- Of liquid elevators kg 5 15
84.14 Air or vacuum pumps, air or other gas

compressors and fans; ventilating or recycling
hoods incorporating a fan, whether or not fitted
with filters.
8414.10.00.00 - Vacuum pumps u 5 15
- Hand- or foot-operated air pumps:
8414.20.10.00 -- For the inflation of tyres u 20 15
8414.20.90.00 -- Other u 20 15
- Compressors of a kind used in refrigerating
equipment:
8414.30.10.00 -- For the assembly industries u 5 15
370
Section XVI
Chapter 84
84.142/16

8414.30.90.00 -- Other u 10 15
8414.40.00.00 - Air compressors mounted on a wheeled chassis for u 10 15
towing
- Fans :
8414.51.00.00 -- Table, floor, wall, window, ceiling or roof fans, u 20 15
with a self-contained electric motor of an output
not exceeding 125 W
8414.59.00.00 -- Other u 20 15
8414.60.00.00 - Hoods having a maximum horizontal side not u 20 15
exceeding 120 cm
- Other:
8414.80.10.00 -- Industrial air compressors u 5 15
8414.80.90.00 -- Other u 20 15
- Parts:
8414.90.10.00 -- Of sub heading 8414.20 to 8414.51 kg 10 15
8414.90.90.00 -- Other kg 0 15
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.
- Of a kind designed to be fixed to a window, wall,
ceiling or floor, self-contained or “split-system”:
8415.10.10.00 -- Presented completely knocked down or u 5 15
8415.10.90.00 -- Other u 20 15
8415.20.00.00 - Of a kind used for persons, in motor vehicles u 20 15
- Other :
8415.81.00.00 -- Incorporating a refrigerating unit and a valve for u 20 15
reversal of the cooling/heat cycle (reversible heat
pumps)
8415.82.00.00 -- Other, incorporating a refrigerating unit u 20 15
8415.83.00.00 -- Not incorporating a refrigerating unit u 20 15
- Parts:
8415.90.10.00 -- For the assembly industry kg 5 15
8415.90.90.00 -- Other kg 10 15
84.16 Furnace burners for liquid fuel, for pulverised

solid fuel or for gas; mechanical stokers, including
their mechanical grates, mechanical ash
dischargers and similar appliances.
8416.10.00.00 - Furnace burners for liquid fuel kg 5 15
8416.20.00.00 - Other furnace burners, including combination kg 5 15
burners
8416.30.00.00 - Mechanical stokers, including their mechanical kg 5 15
grates, mechanical ash dischargers and similar
appliances
8416.90.00.00 - Parts kg 5 15
371
Section XVI
Chapter 84
84.17/181

84.17 Industrial or laboratory furnaces and ovens,
including incinerators, non-electric.
8417.10.00.00 - Furnaces and ovens for the roasting, melting or other u 5 15
heat-treatment of ores, pyrites or of metals
8417.20.00.00 - Bakery ovens, including biscuit ovens u 5 15

8417.80.00.00 - Other u 5 15
8417.90.00.00 - Parts kg 5 15
84.18
Refrigerators, freezers and other refrigerating or
freezing equipment, electric or other; heat pumps
other than air conditioning machines of
heading 84.15.
- Combined refrigerator-freezers, fitted with separate
external doors:
8418.10.10.00 -- Presented completely knocked down (CKD) or u 5 15
8418.10.90.00 -- Other u 20 15
- Refrigerators, household type :
-- Compression-type:
8418.21.90.00 --- Other u 20 15
-- Other:
8418.29.90.00 --- Other u 20 15
- Freezers of the chest type, not exceeding 800 l
capacity:
8418.30.90.00 -- Other u 20 15
- Freezers of the upright type, not exceeding 900 l
capacity:
372
Section XVI
Chapter 84
84.182/191
8418.40.90.00 -- Other u 20 15
- Other furniture (chests, cabinets, display counters,
show-cases and the like) for storage and display,
incorporating refrigerating or freezing equipment:
8418.50.90.00 -- Other u 20 15
- Other refrigerating or freezing equipment; heat

pumps :
8418.61.00.00 -- Heat pumps other than air conditioning machines u 5 15

of heading 84.15
8418.69.00.00 -- Other kg 5 15
- Parts :
8418.91.00.00 -- Furniture designed to receive refrigerating or kg 5 15

freezing equipment
8418.99.00.00 -- Other kg 5 15
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 :

8419.11.00.00 -- Instantaneous gas water heaters u 20 15
-- Other:
8419.19.10.00 --- Solar water heaters u 5 15
8419.19.90.00 --- Other u 20 15
373
Section XVI
Chapter 84
84.192/211
8419.20.00.00 - Medical, surgical or laboratory sterilisers u 5 0
- Dryers :
8419.31.00.00 -- For agricultural products u 5 15
8419.32.00.00 -- For wood, paper pulp, paper or paperboard u 5 15
8419.39.00.00 -- Other u 5 15
8419.40.00.00 - Distilling or rectifying plant u 5 15
8419.50.00.00 - Heat exchange units u 5 15
8419.60.00.00 - Machinery for liquefying air or other gases u 5 15
- Other machinery, plant and equipment :
8419.81.00.00 -- For making hot drinks or for cooking or heating u 10 15
food
8419.89.00.00 -- Other u 10 15
8419.90.00.00 - Parts kg 5 15
84.20 Calendering or other rolling machines, other than

for metals or glass, and cylinders therefor.
8420.10.00.00 - Calendering or other rolling machines u 10 15
- Parts :
8420.91.00.00 -- Cylinders kg 5 15
8420.99.00.00 -- Other kg 5 15
84.21 Centrifuges, including centrifugal dryers; filtering

or purifying machinery and apparatus, for liquids
or gases.
- Centrifuges, including centrifugal dryers :
8421.11.00.00 -- Cream separators u 10 15
8421.12.00.00 -- Clothes-dryers u 10 15
8421.19.00.00 -- Other u 10 15
- Filtering or purifying machinery and apparatus for
liquids :
-- For filtering or purifying water:
8421.21.10.00 --- Domestic type u 5 15
8421.21.90.00 --- Other u 5 15
-- For filtering or purifying beverages other than
water:
8421.22.10.00 --- Domestic type u 5 15
8421.22.90.00 --- Other u 5 15
8421.23.00.00 -- Oil or petrol-filters for internal combustion u 0 15
engines
8421.29.00.00 -- Other u 5 15
- Filtering or purifying machinery and apparatus for
gases :
8421.31.00.00 -- Intake air filters for internal combustion engines u 0 15
374
Section XVI
Chapter 84
84.212/23
-- Other:
8421.39.10.00 --- “Filter dryers” for refrigerators and freezers u 5 15
8421.39.90.00 --- Other u 5 15
- Parts :
8421.91.00.00 -- Of centrifuges, including centrifugal dryers kg 5 15
8421.99.00.00 -- Other kg 5 15
84.22 Dish washing machines; machinery for cleaning or

drying bottles or other containers; machinery for
filling, closing, sealing or labelling bottles, cans,
boxes, bags or other containers; machinery for
capsuling bottles, jars, tubes and similar
containers; other packing or wrapping machinery
(including heat-shrink wrapping machinery);
machinery for aerating beverages.
- Dish washing machines :
8422.11.00.00 -- Of the household type u 20 15

8422.19.00.00 -- Other u 5 15
8422.20.00.00 - Machinery for cleaning or drying bottles or other u 5 15

containers
8422.30.00.00 - Machinery for filling, closing, sealing, or labelling u 5 15

bottles, cans, boxes, bags or other containers;
machinery for capsuling bottles, jars, tubes and
similar containers; machinery for aerating beverages
8422.40.00.00 - Other packing or wrapping machinery (including u 5 15
heat-shrink wrapping machinery)
8422.90.00.00 - Parts kg 5 15
84.23 Weighing machinery (excluding balances of a

sensitivity of 5 cg or better), including weight
operated counting or checking machines; weighing
machine weights of all kinds.
8423.10.00.00 - Personal weighing machines, including baby scales; u 5 15
household scales
8423.20.00.00 - Scales for continuous weighing of goods on u 5 15
conveyors
8423.30.00.00 - Constant weight scales and scales for discharging a u 5 15
predetermined weight of material into a bag or
container, including hopper scales
- Other weighing machinery :
8423.81.00.00 -- Having a maximum weighing capacity not u 5 15
exceeding 30 kg
8423.82.00.00 -- Having a maximum weighing capacity exceeding u 5 15
30 kg but not exceeding 5,000 kg
8423.89.00.00 -- Other u 5 15
8423.90.00.00 - Weighing machine weights of all kinds; parts of kg 5 15
weighing machinery
375
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84.24/261

84.24 Mechanical appliances (whether or not hand-
operated) for projecting, dispersing or spraying
liquids or powders; fire extinguishers, whether or
not charged; spray guns and similar appliances;
steam or sand blasting machines and similar jet
projecting machines.
8424.10.00.00 - Fire extinguishers, whether or not charged u 5 15
8424.20.00.00 - Spray guns and similar appliances u 10 15
8424.30.00.00 - Steam or sand blasting machines and similar jet u 10 15
projecting machines
- Agricultural or horticultural sprayers :
8424.41.00.00 -- Portable sprayers u 5 0
8424.49.00.00 -- Other u 5 0
- Other appliances :
8424.82.00.00 -- Agricultural or horticultural u 5 0
8424.89.00.00 -- Other u 5 15
8424.90.00.00 - Parts kg 5 15
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 :
8425.11.00.00 -- Powered by electric motor u 5 15
8425.19.00.00 -- Other u 5 15
- Winches; capstans :
8425.31.00.00 -- Powered by electric motor u 5 15
8425.39.00.00 -- Other u 5 15
- Jacks; hoists of a kind used for raising vehicles :
8425.41.00.00 -- Built-in jacking systems of a type used in garages u 5 15
8425.42.00.00 -- Other jacks and hoists, hydraulic u 5 15
8425.49.00.00 -- Other u 5 15
84.26 Ships' derricks; cranes, including cable cranes;

mobile lifting frames, straddle carriers and works
trucks fitted with a crane.
- Overhead travelling cranes, transporter cranes,
gantry cranes, bridge cranes, mobile lifting frames
and straddle carriers :
8426.11.00.00 -- Overhead travelling cranes on fixed support u 5 15
8426.12.00.00 -- Mobile lifting frames on tyres and straddle carriers u 5 15
8426.19.00.00 -- Other u 5 15
8426.20.00.00 - Tower cranes u 5 15
8426.30.00.00 - Portal or pedestal jib cranes u 5 15
- Other machinery, self-propelled :
8426.41.00.00 -- On tyres u 5 15
8426.49.00.00 -- Other u 5 15
376
Section XVI
Chapter 84
84.262/301
- Other machinery :
8426.91.00.00 -- Designed for mounting on road vehicles u 5 15
8426.99.00.00 -- Other u 5 15
84.27 Fork-lift trucks; other works trucks fitted with

lifting or handling equipment.
8427.10.00.00 - Self-propelled trucks powered by an electric motor u 5 15
8427.20.00.00 - Other self-propelled trucks u 5 15
8427.90.00.00 - Other trucks u 5 15
84.28 Other lifting, handling, loading or unloading

machinery (for example, lifts, escalators,
conveyors, teleferics).
8428.10.00.00 - Lifts and skip hoists u 5 15
8428.20.00.00 - Pneumatic elevators and conveyors u 5 15
- Other continuous-action elevators and conveyors,
for goods or materials :
8428.31.00.00 -- Specially designed for underground use u 5 15
8428.32.00.00 -- Other, bucket type u 5 15
8428.33.00.00 -- Other, belt type u 5 15
8428.39.00.00 -- Other u 5 15
8428.40.00.00 - Escalators and moving walkways u 5 15
8428.60.00.00 - Teleferics, chair-lifts, ski-draglines; traction u 5 15
mechanisms for funiculars
8428.90.00.00 - Other machinery u 5 15
84.29 Self-propelled bulldozers, angledozers, graders,
levellers, scrapers, mechanical shovels, excavators,
shovel loaders, tamping machines and road rollers.
- Bulldozers and angledozers :
8429.11.00.00 -- Track laying u 5 15
8429.19.00.00 -- Other u 5 15
8429.20.00.00 - Graders and levellers u 5 15
8429.30.00.00 - Scrapers u 5 15
8429.40.00.00 -Tamping machines and road rollers u 5 15
- Mechanical shovels, excavators and shovel loaders :
8429.51.00.00 -- Front-end shovel loaders u 5 15
8429.52.00.00 -- Machinery with a 360 revolving superstructure u 5 15
8429.59.00.00 -- Other u 5 15
84.30 Other moving, grading, levelling, scraping,

excavating, tamping, compacting, extracting or
boring machinery, for earth, minerals or ores;
pile-drivers and pile-extractors; snow-ploughs and
snow-blowers.
8430.10.00.00 - Pile-drivers and pile-extractors u 5 15
8430.20.00.00 - Snow-ploughs and snow-blowers u 5 15
377
Section XVI
Chapter 84
84.302/32
- Coal or rock cutters and tunnelling machinery :

8430.31.00.00 -- Self-propelled u 5 15
8430.39.00.00 -- Other u 5 15
- Other boring or sinking machinery :
8430.41.00.00 -- Self-propelled u 5 15
8430.49.00.00 -- Other u 5 15
8430.50.00.00 - Other machinery, self-propelled u 5 15
- Other machinery, not self-propelled :
8430.61.00.00 -- Tamping or compacting machinery u 5 15
8430.69.00.00 -- Other u 5 15
84.31 Parts suitable for use solely or principally with the

machinery of headings 84.25 to 84.30.
8431.10.00.00 - Of machinery of heading 84.25 kg 5 15
8431.20.00.00 - Of machinery of heading 84.27 kg 5 15
- Of machinery of heading 84.28 :
8431.31.00.00 -- Of lifts, skip hoists or escalators kg 5 15
8431.39.00.00 -- Other kg 5 15
- Of machinery of heading 84.26, 84.29 or 84.30 :
8431.41.00.00 -- Buckets, shovels, grabs and grips kg 5 15
8431.42.00.00 -- Bulldozer or angledozer blades kg 5 15
8431.43.00.00 -- Parts for boring or sinking machinery of kg 5 15
subheading 8430.41 or 8430.49
8431.49.00.00 -- Other kg 5 15
84.32 Agricultural, horticultural or forestry machinery

for soil preparation or cultivation; lawn or sports-
ground rollers.
8432.10.00.00 - Ploughs u 10 0
- Harrows, scarifiers, cultivators, weeders and hoes :
8432.21.00.00 -- Disc harrows u 5 0
8432.29.00.00 -- Other u 10 0
- Seeders, planters and transplanters :
8432.31.00.00 -- No-till direct seeders, planters and transplanters u 10 0
8432.39.00.00 -- Other u 10 0
- Manure spreaders and fertiliser distributors :
8432.41.00.00 -- Manure spreaders u 5 0
8432.42.00.00 -- Fertiliser distributors u 5 0
8432.90.00.00 - Parts kg 5 15
378
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84.33/36

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 :
8433.11.00.00 -- Powered, with the cutting device rotating in a u 5 15
horizontal plane
8433.19.00.00 -- Other u 5 15
8433.20.00.00 - Other mowers, including cutter bars for tractor u 5 15
mounting
8433.30.00.00 - Other haymaking machinery u 5 0
8433.40.00.00 - Straw or fodder balers, including pick-up balers u 5 0
- Other harvesting machinery; threshing machinery :
8433.51.00.00 -- Combine harvester-threshers u 0 0
8433.52.00.00 -- Other threshing machinery u 0 0
8433.53.00.00 -- Root or tuber harvesting machines u 0 0
8433.59.00.00 -- Other u 0 0
8433.60.00.00 - Machines for cleaning, sorting or grading eggs, fruit u 5 0
or other agricultural produce
8433.90.00.00 - Parts kg 5 0
84.34 Milking machines and dairy machinery.
8434.10.00.00 - Milking machines u 5 0
8434.20.00.00 - Dairy machinery u 5 0
8434.90.00.00 - Parts kg 5 0
84.35 Presses, crushers and similar machinery used in

the manufacture of wine, cider, fruit juices or
similar beverages.
8435.10.00.00 - Machinery u 5 0
8435.90.00.00 - Parts kg 5 0
84.36 Other agricultural, horticultural, forestry,

poultry-keeping or bee-keeping machinery,
including germination plant fitted with mechanical
or thermal equipment; poultry incubators and
brooders.
8436.10.00.00 - Machinery for preparing animal feeding stuffs u 0 0
- Poultry-keeping machinery; poultry incubators and
brooders :
8436.21.00.00 -- Poultry incubators and brooders u 0 0
8436.29.00.00 -- Other u 5 0
- Parts :
8436.91.00.00 -- Of poultry-keeping machinery or poultry kg 5 0
incubators and brooders
8436.99.00.00 -- Other kg 5 0
379
Section XVI
Chapter 84
84.37/411

84.37 Machines for cleaning, sorting or grading seed,
grain or dried leguminous vegetables; machinery
used in the milling industry or for the working of
cereals or dried leguminous vegetables, other than
farm-type machinery.
8437.10.00.00 - Machines for cleaning, sorting or grading seed, grain u 5 0
or dried leguminous vegetables
8437.90.00.00 - Parts kg 5 0
84.38 Machinery, not specified or included elsewhere in

this Chapter, for the industrial preparation or
manufacture of food or drink, other than
machinery for the extraction or preparation of
animal or fixed vegetable fats or oils.
8438.10.00.00 - Bakery machinery and machinery for the u 5 0
manufacture of macaroni, spaghetti or similar
products
8438.20.00.00 - Machinery for the manufacture of confectionery, u 5 0
cocoa or chocolate
8438.30.00.00 - Machinery for sugar manufacture u 5 0
8438.40.00.00 - Brewery machinery u 5 0
8438.50.00.00 - Machinery for the preparation of meat or poultry u 5 0
8438.60.00.00 - Machinery for the preparation of fruits, nuts or u 5 0
vegetables
8438.90.00.00 - Parts kg 5 0
84.39 Machinery for making pulp of fibrous cellulosic

material or for making or finishing paper or
paperboard.
8439.10.00.00 - Machinery for making pulp of fibrous cellulosic u 5 0
material
8439.20.00.00 - Machinery for making paper or paperboard u 5 0
8439.30.00.00 - Machinery for finishing paper or paperboard u 5 0
- Parts :
8439.91.00.00 -- Of machinery for making pulp of fibrous kg 5 0
cellulosic material
8439.99.00.00 -- Other kg 5 0
84.40 Book-binding machinery, including book-sewing

machines.
8440.10.00.00 - Machinery u 5 0
8440.90.00.00 - Parts kg 5 0
84.41 Other machinery for making up paper pulp,

paper or paperboard, including cutting machines
of all kinds.
8441.10.00.00 - Cutting machines u 5 0
8441.20.00.00 - Machines for making bags, sacks or envelopes u 5 0
380
Section XVI
Chapter 84
84.412/431

8441.30.00.00 - Machines for making cartons, boxes, cases, tubes, u 5 0
drums or similar containers, other than by moulding
8441.40.00.00 - Machines for moulding articles in paper pulp, paper u 5 0
or paperboard
8441.90.00.00 - Parts kg 5 0
84.42 Machinery, apparatus and equipment (other than

the machines 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).
8442.30.00.00 - Machinery, apparatus and equipment u 5 0
8442.40.00.00 - Parts of the foregoing machinery, apparatus or kg 5 0
equipment
8442.50.00.00 - Plates, cylinders and other printing components; kg 5 0
plates, cylinders and lithographic stones, prepared
for printing purposes (for example, planed, grained
or polished)
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 :
8443.11.00.00 -- Offset printing machinery, reel-fed u 5 0
8443.12.00.00 -- Offset printing machinery, sheet-fed, office type u 5 0
(using sheets with one side not exceeding 22 cm
and the other side not exceeding 36 cm in the
unfolded state)
8443.13.00.00 -- Other offset printing machinery u 5 0
8443.14.00.00 -- Letterpress printing machinery, reel fed, u 5 0
excluding flexographic printing
8443.15.00.00 -- Letterpress printing machinery, other than reel u 5 0
fed, excluding flexographic printing
8443.16.00.00 -- Flexographic printing machinery u 5 0
8443.17.00.00 -- Gravure printing machinery u 5 0
8443.19.00.00 -- Other u 5 0
- Other printers, copying machines and facsimile
machines, whether or not combined :
-- 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:
8443.31.10.00 --- Incorporating copying function u 20 15
8443.31.90.00 --- Other u 5 15
381
Section XVI
Chapter 84
84.432/471

-- Other, capable of connecting to an automatic
data processing machine or to a network:
8443.32.10.00 --- Copying machines u 20 15
8443.32.90.00 --- Other u 5 15

-- Other:
8443.39.10.00 --- Copying machines u 20 15
8443.39.90.00 --- Other u 5 15
- Parts and accessories :
8443.91.00.00 -- Parts and accessories of printing machinery used kg 5 15
for printing by means of plates, cylinders and
other printing components of heading 84.42
8443.99.00.00 -- Other kg 5 15
84.44 8444.00.00.00 Machines for extruding, drawing, texturing or u 5 0

cutting man-made textile materials.
84.45 Machines for preparing textile fibres; spinning,
doubling or twisting machines and other
machinery for producing textile yarns; textile
reeling or winding (including weft-winding)
machines and machines for preparing textile
yarns for use on the machines of heading 84.46 or
84.47.
- Machines for preparing textile fibres :
8445.11.00.00 -- Carding machines u 5 0
8445.12.00.00 -- Combing machines u 5 0
8445.13.00.00 -- Drawing or roving machines u 5 0
8445.19.00.00 -- Other u 5 0
8445.20.00.00 - Textile spinning machines u 5 0
8445.30.00.00 - Textile doubling or twisting machines u 5 0
8445.40.00.00 - Textile winding (including weft-winding) or u 5 0
reeling machines
8445.90.00.00 - Other u 5 0
84.46 Weaving machines (looms).
8446.10.00.00 - For weaving fabrics of a width not exceeding 30 cm u 5 0
- For weaving fabrics of a width exceeding 30 cm,
shuttle type :
8446.21.00.00 -- Power looms u 5 0
8446.29.00.00 -- Other u 5 0
8446.30.00.00 - For weaving fabrics of a width exceeding 30 cm, u 5 0
shuttleless type
84.47 Knitting machines, stitch-bonding machines and
machines for making gimped yarn, tulle, lace,
embroidery, trimmings, braid or net and
machines for tufting.
- Circular knitting machines :
8447.11.00.00 -- With cylinder diameter not exceeding 165 mm u 5 0
8447.12.00.00 -- With cylinder diameter exceeding 165 mm u 5 0
382
Section XVI
Chapter 84
84.472/501

8447.20.00.00 - Flat knitting machines; stitch-bonding machines u 5 0
8447.90.00.00 - Other u 5 0
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 :
8448.11.00.00 -- Dobbies and Jacquards; card reducing, copying, kg 5 0
punching or assembling machines for use
therewith
8448.19.00.00 -- Other kg 5 0
8448.20.00.00 - Parts and accessories of machines of heading 84.44 kg 5 0
or of their auxiliary machinery
- Parts and accessories of machines of heading 84.45
or of their auxiliary machinery :
8448.31.00.00 -- Card clothing kg 5 0
8448.32.00.00 -- Of machines for preparing textile fibres, other kg 5 0
than card clothing
8448.33.00.00 -- Spindles, spindle flyers, spinning rings and ring kg 5 0
travellers
8448.39.00.00 -- Other kg 5 0
- Parts and accessories of weaving machines (looms)
8448.42.00.00 -- Reeds for looms, healds and heald-frames kg 5 0
8448.49.00.00 -- Other kg 5 0
- Parts and accessories of machines of heading 84.47
8448.51.00.00 -- Sinkers, needles and other articles used in kg 5 0
forming stitches
8448.59.00.00 -- Other kg 5 0
84.49 8449.00.00.00 Machinery for the manufacture or finishing of kg 5 0

felt or nonwovens in the piece or in shapes,
including machinery for making felt hats; blocks
for making hats.
84.50 Household or laundry-type washing machines,

including machines which both wash and dry.
- Machines, each of a dry linen capacity not
exceeding 10 kg :
8450.11.00.00 -- Fully-automatic machines u 20 15
8450.12.00.00 -- Other machines, with built-in centrifugal drier u 20 15
8450.19.00.00 -- Other u 20 15
383
Section XVI
Chapter 84
84.502/53

8450.20.00.00 - Machines, each of a dry linen capacity exceeding u 5 15
10 kg
8450.90.00.00 - Parts kg 5 15
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.
8451.10.00.00 - Dry-cleaning machines u 5 15
- Drying machines :
8451.21.00.00 --Each of a dry linen capacity not exceeding 10 kg u 20 15
8451.29.00.00 --Other u 5 15
8451.30.00.00 - Ironing machines and presses (including fusing u 5 15
presses)
8451.40.00.00 - Washing, bleaching or dyeing machines u 5 15
8451.50.00.00 - Machines for reeling, unreeling, folding, cutting or u 5 15
pinking textile fabrics
8451.90.00.00 - Parts kg 5 15
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.
8452.10.00.00 - Sewing machines of the household type u 5 15
- Other sewing machines :
8452.21.00.00 -- Automatic units u 5 0
8452.29.00.00 -- Other u 5 0
8452.30.00.00 - Sewing machine needles kg 5 15
8452.90.00.00 - Furniture, bases and covers for sewing machines kg 5 15
and parts thereof; other parts of sewing machines
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.
8453.10.00.00 - Machinery for preparing, tanning or working hides, u 5 0
skins or leather
8453.20.00.00 - Machinery for making or repairing footwear u 5 0
8453.90.00.00 - Parts kg 5 0
384
Section XVI
Chapter 84
84.54/58
84.54 Converters, ladles, ingot moulds and casting

machines, of a kind used in metallurgy or in metal
foundries.
8454.10.00.00 - Converters u 5 0
8454.20.00.00 - Ingot moulds and ladles u 5 0
8454.30.00.00 - Casting machines u 5 0
8454.90.00.00 - Parts kg 5 0
84.55 Metal-rolling mills and rolls therefor.

