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Note. Chapter 1 Live Animals
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 H.S. Code / Tariff No. Description Unit of Quantity Rate
01.01 Live horses, asses, mules and hinnies.
– Horses:
0101.21.00 — Pure-bred breeding animals u 0%
0101.29.00 — Other u 25%
– Asses:
0101.30.10 — Pure-bred breeding animals u 0%
0101.30.90 — Other u 25%
– Other:
0101.90.10 — Pure-bred breeding animals u 0%
0101.90.90 — Other u 25%
01.02 Live bovine animals.
– Cattle:
0102.21.00 — Pure-bred breeding animals u 0%
0102.29.00 — Other u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Buffalo:
0102.31.00 — Pure-bred breeding animals u 0%
0102.39.00 — Other u 25%
– Other:
0102.90.10 — Pure-bred breeding animals u 0%
0102.90.90 — Other u 25%
01.03 Live swine.
0103.10.00 – Pure-bred breeding animals u 0%
– Other:
0103.91.00 — Weighing less than 50 kg u 25%
0103.92.00 — Weighing 50 kg or more u 25%
01.04 Live sheep and goats.
– Sheep:
0104.10.10 — Pure-bred breeding animals u 0%
0104.10.90 — Other u 25%
– Goats:
0104.20.10 — Pure-bred breeding animals u 0%
0104.20.90 —Other u 25%
01.05 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
– Weighing not more than 185 g:
0105.11.00 — Fowls of the species Gallus domesticus u 0%
0105.12.00 — Turkeys: u 0%
0105.13.00 — Ducks u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
0105.14.00 — Geese u 25%
0105.15.00 — Guinea fowls u 25%
– Other:
0105.94.00 — Fowls of the species Gallus domesticus u 25%
0105.99.00 — Other u 25%
01.06 Other live animals.
– Mammals:
0106.11.00 — Primates u 25%
0106.12.00 — Whales, dolphins and porpoises (mammals of the order Cetacea); manatees  and  dugongs  (mammals  of  the  order  Sirenia);  seals, sea lions and walruses (mammals of the suborder Pinnipedia) u 25%
0106.13.00 — Camels and other camelids (Camelidae) u 25%
0106.14.00 — Rabbits and hares u 25%
0106.19.00 — Other u 25%
0106.20.00 – Reptiles (including  snakes and turtles) u 25%
– Birds:
0106.31.00 — Birds of prey u 25%
0106.32.00 — Psittaciformes (including parrots, parakeets, macaws and cockatoos) u 25%
0106.33.00 — Ostriches; emus (Dromaius novaehollandiae) u 25%
0106.39.00 — Other u 25%
– Insects:
0106.41.00 — Bees u 25%
0106.49.00 — Other u 25%
0106.90.00 – Other u 25%
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)       Edible, non-living insects (heading 04.10);
(c)       Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or
(d)       Animal fat, other than products of heading 02.09 (Chapter 15).
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
02.01 Meat of bovine animals, fresh or chilled.
0201.10.00 – Carcasses and half-carcasses kg 35%
0201.20.00 – Other cuts with bone in kg 35%
0201.30.00 – Boneless kg 35%
02.02 Meat of bovine animals, frozen.
0202.10.00 – Carcasses and half-carcasses kg 35%
0202.20.00 – Other cuts with bone in kg 35%
0202.30.00 – Boneless kg 35%
02.03 Meat of swine, fresh, chilled or frozen.
– Fresh or chilled:
0203.11.00 — Carcasses and half-carcasses kg 35%
0203.12.00 — Hams, shoulders and cuts thereof, with bone in kg 35%
0203.19.00 — Other kg 35%
– Frozen:
0203.21.00 — Carcasses and half-carcasses kg 35%
0203.22.00 — Hams, shoulders and cuts thereof, with bone in kg 35%
0203.29.00 — Other kg 35%
02.04 Meat of sheep or goats, fresh, chilled or frozen.
0204.10.00 – Carcasses and half-carcasses of lamb, fresh or chilled kg 35%
– Other meat of sheep, fresh or chilled:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
0204.21.00 — Carcasses and half-carcasses kg 35%
0204.22.00 — Other cuts with bone in kg 35%
0204.23.00 — Boneless kg 35%
0204.30.00 – Carcasses and half-carcasses of lamb, frozen kg 35%
– Other meat of sheep, frozen:
0204.41.00 — Carcasses and half-carcasses kg 35%
0204.42.00 — Other cuts with bone in kg 35%
0204.43.00 — Boneless kg 35%
0204.50.00 – Meat of goats kg 35%
02.05 0205.00.00 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen. kg 35%
02.06 Edible offal of bovine animals,swine,sheep, goats,horses,asses, mules or hinnies,fresh chilled or frozen.
0206.10.00 – Of bovine animals, fresh or chilled kg 35%
– Of bovine animals, frozen:
0206.21.00 — Tongues kg 35%
0206.22.00 — Livers kg 35%
0206.29.00 — Other kg 35%
0206.30.00 – Of swine, fresh or chilled kg 35%
– Of swine, frozen:
0206.41.00 — Livers kg 35%
0206.49.00 — Other kg 35%
0206.80.00 – Other, fresh or chilled kg 35%
0206.90.00 – Other, frozen kg 35%
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 — Not cut in pieces, fresh or chilled kg 35%
0207.12.00 — Not cut in pieces, frozen kg 35%
0207.13.00 — Cuts and offal, fresh or chilled kg 35%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
0207.14.00 — Cuts and offal, frozen kg 35%
– Of turkeys:
0207.24.00 — Not cut in pieces, fresh or chilled kg 35%
0207.25.00 — Not cut in pieces, frozen kg 35%
0207.26.00 — Cuts and offal, fresh or chilled kg 35%
0207.27.00 — Cuts and offal, frozen kg 35%
– Of ducks:
0207.41.00 — Not cut in pieces, fresh or chilled kg 35%
0207.42.00 — Not cut in pieces, frozen kg 35%
0207.43.00 — Fatty livers, fresh or chilled kg 35%
0207.44.00 — Other, fresh or chilled kg 35%
0207.45.00 — Other, frozen kg 35%
– Of geese:
0207.51.00 — Not cut in pieces, fresh or chilled kg 35%
0207.52.00 — Not cut in pieces, frozen kg 35%
0207.53.00 — Fatty livers, fresh or chilled kg 35%
0207.54.00 — Other, fresh or chilled kg 35%
0207.55.00 — Other, frozen kg 35%
0207.60.00 – Of guinea fowls kg 35%
02.08 Other meat and edible meat offal, fresh, chilled or frozen.
0208.10.00 – Of rabbits or hares kg 35%
0208.30.00 – Of primates kg 35%
0208.40.00 – Of whales, dolphins and porpoises (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) kg 35%
0208.50.00 – Of reptiles (including  snakes and turtles) kg 35%
0208.60.00 – Of camels and other camelids (Camelidae) kg 35%
0208.90.00 – Other kg 35%
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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
0209.10.00 – Of pigs kg 35%
0209.90.00 – Other kg 35%
02.10 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal.
– Meat of swine:
0210.11.00 — Hams, shoulders and cuts thereof, with bone in kg 35%
0210.12.00 — Bellies (streaky) and cuts thereof kg 35%
0210.19.00 — Other kg 35%
0210.20.00 – Meat of bovine animals kg 35%
– Other, including edible flours and meals of meat or meat offal:
0210.91.00 — Of primates kg 35%
0210.92.00 — Of whales, dolphins and porpoises (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) kg 35%
0210.93.00 — Of reptiles (including  snakes and turtles) kg 35%
0210.99.00 — Other kg 35%
Chapter 3
Fish and crustaceans, molluscs and other aquatic invertebrates
Notes.
1.-       This Chapter does not cover:
(a)       Mammals of heading 01.06;
(b)       Meat of mammals of heading 01.06 (heading 02.08  or 02.10);
(c)       Fish (including livers, 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.
3.-       Headings 03.05 to 03.08 do not cover flours, meals and pellets, fit for human consumption (heading 03.09).
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
03.01 Live fish.
– Ornamental fish:
0301.11.00 — Freshwater kg 25%
0301.19.00 — Other kg 25%
– Other live fish:
0301.91.00 — Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus  aguabonita,  Oncorhynchus  gilae,  Oncorhynchus apache and Oncorhynchus chrysogaster) kg 25%
0301.92.00 — Eels (Anguilla spp.) kg 25%
0301.93.00 — Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys   spp.,   Cirrhinus   spp.,   Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) kg 25%
0301.94.00 — Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) kg 25%
0301.95.00 –Southern Bluefin tunas (Thunus maccoyii) kg 25%
0301.99.00 — Other kg 25%
03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading.
– Salmonidae, excluding edible fish offal of subheadings 0302.91 to 0302.99:
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
0302.11.00 — Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus  aguabonita,  Oncorhynchus  gilae,  Oncorhynchus apache and Oncorhynchus chrysogaster) kg 25%
0302.13.00 —    Pacific    salmon    (Oncorhynchus    nerka,    Oncorhynchus gorbuscha,Oncorhynchus   keta,   Oncorhynchus   tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) kg 25%
0302.14.00 —  Atlantic  salmon  (Salmo  salar)  and  Danube  salmon  (Hucho hucho) kg 25%
0302.19.00 — Other kg 25%
-Flat  fish  (Pleuronectidae,  Bothidae,  Cynoglossidae,  Soleidae, Scophthalmidae  and  Citharidae),  excluding  edible  fish  offal  of Subheadings 0302.91 to 0302.99:
0302.21.00 —     Halibut     (Reinhardtius     hippoglossoides,     Hippoglossus hippoglossus, Hippoglossus stenolepis) kg 25%
0302.22.00 — Plaice (Pleuronectes platessa) kg 25%
0302.23.00 — Sole (Solea spp.) kg 25%
0302.24.00 — Turbots (Psetta maxima) kg 25%
0302.29.00 — Other kg 25%
-Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal  of subheadings 0302.91 to 0302.99 :
0302.31.00 — Albacore or longfinned tunas (Thunnus alalunga) kg 25%
0302.32.00 — Yellowfin tunas (Thunnus albacares) kg 25%
0302.33.00 — Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis). kg 25%
0302.34.00 — Bigeye tunas (Thunnus obesus) kg 25%
0302.35.00 — Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) kg 25%
0302.36.00 — Southern bluefin tunas (Thunnus maccoyii) kg 25%
0302.39.00 — Other kg 25%
-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.), 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 subheadings 0302.91 to 0302.99:
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
0302.41.00 — Herrings (Cluppea harengus, Clupea pallasii) kg 25%
0302.42.00 — Anchovies (Engraulis spp.) kg 25%
0302.43.00 —   Sardines   (Sardina   pilchardus,   Sardinops   spp.),   sardinella
(Sardinella spp.), brisling or sprats (Sprattus sprattus)		 kg 25%
0302.44.00 —   Mackerel   (Scomber   scombrus,   Scomber   australasicus, Scomber japonicus) kg 25%
0302.45.00 — Jack and horse mackerel (Trachurus spp.) kg 25%
0302.46.00 — Cobia (Rachycentron canadum) kg 25%
0302.47.00 — Swordfish (Xiphias gladius) kg 25%
0302.49.00 –Other kg 25%
–    Fish    of    the    families    Bregmacerotidae,    Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae,  excluding  edible  fish  offal  of  subheadings 0302.91 to 0302.99:
0302.51.00 — Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) kg 25%
0302.52.00 — Haddock (Melanogrammus aeglefinus) kg 25%
0302.53.00 — Coalfish (Pollachius virens) kg 25%
0302.54.00 — Hake (Merluccius spp., Urophycis spp.) kg 25%
0302.55.00 — Alaska Pollock (Theragra chalcogramma) kg 25%
0302.56.00 —   Blue   whitings   (Micromesistius   poutassou,   Micromesistius australis) kg 25%
0302.59.00 — Other kg 25%
–  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.), excluding edible fish offal of subheadings 0302.91 to 0302.99:
0302.71.00 — Tilapias (Oreochromis spp.) kg 25%
0302.72.00 —  Catfish  (Pangasius  spp.,  Silurus  spp.,  Clarias  spp.,  Ictalurus spp.) kg 25%
0302.73.00 — Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys   spp.,   Cirrhinus   spp.,   Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) kg 25%
0302.74.00 — Eels (Anguilla spp.) kg 25%
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
0302.79.00 — Other kg 25%
– Other fish, excluding edible fish offal of subheadings 0302.91 to 0302.99:
0302.81.00 — Dogfish and other sharks kg 25%
0302.82.00 — Rays and skates (Rajidae) kg 25%
0302.83.00 — Toothfish (Dissostichus spp.) kg 25%
0302.84.00 — Seabass (Dicentrarchus spp.) kg 25%
0302.85.00 — Seabream (Sparidae) kg 25%
0302.89.00 — Other kg 25%
–      Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:
0302.91.00 –Livers, roes and milt kg 25%
0302.92.00 — Shark fins kg 25%
0302.99.00 –Other kg 25%
03.03 Fish,  frozen,  excluding  fish  fillets  and  other  fish  meat  of heading 03.04.
– Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99:
0303.11.00 — Sockeye salmon (red salmon)  (Oncorhynchus nerka) kg 25%
0303.12.00 — Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta,    Oncorhynchus    tschawytscha,    Oncorhynchus    kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) kg 25%
0303.13.00 —  Atlantic  salmon  (Salmo  salar)  and  Danube  salmon  (Hucho hucho) kg 25%
0303.14.00 — Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus  aguabonita,  Oncorhynchus  gilae,  Oncorhynchus apache and Oncorhynchus chrysogaster) kg 25%
0303.19.00 —  Other kg 25%
-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 (Anguillaspp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.),excluding edible fish offal of subheadings 0303.91 to 0303.99:
0303.23.00 — Tilapias (Oreochromis spp.) kg 25%
0303.24.00 —  Catfish  (Pangasius  spp.,  Silurus  spp.,  Clarias  spp.,  Ictalurus spp.) kg 25%
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
0303.25.00 — Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys   spp.,   Cirrhinus   spp.,   Mylopharyngodon piceus,  Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) kg 25%
0303.26.00 — Eels (Anguilla spp.) kg 25%
0303.29.00 — Other kg 25%
–  Flat  fish  (Pleuronectidae,  Bothidae,  Cynoglossidae,  Soleidae, Scophthalmidae  and  Citharidae),  excluding  edible  fish  offal  of subheadings  0303.91 to 0303.99:
0303.31.00 —     Halibut     (Reinhardtius     hippoglossoides,     Hippoglossus hippoglossus, Hippoglossus stenolepis) kg 25%
0303.32.00 — Plaice (Pleuronectes platessa) kg 25%
0303.33.00 — Sole (Solea spp.) kg 25%
0303.34.00 —  Turbots (Psetta maxima) kg 25%
0303.39.00 — Other kg 25%
– Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0303.91 to 0303.99 :
0303.41.00 — Albacore or longfinned tunas (Thunnus alalunga) kg 25%
0303.42.00 — Yellowfin tunas (Thunnus albacares) kg 25%
0303.43.00 — Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) kg 25%
0303.44.00 — Bigeye tunas (Thunnus obesus) kg 25%
0303.45.00 –Atlantic  and  Pacific  bluefin  tunas  (Thunnus  thynnus,  Thunnus orientalis) kg 25%
0303.46.00 — Southern bluefin tunas (Thunnus maccoyii) kg 25%
0303.49.00 — Other kg 25%
– 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.), 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 subheadings 0303.91 to 0303.99:
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
0303.51.00 — Herrings (Clupea harengus, Clupea pallasii) kg 25%
0303.53.00 — Sardines (Sardina pilchardus, Sardinops spp.), sardinella kg 25%
(Sardinella spp.), brisling or sprats (Sprattus sprattus)
0303.54.00 — Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) kg 25%
0303.55.00 — Jack and horse mackerel (Trachurus spp.) kg 25%
0303.56.00 — Cobia (Rachycentron canadum) kg 25%
0303.57.00 — Swordfish (Xiphias gladius) kg 25%
0303.59.00 — Other kg 25%
–    Fish    of    the    families    Bregmacerotidae,    Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae,  excluding  edible  fish  offal  of  subheadings 0303.91 to 0303.99:
0303.63.00 –Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) kg 25%
0303.64.00 — Haddock (Melanogrammus aeglefinus) kg 25%
0303.65.00 — Coalfish (Pollachius virens) kg 25%
0303.66.00 — Hake (Merluccius spp., Urophycis spp.) kg 25%
0303.67.00 — Alaska Pollock (Theragra chalcogramma). kg 25%
0303.68.00 —   Blue   whitings   (Micromesistius   poutassou,   Micromesistius australis) kg 25%
0303.69.00 — Other kg 25%
– Other fish, excluding edible fish offal of subheadings 0303.91 to 0303.99:
0303.81.00 — Dogfish and other sharks kg 25%
0303.82.00 — Rays and skates (Rajidae) kg 25%
0303.83.00 — Toothfish (Dissostichus spp.) kg 25%
0303.84.00 — Seabass (Dicentrarchus spp.) kg 25%
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
0303.89.00 — Other kg 25%
– Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal :
0303.91.00 — Livers, roes and milt kg 25%
0303.92.00 — Shark fins kg 25%
0303.99.00 — Other kg 25%
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,  Megalobrama  spp.),  eels  (Anguilla  spp.),  Nile  perch (Lates niloticus)  and snakeheads (Channa spp.):
0304.31.00 — Tilapias (Oreochromis spp.) kg 25%
0304.32.00 —  Catfish  (Pangasius  spp.,  Silurus  spp.,  Clarias  spp.,  Ictalurus spp.) kg 25%
0304.33.00 — Nile Perch (Lates niloticus) kg 25%
0304.39.00 — Other kg 25%
– Fresh or chilled fillets of other fish:
0304.41.00 — Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch,   Oncorhynchus   masou   and   Oncorhynchus   rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) kg 25%
0304.42.00 — Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus  aguabonita,  Oncorhynchus  gilae,  Oncorhynchus apache and Oncorhynchus chrysogaster) kg 25%
0304.43.00 — Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, kg 25%
Scophthalmidae and Citharidae)
0304.44.00 —    Fish    of    the    families    Bregmacerotidae,    Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae kg 25%
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
0304.45.00 — Swordfish (Xiphias gladius) kg 25%
0304.46.00 — Toothfish (Dissostichus spp.) kg 25%
0304.47.00 — Dogfish and other sharks kg 25%
0304.48.00 — Rays and skates (Rajidae) kg 25%
0304.49.00 — Other kg 25%
– Other, fresh or chilled:
0304.51.00 —  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.) kg 25%
0304.52.00 — Salmonidae kg 25%
0304.53.00 —    Fish    of    the    families    Bregmacerotidae,    Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae kg 25%
0304.54.00 — Swordfish (Xiphias gladius) kg 25%
0304.55.00 — Toothfish (Dissostichus spp.) kg 25%
0304.56.00 — Dogfish and other sharks Kg 25%
0304.57.00 — Rays and skates (Rajidae) kg 25%
0304.59.00 — Other kg 25%
– Frozen 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,  Megalobrama spp.),   eels   (Anguilla   spp.),   Nile   perch   (Lates   niloticus)   and snakeheads (Channa spp.):
0304.61.00 — Tilapias (Oreochromis spp.) kg 25%
0304.62.00 —  Catfish  (Pangasius  spp.,  Silurus  spp.,  Clarias  spp.,  Ictalurus spp.) kg 25%
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
0304.63.00 — Nile Perch (Lates niloticus) kg 25%
0304.69.00 — Other kg 25%
–   Frozen   fillets   of   fish   of   the   families   Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:
0304.71.00 — Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) kg 25%
0304.72.00 — Haddock (Melanogrammus aeglefinus) kg 25%
0304.73.00 — Coalfish (Pollachius virens) kg 25%
0304.74.00 — Hake (Merluccius spp., Urophycis spp.) kg 25%
0304.75.00 — Alaska Pollock (Theragra chalcogramma). kg 25%
0304.79.00 — Other kg 25%
– Frozen fillets of other fish:
0304.81.00 — Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch,   Oncorhynchus   masou   and   Oncorhynchus   rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Huchohucho) kg 25%
0304.82.00 — Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus  aguabonita,  Oncorhynchus  gilae,  Oncorhynchus apache and Oncorhynchus chrysogaster) kg 25%
0304.83.00 —  Flat  fish  (Pleuronectidae,  Bothidae,  Cynoglossidae,  Soleidae, Scophthalmidae and Citharidae) kg 25%
0304.84.00 — Swordfish (Xiphias gladius) kg 25%
0304.85.00 — Toothfish (Dissostichus spp.) kg 25%
0304.86.00 — Herrings (Clupea harengus, Clupea pallasii) kg 25%
0304.87.00 –Tunas  (of  the  genus  Thunnus),  skipjack  tuna  (stripe-bellied bonito) (Katsuwonus pelamis). kg 25%
0304.88.00 — Dogfish, other sharks, rays and skates (Rajidae)”. kg 25%
0304.89.00 — Other kg 25%
– Other, frozen:
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
0304.91.00 — Swordfish (Xiphias gladius) kg 25%
0304.92.00 — Toothfish (Dissostichus spp.) kg 25%
0304.93.00 —   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.) kg 25%
0304.94.00 — Alaska Pollock (Theragra chalcogramma) kg 25%
0304.95.00 —    Fish    of    the    families    Bregmacerotidae,    Euclichthyidae, Gadidae,   Macrouridae,   Melanonidae,   Merlucciidae,   Moridae and   Muraenolepididae,   other   than  Alaska   Pollock   (Theragra chalcogramma) kg 25%
0304.96.00 — Dogfish and other sharks kg 25%
0304.97.00 — Rays and skates (Rajidae) Kg 25%
0304.99.00 — Other kg 25%
03.05 Fish,  dried,  salted  or  in  brine;  smoked  fish,  whether  or  not cooked before or during the smoking process.