8455.10.00.00 - Tube mills u 5 0
- Other rolling mills :
8455.21.00.00 -- Hot or combination hot and cold u 5 0
8455.22.00.00 -- Cold u 5 0
8455.30.00.00 - Rolls for rolling mills u 5 0
8455.90.00.00 - Other parts kg 5 0
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; water-jet cutting machines.
- Operated by laser or other light or photon beam
processes
8456.11.00.00 -- Operated by laser u 5 0
8456.12.00.00 -- Operated by other light or photon beam processes u 5 0
8456.20.00.00 - Operated by ultrasonic processes u 5 0
8456.30.00.00 - Operated by electro-discharge processes u 5 0
8456.40.00.00 - Operated by plasma arc processess u 5 0
8456.50.00.00 - Water-jet cutting machines u 5 0
8456.90.00.00 - Other u 5 0
84.57 Machining centres, unit construction machines
(single station) and multi-station transfer
machines, for working metal.
8457.10.00.00 - Machining centres u 5 0
8457.20.00.00 - Unit construction machines (single station) u 5 0
8457.30.00.00 - Multi-station transfer machines u 5 0
84.58 Lathes (including turning centres) for removing

metal.
- Horizontal lathes :
8458.11.00.00 -- Numerically controlled u 5 0
8458.19.00.00 -- Other u 5 0
- Other lathes :
8458.99.00.00 -- Other u 5 0
385
Section XVI
Chapter 84
84.59/60
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.
8459.10.00.00 - Way-type unit head machines u 5 0
- Other drilling machines :
8459.29.00.00 -- Other u 5 0
- Other boring-milling machines :
8459.39.00.00 -- Other u 5 0
- Other boring machines :
8459.49.00.00 -- Other u 5 0
- Milling machines, knee-type :
8459.59.00.00 -- Other u 5 0
- Other milling machines :
8459.69.00.00 -- Other u 5 0
8459.70.00.00 - Other threading or tapping machines u 5 0
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 :
8460.19.00.00 -- Other u 5 0
- Other grinding machines :
8460.22.00.00 -- Centreless grinding machines, numerically u 5 0
controlled
8460.23.00.00 -- Other cylindrical grinding machines, numerically u 5 0
controlled
8460.24.00.00 -- Other, numerically controlled u 5 0
8460.29.00.00 -- Other u 5 0
- Sharpening (tool or cutter grinding) machines :
8460.39.00.00 -- Other u 5 0
8460.40.00.00 - Honing or lapping machines u 5 0
8460.90.00.00 - Other u 5 0
386
Section XVI
Chapter 84
84.61/63
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
8461.20.00.00 - Shaping or slotting machines u 5 0

8461.30.00.00 - Broaching machines u 5 0
8461.40.00.00 - Gear cutting, gear grinding or gear finishing u 5 0
machines
8461.50.00.00 - Sawing or cutting-off machines u 5 0
8461.90.00.00 - Other u 5 0
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.
8462.10.00.00 - Forging or die-stamping machines (including u 5 0

presses) and hammers
- Bending, folding, straightening or flattening
machines (including presses) :
8462.29.00.00 -- Other u 5 0
- Shearing machines (including presses), other than
combined punching and shearing machines :
8462.39.00.00 -- Other u 5 0
- Punching or notching machines (including
presses), including combined punching and
shearing machines :
8462.49.00.00 -- Other u 5 0
- Other :
8462.91.00.00 -- Hydraulic presses u 5 0
8462.99.00.00 -- Other u 5 0
84.63 Other machine-tools for working metal or

cermets, without removing material.
8463.10.00.00 - Draw-benches for bars, tubes, profiles, wire or the u 5 0
like
8463.20.00.00 - Thread rolling machines u 5 0
8463.30.00.00 - Machines for working wire u 5 0
8463.90.00.00 - Other u 5 0
387
Section XVI
Chapter 84
84.64/671

84.64 Machine-tools for working stone, ceramics,
concrete, asbestos-cement or like mineral
materials or for cold working glass.
8464.10.00.00 - Sawing machines u 5 0
8464.20.00.00 - Grinding or polishing machines u 5 0
8464.90.00.00 - Other u 5 0
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.
8465.10.00.00 - Machines which can carry out different types of u 5 0
machining operations without tool change between
such operations
8465.20.00.00 - Machining centres u 5 0
- Other :
8465.91.00.00 -- Sawing machines u 5 0
8465.92.00.00 -- Planing, milling or moulding (by cutting) u 5 0
machines
8465.93.00.00 -- Grinding, sanding or polishing machines u 5 0
8465.94.00.00 -- Bending or assembling machines u 5 0
8465.95.00.00 -- Drilling or morticing machines u 5 0
8465.96.00.00 -- Splitting, slicing or paring machines u 5 0
8465.99.00.00 -- Other u 5 0
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 the machines; tool holders
for any type of tool for working in the hand.
8466.10.00.00 - Tool holders and self-opening dieheads kg 5 0
8466.20.00.00 - Work holders kg 5 0
8466.30.00.00 - Dividing heads and other special attachments for kg 5 0
machines
- Other :
8466.91.00.00 -- For machines of heading 84.64 kg 5 0
8466.92.00.00 -- For machines of heading 84.65 kg 5 0
8466.93.00.00 -- For machines of headings 84.56 to 84.61 kg 5 0
8466.94.00.00 -- For machines of heading 84.62 or 84.63 kg 5 0
84.67 Tools for working in the hand, pneumatic,

hydraulic or with self-contained electric or non-
electric motor.
- Pneumatic :
8467.11.00.00 -- Rotary type (including combined rotary- u 5 15
percussion)
8467.19.00.00 -- Other u 5 15
388
Section XVI
Chapter 84
84.672/711
- With self-contained electric motor :

8467.21.00.00 -- Drills of all kinds u 5 15
8467.22.00.00 -- Saws u 5 15
8467.29.00.00 -- Other u 5 15
- Other tools :
8467.81.00.00 -- Chain saws u 5 15
8467.89.00.00 -- Other u 5 15
- Parts :
8467.91.00.00 -- Of chain saws kg 5 15
8467.92.00.00 -- Of pneumatic tools kg 5 15
8467.99.00.00 -- Other kg 5 15
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.
8468.10.00.00 - Hand-held blow pipes u 5 15
8468.20.00.00 - Other gas-operated machinery and apparatus u 5 15
8468.80.00.00 - Other machinery and apparatus u 5 15
8468.90.00.00 - Parts kg 5 15
[84.69]
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.
8470.10.00.00 - Electronic calculators capable of operation without u 20 15
an external source of electric power and pocket-
size data recording, reproducing and displaying
machines with calculating functions
- Other electronic calculating machines :
8470.21.00.00 -- Incorporating a printing device u 20 15
8470.29.00.00 -- Other u 20 15
8470.30.00.00 - Other calculating machines u 20 15
8470.50.00.00 - Cash registers u 20 15
8470.90.00.00 - Other u 20 15
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
- Portable automatic data processing machines,
weighing not more than 10 kg, consisting of at least
a central processing unit, a keyboard and a display:
389
Section XVI
Chapter 84
84.712
8471.30.90.00 -- Other u 5 15
- Other automatic data processing machines :

-- Comprising in the same housing at least a central
processing unit and an input and output unit,
whether or not combined:
8471.41.90.00 --- Other u 5 15
-- Other, presented in the form of systems:

8471.49.90.00 --- Other u 5 15
- Processing units other than those of

subheading 8471.41 or 8471.49, whether or not
containing in the same housing one or two of the
following types of unit : storage units, input units,
output units:
8471.50.90.00 -- Other u 5 15
- Input or output units, whether or not containing

storage units in the same housing:
8471.60.90.00 -- Other u 5 15
- Storage units:
8471.70.90.00 -- Other u 5 15
- Other units of automatic data processing machines:

8471.80.90.00 -- Other u 5 15
8471.90.00.00 - Other u 5 15
390
Section XVI
Chapter 84
84.72/74

84.72 Other office machines (for example, hectograph
or stencil duplicating machines, addressing
machines, automatic banknote dispensers, coin-
sorting machines, coin-counting or wrapping
machines, pencil-sharpening machines,
perforating or stapling machines).
8472.10.00.00 - Duplicating machines u 20 15
8472.30.00.00 - Machines for sorting or folding mail or for inserting u 20 15
mail in envelopes or bands, machines for opening,
closing or sealing mail and machines for affixing
or cancelling postage stamps
8472.90.00.00 - Other u 20 15
84.73 Parts and accessories (other than covers,

carrying cases and the like) suitable for use
solely or principally with machines of headings
84.70 to 84.72.
- Parts and accessories of the machines of
heading 84.70 :
8473.21.00.00 -- Of the electronic calculating machines of kg 10 15
subheading 8470.10, 8470.21 or 8470.29
8473.29.00.00 -- Other kg 10 15
8473.30.00.00 - Parts and accessories of the machines of kg 5 15
heading 84.71
8473.40.00.00 - Parts and accessories of the machines of kg 10 15
heading 84.72
8473.50.00.00 - Parts and accessories equally suitable for use with kg 10 15
machines of two or more of the headings 84.70 to
84.72
84.74 Machinery for sorting, screening, separating,
washing, crushing, grinding, mixing or kneading
earth, stone, ores or other mineral substances, in
solid (including powder or paste) form;
machinery for agglomerating, shaping or
moulding solid mineral fuels, ceramic paste,
unhardened cements, plastering materials or
other mineral products in powder or paste form;
machines for forming foundry moulds of sand.
8474.10.00.00 - Sorting, screening, separating or washing machines u 5 0
8474.20.00.00 - Crushing or grinding machines u 5 0
- Mixing or kneading machines :
8474.31.00.00 -- Concrete or mortar mixers u 5 15
8474.32.00.00 -- Machines for mixing mineral substances with u 5 15
bitumen
8474.39.00.00 -- Other u 5 15
8474.90.00.00 - Parts kg 5 15
391
Section XVI
Chapter 84
84.75/78

84.75 Machines for assembling electric or electronic
lamps, tubes or valves or flashbulbs, in glass
envelopes; machines for manufacturing or hot
working glass or glassware.
8475.10.00.00 - Machines for assembling electric or electronic u 5 0
lamps, tubes or valves or flashbulbs, in glass
envelopes
- Machines for manufacturing or hot working glass
or glassware :
8475.21.00.00 -- Machines for making optical fibres and preforms u 5 0
thereof
8475.29.00.00 -- Other u 5 0
8475.90.00.00 - Parts kg 5 0
84.76 Automatic goods-vending machines (for example,
postage stamp, cigarette, food or beverage
machines), including money-changing machines.
- Automatic beverage-vending machines :
8476.21.00.00 -- Incorporating heating or refrigerating devices u 5 15
8476.29.00.00 -- Other u 5 15
- Other machines :
8476.81.00.00 -- Incorporating heating or refrigerating devices u 5 15
8476.89.00.00 -- Other u 5 15
8476.90.00.00 - Parts kg 5 15
84.77 Machinery for working rubber or plastics or for

the manufacture of products from these
materials, not specified or included elsewhere in
this Chapter.
8477.10.00.00 - Injection-moulding machines u 5 0
8477.20.00.00 - Extruders u 5 0
8477.30.00.00 - Blow moulding machines u 5 0
8477.40.00.00 - Vacuum moulding machines and other u 5 0
thermoforming machines
- Other machinery for moulding or otherwise
forming :
8477.51.00.00 -- For moulding or retreading pneumatic tyres or for u 5 0
moulding or otherwise forming inner tubes
8477.59.00.00 -- Other u 5 0
8477.90.00.00 - Parts kg 5 0
84.78 Machinery for preparing or making up tobacco,

not specified or included elsewhere in this
Chapter.
8478.10.00.00 - Machinery u 5 0
8478.90.00.00 - Parts kg 5 0
392
Section XVI
Chapter 84
84.79/80

84.79 Machines and mechanical appliances having
individual functions, not specified or included
elsewhere in this Chapter.
8479.10.00.00 - Machinery for public works, building or the like u 5 15
8479.20.00.00 - Machinery for the extraction or preparation of u 5 0
animal or fixed vegetable fats or oils
8479.30.00.00 - Presses for the manufacture of particle board or u 5 0
fibre building board of wood or other ligneous
materials and other machinery for treating wood or
cork
8479.40.00.00 - Rope or cable-making machines u 5 0
8479.50.00.00 - Industrial robots, not elsewhere specified or u 5 0
included
8479.60.00.00 - Evaporative air coolers u 5 15
- Passenger boarding bridges :
8479.71.00.00 -- Of a kind used in airports u 5 15
8479.79.00.00 -- Other u 5 15
- Other machines and mechanical appliances :
8479.81.00.00 -- For treating metal, including electric wire coil- u 5 0
winders
8479.82.00.00 -- Mixing, kneading, crushing, grinding, screening, u 5 0
sifting, homogenising, emulsifying or stirring
machines
8479.89.00.00 -- Other u 5 0
8479.90.00.00 - Parts kg 5 15
84.80 Moulding boxes for metal foundry; mould bases;
moulding patterns; moulds for metal (other than
ingot moulds), metal carbides, glass, mineral
materials, rubber or plastics.
8480.10.00.00 - Moulding boxes for metal foundry kg 5 15
8480.20.00.00 - Mould bases kg 5 15
8480.30.00.00 - Moulding patterns kg 5 15
- Moulds for metal or metal carbides :

8480.41.00.00 -- Injection or compression types kg 5 15
8480.49.00.00 -- Other kg 5 15
8480.50.00.00 - Moulds for glass kg 5 15
8480.60.00.00 - Moulds for mineral materials kg 5 15
- Moulds for rubber or plastics :

8480.71.00.00 -- Injection or compression types kg 5 15
8480.79.00.00 -- Other kg 5 15
393
Section XVI
Chapter 84
84.81/83

84.81 Taps, cocks, valves and similar appliances for
pipes, boiler shells, tanks, vats or the like,
including pressure-reducing valves and
thermostatically controlled valves.
8481.10.00.00 - Pressure-reducing valves kg 10 15
8481.20.00.00 - Valves for oleohydraulic or pneumatic kg 5 15
transmissions
8481.30.00.00 - Check (nonreturn) valves kg 10 15
8481.40.00.00 - Safety or relief valves kg 10 15
8481.80.00.00 - Other appliances kg 10 15
8481.90.00.00 - Parts kg 10 15
84.82 Ball or roller bearings.

8482.10.00.00 - Ball bearings u 10 15
8482.20.00.00 - Tapered roller bearings, including cone and tapered u 10 15
roller assemblies
8482.30.00.00 - Spherical roller bearings u 10 15
8482.40.00.00 - Needle roller bearings u 10 15
8482.50.00.00 - Other cylindrical roller bearings u 10 15
8482.80.00.00 - Other, including combined ball/roller bearings u 0 15
- Parts :
8482.91.00.00 -- Balls, needles and rollers kg 10 15
8482.99.00.00 -- Other kg 10 15
84.83 Transmission shafts (including cam shafts and

crank shafts) and cranks; bearing housings and
plain shaft bearings; gears and gearing; ball or
roller screws; gear boxes and other speed
changers, including torque converters; flywheels
and pulleys, including pulley blocks; clutches and
shaft couplings (including universal joints).
8483.10.00.00 - Transmission shafts (including cam shafts and u 0 15
crank shafts) and cranks
8483.20.00.00 - Bearing housings, incorporating ball or roller u 10 15
bearings
8483.30.00.00 - Bearing housings, not incorporating ball or roller u 0 15
bearings; plain shaft bearings
8483.40.00.00 - Gears and gearing, other than toothed wheels, chain u 10 15
sprockets and other transmission elements
presented separately; ball or roller screws; gear
boxes and other speed changers, including torque
converters
8483.50.00.00 - Flywheels and pulleys, including pulley blocks u 0 15
8483.60.00.00 - Clutches and shaft couplings (including universal u 0 15
joints)
8483.90.00.00 - Toothed wheels, chain sprockets and other kg 10 15
transmission elements presented separately; parts
394
Section XVI
Chapter 84
84.84/87

84.84 Gaskets and similar joints of metal sheeting
combined with other material or of two or more
layers of metal; sets or assortments of gaskets and
similar joints, dissimilar in composition, put up in
pouches, envelopes or similar packings;
mechanical seals.
8484.10.00.00 - Gaskets and similar joints of metal sheeting kg 0 15
combined with other material or of two or more
layers of metal
8484.20.00.00 - Mechanical seals kg 10 15
8484.90.00.00 - Other kg 10 15
[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.
8486.10.00.00 - Machines and apparatus for the manufacture of u 10 15
boules or wafers
- Machines and apparatus for the manufacture of
semiconductor devices or of electronic integrated
circuits:
-- Apparatus for the projection or drawing of
circuit patterns on sensitized semiconductor
materials:
8486.20.11.00 --- Direct write-on-wafer apparatus u 20 15
8486.20.12.00 --- Step and repeat aligners u 20 15
8486.20.19.00 --- Other u 20 15
8486.20.90.00 -- Other u 10 15
- Machines and apparatus for the manufacture of flat
panel displays:
8486.30.10.00 -- For photographic or cinematographic u 20 15
laboratories; negatoscopes
8486.30.90.00 -- Other u 10 15
8486.40.00.00 - Machines and apparatus specified in Note 9 (C) to u 10 15
this Chapter
- Parts and accessories:
8486.90.10.00 -- Of machines and apparatus of subheading kg 10 15
8686.20 and 8486.30
8486.90.90.00 -- Other kg 5 15
84.87 Machinery parts, not containing electrical

connectors, insulators, coils, contacts or other
electrical features, not specified or included
8487.10.00.00 - Ships' or boats' propellers and blades therefor kg 10 15
8487.90.00.00 - Other kg 10 15
395
Section XVI
Chapter 85
Notes1
Chapter 85
Electrical machinery and equipment and parts thereof;

sound recorders and reproducers,
television image and sound recorders and reproducers, and
parts and accessories of such articles
Notes.
(a) Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other
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 sciences
(heading 90.18); or
(e) Electrically heated furniture of Chapter 94.
2.- Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, 85.12, 85.40, 85.41 or 85.42.
However, metal tank mercury arc rectifiers remain classified in heading 85.04.
3.- For the purposes of heading 85.07, the expression “electric accumulators” includes those presented with ancillary components
which contribute to the accumulator’s function of storing and supplying energy or protect it from damage, such as electrical
connectors, temperature control devices (for example, thermistors) and circuit protection devices. They may also include a
portion of the protective housing of the goods in which they are to be used.
4.- 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).
(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.
6.- 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.
7.- 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.
396
Section XVI
Chapter 85
Notes2
8.- Heading 85.37 does not include cordless infrared devices for the remote control of television receivers or other electrical
equipment (heading 85.43).
(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.
(iv) Multi-component integrated circuits (MCOs) : a combination of one or more monolithic, hybrid, or multi-chip
integrated circuits with at least one of the following components : silicon-based sensors, actuators, oscillators,
resonators or combinations thereof, or components performing the functions of articles classifiable under heading
85.32, 85.33, 85.41, or inductors classifiable under heading 85.04, formed to all intents and purposes indivisibly into
a single body like an integrated circuit, as a component of a kind used for assembly onto a printed circuit board
(PCB) or other carrier, through the connecting of pins, leads, balls, lands, bumps, or pads.
For the purpose of this definition :
1. “Components” may be discrete, manufactured independently then assembled onto the rest of the MCO, or
integrated into other components.
2. “Silicon based” means built on a silicon substrate, or made of silicon materials, or manufactured onto integrated
circuit die.
3. (a)“Silicon based sensors” consist of microelectronic or mechanical structures that are created in the mass or on
the surface of a semiconductor and that have the function of detecting physical or chemical quantities and
transducing these into electric signals, caused by resulting variations in electric properties or displacement of
a mechanical structure. “Physical or chemical quantities” relates to real world phenomena, such as pressure,
acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field
strength, light, radioactivity, humidity, flow, chemicals concentration, etc.
(b) “Silicon based actuators” consist of microelectronic and mechanical structures that are created in the mass or
on the surface of a semiconductor and that have the function of converting electrical signals into physical
movement.
(c)“Silicon based resonators” are components that consist of microelectronic or mechanical structures that are
created in the mass or on the surface of a semiconductor and have the function of generating a mechanical or
electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in
response to an external input.
(d)“Silicon based oscillators” are active components that consist of microelectronic or mechanical structures that
are created in the mass or on the surface of a semiconductor and that have the function of generating a
mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these
structures. .
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.
10.- 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 8527.12 covers only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating
without an external source of electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.
__________________________________
397
Section XVI
Chapter 85
85.01/021
85.01 Electric motors and generators (excluding

generating sets).
8501.10.00.00 - Motors of an output not exceeding 37.5 W u 5 15
8501.20.00.00 - Universal AC/DC motors of an output exceeding u 5 15
37.5 W
- Other DC motors; DC generators :
8501.31.00.00 -- Of an output not exceeding 750 W u 5 15
8501.32.00.00 -- Of an output exceeding 750 W but not exceeding u 5 15
75 kW
8501.33.00.00 -- Of an output exceeding 75 kW but not exceeding u 5 15
375 kW
8501.34.00.00 -- Of an output exceeding 375 kW u 5 15
8501.40.00.00 - Other AC motors, single-phase u 5 15
- Other AC motors, multi-phase :
8501.51.00.00 -- Of an output not exceeding 750 W u 5 15
8501.52.00.00 -- Of an output exceeding 750 W but not exceeding u 5 15
75 kW
8501.53.00.00 -- Of an output exceeding 75 kW u 5 15
- AC generators (alternators) :
8501.61.00.00 -- Of an output not exceeding 75 kVA u 5 15
8501.62.00.00 -- Of an output exceeding 75 kVA but not u 5 15
exceeding 375 kVA
8501.63.00.00 -- Of an output exceeding 375 kVA but not u 5 15
exceeding 750 kVA
8501.64.00.00 -- Of an output exceeding 750 kVA u 5 15
85.02 Electric generating sets and rotary converters.

- Generating sets with compression-ignition internal
combustion piston engines (diesel or semi-diesel
engines) :
-- Of an output not exceeding 75 kVA:
8502.11.90.00 --- Other u 5 15
-- Of an output exceeding 75 kVA but not
exceeding 375 kVA:
8502.12.90.00 --- Other u 5 15
-- Of an output exceeding 375 kVA:
8502.13.90.00 --- Other u 5 15
398
Section XVI
Chapter 85
85.022/04

- Generating sets with spark-ignition internal
combustion piston engines:
8502.20.90.00 -- Other u 5 15
- Other generating sets :
8502.31.00.00 -- Wind-powered u 5 15
-- Other:
8502.39.10.00 --- Solar-powered u 5 15
8502.39.20.00 --- Gas-powered u 5 15
8502.39.90.00 --- Other u 5 15
8502.40.00.00 - Electric rotary converters u 5 15
85.03 8503.00.00.00 Parts suitable for use solely or principally with kg 5 15

the machines of heading 85.01 or 85.02.
85.04 Electrical transformers, static converters (for

example, rectifiers) and inductors.
8504.10.00.00 - Ballasts for discharge lamps or tubes u 5 15
- Liquid dielectric transformers :
8504.21.00.00 -- Having a power handling capacity not exceeding u 5 15
650 kVA
8504.22.00.00 -- Having a power handling capacity exceeding u 5 15
650 kVA but not exceeding 10,000 kVA
10,000 kVA
- Other transformers :
8504.31.00.00 -- Having a power handling capacity not exceeding u 5 15
1 kVA
1 kVA but not exceeding 16 kVA
16 kVA but not exceeding 500 kVA
500 kVA
- Static converters:
8504.40.10.00 -- Uninterruptible power supply (UPS) u 5 15
8504.40.20.00 -- Battery chargers u 5 15
8504.40.90.00 -- Other u 5 15
- Other inductors:
8504.50.10.00 -- Choke coil (chokes) u 5 15
8504.50.90.00 -- Other u 5 15
8504.90.00.00 - Parts kg 5 15
399
Section XVI
Chapter 85
85.05/08

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 :
8505.11.00.00 -- Of metal kg 5 15
8505.19.00.00 -- Other kg 5 15
- Electro-magnetic couplings, clutches and brakes:
8505.20.10.00 -- For motor vehicles kg 10 15
8505.20.90.00 -- Other kg 10 15
85.06
Primary cells and primary batteries.
- Manganese dioxide:
8506.10.10.00 -- R20 (Flashlight and radio batteries) u 20 15
8506.10.90.00 -- Other u 20 15
8506.30.00.00 - Mercuric oxide u 20 15
8506.40.00.00 - Silver oxide u 20 15
8506.50.00.00 - Lithium u 20 15
8506.60.00.00 - Air-zinc u 20 15
8506.80.00.00 - Other primary cells and primary batteries u 20 15
8506.90.00.00 - Parts kg 5 15
85.07 Electric accumulators, including separators

therefor, whether or not rectangular (including
square).
8507.10.00.00 - Lead-acid, of a kind used for starting piston u 20 15
engines
8507.20.00.00 - Other lead-acid accumulators u 20 15
8507.30.00.00 - Nickel-cadmium u 20 15
8507.40.00.00 - Nickel-iron u 20 15
8507.50.00.00 - Nickel-metal hydride u 20 15
8507.60.00.00 - Lithium-ion u 20 15
8507.80.00.00 - Other accumulators u 20 15
8507.90.00.00 - Parts kg 10 15
85.08 Vacuum cleaners.

- With self-contained electric motor :
8508.11.00.00 -- Of a power not exceeding 1,500 W and having a u 20 15
dust bag or other receptacle capacity not
exceeding 20 l
8508.19.00.00 -- Other u 20 15
8508.60.00.00 - Other vacuum cleaners u 20 15
8508.70.00.00 - Parts kg 10 15
400
Section XVI
Chapter 85
85.09/13

85.09 Electro-mechanical domestic appliances, with
self-contained electric motor, other than vacuum
cleaners of heading 85.08.
8509.40.00.00 - Food grinders and mixers; fruit or vegetable juice u 20 15
extractors
8509.80.00.00 - Other appliances u 20 15
8509.90.00.00 - Parts kg 10 15
85.10 Shavers, hair clippers and hair-removing

appliances, with self-contained electric motor.
8510.10.00.00 - Shavers u 20 15
8510.20.00.00 - Hair clippers u 20 15
8510.30.00.00 - Hair-removing appliances u 20 15
8510.90.00.00 - Parts kg 10 15
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.
8511.10.00.00 - Sparking plugs u 0 15
8511.20.00.00 - Ignition magnetos; magneto-dynamos; magnetic u 10 15
flywheels
8511.30.00.00 - Distributors; ignition coils u 0 15
8511.40.00.00 - Starter motors and dual purpose starter-generators u 0 15
8511.50.00.00 - Other generators u 10 15
8511.80.00.00 - Other equipment u 10 15
8511.90.00.00 - Parts kg 5 15
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.
8512.10.00.00 - Lighting or visual signalling equipment of a kind u 10 15
used on bicycles
8512.20.00.00 - Other lighting or visual signalling equipment u 0 15
8512.30.00.00 - Sound signalling equipment u 0 15
8512.40.00.00 - Windscreen wipers, defrosters and demisters u 10 15
8512.90.00.00 - Parts kg 5 15
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.
8513.10.00.00 - Lamps u 20 15
8513.90.00.00 - Parts kg 10 15
401
Section XVI
Chapter 85
85.14/161

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.
8514.10.00.00 - Resistance heated furnaces and ovens u 5 15
8514.20.00.00 - Furnaces and ovens functioning by induction or u 5 15
dielectric loss
8514.30.00.00 - Other furnaces and ovens u 5 15
8514.40.00.00 - Other equipment for the heat treatment of u 5 15
materials by induction or dielectric loss
8514.90.00.00 - Parts kg 5 15
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 :
8515.11.00.00 -- Soldering irons and guns u 5 15
8515.19.00.00 -- Other u 5 15
- Machines and apparatus for resistance welding of
metal :
8515.21.00.00 -- Fully or partly automatic u 5 15
8515.29.00.00 -- Other u 5 15
- Machines and apparatus for arc (including plasma
arc) welding of metals :
8515.31.00.00 -- Fully or partly automatic u 5 15
8515.39.00.00 -- Other u 5 15
8515.80.00.00 - Other machines and apparatus u 5 15
8515.90.00.00 - Parts kg 5 15
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.
8516.10.00.00 - Electric instantaneous or storage water heaters and u 20 15
immersion heaters
- Electric space heating apparatus and electric soil
heating apparatus :
8516.21.00.00 -- Storage heating radiators u 20 15
8516.29.00.00 -- Other u 20 15
- Electro-thermic hair-dressing or hand-drying
apparatus :
8516.31.00.00 -- Hair dryers u 20 15
402
Section XVI
Chapter 85
85.162/17

8516.32.00.00 -- Other hair-dressing apparatus u 20 15
8516.33.00.00 -- Hand-drying apparatus u 20 15
8516.40.00.00 - Electric smoothing irons u 20 15
8516.50.00.00 - Microwave ovens u 20 15
- Other ovens; cookers, cooking plates, boiling
rings, grillers and roasters:
8516.60.90.00 -- Other u 20 15
- Other electro-thermic appliances :
8516.71.00.00 -- Coffee or tea makers u 20 15
8516.72.00.00 -- Toasters u 20 15
-- Other:
8516.79.10.00 --- Kettle u 20 15
8516.79.20.00 --- Perfume or incense heaters, and heaters for u 20 15
diffusing insecticides
8516.79.90.00 --- Other u 20 15
8516.80.00.00 - Electric heating resistors u 20 15
8516.90.00.00 - Parts kg 10 15
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 :
8517.11.00.00 -- Line telephone sets with cordless handsets u 10 15
8517.12.00.00 -- Telephones for cellular networks or for other u 10 15
wireless networks
8517.18.00.00 -- Other u 10 15
- 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) :
8517.61.00.00 -- Base stations u 10 15
8517.62.00.00 -- Machines for the reception, conversion and u 10 15
transmission or regeneration of voice, images or
other data, including switching and routing
apparatus
8517.69.00.00 -- Other u 10 15
8517.70.00.00 - Parts kg 5 15
403
Section XVI
Chapter 85
85.18/22

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.
8518.10.00.00 - Microphones and stands therefor u 20 15
- Loudspeakers, whether or not mounted in their
enclosures :
8518.21.00.00 -- Single loudspeakers, mounted in their u 20 15
enclosures
8518.22.00.00 -- Multiple loudspeakers, mounted in the same u 20 15
enclosure
8518.29.00.00 -- Other u 20 15
8518.30.00.00 - Headphones and earphones, whether or not u 20 15
combined with a microphone, and sets consisting
of a microphone and one or more loudspeakers
8518.40.00.00 - Audio-frequency electric amplifiers u 20 15
8518.50.00.00 - Electric sound amplifier sets u 20 15
8518.90.00.00 - Parts kg 20 15
85.19 Sound recording or reproducing apparatus.

8519.20.00.00 - Apparatus operated by coins, banknotes, bank u 20 15
cards, tokens or by other means of payment
8519.30.00.00 - Turntables (record-decks) u 20 15
8519.50.00.00 - Telephone answering machines u 20 15
- Other apparatus :
-- Using magnetic, optical or semiconductor
media:
8519.81.10.00 --- Portable multimedia player u 20 15
8519.81.90.00 --- Other u 20 15
8519.89.00.00 -- Other u 20 15
[85.20]
85.21 Video recording or reproducing apparatus,

whether or not incorporating a video tuner.
8521.10.00.00 - Magnetic tape-type u 20 15
- Other:
8521.90.10.00 -- DVD player/recorder u 20 15
8521.90.90.00 -- Other u 20 15
85.22 Parts and accessories suitable for use solely or

principally with the apparatus of headings 85.19
or 85.21.
8522.10.00.00 - Pick-up cartridges kg 20 15
8522.90.00.00 - Other kg 10 15
404
Section XVI
Chapter 85
85.23/271

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 :
-- Cards incorporating a magnetic stripe:
8523.21.10.00 --- Recorded u 20 15
8523.21.90.00 --- Unrecorded u 20 15
-- Other:
8523.29.10.00 --- Of a width not exceeding 4mm u 10 15
8523.29.90.00 --- Other u 20 15
- Optical media :
8523.41.00.00 -- Unrecorded u 20 15
8523.49.00.00 -- Other u 20 15
- Semiconductor media :
8523.51.00.00 -- Solid-state non-volatile storage devices u 20 15
8523.52.00.00 -- “Smart cards” u 20 15
8523.59.00.00 -- Other u 20 15
8523.80.00.00 - Other u 20 15
[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.
8525.50.00.00 - Transmission apparatus u 5 15
8525.60.00.00 - Transmission apparatus incorporating reception u 5 15
apparatus
8525.80.00.00 - Television cameras, digital cameras and video u 5 15
camera recorders
85.26
Radar apparatus, radio navigational aid
apparatus and radio remote control apparatus.
8526.10.00.00 - Radar apparatus u 5 15
- Other :
8526.91.00.00 -- Radio navigational aid apparatus u 5 15
8526.92.00.00 -- Radio remote control apparatus u 5 15
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 :
8527.12.00.00 -- Pocket-size radio cassette-players u 20 15
405
Section XVI
Chapter 85
85.272/281

8527.13.00.00 -- Other apparatus combined with sound recording u 20 15
or reproducing apparatus
-- Other:
8527.19.20.00 --- Radio receiving sets u 20 15
8527.19.90.00 --- Other u 20 15
- Radio-broadcast receivers not capable of operating
without an external source of power, of a kind
used in motor vehicles :
8527.21.00.00 -- Combined with sound recording or reproducing u 20 15
apparatus
8527.29.00.00 -- Other u 20 15
- Other :
8527.91.00.00 -- Combined with sound recording or reproducing u 20 15
apparatus
8527.92.00.00 -- Not combined with sound recording or u 20 15
reproducing apparatus but combined with a
clock
8527.99.00.00 -- Other u 20 15
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 :
8528.42.00.00 -- Capable of directly connecting to and designed u 5 15
for use with an automatic data processing
machine of heading 84.71
8528.49.00.00 -- Other u 20 15
- Other monitors :
8528.59.00.00 -- Other u 20 15
- Projectors :
8528.69.00.00 -- Other u 20 15
- Reception apparatus for television, whether or not
incorporating radio-broadcast receivers or sound
or video recording or reproducing apparatus :
-- Not designed to incorporate a video display or
screen:
8528.71.90.00 --- Other u 20 15
-- Other, colour:
406
Section XVI
Chapter 85
85.282/32

8528.72.90.00 --- Other u 20 15
-- Other, monochrome:
8528.73.90.00 --- Other u 20 15
85.29 Parts suitable for use solely or principally with

the apparatus of headings 85.25 to 85.28.
8529.10.00.00 - Aerials and aerial reflectors of all kinds; parts kg 20 15
suitable for use therewith
8529.90.00.00 - Other kg 10 15
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).
8530.10.00.00 - Equipment for railways or tramways u 5 0
8530.80.00.00 - Other equipment u 5 15
8530.90.00.00 - Parts kg 5 15
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.
8531.10.00.00 - Burglar or fire alarms and similar apparatus u 5 15
8531.20.00.00 - Indicator panels incorporating liquid crystal u 10 15
devices (LCD) or light-emitting diodes (LED)
8531.80.00.00 - Other apparatus u 10 15
8531.90.00.00 - Parts kg 5 15
85.32 Electrical capacitors, fixed, variable or

adjustable (pre-set).
8532.10.00.00 - Fixed capacitors designed for use in 50/60 Hz kg 5 15
circuits and having a reactive power handling
capacity of not less than 0.5 kvar (power
capacitors)
- Other fixed capacitors :
8532.21.00.00 -- Tantalum kg 5 15
8532.22.00.00 -- Aluminium electrolytic kg 5 15
8532.23.00.00 -- Ceramic dielectric, single layer kg 5 15
8532.24.00.00 -- Ceramic dielectric, multilayer kg 5 15
8532.25.00.00 -- Dielectric of paper or plastics kg 5 15
8532.29.00.00 -- Other kg 5 15
8532.30.00.00 - Variable or adjustable (pre-set) capacitors kg 5 15
8532.90.00.00 - Parts kg 5 15
407
Section XVI
Chapter 85
85.33/361

85.33 Electrical resistors (including rheostats and
potentiometers), other than heating resistors.
8533.10.00.00 - Fixed carbon resistors, composition or film types kg 5 15
- Other fixed resistors :
8533.21.00.00 -- For a power handling capacity not exceeding kg 5 15
20 W
8533.29.00.00 -- Other kg 5 15
- Wirewound variable resistors, including rheostats
and potentiometers :
8533.31.00.00 -- For a power handling capacity not exceeding kg 5 15
20 W
8533.39.00.00 -- Other kg 5 15
8533.40.00.00 - Other variable resistors, including rheostats and kg 5 15
potentiometers
8533.90.00.00 - Parts kg 5 15
85.34 8534.00.00.00 Printed circuits. kg 5 15
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.
8535.10.00.00 - Fuses kg 10 15
- Automatic circuit breakers :
8535.21.00.00 -- For a voltage of less than 72.5 kV kg 10 15
8535.29.00.00 -- Other kg 10 15
8535.30.00.00 - Isolating switches and make-and-break switches kg 10 15
8535.40.00.00 - Lightning arresters, voltage limiters and surge kg 10 15
suppressors
8535.90.00.00 - Other kg 10 15
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.
8536.10.00.00 - Fuses kg 20 15
8536.20.00.00 - Automatic circuit breakers kg 20 15
8536.30.00.00 - Other apparatus for protecting electrical circuits kg 20 15
- Relays :
8536.41.00.00 -- For a voltage not exceeding 60 V kg 20 15
8536.49.00.00 -- Other kg 20 15
408
Section XVI
Chapter 85
85.362/391

8536.50.00.00 - Other switches kg 20 15
- Lamp-holders, plugs and sockets :
8536.61.00.00 -- Lamp-holders kg 20 15
8536.69.00.00 -- Other kg 20 15
8536.70.00.00 - Connectors for optical fibres, optical fibre bundles kg 20 15
or cables
8536.90.00.00 - Other apparatus kg 20 15
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.
8537.10.00.00 - For a voltage not exceeding 1,000 V kg 5 15
8537.20.00.00 - For a voltage exceeding 1,000 V kg 5 15
85.38 Parts suitable for use solely or principally with

the apparatus of heading 85.35, 85.36 or 85.37.
8538.10.00.00 - Boards, panels, consoles, desks, cabinets and other kg 5 15
bases for the goods of heading 85.37, not equipped
with their apparatus
8538.90.00.00 - Other kg 5 15
85.39 Electric filament or discharge lamps, including

sealed beam lamp units and ultra-violet or infra-
red lamps; arc-lamps; light-emitting diode
(LED).
8539.10.00.00 - Sealed beam lamp units u 20 15
- Other filament lamps, excluding ultra-violet or
infra-red lamps :
8539.21.00.00 -- Tungsten halogen u 20 15
8539.22.00.00 -- Other, of a power not exceeding 200 W and for u 20 15
a voltage exceeding 100 V
8539.29.00.00 -- Other u 20 15
- Discharge lamps, other than ultra-violet lamps :
-- Fluorescent, hot cathode:
8539.31.10.00 --- Energy saving compact fluorescent lamps (CFL) u 20 15
8539.31.90.00 --- Other u 20 15
8539.32.00.00 -- Mercury or sodium vapour lamps; metal halide u 20 15
lamps
8539.39.00.00 -- Other u 20 15
- Ultra-violet or infra-red lamps; arc-lamps :
8539.41.00.00 -- Arc-lamps u 20 15
8539.49.00.00 -- Other u 20 15
8539.50.00.00 -- Light-emitting diode (LED) lamps u 20 15
409
Section XVI
Chapter 85
85.392/411

8539.90.00.00 - Parts kg 10 15
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 :
8540.11.00.00 -- Colour u 10 15
8540.12.00.00 -- Monochrome u 10 15
8540.20.00.00 - Television camera tubes; image converters and u 5 15
intensifiers; other photo-cathode tubes
8540.40.00.00 - Data/graphic display tubes, monochrome; u 10 15
data/graphic display tubes, colour, with a
phosphor dot screen pitch smaller than 0.4 mm
8540.60.00.00 - Other cathode-ray tubes u 10 15
- Microwave tubes (for example, magnetrons,
klystrons, travelling wave tubes, carcinotrons),
excluding grid-controlled tubes :
8540.71.00.00 -- Magnetrons u 10 15
8540.79.00.00 -- Other u 10 15
- Other valves and tubes :
8540.81.00.00 -- Receiver or amplifier valves and tubes u 10 15
8540.89.00.00 -- Other u 10 15
- Parts :
8540.91.00.00 -- Of cathode-ray tubes kg 5 15
8540.99.00.00 -- Other kg 5 15
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 (LED); mounted piezo-
electric crystals.
8541.10.00.00 - Diodes, other than photosensitive or light-emitting u 10 15
diodes (LED)
- Transistors, other than photosensitive transistors :
8541.21.00.00 -- With a dissipation rate of less than 1 W u 10 15
8541.29.00.00 -- Other u 10 15
8541.30.00.00 - Thyristors, diacs and triacs, other than u 10 15
photosensitive devices
- Photosensitive semiconductor devices, including
photovoltaic cells whether or not assembled in
modules or made up into panels; light-emitting
diodes (LED):
8541.40.10.00 -- Solar cells whether or not in modules or made up u 0 15
into panels
8541.40.90.00 -- Other u 0 15
410
Section XVI
Chapter 85
85.412/441

8541.50.00.00 - Other semiconductor devices u 10 15
8541.60.00.00 - Mounted piezo-electric crystals u 10 15
8541.90.00.00 - Parts kg 5 15
85.42 Electronic integrated circuits.
- Electronic integrated circuits :
8542.31.00.00 -- Processors and controllers, whether or not u 10 15
combined with memories, converters, logic
circuits, amplifiers, clock and timing circuits, or
other circuits
8542.32.00.00 -- Memories u 10 15
8542.33.00.00 -- Amplifiers u 10 15
8542.39.00.00 -- Other u 10 15
8542.90.00.00 - Parts u 5 15
85.43 Electrical machines and apparatus, having

individual functions, not specified or included
8543.10.00.00 - Particle accelerators u 10 15
8543.20.00.00 - Signal generators u 10 15
8543.30.00.00 - Machines and apparatus for electroplating, u 10 0
electrolysis or electrophoresis
8543.70.00.00 - Other machines and apparatus u 10 15
8543.90.00.00 - Parts kg 5 15
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 :
8544.11.00.00 -- Of copper kg 10 15
8544.19.00.00 -- Other kg 10 15
8544.20.00.00 - Co-axial cable and other co-axial electric kg 20 15
conductors
8544.30.00.00 - Ignition wiring sets and other wiring sets of a kind kg 0 15
used in vehicles, aircraft or ships
- Other electric conductors, for a voltage not
exceeding 1,000 V :
8544.42.00.00 -- Fitted with connectors kg 20 15
-- Other:
8544.49.10.00 --- Almenec insulated self-supporting cables with kg 10 15
metallic part made of 7 uninsulated strands of
diameter between 3.15mm and 3.55mm
8544.49.90.00 --- Other kg 20 15
411
Section XVI
Chapter 85
85.442/48

8544.60.00.00 - Other electric conductors, for a voltage exceeding kg 10 15
1,000 V
8544.70.00.00 - Optical fibre cables kg 5 15
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 :
8545.11.00.00 -- Of a kind used for furnaces kg 10 15
8545.19.00.00 -- Other kg 10 15
8545.20.00.00 - Brushes kg 10 15
-Other:
8545.90.10.00 -- Intended for the battery manufacturing industry kg 5 15
8545.90.90.00 -- Other kg 10 15
85.46 Electrical insulators of any material.
8546.10.00.00 - Of glass kg 10 15
8546.20.00.00 - Of ceramics kg 10 15
8546.90.00.00 - Other kg 10 15
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.
8547.10.00.00 - Insulating fittings of ceramics kg 10 15
8547.20.00.00 - Insulating fittings of plastics kg 10 15
8547.90.00.00 - Other kg 10 15
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.
8548.10.00.00 - Waste and scrap of primary cells, primary batteries kg 20 15
and electric accumulators; spent primary cells,
spent primary batteries and spent electric
accumulators
8548.90.00.00 - Other kg 10 15
_________________
412
Section XVII
Notes
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, other than the radiators for the articles of this Section;
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.
_________________
413
Section XVII
Chapter 86
86.01/04
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.
(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.
_________________

86.01 Rail locomotives powered from an external
source of electricity or by electric
accumulators.
8601.10.00.00 - Powered from an external source of electricity u 5 0
8601.20.00.00 - Powered by electric accumulators u 5 0
86.02 Other rail locomotives; locomotive tenders.