0305.20.00 – Livers, roes and milt of fish, dried, smoked, salted or in brine kg 25%
– Fish fillets, dried, salted or in brine, but not smoked:
0305.31.00 —   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 kg 25%
0305.32.00 —    Fish    of    the    families    Bregmacerotidae,    Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae kg 25%
0305.39.00 — Other kg 25%
– Smoked fish, including fillets, other than edible fish offal:
0305.41.00 — Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch,   Oncorhynchus   masou   and   Oncorhynchus   rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) kg 25%
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
0305.42.00 — Herrings (Clupea harengus, Clupea pallasii) kg 25%
-Smoked fish, including fillets, other than edible fish offal:
0305.43.00 — Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus  aguabonita,  Oncorhynchus  gilae,  Oncorhynchus apache and Oncorhynchus chrysogaster) kg 25%
0305.44.00 —   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) kg 25%
0305.49.00 — Other kg 25%
– Dried fish, other than edible fish offal, whether or not salted but not smoked:
0305.51.00 — Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) kg 25%
0305.52.00 —   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.) kg 25%
0305.53.00 —      Fish   of   the   families   Bregmacerotidae,   Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) kg 25%
0305.54.00 –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.), jacks,  crevalles  (Caranx  spp.),  cobia  (Rachycentron  canadum), silver   pomfrets     spp.),   capelin   (Mallotus   villosus),   swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae) kg 25%
0305.59.00 — Other kg 25%
– Fish, salted but not dried or smoked and fish in brine, other than edible fish offal:
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
0305.61.00 — Herrings (Clupea harengus, Clupea pallasii) kg 25%
0305.62.00 — Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) kg 25%
0305.63.00 — Anchovies (Engraulis spp.) kg 25%
0305.64.00 —  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.) kg 25%
0305.69.00 — Other kg 25%
– Fish fins, heads, tails, maws and other edible fish offal:
0305.71.00 — Shark fins kg 25%
0305.72.00 — Fish heads, tails and maws kg 25%
0305.79.00 — Other kg 25%
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.
– Frozen:
0306.11.00 — Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) kg 25%
0306.12.00 — Lobsters (Homarus spp.) kg 25%
0306.14.00 — Crabs kg 25%
0306.15.00 — Norway lobsters (Nephrops norvegicus) kg 25%
0306.16.00 —  Cold-water  shrimps  and  prawns  (Pandalus  spp.,  Crangon crangon) kg 25%
0306.17.00 — Other shrimps and prawns kg 25%
0306.19.00 — Other. kg 25%
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
– Live, fresh or chilled :
0306.31.00 —  Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) kg 25%
0306.32.00 — Lobsters (Homarus spp.) kg 25%
0306.33.00 — Crabs kg 25%
0306.34.00 — Norway lobsters (Nephrops norvegicus) kg 25%
0306.35.00 —  Cold-water  shrimps  and  prawns  (Pandalus  spp.,  Crangon crangon) kg 25%
0306.36.00 — Other shrimps and prawns kg 25%
0306.39.00 — Other kg 25%
-Other:
0306.91.00 — Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) kg 25%
0306.92.00 — Lobsters (Homarus spp.) kg 25%
0306.93.00 —  Crabs kg 25%
0306.94.00 — Norway lobsters (Nephrops norvegicus) kg 25%
0306.95.00 — Shrimps and prawns kg 25%
0306.99.00 — Other. kg 25%
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.
– Oysters:
0307.11.00 — Live, fresh or chilled kg 25%
0307.12.00 –Frozen kg 25%
0307.19.00 — Other kg 25%
– Scallops and other molluscs of the family Pectinidae :
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
0307.21.00 — Live, fresh or chilled kg 25%
0307.22.00 — Frozen kg 25%
0307.29.00 — Other kg 25%
– Mussels (Mytilus spp., Perna spp.):
0307.31.00 — Live, fresh or chilled kg 25%
0307.32.00 — Frozen kg 25%
0307.39.00 — Other kg 25%
– Cuttle fish and squid:
0307.42.00 — Live, fresh or chilled kg 25%
0307.43.00 — Frozen kg 25%
0307.49.00 — Other kg 25%
– Octopus (Octopus spp.):
0307.51.00 — Live, fresh or chilled kg 25%
0307.52.00 — Frozen kg 25%
0307.59.00 — Other kg 25%
0307.60.00 – Snails, other than sea snails kg 25%
–  Clams,  cockles  and  ark  shells  (families  Arcidae,  Arcticidae, Cardiidae,  Donacidae,  Hiatellidae,  Mactridae,  Mesodesmatidae, Myidae,  Semelidae,  Solecurtidae,  Solenidae,  Tridacnidae  and Veneridae):
0307.71.00 — Live, fresh or chilled kg 25%
0307.72.00 — Frozen kg 25%
0307.79.00 — Other kg 25%
– Abalone (Haliotis spp.) and stromboid conchs (Strombus spp):
0307.81.00 — Live, fresh or chilled abalone (Haliotis spp) kg 25%
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
0307.82.00 — Live, fresh or chilled stromboid conchs (Strombus spp) kg 25%
0307.83.00 — Frozen abalone (Haliotis spp) kg 25%
0307.84.00 — Frozen stromboid conchs (Strombus spp) kg 25%
0307.87.00 — Other abalone (Haliotis spp) kg 25%
0307.88.00 — Other stromboid conchs (Strombus spp) kg 25%
– Other:
0307.91.00 — Live, fresh or chilled kg 25%
0307.92.00 –Frozen kg 25%
0307.99.00 — Other kg 25%
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.
– Sea cucumbers (Stichopus japonicus, Holothuroidea):
0308.11.00 — Live, fresh or chilled kg 25%
0308.12.00 — Frozen kg 25%
0308.19.00 — Other kg 25%
–  Sea  urchins  (Strongylocentrotus  spp.,  Paracentrotus  lividus, Loxechinus albus, Echinus esculentus):
0308.21.00 — Live, fresh or chilled kg 25%
0308.22.00 — Frozen kg 25%
0308.29.00 — Other kg 25%
0308.30.00 – Jellyfish (Rhopilema spp.) kg 25%
0308.90.00 – Other kg 25%
03.09 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
0309.10.00 – Of fish kg 25%
0309.90.00 – Other kg 25%
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 04.03, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.
3.-       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.
4.-       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.
5.-       This Chapter does not cover:
(a)        Non-living insects, unfit for human consumption (heading 05.11);
(b)       Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading 17.02);
(c)       Products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 19.01 or 21.06); or
(d)       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).
6.-       For the purposes of heading 04.10, the term “insects” means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV).
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).
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
04.01 Milk and cream, not concentrated nor containing added sugar or other sweetening matter.
0401.10.00 – Of a fat content, by weight, not exceeding1% kg SI
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
0401.20.00 – Of a fat content, by weight, exceeding 1% but not exceeding 6% kg SI
0401.40.00 – Of a fat content, by weight, exceeding 6% but not exceeding 10% kg SI
0401.50.00 – Of a fat content, by weight, exceeding 10% kg SI
04.02 Milk and cream, concentrated or containing added sugar or other sweetening matter.
0402.10.00 – In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5% kg SI
– In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5% :
0402.21.00 — Not containing added sugar or other sweetening matter: kg SI
0402.29.00 — Other: kg SI
– Other:
0402.91.00 — Not containing added sugar or other sweetening matter kg SI
0402.99.00 — Other: kg SI
04.03 Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not
concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.
0403.20.00 -Yogurt kg SI
0403.90.00 – Other kg SI
04.04 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.
0404.10.00 – Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter kg 25%
0404.90.00 – Other kg 25%
04.05 Butter and other fats and oils derived from milk; dairy spreads.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
0405.10.00 – Butter kg 35%
0405.20.00 – Dairy spreads kg 35%
0405.90.00 – Other kg 35%
04.06 Cheese and curd.
0406.10.00 – Fresh (unripened or uncured) cheese, including whey cheese, and curd kg SI
0406.20.00 – Grated or powdered cheese, of all kinds kg SI
0406.30.00 – Processed cheese, not grated or powdered kg SI
0406.40.00 – Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti kg SI
0406.90.00 – Other cheese kg SI
04.07 Birds’ eggs, in shell, fresh, preserved or cooked.
– Fertilised eggs for incubation:
0407.11.00 — Of fowls of the species Gallus domesticus kg 25%
0407.19.00 — Other kg 25%
– Other fresh eggs:
0407.21.00 — Of fowls of the species Gallus domesticus kg 25%
0407.29.00 — Other kg 25%
0407.90.00 – Others kg 25%
04.08 Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.
– Egg yolks:
0408.11.00 — Dried kg 25%
0408.19.00 — Other kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Other:
0408.91.00 — Dried kg 25%
0408.99.00 — Other kg 25%
04.09 0409.00.00 Natural honey. kg 25%
04.10 Insects and other edible products of animal origin, not elsewhere specified or included.
0410.10.00 – Insects kg 25%
0410.90.00 – Other kg 25%
Chapter 5 Products of animal origin,
not elsewhere specified or included
Notes.
1.-         This Chapter does not cover:
(a)        Edible  products  (other  than  guts,  bladders  and  stomachs  of  animals,  whole  and  pieces  thereof,  and animal blood, liquid or dried);
(b)        Hides or skins (including furskins) other than goods of heading 05.05 and parings and similar waste of raw hides or skins of heading 05.11 (Chapter 41 or 43);
(c)         Animal textile materials, other than horsehair and horsehair waste (Section XI); or
(d)        Prepared knots or tufts for broom or brush making (heading 96.03).
2.-         For the purposes of heading 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.
3.-         Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as “ivory”.
4.-         Throughout the Nomenclature, the expression “horsehair” means hair of the manes or tails of equine or bovine animals.  Heading 05.11 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
05.01 0501.00.00 Human hair, unworked, whether or not washed or scoured; waste of human hair. kg 35%
05.02 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.
0502.10.00 – Pigs’, hogs’ or boars’ bristles and hair and waste thereof kg 25%
0502.90.00 – Other kg 25%
[05.03]
05.04 0504.00.00 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked. kg 25%
05.05 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with
trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers.
0505.10.00 – Feathers of a kind used for stuffing; down kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
0505.90.00 – Other kg 25%
05.06 Bones and horn-cores, unworked, defatted,simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products.
0506.10.00 – Ossein and bones treated with acid kg 25%
0506.90.00 – Other kg 25%
05.07 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products.
– Ivory; ivory powder and waste:
0507.10.10 — Elephant Tusks kg 35%
0507.10.20 — Hippo teeth kg 35%
0507.10.30 — Rhinoceros horns kg 35%
0507.10.90 — Other kg 35%
0507.90.00 – Other kg 35%
05.08 0508.00.00 Coral and similar materials, unworked or simply prepared  but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof. kg 35%
[05.09]
05.10 0510.00.00 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. kg 10%
05.11 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.
0511.10.00 – Bovine semen kg 0%
– Other:
— Products of fish or crustaceans, molluscs or other aquatic invertebr-ates; dead animals of Chapter  3:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
0511.91.10 — Fish eggs and roes kg 0%
0511.91.20 — Fish waste kg 0%
0511.91.90 — Other kg 25%
— Other:
0511.99.10 — Animal semen other than of bovine kg 0%
0511.99.90 — Other kg 25%
Section II
VEGETABLE PRODUCTS
Note.
1.-         In this Section the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
Chapter 6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Notes.
1.-         Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.
2.-         Any reference in heading 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials.   However, these headings do not include collages or similar decorative plaques of heading 97.01.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
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 – Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant u 0%
0601.20.00 – Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots u 0%
06.02 Other live plants (including their roots), cuttings and slips; mushroom spawn.
0602.10.00 – Unrooted cuttings and slips u 0%
0602.20.00 – Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts u 0%
0602.30.00 – Rhododendrons and azaleas, grafted or not u 0%
0602.40.00 – Roses, grafted or not u 0%
0602.90.00 – Other kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
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 — Roses kg 35%
0603.12.00 — Carnations kg 35%
0603.13.00 — Orchids kg 35%
0603.14.00 — Chrysanthemums kg 35%
0603.15.00 — Lilies (Lilium spp.) kg 35%
0603.19.00 — Other kg 35%
0603.90.00 – Other kg 35%
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 – Fresh kg 25%
0604.90.00 – Other kg 25%
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).
5.-         Heading 07.11 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
07.01 Potatoes, fresh or chilled.
0701.10.00 – Seed kg 25%
0701.90.00 – Other kg 35%
07.02 0702.00.00 Tomatoes, fresh or chilled. kg 35%
07.03 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
0703.10.00 – Onions and shallots kg 35%
0703.20.00 – Garlic kg 35%
0703.90.00 – Leeks and other alliaceous vegetables kg 35%
07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
0704.10.00 – Cauliflowers and broccoli. kg 35%
0704.20.00 – Brussels sprouts kg 35%
0704.90.00 – Other kg 35%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
07.05 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
– Lettuce:
0705.11.00 — Cabbage lettuce (head lettuce) kg 35%
0705.19.00 — Other kg 25%
– Chicory:
0705.21.00 — Witloof chicory (Cichorium intybus var.foliosum) kg 25%
0705.29.00 — Other kg 25%
07.06 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
0706.10.00 – Carrots and turnips kg 35%
0706.90.00 – Other kg 35%
07.07 0707.00.00 Cucumbers and gherkins, fresh or chilled. kg 35%
07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled.
0708.10.00 – Peas (Pisum sativum) kg 35%
0708.20.00 – Beans (Vigna spp., Phaseolus spp.) kg 35%
0708.90.00 – Other leguminous vegetables kg 35%
07.09 Other vegetables, fresh or chilled.
0709.20.00 – Asparagus kg 25%
0709.30.00 – Aubergines (egg-plants) kg 25%
0709.40.00 – Celery other than celeriac kg 25%
– Mushrooms and truffles:
0709.51.00 — Mushrooms of the genus Agaricus kg 35%
0709.52.00 — Mushrooms of the genus Boletus kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
0709.53.00 –Mushrooms of the genus Cantharellus kg 25%
0709.54.00 — Shiitake (Lentinus edodes) kg 25%
0709.55.00 — Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum) kg 25%
0709.56.00 — Truffles (Tuber spp.) kg 25%
0709.59.00 — Other kg 25%
0709.60.00 – Fruits of the genus Capsicum or of the genus Pimenta kg 25%
0709.70.00 – Spinach, New Zealand spinach and orache spinach (garden spinach) kg 25%
– Other:
0709.91.00 — Globe artichokes kg 25%
0709.92.00 — Olives kg 25%
0709.93.00 — Pumpkins, squash and gourds (Cucurbita spp.) kg 35%
0709.99.00 — Other kg 35%
07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
0710.10.00 – Potatoes kg 35%
– Leguminous vegetables, shelled or unshelled:
0710.21.00 — Peas (Pisum sativum) kg 35%
0710.22.00 — Beans (Vigna spp., Phaseolus spp.) kg 35%
0710.29.00 — Other kg 35%
0710.30.00 – Spinach, New Zealand spinach and orache spinach (garden spinach) kg 35%
0710.40.00 – Sweet corn kg 35%
0710.80.00 – Other vegetables kg 35%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
0710.90.00 – Mixtures of vegetables kg 35%
07.11 Vegetables provisionally preserved, but unsuitable in that state for immediate consumption.
0711.20.00 – Olives kg 25%
0711.40.00 – Cucumbers and gherkins kg 35%
– Mushrooms and truffles:
0711.51.00 — Mushrooms of the genus  Agaricus kg 35%
0711.59.00 — Other kg 35%
0711.90.00 – Other vegetables; mixtures of vegetables kg 35%
07.12 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
0712.20.00 – Onions kg 35%
– Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles:
0712.31.00 — Mushrooms of the genus  Agaricus kg 35%
0712.32.00 — Wood ears (Auricularia spp.) kg 25%
0712.33.00 — Jelly fungi (Tremella spp.) kg 25%
0712.34.00 — Shiitake (Lentinus edodes) kg 25%
0712.39.00 — Other kg 25%
0712.90.00 – Other vegetables; mixtures of vegetables kg 25%
07.13 Dried leguminous vegetables, shelled, whether or not skinned or split.
0713.10.00 – Peas (Pisum sativum) kg 35%
0713.20.00 – Chickpeas (garbanzos) kg 25%
– Beans (Vigna spp., Phaseolus spp.):
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
0713.31.00 — Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek kg 25%
0713.32.00 — Small red (Adzuki) beans (Phaseolus or Vigna angularis) kg 25%
0713.33.00 — Kidney beans, including white pea beans (Phaseolus vulgaris) kg 35%
0713.34.00 — Bambara beans (Vigna subterranea or Voandzeia subterranea) kg 25%
0713.35.00 — Cow peas (Vigna unguiculata) kg 35%
0713.39.00 — Other kg 25%
0713.40.00 – Lentils kg 25%
0713.50.00 – Broad beans (Vicia faba var.major) and horse beans (Vicia faba var.equina, Vicia faba var.minor) Kg 25%
0713.60.00 – Pigeon peas (Cajanus cajan) kg 25%
0713.90.00 – Other kg 25%
07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith.
0714.10.00 – Manioc (cassava) kg 25%
0714.20.00 – Sweet potatoes kg 35%
0714.30.00 – Yams (Dioscorea spp.) kg 35%
0714.40.00 – Taro (Colocasia spp.) kg 25%
0714.50.00 – Yautia (Xanthosoma spp.) kg 25%
0714.90.00 – Other kg 25%
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.
4.-       Heading 08.12 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
08.01 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
– Coconuts:
0801.11.00 — Desiccated kg 35%
0801.12.00 — In the inner shell (endocarp) kg 35%
0801.19.00 — Other kg 35%
– Brazil nuts:
0801.21.00 — In shell kg 35%
0801.22.00 — Shelled kg 35%
– Cashew nuts:
0801.31.00 — In shell kg 35%
0801.32.00 — Shelled kg 35%
08.02 Other nuts, fresh or dried, whether or not shelled or peeled.
– Almonds:
0802.11.00 — In shell kg 10%
0802.12.00 — Shelled kg 35%
– Hazelnuts or filberts (Corylus spp.):
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
0802.21.00 — In shell kg 35%
0802.22.00 — Shelled kg 25%
– Walnuts:
0802.31.00 — In shell kg 35%
0802.32.00 — Shelled kg 35%
– Chestnuts (Castanea spp.):
0802.41.00 — In shell kg 35%
0802.42.00 — Shelled kg 35%
– Pistachios:
0802.51.00 — In shell kg 35%
0802.52.00 — Shelled kg 35%
– Macadamia nuts:
0802.61.00 — In shell kg 25%
0802.62.00 — Shelled kg 35%
0802.70.00 – Kola nuts (Cola spp.) kg 35%
0802.80.00 – Areca nuts kg 35%
– Other.
0802.91.00 — Pine nuts, in shell kg 35%
0802.92.00 — Pine nuts, shelled kg 35%
0802.99.00 — Other kg 35%
08.03 Bananas, including plantains, fresh or dried.
0803.10.00 – Plantains kg 35%
0803.90.00 – Other kg 35%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
08.04 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.
0804.10.00 – Dates kg 25%
0804.20.00 – Figs kg 25%
0804.30.00 – Pineapples kg 35%
0804.40.00 – Avocados kg 35%
0804.50.00 – Guavas, mangoes and mangosteens kg 35%
08.05 Citrus fruit, fresh or dried.
0805.10.00 – Oranges kg 35%
– Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids :
0805.21.00 —  Mandarins (including tangerines and satsumas) kg 35%
0805.22.00 — Clementines kg 35%
0805.29.00 –Other kg 35%
0805.40.00 – Grapefruit and pomelos kg 35%
0805.50.00 – Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia,Citrus latifolia)) kg 35%
0805.90.00 – Other kg 35%
08.06 Grapes, fresh or dried.
0806.10.00 – Fresh kg 35%
0806.20.00 – Dried kg 35%
08.07 Melons (including watermelons) and papaws (papayas), fresh.
– Melons (including watermelons):
0807.11.00 — Watermelons kg 35%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
0807.19.00 — Other kg 35%
0807.20.00 – Papaws (papayas) kg 35%
08.08 Apples, pears and quinces, fresh.
0808.10.00 – Apples kg 25%
0808.30.00 – Pears kg 25%
0808.40.00 – Quinces kg 25%
08.09 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
0809.10.00 – Apricots kg 25%
– Cherries:
0809.21.00 — Sour cherries (Prunus cerasus) kg 25%
0809.29.00 — Other kg 25%
0809.30.00 – Peaches, including nectarines kg 25%
0809.40.00 – Plums and sloes kg 25%
08.10 Other fruit, fresh.
0810.10.00 – Strawberries kg 25%
0810.20.00 – Raspberries, blackberries, mulberries and loganberries kg 25%
0810.30.00 – Black, white or red currants and gooseberries kg 25%
0810.40.00 – Cranberries, bilberries and other fruits of the genus Vaccinium kg 25%
0810.50.00 – Kiwifruit kg 25%
0810.60.00 – Durians kg 25%
0810.70.00 – Persimmons kg 25%
0810.90.00 – Other kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
08.11 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.
0811.10.00 – Strawberries kg 25%
0811.20.00 – Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries kg 25%
0811.90.00 – Other kg 25%
08.12 Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption.