8602.10.00.00 - Diesel-electric locomotives u 5 0
8602.90.00.00 - Other u 5 0
86.03 Self-propelled railway or tramway coaches,

vans and trucks, other than those of
heading 86.04.
8603.10.00.00 - Powered from an external source of electricity u 5 0
8603.90.00.00 - Other u 5 0
86.04 8604.00.00.00 Railway or tramway maintenance or service u 5 0
vehicles, whether or not self-propelled (for
example, workshops, cranes, ballast tampers,
trackliners, testing coaches and track
inspection vehicles).
414
Section XVII
Chapter 86
86.05/09

86.05 8605.00.00.00 Railway or tramway passenger coaches, not u 5 0
self-propelled; luggage vans, post office
coaches and other special purpose railway or
tramway coaches, not self-propelled
(excluding those of heading 86.04).
86.06 Railway or tramway goods vans and wagons,

not self-propelled.
8606.10.00.00 - Tank wagons and the like u 5 0
8606.30.00.00 - Self-discharging vans and wagons, other than u 5 0
those of subheading 8606.10
- Other :
8606.91.00.00 -- Covered and closed u 5 0
8606.92.00.00 -- Open, with non-removable sides of a height u 5 0
exceeding 60 cm
8606.99.00.00 -- Other u 5 0
86.07 Parts of railway or tramway locomotives or

rolling-stock.
- Bogies, bissel-bogies, axles and wheels, and
parts thereof :
8607.11.00.00 -- Driving bogies and bissel-bogies kg 5 0
8607.12.00.00 -- Other bogies and bissel-bogies kg 5 0
- Brakes and parts thereof :
8607.21.00.00 -- Air brakes and parts thereof kg 5 0
8607.29.00.00 -- Other kg 5 0
8607.30.00.00 - Hooks and other coupling devices, buffers, and kg 5 0
parts thereof
- Other :
8607.91.00.00 -- Of locomotives kg 5 0
8607.99.00.00 -- Other kg 5 0
86.08 8608.00.00.00 Railway or tramway track fixtures and kg 5 0

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.
86.09 8609.00.00.00 Containers (including containers for the u 5 15

transport of fluids) specially designed and
equipped for carriage by one or more modes
of transport.
_________________
415
Section XVII
Chapter 87
87.011
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.
Additional Note.
In this Chapter, a used vehicle refers to a vehicle which has been used, aged more than six (6) months from the date of first
registration or has been driven for 6000 kilometres or more.
_________________
87.01 Tractors (other than tractors of
heading 87.09).
- Single axle tractors:
8701.10.10.00 -- New u 5 0
8701.10.20.00 -- Used u 5 0
- Road tractors for semi-trailers:
8701.20.10.00 -- New u 5 15
8701.20.20.00 -- Used u 5 15
- Track-laying tractors:
8701.30.10.00 -- New u 5 15
8701.30.20.00 -- Used u 5 15
- Other, of an engine power :4

-- Not exceeding 18 kW :
--- New:
8701.91.11.00 ---- Presented completely knocked down u 0 15
(CKD) or unassembled for the assembly
industry
8701.91.19.00 ---- Other u 0 15
8701.91.90.00 --- Used u 0 15
4
Tractors other than agricultural tractors attract import duty of 5%. Declarants must use the ‘user defined option’ in GCMS to capture the tax.
416
Section XVII
Chapter 87
87.012/021

-- Exceeding 18 kW but not exceeding 37
kW :
--- New:
industry
8701.92.19.00 ---- Other u 0 15
8701.92.90.00 --- Used u 0 15
--Exceeding 37kW but not exceeding 75 kW :
--- New:
industry
8701.93.19.00 ---- Other u 0 15
8701.93.90.00 --- Used u 0 15
--Exceeding 75 kW but not exceeding 130
kW :
--- New:
industry
8701.94.19.00 ---- Other u 0 15
8701.94.90.00 --- Used u 0 15
--Exceeding 130 kW :
--- New:
industry
8701.95.19.00 ---- Other u 0 15
8701.95.90.00 --- Used u 0 15
87.02 Motor vehicles for the transport of ten or
more persons, including the driver.
- With only compression-ignition internal
combustion piston engine (diesel or semi-
diesel):
-- New:
--- For 10 to 22 persons, including the driver:
industry
8702.10.11.90 ---- Other u 5 15
industry
8702.10.12.90 ---- Other u 5 15
417
Section XVII
Chapter 87
87.022

--- For more than 30 persons, including the
driver:
industry
8702.10.13.90 ---- Other u 5 15
-- Used:
8702.10.21.00 --- For 10 to 22 persons, including the driver u 5 15
8702.10.23.00 --- For more than 30 persons, including the u 5 15
driver
- With both compression-ignition internal
diesel) and electric motor as motors for
propulsion :
-- New:
industry
8702.20.11.90 ---- Other u 5 15
industry
8702.20.12.90 ---- Other u 5 15
driver:
industry
8702.20.13.90 ---- Other u 5 15
-- Used:
driver
- With both spark-ignition internal combustion
reciprocating piston engine and electric
motor as motors for propulsion :
-- New:
industry
8702.30.11.90 ---- Other u 5 15
418
Section XVII
Chapter 87
87.023

industry
8702.30.12.90 ---- Other u 5 15
driver:
industry
8702.30.13.90 ---- Other u 5 15
-- Used:
driver
- With only electric motor for propulsion :
-- New:
industry
8702.40.11.90 ---- Other u 5 15
industry
8702.40.12.90 ---- Other u 5 15
driver:
industry
8702.40.13.90 ---- Other u 5 15
-- Used:
driver
- Other:
-- New:
industry
8702.90.11.90 ---- Other u 5 15
419
Section XVII
Chapter 87
87.024/031

industry
8702.90.12.90 ---- Other u 5 15
driver:
industry
8702.90.13.90 ---- Other u 5 15
-- Used:
driver
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.
8703.10.00.00 - Vehicles specially designed for travelling on u 20 15
snow; golf cars and similar vehicles
- Other vehicles, with only spark-ignition
internal combustion reciprocating piston
engine :
-- Of a cylinder capacity not exceeding
1,000 cc:
--- New:
industry
8703.21.19.00 ---- Other u 5 15
8703.21.20.00 --- Used u 5 15
-- Of a cylinder capacity exceeding 1,000 cc
but not exceeding 1,500 cc:
--- New:
industry
8703.22.19.00 ---- Other u 10 15
8703.22.20.00 --- Used u 10 15
--- New:
industry
8703.23.19.00 ---- Other u 10 15
420
Section XVII
Chapter 87
87.032

8703.23.20.00 --- Used u 10 15
-- Of a cylinder capacity exceeding 3,000 cc:
--- New:
industry
8703.24.19.00 ---- Other u 20 15
8703.24.20.00 --- Used u 20 15
- Other vehicles, with only compression-
ignition internal combustion piston engine
(diesel or semi-diesel) :
-- Of a cylinder capacity not exceeding
1,500 cc:
--- New:
industry
8703.31.19.00 ---- Other u 5 15
8703.31.20.00 --- Used u 5 15
--- New:
industry
8703.32.19.00 ---- Other u 10 15
8703.32.20.00 --- Used u 10 15
-- Of a cylinder capacity exceeding 2,500 cc:
--- New:
industry
8703.33.19.00 ---- Other u 20 15
8703.33.20.00 --- Used u 20 15
- Other vehicles, with both spark-ignition
engine and electric motor as motors for
propulsion, other than those capable of being
charged by plugging to external source of
electric power :
-- New:
8703.40.11.00 --- Presented completely knocked down u 5 15
industry
8703.40.19.00 --- Other u 20 15
421
Section XVII
Chapter 87
87.033

8703.40.20.00 -- Used u 20 15
- Other vehicles, with both compression-
(diesel or semi-diesel) and electric motor as
motors for propulsion, other than those
capable of being charged by plugging to
external source of electric power :
-- New:
industry
8703.50.19.00 --- Other u 20 15
8703.50.20.00 -- Used u 20 15
- Other vehicles, with both spark-ignition
engine and electric motor as motors for
propulsion, capable of being charged by
plugging to external source of power :
-- New:
industry
8703.60.19.00 --- Other u 20 15
8703.60.20.00 -- Used u 20 15
- Other vehicles, with both compression-
(diesel or semi-diesel) and electric motor as
motors for propulsion, capable of being
charged by plugging to external source of
power :
-- New:
industry
8703.70.19.00 --- Other u 20 15
8703.70.20.00 -- Used u 20 15
- Other vehicles, with only electric motor for
propulsion :
-- New:
industry
8703.80.19.00 --- Other u 20 15
8703.80.20.00 -- Used u 20 15
8703.90.00.00 - Other u 20 15
422
Section XVII
Chapter 87
87.041

87.04 Motor vehicles for the transport of goods.
- Dumpers designed for off-highway use:
8704.10.10.00 -- Presented completely knocked down u 5 15
industry
8704.10.90.00 -- Other u 5 15
- Other, with compression-ignition internal
diesel) :
-- g.v.w. not exceeding 5 tonnes:
--- New:
---- Dumpers:
8704.21.11.10 ----- Presented completely knocked down u 5 15
industry
8704.21.11.90 ----- Other u 5 15
---- Other:
industry
8704.21.19.90 ----- Other u 5 15
8704.21.20.00 --- Used u 5 15
-- g.v.w. exceeding 5 tonnes but not
exceeding 20 tonnes:
--- New:
---- Dumpers:
industry
8704.22.11.90 ----- Other u 5 15
---- Other:
industry
8704.22.19.90 ----- Other u 5 15
8704.22.20.00 --- Used u 5 15
-- g.v.w. exceeding 20 tonnes:
--- New:
---- Dumpers:
industry
8704.23.11.90 ----- Other u 5 15
---- Other:
industry
8704.23.19.90 ----- Other u 5 15
423
Section XVII
Chapter 87
87.042/05

8704.23.20.00 --- Used u 5 15
- Other, with spark-ignition internal
combustion piston engine :
-- g.v.w. not exceeding 5 tonnes:
--- New:
---- Dumpers:
industry
8704.31.11.90 ----- Other u 5 15
---- Other:
industry
8704.31.19.90 ----- Other u 5 15
8704.31.20.00 --- Used u 5 15
-- g.v.w. exceeding 5 tonnes
--- New:
---- Dumpers:
industry
8704.32.11.90 ----- Other u 5 15
---- Other:
industry
8704.32.19.90 ----- Other u 5 15
8704.32.20.00 --- Used u 5 15
- Other:
industry
8704.90.90.00 -- Other u 5 15
87.05 Special purpose motor vehicles, other than
those principally designed for the transport
of persons or goods (for example,
breakdown lorries, crane lorries, fire
fighting vehicles, concrete-mixer lorries,
road sweeper lorries, spraying lorries,
mobile workshops, mobile radiological
units).
8705.10.00.00 - Crane lorries u 5 15
8705.20.00.00 - Mobile drilling derricks u 5 15
8705.30.00.00 - Fire fighting vehicles u 5 15
8705.40.00.00 - Concrete-mixer lorries u 5 15
8705.90.00.00 - Other u 5 15
424
Section XVII
Chapter 87
87.06/081

87.06 Chassis fitted with engines, for the motor
vehicles of headings 87.01 to 87.05.
- For assembly plant:
8706.00.11.00 -- Of vehicles under sub-heading u 5 15
8701.20.10.00
8706.00.12.00 -- Of vehicles under heading 87.02 u 5 15
8706.00.90.00 - Other u 10 15
87.07 Bodies (including cabs), for the motor

vehicles of headings 87.01 to 87.05.
- For the vehicles of heading 87.03:
8707.10.10.00 -- For assembly plant u 5 15
8707.10.90.00 -- Other u 10 15
- Other:
-- For assembly plant:
8707.90.11.00 --- Of vehicles under sub-heading u 5 15
8701.20.10.00
8707.90.12.00 --- Of vehicles under heading 87.02 u 5 15
8707.90.13.00 --- Of vehicles under heading 87.04 u 5 15
8707.90.90.00 -- Other u 5 15
87.08 Parts and accessories of the motor vehicles
of headings 87.01 to 87.05.
8708.10.00.00 - Bumpers and parts thereof kg 0 15
- Other parts and accessories of bodies
(including cabs) :
8708.21.00.00 -- Safety seat belts kg 0 15
8708.29.00.00 -- Other kg 0 15
8708.30.00.00 - Brakes and servo-brakes; parts thereof kg 0 15
8708.40.00.00 - Gear boxes and parts thereof kg 0 15
8708.50.00.00 - Drive-axles with differential, whether or not kg 0 15
provided with other transmission
components, and non-driving axles; parts
thereof
8708.70.00.00 - Road wheels and parts and accessories kg 0 15
thereof
8708.80.00.00 - Suspension systems and parts thereof kg 0 15
(including shock-absorbers)
- Other parts and accessories :
8708.91.00.00 -- Radiators and parts thereof kg 0 15
8708.92.00.00 -- Silencers (mufflers) and exhaust pipes; kg 0 15
parts thereof
8708.93.00.00 -- Clutches and parts thereof kg 0 15
425
Section XVII
Chapter 87
87.082/111

8708.94.00.00 -- Steering wheels, steering columns and kg 0 15
steering boxes; parts thereof
8708.95.00.00 -- Safety airbags with inflater system; parts kg 0 15
thereof
8708.99.00.00 -- Other kg 0 15
87.09 Works trucks, self-propelled, not fitted with

lifting or handling equipment, of the type
used in factories, warehouses, dock areas or
airports for short distance transport of
goods; tractors of the type used on railway
station platforms; parts of the foregoing
vehicles.
- Vehicles :
8709.11.00.00 -- Electrical u 10 15
8709.19.00.00 -- Other u 10 15
8709.90.00.00 - Parts kg 5 15
87.10 8710.00.00.00 Tanks and other armoured fighting u 20 15

vehicles, motorised, whether or not fitted
with weapons, and parts of such vehicles.
87.11 Motorcycles (including mopeds) and cycles

fitted with an auxiliary motor, with or
without side-cars; side-cars.
- With reciprocating internal combustion
piston engine of a cylinder capacity not
exceeding 50 cc:
industry
8711.10.90.00 -- Other u 20 15
piston engine of a cylinder capacity
exceeding 50 cc but not exceeding 250 cc:
industry
-- Other:
8711.20.91.00 --- Of cylinder capacity exceeding 50cc but u 20 15
not exceeding 80cc
8711.20.99.00 --- Of cylinder capacity exceeding 80cc but u 20 15
not exceeding 250cc
industry
426
Section XVII
Chapter 87
87.112/141

8711.30.90.00 -- Other u 20 15
industry
8711.40.90.00 -- Other u 20 15
exceeding 800 cc:
industry
8711.50.90.00 -- Other u 20 15
- With electric motor for propulsion :
industry
8711.60.90.00 -- Other u 20 15
- Other:
industry
8711.90.90.00 -- Other u 20 15
87.12 Bicycles and other cycles (including

delivery tricycles), not motorised.
8712.00.10.00 - Presented completely knocked down u 5 15
industry
8712.00.90.00 - Other u 20 15
87.13 Carriages for disabled persons, whether or

not motorised or otherwise mechanically
propelled.
8713.10.00.00 - Not mechanically propelled u 0 0
8713.90.00.00 - Other u 0 0
87.14 Parts and accessories of vehicles of

- Of motorcycles (including mopeds):
8714.10.10.00 -- For assembly industry kg 5 15
8714.10.90.00 -- Other kg 10 15
8714.20.00.00 - Of carriages for disabled persons kg 0 0
- Other :
-- Frames and forks, and parts thereof:
8714.91.10.00 --- For assembly industry kg 5 15
427
Section XVII
Chapter 87
87.142/161

8714.91.90.00 --- Other kg 10 15
-- Wheel rims and spokes:
8714.92.90.00 --- Other kg 10 15
-- Hubs, other than coaster braking hubs and
hub brakes, and free-wheel sprocket-
wheels:
8714.93.90.00 --- Other kg 10 15
-- Brakes, including coaster braking hubs and
hub brakes, and parts thereof:
8714.94.90.00 --- Other kg 10 15
-- Saddles:
8714.95.10.00 --- For assembly industry u 5 15
8714.95.90.00 --- Other u 10 15
-- Pedals and crank-gear, and parts thereof:
8714.96.90.00 --- Other kg 10 15
-- Other:
8714.99.90.00 --- Other kg 10 15
87.15 8715.00.00.00 Baby carriages and parts thereof. kg 20 15
87.16 Trailers and semi-trailers; other vehicles,

not mechanically propelled; parts thereof.
8716.10.00.00 - Trailers and semi-trailers of the caravan type, u 10 15
for housing or camping
8716.20.00.00 - Self-loading or self-unloading trailers and u 10 15
semi-trailers for agricultural purposes
- Other trailers and semi-trailers for the
transport of goods :
8716.31.00.00 -- Tanker trailers and tanker semi-trailers u 10 15
-- Other:
8716.39.10.00 --- For the haulage of timber u 10 15
--- Other tipping trailers:
8716.39.21.00 ---- With a carrying capacity of 6 cubic u 10 15
metres or less and a weight of less than
1,600 kg
8716.39.22.00 ---- With a carrying capacity of 6 cubic u 10 15
metres or less and a weight of 1,600 kg or
more
8716.39.23.00 ---- With a carrying capacity of more than 6 u 10 15
cubic metres
8716.39.90.00 --- Other u 10 15
428
Section XVII
Chapter 87
87.162

8716.40.00.00 - Other trailers and semi-trailers u 10 15
- Other vehicles:
8716.80.10.00 -- Vehicles drawn by animals u 10 15
-- Other hand propelled vehicles:
8716.80.21.00 --- Wheel barrows u 20 15
8716.80.29.00 --- Other u 20 15
8716.80.90.00 -- Other u 20 15
- Parts:
8716.90.10.00 -- Of trailers and semi-trailers kg 5 15
8716.90.20.00 -- Of vehicles drawn by animals kg 5 15
8716.90.90.00 -- Other kg 10 15
_________________
429
Section XVII
Chapter 88
88.01/05
Chapter 88
Aircraft, spacecraft, and parts thereof
Subheading Note.
1.- For the purposes of subheadings 8802.11 to 8802.40, the expression “unladen weight” means the weight of the machine in
normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of
equipment.
_________________
88.01 8801.00.00.00 Balloons and dirigibles; gliders, hang gliders and u 5 15
other non-powered aircraft.
88.02 Other aircraft (for example, helicopters,

aeroplanes); spacecraft (including satellites) and
suborbital and spacecraft launch vehicles.
- Helicopters :
8802.11.00.00 -- Of an unladen weight not exceeding 2,000 kg u 5 15
8802.12.00.00 -- Of an unladen weight exceeding 2,000 kg u 5 15
8802.20.00.00 - Aeroplanes and other aircraft, of an unladen weight u 5 15
not exceeding 2,000 kg
exceeding 2,000 kg but not exceeding 15,000 kg
exceeding 15,000 kg
8802.60.00.00 - Spacecraft (including satellites) and suborbital and u 5 15
spacecraft launch vehicles
88.03 Parts of goods of heading 88.01 or 88.02.

8803.10.00.00 - Propellers and rotors and parts thereof kg 5 15
8803.20.00.00 - Under-carriages and parts thereof kg 5 15
8803.30.00.00 - Other parts of aeroplanes or helicopters kg 5 15
8803.90.00.00 - Other kg 5 15
88.04 8804.00.00.00 Parachutes (including dirigible parachutes and kg 5 15

paragliders) and rotochutes; parts thereof and
accessories thereto.
88.05 Aircraft launching gear; deck-arrestor or similar

gear; ground flying trainers; parts of the
foregoing articles.
8805.10.00.00 - Aircraft launching gear and parts thereof; deck- kg 5 15
arrestor or similar gear and parts thereof
- Ground flying trainers and parts thereof :
8805.21.00.00 -- Air combat simulators and parts thereof kg 5 15
8805.29.00.00 -- Other kg 5 15
_________________
430
Section XVII
Chapter 89
89.01/02
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.
_________________
89.01 Cruise ships, excursion boats, ferry-boats, cargo
ships, barges and similar vessels for the transport
of persons or goods.
- Cruise ships, excursion boats and similar vessels
principally designed for the transport of persons;
ferry-boats of all kinds:
-- Mechanically propelled passenger carrying
vessels for inland navigation:
8901.10.11.00 --- Of a gross tonnage of 500 tonnes or less u 5 15
8901.10.12.00 --- Of a gross tonnage more than 500 tonnes u 5 15
8901.10.90.00 -- Other u 5 15
8901.20.00.00 - Tankers u 5 15
8901.30.00.00 - Refrigerated vessels, other than those of u 5 15
subheading 8901.20
- Other vessels for the transport of goods and other
vessels for the transport of both persons and goods:
-- Mechanically propelled vessels for the transport
of goods by inland navigation:
8901.90.11.00 --- Of a gross tonnage of 500 tonnes or less u 5 15
8901.90.12.00 --- Of a gross tonnage more than 500 tonnes u 5 15
8901.90.90.00 -- Other u 5 15
89.02 Fishing vessels; factory ships and other vessels for

processing or preserving fishery products.
8902.00.10.00 - Of a gross tonnage less than or equal to 10 tonnes u 5 0
8902.00.20.00 - Of a gross tonnage more than 10 tonnes and less than u 5 0
or equal to 40 tonnes
- Of a gross tonnage more than 40 tonnes and less than
or equal to 300 tonnes:
8902.00.31.00 -- Equiped with a freezer or freezing unit for the u 5 0
preservation of their catch
8902.00.39.00 -- Other u 5 0
- Of a gross tonnage more than 300 tonnes:
8902.00.41.00 -- Equipped with a freezer or freezing unit for the u 5 0
preservation of their catch
8902.00.49.00 -- Other u 5 0
431
Section XVII
Chapter 89
89.03/08

89.03 Yachts and other vessels for pleasure or sports;
rowing boats and canoes.
8903.10.00.00 - Inflatable u 20 15
- Other :
8903.91.00.00 -- Sailboats, with or without auxiliary motor u 20 15
8903.92.00.00 -- Motorboats, other than outboard motorboats u 20 15
8903.99.00.00 -- Other u 20 15
89.04 8904.00.00.00 Tugs and pusher craft. u 5 15
89.05 Light-vessels, fire-floats, dredgers, floating cranes

and other vessels the navigability of which is
subsidiary to their main function; floating docks;
floating or submersible drilling or production
platforms.
8905.10.00.00 - Dredgers u 5 0
8905.20.00.00 - Floating or submersible drilling or production u 5 15
platforms
8905.90.00.00 - Other u 5 15
89.06 Other vessels, including warships and lifeboats

other than rowing boats.
8906.10.00.00 - Warships u 10 15
8906.90.00.00 - Other u 10 15
89.07 Other floating structures (for example, rafts,

tanks, coffer-dams, landing-stages, buoys and
beacons).
8907.10.00.00 - Inflatable rafts u 5 15
8907.90.00.00 - Other u 10 15
89.08 8908.00.00.00 Vessels and other floating structures for breaking u 5 15

up.
_________________
432
Section XVIII
Chapter 90
Notes
Section XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,

CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
AND APPARATUS; CLOCKS AND WATCHES;
MUSICAL INSTRUMENTS;
Chapter 90
Optical, photographic,
cinematographic, measuring, checking,
precision, medical or surgical instruments
and apparatus; parts and accessories thereof
Notes.
(a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber
(heading 40.16), of leather or of composition leather (heading 42.05) or of textile material (heading 59.11);
(b) Supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held
derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages,
supports for joints or muscles) (Section XI);
(c) Refractory goods of heading 69.03; ceramic wares for laboratory, chemical or other technical uses, of heading 69.09;
(d) Glass mirrors, not optically worked, of heading 70.09, or mirrors of base metal or of precious metal, not being optical
elements (heading 83.06 or Chapter 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 or water-jet
cutting machines, 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) Monopods, bipods, tripods and similar articles, of heading 96.20;
(m) Capacity measures, which are to be classified according to their constituent material; or
(n) Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in
heading 39.23 or Section XV).
433
Section XVIII
Chapter 90
90.011
2.- Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified
according to the following rules :
(a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than
heading 84.87, 85.48 or 90.33) are in all cases to be classified in their respective headings;
(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus,
or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus
of heading 90.10, 90.13 or 90.31) are to be classified with the machines, instruments or apparatus of that kind;
(c) All other parts and accessories are to be classified in heading 90.33.
3.- The provisions of 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.
(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.
_________________
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.
9001.10.00.00 - Optical fibres, optical fibre bundles and cables kg 5 15
9001.20.00.00 - Sheets and plates of polarising material kg 10 15
9001.30.00.00 - Contact lenses u 5 15
- Spectacle lenses of glass:
9001.40.10.00 -- Ophthalmic lenses u 5 15
9001.40.90.00 -- Other u 10 15
434
Section XVIII
Chapter 90
90.012/061

- Spectacle lenses of other materials:
9001.50.10.00 -- Ophthalmic lenses u 5 15
9001.50.90.00 -- Other u 10 15
9001.90.00.00 - Other kg 10 15
90.02 Lenses, prisms, mirrors and other optical

elements, of any material, mounted, being
parts of or fittings for instruments or
apparatus, other than such elements of glass
not optically worked.
- Objective lenses :
9002.11.00.00 -- For cameras, projectors or photographic kg 20 15
enlargers or reducers
9002.19.00.00 -- Other kg 20 15
9002.20.00.00 - Filters kg 20 15
9002.90.00.00 - Other kg 20 15
90.03 Frames and mountings for spectacles, goggles

or the like, and parts thereof.
- Frames and mountings :
9003.11.00.00 -- Of plastics u 10 15
9003.19.00.00 -- Of other materials u 10 15
9003.90.00.00 - Parts kg 5 15
90.04 Spectacles, goggles and the like, corrective,

protective or other.
9004.10.00.00 - Sunglasses u 10 15
- Other:
9004.90.10.00 -- For correcting vision u 5 15
9004.90.90.00 -- Other u 10 15
90.05 Binoculars, monoculars, other optical

telescopes, and mountings therefor; other
astronomical instruments and mountings
therefor, but not including instruments for
radio-astronomy.
9005.10.00.00 - Binoculars u 20 15
9005.80.00.00 - Other instruments u 20 15
9005.90.00.00 - Parts and accessories (including mountings) kg 10 15
90.06 Photographic (other than cinematographic)

cameras; photographic flashlight apparatus
and flashbulbs other than discharge lamps of
heading 85.39.
435
Section XVIII
Chapter 90
90.062/101

9006.30.00.00 - Cameras specially designed for underwater use, u 20 15
for aerial survey or for medical or surgical
examination of internal organs; comparison
cameras for forensic or criminological purposes
9006.40.00.00 - Instant print cameras u 20 15
- Other cameras :
9006.51.00.00 -- With a through-the-lens viewfinder (single u 20 15
lens reflex (SLR)), for roll film of a width not
exceeding 35 mm
9006.52.00.00 -- Other, for roll film of a width less than 35 mm u 20 15
9006.53.00.00 -- Other, for roll film of a width of 35 mm u 20 15
9006.59.00.00 -- Other u 20 15
- Photographic flashlight apparatus and
flashbulbs :
9006.61.00.00 -- Discharge lamp (“electronic”) flashlight u 20 15
apparatus
9006.69.00.00 -- Other u 20 15
9006.91.00.00 -- For cameras kg 10 15
9006.99.00.00 -- Other kg 10 15
90.07 Cinematographic cameras and projectors,

whether or not incorporating sound recording
or reproducing apparatus.
9007.10.00.00 - Cameras u 20 15
9007.20.00.00 - Projectors u 20 15
9007.91.00.00 -- For cameras kg 10 15
9007.92.00.00 -- For projectors kg 10 15
90.08 Image projectors, other than cinematographic;

photographic (other than cinematographic)
enlargers and reducers.
9008.50.00.00 - Projectors, enlargers and reducers u 20 15
9008.90.00.00 - Parts and accessories kg 10 15
[90.09]
90.10 Apparatus and equipment for photographic
(including cinematographic) laboratories, not
specified or included elsewhere in this
Chapter; negatoscopes; projection screens.
9010.10.00.00 - Apparatus and equipment for automatically u 20 15
developing photographic (including
cinematographic) film or paper in rolls or for
automatically exposing developed film to rolls
of photographic paper
436
Section XVIII
Chapter 90
90.102/151

9010.50.00.00 - Other apparatus and equipment for photographic u 20 15
(including cinematographic) laboratories;
negatoscopes
9010.60.00.00 - Projection screens u 20 15
90.11 Compound optical microscopes, including

those for photomicrography,
cinephotomicrography or microprojection.
9011.10.00.00 - Stereoscopic microscopes u 5 15
9011.20.00.00 - Other microscopes, for photomicrography, u 5 15
cinephoto-micrography or microprojection
9011.80.00.00 - Other microscopes u 5 15
90.12 Microscopes other than optical microscopes;

diffraction apparatus.
9012.10.00.00 - Microscopes other than optical microscopes; u 5 15
diffraction apparatus
90.13 Liquid crystal devices not constituting articles

provided for more specifically in other
headings; lasers, other than laser diodes; other
optical appliances and instruments, not
specified or included elsewhere in this Chapter.
9013.10.00.00 - Telescopic sights for fitting to arms; periscopes; u 20 15
telescopes designed to form parts of machines,
appliances, instruments or apparatus of this
Chapter or Section XVI
9013.20.00.00 - Lasers, other than laser diodes u 5 15
9013.80.00.00 - Other devices, appliances and instruments u 10 15
90.14 Direction finding compasses; other

navigational instruments and appliances.
9014.10.00.00 - Direction finding compasses u 5 15
9014.20.00.00 - Instruments and appliances for aeronautical or u 5 15
space navigation (other than compasses)
9014.80.00.00 - Other instruments and appliances u 5 15
90.15 Surveying (including photogrammetrical

surveying), hydrographic, oceanographic,
hydrological, meteorological or geophysical
instruments and appliances, excluding
compasses; rangefinders.
9015.10.00.00 - Rangefinders u 5 15
9015.20.00.00 - Theodolites and tachymeters (tacheometers) u 5 15
437
Section XVIII
Chapter 90
90.152/18

9015.30.00.00 - Levels u 5 15
9015.40.00.00 - Photogrammetrical surveying instruments and kg 5 15
appliances
90.16 9016.00.00.00 Balances of a sensitivity of 5 cg or better, with kg 5 15
or without weights.
90.17 Drawing, marking-out or mathematical
calculating instruments (for example, drafting
machines, pantographs, protractors, drawing
sets, slide rules, disc calculators); instruments
for measuring length, for use in the hand (for
example, measuring rods and tapes,
micrometers, callipers), not specified or
included elsewhere in this Chapter.
9017.10.00.00 - Drafting tables and machines, whether or not u 5 15
automatic
9017.20.00.00 - Other drawing, marking-out or mathematical u 5 15
calculating instruments
9017.30.00.00 - Micrometers, callipers and gauges u 0 15
90.18 Instruments and appliances used in medical,
surgical, dental or veterinary sciences,
including scintigraphic apparatus, other
electro-medical apparatus and sight-testing
instruments.
- Electro-diagnostic apparatus (including
apparatus for functional exploratory
examination or for checking physiological
parameters) :
9018.11.00.00 -- Electro-cardiographs u 5 0
9018.12.00.00 -- Ultrasonic scanning apparatus u 5 0
9018.13.00.00 -- Magnetic resonance imaging apparatus u 5 0
9018.14.00.00 -- Scintigraphic apparatus u 5 0
9018.19.00.00 -- Other u 5 0
9018.20.00.00 - Ultra-violet or infra-red ray apparatus kg 5 0
- Syringes, needles, catheters, cannulae and the
like :
9018.31.00.00 -- Syringes, with or without needles u 5 0
9018.32.00.00 -- Tubular metal needles and needles for sutures kg 5 0
9018.39.00.00 -- Other u 5 0
- Other instruments and appliances, used in dental
sciences :
9018.41.00.00 -- Dental drill engines, whether or not combined kg 5 0
on a single base with other dental equipment
9018.49.00.00 -- Other u 5 0
9018.50.00.00 - Other ophthalmic instruments and appliances kg 5 0
438
Section XVIII
Chapter 90
90.19/221

90.19 Mechano-therapy appliances; massage
apparatus; psychological aptitude-testing
apparatus; ozone therapy, oxygen therapy,
aerosol therapy, artificial respiration or other
therapeutic respiration apparatus.
- Mechano-therapy appliances; massage
apparatus; psychological aptitude-testing
apparatus:
9019.10.10.00 -- “Jacuzzi” and similar hydromassage apparatus kg 5 15
9019.10.90.00 -- Other kg 5 0
9019.20.00.00 - Ozone therapy, oxygen therapy, aerosol therapy, kg 5 0
artificial respiration or other therapeutic
respiration apparatus
kg 5 0
90.20 9020.00.00.00 Other breathing appliances and gas masks,
excluding protective masks having neither
mechanical parts nor replaceable filters.
90.21 Orthopaedic appliances, including crutches,

surgical belts and trusses; splints and other
fracture appliances; artificial parts of the
body; hearing aids and other appliances which
are worn or carried, or implanted in the body,
to compensate for a defect or disability.
9021.10.00.00 - Orthopaedic or fracture appliances kg 0 0
- Artificial teeth and dental fittings :
9021.21.00.00 -- Artificial teeth kg 0 15
9021.29.00.00 -- Other kg 0 15
- Other artificial parts of the body :
9021.31.00.00 -- Artificial joints kg 0 0
9021.39.00.00 -- Other kg 0 0
9021.40.00.00 - Hearing aids, excluding parts and accessories u 0 0
9021.50.00.00 - Pacemakers for stimulating heart muscles, u 0 0
excluding parts and accessories
9021.90.00.00 - Other kg 0 15
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 :
9022.12.00.00 -- Computed tomography apparatus u 5 0
9022.13.00.00 -- Other, for dental uses u 5 0
9022.14.00.00 -- Other, for medical, surgical or veterinary uses u 5 0
439
Section XVIII
Chapter 90
90.222/26

9022.19.00.00 -- For other uses u 5 0
- 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 :
9022.21.00.00 -- For medical, surgical, dental or veterinary uses u 5 0
9022.29.00.00 -- For other uses u 5 0
9022.30.00.00 - X-ray tubes u 5 0
9022.90.00.00 - Other, including parts and accessories kg 5 0
kg 5 0
90.23 9023.00.00.00 Instruments, apparatus and models, designed
for demonstrational purposes (for example, in
education or exhibitions), unsuitable for other
uses.
90.24 Machines and appliances for testing the
hardness, strength, compressibility, elasticity
or other mechanical properties of materials
(for example, metals, wood, textiles, paper,
plastics).
9024.10.00.00 - Machines and appliances for testing metals u 5 0
9024.80.00.00 - Other machines and appliances u 5 0
90.25 Hydrometers and similar floating instruments,

thermometers, pyrometers, barometers,
hygrometers and psychrometers, recording or
not, and any combination of these instruments.
- Thermometers and pyrometers, not combined
with other instruments :
9025.11.00.00 -- Liquid-filled, for direct reading u 5 15
9025.19.00.00 -- Other u 5 15
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.
9026.10.00.00 - For measuring or checking the flow or level of u 0 15
liquids
9026.20.00.00 - For measuring or checking pressure u 5 15
9026.80.00.00 - Other instruments or apparatus u 5 15
440
Section XVIII
Chapter 90
90.27/301

90.27 Instruments and apparatus for physical or
chemical analysis (for example, polarimeters,
refractometers, spectrometers, gas or smoke
analysis apparatus); instruments and
apparatus for measuring or checking viscosity,
porosity, expansion, surface tension or the like;
instruments and apparatus for measuring or
checking quantities of heat, sound or light
(including exposure meters); microtomes.
9027.10.00.00 - Gas or smoke analysis apparatus u 5 15
9027.20.00.00 - Chromatographs and electrophoresis u 5 15
instruments
9027.30.00.00 - Spectrometers, spectrophotometers and u 5 15
spectrographs using optical radiations (UV,
visible, IR)
9027.50.00.00 - Other instruments and apparatus using optical u 5 15
radiations (UV, visible, IR)
9027.80.00.00 - Other instruments and apparatus u 5 15
9027.90.00.00 - Microtomes; parts and accessories kg 5 15
90.28 Gas, liquid or electricity supply or production

meters, including calibrating meters therefor.
9028.10.00.00 - Gas meters u 10 15
9028.20.00.00 - Liquid meters u 10 15
9028.30.00.00 - Electricity meters u 10 15
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.
9029.10.00.00 - Revolution counters, production counters, u 10 15
taximeters, mileometers, pedometers and the
like
9029.20.00.00 - Speed indicators and tachometers; stroboscopes u 0 15
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.
9030.10.00.00 - Instruments and apparatus for measuring or u 10 15
detecting ionising radiations
9030.20.00.00 - Oscilloscopes and oscillographs u 10 15
- Other instruments and apparatus, for measuring
or checking voltage, current, resistance or
power :
9030.31.00.00 -- Multimeters without a recording device u 10 15
441
Section XVIII
Chapter 90
90.302/33

9030.32.00.00 -- Multimeters with a recording device u 10 15
9030.33.00.00 -- Other, without a recording device u 10 15
9030.39.00.00 -- Other, with a recording device u 10 15
9030.40.00.00 - Other instruments and apparatus, specially u 10 15
designed for telecommunications (for example,
cross-talk meters, gain measuring instruments,
distortion factor meters, psophometers)
- Other instruments and apparatus :
9030.82.00.00 -- For measuring or checking semiconductor u 10 15
wafers or devices
9030.84.00.00 -- Other, with a recording device u 10 15
9030.89.00.00 -- Other u 10 15
90.31 Measuring or checking instruments,

appliances and machines, not specified or
included elsewhere in this Chapter; profile
projectors.
9031.10.00.00 - Machines for balancing mechanical parts u 10 15
9031.20.00.00 - Test benches u 5 15
- Other optical instruments and appliances :
9031.41.00.00 -- For inspecting semiconductor wafers or u 10 15
devices or for inspecting photomasks or
reticles used in manufacturing semiconductor
devices
9031.49.00.00 -- Other u 10 15
9031.80.00.00 - Other instruments, appliances and machines u 0 15
90.32 Automatic regulating or controlling

instruments and apparatus.
9032.10.00.00 - Thermostats u 10 15
9032.20.00.00 - Manostats u 10 15
- Other instruments and apparatus :
9032.81.00.00 -- Hydraulic or pneumatic u 10 15
9032.89.00.00 -- Other u 10 15
90.33 9033.00.00.00 Parts and accessories (not specified or kg 5 15

included elsewhere in this Chapter) for
machines, appliances, instruments or
apparatus of Chapter 90.
_________________
442
Section XVIII
Chapter 91
91.01/021
Chapter 91
Clocks and watches and parts thereof

Notes.
(a) Clock or watch glasses or weights (classified according to their constituent material);
(b) Watch chains (heading 71.13 or 71.17, as the case may be);
(c) Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39)
or of precious metal or metal clad with precious 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. Watches with case of base metal inlaid with precious metal fall in heading 91.02.
3.- For the purposes of this Chapter, the expression “watch movements” means devices regulated by a balance-wheel and hairspring,
quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical
display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or
diameter.
4.- Except as provided in Note 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.
_________________
91.01 Wrist-watches, pocket-watches and other
watches, including stop-watches, with case of
precious metal or of metal clad with precious
metal.
- Wrist-watches, electrically operated, whether or
not incorporating a stop-watch facility :
9101.11.00.00 -- With mechanical display only u 20 15
9101.19.00.00 -- Other u 20 15
- Other wrist-watches, whether or not incorporating
a stop-watch facility :
9101.21.00.00 -- With automatic winding u 20 15
9101.29.00.00 -- Other u 20 15
- Other :
9101.91.00.00 -- Electrically operated u 20 15
9101.99.00.00 -- Other u 20 15
91.02 Wrist-watches, pocket-watches and other
watches, including stop-watches, other than
- Wrist-watches, electrically operated, whether or
not incorporating a stop-watch facility :
9102.11.00.00 -- With mechanical display only u 20 15
9102.12.00.00 -- With opto-electronic display only u 20 15
9102.19.00.00 -- Other u 20 15
443
Section XVIII
Chapter 91
91.022/08

- Other wrist-watches, whether or not incorporating
a stop-watch facility :
9102.21.00.00 -- With automatic winding u 20 15
9102.29.00.00 -- Other u 20 15
- Other :
9102.99.00.00 -- Other u 20 15
91.03 Clocks with watch movements, excluding clocks

of heading 91.04.
9103.10.00.00 - Electrically operated u 20 15
9103.90.00.00 - Other u 20 15
91.04 9104.00.00.00 Instrument panel clocks and clocks of a similar u 20 15

type for vehicles, aircraft, spacecraft or vessels.
91.05 Other clocks.

- Alarm clocks :
9105.19.00.00 -- Other u 20 15
- Wall clocks :
9105.29.00.00 -- Other u 20 15
- Other :
9105.99.00.00 -- Other u 20 15
91.06 Time of day recording apparatus and apparatus

for measuring, recording or otherwise indicating
intervals of time, with clock or watch movement
or with synchronous motor (for example, time-
registers, time-recorders).
9106.10.00.00 - Time-registers; time-recorders u 20 15
9106.90.00.00 - Other u 20 15
91.07 9107.00.00.00 Time switches with clock or watch movement or u 20 15
with synchronous motor.
91.08 Watch movements, complete and assembled.

- Electrically operated :
9108.11.00.00 -- With mechanical display only or with a device u 20 15
to which a mechanical display can be
incorporated
9108.12.00.00 -- With opto-electronic display only u 20 15
9108.19.00.00 -- Other u 20 15
9108.20.00.00 - With automatic winding u 20 15
9108.90.00.00 - Other u 20 15
444
Section XVIII
Chapter 91
91.09/14

91.09 Clock movements, complete and assembled.
9109.10.00.00 - Electrically operated u 20 15
9109.90.00.00 - Other u 20 15
91.10 Complete watch or clock movements,

unassembled or partly assembled (movement
sets); incomplete watch or clock movements,
assembled; rough watch or clock movements.
- Of watches :
9110.11.00.00 -- Complete movements, unassembled or partly u 20 15
assembled (movement sets)
9110.12.00.00 -- Incomplete movements, assembled kg 20 15
9110.19.00.00 -- Rough movements kg 10 15
9110.90.00.00 - Other kg 20 15
91.11 Watch cases and parts thereof.

9111.10.00.00 - Cases of precious metal or of metal clad with u 20 15
precious metal
9111.20.00.00 - Cases of base metal, whether or not gold- or silver- u 20 15
plated
9111.80.00.00 - Other cases u 20 15
9111.90.00.00 - Parts kg 10 15
91.12 Clock cases and cases of a similar type for other

goods of this Chapter, and parts thereof.
9112.20.00.00 - Cases u 20 15
9112.90.00.00 - Parts kg 10 15
91.13 Watch straps, watch bands and watch bracelets,

and parts thereof.
9113.10.00.00 - Of precious metal or of metal clad with precious kg 20 15
metal
9113.20.00.00 - Of base metal, whether or not gold- or silver- kg 20 15
plated
9113.90.00.00 - Other kg 20 15
91.14 Other clock or watch parts.