0812.10.00 – Cherries kg 25%
0812.90.00 – Other kg 25%
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 – Apricots kg 25%
0813.20.00 – Prunes kg 25%
0813.30.00 – Apples kg 25%
0813.40.00 – Other fruit kg 25%
0813.50.00 – Mixtures of nuts or dried fruits of this Chapter kg 25%
08.14 0814.00.00 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions. kg 25%
Notes. Chapter 9
Coffee, tea, maté and spices
1.-       Mixtures of the products of headings. 09.04 to 09.10 are to be classified as follows:
(a)         Mixtures of two or more of the products of the same heading are to be classified in that heading;
(b)         Mixtures of two or more of the products of different headings are to be classified in heading 09.10.
The addition of other substances to the products of headings. 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 21.03.
2.-         This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12.11.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
09.01 Coffee,   whether   or   not   roasted   or   decaffeinated;   coffee husks and skins; coffee substitutes containing coffee in any proportion.
– Coffee, not roasted:
0901.11.00 — Not decaffeinated kg 35%
0901.12.00 — Decaffeinated kg 35%
– Coffee roasted:
0901.21.00 — Not decaffeinated kg 35%
0901.22.00 — Decaffeinated kg 35%
0901.90.00 – Other kg 35%
09.02 Tea, whether or not flavoured.
– Green tea (not fermented) in immediate packings of a content not exceeding 3 kg:
0902.10.10 — Purple  tea Kg 35%
0902.10.90 — Other kg 35%
– Other green tea ( not fermented):
0902.20.10 — Purple  tea kg 35%
0902.20.90 — Other kg 35%
0902.30.00 – Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg kg 35%
0902.40.00 – Other black tea (fermented) and other partly fermented tea kg 35%
09.03 0903.00.00 Maté kg 35%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
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 — Neither crushed nor ground kg 35%
0904.12.00 — Crushed or ground kg 35%
– Fruits of the genus Capsicum or of the genus Pimenta:
0904.21.00 — Dried, neither crushed nor ground kg 35%
0904.22.00 — Crushed or ground kg 35%
09.05 Vanilla.
0905.10.00 – Neither crushed nor ground kg 25%
0905.20.00 – Crushed or ground. kg 25%
09.06 Cinnamon and cinnamon-tree flowers.
– Neither crushed nor ground:
0906.11.00 — Cinnamon (Cinnamomum zeylanicum Blume) kg 25%
0906.19.00 — Other kg 25%
0906.20.00 – Crushed or ground kg 25%
09.07 Cloves (whole fruit, cloves and stems).
0907.10.00 – Neither crushed nor ground kg 35%
0907.20.00 – Crushed or ground kg 35%
09.08 Nutmeg, mace and cardamoms.
– Nutmeg:
0908.11.00 — Neither crushed nor ground kg 25%
0908.12.00 — Crushed or ground kg 25%
– Mace:
0908.21.00 — Neither crushed nor ground kg 25%
0908.22.00 — Crushed or ground kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Cardamoms:
0908.31.00 — Neither crushed nor ground kg 25%
0908.32.00 — Crushed or ground kg 25%
09.09 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries.
– Seeds of coriander:
0909.21.00 — Neither crushed nor ground kg 25%
0909.22.00 — Crushed or ground kg 25%
– Seeds of cumin:
0909.31.00 — Neither crushed nor ground kg 25%
0909.32.00 — Crushed or ground kg 25%
– Seeds of anise, badian, caraway or fennel; juniper berries:
0909.61.00 — Neither crushed nor ground kg 25%
0909.62.00 — Crushed or ground kg 25%
09.10 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.
– Ginger:
0910.11.00 — Neither crushed nor ground kg 35%
0910.12.00 — Crushed or ground kg 35%
0910.20.00 – Saffron kg 25%
0910.30.00 – Turmeric (curcuma) kg 25%
– Other spices:
0910.91.00 — Mixtures referred to in Note 1 (b) to this Chapter kg 25%
0910.99.00 — Other kg 25%
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.
1.-         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.  Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 10.08.
2.-       Heading 10.05 does not cover sweet corn (Chapter 7).
Subheading Notes
(A)        The term “durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter- specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
10.01 Wheat and meslin.
– Durum wheat:
1001.11.00 — Seed kg 0%
1001.19.00 — Other kg 0%
– Other:
1001.91.00 — Seed kg 0%
— Other:
1001.99.10 — Hard Wheat kg 35%
1001.99.90 — Other kg 35%
10.02 Rye.
1002.10.00 – Seed kg 0%
1002.90.00 – Other kg 0%
10.03 Barley.
1003.10.00 – Seed kg 0%
1003.90.00 – Other kg 25%
10.04 – Oats.
1004.10.00 – Seed kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
1004.90.00 – Other kg 0%
10.05 Maize (corn).
1005.10.00 – Seed kg 25%
1005.90.00 – Other kg SI
10.06 Rice.
1006.10.00 – Rice in the husk (paddy or rough) kg SI
1006.20.00 – Husked (brown) rice kg SI
1006.30.00 – Semi-milled or wholly milled rice, whether or not polished or glazed kg SI
1006.40.00 – Broken rice kg SI
10.07 Grain sorghum.
1007.10.00 – Seed kg 25%
1007.90.00 – Other kg 25%
10.08 Buckwheat, millet and canary seeds; other cereals.
1008.10.00 – Buckwheat kg 25%
– Millet:
1008.21.00 – Seeds kg 25%
1008.29.00 – Other kg 25%
1008.30.00 – Canary seeds kg 25%
1008.40.00 – Fonio (Digitaria spp.) kg 25%
1008.50.00 – Quinoa (Chenopodium quinoa) kg 25%
1008.60.00 – Triticale kg 25%
1008.90.00 – Other cereals kg 25%
Chapter 11
Products of the milling industry; malt; starches; inulin; wheat gluten
Notes.
1.-         This Chapter does not cover:
(a)         Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);
(b)         Prepared flours, groats, meals or starches of heading 19.01;
(c)         Corn flakes or other products of heading 19.04;
(d)         Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05;
(e)         Pharmaceutical products (Chapter 30); or
(f)          Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
2.-         (A)       Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product:
(a)         a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column(2); and
(b)         an ash content (after deduction of any added minerals) not exceeding that indicated in Column(3)
Otherwise,  they  fall  in  heading  23.02.  However,  germ  of  cereals,  whole,  rolled,  flaked  or  ground,  is always classified in heading 11.04.
(B)         Products falling in this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column
(4) or (5) is not less, by weight, than that shown against the cereal concerned.
Otherwise, they fall in heading11.03 or 11.04.
Cereal (1) Starch Content (2) Ash Content (3) Rate of passage through a sieve with an aperture of
315 micrometres (microns)
(4)		 500 micrometres (microns)
(5)
Wheat and rye 45% 2.5% 80% –
Barley 45% 3% 80% –
Oats 45% 5% 80% –
Maize (corn) and grain
Sorghum 45% 2% – 90%
Rice 45% 1.6% 80% –
Buckwheat 45% 4% 80% –
3.-         For the purposes of heading 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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
11.01 1101.00.00 Wheat or meslin flour. kg SI
11.02 Cereal flours other than of wheat or meslin.
1102.20.00 – Maize (corn) flour kg SI
– Other:
1102.90.10 — Rice flour kg SI
1102.90.90 — Other kg 25%
11.03 Cereal groats, meal and pellets..
– Groats and meal:
1103.11.00 — Of wheat kg 25%
1103.13.00 — Of maize (corn) kg 25%
1103.19.00 — Of other cereals kg 25%
1103.20.00 – Pellets kg 25%
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 — Of oats kg 25%
1104.19.00 — Of other cereals kg 25%
– Other worked grains (for example, hulled, pearled, sliced or kibbled):
1104.22.00 — Of oats kg 25%
1104.23.00 — Of maize (corn) kg 25%
1104.29.00 — Of other cereals kg 25%
1104.30.00 – Germ of cereals, whole, rolled, flaked or ground kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
11.05 Flour, meal, powder, flakes, granules and pellets of potatoes.
1105.10.00 – Flour, meal and powder kg 25%
1105.20.00 – Flakes, granules and pellets kg 25%
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 – Of the dried leguminous vegetables of heading 07.13 kg 25%
1106.20.00 – Of sago or of roots or tubers of heading 07.14 kg 25%
1106.30.00 – Of the products of Chapter 8 kg 25%
11.07 Malt, whether or not roasted.
1107.10.00 – Not roasted kg 10%
1107.20.00 – Roasted kg 10%
11.08 Starches; inulin.
– Starches:
1108.11.00 — Wheat starch kg 10%
1108.12.00 — Maize (corn) starch kg 10%
1108.13.00 — Potato starch kg 10%
1108.14.00 — Manioc (cassava) starch kg 10%
1108.19.00 — Other starches kg 10%
1108.20.00 – Inulin kg 10%
11.09 1109.00.00 Wheat gluten, whether or not dried. kg 10%
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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
12.01 Soya beans, whether or not broken.
1201.10.00 – Seed kg 10%
1201.90.00 – Other kg 10%
12.02 Ground-nuts,  not  roasted  or  otherwise  cooked,  whether  or not shelled or broken.
1202.30.00 – Seed kg 10%
– Other:
1202.41.00 — In shell kg 10%
1202.42.00 — Shelled, whether or not broken kg 10%
12.03 1203.00.00 Copra. kg 10%
12.04 1204.00.00 Linseed, whether or not broken. kg 10%
12.05 Rape or colza seeds, whether or not broken.
1205.10.00 – Low erucic acid rape or colza seeds kg 10%
1205.90.00 – Other kg 10%
12.06 1206.00.00 Sunflower seeds, whether or not broken. kg 10%
12.07 Other oil seeds and oleaginous fruits, whether or not broken.
1207.10.00 – Palm nuts and kernels kg 10%
– Cotton seeds:
1207.21.00 — Seed kg 10%
1207.29.00 — Other kg 10%
1207.30.00 – Castor oil seeds kg 10%
1207.40.00 – Sesamum seeds kg 10%
1207.50.00 – Mustard seeds kg 10%
1207.60.00 – Safflower (Carthamus tinctorius) seeds kg 10%
1207.70.00 – Melon seeds kg 10%
– Other:
1207.91.00 — Poppy seeds kg 10%
1207.99.00 — Other kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
12.08 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard.
1208.10.00 – Of soya beans kg 10%
1208.90.00 – Other kg 10%
12.09 Seeds, fruit and spores, of a kind used for sowing.
1209.10.00 – Sugar beet seeds kg 0%
– Seeds of forage plants:
1209.21.00 — Lucerne (alfalfa) seeds kg 0%
1209.22.00 — Clover (Trifolium spp.) seeds kg 0%
1209.23.00 — Fescue seeds kg 0%
1209.24.00 — Kentucky blue grass (Poa pratensis L.) seeds kg 0%
1209.25.00 — Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds kg 0%
1209.29.00 — Other kg 0%
1209.30.00 – Seeds of herbaceous plants cultivated principally for their flowers kg 0%
– Other:
1209.91.00 — Vegetable seeds kg 0%
1209.99.00 — Other kg 0%
12.10 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin.
1210.10.00 – Hop cones, neither ground nor powdered nor in the form of pellets kg 0%
1210.20.00 – Hop cones, ground, powdered or in the form of pellets; lupulin kg 0%
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 – Ginseng roots kg 10%
1211.30.00 – Coca leaf kg 10%
1211.40.00 – Poppy straw kg 10%
1211.50.00 – Ephedra kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
1211.60.00 – Bark of African cherry (Prunus africana) kg 10%
– Other:
1211.90.10 — For Pharmaceutical purposes e.g. Cinchona Back kg 0%
1211.90.20 — Pyrethrum kg 10%
1211.90.90 — Other kg 10%
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 — Fit for human consumption kg 10%
1212.29.00 — Other kg 10%
– Other:
1212.91.00 — Sugar beet kg 10%
1212.92.00 — Locust  beans (carob) kg 10%
1212.93.00 — Sugar cane kg 10%
1212.94.00 — Chicory roots kg 10%
1212.99.00 — Other kg 10%
12.13 1213.00.00 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets. Kg 10%
12.14 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin,  forage  kale,  lupines,  vetches  and  similar  forage products, whether or not in the form of pellets.
1214.10.00 – Lucerne (alfalfa) meal and pellets kg 10%
1214.90.00 – Other kg 10%
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 mate (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 38.22);
(h)        Tanning or dyeing extracts (heading 32.01 or 32.03);
(ij)       Essential  oils,  concretes,  absolutes,  resinoids,  extracted  oleoresins,  aqueous  distillates  or  aqueous solutions  of  essential  oils  or  preparations  based  on  odoriferous  substances  of  a  kind  used  for  the manufacture of beverages (Chapter 33); or
(k)         Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 40.01).
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
13.01 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams).
1301.20.00 – Gum Arabic kg 0%
1301.90.00 – Other kg 0%
13.02 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.
– Vegetable saps and extracts:
1302.11.00 — Opium kg 0%
1302.12.00 — Of liquorice kg 0%
1302.13.00 — Of hops kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
1302.14.00 — Of ephedra kg 0%
1302.19.00 — Other kg 0%
1302.20.00 – Pectic substances, pectinates and pectates kg 0%
– Mucilages and thickeners, whether or not modified, derived from vegetable products:
1302.31.00 — Agar-agar kg 0%
1302.32.00 — Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds kg 0%
1302.39.00 — Other kg 0%
Chapter 14
Vegetable plaiting materials; vegetable products not elsewhere specified or included
Notes.
1.-         This Chapter does not cover the following products which are to be classified in Section XI : vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.
2.-         Heading 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans.  The heading does not apply to chipwood (heading 44.04).
3.-         Heading 14.04 does not apply to wood wool (heading 44.05) and prepared knots or tufts for broom or brush making (heading 96.03).
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
14.01 Vegetable materials of a kind used primarily for plaiting (for example, bam- boos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark).
1401.10.00 – Bamboos kg 10%
1401.20.00 – Rattans kg 10%
1401.90.00 – Other kg 10%
[14.02]
[14.03]
14.04 Vegetable products not elsewhere specified or included.
1404.20.00 – Cotton linters kg 10%
1404.90.00 – Other kg 10%
Section III
ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;
PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
Chapter 15
Notes. Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
1.-         This Chapter does not cover:
(a)         Pig fat or poultry fat of heading 02.09;
(b)         Cocoa butter, fat or oil (heading 18.04);
(c)         Edible preparations containing by weight more than 15% of the products of heading 04.05 (generally Chapter 21);
(d)         Greaves (heading 23.01) or residues of headings. 23.04 to 23.06;
(e)         Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
(f)          Factice derived from oils (heading 40.02).
2.-         Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10).
3.-         Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
4.-         Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22.
Subheading Notes
1.-         For the purposes of subheading 1509.30, virgin olive oil has a free acidity expressed as oleic acid not exceeding
2.0 g/ 100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.
2.-         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
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
15.01 Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03.
1501.10.00 – Lard kg 10%
1501.20.00 – Other pig fat kg 10%
1501.90.00 – Other kg 10%
15.02 Fats  of  bovine animals, sheep or  goats,other  than  those  of heading 15.03.
1502.10.00 – Tallow kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
1502.90.00 – Other kg 10%
15.03 1503.00.00 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared. Kg 10%
15.04 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.
1504.10.00 – Fish-liver oils and their fractions kg 10%
1504.20.00 – Fats and oils and their fractions, of fish, other than liver oils kg 10%
1504.30.00 – Fats and oils and their fractions, of marine mammals kg 10%
15.05 1505.00.00 Wool   grease   and   fatty   substances   derived   therefrom (including lanolin). Kg 0%
15.06 1506.00.00 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified. Kg 10%
15.07 Soya-bean oil and its fractions, whether or not refined, but not chemically modified.
1507.10.00 – Crude oil, whether or not degummed kg 0%
1507.90.00 – Other kg 35%
15.08 Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
1508.10.00 – Crude oil kg 0%
1508.90.00 – Other kg 35%
15.09 Olive  oil  and  its  fractions,  whether  or  not  refined,  but  not chemically modified.
1509.20.00 – Extra virgin olive oil kg 35%
1509.30.00 – Virgin olive oil kg 35%
1509.40.00 – Other virgin olive oils kg 35%
1509.90.00 – Other kg 35%
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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
1510.10.00 – Crude olive pomace oil kg 35%
1510.90.00 – Other Kg 35%
15.11 Palm  oil  and  its  fractions,  whether  or  not  refined,  but  not chemically modified.
1511.10.00 – Crude oil kg 0%
– Other:
1511.90.10 — Palm olein, fractions kg 10%
1511.90.20 — Palm stearin, fractions kg 10%
1511.90.30 — Palm olein, RBD kg 35%
1511.90.40 — Palm stearin, RBD kg 10%
1511.90.90 — Other kg 35%
15.12 Sunflower-seed,  safflower  or  cotton-seed  oil  and  fractions thereof, whether or not refined, but not chemically modified.
– Sunflower-seed or safflower oil and fractions thereof:
1512.11.00 — Crude oil kg 10%
1512.19.00 — Other kg 35%
– Cotton-seed oil and its fractions:
1512.21.00 — Crude oil, whether or not gossypol has been removed kg 10%
1512.29.00 — Other kg 35%
15.13 Coconut  (copra),  palm  kernel  or  babassu  oil  and  fractions thereof, whether or not refined, but not chemically modified.
– Coconut (copra) oil and its fractions:
1513.11.00 — Crude oil kg 0%
1513.19.00 — Other kg 35%
– Palm kernel or babassu oil and fractions thereof:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
1513.21.00 — Crude oil kg 0%
1513.29.00 — Other kg 35%
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 — Crude oil kg 0%
1514.19.00 — Other kg 35%
– Other:
1514.91.00 — Crude oil kg 0%
1514.99.00 — Other kg 35%
15.15 Other  fixed  vegetable  or  microbial  fats  and  oils  (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
– Linseed oil and its fractions:
1515.11.00 — Crude oil kg 0%
1515.19.00 — Other kg 35%
– Maize (corn) oil and its fractions:
1515.21.00 — Crude oil kg 10%
1515.29.00 — Other kg 35%
1515.30.00 – Castor oil and its fractions kg 10%
1515.50.00 – Sesame oil and its fractions kg 35%
1515.60.00 – Microbial fats and oils and their fractions kg 25%
1515.90.00 – Other kg 25%
15.16 Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
1516.10.00 – Animal fats and oils and their fractions kg 35%
1516.20.00 – Vegetable fats and oils and their fractions kg 35%
1516.30.00 – Microbial fats and oils and their fractions kg 25%
15.17 Margarine;   edible   mixtures   or   preparations   of   animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16.
1517.10.00 – Margarine, excluding liquid margarine kg 35%
1517.90.00 – Other kg 35%
15.18 1518.00.00 Animal,   vegetable   or   microbial   fats   and   oils   and   their fractions,  boiled,  oxidised,  dehydrated,  sulphurised,  blown, polymerised by heat in vacuum or in inert gas or otherwise chemically   modified,   excluding   those   of   heading   15.16; inedible  mixtures  or  preparations  of  animal,  vegetable  or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included. Kg 35%
[15.19]
15.20 1520.00.00 Glycerol, crude; glycerol waters and glycerol lyes. kg 0%
15.21 Vegetable  waxes  (other  than  triglycerides),  beeswax,  other insect  waxes  and  spermaceti,  whether  or  not  refined  or coloured.
1521.10.00 – Vegetable waxes kg 10%
1521.90.00 – Other kg 10%
15.22 1522.00.00 Degras;   residues   resulting   from   the   treatment   of   fatty substances or animal or vegetable waxes. kg 0%
Section IV
PREPARED FOODSTUFFS; BEVERAGES,
SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY
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, crustaceans, molluscs or other aquatic invertebrates, or of insects
Notes.
1.-         This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in 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,  insects,  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, blood or insects, 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, meat offal or insects. 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.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
16.01 1601.00.00 Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products. kg 35%
16.02 Other prepared or preserved meat, meat offal, blood or insects.
1602.10.00 – Homogenised preparations kg 35%
1602.20.00 – Of liver of any animal kg 35%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Of poultry of heading 01.05:
1602.31.00 — Of turkeys kg 35%
1602.32.00 — Of fowls of the species Gallus domesticus kg 35%
1602.39.00 — Other kg 35%
– Of swine:
1602.41.00 — Hams and cuts thereof kg 35%
1602.42.00 — Shoulders and cuts thereof kg 35%
1602.49.00 — Other, including mixtures kg 35%
1602.50.00 – Of bovine animals kg 35%
1602.90.00 – Other, including preparations of blood of any animal kg 35%
16.03 1603.00.00 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates. kg 35%
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 — Salmon kg 25%
1604.12.00 — Herrings kg 25%
1604.13.00 — Sardines, sardinella and brisling or sprats kg 25%
1604.14.00 — Tunas, skipjack tuna and bonito (Sarda spp.) kg 25%
1604.15.00 — Mackerel kg 25%
1604.16.00 — Anchovies kg 25%
1604.17.00 — Eels kg 25%
1604.18.00 — Shark fins kg 25%
1604.19.00 — Other kg 25%
1604.20.00 – Other prepared or preserved fish kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Caviar and caviar substitutes:
1604.31.00 — Caviar kg 25%
1604.32.00 — Caviar substitutes kg 25%
16.05 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.