9114.10.00.00 - Springs, including hair-springs kg 20 15
9114.30.00.00 - Dials kg 20 15
9114.40.00.00 - Plates and bridges kg 20 15
9114.90.00.00 - Other kg 20 15
_________________
445
Section XVIII
Chapter 92
92.01/06
Chapter 92
Musical instruments;
parts and accessories of such articles
Notes.
(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 monopods, bipods, tripods and similar articles (heading 96.20);
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.
_________________
92.01 Pianos, including automatic pianos;
harpsichords and other keyboard stringed
instruments.
9201.10.00.00 - Upright pianos u 10 15
9201.20.00.00 - Grand pianos u 10 15
9201.90.00.00 - Other u 10 15
92.02 Other string musical instruments (for example,

guitars, violins, harps).
9202.10.00.00 - Played with a bow u 10 15
9202.90.00.00 - Other u 10 15
[92.03]
[92.04]
92.05 Wind musical instruments (for example,

keyboard pipe organs, accordions, clarinets,
trumpets, bagpipes), other than fairground
organs and mechanical street organs.
9205.10.00.00 - Brass-wind instruments u 10 15
9205.90.00.00 - Other u 10 15
92.06 9206.00.00.00 Percussion musical instruments (for example, u 10 15

drums, xylophones, cymbals, castanets,
maracas).
446
Section XVIII
Chapter 92
92.07/09

92.07 Musical instruments, the sound of which is
produced, or must be amplified, electrically (for
example, organs, guitars, accordions).
9207.10.00.00 - Keyboard instruments, other than accordions u 10 15
9207.90.00.00 - Other u 10 15
92.08 Musical boxes, fairground organs, mechanical

street organs, mechanical singing birds, musical
saws and other musical instruments not falling
within any other heading of this Chapter; decoy
calls of all kinds; whistles, call horns and other
mouth-blown sound signalling instruments.
9208.10.00.00 - Musical boxes u 10 15
9208.90.00.00 - Other u 10 15
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.
9209.30.00.00 - Musical instrument strings kg 10 15
- Other :
9209.91.00.00 -- Parts and accessories for pianos kg 10 15
9209.92.00.00 -- Parts and accessories for the musical kg 10 15
instruments of heading 92.02
9209.94.00.00 -- Parts and accessories for the musical kg 10 15
instruments of heading 92.07
9209.99.00.00 -- Other kg 10 15
_________________
447
Section XIX
Chapter 93
93.01/021
Section XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
Chapter 93
Arms and ammunition; parts and accessories thereof
Notes.
(a) Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);
(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods 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.
_________________
93.01 Military weapons, other than revolvers, pistols
and the arms of heading 93.07.
9301.10.00.00 - Artillery weapons (for example, guns, howitzers u 20 15
and mortars)
9301.20.00.00 - Rocket launchers; flame-throwers; grenade u 20 15
launchers; torpedo tubes and similar projectors
- Other:
-- Riffles
9301.90.11.00 --- Fully automatic with smooth-bore barrels u 20 15
9301.90.12.00 --- Weapons with breeches u 20 15
9301.90.13.00 --- Semi-automatic u 20 15
9301.90.19.00 --- Other u 20 15
9301.90.20.00 -- Machine-guns u 20 15
-- Sub machine guns:
9301.90.31.00 --- Fully automatic pistols u 20 15
9301.90.39.00 --- Other u 20 15
9301.90.90.00 -- Other u 20 15
93.02 Revolvers and pistols, other than those of

heading 93.03 or 93.04.
9302.00.10.00 - Revolvers u 20 15
448
Section XIX
Chapter 93
93.022/051

- Pistols, single-barrel:
9302.00.21.00 -- Semi-automatic u 20 15
9302.00.29.00 -- Other u 20 15
9302.00.30.00 - Pistols, multiple barrel u 20 15
93.03 Other firearms and similar devices which

operate by the firing of an explosive charge (for
example, sporting shotguns and rifles, muzzle-
loading firearms, Very pistols and other devices
designed to project only signal flares, pistols and
revolvers for firing blank ammunition, captive-
bolt humane killers, line-throwing guns).
9303.10.00.00 - Muzzle-loading firearms u 20 15
- Other sporting, hunting or target-shooting
shotguns, including combination shotgun-rifles:
-- Shotguns, single barrel:
9303.20.11.00 --- Pump action u 20 15
9303.20.12.00 --- Semi-automatic u 20 15
9303.20.19.00 --- Other u 20 15
9303.20.20.00 -- Shotguns, multiple barrel, including combination u 20 15
guns
- Other sporting, hunting or target-shooting rifles:
9303.30.10.00 -- Single-shot u 20 15
9303.30.20.00 -- Semi-automatic u 20 15
9303.30.90.00 -- Other u 20 15
9303.90.00.00 - Other u 20 15
93.04 9304.00.00.00 Other arms (for example, spring, air or gas guns u 20 15
and pistols, truncheons), excluding those of
heading 93.07.
93.05 Parts and accessories of articles of
- Of revolvers or pistols:
9305.10.10.00 -- Firing mechanisms kg 10 15
9305.10.20.00 -- Frames and receivers kg 10 15
9305.10.30.00 -- Barrels kg 10 15
9305.10.40.00 -- Pistons, locking lugs and gas buffers kg 10 15
9305.10.50.00 -- Magazines and parts thereof kg 10 15
9305.10.60.00 -- Silencers (sound moderators) and parts thereof kg 10 15
9305.10.70.00 -- Butts, grips and plates kg 10 15
9305.10.80.00 -- Slides (for pistols) and cylinders (for revolvers) kg 10 15
9305.10.90.00 -- Other kg 10 15
- Of shotguns or rifles of heading 93.03:
9305.20.10.00 -- Firing mechanism kg 10 15
9305.20.20.00 -- Frames and receivers kg 10 15
449
Section XIX
Chapter 93
93.052/07

9305.20.30.00 -- Rifle barrels kg 10 15
9305.20.40.00 -- Pistons, locking lugs and gas buffers kg 10 15
9305.20.50.00 -- Magazines and parts thereof kg 10 15
9305.20.60.00 -- Silencers (sound moderators) and parts thereof kg 10 15
9305.20.70.00 -- Flash eliminators and parts thereof kg 10 15
9305.20.80.00 -- Breeches, bolts (gunlocks) and bolt carriers kg 10 15
9305.20.90.00 -- Other kg 10 15
- Other :
-- Of military weapons of heading 93.01:
--- Of machine guns, sub-machine guns, shotguns
or rifles:
9305.91.11.00 ---- Firing mechanism kg 10 15
9305.91.12.00 ---- Frames and receivers kg 10 15
9305.91.13.00 ---- Barrels kg 10 15
9305.91.14.00 ---- Pistons, locking lugs and gas buffers kg 10 15
9305.91.15.00 ---- Magazines and parts thereof kg 10 15
9305.91.16.00 ---- Silencers (sound moderators) and parts kg 10 15
thereof
9305.91.17.00 ---- Flash eliminators and parts thereof kg 10 15
9305.91.18.00 ---- Breeches, bolts (gunlocks) and bolt carriers kg 10 15
9305.91.19.00 ---- Other kg 10 15
9305.91.90.00 --- Other kg 10 15
9305.99.00.00 -- Other kg 10 15
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 :
9306.21.00.00 -- Cartridges kg 20 15
-- Other:
9306.29.10.00 --- Parts of cartridges kg 10 15
9306.29.90.00 --- Other kg 20 15
- Other cartridges and parts thereof:
9306.30.10.00 -- Cartridges kg 20 15
9306.30.90.00 -- Other kg 10 15
9306.90.00.00 - Other kg 20 15
93.07 9307.00.00.00 Swords, cutlasses, bayonets, lances and similar kg 20 15

arms and parts thereof and scabbards and
sheaths therefor.
_________________
450
Section XX
Chapter 94
Notes
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 or 85.21 (heading
85.22) or of headings 85.25 to 85.28 (heading 85.29);
(h) Articles of heading 87.14;
(ij) Dentists' chairs incorporating dental appliances of heading 90.18 or dentists' spittoons (heading 90.18);
(k) Articles of Chapter 91 (for example, clocks and clock cases);
(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); or
(m) Monopods, bipods, tripods and similar articles (heading 96.20)
2.-The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are
designed for placing on the floor or ground.
The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed
to the wall or to stand one on the other :
(a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the
wall) and unit furniture;
(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.
_________________
451
Section XX
Chapter 94
94.01/031

94.01 Seats (other than those of heading 94.02),
whether or not convertible into beds, and parts
thereof.
9401.10.00.00 - Seats of a kind used for aircraft u 20 15
9401.20.00.00 - Seats of a kind used for motor vehicles u 0 15
9401.30.00.00 - Swivel seats with variable height adjustment u 20 15
9401.40.00.00 - Seats other than garden seats or camping u 20 15
equipment, convertible into beds
- Seats of cane, osier, bamboo or similar
materials :
9401.52.00.00 -- Of bamboo u 20 15
9401.53.00.00 -- Of rattan u 20 15
9401.59.00.00 -- Other u 20 15
- Other seats, with wooden frames :
9401.61.00.00 -- Upholstered u 20 15
9401.69.00.00 -- Other u 20 15
- Other seats, with metal frames :
9401.71.00.00 -- Upholstered u 20 15
9401.79.00.00 -- Other u 20 15
9401.80.00.00 - Other seats u 20 15
- Parts:
9401.90.10.00 -- Upholstered kg 10 15
9401.90.90.00 -- Other kg 10 15
94.02 Medical, surgical, dental or veterinary

furniture (for example, operating tables,
examination tables, hospital beds with
mechanical fittings, dentists' chairs); barbers'
chairs and similar chairs, having rotating as
well as both reclining and elevating
movements; parts of the foregoing articles.
- Dentists', barbers' or similar chairs and parts
thereof:
9402.10.10.00 -- Dentists’ chairs and parts thereof kg 5 0
9402.10.90.00 -- Other kg 20 15
9402.90.00.00 - Other kg 5 0
94.03 Other furniture and parts thereof.

9403.10.00.00 - Metal furniture of a kind used in offices kg 20 15
9403.20.00.00 - Other metal furniture kg 20 15
9403.30.00.00 - Wooden furniture of a kind used in offices u 20 15
9403.40.00.00 - Wooden furniture of a kind used in the kitchen u 20 15
9403.50.00.00 - Wooden furniture of a kind used in the bedroom u 20 15
9403.60.00.00 - Other wooden furniture u 20 15
452
Section XX
Chapter 94
94.032/051

- Furniture of plastics:
9403.70.10.00 -- Baby walker kg 20 15
9403.70.90.00 -- Other kg 20 15
- Furniture of other materials, including cane,
osier, bamboo or similar materials :
9403.82.00.00 -- Of bamboo kg 20 15
9403.83.00.00 -- Of rattan kg 20 15
9403.89.00.00 -- Other kg 20 15
9403.90.00.00 - Parts kg 10 15
94.04 Mattress supports; articles of bedding and
similar furnishing (for example, mattresses,
quilts, eiderdowns, cushions, pouffes and
pillows) fitted with springs or stuffed or
internally fitted with any material or of
cellular rubber or plastics, whether or not
covered.
9404.10.00.00 - Mattress supports kg 20 15
- Mattresses :
9404.21.00.00 -- Of cellular rubber or plastics, whether or not u 20 15
covered
9404.29.00.00 -- Of other materials u 20 15
9404.30.00.00 - Sleeping bags u 20 15

9404.90.00.00 - Other kg 20 15
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
9405.10.00.00 - Chandeliers and other electric ceiling or wall kg 20 15
lighting fittings, excluding those of a kind used
for lighting public open spaces or thoroughfares
9405.20.00.00 - Electric table, desk, bedside or floor-standing kg 20 15
lamps
9405.30.00.00 - Lighting sets of a kind used for Christmas trees kg 20 15
9405.40.00.00 - Other electric lamps and lighting fittings kg 20 15
- Non-electrical lamps and lighting fittings:
9405.50.10.00 -- Hurricane lanterns kg 20 15
9405.50.20.00 -- Kerosene pressure lanterns kg 20 15
453
Section XX
Chapter 94
94.052/06

9405.50.90.00 -- Other kg 20 15
9405.60.00.00 - Illuminated signs, illuminated name-plates and kg 20 15
the like
- Parts :
9405.91.00.00 -- Of glass kg 10 15
9405.92.00.00 -- Of plastics kg 10 15
9405.99.00.00 -- Other kg 10 15
94.06 Prefabricated buildings.

9406.10.00.00 - Of wood kg 20 15
9406.90.00.00 - Other kg 20 15
_________________
454
Section XX
Chapter 95
Notes
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) Fancy dress of textiles, of Chapter 61 or 62; sports clothing and special articles of apparel of textiles, of Chapter 61 or 62,
whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (for
example, fencing clothing or soccer goalkeeper jerseys);
(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), discs, tapes, solid-state non-volatile storage devices,
"smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded (heading 85.23),
radio remote control apparatus (heading 85.26) or cordless infrared remote control devices (heading 85.43);
(n) Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;
(o) Children's bicycles (heading 87.12);
(p) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of
wood);
(q) Spectacles, goggles or the like, for sports or outdoor games (heading 90.04);
(r) Decoy calls or whistles (heading 92.08);
(s) Arms or other articles of Chapter 93;
(t) Electric garlands of all kinds (heading 94.05);
(u) Monopods, bipods, tripods and similar articles (96.20)
(v) Racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent
material); or
(w) 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).
455
Section XX
Chapter 95
95.01/061
Subheading Note.
1.- Subheading 9504.50 covers :
(a) Video game consoles from which the image is reproduced on a television receiver, a monitor or other external screen or
surface; or
(b) Video game machines having a self-contained video screen, whether or not portable.
This subheading does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any
other means of payment (subheading 9504.30).
_________________
[95.01]
[95.02]
95.03 9503.00.00.00 Tricycles, scooters, pedal cars and similar kg 20 15

wheeled toys; dolls' carriages; dolls; other
toys; reduced-size ("scale") models and
similar recreational models, working or not;
puzzles of all kinds.
95.04 Video game consoles and machines, articles

for funfair, table or parlour games, including
pintables, billiards, special tables for casino
games and automatic bowling alley equipment.
9504.20.00.00 - Articles and accessories for billiards of all kg 20 15
kinds
9504.30.00.00 - Other games, operated by coins, banknotes, u 20 15
bank cards, tokens or by any other means of
payment, other than automatic bowling alley
equipment
9504.40.00.00 - Playing cards pack 20 15
9504.50.00.00 - Video game consoles and machines, other than kg 20 15
those of subheading 9504.30
9504.90.00.00 - Other u 20 15
95.05 Festive, carnival or other entertainment

articles, including conjuring tricks and novelty
jokes.
9505.10.00.00 - Articles for Christmas festivities kg 20 15
9505.90.00.00 - Other kg 20 15
95.06 Articles and equipment for general physical

exercise, gymnastics, athletics, other sports
(including table-tennis) or outdoor games, not
specified or included elsewhere in this
Chapter; swimming pools and paddling pools.
- Snow-skis and other snow-ski equipment :
9506.11.00.00 -- Skis 2u 20 15
9506.12.00.00 -- Ski-fastenings (ski-bindings) kg 20 15
9506.19.00.00 -- Other kg 20 15
- Water-skis, surf-boards, sailboards and other
water-sport equipment :
456
Section XX
Chapter 95
95.062/08

9506.21.00.00 -- Sailboards u 20 15
9506.29.00.00 -- Other u 20 15
- Golf clubs and other golf equipment :
9506.31.00.00 -- Clubs, complete u 20 15
9506.32.00.00 -- Balls u 20 15
9506.39.00.00 -- Other kg 20 15
9506.40.00.00 - Articles and equipment for table-tennis kg 20 15
- Tennis, badminton or similar rackets, whether or
not strung :
9506.51.00.00 -- Lawn-tennis rackets, whether or not strung u 20 15
9506.59.00.00 -- Other u 20 15
- Balls, other than golf balls and table-tennis
balls :
9506.61.00.00 -- Lawn-tennis balls u 20 15
9506.62.00.00 -- Inflatable u 20 15
9506.69.00.00 -- Other u 20 15
9506.70.00.00 - Ice skates and roller skates, including skating 2u 20 15
boots with skates attached
- Other :
9506.91.00.00 -- Articles and equipment for general physical kg 20 15
exercise, gymnastics or athletics
9506.99.00.00 -- Other u 20 15
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.
9507.10.00.00 - Fishing rods u 5 0
9507.20.00.00 - Fish-hooks, whether or not snelled kg 5 0
9507.30.00.00 - Fishing reels u 5 0
9507.90.00.00 - Other u 5 15
95.08 Roundabouts, swings, shooting galleries and

other fairground amusements; travelling
circuses and travelling menageries; travelling
theatres.
9508.10.00.00 - Travelling circuses and travelling menageries kg 20 15
9508.90.00.00 - Other kg 20 15
_________________
457
Section XX
Chapter 96
Notes
Chapter 96
Miscellaneous manufactured articles
Notes.
(a) Pencils for cosmetic or toilet uses (Chapter 33);
(b) Articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);
(c) Imitation jewellery (heading 71.17);
(d) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or 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.
_________________
458
Section XX
Chapter 96
96.01/03

96.01 Worked ivory, bone, tortoise-shell, horn,
antlers, coral, mother-of-pearl and other
animal carving material, and articles of these
materials (including articles obtained by
moulding).
9601.10.00.00 - Worked ivory and articles of ivory kg 20 15
9601.90.00.00 - Other kg 20 15
96.02 9602.00.00.00 Worked vegetable or mineral carving material kg 20 15

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.
96.03 Brooms, brushes (including brushes

constituting parts of machines, appliances or
vehicles), hand-operated mechanical floor
sweepers, not motorised, mops and feather
dusters; prepared knots and tufts for broom or
brush making; paint pads and rollers;
squeegees (other than roller squeegees).
9603.10.00.00 - Brooms and brushes, consisting of twigs or other u 20 15
vegetable materials bound together, with or
without handles
- Tooth brushes, shaving brushes, hair brushes, nail
brushes, eyelash brushes and other toilet brushes
for use on the person, including such brushes
constituting parts of appliances :
9603.21.00.00 -- Tooth brushes, including dental-plate brushes u 20 15
9603.29.00.00 -- Other u 20 15
- Artists' brushes, writing brushes and similar
brushes for the application of cosmetics:
9603.30.10.00 -- Artists’ brushes and writing brushes u 20 15
9603.30.90.00 -- Other u 20 15
9603.40.00.00 - Paint, distemper, varnish or similar brushes (other u 20 15
than brushes of subheading 9603.30); paint pads
and rollers
9603.50.00.00 - Other brushes constituting parts of machines, u 20 15
appliances or vehicles
9603.90.00.00 - Other u 20 15
459
Section XX
Chapter 96
96.04/08

96.04 9604.00.00.00 Hand sieves and hand riddles. u 20 15
96.05 9605.00.00.00 Travel sets for personal toilet, sewing or shoe or u 20 15

clothes cleaning.
96.06 Buttons, press-fasteners, snap-fasteners and

press-studs, button moulds and other parts of
these articles; button blanks.
9606.10.00.00 - Press-fasteners, snap-fasteners and press-studs kg 20 15
and parts therefor
- Buttons :
9606.21.00.00 -- Of plastics, not covered with textile material kg 20 15
9606.22.00.00 -- Of base metal, not covered with textile material kg 20 15
9606.29.00.00 -- Other kg 20 15
9606.30.00.00 - Button moulds and other parts of buttons; button kg 20 15
blanks
96.07 Slide fasteners and parts thereof.

- Slide fasteners :
9607.11.00.00 -- Fitted with chain scoops of base metal kg 20 15
9607.19.00.00 -- Other kg 20 15
9607.20.00.00 - Parts kg 10 15
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.
9608.10.00.00 - Ball point pens u 20 15
9608.20.00.00 - Felt tipped and other porous-tipped pens and u 20 15
markers
9608.30.00.00 - Fountain pens, stylograph pens and other pens u 20 15
9608.40.00.00 - Propelling or sliding pencils u 20 15
9608.50.00.00 - Sets of articles from two or more of the foregoing u 20 15
subheadings
9608.60.00.00 - Refills for ball point pens, comprising the ball u 20 15
point and ink-reservoir
- Other :
9608.91.00.00 -- Pen nibs and nib points u 10 15
-- Other:
9608.99.10.00 --- Ball points kg 5 15
9608.99.90.00 --- Other kg 20 15
460
Section XX
Chapter 96
96.09/15

96.09 Pencils (other than pencils of heading 96.08),
crayons, pencil leads, pastels, drawing
charcoals, writing or drawing chalks and
tailors' chalks.
9609.10.00.00 - Pencils and crayons, with leads encased in a rigid kg 20 15
sheath
9609.20.00.00 - Pencil leads, black or coloured kg 20 15
9609.90.00.00 - Other kg 20 15
96.10 9610.00.00.00 Slates and boards, with writing or drawing kg 20 15

surfaces, whether or not framed.
96.11 9611.00.00.00 Date, sealing or numbering stamps, and the kg 20 15

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.
96.12 Typewriter or similar ribbons, inked or

otherwise prepared for giving impressions,
whether or not on spools or in cartridges; ink-
pads, whether or not inked, with or without
boxes.
9612.10.00.00 - Ribbons u 20 15
9612.20.00.00 - Ink-pads u 20 15
96.13 Cigarette lighters and other lighters, whether or

not mechanical or electrical, and parts thereof
other than flints and wicks.
9613.10.00.00 - Pocket lighters, gas fuelled, non-refillable u 20 15
9613.20.00.00 - Pocket lighters, gas fuelled, refillable u 20 15
9613.80.00.00 - Other lighters u 20 15
9613.90.00.00 - Parts kg 20 15
96.14 9614.00.00.00 Smoking pipes (including pipe bowls) and cigar kg 20 15

or cigarette holders, and parts thereof.
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 :
9615.11.00.00 -- Of hard rubber or plastics kg 20 15
9615.19.00.00 -- Other kg 20 15
9615.90.00.00 - Other kg 20 15
461
Section XX
Chapter 96
96.16/20

96.16 Scent sprays and similar toilet sprays, and
mounts and heads therefor; powder-puffs and
pads for the application of cosmetics or toilet
preparations.
9616.10.00.00 - Scent sprays and similar toilet sprays, and mounts kg 20 15
and heads therefor
9616.20.00.00 - Powder-puffs and pads for the application of kg 20 15
cosmetics or toilet preparations
96.17 9617.00.00.00 Vacuum flasks and other vacuum vessels, kg 20 15

complete with cases; parts thereof other than
glass inners.
96.18 9618.00.00.00 Tailors' dummies and other lay figures; kg 20 15

automata and other animated displays used for
shop window dressing.
96.19 Sanitary towels (pads) and tampons, napkins

and napkin liners for babies and similar
articles, of any material.
9619.00.10.00 - Sanitary towels (pads) and tampons including kg 20 15
including similar articles
- Napkins and napkin liners for babies and
similar articles:
9619.00.21.00 -- Napkin and napkin liners for babies kg 20 15
9619.00.22.00 -- Incontinence pad for adult use kg 20 15
9619.00.29.00 -- Other kg 20 15
96.20 9620.00.00.00 Monopods, bipods, tripods and similar kg 20 15

articles
_________________
462
Section XXI
Chapter 97
97.01/06
Section XXI
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
Chapter 97
Works of art, collectors' pieces and antiques
Notes.
(a) Unused postage or revenue stamps, postal stationery (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.
_________________
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.
9701.10.00.00 - Paintings, drawings and pastels u 20 15
9701.90.00.00 - Other kg 20 15
97.02 9702.00.00.00 Original engravings, prints and lithographs. u 20 15
97.03 9703.00.00.00 Original sculptures and statuary, in any u 20 15

material.
97.04 9704.00.00.00 Postage or revenue stamps, stamp-postmarks, kg 20 15

first-day covers, postal stationery (stamped
paper), and the like, used or unused, other than
97.05 9705.00.00.00 Collections and collectors' pieces of zoological, kg 20 15

botanical, mineralogical, anatomical,
historical, archaeological, palaeontological,
ethnographic or numismatic interest.
97.06 9706.00.00.00 Antiques of an age exceeding one hundred kg 20 15

years.
_________________
463
Chapter 98
98.01/03
PART A
CHAPTER 98
Concessionary duty rates on materials and articles for manufacture

Notes.
1. - This Chapter is for special use in the administration of tax exemptions and concessionary duty rates.
2. - The Chapter covers exemptions, concessions, benefits and incentives granted to manufacturers registered or licensed by the
Commissioner-General.
3. - The Chapter is set out in one (1) part – Goods specified and the corresponding concessionary rates of duty assigned.
______________
Goods admissible at concessionary duty rates when imported by manufacturers approved by the Commissioner-General
(1) (2) (3) (4)

HEADING TARIFF NO. COMMODITY DESCRIPTION RATE OF
DUTY
98.01 Agricultural equipment and products
9801.10.00.00 Raw materials of base metal for the manufacture of agricultural implements 0%
and machinery
9801.20.00.00 Raw materials for the manufacture of machetes 0%
9801.30.00.00 Raw material for the manufacture of fishing nets and fishing ropes 0%
9801.40.00.00 Steel wire for the manufacture of hexagonal wire netting 5%
9801.50.00.00 Raw materials for the manufacture of disinfectants, fungicides, weed killers, 0%
rodenticides, anti-sprouting products, plant growth regulators
98.02 Evaporated milk
9802.00.00.00 Raw material, for the manufacture of evaporated milk including tin plates for 5%
the manufacture of cans for packaging
98.03 Pharmaceutical products

9803.10.00.00 Raw materials including packaging materials for the manufacture of 0%
pharmaceutical products
9803.20.00.00 Raw materials for the manufacture of containers for pharmaceutical 0%

products
464
Chapter 98
98.04/12
(1) (2) (3) (4)

HEADING TARIFF NO. COMMODITY DESCRIPTION RATE OF
DUTY
98.04 Anti-mosquito products

9804.10.00.00 Raw materials for the manufacture of mosquito coil 0%
9804.20.00.00 Polyethylene materials for the manufacture of mosquito nets 0%