1605.10.00 – Crab kg 25%
– Shrimps and prawns:
1605.21.00 — Not in airtight container kg 25%
1605.29.00 — Other kg 25%
1605.30.00 – Lobster kg 25%
1605.40.00 – Other crustaceans kg 25%
– Molluscs:
1605.51.00 — Oysters kg 25%
1605.52.00 — Scallops, including queen scallops kg 25%
1605.53.00 — Mussels kg 25%
1605.54.00 — Cuttle fish and squid kg 25%
1605.55.00 — Octopus kg 25%
1605.56.00 — Clams, cockles and arkshells kg 25%
1605.57.00 — Abalone kg 25%
1605.58.00 — Snails, other than sea snails kg 25%
1605.59.00 — Other kg 25%
– Other aquatic invertebrates:
1605.61.00 — Sea cucumbers kg 25%
1605.62.00 — Sea urchins kg 25%
1605.63.00 — Jellyfish kg 25%
1605.69.00 — Other kg 25%
Chapter 17
Sugars and sugar confectionery
Note.
1.-         This Chapter does not cover:
(a)        Sugar confectionery containing cocoa (heading 18.06);
(b)        Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or
(c)         Medicaments or other products of Chapter 30.
Subheading 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, no visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
17.01 Cane or beet sugar and chemically pure sucrose, in solid form.
– Raw sugar not containing added flavouring or colouring matter:
— Beet sugar:
1701.12.10 — Jaggery kg SI
1701.12.90 — Other kg SI
— Cane sugar specified in Subheading Note 2 to this Chapter:
1701.13.10 — Jaggery kg SI
1701.13.90 — Other kg SI
— Other cane sugar:
1701.14.10 — Jaggery kg SI
1701.14.90 — Other kg SI
– Other:
1701.91.00 — Containing added flavouring or colouring matter kg SI
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
— Other:
1701.99.10 — Sugar for industrial use kg SI
1701.99.90 — Other kg SI
17.02 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel.
– Lactose and lactose syrup:
1702.11.00 — Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter kg 10%
1702.19.00 — Other kg 10%
1702.20.00 – Maple sugar and maple syrup kg 10%
1702.30.00 – Glucose and glucose syrup,not containing fructose or containing in the dry state less than 20% by weight of fructose kg 10%
1702.40.00 – Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar kg 10%
1702.50.00 – Chemically pure fructose kg 10%
1702.60.00 – Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar kg 10%
1702.90.00 – Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state  50% by weight of fructose. kg 10%
17.03 Molasses resulting from the extraction or refining of sugar.
1703.10.00 – Cane molasses kg 35%
1703.90.00 – Other kg 35%
17.04 Sugar confectionery (including white chocolate), not containing cocoa.
1704.10.00 – Chewing gum, whether or not sugar-coated kg 35%
1704.90.00 – Other kg 35%
Chapter 18
Cocoa and cocoa preparations
Notes.
1.-       This Chapter does not cover :
(a)       Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b)       Preparations of headings 04.03, 19.01, 19.02, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04.
2.-       Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
18.01 1801.00.00 Cocoa beans, whole or broken, raw or roasted. kg 10%
18.02 1802.00.00 Cocoa shells, husks, skins and other cocoa waste. kg 10%
18.03 Cocoa paste, whether or not defatted.
1803.10.00 – Not defatted kg 0%
1803.20.00 – Wholly or partly defatted kg 0%
18.04 1804.00.00 Cocoa butter, fat and oil. kg 0%
18.05 1805.00.00 Cocoa powder, not containing added sugar or other sweetening matter. kg 0%
18.06 Chocolate and other food preparations containing cocoa.
1806.10.00 – Cocoa powder, containing added sugar or other sweetening matter kg 35%
1806.20.00 – Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg kg 35%
– Other, in blocks, slabs or bars:
1806.31.00 — Filled kg 35%
1806.32.00 — Not filled kg 35%
1806.90.00 – Other kg 35%
Chapter 19
Notes. Preparations of cereals, flour, starch or milk; pastrycooks’ products
1.-       This Chapter does not cover:
(a)       Except in the case of stuffed products of heading 19.02, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b)       Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or
(c)       Medicaments or other products of Chapter 30.
2.-       For the purposes of heading 19.01:
(a)       The term “ groats” means cereal groats of Chapter 11;
(b)       The terms “ flour “  and “meal “ mean:
(1)       Cereal flour and meal of Chapter 11, and
(2)       Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 07.12),  of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06).
3.-       Heading 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis   or completely coated with chocolate or other food preparations containing cocoa of heading
18.06 (heading 18.06).
4.-       For the purposes of heading 19.04, the expression “otherwise prepared” means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
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 – Preparations suitable for infants or young children, put up for retail sale. kg 25%
– Mixes and doughs for the preparation of bakers’ wares of heading 19.05:
1901.20.10 — Biscuit Powder kg 10%
1901.20.90 — Other kg 25%
– Other:
1901.90.10 — Malt extract kg 10%
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
1901.90.90 — Other kg 25%
19.02 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.
– Uncooked pasta, not stuffed or otherwise prepared:
1902.11.00 — Containing eggs kg 25%
1902.19.00 — Other kg 25%
1902.20.00 – Stuffed pasta, whether or not cooked or otherwise prepared kg 25%
1902.30.00 – Other pasta kg 25%
1902.40.00 – Couscous kg 25%
19.03 1903.00.00 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. kg 25%
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 – Prepared foods obtained by the swelling or roasting of cereals or cereal products kg 25%
1904.20.00 – Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals kg 25%
1904.30.00 – Bulgur wheat kg 25%
1904.90.00 – Other kg 25%
19.05 Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products.
1905.10.00 – Crispbread kg 35%
1905.20.00 – Gingerbread and the like kg 35%
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
– Sweet biscuits; waffles and wafers:
1905.31.00 — Sweet biscuits kg 35%
— Waffles and wafers:
1905.32.10 — Communion  wafers kg 0%
1905.32.90 — Other kg 35%
1905.40.00 – Rusks, toasted bread and similar toasted products kg 35%
– Other:
1905.90.10 — Empty cachets of a  kind suitable for pharmaceutical use kg 0%
1905.90.90 — Other kg 35%
Chapter 20 Preparations of vegetables, fruit,
nuts or other parts of plants
Notes.
1.-       This Chapter does not cover:
(a)       Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;
(b)       Vegetable fats and oils (Chapter 15);
(c)       Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(d)       Bakers’ wares and other products of heading 19.05; or
(e)       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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
20.01 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid.
2001.10.00 – Cucumbers and gherkins kg 25%
2001.90.00 – Other kg 35%
20.02 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.
2002.10.00 – Tomatoes, whole or in pieces kg 35%
2002.90.00 – Other kg 35%
20.03 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid.
2003.10.00 – Mushrooms of the genus Agaricus kg 35%
2003.90.00 – Other kg 35%
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 – Potatoes kg 35%
2004.90.00 – Other vegetables and mixtures of vegetables kg 35%
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 – Homogenised vegetables kg 35%
2005.20.00 – Potatoes kg 35%
2005.40.00 – Peas (Pisum sativum) kg 35%
– Beans (Vigna spp., Phaseolus spp.):
2005.51.00 — Beans, shelled kg 35%
2005.59.00 — Other kg 35%
2005.60.00 – Asparagus kg 35%
2005.70.00 – Olives kg 35%
2005.80.00 – Sweet corn (Zea mays var. saccharata) kg 35%
– Other vegetables and mixtures of vegetables:
2005.91.00 — Bamboo shoots kg 35%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2005.99.00 — Other kg 35%
20.06 2006.00.00 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised). kg 35%
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 – Homogenised preparations kg 35%
– Other:
2007.91.00 — Citrus fruit kg 35%
2007.99.00 — Other kg 35%
20.08 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.
– Nuts, ground-nuts and other seeds, whether or not mixed together:
2008.11.00 — Ground-nuts kg 35%
2008.19.00 — Other, including mixtures kg 35%
2008.20.00 – Pineapples kg 35%
2008.30.00 – Citrus fruit kg 35%
2008.40.00 – Pears kg 25%
2008.50.00 – Apricots kg 25%
2008.60.00 – Cherries kg 25%
2008.70.00 – Peaches, including nectarines kg 25%
2008.80.00 – Strawberries kg 25%
–  Other, including mixtures other than those of subheading 2008.19:
2008.91.00 — Palm hearts kg 25%
2008.93.00 — Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos,); lingonberries (Vaccinium vitis-idaea) kg 25%
2008.97.00 — Mixtures kg 25%
2008.99.00 — Other kg 35%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
20.09 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing  added spirit, whether or not containing added sugar or other sweetening matter.
– Orange juice:
2009.11.00 — Frozen kg 35%
2009.12.00 — Not frozen, of a brix value not exceeding 20 kg 35%
2009.19.00 — Other kg 35%
– Grapefruit juice; pomelo juice:
2009.21.00 — Of a brix value not exceeding 20 kg 35%
2009.29.00 — Other kg 35%
– Juice of any other single citrus fruit:
2009.31.00 — Of a brix value not exceeding 20 kg 35%
2009.39.00 — Other kg 35%
– Pineapple juice:
2009.41.00 — Of a brix value not exceeding 20 kg 35%
2009.49.00 — Other kg 35%
2009.50.00 – Tomato juice kg 35%
– Grape juice (including grape must):
2009.61.00 — Of a brix value not exceeding 30 kg 35%
2009.69.00 — Other kg 35%
– Apple juice:
2009.71.00 — Of a brix value not exceeding 20 kg 35%
2009.79.00 — Other kg 35%
– Juice of any other single fruit,nut or vegetable:
2009.81.00 — Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos)
juice; lingonberry (Vaccinium vitis-idaea) juice		 kg 35%
2009.89.00 — Other kg 35%
2009.90.00 – Mixtures of juices kg 35%
Chapter 21 Miscellaneous edible preparations
Notes.
1.-       This Chapter does not cover:
(a)       Mixed vegetables of heading 07.12;
(b)       Roasted coffee substitutes containing coffee in any proportion (heading 09.01);
(c)       Flavoured tea (heading 09.02);
(d)       Spices or other products of headings. 09.04 to 09.10;
(e)       Food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20%  by  weight  of  sausage,  meat,  meat  offal,  blood,  insects,  fish  or  crustaceans,  molluscs  or  other aquatic invertebrates, or any combination thereof (Chapter 16);
(f)        Products of heading 24.04;
(g)       Yeast put up as a medicament or other products of heading 30.03 or 30.04; or
(h)       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.
 or copy again.

 

Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
21.01 Extracts, essences and concentrates, of coffee, Tea or mate and  preparations  with  a  basis  of  these  products  or  with  a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts essences and concentrates thereof.
– Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
2101.11.00 — Extracts, essences and concentrates kg 35%
2101.12.00 — Preparations with a basis of extracts, essences or concentrates or with a basis of coffee kg 35%
2101.20.00 – Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté kg 35%
2101.30.00 – Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof kg 35%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
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 – Active yeasts kg 25%
2102.20.00 – Inactive yeasts; other single-cell micro-organisms, dead kg 25%
2102.30.00 – Prepared baking powders kg 25%
21.03 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.
2103.10.00 – Soya sauce kg 25%
2103.20.00 – Tomato ketchup and other tomato sauces kg 35%
2103.30.00 – Mustard flour and meal and prepared Mustard kg 25%
2103.90.00 – Other kg 35%
21.04 Soups and broths and preparations therefor; homogenised composite food preparations.
2104.10.00 – Soups and broths and preparations therefor kg 25%
2104.20.00 – Homogenised composite food preparations kg 25%
21.05 2105.00.00 Ice cream and other edible ice, whether or not containing cocoa. kg 35%
21.06 Food preparations not elsewhere specified or included.
2106.10.00 – Protein concentrates and textured protein substances kg 10%
– Other:
2106.90.10 — Specially prepared for infants kg 10%
2106.90.20 — Preparations of a kind used in manufacturing of beverages and food kg 0%
— Other:
2106.90.91 —- Food  supplements kg 0%
2106.90.92 —- Mineral premix used in fortification kg 0%
2106.90.99 —- Other kg 25%
Chapter 22 Beverages, spirits and vinegar
Notes.
1.-         This Chapter does not cover:
(a)         Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03);
(a)         Sea water (heading 25.01);
(b)         Distilled or conductivity water or water of similar purity (heading 28.53);
(c)         Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 29.15);
(d)         Medicaments of heading 30.03 or 30.04; or
(e)         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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
22.01 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.
2201.10.00 – Mineral waters and aerated waters l 35%
2201.90.00 – Other l 35%
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, nut or vegetable juices of heading 20.09.
2202.10.00 – Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured l 35%
– Other:
2202.91.00 — Non-alcoholic beer l 35%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2202.99.00 –Other l 35%
22.03 Beer made from malt
2203.00.10 — Stout and porter l 35%
2203.00.90 — Other l 35%
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.
2204.10.00 – Sparkling wine l 35%
– Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
2204.21.00 — In containers holding 2 l or less l 35%
2204.22.00 — In containers holding more than 2 l but not more than 10 l l 35%
2204.29.00 — Other l 35%
2204.30.00 – Other grape must l 35%
22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.
2205.10.00 – In containers holding 2 l or less l 35%
2205.90.00 – Other l 35%
22.06 Other fermented beverages (for example, cider, perry, mead, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.
2206.00.10 — Cider l 35%
2206.00.20 — Opaque beer ( e.g., Kibuku) l 35%
2206.00.90 — Other l 35%
22.07 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength.
2207.10.00 – Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher l 35%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2207.20.00 – Ethyl alcohol and other spirits, denatured, of any strength l 35%
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages.
2208.20.00 – Spirits obtained by distilling grape wine or grape marc l 35%
2208.30.00 – Whiskies l 35%
2208.40.00 – Rum and other spirits obtained by distilling fermented sugar- cane products l 35%
2208.50.00 – Gin and Geneva l 35%
2208.60.00 – Vodka l 35%
2208.70.00 – Liqueurs and cordials l 35%
– Other:
2208.90.10 — Distilled Spirits (e.g., Konyagi, Uganda Waragi) l 35%
2208.90.90 — Other l 35%
22.09 2209.00.00 Vinegar and substitutes for vinegar obtained from acetic acid. l 35%
Chapter 23
Note. Residues and waste from the food industries; prepared animal fodder
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.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
23.01 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs  or  other  aquatic  invertebrates,  unfit  for  human  consumption; greaves.
2301.10.00 – Flours, meals and pellets, of meat or meat offal; greaves kg 10%
2301.20.00 – Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates kg 10%
23.02 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants.
2302.10.00 – Of maize (corn) kg 10%
2302.30.00 – Of wheat kg 10%
2302.40.00 – Of other cereals kg 10%
2302.50.00 – Of leguminous plants kg 10%
23.03 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture,
brewing or distilling dregs and waste, whether or not in the form of pellets.
2303.10.00 – Residues of starch manufacture and similar residues kg 10%
2303.20.00 – Beet-pulp, bagasse and other waste of sugar manufacture kg 10%
2303.30.00 – Brewing or distilling dregs and waste kg 10%
23.04 2304.00.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya beans oil. kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
23.05 2305.00.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil. kg 10%
23.06 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading  23.04 or 23.05.
2306.10.00 – Of cotton seeds kg 10%
2306.20.00 – Of linseed kg 10%
2306.30.00 – Of sunflower seeds kg 10%
– Of rape or colza seeds:
2306.41.00 — Of low erucic acid rape or colza seeds kg 10%
2306.49.00 — Other kg 10%
2306.50.00 – Of coconut or copra kg 10%
2306.60.00 – Of palm nuts or kernels kg 10%
2306.90.00 – Other kg 10%
23.07 2307.00.00 Wine lees; argol. kg 10%
23.08 2308.00.00 Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of
a kind used in animal feeding, not elsewhere specified or included.		 kg 10%
23.09 Preparations of a kind used in animal feeding.
2309.10.00 – Dog or cat food, put up for retail   sale kg 35%
– Other:
2309.90.10 —Premixes used in the manufacture of animal and poultry feeds kg 0%
2309.90.90 —Other kg 10%
Chapter 24
Notes. Tobacco and manufactured tobacco substitutes; products,
whether or not containing nicotine, intended for inhalation without combustion;  other nicotine containing products intended for the intake of nicotine into the human body
1.-         This Chapter does not cover medicinal cigarettes (Chapter 30).
2.-         Any products classifiable in heading 24.04 and any other heading of the Chapter are to be classified in heading 24.04.
3.-         For the purposes of heading 24.04, the expression “inhalation without combustion” means inhalation through heated delivery or other means, without combustion.
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.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
24.01 Unmanufactured tobacco; tobacco refuse.
2401.10.00 – Tobacco, not stemmed/stripped kg 35%
2401.20.00 – Tobacco, partly or wholly stemmed/stripped kg 35%
2401.30.00 – Tobacco refuse kg 35%
24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.
2402.10.00 – Cigars, cheroots and cigarillos, containing tobacco kg 35%
– Cigarettes containing  tobacco:
2402.20.10 —Of length not exceeding 72 mm in length including the filter tip kg 35%
2402.20.90 — Other kg 35%
2402.90.00 – Other kg 35%
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:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2403.11.00 — Water pipe tobacco specified in Subheading Note 1 to this Chapter kg 35%
2403.19.00 — Other kg 35%
– Other:
2403.91.00 — “Homogenised” or “reconstituted” tobacco kg 35%
2403.99.00 –Other kg 35%
24.04 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body.
-Products intended for inhalation without combustion :
2404.11.00 –Containing tobacco or reconstituted tobacco kg 35%
2404.12.00 — Other, containing nicotine kg 35%
2404.19.00 — Other kg 35%
– Other:
2404.91.00 — For oral application kg 35%
2404.92.00 — For transdermal application kg 35%
2404.99.00 — Other kg 35%
Section V
MINERAL PRODUCTS
Chapter 25
Salt; sulphur; earths and stone; plastering materials, lime and cement
Notes.
1.-       Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the  impurities  without  changing  the  structure  of  the  product),  crushed,  ground,  powdered,  levigated,  sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation),  but  not  products  which  have  been    roasted,  calcined,  obtained  by  mixing  or  subjected  to processing beyond that mentioned in each heading.
The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.
2.-       This Chapter does not cover:
(a)       Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02);
(b)       Earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading 28.21);
(c)       Medicaments or other products of Chapter 30;
(d)       Perfumery, cosmetic or toilet preparations (Chapter 33);
(e)       Dolomite ramming mix (heading 38.16);
(f)        Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing, facing or damp course slates (heading 68.03);
(g)       Precious or semi-precious stones (heading 71.02 or 71.03);
(h)       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);
(ij)       Billiard chalks (heading 95.04); or
(i)        Writing or drawing chalks or tailors’ chalks (heading 96.09).
3.-       Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in heading 25.17.
4.-       Heading 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
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; seawater.
– Salt and pure sodium chloride; seawater.
2501.00.10 — Raw salt kg 25%
2501.00.90 — Other kg 35%
25.02 2502.00.00 Unroasted iron pyrites kg 0%
25.03 2503.00.00 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur. kg 0%
25.04 Natural graphite.
2504.10.00 – In powder or in flakes kg 0%
2504.90.00 – Other kg 0%
25.05 Natural sands of all kinds, whether or not coloured, other than metalbearing sands of Chapter 26.
2505.10.00 – Silica sands and quartz sands kg 0%
2505.90.00 – Other kg 0%
25.06 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
2506.10.00 – Quartz kg 0%
2506.20.00 – Quartzite kg 0%
25.07 2507.00.00 Kaolin and other kaolinic clays, whether or not calcined. kg 0%
25.08 Other clays (not including expanded clays of heading (68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
2508.10.00 – Bentonite kg 0%
2508.30.00 – Fire-clay kg 0%
2508.40.00 – Other clays kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2508.50.00 – Andalusite, kyanite and sillimanite kg 0%
2508.60.00 – Mullite kg 0%
2508.70.00 – Chamotte or dinas earths kg 0%
25.09 2509.00.00 Chalk. kg 0%
25.10 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
2510.10.00 – Unground kg 0%
2510.20.00 – Ground kg 0%
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 – Natural barium sulphate (barytes) kg 0%
2511.20.00 – Natural barium carbonate (witherite) kg 0%
25.12 2512.00.00 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less. kg 0%
25.13 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.
2513.10.00 – Pumice stone kg 0%
2513.20.00 – Emery, natural corundum, natural garnet and other natural abrasives kg 0%
25.14 2514.00.00 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. kg 0%
25.15 Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
– Marble and travertine:
2515.11.00 — Crude or roughly trimmed kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2515.12.00 — Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape kg 0%
2515.20.00 – Ecaussine and other calcareous monumental or building stone; alabaster kg 0%
25.16 Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
– Granite:
2516.11.00 — Crude or roughly trimmed kg 0%
2516.12.00 — Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape kg 0%
2516.20.00 – Sandstone kg 0%
2516.90.00 – Other monumental or building stone kg 0%
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 – 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 kg 10%
2517.20.00 – Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10 kg 10%
2517.30.00 – Tarred macadam kg 10%
– Granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated:
2517.41.00 — Of marble kg 10%
2517.49.00 — Other kg 10%
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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2518.10.00 – Dolomite, not calcined or sintered kg 10%
2518.20.00 – Calcined or sintered dolomite kg 10%
25.19 Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.
2519.10.00 – Natural magnesium carbonate (magnesite) kg 10%
2519.90.00 – Other kg 10%
25.20 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
2520.10.00 -Gypsum; anhydrite kg 0%
2520.20.00 – Plasters kg 0%
25.21 2521.00.00 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. kg 10%
25.22 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25.
2522.10.00 – Quicklime kg 10%
2522.20.00 – Slaked lime kg 10%
2522.30.00 – Hydraulic lime kg 10%
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 – Cement clinkers kg 10%
– Portland cement:
2523.21.00 — White cement, whether or not artificially coloured kg 35%
2523.29.00 — Other kg 35%
2523.30.00 – Aluminous cement kg 25%
2523.90.00 – Other hydraulic cements kg 35%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
25.24 Asbestos.
2524.10.00 – Crocidolite kg 35%
2524.90.00 – Other kg 35%
25.25 Mica, including splittings; mica waste.
2525.10.00 – Crude mica and mica rifted into sheets or splittings kg 10%
2525.20.00 – Mica powder kg 10%
2525.30.00 – Mica waste kg 10%
25.26 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.