98.05 Pipes and tubes of plastic materials
9805.10.00.00 Raw materials for the manufacture of pipes and tubes of plastics 5%
9805.20.00.00 Plastic granules imported by COCOBOD 0%

98.06 Timber and other natural products
9806.10.00.00 Materials for manufacture, processing of or prospecting for timber and other 5%
natural products
98.07 Textile inputs
9807.10.00.00 Dye stuff, chemicals, grey baft and other inputs for the production of textiles 0%
9807.20.00.00 Textile materials other than grey baft for the production of textiles 5%
98.08 Corrugated roofing sheets

9808.00.00.00 Raw materials for the manufacture of corrugated roofing sheets 5%
98.09 Iron rods
9809.00.00.00 Billets, waste and scrap of iron for the manufacture of iron rods 5%
98.10 Building materials
9810.00.00.00 Materials not elsewhere specified in this Chapter for the manufacture of 5%
building materials excluding packaging materials and asbestos, approved
by the Commissioner-General
98.11 Bicycles and other cycles (including delivery tricycles) not
motorised
9811.00.00.00 Materials for the manufacture or assembly of bicycles and other cycles 0%
98.12 Miscellaneous raw materials

9812.00.00.00 Materials not elsewhere specified in this Chapter, including packaging 5%
materials not locally available (confirmed by Association of Ghana Industry)
and approved by the Commissioner-General
465
SECOND SCHEDULE
ECOWAS PREFERENTIAL RATES
PART A – UNPROCESSED PRODUCTS TOTALLY EXEMPTED

FROM IMPORT DUTY
Chapter Heading Commodity Description Duty Rate
(1) (2) (3) (4)
1 01.01 – 01.06 Live animals Exempt
2 02.01 – 02.10 Meat and edible meat offal Exempt
3 03.01 – 03.07 Fish and crustaceans, molluscs and other aquatic Exempt
invertebrates
4 04.01 Milk and cream, not concentrated nor containing added Exempt
sugar or other sweetening matter
04.07 Birds’ eggs, in shell, fresh, preserved or cooked Exempt
04.09 Natural honey Exempt
5 05.01 – 05.11 Products of animal origin, not elsewhere specified or Exempt

included
6 06.01 – 06.04 Live trees and other plants; bulbs, roots and the like; cut Exempt
flowers and ornamental foliage.
7 07.01 – 07.14 Edible vegetables and certain roots and tubers Exempt
8 08.01 – 08.14 Edible fruits and nuts; peel of citrus fruit or melons Exempt
9 09.01 Coffee, whether or not roasted or decaffeinated; coffee husks Exempt

and skins; coffee substitutes containing coffee in any
proportion
09.02 Green tea Exempt
09.04 Unground pepper and Pimenta Exempt
10 10.01 – 10.08 Cereals Exempt
11 11.06 Cassava flour Exempt
12 12.07 Other oil seeds and oleaginous fruits, whether or not broken Exempt
12.09 Seeds, fruits and spores, of a kind used for sowing Exempt
12.11 Plants and parts of plants (including seeds and fruits), of a Exempt
kind used primarily in perfumery, in pharmacy or for
insecticidal, fungicidal or similar purposes, fresh or dried,
whether or not cut, crushed or powdered
12.12 Néré seeds Exempt
13 13.01 – 13.02 Lac; gums, resins and other vegetable saps and extracts Exempt
15 15.21 Vegetable waxes (other than triglycerides), beeswax, other Exempt

insect waxes and spermaceti, whether or not refined or
coloured
18 18.01 Cocoa beans, whole or broken, raw or roasted Exempt
466
Second Schedule
PART A
Chapter 19/46
(1) (2) (3) (4)
19 19.01 Gari Exempt

22 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
24 24.01 Unmanufactured tobacco; tobacco refuse Exempt
25 25.01 Salt (including table salt and denatured salt) and pure sodium Exempt
chloride, whether or not in aqueous solution or containing
added anti-caking or free-flowing agents; sea water
25.03 Sulphur of all kinds, other than sublime sulphur, precipitated Exempt
sulphur and colloidal sulphur
25.10 Natural calcium phosphate, natural aluminium calcium Exempt

phosphates and phosphatic chalk
25.16 Granite, porphyry, basalt, sandstone and other monumental or Exempt

building stone, whether or not roughly trimmed or merely cut,
by sawing or otherwise, into blocks or slabs of a rectangular
(including square) shape
25.20 Gypsum; anhydrite; plasters (consisting of calcined gypsum or Exempt

calcium sulphate) whether or not coloured, with or without
small quantities of accelerators or retarders
25.30 Mineral substances not elsewhere specified or included Exempt
26 26.01 Iron ores and concentrates, including roasted iron pyrites Exempt
27 27.09 Petroleum oils and oils obtained from bituminous minerals, Exempt
crude`
27.14 Bitumen and asphalt , natural; bituminous or oil shale and tar Exempt
sands; asphaltites and asphaltic rocks
31 31.01 Animal or vegetable fertilizers, whether or not mixed together Exempt

or chemically treated; fertilizers produced by the mixing or
chemical treatment of animal or vegetable products
40 40.01 Natural rubber latex, whether or not pre-vulcanised Exempt
41 41.01 Raw hides and skins of bovine (including buffalo) or equine Exempt
animals (fresh, or salted, dried, limed, pickled or otherwise
preserved, but not tanned, parchment-dressed or further
prepared), whether or not dehaired or split
44 44.03 Wood in the rough, whether or not stripped of bark or Exempt

sapwood, or roughly squared
44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether Exempt

or not planed, sanded or end-jointed, of a thickness exceeding
6 mm
46 46.01 - 46.02 Manufactures of straw, of esparto or of other plaiting Exempt

materials; basketware and wickerwork
467
Second Schedule
PART A
Chapter 51/53
(1) (2) (3) (4)
51 51.01 Wool, not carded or combed Exempt
51.02 Fine or coarse animal hair, not carded or combed Exempt
52 52.01 - 52.12 Cotton Exempt
53 53.01 - 53.11 Other vegetable textile fibres; paper yarn and woven fabrics Exempt
of paper yarn
468
Second Schedule
PART B
Chapter 41/63
PART B – TRADITIONAL HANDICRAFT PRODUCTS APPROVED FOR EXEMPTION FROM IMPORT DUTY
(1) (2) (3) (4)
41 41.02 Raw skins of sheep or lambs (fresh or salted, dried, limed, Exempt
pickled or otherwise preserved, but not tanned, patchment-
dressed or further prepared), whether or not dehaired or split
41.05 Tanned or crust skins of sheep or lambs, without wool on, Exempt
whether or not split, but not further prepared
41.06 Tanned or crust hides and skins of other animals, without wool Exempt
or hair on, whether or not split, but not further prepared
41.07 Leather further prepared after tanning or crusting, including Exempt

patchment-dressed leather, of bovine (including buffalo or
equine animals, without hair on, whether or not split, other than
leather of heading 41.14
42 42.01- 42.06 Articles of leather; saddlery and harness; travel goods, Exempt
handbags and similar containers; articles of animal gut (other
than silk-worm gut)
43 43.03 Articles of apparel, clothing accessories and other articles of Exempt

furskin
44 44.19 Tableware and kitchenware, of wood Exempt
44.20 Wood marquetry and inlaid wood; caskets and cases for Exempt
jewellery or cutlery, and similar articles, of wood; statuettes
and other ornaments, of wood; wooden articles of furniture not
falling in Chapter 94.
46 46.01 - 46.02 Manufactures of straw, of esparto or of other plaiting materials; Exempt

basketware and wickerwork
52 52.09 Woven fabrics of cotton containing 85% or more by weight of Exempt

cotton, weighing more than 200 g/m2
57 57.01 Carpets and other textile floor coverings, knotted, whether or Exempt
not made up
63 63.01 Blankets and travelling rugs Exempt
63.02 Bed linen, table linen, toilet linen and kitchen linen Exempt
63.05 Sacks and bags, of a kind used for the packing of goods Exempt
63.06 Tarpaulins, awnings and sunblinds; tents; sails for boats, Exempt
sailboards or landcraft; camping goods
469
Second Schedule
PART B
Chapter 64/92
(1) (2) (3) (4)
64 64.03 Footwear with outer soles of rubber, plastics, leather or Exempt

composition leather and uppers of leather
65 65.06 Other headgear, whether or not lined or trimmed Exempt
66 66.02 Walking-sticks, seat-sticks, whips, riding-crops and the like Exempt
67 67.01 Skins and other parts of birds with their feathers or down, Exempt
feathers, parts of feathers, down and articles thereof (other
than goods of heading 05.05 and worked quills and scapes)
69 69.12 Ceramic tableware, kitchenware, other household articles Exempt

and toilet articles, other than of porcelain or china
69.13 Statuettes and other ornamental ceramic articles Exempt
74 74.19 Other articles of copper Exempt
82 82.01 Hand tools, the following : spades, shovels, mattocks, picks, Exempt
hoes, forks and rakes; axes, bill hooks and similar hewing
tools; secateurs and pruners of any kind; scythes, sickles, hay
knives, hedge shears, timber wedges and other tools of a
kind used in agriculture, horticulture or forestry.
82.11 Knives with cutting blades, serrated or not (including Exempt

pruning knives), other than knives of heading 82.08, and
blades therefore
83 83.06 Bells, gongs and the like, non-electric, of base metal; Exempt
statuettes and other ornaments, of base metal; photograph,
picture or similar frames, of base metal; mirrors of base
metal
92 92.02 Other string musical instruments (for example, guitars, Exempt

violins, harps)
92.06 Percussion musical instruments (for example, drums, Exempt

xylophones, cymbals, castanets, maracas)
92.08 Musical boxes, fairground organs, mechanical street organs, Exempt

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
470
Second Schedule
PART B
Chapter 93/97
(1) (2) (3) (4)
93 93.07 Swords, cutlasses, bayonets, lances and similar arms and Exempt
parts thereof and scabbards and sheaths therefor
95 95.06 Articles and equipment for general physical exercise, Exempt

gymnastics, athletics, other sports (including table-tennis) or
outdoor games, not specified or included elsewhere in this
Chapter; swimming pools and paddling pools
96 96.01 Worked ivory, bone, tortoise-shell, horn, antlers, coral, Exempt

mother-of-pearl and other animal carving material, and
articles of these materials (including articles obtained by
moulding)
96.02 Worked vegetable or mineral carving material and articles of Exempt

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
96.03 Brooms, brushes (including brushes constituting parts of Exempt

machines, appliances or vehicles), hand-operated mechanical
floor sweepers, not motorized, mops and feather dusters;
prepared knots and tufts for broom or brush making; paint
pads and rollers; squeegees (other than roller squeegees)
96.04 Hand sieves and hand riddles Exempt
96.14 Smoking pipes (including pipe bowls) and cigar or cigarette Exempt
holders, and parts thereof
96.15 Combs, hair-slides and the like; hairpins, curling pins, Exempt
curling grips, hair-curlers and the like, other than those of
heading 85.16, and parts thereof
97 97.02 Original engravings, prints and lithographs Exempt
97.06 Antiques of an age exceeding one hundred years Exempt
471
Third Schedule
PART A
3AF.1/5
THIRD SCHEDULE
IMPORT EXEMPTIONS
PART A. – EXEMPTIONS FOR GOVERNMENT, PRIVILEGED PERSONS,

ORGANISATIONS AND INSTITUTIONS
Tariff No. Import VAT

Privileged persons, Organisations and Institutions Duty
(1) (2) (3) (4)
3AF.1 The President of the Republic of Ghana: Exempt Exempt

All goods imported or purchased in Ghana by or for the use of the President of the Republic of
Ghana.
3AF.2 Diplomatic Missions: Exempt Exempt

(a) All goods imported by or for the official use of any United Nations body/agency,
Diplomatic Mission or Consulate;
(b) On first arrival in Ghana the household or personal effects of any employee of the United
Nations, Commonwealth or Foreign Embassy, Mission or Consulate, if such employee is
not engaged in any other business or profession in Ghana;
(c) All goods imported by or for the use of a permanent member of the United Nations, of the
Diplomatic Service of any Commonwealth or Foreign country provided such member is
exempted from the payment of Custom duties by the Ministry of Foreign Affairs.
Provided that in regard to (a), (b) and (c) above, a similar privilege is accorded by such
Commonwealth or foreign country to the Ghana representative therein.
3AF.3 Technical Assistance Scheme: Exempt Exempt

All goods imported by or on behalf of personnel engaged by an International Agency or under
any Technical Assistance Scheme where the terms of agreement made with the Government of
Ghana include the exemption from Customs duty.
3AF.4 British Council: Exempt Exempt

All goods imported by the British Council which the Commissioner-General is satisfied are or
will be a charge against the funds of the Council and not for resale or for personal use of the
members of the Council.
* 3AF.5 Persons with disability as in Disability Act, 2006 (Act 715): Exempt Exempt
(a) Books, publications and documents of all kinds specialized for the use of persons
with disability.
(b) Other articles specially designed for the education, scientific or cultural advancement
of persons with disability, imported by institutions or organizations approved by the
Minister responsible for Social Welfare.
(c) Specially designed articles imported by persons with disability for their educational,
scientific or cultural advancement.
(d) Vehicles specially designed, adapted and modified for use by persons with disability
upon recommendation by the Minister of Social Welfare and approved by the
Minister of Finance.
* Person with disability means an individual with a physical, mental or sensory impairment including a visual, hearing or speech functional disability which gives
rise to physical, cultural or social barriers that substantially limits one or more of the major life activities of that individual.
472
Third Schedule
PART A
3AF.6/10
Tariff No. Privileged persons, Organisations or Institutions Import VAT

Duty
(1) (2) (3) (4)
[3AF.6]
[3AF.7]
3AF.8 Volta Aluminium Company Limited: Exempt Exempt

(a) Materials, machinery and equipment including accessories and parts imported by
the Volta Aluminium Company Limited for construction of the smelter to be erected
at Tema by such company and thereafter for the maintenance of the smelter.
(b) Alumina and other materials, machinery and equipment, including accessories and
spare parts imported by such company after construction of the smelter referred to
in (a) above for the operation by the company.
(c) Materials, machinery and equipment, including accessories and parts imported by
such company for the use of any mines operated by the company.
3AF.9 Volta River Authority: Exempt Exempt

Machinery and plant for power stations, transmission lines imported for the official use of the
Volta River Authority.
3AF.10 Bui Power Authority:

Exempt Exempt
Machinery and plant for power stations, transmission lines imported for the official use of the
Bui Power Authority. [Customs (Amendment) Act, 2016 (Act 923)]
473
Third Schedule
PART B
3BF.51/531
PART B. – GENERAL EXEMPTIONS
Tariff No. Commodity Description Import VAT

Duty
(1) (2) (3) (4)
3BF.51 Advertising Matter: Exempt 15%

(a) Trade samples that will be re-exported; Stickers and posters.
(b) Framed posters and reproductions of paintings, drawings, engravings and

etchings (but excluding menu cards and stationery) having an advertisement
indelibly printed, engraved or lithographed thereon and imported solely for the
purpose of advertising.
3BF.52 Aircraft parts and accessories: Exempt 15%

Aircraft parts, components and accessories imported for use by an approved airline
operator for commercial purpose and provided that the same are imported solely for direct
use in the operation of the aircraft, the following items and parts and components thereof :
(1) (a) Air-conditioning plant;

(b) Catering equipment;
(c) Engine starting trolleys;
(d) Freight hoists;
(e) Fueling plants;
(f) Inspection platforms;
(g) Instruments;
(h) Materials for internal or external repair, renovation, decoration or redecoration;
(ij) Passengers gangways;
(k) Tools (including machine tools) and machinery (other than vehicles).
(2) Completely and semi-knockdown aircraft parts, components and accessories to

assemble and as replacement parts of light aircraft by approved operators in the
Light Aviation Industry.
3BF.53 Baggage and effects: Exempt Exempt

(1) Passengers’ baggage, the property of and accompanying a passenger but not
including goods for sale, barter, exchange or as gift;
Provided that if a passenger on arrival in Ghana reports in writing in the prescribed

form to the proper officer that part of his baggage, stating the nature thereof, has been sent
in advance or left behind, duty shall not be charged thereon if it is imported into Ghana
within two months of the passenger’s arrival (or within such further period as the
Commissioner-General may allow) and is such that it will have been free of duty had it
been brought with the passenger :
The word “baggage”, for the purpose of this item shall comprise the following goods
in such quantities and of such kind as are, in the opinion of the Commissioner-General,
appropriate to the passenger :
474
Third Schedule
PART B
3BF.532/541

Duty
(1) (2) (3) (4)
(a) Wearing apparel and personal effects; Exempt Exempt
(b) Binoculars, sports requisites, toys, and articles for household use (such as
perambulators, pictures, glassware, linen, cutlery, crockery and plates) which are
shown to have been in personal or household use of the passenger for a reasonable
period.
(c) Photographic film and plates and sound recording media but not including such
materials if imported for the purpose of commercial photography or sound recording;
(d) Instruments and tools for the personal use of the passenger in his profession or
trade, but not including arms, ammunition, motor-vehicles, fabrics in the piece,
provisions, stationery, potable and perfumed spirits, tobacco, wine, saddlery or any
goods imported for the purposes of trade:
A passenger over the age of eighteen years shall be granted duty-free allowance on the
following:
(a) an amount of not more than two litres of potable spirits, perfumed spirits, mineral
water, soft drink or wine; and
(b) tobacco goods including cigars, cheroots, cigarettes, snuff or tobacco of not more
than five kilogramme in weight or one carton of twenty packets.
(2) Personal effects, not being merchandise, of Ghanaians dying in places outside the limits
of the Administration.
3BF.54 Educational, cultural or scientific materials: Exempt Exempt

(a) Films, filmstrips, microfilms and sound recordings of an educational, scientific or
cultural character produced by the United Nations or any of its specialised Agencies.
(b) Films, filmstrips, microfilms, slides and sound recordings of an educational, scientific
or cultural character certified as such under section 9 of the Cinematograph Act,
1961 (Act 76).
(c) School books, maps, charts, stationery, instruments, vehicles (motor vehicles for the
transport of ten or more persons, including the driver), scientific apparatus,
appliances, materials and similar requisites, including furniture and other non-
consumable equipment for use exclusively in classrooms, workshops, laboratories,
housecraft rooms, assembly halls, recreation rooms, dormitories, dining halls or
kitchens and sports and gymnastic equipment (excluding working apparel) imported
by or on behalf of schools, approved by the Minister for Education.
475
Third Schedule
PART B
3BF.542/63

Duty
(1) (2) (3) (4)
(d) Patterns, models and wall charts for use exclusively for demonstration and
teaching purposes in public institutions approved by the Minister for Education for
this purpose.
3BF.55 Foodstuffs : Exempt 15%

(a) West African raw foodstuffs and gari.
(b) Fish, fresh, chilled or frozen, caught by Ghanaian owned vessels, trawlers or
canoes; fish, salted, in brine, dried or smoked of West African or Ghanaian origin.
3BF.56 Infant foods : Exempt 15%

Foods specially prepared and put up for the feeding of infants.
3BF.57* Fishing gear5 admitted as such by the Commissioner-General upon recommendation by the Exempt Exempt
Minister for Fisheries.
[3BF.58]
3BF.59 Machinery, plant, apparatus and spare part: Exempt Exempt

Machinery, plant, apparatus and spare parts solely for Agricultural purposes, upon
recommendation by the Minister for Agriculture.
3BF.60 Agro chemicals, drugs and feed ingredients : Exempt Exempt

(a) Chemicals imported solely for agricultural purposes;
(b) Veterinary drugs; and
(c) Ingredients for the manufacture of poultry feed certified as such by the Minister for
Agriculture.
3BF.61 Jute Bags and seals : Exempt 15%

Jute bags imported by COCOBOD or any of its approved agents.
3BF.62 Gifts : Exempt Exempt

Gifts of a charitable nature imported by Non–Governmental Organizations (NGOs) solely or
primarily for health and educational purposes only, upon recommendation by the Ministers
for Health, Education, Social Welfare and approved by the Minister for Finance. All other
items imported by any NGO shall attract the appropriate duties unless exempted by
Parliament.
3BF.63 Packaging Materials : Exempt 15%

Packaging materials bearing the Company’s logo, solely for packing local produce for export.
5. Examples are fishing tackle, hooks, lines, sinkers, floats, rods, reels, baits, lures, spears, nets, traps, gaffs. Excluding wearing apparel.
476
Third Schedule
PART C (I)
3C1.1/5
PART C – EXEMPTIONS UNDER THE VALUE ADDED TAX ACT 2013 (ACT 870)
I – EXEMPTIONS FOR GOVERNMENT, PRIVILEGED PERSONS, ORGANIZATIONS

AND INSTITUTIONS
(1) (2) (3) (4)

Item Privileged Persons, Organizations and Institutions Rate of VAT Remarks
3C1.1 The President of the Republic of Ghana : Exempt
All goods imported or purchased in Ghana by or for the use of the
President of Ghana
3C1.2 Diplomatic Missions : Exempt

All goods imported by or for the official use of any Commonwealth
or Foreign Embassy, Mission or Consulate
3C1.3 All goods imported for the use of a permanent member of the Exempt
Diplomatic Service of any Commonwealth or Foreign country
exempted by Parliament from the payment of customs duties
3C1.4 All goods imported by an International Agency or technical Exempt

assistance scheme where the terms of the agreement made with
the Government of Ghana include exemption from domestic
indirect taxes
3C1.5 Emergency relief items approved by Parliament Exempt
477
Third Schedule
PART C (II)
3C2.1/11
II – IMPORT EXEMPTIONS
(1) Item (2) Commodity Description Rate of VAT Remarks
Import Domestic
3C2.1 Agricultural and aquatic food products: 15% Exempt Value Added Tax Act, 2013 (Act
870)
A supply of the following agricultural and aquatic

food products in a raw state produced in the
country
(a) maize;
(b) sorghum;
(c) millet;
(d) tubers;
(e) guinea corn;
(f) rice;
(g) fish, other than ornamental fish;
(h) crustaceans;
(i) mollusks;
(j) vegetables and fruits;
(k) nuts;
(l) coffee;
(m) cocoa;
(n) shea butter; and
(o) edible meat and offal of the animals listed in
3C2.2, provided that the processing is restricted to
salting, smoking or similar processes, but excluding
pate, fatty livers of geese and ducks, and similar
products.
For the purposes of 3C2.1 of the first schedule

of VAT ACT 870, the agricultural and aquatic
food products shall be considered to be in their
raw state, even if they have undergone simple
preparation or preservation, including freezing,
chilling, drying, salting, smoking, stripping or
polishing.
3C2.2 Live Animals 15% Exempt Value Added Tax Act, 2013 (Act
870)
A supply of the following live animals bred or raised
in this country:
(a) cattle;
(b) sheep;
(c) goat;
(d) swine; and
(e) poultry.
3C2.3 Agricultural inputs Exempt Exempt Value Added Tax Act, 2013 (Act
870)
A supply of the following agricultural inputs (a)

seeds, bulbs, rooting, and other forms of
propagation of edible fruits, nuts, cereal crops,
478
tubers and vegetables, including the seedlings and
cuttings; and
(b) fertilizers, acaricides, insecticides, fungicides,

nematicides, herbicides, growth regulators,
pesticides, veterinary drugs and vaccines, feed and
feed ingredients other than food, drugs and
vaccines for domesticated animals generally held
as pets.
3C2.4 Fishing Exempt Exempt Value Added Tax Act, 2013 (Act
870)
(a) A supply of gear designed exclusively for
fishing, including boats, nets, floats, twines, and
hooks; and
(b) An import and supply of raw material for use in
the production of nets and twines and goods
produced for fishing.
3C2.5 Water Exempt Exempt Value Added Tax Act, 2013 (Act
870)
A supply of water, excluding water commonly

supplied in bottles or other packaging suitable for
supply to consumers
3C2.6 Electricity 15% For Dwelling: Value Added Tax Act, 2013 (Act
Exempt up to 870)
A supply to a dwelling of electricity up to a maximum
maximum consumption level specified for block consumption
charges for lifeline units. level specified
for block
charges for
lifeline units.
3C2.7 Printed matter Exempt Exempt Value Added Tax Act, 2013 (Act
870)
(a) A supply of textbooks and supplementary
readers on the Ministry of Education
approved list
(b) Local newspapers,
(c) atlases,
(d) charts,
(e) maps and
(f) music;
 imported newspapers, 15% 15%
 architectural and similar plans, and
drawings,
 scientific and technical works,
 periodicals,
 magazines,
 trade catalogues,
 price lists,
 greeting cards,
 almanacs,
 calendars,
 diaries and
 stationery.
3C2.8 A supply of laboratory and library equipment for use Exempt Exempt Value Added Tax Act, 2013 (Act
in rendering educational services. 870)
3C2.9 Medical supplies Exempt Exempt Value Added Tax Act, 2013 (Act
870)
A supply of medical services and medical supplies.
“medical supplies” means equipment and
accessories for the supply of medical services
as determined by the Minister responsible for
Health.”
479
3C2.10 Pharmaceuticals** Exempt Exempt Value Added Tax Act, 2013 (Act
870)
A supply or import of the active ingredients and

selected inputs for the manufacture of Value Added Tax
pharmaceuticals as determined by the Minister for (amendment) Act, 2015 (Act
Health and prescribed in Regulations; and 890)
An import of selected drugs or pharmaceuticals as Value Added Tax (Exemption of

determined by the Minister for Health and active ingredients, selected
prescribed in Regulations (L.I 2218). inputs and elected drugs or
pharmaceuticals)
Regulations, 2015 (L.I. 2218)
“pharmaceuticals” means the essential drugs listed
under chapter 30 of the Harmonized Commodity
Description and Coding System.
3C2.11 Machinery and parts of machinery Exempt Exempt Value Added Tax Act, 2013 (Act
870) first schedule
A supply of machinery and parts of machinery

specifically designed for use in the following
activities:
(a) agriculture, veterinary practice, fishing and
horticulture;
(b) mining as specified in the mining list;
(c) manufacturing;
(d) railway and tramway;
(e) upstream petroleum operations as specified in
the petroleum list; and
(f) dredging.
3C2.12 Crude oil and hydrocarbon products; Exempt Exempt Value Added Tax Act, 2013 (Act
870);
A supply of crude oil and the following hydrocarbon
products: Value Added Tax
(Amendment)Act 2017(Act 948)
(a) petrol;
(b) diesel;
(c) liquefied petroleum gas;
(d) kerosene;
(d) residual fuel oil; and
(e) natural petroleum gas.
3C2.13 A supply of goods designed exclusively for use by Exempt Exempt Value Added Tax Act, 2013 (Act
persons with disability. 870)
3C2.14 A supply of postage stamps issued by the Ghana 15% Exempt Value Added Tax Act, 2013 (Act
Post, other than for expedited services or for 870)
philatelist purposes
3C2.15 A supply of salt for human consumption, including Exempt Exempt Value Added Tax Act, 2013 (Act
table salt. 870)
3C2.16 A supply of mosquito nets, whether or not Exempt Exempt Value Added Tax Act, 2013 (Act
impregnated with chemicals. 870)
3C2.17 A supply of paper for the production of exercise Exempt Exempt Value Added Tax (amendment)
books and textbooks. Act, 2015 (Act 890)
3C2.20 An import of mild carbon steel for the manufacture Exempt 15% Value Added Tax
of machetes. (amendment) Act, 2015 (Act
890)
480
FOURTH SCHEDULE
EXPORT DUTY
PART A – Domestic goods (goods grown, produced or manufactured in Ghana)
1. Tariff No. 2. Commodity Description 3. Rate of Duty
4. 4A.1 Fresh fish …. …. …. 5. 0%

(*1)
6. 4A.2 Fresh yams …. …. …. 7. 0%
8. 4A.3 Kola nuts 9. 0%
10. 4A.4 11. Cocoa Beans …. . 12. The rate to be determined by the
Minister for Finance
Salt :
13. 4A.5 14.
(*2)
15. (a) For animal or human consumption 16. 0%
(b) For industrial purposes

17. 18. 0%
19. 4A.6 Aviation Turbine Kerosene for international flights only 20. $0.09/litre
21. 4A.7 Gas oil …. …. $0.02/litre

…. ….
22. 4A.8 Electricity …. …. 0%

…. ….
23. 4A.9 Timber : 24.

(a) Sliced and Curls Veneer ….
…. 25. 0%
(b) Rotary Veneer …. …. ….

26. 27. 0%
(c) Plywood …. .…
28. …. …. 29. 0%
(d) Lumber …. ….
30. …. …. 31. 0%
32. 4A.10 34. Diamonds (rough and uncut diamonds which have been won from the 0%
earth in Ghana)
33. (*3) Minerals Export Duty (Abolition) Act,
1987 (PNDCL 182)
Manganese ore and concentrates …. 0%

35. 4A.11 ….
36. 4A.12 Bauxite (aluminium ore) and aluminium concentrates 0%
37. 4A.13 All other goods grown, produced or manufactured in Ghana. 38. 0%
(*1) Fisheries Act, 2002 (Act 625). A GSB quality assurance certificate is required.
(*2) Bank of Ghana Form A2 is required, Export and Import Act, 1995 (Act 503) as amended.
(*3) A Kimberley Process Certificate is required from the Minister of Mines for the export of rough diamonds under the Kimberley Process Certificate Act,
2003 (Act 652).
481
Fourth Schedule
PART B
4B.1/5
PART B – EXPORT DUTY EXEMPTIONS
39. Tariff No. 40. Privileged Persons, Organisations or Institutions 41. Rate of Duty
42. 4B.1 The President of the Republic of Ghana: Exempt

All goods exported by the President of the Republic of Ghana.
Exempt
43. 4B.2 The Government of Ghana:
All goods exported by the Government of Ghana.
Exempt
44. 4B.3 Diplomatic Missions:
All goods exported by officials of the United Nations, and Commonwealth or Foreign
Embassy, Mission or Consulate established in Ghana.
Exempt
45. 4B.4 Technical Assistance Scheme:
All goods exported by personnel engaged by an International Agency or in a Technical

Assistance Scheme in Ghana.
Exempt
46. 4B.5 Government of Ghana Contracts:
47. Machinery, plant, materials and rolling stock imported for use in the execution of projects
approved by the Government of Ghana where their re-exportation (exempt from export
duties) forms part of the terms of contract.
482
Fourth Schedule
PART B
4B.6/16
48. Tariff No.49. Commodity Description 50. Rate of Duty
51. 4B.6 Aircraft or ships’ stores: Exempt

All goods exported for use as aircraft or ships’ stores
52. 4B.7 Antiques: Exempt
Antiques (other than spirits or wines) being articles proved to the satisfaction of the
Commissioner-General to have been manufactured or produced more than one hundred
years before the date of exportation.
53. 4B.8 Bank and currency notes, coins and postage stamps. Exempt
54. 4B.9 55. Cinematograph films containing pictures for exhibition whether or not developed. Exempt
Cylinders for use or in use, as containers for compressed gas. Exempt

56. 4B.10
Drawback : Exempt
57. 4B.11
All goods exported on drawback.
58. 4B.12
Educational, cultural or scientific material : Exempt
(a) Films, filmstrips, microfilms, and sound recording of an educational, scientific or cultural
character produced by the United Nations or any of its Specialised Agencies.
(b) Films, filmstrips, microfilms, slides and sound recordings of an educational, scientific or Exempt
59. cultural character certified as such under section 7 of the Cinematograph Act, 1961 (Act
76).
60. 4B.13 Exhibits, equipment and all goods previously imported for exhibition in Ghana. Exempt
61. 4B.14 Passenger’s baggage and bona fide personal and household effects. Exempt
62. 4B.15 Temporary exports: Exempt

All goods exported under a re-importation certificate.
Exempt
63. 4B.16 Temporary imports:
All goods exported after temporary importation under bond.
483
Fourth Schedule
PART B
4B.17/19
64. 4B.17 Transit and transhipment goods. Exempt
65. 4B.18 Exempt

Free Zone:
All goods exported from the Free Zone
66. 4B.19 Exempt

Bonded Warehouse:
All goods exported from bonded warehouse
484
Fifth Schedule
PART A
5A.1/7
FIFTH SCHEDULE
EXCISE
DUTY
PART A – GOODS LIABLE TO IMPORT EXCISE

DUTY
Excise Duty Act 2014 (Act 878) As amended by Excise Duty (Amendment) (No.2) Act 2015 (Act 903)
Tariff No. Commodity Description Rate of Duty
5A.1 (a) Waters, including mineral waters of all description 17.5% of C.I.F.
(b) Malt drink (for example Malta) 17.5% of C.I.F.
5A.2 Beer other than indigenous beer :
(a) In bottles 47.5% of C.I.F.
(b) In kegs 47.5% of C.I.F.
(c) Stout 47.5% of C.I.F.
5A.3 Spirits, including “Akpeteshie” :
(a) Distilled or rectified 25% of C.I.F.

(b) Blended or compounded 25% of C.I.F.
(c) Other :
(i) For use solely in laboratories or in the compounding of 0%

drugs.
(ii) Denatured to the satisfaction of the Commissioner General 10% of C.I.F.
(iii) “Akpeteshie” 20% of C.I.F.
5A.4 Tobacco Products :

(a) Cigarette 175% of C.I.F.
(b) Cigars 175% of C.I.F.
(c) Negrohead ¢12.00/kg

(d) Snuff and other tobacco 170.65% of C.I.F.
5A.5 Plastic and Plastic products listed under chapters 39 and 63 of the 10 per centum of C.I.F.
Harmonised System and Custom Tariff Schedules.
5A.6 Other Products 0 per centum

(a) Textiles 0 per centum
(b) Pharmaceuticals
5A.7 Cider Beer 17.5% of C.I.F.
485
Fifth Schedule
PART B
5B.1/5
Tariff No. Commodity Description Rate of Duty
5B .1 The President of the Republic of Ghana: Exempt
5B.2 All goods purchased from a manufacturer for the use of the Exempt
President of Ghana.
Exempt
5B.3 Government of Ghana contracts where the contract is duly
approved by Parliament :
All goods purchased from a manufacturer by a person under
contract to the Government where such exemption from excise
duty forms part of the terms of the contract.
5B.4 Licensed manufacturers :

All goods purchased by a manufacturer licensed under the
Excise Duty Act 2014 (Act 878) for the purpose of
manufacturing excisable goods.
Diplomatic Missions :
(a) All goods purchased for the official use of any Exempt
Commonwealth or Foreign Embassy, Mission or Consulate.
(b) All goods purchased for the use of a permanent Exempt

member of a Diplomatic Service of any Commonwealth or
Foreign country, exempted by the Minister responsible for
Foreign Affairs.
Where with reference to (a) and (b) above a similar privilege is
accorded by such
Commonwealth or Foreign country to the Ghana representative
in that country
(c) All goods purchased by personnel engaged by an Exempt

International Agency or in a Technical Assistance Scheme
where the terms of the Agreement made with the Government of
Ghana include exemption from excise duty and duly approved
by Parliament
Non-domestic goods :
5B.5 Exempt
All goods re-exported
486
Sixth Schedule
PART A
6A.1/11
SIXTH SCHEDULE
IMPORT PROHIBITIONS
PART A – ABSOLUTE PROHIBITIONS
Tariff No. Commodity Description Remarks
6A.1 Animals and carcasses infected with disease :

Animals or carcasses infected with disease within the meaning of the Disease of
Animals Act, 1961 (Act 83) or any part of such animals or carcasses.
6A.2 Beads of inflammable celluloid :

Beads composed of inflammable celluloid or other similar substances.
6A.3 Coffee, raw, imported overland :

Raw coffee imported overland or by inland waterways:
6A.4 Coin not up to standard :

Coin current in any foreign country or any money purported to be such, not Currency Act, 1964 (Act
being of the established standard in weight and fineness. 242)
6A.5 Food, contaminated : Declared by a Health

Officer as unfit for human
Meat, vegetables, and other provisions. consumption
PNDCL 305B/ F.D.B L Act
523, 1996.
6A.6 Knuckle dusters, and life preservers :

Knuckle dusters and life preservers.
6A.7 Literature, scandalous :

Books, newspapers and printed matter which in the opinion of the
Commissioner-General (subject to any directions of the President of Ghana) are
defamatory, scandalous, or demoralizing.
6A.8 Money, base or counterfeit : Currency Act, 1964 (Act

242)
Base or counterfeit coin or counterfeit notes of any country.
6A.9 Obscene articles :

Indecent or obscene prints, paintings, photographs, books, cards, lithographic
or other engravings or any other indecent or obscene article.
6A.10 Weapons, dangerous :

Knives such as flick knives and paper knives which in the opinion of the
Inspector-General of Police are considered to be dangerous weapons.
6A.11 Goods prohibited by any law :

All other goods, the importation of which is prohibited by any law in Ghana.
487
Sixth Schedule
PART B
6B.1/6
PART B – CONDITIONAL PROHIBITIONS
6B.1 Currency : (Foreign Exchange Act, 2006)

(Act 723)
(a) Bank notes
A licence is required from the
(b) Bank coins Bank of Ghana
(c) Travellers’ cheques
(d) Electronic units of payment
(e) Securities
In the denominations of local currency or the currency of another country
6B.2 Diamonds : A Kimberley Process Certificate is

required from the Ministry of Mines
Rough or uncut diamonds. under the Kimberley Process
Certificate Act 2003, (Act 652)
6B.3 Films, cinematograph : Cinematograph Act, 1961 (Act 76)

Cinematograph films, except at the port of Tema, Takoradi or Accra Airport.
Provided that this prohibition shall not apply in the case of films which the
Commissioner-General is satisfied are intended solely for exhibition in private
premises to which the public are not admitted on payment or otherwise.
6B.4 Goods bearing designs and imitation of money : A licence is required from the
Ministry of Finance. Currency Act,
All goods which bear a design in imitation of any currency or bank note or coin 1964 (Act 242)
in current use in Ghana or elsewhere.
6B.5 Goods imported contrary to customs laws :

All goods not imported in an aircraft or in a steamship except such as may be
imported in accordance with any regulations relating to the control of boats or
to the importation of goods overland or by inland waters.
6B.6 Goods regulated by law : A permit is required from the The

Gaming Commission. Gaming Act,
(i) Gambling machines 2006 (Act 721)
(ii) Plant, plant product, plant disease or pest, soil, manure, grass, and other Prevention and Control of Pests and
parking material liable to harbor dangerous diseases or pests of plants Diseases of Plants Act, 1965 (Act
307). A permit is required from the
Ministry of Food and Agriculture
(iii) Arms and ammunition Arms and Ammunition Act, 1972

(NRCD 9)
A permit is required from the Ministry
of Interior
488
Sixth Schedule
PART B
6B.62/9
(iv) Explosives, including nitroglycerine, dynamite, detonators, gun cotton Explosives Ordinance (Cap 254),
blasting powder, other substances used to produce explosives but Explosives Regulations L.I. 666 1970.
excluding ordinary gun powder, percussion caps, rockets or fuses. A licence is required from the Ministry
of Interior.
(v) All goods, the importation of which is regulated by any law in Ghana
except in accordance with such law
6B.7 Handcuffs A licence is required from the

Ministry of Interior
6B.8 Machines for duplicating keys Locksmiths (Licensing) Act, 1994, (Act
488). A licence is required from the
Ministry of Interior.
6B.9 Milk deficient in milk fat :

Milk, condensed or evaporated, containing less than eight per centum by
weight of milk fat, and dried milk or milk powder containing less than twenty-
six per centum by weight of milk fat :
Provided that this prohibition shall not apply to skimmed milk imported in
containers clearly marked in such a manner as to be easily distinguished
from containers of full cream milk, and admitted as such by the
Commissioner-General:
Provided further that the Commissioner-General may admit any particular

consignment of condensed or evaporated milk having a lower fat content
than eight per centum by weight of milk fat which he is satisfied is a
consignment of full cream condensed or evaporated milk.
489
Sixth Schedule
PART B
6B.11/15
6B.11 Paper, airmail printing : A licence is required from the

Commissioner-General
Airmail photographic printing paper.
(L.I. 504).
6B.12 Reel-fed rotary ticket printing presses. A licence is required from the
Minister for Finance.
6B.13 Spirits of certain kinds and strengths :

Spirits of the following descriptions :
(a) Spirits containing essential oils or chemical products such as
thujone, star arise, benzoic aldehyde, salicylic esters, hyssop,
absinthe or other substances in such proportions as the
Commissioner-General in his absolute discretion deem to be
injurious to health.
(b) Brandy, rum or whisky unless proved to the satisfaction of the

Commissioner-General to have been stored in the wood for a period
of not less than three years prior to importation.
(c) Spirits containing more than 65 per centum of absolute alcohol as

ascertained by Tralles` alcoholometer other than medicated,
perfumed or methylated spirits, accepted as such by the
Commissioner-General, except under licence from the
Commissioner-General and except in accordance with the condition
of such licence.
6B 14 Weapons for discharge of noxious liquids : A licence is required from the

Minister for Interior.
Weapons of any description which in the opinion of the Commissioner-General
are designed for the discharge of any noxious liquids, gas or other similar
substances and any ammunition containing or in the opinion of the
Commissioner-General designed or adapted to contain any noxious liquid, gas
or other similar substance.
6B.15 Mercury A licence is required from the

Ministry of Mines (Mercury Act,
1989, PNDCL 217)
490
Seventh Schedule
PART A
7A.1
SEVENTH SCHEDULE
EXPORT PROHIBITIONS
PART A – ABSOLUTE PROHIBITIONS
7A.1 Goods prohibited by any law :

All goods the exportation of which is prohibited by any law in Ghana.
Seventh Schedule
PART B
7B.1/2
PART B – CONDITIONAL PROHIBITIONS
7B.1 Goods exported contrary to customs laws :

All goods not exported in an aircraft or in a ship except such as may be exported in
accordance with any regulations relating to the control of boats or to the exportation of
goods overland or by inland waters.
7B.2 Goods regulated by any law :

All goods the exportation of which is regulated by any law in Ghana except in
accordance with such law :
*(i) Antiquities National Museum Act,

1969 (NLCD 387)
* A permit is required from the Museums and Monument Board
491
Importation of Motor Vehicles
NO. TYPES OF MOTOR VEHICLE PENALTY
1. Motor cars
(a)
Where the age does not exceed ten (10) years. NIL
(b)
Where the age exceeds ten (10) years but does not 5% of CIF value
exceed twelve (12) years.
(c)
Where the age exceeds twelve (12) years but does not 20% of CIF value
exceed fifteen (15) years.
(d)
Where the age exceeds fifteen (15) years but does not 50% of CIF value
exceed twenty-five (25) years.
(e)
Where the age exceeds twenty-five (25) years but does not 70% of CIF value
exceed thirty-five (35) years.
(f)
Where the age exceeds thirty-five (35) years. 100% of CIF value
2. Commercial vehicle namely bus, coach or van
(a)
(b)
Where the age exceeds ten (10) years but does not 2.5% value of CIF
exceed twelve (12) years.
(c)
Where the age exceeds twelve (12) years but does not 10% value of CIF
exceed fifteen (15) years.
(d)
Where the age exceeds fifteen (15) years but does not 20% value of CIF
exceed twenty (20) years.
(e)
Where the age exceeds twenty (20) years but does not 50% value of CIF
exceed twenty-five (25) years.
3. Commercial vehicle namely truck, lorry or tipper truck

(a)
(b)
Where the age exceeds ten (10) years but does not exceed 5% of CIF value
twelve (12) years.
(c)
Where the age exceeds twelve (12) years but does not 10% of CIF value
exceed twenty-two (22) years.
(d)
Where the age exceeds twenty-two (22) years. 30% of CIF value
492

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HARMONIZED SYSTEM:

THE NINE HUNDRED AND FIFTH

AN ACT to amend the Customs ACT 2015 to insert the

- Incorporation of the ECOWAS Common External Tariff (CET)

- New commodity descriptions and codes

- Changes in some headings and subheadings

- Expansion of the scope of some headings

- Applicable taxes and rates

- Concessionary duty rating for manufacturers

6. This current edition is set out as follows:

(ii) The First Schedule made up of Chapters 1 to 97.

PART B - General Exemptions.

I. Exemptions for Government, privileged persons, organizations and institutions

II. Import Exemptions

PART B - Export Duty Exemptions for privileged persons, organizations or institutions.

PART A - Goods liable to Excise Duties

PART A - Absolute Prohibitions

PART B - Conditional Prohibitions

(ix) The Seventh Schedule covers Export Prohibitions

PART A - Absolute Prohibitions

PART B - Conditional Prohibitions

(x) Penalties on Importation of Overage Vehicle

B. SPECIAL CHARGING PROVISIONS

1. Liability of goods at the time of importation -

General Rules for the interpretation of the Harmonized System.

41 Raw hides and skins (other than furskins) and leather.

STRAW, OF ESPARTO OR OF OTHER PLAITING

44 Wood and articles of wood; wood charcoal.

AND PARTS THEREOF;

64 Footwear, gaiters and the like; parts of such articles.

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS,

68 Articles of stone, plaster, cement, asbestos, mica or similar materials.

AND PARTS AND ACCESSORIES OF SUCH ARTICLES

93 Arms and ammunition; parts and accessories thereof.

97 Works of art, collectors' pieces and antiques.

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

LIVE ANIMALS; ANIMAL PRODUCTS

Heading TSN Commodity Description SU CET ID VAT IE

01.01 Live horses, asses, mules and hinnies.

0102.21.00.00 -- Pure-bred breeding animals u 5 15

0102.31.00.00 -- Pure-bred breeding animals u 5 15

Heading TSN Commodity Description SU CET ID VAT IE

0104.10.10.00 -- Pure-bred breeding animals u 5 15

01.05 Live poultry, that is to say, fowls of the species

0105.11.10.00 --- Breeders u 5 15

0105.11.90.00 --- Other u 10 15

0105.94.00.00 -- Fowls of the species Gallus domesticus u 10 15

01.06 Other live animals.

0106.12.00.00 -- Whales, dolphins and porpoises (mammals of the u 10 15

0106.13.00.00 -- Camels and other camelids (Camelidae) u 10 15

Heading TSN Commodity Description SU CET ID VAT IE

0106.20.00.00 - Reptiles (including snakes and turtles) u 10 15

0106.31.00.00 -- Birds of prey u 10 15

0106.32.00.00 -- Psittaciformes (including parrots, parakeets, u 10 15

0106.33.00.00 -- Ostriches; emus (Dromaius novaehollandiae) u 10 15

Meat and edible meat offal

02.01 Meat of bovine animals, fresh or chilled.

02.02 Meat of bovine animals, frozen.

02.03 Meat of swine, fresh, chilled or frozen.

02.04 Meat of sheep or goats, fresh, chilled or frozen.