2526.10.00 – Not crushed, not powdered kg 0%
2526.20.00 – Crushed or powdered kg 0%
[25.27]
25.28 2528.00.00 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight kg 10%
25.29 Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
2529.10.00 – Feldspar kg 10%
– Fluorspar:
2529.21.00 — Containing by weight 97% or less of calcium fluoride kg 10%
2529.22.00 — Containing by weight more than 97% of calcium fluoride kg 10%
2529.30.00 – Leucite;nepheline and nepheline syenite kg 10%
25.30 Mineral substances not elsewhere specified or included.
2530.10.00 – Vermiculite, perlite and chlorites, unexpanded kg 10%
2530.20.00 – Kieserite, epsomite (natural magnesium sulphates) kg 10%
2530.90.00 – Other kg 10%
Notes.
1.-       This Chapter does not cover:		 Chapter 26 Ores, slag and ash
(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 85.49);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 containg metals, of  a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.
Subheading Notes.
1.-       For the purposes of subheading 2620.21, “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, tetraethyllead), 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.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
26.01 Iron ores and concentrates, including roasted iron pyrites.
– Iron ores and concentrates, other than roasted iron pyrites:
2601.11.00 — Non-agglomerated kg 0%
2601.12.00 — Agglomerated kg 0%
2601.20.00 – Roasted iron pyrites kg 0%
26.02 2602.00.00 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
26.03 2603.00.00 Copper ores and concentrates. kg 0%
26.04 2604.00.00 Nickel ores and concentrates. kg 0%
26.05 2605.00.00 Cobalt ores and concentrates. kg 0%
26.06 2606.00.00 Aluminium ores and concentrates. kg 0%
26.07 2607.00.00 Lead ores and concentrates. kg 0%
26.08 2608.00.00 Zinc ores and concentrates. kg 0%
26.09 2609.00.00 Tin ores and concentrates. kg 0%
26.10 2610.00.00 Chromium ores and concentrates. kg 0%
26.11 2611.00.00 Tungsten ores and concentrates. kg 0%
26.12 Uranium or thorium ores and concentrates.
2612.10.00 – Uranium ores and concentrates kg 0%
2612.20.00 – Thorium ores and concentrates kg 0%
26.13 Molybdenum ores and concentrates.
2613.10.00 – Roasted kg 0%
2613.90.00 – Other kg 0%
26.14 2614.00.00 Titanium ores and concentrates. kg 0%
26.15 Niobium, tantalum, vanadium or zirconium ores and concentrates.
2615.10.00 – Zirconium ores and concentrates kg 0%
2615.90.00 – Other kg 0%
26.16 Precious metal ores and concentrates.
2616.10.00 – Silver ores and concentrates kg 0%
2616.90.00 – Other kg 0%
26.17 Other ores and concentrates.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2617.10.00 – Antimony ores and concentrates kg 0%
2617.90.00 – Other kg 0%
26.18 2618.00.00 Granulated slag (slag sand) from the manufacture of iron or steel. kg 0%
26.19 2619.00.00 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel. kg 0%
26.20 Slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds.
– Containing mainly zinc:
2620.11.00 — Hard zinc spelter kg 0%
2620.19.00 — Other kg 0%
– Containing mainly lead:
2620.21.00 — Leaded gasoline sludges and leaded anti-knock compound sludges kg 0%
2620.29.00 — Other kg 0%
2620.30.00 – Containing mainly copper kg 0%
2620.40.00 – Containing mainly aluminium kg 0%
2620.60.00 – 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 kg 0%
– Other
2620.91.00 — Containing antimony, beryllium, cadmium, chromium or their mixtures kg 0%
2620.99.00 — Other kg 0%
26.21 Other slag and ash, including seaweed ash (kelp); ash and residue from the incineration of municipal waste.
2621.10.00 –  Ash and residue from the incineration of municipal waste kg 0%
2621.90.00 – Other kg 0%
Chapter 27
Notes. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
1.-       This Chapter does not cover:
(a)       Separate chemically defined organic compounds, other than pure methane and propane, which are to be classified in heading 27.11;
(b)       Medicaments of heading 30.03 or 30.04; or
(c)       Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.
2.-       References in heading 27.10 to “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly  of  mixed  unsaturated  hydrocarbons,  obtained  by  any  process,  provided  that  the  weight  of  the  non- aromatic constituents exceeds that of the aromatic constituents.
However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300 °C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).
3.-       For the purposes of heading 27.10, “waste oils” means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:
(a)       Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);
(b)       Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and
(c)       Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.
Subheading Notes.
1.-       For the purposes of subheading 2701.11, “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, xylene 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.-       Vegetable or microbial fats and oils whether or not used.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
27.01 Coal;  briquettes,  ovoids  and  similar  solid  fuels  manufac- tured from coal.
– Coal, whether or not pulverised, but not agglomerated:
2701.11.00 — Anthracite kg 0%
2701.12.00 — Bituminous coal kg 0%
2701.19.00 — Other coal kg 0%
2701.20.00 – Briquettes, ovoids and similar solid fuels manufactured from coal kg 0%
27.02 Lignite, whether or not agglomerated, excluding jet.
2702.10.00 – Lignite, whether or not pulverised, but not agglomerated kg 10%
2702.20.00 – Agglomerated lignite kg 10%
27.03 2703.00.00 Peat (including peat litter), whether or not agglomerated. kg 10%
27.04 2704.00.00 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon. kg 0%
27.05 2705.00.00 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons. kg 10%
27.06 2706.00.00 Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars. kg 10%
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 – Benzol (benzene) kg 10%
2707.20.00 – Toluol ( toluene) kg 10%
2707.30.00 – Xylole (xylenes) kg 10%
2707.40.00 – Naphthalene kg 10%
2707.50.00 – Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method) kg 10%
– Other:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2707.91.00 — Creosote oils kg 0%
2707.99.00 — Other kg 10%
27.08 Pitch and pitch coke, obtained from coal tar or from other mineral tars.
2708.10.00 – Pitch kg 10%
2708.20.00 – Pitch coke kg 10%
27.09 2709.00.00 Petroleum oils and oils obtained from bituminous minerals, crude. kg 0%
27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.
–  Petroleum  oils  and  oils  obtained  from  bituminous  minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or  of  oils  obtained  from  bituminous  minerals,  these  oils  being the  basic  constituents  of  the  preparations,  other  than  those containing biodiesel and other than waste oils :
— Light oils and preparations:
2710.12.10 — Motor Spirit (gasoline) regular l 0%
2710.12.20 — Motor Spirit (gasoline) premium l 0%
2710.12.30 — Aviation Spirit l 0%
2710.12.40 — Spirit type Jet Fuel l 0%
2710.12.50 — Special boiling point spirit and white spirit l 0%
2710.12.90 — Other light oils and preparations l 0%
— Other:
2710.19.10 — Partly refined (including topped crudes) l 10%
— Medium oils and preparations:
2710.19.21 —- Kerosene type Jet Fuel l 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2710.19.22 —- Illuminating Kerosene (IK) l 0%
2710.19.29 —- Other medium oils and preparations l 0%
— Gas oil or diesel oil:
2710.19.31 —- Gas oil (automotive, light, amber for high speed engines) l 0%
2710.19.32 —- Diesel oil (industrial heavy, black, for low speed marine and stationery engines) l 0%
2710.19.39 —-  Other gas oils l 0%
— Residual oils:
2710.19.41 —- Residual fuel oils(marine, furnace and similar fuel oils) of  a Kinematic viscosity of 125 centistrokes l 0%
2710.19.42 —- Residual fuel oils (marine, furnace and similar fuel oils) of  a Kinematic viscosity of 180 centistrokes l 0%
2710.19.43 —- Residual fuel oils (marine, furnace and similar fuel oils) of  a Kinematic viscosity of 280 centistrokes l 0%
2710.19.49 —- Other residual fuels l 0%
— Other:
2710.19.51 —- Lubricants in liquid form l 25%
2710.19.52 —- Lubricating greases kg 25%
2710.19.53 —- Mould release oils l 10%
2710.19.54 —- Batching oils l 25%
2710.19.55 —- Transformer oils l 0%
2710.19.56 —- Non-lubrcating oils (cutting oils, coolants, anti-rust, brake fluids and similar oils nes.) l 25%
2710.19.57 —- White oil – Technical grade l 0%
2710.19.59 —- Other l 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2710.20.00 – Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils kg 0%
– Waste oils:
2710.91.00 — Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated  biphenyls (PBBs) l 10%
2710.99.00 — Other l 10%
27.11 Petroleum gases and other gaseous hydrocarbons.
– Liquefied:
2711.11.00 — Natural gas kg 0%
2711.12.00 — Propane kg 0%
2711.13.00 — Butanes kg 0%
2711.14.00 — Ethylene, propylene, butylene et butadiene kg 0%
2711.19.00 — Other kg 0%
– In gaseous state:
2711.21.00 — Natural gas kg 25%
2711.29.00 — Other kg 25%
27.12 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured.
2712.10.00 – Petroleum jelly kg 25%
2712.20.00 – Paraffin wax containing by weight less than 0.75% of oil: kg 0%
2712.90.00 – Other kg 0%
27.13 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Petroleum coke:
2713.11.00 — Not calcined kg 0%
2713.12.00 — Calcined kg 0%
2713.20.00 – Petroleum bitumen kg 10%
2713.90.00 – Other residues of petroleum oils or of oils obtained from bituminous minerals kg 10%
27.14 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.
2714.10.00 – Bituminous or oil shale and tar sands kg 10%
2714.90.00 – Other kg 10%
27.15 2715.00.00 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut- backs). kg 10%
27.16 2716.00.00 Electrical energy (optional heading). 1000 KWh 0%
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.
4.-       Where  a  product  answers  to  a  description  in  one  or  more  of  the  headings  in  Section  VI  by  virtue  of  being described by name or function and also to heading 38.27, then it is classifiable in a heading that references the product by name or function and not under heading 38.27.
Chapter 28
Notes. Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
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 headings. 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);
(e)      Hydrogen  peroxide,  solidified  with  urea  (heading  28.47),  carbon  oxysulphide,  thiocarbonyl  halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 28.53) other than calcium cyanamide, whether or not pure (Chapter 31).
3.-       Subject to the provisions of Note 1 to Section VI this Chapter does not cover:
(a)      Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;
(b)      Organo-inorganic compounds other than those mentioned in Note 2 above;
(c)       Products mentioned in Note 2, 3, 4 or 5 to Chapter 31;
(d)      Inorganic products of a kind used as luminophores, of heading 32.06; glass frit and other glass in the form of powder,  granules or flakes,  of  heading 32.07;
(e)      Artificial graphite (heading 38.01); products put up as charges for fire-extinguishers or put up in fire- extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading
38.24; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the halides of the alkali or alkaline-earth metals, of heading 38.24;
(f)       Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings. 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71;
(g)      The  metals,  whether  or  not  pure,  metal  alloys  or  cermets,  including  sintered  metal  carbides  (metal carbides sintered with a metal), of Section XV; or
(h)      Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 90.01).
4.-       Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of sub- Chapter IV are to be classified in heading 28.11.
5.-       Headings. 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts.
Except where the context otherwise requires, double or complex salts are to be classified in heading 28.42.
6.-       Heading 28.44 applies only to:
(a)      Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number greater than 84;
(b)      Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;
(c)       Compounds,  inorganic  or  organic,  of  these  elements  or  isotopes,  whether  or  not  chemically  defined, whether or not mixed together;
(d)      Alloys,  dispersions  (including  cermets),  ceramic  products  and  mixtures  containing  these  elements  or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 mCi/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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
I.  – CHEMICAL ELEMENTS
28.01 Fluorine, chlorine, bromine and iodine.
2801.10.00 – Chlorine kg 0%
2801.20.00 – Iodine kg 0%
2801.30.00 – Fluorine; bromine kg 0%
28.02 2802.00.00 Sulphur, sublimed or precipitated; colloidal sulphur. kg 0%
28.03 2803.00.00 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included). kg 0%
28.04 Hydrogen, rare gases and other non-metals.
2804.10.00 – Hydrogen m³ 0%
– Rare gases:
2804.21.00 — Argon m³ 0%
2804.29.00 — Other m³ 0%
2804.30.00 – Nitrogen m³ 0%
2804.40.00 – Oxygen m³ 25%
2804.50.00 – Boron; tellurium kg 0%
– Silicon:
2804.61.00 — Containing by weight not less than 99.99% of silicon kg 0%
2804.69.00 — Other kg 0%
2804.70.00 – Phosphorus kg 0%
2804.80.00 – Arsenic kg 0%
2804.90.00 – Selenium kg 0%
28.05 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Alkali or alkaline-earth metals:
2805.11.00 — Sodium kg 0%
2805.12.00 — Calcium kg 0%
2805.19.00 — Other kg 0%
2805.30.00 – Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed kg 0%
2805.40.00 – Mercury kg 0%
II.- INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS
28.06 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid.
2806.10.00 – Hydrogen chloride  (hydrochloric acid) kg 0%
2806.20.00 – Chlorosulphuric acid kg 0%
28.07 2807.00.00 Sulphuric acid; oleum. kg 10%
28.08 2808.00.00 Nitric acid; sulphonitric acids. kg 0%
28.09 Diphosphorus pentaoxide; phosphoric acid;  polyphosphoric acids, whether  or not chemically defined.
2809.10.00 – Diphosphorus pentaoxide kg 0%
2809.20.00 – Phosphoric acid and polyphosphoric acids kg 0%
28.10 2810.00.00 Oxides of boron; boric acids. kg 0%
28.11 Other inorganic acids and other inorganic oxygen compounds of non-metals.
– Other inorganic acids:
2811.11.00 — Hydrogen fluoride (hydrofluoric acid) kg 10%
2811.12.00 — Hydrogen cyanide (hydrocyanic acid) kg 10%
2811.19.00 — Other kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Other inorganic oxygen compounds of non-metals:
2811.21.00 — Carbon dioxide kg 25%
2811.22.00 — Silicon dioxide kg 0%
2811.29.00 — Other kg 0%
III.- HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS
28.12 Halides and halide oxides of non-metals.
– Chlorides and chloride oxides:
2812.11.00 — Carbonyl dichloride (phosgene) kg 0%
2812.12.00 –Phosphorus oxychloride kg 0%
2812.13.00 –Phosphorus trichloride kg 0%
2812.14.00 –Phosphorus pentachloride kg 0%
2812.15.00 –Sulphur monochloride kg 0%
2812.16.00 –Sulphur dichloride kg 0%
2812.17.00 –Thionyl chloride kg 0%
2812.19.00 — Other kg 0%
2812.90.00 – Other kg 0%
28.13 Sulphides of non-metals; commercial phosphorus trisulphide.
2813.10.00 – Carbon disulphide kg 0%
2813.90.00 – Other kg 0%
IV.- INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS
28.14 Ammonia, anhydrous or in aqueous solution.
2814.10.00 – Anhydrous ammonia kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2814.20.00 – Ammonia in aqueous solution kg 0%
28.15 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.
– Sodium hydroxide (caustic soda):
2815.11.00 — Solid kg 0%
2815.12.00 — In aqueous solution (soda lye or liquid soda) kg 0%
2815.20.00 – Potassium hydroxide (caustic potash) kg 0%
2815.30.00 – Peroxides of sodium or potassium kg 0%
28.16 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium.
2816.10.00 – Hydroxide and peroxide of magnesium kg 0%
2816.40.00 – Oxides, hydroxides and peroxides, of strontium or barium kg 0%
28.17 Zinc oxide; zinc peroxide.
2817.00.10 — Zinc oxide kg 10%
2817.00.20 — zinc peroxide kg 0%
28.18 Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide.
2818.10.00 – Artificial corundum, whether or not chemically defined kg 0%
2818.20.00 – Aluminium oxide, other than artificial corundum kg 0%
2818.30.00 – Aluminium hydroxide kg 0%
28.19 Chromium oxides and hydroxides.
2819.10.00 – Chromium trioxide kg 0%
2819.90.00 – Other kg 0%
28.20 Manganese oxides.
2820.10.00 – Manganese dioxide kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2820.90.00 – Other kg 0%
28.21 Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3.
2821.10.00 – Iron oxides and hydroxides kg 0%
2821.20.00 – Earth colours kg 0%
28.22 2822.00.00 Cobalt oxides and hydroxides; commercial cobalt oxides. kg 0%
28.23 2823.00.00 Titanium oxides. kg 0%
28.24 Lead oxides; red lead and orange lead.
2824.10.00 – Lead monoxide (litharge, massicot) kg 0%
2824.90.00 – Other kg 0%
28.25 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.
2825.10.00 – Hydrazine and hydroxylamine and their inorganic salts kg 0%
2825.20.00 – Lithium oxide and hydroxide kg 0%
2825.30.00 – Vanadium oxides and hydroxides kg 0%
2825.40.00 – Nickel oxides and hydroxides kg 0%
2825.50.00 – Copper oxides and hydroxides kg 0%
2825.60.00 – Germanium oxides and zirconium dioxide kg 0%
2825.70.00 – Molybdenum oxides and hydroxides kg 0%
2825.80.00 – Antimony oxides kg 0%
2825.90.00 – Other kg 0%
V.- SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS
28.26 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Fluorides:
2826.12.00 — Of aluminium kg 0%
2826.19.00 — Other kg 0%
2826.30.00 – Sodium hexafluoroaluminate (synthetic cryolite) kg 0%
2826.90.00 – Other kg 0%
28.27 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.
2827.10.00 – Ammonium chloride kg 0%
2827.20.00 – Calcium chloride kg 0%
– Other chlorides:
2827.31.00 — Of magnesium kg 0%
2827.32.00 — Of aluminium kg 0%
2827.35.00 — Of nickel kg 0%
2827.39.00 — Other kg 0%
– Chloride oxides and chloride hydroxides:
2827.41.00 — Of copper kg 0%
2827.49.00 — Other kg 0%
– Bromides and bromide oxides:
2827.51.00 — Bromides of sodium or of potassium kg 0%
2827.59.00 — Other kg 0%
2827.60.00 – Iodides and iodide oxides kg 0%
28.28 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites.
2828.10.00 – Commercial calcium hypochlorite and other calcium hypochlorites kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2828.90.00 – Other kg 0%
28.29 Chlorates and perchlorates; bromates and perbromates; iodates and periodates.
– Chlorates:
2829.11.00 — Of sodium kg 0%
2829.19.00 — Other kg 0%
2829.90.00 – Other kg 0%
28.30 Sulphides; polysulphides, whether  or not chemically defined.
2830.10.00 – Sodium sulphides kg 0%
2830.90.00 – Other kg 0%
28.31 Dithionites and sulphoxylates.
2831.10.00 – Of sodium kg 0%
2831.90.00 – Other kg 0%
28.32 Sulphites; thiosulphates.
2832.10.00 – Sodium sulphites kg 0%
2832.20.00 – Other sulphites kg 0%
2832.30.00 – Thiosulphates kg 0%
28.33 Sulphates; alums; peroxosulphates (persulphates).
– Sodium sulphates:
2833.11.00 — Disodium sulphate kg 0%
2833.19.00 — Other kg 10%
– Other sulphates:
2833.21.00 — Of magnesium kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2833.22.00 — Of aluminium kg 10%
2833.24.00 — Of nickel kg 0%
2833.25.00 — Of copper kg 0%
2833.27.00 — Of barium kg 0%
2833.29.00 — Other kg 0%
2833.30.00 – Alums kg 0%
2833.40.00 – Peroxosulphates (persulphates) kg 0%
28.34 Nitrites; nitrates.
2834.10.00 – Nitrites kg 0%
– Nitrates:
2834.21.00 — Of potassium kg 0%
2834.29.00 — Other kg 0%
28.35 Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined.
2835.10.00 – Phosphinates (hypophosphites) and phosphonates (phosphites) kg 0%
– Phosphates:
2835.22.00 — Of mono- or disodium kg 0%
2835.24.00 — Of potassium kg 0%
2835.25.00 — Calcium hydrogenorthophosphate (“dicalcium phosphate”) kg 0%
2835.26.00 — Other phosphates of calcium kg 0%
2835.29.00 — Other kg 0%
– Polyphosphates:
2835.31.00 — Sodium triphosphate (sodium tripolyphosphate) kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2835.39.00 — Other kg 0%
28.36 Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate.
2836.20.00 – Disodium carbonate kg 0%
2836.30.00 – Sodium hydrogencarbonate (sodium bicarbonate) kg 0%
2836.40.00 – Potassium carbonates kg 0%
2836.50.00 – Calcium carbonate kg 0%
2836.60.00 – Barium carbonate kg 0%
– Other:
2836.91.00 — Lithium carbonates kg 0%
2836.92.00 — Strontium carbonate kg 0%
2836.99.00 — Other kg 0%
28.37 Cyanides, cyanide oxides and complex cyanides.
– Cyanides and cyanide oxides:
2837.11.00 — Of sodium kg 0%
2837.19.00 — Other kg 0%
2837.20.00 – Complex cyanides kg 0%
[28.38]
28.39 Silicates; commercial alkali metal silicates
– Of sodium:
2839.11.00 — Sodium metasilicates kg 0%
2839.19.00 — Other kg 0%
2839.90.00 – Other kg 0%
28.40 Borates; peroxoborates (perborates).
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Disodium tetraborate (refined borax):
2840.11.00 — Anhydrous kg 0%
2840.19.00 — Other kg 0%
2840.20.00 – Other borates kg 0%
2840.30.00 – Peroxoborates (perborates) kg 0%
28.41 Salts of oxometallic or peroxometallic acids.
2841.30.00 – Sodium dichromate kg 0%
2841.50.00 – Other chromates and dichromates; peroxochromates kg 0%
– Manganites, manganates and permanganates:
2841.61.00 — Potassium permanganate kg 0%
2841.69.00 — Other kg 0%
2841.70.00 – Molybdates kg 0%
2841.80.00 – Tungstates (wolframates) kg 0%
2841.90.00 – Other kg 0%
28.42 Other salts of inorganic acids or peroxoacids (including alluminosilicates whether or not chemically defined), other than azides.
2842.10.00 – Double or complex silicates, including  aluminosilicates whether or not chemically defined. kg 0%
2842.90.00 – Other kg 0%
VI.- MISCELLANEOUS
28.43 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals.
2843.10.00 – Colloidal precious metals kg 0%
– Silver compounds:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2843.21.00 — Silver nitrate kg 0%
2843.29.00 — Other kg 0%
2843.30.00 – Gold compounds kg 0%
2843.90.00 – Other compounds; amalgams kg 0%
28.44 Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.
2844.10.00 – Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds kg 0%
2844.20.00 – Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these products kg 0%
2844.30.00 – Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products. Kg 0%
– Radioactive elements and isotopes and compounds 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:
2844.41.00 — Tritium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing tritium or its compounds kg 0%
2844.42.00 — Actinium-225, actinium-227, californium-253, curium-240, curium-241, curium-242, curium-243, curium-244,
einsteinium-253, einsteinium-254, gadolinium-148, polonium-208, polonium-209, polonium-210, radium-223, uranium-230 or uranium-232, and their compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or compounds		 kg 0%
2844.43.00 — Other radioactive elements and isotopes and compounds; other alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds kg 0%
2844.44.00 — Radioactive residues kg 0%
2844.50.00 – Spent (irradiated) fuel elements (cartridges) of nuclear reactors kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
28.45 Isotopes other than those of heading 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined.
2845.10.00 – Heavy water (deuterium oxide) kg 0%
2845.20.00 – Boron enriched in boron-10 and its compounds kg 0%
2845.30.00 – Lithium enriched in lithium-6 and its compounds kg 0%
2845.40.00 – Helium-3 kg 0%
2845.90.00 – Other kg 0%
28.46 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals.
2846.10.00 – Cerium compounds kg 0%
2846.90.00 – Other kg 0%
28.47 2847.00.00 Hydrogen peroxyde, whether or not solidified with urea. kg 0%
[28.48]
28.49 Carbides, whether or not chemically defined.
2849.10.00 – Of calcium kg 0%
2849.20.00 – Of silicon kg 0%
2849.90.00 – Other kg 0%
28.50 2850.00.00 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49. kg 0%
[28.51]
28.52 Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams.
2852.10.00 – Chemically defined kg 0%
2852.90.00 – Other kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
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 – Cyanogen chloride (chlorcyan) kg 0%
2853.90.00 -Other kg 0%
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 or an emetic added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use;
(h)      The following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for these salts and diazotisable amines and their salts.
2.-       This Chapter does not cover:
(a)      Goods of heading 15.04 or crude glycerol of heading 15.20;
(b)      Ethyl alcohol (heading 22.07 or 22.08);
(c)       Methane or propane (heading 27.11);
(d)      The compounds of carbon mentioned in Note 2 to Chapter 28;
(e)      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);
(i)        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);
(j)        Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading
38.13; ink removers put up in packings for retail sale, of heading 38.24; or
(k)       Optical elements, for example, of ethylenediamine tartrate (heading 90.01).
3.-       Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order.
4.-       In headings. 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.
Nitro or nitroso groups are not to be taken as “nitrogen-functions” for the purposes of heading 29.29.
For  the  purposes  of  headings.  29.11,  29.12,  29.14,  29.18  and  29.22,  “oxygen  function”,  the  characteristic organic oxygen-containing group of those respective headings, is restricted to the oxygen-functions 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.
(C)      Subject to Note 1 to Section VI and Note 2 to Chapter 28:
(1)      Inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-Chapters I to X or heading 29.42, are to be classified in the heading appropriate to the organic compound;
(2)      Salts  formed  between  organic  compounds  of  sub-Chapters  I  to  X  or  heading  29.42  are  to  be classified in the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter, and
(3)      Co-ordination compounds, other than products classifiable in  sub-Chapter XI or heading 29.41, are to be classified in the   heading which occurs last in numerical order in Chapter 29, among those appropriate to the fragments formed by “cleaving” of all metal   bonds, other than metal- carbon bonds.”
(D)      Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading 29.05).
(E)      Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.
6.-       The compounds of headings. 29.30 and 29.31 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic, or lead) directly linked to carbon atoms.
Heading 29.30 (organo-sulphur compounds) and heading 29.31 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives).
7.-       Headings. 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids.
These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.
8.-       For the purposes of heading 29.37:
(a)      the term “hormones” includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones);
(b)      the  expression  “used  primarily  as  hormones”  applies  not  only  to  hormone  derivatives  and  structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading.
Subheading Notes.
1.-       Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named “Other” in the series of subheadings concerned.
2.-       Note 3 to Chapter 29 does not apply to the subheadings of this Chapter.”
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
I. – HYDROCARBONS AND OTHER HALOGENATED, SULPHO- NATED, NITRATED OR NITROSATED DERIVATIVES
29.01 Acyclic hydrocarbons.
2901.10.00 – Saturated kg 0%
– Unsaturated:
2901.21.00 — Ethylene kg 0%
2901.22.00 — Propene (propylene) kg 0%
2901.23.00 — Butene (butylene) and isomers thereof kg 0%
2901.24.00 — Buta-1,3-diene and isoprene kg 0%
2901.29.00 — Other kg 0%
29.02 Cyclic hydrocarbons.
– Cyclanes, cyclenes and cycloterpenes:
2902.11.00 — Cyclohexane kg 0%
2902.19.00 — Other kg 0%
2902.20.00 – Benzene kg 0%
2902.30.00 – Toluene kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Xylenes:
2902.41.00 — o-Xylene kg 0%
2902.42.00 — m-Xylene kg 0%
2902.43.00 — p-Xylene kg 0%
2902.44.00 — Mixed xylene isomers kg 0%
2902.50.00 – Styrene kg 0%
2902.60.00 – Ethylbenzene kg 0%
2902.70.00 – Cumene kg 0%
2902.90.00 – Other kg 0%
29.03 Halogenated derivatives of hydrocarbons.
– Saturated chlorinated derivatives of acyclic hydrocarbons:
2903.11.00 — Chloromethane (methyl chloride) and chloroethane (ethyl chloride) kg 0%
2903.12.00 — Dichloromethane (methylene chloride) kg 0%
2903.13.00 — Chloroform (trichloromethane) kg 0%
2903.14.00 — Carbon tetrachloride kg 0%
2903.15.00 —  Ethylene dichloride (ISO) (1,2-dichloroethane ) kg 0%
— Other:
2903.19.10 — 1,1,1-Trichloroethane (methyl chloroform) kg 0%
2903.19.90 — Other kg 0%
– Unsaturated chlorinated derivatives of acyclic hydrocarbons:
2903.21.00 — Vinyl chloride (chloroethylene) kg 0%
2903.22.00 — Trichloroethylene kg 0%
2903.23.00 — Tetrachloroethylene (perchloroethylene) kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2903.29.00 — Other kg 0%
– Saturated fluorinated derivatives of acyclic hydrocarbons:
2903.41.00 — Trifluoromethane (HFC-23) kg 0%
2903.42.00 — Difluoromethane (HFC-32) kg 0%
2903.43.00 –Fluoromethane (HFC-41), 1,2-difluoroethane (HFC-152) and 1,1-difluoroethane (HFC-152a) kg 0%
2903.44.00 — Pentafluoroethane (HFC-125), 1,1,1-trifluoroethane (HFC- 143a) and 1,1,2-trifluoroethane (HFC-143) kg 0%
2903.45.00 — 1,1,1,2-Tetrafluoroethane (HFC-134a) and 1,1,2,2-tetrafluoroethane (HFC-134) kg 0%
2903.46.00 — 1,1,1,2,3,3,3-Heptafluoropropane (HFC-227ea), 1,1,1,2,2,3-hexafluoropropane (HFC-236cb), 1,1,1,2,3,3-hexafluoropropane (HFC-236ea) and 1,1,1,3,3,3-hexafluoropropane (HFC-236fa) kg 0%
2903.47.00 — 1,1,1,3,3-Pentafluoropropane (HFC-245fa) and 1,1,2,2,3-pentafluoropropane  (HFC-245ca) kg 0%
2903.48.00 — 1,1,1,3,3-Pentafluorobutane (HFC-365mfc) and 1,1,1,2,2,3,4,5,5,5-decafluoropentane (HFC-43-10mee) kg 0%
2903.49.00 — Other kg 0%
– Unsaturated fluorinated derivatives of acyclic hydrocarbons:
2903.51.00 — 2,3,3,3-Tetrafluoropropene (HFO-1234yf),
1,3,3,3-tetrafluoropropene (HFO-1234ze) and (Z)-1,1,1,4,4,4- hexafluoro-2-butene (HFO-1336mzz)		 kg 0%
2903.59.00 — Other kg 0%
Brominated or iodinated derivatives of acyclic hydrocarbons:
2903.61.00 — Methyl bromide (bromomethane) kg 0%
2903.62.00 — Ethylene dibromide (ISO) (1,2-dibromoethane) kg 0%
2903.69.00 — Other kg 0%
– Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2903.71.00 –Chlorodifluoromethane (HCFC-22) kg 0%
2903.72.00 –Dichlorotrifluoroethanes (HCFC-123) kg 0%
2903.73.00 — Dichlorofluoroethanes (HCFC-141, 141b) kg 0%
2903.74.00 — Chlorodifluoroethanes (HCFC-142, 142b) kg 0%
2903.75.00 — Dichloropentafluoropropanes (HCFC-225, 225ca, 225cb) kg 0%
2903.76.00 –Bromochlorodifluoromethane (Halon-1211), bromotrifluoromethane (Halon-1301) and dibromotetrafluoroethanes (Halon-2402) kg 0%
2903.77.00 — Other, perhalogenated only with fluorine and chlorine kg 0%
2903.78.00 — Other perhalogenated derivatives kg 0%
2903.79.00 — Other kg 0%
– Halogenated derivatives of cyclanic, cyclenic or cycloter- penichydrocarbons:
2903.81.00 — 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) kg 0%
2903.82.00 — Aldrin (ISO), chlordane (ISO) and heptachlor (ISO) kg 0%
2903.83.00 — Mirex (ISO) kg 0%
2903.89.00 — Other kg 0%
– Halogenated derivatives of aromatic hydrocarbons:
2903.91.00 — Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene kg 0%
2903.92.00 — Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN),1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane) kg 0%
2903.93.00 — Pentachlorobenzene (ISO) kg 0%
2903.94.00 — Hexabromobiphenyls kg 0%
2903.99.00 — Other kg 0%
29.04 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.
2904.10.00 – Derivatives containing only sulpho groups, their salts and ethyl esters kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2904.20.00 – Derivatives containing only nitro or only nitroso groups kg 0%
– Perfluorooctane sulphonic acid, its salts and perfluorooctane sulphonyl fluoride:
2904.31.00 — Perfluorooctane sulphonic acid kg 0%
2904.32.00 — Ammonium perfluorooctane sulphonate kg 0%
2904.33.00 — Lithium perfluorooctane sulphonate kg 0%
2904.34.00 — Potassium perfluorooctane sulphonate kg 0%
2904.35.00 — Other salts of perfluorooctane sulphonic acid kg 0%
2904.36.00 — Perfluorooctane sulphonyl fluoride kg 0%
– Other;
2904.91.00 –Trichloronitromethane (chloropicrin) kg 0%
2904.99.00 — Other kg 0%
II.- ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.
– Saturated monohydric alcohols:
2905.11.00 — Methanol (methyl alcohol) kg 0%
2905.12.00 — Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) kg 0%
2905.13.00 — Butan-1-ol (n-butyl alcohol) kg 0%
2905.14.00 — Other butanols kg 0%
2905.16.00 — Octanol (octyl alcohol) and isomers thereof kg 0%
2905.17.00 — Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol) kg 0%
2905.19.00 — Other kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Unsaturated monohydric alcohols:
2905.22.00 — Acyclic terpene alcohols kg 0%
2905.29.00 — Other kg 0%
– Diols:
2905.31.00 — Ethyline glycol (ethanediol) kg 0%
2905.32.00 — Propylene glycol (propane-1,2-diol) kg 0%
2905.39.00 — Other kg 0%
– Other polyhydric alcohols:
2905.41.00 — 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane) kg 0%
2905.42.00 — Pentaerythritol kg 0%
2905.43.00 — Mannitol kg 0%
2905.44.00 — D-glucitol (sorbitol) kg 0%
2905.45.00 — Glycerol kg 0%
2905.49.00 — Other kg 0%
– Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols:
2905.51.00 — Ethchlorvynol (INN) kg 0%
2905.59.00 — Other kg 0%
29.06 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.
– Cyclanic, cyclenic or cycloterpenic:
2906.11.00 — Menthol kg 0%
2906.12.00 — Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols kg 0%
2906.13.00 — Sterols and inositols kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2906.19.00 — Other kg 0%
– Aromatic:
2906.21.00 — Benzyl alcohol kg 0%
2906.29.00 — Other kg 0%
III.- PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.07 Phenols; phenol-alcohols
– Monophenols:
2907.11.00 — Phenol (hydroxybenzene) and its salts kg 0%
2907.12.00 — Cresols and their salts kg 0%
2907.13.00 — Octylphenol, nonylphenol and their isomers; salts thereof kg 0%
2907.15.00 — Naphthols and their salts kg 0%
2907.19.00 — Other kg 0%
– Polyphenols; phenol-alcohols:
2907.21.00 — Resorcinol and its salts kg 0%
2907.22.00 — Hydroquinone (quinol) and its salts kg 0%
2907.23.00 — 4,4-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts kg 0%
2907.29.00 — Other kg 0%
29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols.
– Derivatives containing only halogen substituents and their salts:
2908.11.00 — Pentachlorophenol (ISO) kg 0%
2908.19.00 — Other kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Other:
2908.91.00 — Dinoseb (ISO) and its salts kg 0%
2908.92.00 — 4,6-Dinitro-o-cresol (DNOC (ISO)) and its salts kg 0%
2908.99.00 — Other kg 0%
IV.- ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, ACETAL AND HEMIACETAL 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, acetal and hemiacetal peroxides,, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives.
–  Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives:
2909.11.00 — Diethyl ether kg 0%
2909.19.00 — Other kg 0%
2909.20.00 – Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives kg 0%
2909.30.00 – Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives kg 0%
– Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
2909.41.00 — 2,2 Oxydiethanol (diethylene glycol, digol) kg 0%
2909.43.00 — Monobutyl ethers of ethylene glycol or of diethylene glycol kg 0%
2909.44.00 — Other monoalky-lethers of ethylene glycol or of diethylene glycol kg 0%
2909.49.00 — Other kg 0%
2909.50.00 – Ether-phenols, ether-alcohol-phenols and their haloge-nated, sulphonated, nitrated or nitrosated derivatives kg 0%
2909.60.00 – Alcohol peroxides, ether peroxides, acetal and hemiacetal peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
29.10 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives.
2910.10.00 – Oxirane (ethyleneoxide) kg 0%
2910.20.00 – Methyloxirane (propylene oxide) kg 0%
2910.30.00 – 1-Chloro-2,3-epox-ypropane (epichlorohydrin) kg 0%
2910.40.00 – Dieldrin (ISO, INN) kg 0%
2910.50.00 – Endrin (ISO) kg 0%
2910.90.00 – Other kg 0%
29.11 2911.00.00 Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. kg 0%
V.- ALDEHYDE-FUNCTION COMPOUNDS
29.12 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.
– Acyclic aldehydes without other oxygen function:
2912.11.00 — Methanal (formaldehyde) kg 0%
2912.12.00 — Ethanal (acetaldehyde) kg 0%
2912.19.00 — Other kg 0%
– Cyclic aldehydes without other oxygen function:
2912.21.00 — Benzaldehyde kg 0%
2912.29.00 — Other kg 0%
– Aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function:
2912.41.00 — Vanillin (4-hydroxy-3-methoxy-benzaldehyde) kg 0%
2912.42.00 — Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde) kg 0%
2912.49.00 — Other kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2912.50.00 – Cyclic polymers of aldehydes kg 0%
2912.60.00 – Paraformaldehyde kg 0%
29.13 2913.00.00 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29.12. kg 0%
VI.- KETONE-FUNCTION COMPOUNDS AND QUINONE- FUNCTION COMPOUNDS
29.14 Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.
– Acyclic ketones without other oxygen function:
2914.11.00 — Acetone kg 0%
2914.12.00 — Butanone (methyl ethyl ketone) kg 0%
2914.13.00 — 4-Methylpentan-2-one (methyl isobutyl ketone) kg 0%
2914.19.00 — Other kg 0%
– Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function:
2914.22.00 — Cyclohexanone and methylcyclohexanones kg 0%
2914.23.00 — Ionones and methylionones kg 0%
2914.29.00 — Other kg 0%
– Aromatic ketones without other oxygen function:
2914.31.00 — Phenylacetone (phenylpropan-2-one) kg 0%
2914.39.00 — Other kg 0%
2914.40.00 – Ketone-alcohols and ketone-aldehydes kg 0%
2914.50.00 – Ketone-phenols and ketones with other oxygen function kg 0%
– Quinones:
2914.61.00 — Anthraquinone kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2914.62.00 — Coenzyme Q10 (ubidecarenone (INN)) kg 0%
2914.69.00 — Other kg 0%
– Halogenated, sulphonated, nitrated or nitrosated derivatives:
2914.71.00 — Chlordecone (ISO) kg 0%
2914.79.00 — Other kg 0%
VII.- CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND
THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.15 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
– Formic acid, its salts and esters:
2915.11.00 — Formic acid kg 0%
2915.12.00 — Salts of formic acid kg 0%
2915.13.00 — Esters of formic acid kg 0%
– Acetic acid and its salts; acetic anhydride:
2915.21.00 — Acetic acid kg 0%
2915.24.00 — Acetic anhydride kg 0%
2915.29.00 — Other kg 0%
– Esters of acetic acid:
2915.31.00 — Ethyl acetate kg 0%
2915.32.00 — Vinyl acetate kg 0%
2915.33.00 — n-Butyl acetate kg 0%
2915.36.00 —  Dinoseb (ISO) acetate kg 0%
2915.39.00 — Other kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2915.40.00 – Mono-, di- or trichloroacetic acids, their salts and esters kg 0%
2915.50.00 – Propionic acid, its salts and esters kg 0%
2915.60.00 – Butanoic acids, pentanoic acids, their salts and esters kg 0%
2915.70.00 – Palmitic acid, stearic acid, their salts and esters kg 0%
2915.90.00 – Other kg 0%
29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
– Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2916.11.00 — Acrylic acid and its salts kg 0%
2916.12.00 — Esters of acrylic acid kg 0%
2916.13.00 — Methacrylic acid and its salts kg 0%
2916.14.00 — Esters of methacrylic acid kg 0%
2916.15.00 — Oleic, linoleic or linolenic acids, their salts and esters kg 0%
2916.16.00 — Binapacryl (ISO) kg 0%
2916.19.00 — Other kg 0%
2916.20.00 –   Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives kg 0%
– Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2916.31.00 — Benzoic acid, its salts and esters kg 0%
2916.32.00 — Benzoyl peroxide and benzoyl chloride kg 0%
2916.34.00 — Phenylacetic acid and its salts kg 0%
2916.39.00 — Other kg 0%
29.17 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2917.11.00 — Oxalic acid, its salts and esters kg 0%
2917.12.00 — Adipic acid, its salts and esters kg 0%
2917.13.00 — Azelaic acid, sebacic acid, their salts and esters kg 0%
2917.14.00 — Maleic anhydride kg 0%
2917.19.00 — Other kg 0%
2917.20.00 – Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives kg 0%
– Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2917.32.00 — Dioctyl orthophthalates kg 0%
2917.33.00 — Dinonyl or didecyl orthophthalates kg 0%
2917.34.00 — Other esters of orthophthalic acid kg 0%
2917.35.00 — Phthalic anhydride kg 0%
2917.36.00 — Terephthalic acid and its salts kg 0%
2917.37.00 — Dimethyl terephthalate kg 0%
2917.39.00 — Other kg 0%
29.18 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
– Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2918.11.00 — Lactic acid, its salts and esters kg 0%
2918.12.00 — Tartaric acid kg 0%
2918.13.00 — Salts and esters of tartaric acid kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2918.14.00 — Citric acid kg 0%
2918.15.00 — Salts and esters of citric acid kg 0%
2918.16.00 — Gluconic acid, its salts and esters kg 0%
2918.17.00 — 2,2-Diphenyl-2-hydroxyacetic acid (benzilic acid) kg 0%
2918.18.00 — Chlorobenzilate (ISO) kg 0%
2918.19.00 — Other kg 0%
– Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2918.21.00 — Salicylic acid and its salts kg 0%
2918.22.00 — O-Acetylsalicylic acid, its salts and esters kg 0%
2918.23.00 — Other esters of salicylic acid and their salts kg 0%
2918.29.00 — Other kg 0%
2918.30.00 – Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives kg 0%
– Other:
2918.91.00 — 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts and esters kg 0%
2918.99.00 — Other kg 0%
VIII.- ESTERS OF INORGANIC ACIDS  OF NON-METALS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.19 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.
2919.10.00 – Tris (2,3- dibromopropyl) phosphate kg 0%
2919.90.00 – Other kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
29.20 Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.
– Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives:
2920.11.00 — Parathion (ISO) and parathion-methyl (ISO) (methyl-parathion) kg 0%
2920.19.00 — Other kg 0%
– Phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives:
2920.21.00 — Dimethyl phosphite kg 0%
2920.22.00 –Diethyl phosphite kg 0%
2920.23.00 –Trimethyl phosphite kg 0%
2920.24.00 –Triethyl phosphite kg 0%
2920.29.00 –Other kg 0%
2920.30.00 – Endosulfan (ISO) kg 0%
2920.90.00 – Other kg 0%
IX.- NITROGEN-FUNCTION COMPOUNDS
29.21 Amine-function compounds.
– Acyclic monoamines and their derivatives; salts thereof:
2921.11.00 — Methylamine, di- or trimethylamine and their salts kg 0%
2921.12.00 — 2-(N,N-Dimethylamino)ethylchloride hydrochloride kg 0%
2921.13.00 — 2-(N,N-Diethylamino)ethylchloride hydrochloride kg 0%
2921.14.00 — 2-(N,N-Diisopropylamino)ethylchloride hydrochloride”. kg 0%
2921.19.00 — Other kg 0%
– Acyclic polyamines and their derivatives; salts thereof:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2921.21.00 — Ethylenediamine and its salts kg 0%
2921.22.00 — Hexamethylenediamine and its salts kg 0%
2921.29.00 — Other kg 0%
2921.30.00 – Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof kg 0%
– Aromatic monoamines and their derivatives; salts thereof:
2921.41.00 — Aniline and its salts kg 0%
2921.42.00 — Aniline derivatives and their salts kg 0%
2921.43.00 — Toluidines and their derivatives; salts thereof kg 0%
2921.44.00 — Diphenylamine and its derivatives; salts thereof kg 0%
2921.45.00 — 1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine (beta-naphthylamine) and their derivatives; salts thereof kg 0%
2921.46.00 — Amfetamine (INN) benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof kg 0%
2921.49.00 — Other kg 0%
– Aromatic polyamines and their derivatives; salts thereof:
2921.51.00 — o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof kg 0%
2921.59.00 — Other kg 0%
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 — Monoethanolamine and its salts kg 0%
2922.12.00 — Diethanolamine and its salts kg 0%
2922.14.00 — Dextropropoxyphene (INN) and its salts kg 0%
2922.15.00 — Triethanolamine kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2922.16.00 — Diethanolammonium perfluorooctane sulphonate kg 0%
2922.17.00 — Methyldiethanolamine and ethyldiethanolamine kg 0%
2922.18.00 —  2-(N,N-Diisopropylamino)ethanol kg 0%
2922.19.00 — Other kg 0%
– 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 — Aminohydroxyna-phthalenesulphonic acids and their salts kg 0%
2922.29.00 — Other kg 0%
– Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof:
2922.31.00 — Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof kg 0%
2922.39.00 — Other kg 0%
– Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof:
2922.41.00 — Lysine and its esters; salts thereof kg 0%
2922.42.00 — Glutamic acid and its salts kg 0%
2922.43.00 — Anthranilic acid and its salts kg 0%
2922.44.00 — Tilidine (INN) and its salts kg 0%
2922.49.00 — Other kg 0%
2922.50.00 – Amino-alcohol- phenols, amino-acid-phenols and other amino- compounds with oxygen function kg 0%
29.23 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined.
2923.10.00 – Choline and its salts kg 0%
2923.20.00 – Lecithins and other phosphoaminolipids kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2923.30.00 – Tetraethylammonium perfluorooctane sulphonate kg 0%
2923.40.00 – Didecyldimethylammonium perfluorooctane sulphonate”. kg 0%
2923.90.00 – Other kg 0%
29.24 Carboxyamide-function compounds; amide-function compounds of carbonic acid.
– Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof:
2924.11.00 — Meprobamate (INN) kg 0%
2924.12.00 –Fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon (ISO) kg 0%
2924.19.00 — Other kg 0%
– Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof :
2924.21.00 — Ureines and their derivatives; salts thereof kg 0%
2924.23.00 — 2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts kg 0%
2924.24.00 — Ethinamate (INN) kg 0%
2924.25.00 — Alachlor (ISO) kg 0%
2924.29.00 — Other kg 0%
29.25 Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds.
– Imides and their derivatives; salts thereof:
2925.11.00 — Saccharin and its salts kg 0%
2925.12.00 — Glutethimide (INN) kg 0%
2925.19.00 — Other kg 0%
– Imines and their derivatives; salts thereof:
2925.21.00 — Chlordimeform (ISO) kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2925.29.00 — Other kg 0%
29.26 Nitrile-function compounds.
2926.10.00 – Acrylonitrile kg 0%
2926.20.00 – 1-Cyanoguanidine (dicyandiamide) kg 0%
2926.30.00 – Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2-dimethylamino-4, 4-diphenylbutane) kg 0%
2926.40.00 – alpha-Phenylacetoacetonitrile kg 0%
2926.90.00 – Other kg 0%
29.27 2927.00.00 Diazo-, azo- or azoxy-compounds. kg 0%
29.28 2928.00.00 Organic derivatives of hydrazine or of hydroxylamine. kg 0%
29.29 Compounds with other nitrogen function.
2929.10.00 – Isocyanates kg 0%
2929.90.00 – Other kg 0%
X.- ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES
29.30 Organo-sulphur compounds.
2930.10.00 – 2-(N,N-Dimethylamino) ethanethiol kg 0%
2930.20.00 – Thiocarbamates and dithiocarbamates kg 0%
2930.30.00 – Thiuram mono-, di- or tetrasulphides kg 0%
2930.40.00 – Methionine kg 0%
2930.60.00 – 2-(N,N-Diethylamino)ethanethiol kg 0%
2930.70.00 – Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN)) kg 0%
2930.80.00 – Aldicarb (ISO), captafol (ISO) and methamidophos (ISO) kg 0%
2930.90.00 – Other kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
29.31 Other organo-inorganic compounds.
2931.10.00 – Tetramethyl lead and tetraethyl lead kg 0%
2931.20.00 – Tributyltin compounds kg 0%
– Non-halogenated organo-phosphorous derivatives :
2931.41.00 — Dimethyl methylphosphonate kg 0%
2931.42.00 — Dimethyl propylphosphonate kg 0%
2931.43.00 — Diethyl ethylphosphonate kg 0%
2931.44.00 — Methylphosphonic acid kg 0%
2931.45.00 — Salt of methylphosphonic acid and (aminoiminomethyl)urea (1
: 1)		 kg 0%
2931.46.00 — 2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide kg 0%
2931.47.00 — (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl methyl methylphosphonate kg 0%
2931.48.00 — 3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro[5.5] undecane 3,9-dioxide kg 0%
2931.49.00 — Other kg 0%
– Halogenated organo-phosphorous derivatives :
2931.51.00 — Methylphosphonic dichloride kg 0%
2931.52.00 — Propylphosphonic dichloride kg 0%
2931.53.00 — O-(3-chloropropyl) O-[4-nitro-3-(trifluoromethyl)phenyl] methylphosphonothionate kg 0%
2931.54.00 — Trichlorfon (ISO) kg 0%
2931.59.00 — Other kg 0%
2931.90.00 – Other kg 0%
29.32 Heterocyclic compounds with oxygen hetero-atom(s) only.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure:
2932.11.00 — Tetrahydrofuran kg 0%
2932.12.00 — 2-Furaldehyde (furfuraldehyde) kg 0%
2932.13.00 — Furfuryl alcohol and tetrahydrofurfuryl alcohol kg 0%
2932.14.00 — Sucralose kg 0%
2932.19.00 — Other kg 0%
2932.20.00 – Lactones kg 0%
– Other:
2932.91.00 — Isosafrole kg 0%
2932.92.00 — 1-(1,3-Benzodioxol-5-yl)propan-2-one kg 0%
2932.93.00 — Piperonal kg 0%
2932.94.00 — Safrole kg 0%
2932.95.00 — Tetrahydrocannabinols (all isomers) kg 0%
2932.96.00 — Carbofuran (ISO) kg 0%
2932.99.00 — Other kg 0%
29.33 Heterocyclic compounds with nitrogen hetero-atom(s) only.
– Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure:
2933.11.00 — Phenazone (antipyrin) and its derivatives kg 0%
2933.19.00 — Other kg 0%
– Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure:
2933.21.00 — Hydantoin and its derivatives kg 0%
2933.29.00 — Other kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure:
2933.31.00 — Pyridine and its salts kg 0%
2933.32.00 — Piperidine and its salts kg 0%
2933.33.00 — Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), carfentanil (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), remifentanil (INN) and trimeperidine (INN); salts thereof: kg 0%
2933.34.00 — Other fentanyls and their derivatives kg 0%
2933.35.00 — 3-Quinuclidinol kg 0%
2933.36.00 — 4-Anilino-N-phenethylpiperidine (ANPP) kg 0%
2933.37.00 — N-Phenethyl-4-piperidone (NPP) kg 0%
2933.39.00 — Other kg 0%
– Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused:
2933.41.00 — Levorphanol (INN) and its salts kg 0%
2933.49.00 — Other kg 0%
– Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure:
2933.52.00 — Malonylurea (barbituric acid) and its salts kg 0%
2933.53.00 — Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), Phenobarbital (INN), secbutabarbital (INN), secobarbital (INN), and vinylbital (INN); salts thereof kg 0%
2933.54.00 — Other derivatives of malonylurea (barbituric  acid); salts thereof kg 0%
2933.55.00 — Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2933.59.00 — Other kg 0%
– Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure:
2933.61.00 — Melamine kg 0%
2933.69.00 — Other kg 0%
– Lactams:
2933.71.00 — 6-Hexanelactam (epsilon-caprolactam) kg 0%
2933.72.00 — Clobazam (INN) and methyprylon (INN) kg 0%
2933.79.00 — Other lactams kg 0%
– Other:
2933.91.00 — Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam
(INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN), and triazolam (INN); salts thereof		 kg 0%
2933.92.00 — Azinphos-methyl (ISO) kg 0%
2933.99.00 — Other kg 0%
29.34 Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds.
2934.10.00 – Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure kg 0%
2934.20.00 – Compounds containing  in the structure a benzothiazole ring- system (whether or not hydrogenated), not further fused kg 0%
2934.30.00 – Compounds containing in the structure a phenothiazine ring- system (whether or not hydrogenated) , not further fused kg 0%
– Other:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2934.91.00 — Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN), salts thereof kg 0%
2934.92.00 — Other fentanyls and their derivatives kg 0%
2934.99.00 — Other kg 0%
29.35 Sulphonamides.
2935.10.00 – N-Methylperfluorooctane sulphonamide kg 0%
2935.20.00 – N-Ethylperfluorooctane sulphonamide kg 0%
2935.30.00 – N-Ethyl-N-(2-hydroxyethyl) perfluorooctane sulphonamide kg 0%
2935.40.00 – N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide kg 0%
2935.50.00 – Other perfluorooctane sulphonamides kg 0%
2935.90.00 – Other kg 0%
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 — Vitamins A and their derivatives kg 0%
2936.22.00 — Vitamin B1 and its derivatives kg 0%
2936.23.00 — Vitamin B2 and its derivatives kg 0%
2936.24.00 — D- or DL-Pantothenic acid (Vitamin B5) and its derivatives kg 0%
2936.25.00 — Vitamin B6 and its derivatives kg 0%
2936.26.00 — Vitamin B12 and its derivatives kg 0%
2936.27.00 — Vitamin C and its derivatives kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2936.28.00 — Vitamin E and its derivatives kg 0%
2936.29.00 — Other vitamins and their derivatives kg 0%
2936.90.00 – Other, including natural concentrates kg 0%
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.
– Polypeptides hormones, protein hormones and glycoprotein hormones, their deritives and structural analogues:
2937.11.00 — Somatotropin, its derivatives and structural analogues kg 0%
2937.12.00 — Insulin and its salts kg 0%
2937.19.00 — Other kg 0%
– Steroidal hormones, their derivatives and structural analogues:
2937.21.00 — Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone) kg 0%
2937.22.00 — Halogenated derivatives of  corticosteroidal hormones kg 0%
2937.23.00 — Oestrogens and progestogens kg 0%
2937.29.00 — Other kg 0%
2937.50.00 – Prostaglandins, thromboxanes  and leukotrienes, their derivatives and structural analogues kg 0%
2937.90.00 — Other kg 0%
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 – Rutoside (rutin) and its derivatives kg 0%
2938.90.00 – Other kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
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 — Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN),
heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN), and thebaine; salts thereof		 kg 0%
2939.19.00 — Other kg 0%
2939.20.00 – Alkaloids of cinchona and their derivatives; salts thereof kg 0%
2939.30.00 – Caffeine and its salts kg 0%
– Alkaloids of ephedra and their derivatives; salts thereof:
2939.41.00 — Ephedrine and its salts kg 0%
2939.42.00 — Pseudoephedrine (INN) and its salts kg 0%
2939.43.00 — Cathine (INN) and its salts kg 0%
2939.44.00 — Norephedrine and its salts kg 0%
2939.45.00 — Levometamfetamine, metamfetamine (INN), metamfetamine racemate and their salts kg 0%
2939.49.00 — Other kg 0%
– Theophylline and aminophylline (theophylline- ethylenediamine) and their derivatives; salts thereof:
2939.51.00 — Fenetylline (INN) and its salts kg 0%
2939.59.00 — Other kg 0%
– Alkaloids of rye ergot and their derivatives; salts thereof:
2939.61.00 — Ergometrine (INN) and its salts kg 0%
2939.62.00 — Ergotamine (INN) and its salts kg 0%
2939.63.00 — Lysergic acid and its salts kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
2939.69.00 — Other kg 0%
– Other, of vegetal origin :
2939.72.00 —  Cocaine, ecgonine; salts, esters and other derivatives thereof kg 0%
2939.79.00 — Other kg 0%
2939.80.00 – Other kg 0%
XIII.- OTHER ORGANIC COMPOUNDS
29.40 2940.00.00 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers,  sugar acetals and sugar esters and their salts, other than products of heading 29.37, 29.38 or 29.39. kg 0%
29.41 Antibiotics.
2941.10.00 – Penicillins and their derivatives with a penicillanic acid structure; salts thereof kg 0%
2941.20.00 – Streptomycins and their derivatives; salts thereof kg 0%
2941.30.00 – Tetracyclines and their derivatives; salts thereof kg 0%
2941.40.00 – Chloramphenicol and its derivatives; salts thereof kg 0%
2941.50.00 – Erythromycin and its derivatives; salts thereof kg 0%
2941.90.00 – Other kg 0%
29.42 2942.00.00 Other organic compounds. kg 0%
Chapter 30 Pharmaceutical products
Notes.
1.-       This Chapter does not cover:
(a)      Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations  for intravenous administration (Section IV);
(b)      Products,  such  as  tablets,  chewing  gum  or  patches  (transdermal  systems),  containing  nicotine  and intended to assist tobacco use cessation (heading 24.04);
(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);
(h)      Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02).
(i)        Diagnostic reagents of heading 38.22
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)      Placebos and blinded (or double-blinded) clinical trial kits for use in recognised clinical trials, put up in measured doses, even if they might contain active medicaments.
(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;
(i)        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;
(j)        Waste  pharmaceuticals,  that  is,  pharmaceutical  products  which  are  unfit  for  their  original     intended purpose due to, for example, expiry of shelf life; and
(k)       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 in (a) and (b) (1) above with an added stabiliser 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 active 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);  dihydroartemisinin  (INN); lumefantrine (INN); mefloquine (INN); piperaquine (INN); pyrimethamine (INN) or sulfadoxine (INN).
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
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 – Extracts of glands or other organs or of their secretions kg 0%
3001.90.00 – Other kg 0%
30.02 Human blood; animal blood prepared for therapeutic, prophy- lactic or diagnostic uses; antisera and 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; cell cultures, whether or not modified.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
–  Antisera,  other  blood  fractions  and  immunological  products, whether or not modified or  obtained by means of biotechnological processes:
3002.12.00 — Antisera and other blood fractions kg 0%
3002.13.00 —    Immunological  products,  unmixed,  not  put  up  in  measured doses or in forms or packings for retail sale kg 0%
3002.14.00 —  Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale kg 0%
3002.15.00 —  Immunological products, put up in measured doses or in forms or packings for retail sale kg 0%
– Vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
3002.41.00 –Vaccines for human medicine kg 0%
3002.42.00 –Vaccines for veterinary medicine kg 0%
3002.49.00 — Other kg 0%
– Cell cultures, whether or not modified :
3002.51.00 — Cell therapy products kg 0%
3002.59.00 — Other kg 0%
3002.90.00 – Other kg 0%
30.03 Medicaments  (excluding  goods  of  heading  30.02,  30.05  or 30.06)  consisting  of  two  or  more  constituents  which  have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale.
3003.10.00 – Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives kg 0%
3003.20.00 – Other, containing  antibiotics kg 0%
– Other, containing hormones or other products of heading 29.37:
3003.31.00 — Containing insulin kg 0%
3003.39.00 — Other kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
-Other, containing alkaloids or derivatives thereof:
3003.41.00 — Containing ephedrine or its salts kg 0%
3003.42.00 — Containing pseudoephedrine (INN) or its salts kg 0%
3003.43.00 — Containing norephedrine or its salts kg 0%
3003.49.00 — Other kg 0%
3003.60.00 –  Other,  containing  antimalarial  active  principles  described  in Subheading Note 2 to this Chapter kg 0%
3003.90.00 – Other kg 0%
30.04 Medicaments   (excluding   goods   of   heading   30.02,   30.05 or   30.06)   consisting   of   mixed   or   unmixed   products   for therapeutic or prophylactic uses, put up in measured doses (including  those  in  the  form  of  transdermal  administration systems) or in forms or packings for retail sale.
3004.10.00 – Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives kg 0%
3004.20.00 – Other, containing  antibiotics kg 0%
– Other, containing hormones or other products of heading 29.37:
3004.31.00 — Containing insulin kg 0%
3004.32.00 —   Containing   corticosteroid   hormones,   their   derivatives   or structural analogues kg 0%
3004.39.00 — Other kg 0%
– Other, containing alkaloids or derivatives thereof:
3004.41.00 — Containing ephedrine or its salts kg 0%
3004.42.00 — Containing pseudoephedrine (INN) or its salts kg 0%
3004.43.00 — Containing norephedrine or its salts kg 0%
3004.49.00 — Other kg 0%
3004.50.00 – Other, containing vitamins or other products of heading 29.36 kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
3004.60.00 –  Other,  containing  antimalarial  active  principles  described  in Subheading Note 2 to this Chapter”. kg 0%
3004.90.00 – Other kg 0%
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 – Adhesive dressings and other articles having an adhesive layer kg 0%
– Other:
— White absorbent cotton wadding:
3005.90.11 —- Sterile, in rolls kg 0%
3005.90.12 —- Non-sterile, in rolls kg 0%
3005.90.19 —- Other kg 0%
3005.90.90 — Other kg 0%
30.06 Pharmaceutical goods specified in Note 4 to this Chapter.
3006.10.00 – Sterile surgical catgut, similar sterile suture materials (including sterile  absorbable  surgical  or  dental  yarns)  and  sterile  tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile   surgical   or   dental   adhesion   barriers,   whether   or   not absorbable. kg 0%
3006.30.00 –   Opacifying   preparations   for   X-ray   examinations;   diagnostic reagents designed to be administered to the patient kg 0%
3006.40.00 –  Dental  cements  and  other  dental  fillings;  bone  reconstruction cements kg 0%
3006.50.00 – First-aid boxes and kits kg 0%
3006.60.00 –  Chemical  contraceptive  preparations  based  on  hormones,  on other products of heading 29.37 or spermicides kg 0%
3006.70.00 –  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. kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Other:
3006.91.00 –Appliances identifiable for ostomy use kg 0%
3006.92.00 –Waste pharmaceuticals kg 25%
3006.93.00 — Placebos and blinded (or double-blinded) clinical trial kits for a recognised clinical trial, put up in measured doses kg 0%
Chapter 31 Fertilisers
Notes.
1.-       This Chapter does not cover:
(a)       Animal blood of heading 05.11;
(b)       Separate chemically defined compounds (other than those answering to the descriptions in Note 2 (a), 3 (a), 4 (a) or 5 below); or
(c)       Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of heading 38.24; optical elements of potassium chloride (heading 90.01).
2.-       Heading 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:
(a)       Goods which answer to one or other of the descriptions given below:
(i)        Sodium nitrate, whether or not pure;
(ii)       Ammonium nitrate, whether or not pure;
(iii)       Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
(iv)      Ammonium sulphate, whether or not pure;
(v)       Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;
(vi)      Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;
(vii)      Calcium cyanamide, whether or not pure or treated with oil;
(viii)     Urea, whether or not pure.
(b)       Fertilisers consisting of any of the goods described in (a) above mixed together.
(c)       Fertilisers consisting of ammonium chloride or of any of the goods described in (a) or (b) above mixed with chalk, gypsum or other inorganic non-fertilising substances.
(d)       Liquid fertilisers consisting of the goods of subparagraph (a) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.
3.-       Heading 31.03 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:
(a)       Goods which answer to one or other of the descriptions given below:
(i)        Basic slag;
(ii)       Natural phosphates of heading 25.10, calcined or further heat-treated than for the removal of impurities;
(iii)       Superphosphates (single, double or triple);
(iv)      Calcium hydrogenorthophosphate containing not less than 0.2 % by weight of fluorine calculated on the dry anhydrous product.
(b)       Fertilisers consisting of any of the goods described in (a) above mixed together, but with no account being taken of the fluorine content limit.
(c)       Fertilisers consisting of any of the goods described in (a) or (b) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.
4.-       Heading 31.04 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:
(a)       Goods which answer to one or other of the descriptions given below:
(i)        Crude natural potassium salts (for example, carnallite, kainite and sylvite);
(ii)       Potassium chloride, whether or not pure, except as provided in Note 1 (c) above;
(iii)       Potassium sulphate, whether or not pure;
(iv)      Magnesium potassium sulphate, whether or not pure.
(b)       Fertilisers consisting of any of the goods described in (a) above mixed together.
5.-       Ammonium        dihydrogenorthophosphate        (monoammonium        phosphate)        and        diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 31.05.
6.-       For the purposes of heading 31.05, the term “other fertilisers” applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
31.01 3101.00.00 Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products. kg 0%
31.02 Mineral or chemical fertilisers, nitrogenous.
3102.10.00 – Urea, whether or not in aqueous solution kg 0%
– Ammonium  sulphate;  double  salts  and  mixtures  of  ammonium sulphate and ammonium nitrate :
3102.21.00 — Ammonium sulphate kg 0%
3102.29.00 — Other kg 0%
3102.30.00 – Ammonium nitrate, whether or not in aqueous solution kg 0%
3102.40.00 – Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances kg 0%
3102.50.00 – Sodium nitrate kg 0%
3102.60.00 –  Double  salts  and  mixtures  of  calcium  nitrate  and  ammonium nitrate kg 0%
3102.80.00 – Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution kg 0%
3102.90.00 –   Other,   including   mixtures   not   specified   in   the   foregoing subheadings kg 0%
31.03 Mineral or chemical fertilisers, phosphatic.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Superphosphates:
3103.11.00 — Containing by weight 35 % or more of diphosphorus pentaoxide kg 0%
(P2O5)
3103.19.00 — Other kg 0%
3103.90.00 – Other kg 0%
31.04 Mineral or chemical fertilisers, potassic.
3104.20.00 – Potassium chloride kg 0%
3104.30.00 – Potassium sulphate kg 0%
3104.90.00 – Other kg 0%
31.05 Mineral or chemical fertilisers containing two or three of the fertilising  elements  nitrogen,  phosphorus  and  potassium; other  fertilisers;  goods  of  this  Chapter  in  tablets  or  similar forms or in packages of a gross weight not exceeding 10 kg.
3105.10.00 – Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg kg 0%
3105.20.00 –  Mineral  or  chemical  fertilisers  containing  the  three  fertilising elements nitrogen, phosphorus and potassium kg 0%
3105.30.00 – Diammonium hydrogenorthophosphate (diammonium phosphate) kg 0%
3105.40.00 –     Ammonium     dihydrogenorthophosphate     (monoammonium phosphate)      and      mixtures      thereof      with      diammonium hydrogenorthophosphate (diammonium phosphate) kg 0%
– Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus:
3105.51.00 — Containing nitrates and phosphates kg 0%
3105.59.00 — Other kg 0%
3105.60.00 –  Mineral  or  chemical  fertilisers  containing  the  two  fertilising elements phosphorus and potassium kg 0%
3105.90.00 – Other kg 0%
Chapter 32
Tanning or dyeing extracts; tannins and their derivatives;
dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
Notes.
1.-       This Chapter does not cover:
(a)       Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a kind used as luminophores (heading 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 32.12);
(b)       Tannates or other tannin derivatives of products of headings 29.36 to 29.39, 29.41 or 35.01 to 35.04; or
(c)       Mastics of asphalt or other bituminous mastics (heading 27.15).
2.-       Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.
3.-       Headings. 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of heading 32.06, colouring pigments of heading 25.30 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations.  The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 32.12), or to other preparations of heading 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15.
4.-       Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings
39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.
5.-       The expression “colouring matter” in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.
6.-       The expression “stamping foils” in heading 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:
(a)       Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or
(b)       Metal (including precious metal) or pigment, deposited on a supporting sheet of any material.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
32.01 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives.
3201.10.00 – Quebracho extract kg 0%
3201.20.00 – Wattle extract kg 0%
3201.90.00 – Other kg 0%
32.02 Synthetic  organic  tanning  substances;  inorganic  tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre- tanning.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
3202.10.00 – Synthetic organic tanning substances kg 0%
3202.90.00 – Other kg 0%
32.03 3203.00.00 Colouring  matter  of  vegetable  or  animal  origin  (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter  based  on  colouring  matter  of  vegetable  or  animal origin. kg 0%
32.04 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based   on   synthetic   organic   colouring   matter;   synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined.
–  Synthetic  organic  colouring  matter  and  preparations  based thereon as specified in Note 3 to this Chapter:
3204.11.00 — Disperse dyes and preparations based thereon kg 0%
3204.12.00 — Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon kg 0%
3204.13.00 — Basic dyes and preparations based thereon kg 0%
3204.14.00 — Direct dyes and preparations based thereon kg 0%
3204.15.00 — Vat dyes (including those usable in that state as pigments) and preparations based thereon kg 0%
3204.16.00 — Reactive dyes and preparations based thereon kg 0%
3204.17.00 — Pigments and preparations based thereon kg 0%
3204.18.00 — Carotenoid colouring matters and preparations based thereon kg 0%
3204.19.00 — Other, including mixtures of colouring matter of two or more of the subheadings 3204.11 to 3204.19 kg 0%
3204.20.00 –  Synthetic  organic  products  of  a  kind  used  as  fluorescent brightening agents kg 0%
3204.90.00 – Other. kg 0%
32.05 3205.00.00 Colour  lakes;  preparations  as  specified  in  Note  3  to  this Chapter based on colour lakes. kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
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 — Containing 80% or more by weight of titanium dioxide calculated on the dry matter kg 0%
3206.19.00 — Other kg 0%
3206.20.00 – Pigments and preparations based on chromium compounds kg 0%
– Other colouring matter and other preparations:
3206.41.00 — Ultramarine and preparations based thereon kg 0%
3206.42.00 — Lithopone and other pigments and preparations based on zinc sulphide kg 0%
3206.49.00 — Other kg 0%
3206.50.00 – Inorganic products of a kind used as luminophores kg 0%
32.07 Prepared    pigments,    prepared    opacifiers    and    prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes.
3207.10.00 – Prepared pigments, prepared opacifiers, prepared colours and similar preparations kg 0%
3207.20.00 –  Vitrifiable  enamels  and  glazes,  engobes  (slips)  and  similar preparations kg 0%
3207.30.00 – Liquid lustres and similar preparations kg 0%
3207.40.00 –  Glass  frit  and  other  glass,  in  the  form  of  powder,  granules  or flakes kg 0%
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.
– Based on polyesters:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
3208.10.10 — Lacquers kg 35%
3208.10.20 — Enamels kg 35%
3208.10.90 — Other kg 35%
– Based on acrylic or vinyl polymers:
3208.20.10 — Lacquers kg 35%
3208.20.20 — Enamels kg 35%
3208.20.90 — Other kg 35%
– Other:
3208.90.10 — Lacquers kg 35%
3208.90.20 — Enamels kg 35%
3208.90.90 — Other kg 35%
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 — Lacquers kg 35%
3209.10.20 — Enamels kg 35%
3209.10.90 — Other kg 35%
– Other:
3209.90.10 — Lacquers kg 35%
3209.90.20 — Enamels kg 35%
3209.90.90 — Other kg 35%
32.10 Other  paints  and  varnishes  (including  enamels,  lacquers and distempers); prepared water pigments of a kind used for finishing leather.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
3210.00.10 – Water pigments of kind used for finishing leather kg 10%
– Other:
3210.00.91 — Lacquers kg 35%
3210.00.92 — Enamels kg 35%
3210.00.93 — Distempers kg 35%
3210.00.99 — Other kg 35%
32.11 3211.00.00 Prepared driers. kg 0%
32.12 Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils;  dyes  and  other  colouring  matter  put  up  in  forms  or packings for retail sale.
3212.10.00 – Stamping foils kg 0%
– Other:
3212.90.10 — 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) kg 0%
3212.90.90 — Other kg 10%
32.13 Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings.
3213.10.00 – Colours in sets kg 25%
3213.90.00 – Other kg 25%
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 — Glaziers’putty, grafting putty kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
3214.10.90 —   Resin   cements,   caulking   compounds   and   other   mastics; painters’ fillings kg 25%
3214.90.00 – Other kg 25%
32.15 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid.
– Printing ink:
3215.11.00 — Black kg 10%
3215.19.00 — Other kg 10%
– Other:
3215.90.10 — Ink for ball point pens kg 0%
3215.90.90 —Other kg 25%
Chapter 33
Essential oils and resinoids; perfumery, cosmetic or toilet preparations
Notes.
1.-         This Chapter does not cover:
(a)        Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;
(b)        Soap or other products of heading 34.01; or
(c)         Gum,wood or sulphate turpentine or other products of heading 38.05.
2.-         The expression “odoriferous substances” in heading 33.02 refers only to the substances of heading 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics.
3.-         Headings. 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.
4.-         The expression “perfumery, cosmetic or toilet preparations” in heading 33.07 applies, inter alia, to the following products : scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
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, ob- tained 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 — Of orange kg 0%
3301.13.00 — Of lemon kg 0%
3301.19.00 — Other kg 0%
– Essential oils other than those of citrus fruit:
3301.24.00 — Of peppermint (Mentha piperita) kg 0%
3301.25.00 — Of other mints kg 0%
3301.29.00 — Other kg 0%
3301.30.00 – Resinoids kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
3301.90.00 – Other kg 0%
33.02 Mixtures of odoriferous substances and mixtures (including alcoholic  solutions)  with  a  basis  of  one  or  more  of  these substances, of a kind used as raw materials in industry; other preparations  based  on  odoriferous  substances,  of  a  kind used for the manufacture of beverages.
3302.10.00 – Of a kind used in the food or drink industries kg 10%
3302.90.00 – Other kg 0%
33.03 3303.00.00 Perfumes and toilet waters. kg 35%
33.04 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.
3304.10.00 – Lip make-up preparations kg 35%
3304.20.00 – Eye make-up preparations kg 35%
3304.30.00 – Manicure or pedicure preparations kg 35%
– Other:
3304.91.00 — Powders, whether or not compressed kg 35%
3304.99.00 — Other kg 35%
33.05 Preparations for use on the hair.
3305.10.00 – Shampoos kg 35%
3305.20.00 – Preparations for permanent waving or straightening kg 35%
3305.30.00 – Hair lacquers kg 35%
3305.90.00 – Other kg 35%
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 – Dentifrices kg 25%
3306.20.00 – Yarn used to clean between the teeth (dental floss) kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
3306.90.00 – Other kg 25%
33.07 Pre-shave,  shaving  or  after-shave  preparations,  personal deodorants,    bath    preparations,    depilatories    and    other perfumery,  cosmetic  or  toilet  preparations,  not  elsewhere specified  or  included;  prepared  room  deodorisers,  whether or not perfumed or having disinfectant properties.
3307.10.00 – Pre-shave, shaving or after-shave preparations kg 35%
3307.20.00 – Personal deodorants and antiperspirants kg 35%
3307.30.00 – Perfumed bath salts and other bath preparations kg 35%
-Preparations   for   perfuming   or   deodorizing   rooms,   including odoriferous preparations used during religious rites:
3307.41.00 — “Agarbatti” and other odoriferous preparations which operate by burning kg 25%
3307.49.00 — Other kg 25%
3307.90.00 -Other kg 25%
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Chapter 34
Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations
with a basis of plaster
Notes.
1.-         This Chapter does not cover:
(a)        Edible mixtures or preparations of animal, vegetable or microbial 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 x10-2 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.).
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
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 contain- ing  soap;  organic  surface-active  products  and  preparations  for  washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent.
– Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding,  felt  and  nonwovens,  impregnated,  coated  or  covered with soap or detergent:
3401.11.00 — For toilet use (including medicated products) kg 35%
3401.19.00 — Other kg 35%
– Soap in other forms:
3401.20.10 — Noodles for manufacture of toilet soap kg 35%
3401.20.90 — Other kg 35%
3401.30.00 –  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 kg 35%
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.
– Anionic organic surface-active agents, whether or not put up for retail sale :
3402.31.00 — Linear alkylbenzene sulphonic acids and their salts kg 10%
3402.39.00 — Other kg 10%
– Other organic surface-active agents, whether or not put up for retail sale :
3402.41.00 — Cationic kg 10%
3402.42.00 — Non-ionic kg 10%
3402.49.00 — Other kg 25%
3402.50.00 – Preparations put up for retail sale kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
3402.90.00 – Other kg 25%
34.03 Lubricating preparations (including cutting-oil preparations, bolt  or  nut  release  preparations,  anti-rust  or  anti-corrosion preparations   and   mould   release   preparations,   based   on lubricants)  and  preparations  of  a  kind  used  for  the  oil  or grease treatment of textile materials, leather, furskins or other materials,  but  excluding  preparations  containing,  as  basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals.
–  Containing  petroleum  oils  or  oils  obtained  from  bituminous minerals:
3403.11.00 —  Preparations  for  the  treatment  of  textile  materials,  leather, furskins or other materials kg 25%
3403.19.00 — Other kg 25%
– Other:
3403.91.00 —  Preparations  for  the  treatment  of  textile     materials,  leather, furskins or other materials kg 25%
3403.99.00 — Other kg 25%
34.04 Artificial waxes and prepared waxes.
3404.20.00 – Of poly( oxyethylene) (polyethylene glycol) kg 0%
3404.90.00 – Other kg 0%
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 – Polishes, creams and similar preparations for footwear or leather kg 35%
3405.20.00 – Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork kg 35%
3405.30.00 –  Polishes  and  similar  preparations  for  coachwork,  other  than metal polishes kg 35%
3405.40.00 – Scouring pastes and powders and other scouring preparations kg 35%
3405.90.00 – Other kg 35%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
34.06 3406.00.00 Candles, tapers and the like. kg 35%
34.07 3407.00.00 Modelling   pastes,   including   those   put   up   for   children’s amusement;  preparations  known  as  “dental  wax”  or  as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate). kg 10%
Chapter 35
Albuminoidal substances; modified starches; glues; enzymes
Notes.
1.-         This Chapter does not cover:
(a)         Yeasts (heading 21.02);
(b)         Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;
(c)         Enzymatic preparations for pre-tanning (heading 32.02);
(d)         Enzymatic soaking or washing preparations or other products of Chapter 34;
(e)         Hardened proteins (heading 39.13); or
(f)          Gelatin products of the printing industry (Chapter 49).
2.-         For the purposes of heading 35.05, the term “dextrins” means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%.
Such products with a reducing sugar content exceeding 10% fall in heading 17.02.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
35.01 Casein, caseinates and other casein derivatives; casein glues.
3501.10.00 – Casein kg 10%
3501.90.00 – Other kg 10%
35.02 Albumins  (including  concentrates   of   two  or   more   whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives.
– Egg albumin:
3502.11.00 — Dried kg 10%
3502.19.00 — Other kg 10%
3502.20.00 – Milk albumin, including concentrates of two or more whey proteins kg 10%
3502.90.00 – Other kg 10%
35.03 3503.00.00 Gelatin  (including  gelatin  in  rectangular  (including  square) sheets,  whether  or  not  surface-worked  or  coloured)  and gelatin  derivatives;  isinglass;  other  glues  of  animal  origin, excluding casein glues of heading 35.01. kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
35.04 3504.00.00 Peptones and their derivatives; other protein substances and their  derivatives,  not  elsewhere  specified  or  included;  hide powder, whether or not chromed. kg 10%
35.05 Dextrins    and    other    modified    starches    (for    example, pregelatinised   or   esterified   starches);   glues   based   on starches, or on dextrins or other modified starches.
3505.10.00 – Dextrins and other modified starches kg 10%
3505.20.00 – Glues kg 35%
35.06 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg.
3506.10.00 – Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg kg 25%
– Other:
3506.91.00 — Adhesives based on  polymers of heading 39.01 to 39.13 or on rubber kg 25%
3506.99.00 — Other kg 25%
35.07 Enzymes;  prepared  enzymes  not  elsewhere  specified  or included.
3507.10.00 – Rennet and  concentrates thereof kg 0%
3507.90.00 – Other kg 0%
Chapter 36
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
Notes.
1.-       This Chapter does not cover separate chemically defined compounds other than those described in Note 2 (a) or (b) below.
2.-       The expression “articles of combustible materials” in heading 36.06 applies only to:
(a)       Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;
(b)       Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm³; and
(c)       Resin torches, firelighters and the like.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
36.01 3601.00.00 Propellent powders. kg 10%
36.02 3602.00.00 Prepared explosives, other than propellent powders. kg 10%
36.03 Safety  fuses;  detonating  cords;  percussion  or  detonating caps; igniters; electric detonators.
3603.10.00 – Safety fuses kg 10%
3603.20.00 – Detonating cords kg 10%
3603.30.00 – Percussion caps kg 10%
3603.40.00 – Detonating caps kg 10%
3603.50.00 – Igniters kg 10%
3603.60.00 – Electric detonators kg 10%
36.04 Fireworks,  signalling  flares,  rain  rockets,  fog  signals  and other pyrotechnic articles.
3604.10.00 – Fireworks kg 25%
3604.90.00 – Other kg 25%
36.05 3605.00.00 Matches, other than pyrotechnic articles of heading 36.04. kg 25%
36.06 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter.
3606.10.00 –  Liquid  or  liquefied-gas  fuels  in  containers  of  a  kind  used  for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 kg 25%
3606.90.00 – Other kg 25%
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, including thermosensitive, surfaces.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
37.01 Photographic  plates  and  film  in  the  flat,  sensitised,  unex- posed, of any material other than paper, paperboard or tex- tiles;  instant  print  film  in  the  flat,  sensitised,  unexposed, whether or not in packs.
3701.10.00 – For X-ray m² 0%
3701.20.00 – Instant print film kg 10%
3701.30.00 – Other plates and film, with any side exceeding 255 mm m² 10%
– Other:
3701.91.00 — For colour photography (polychrome) kg 10%
3701.99.00 — Other m² 10%
37.02 Photographic  film  in  rolls,  sensitised,  unexposed,  of  any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed.
3702.10.00 – For X-ray m² 0%
–  Other  film,  without  perforations,  of  a  width  not  exceeding  105 mm :
3702.31.00 — For colour photography (polychrome) u 10%
3702.32.00 — Other, with silver halide emulsion m² 10%
3702.39.00 — Other m² 10%
– Other film, without perforations, of a width exceeding 105 mm:
3702.41.00 — Of a width exceeding 610 mm and of a length exceeding  200 m, for colour photography (polychrome) m² 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
3702.42.00 — Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography m² 10%
3702.43.00 — Of a width exceeding 610 mm and of a length not exceeding 200 m m² 10%
3702.44.00 — Of a width exceeding 105 mm but not exceeding 610 mm m² 10%
– Other film, for colour photography (polychrome):
3702.52.00 — Of a width not exceeding 16 mm m 10%
3702.53.00 — Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides m 10%
3702.54.00 — Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides m 10%
3702.55.00 — Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m m 10%
3702.56.00 — Of a width exceeding 35 mm m 10%
– Other:
3702.96.00 — Of a width not exceeding 35 mm and of a length not exceeding 30 m m 10%
3702.97.00 — Of a width not exceeding 35 mm and of a length exceeding 30 m m 10%
3702.98.00 — Of a width exceeding 35 mm m 10%
37.03 Photographic  paper,  paperboard  and  textiles,  sensitised, unexposed.
3703.10.00 – In rolls of a width exceeding 610 mm kg 10%
3703.20.00 – Other, for colour photography (polychrome) kg 10%
3703.90.00 – Other kg 10%
37.04 3704.00.00 Photographic  plates,  film,  paper,  paperboard  and  textiles, exposed but not developed. kg 10%
37.05 3705.00.00 Photographic plates and film, exposed and developed, other than cinematographic film. kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
37.06 Cinematographic  film,  exposed  and  developed,  whether  or not  incorporating  sound  track  or  consisting  only  of  sound track.
3706.10.00 – Of a width of 35 mm or more m 10%
3706.90.00 – Other m 10%
37.07 Chemical  preparations  for  photographic  uses  (other  than varnishes,   glues,   adhesives   and   similar   preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use.
3707.10.00 – Sensitising emulsions kg 10%
3707.90.00 – Other kg 10%
Chapter 38 Miscellaneous chemical products
Notes.
1.-       This Chapter does not cover:
(a)      Separate chemically defined elements or compounds with the exception of the following:
(1)   Artificial graphite (heading 38.01);
(2)   Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 38.08;
(3)   Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 38.13);
(4)   Certified reference materials specified in Note 2 below;
(5)   Products specified in Note 3 (a) or 3 (c) below;
(b)      Mixtures  of  chemicals  with  foodstuffs  or  other  substances  with  nutritive  value,  of  a  kind  used  in  the preparation of human foodstuffs (generally heading 21.06);
(c)       Products of heading 24.04;
(d)      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);
(e)      Medicaments (heading 30.03 or 30.04); or
(f)       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 that the values of the certified properties, the methods used to deternine 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, for example wastes of plastics, rubber, wood, paper, textiles, glass or metals, electrical and electronic waste and scrap (including 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
(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, vegetable or microbial 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); carbofuran (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); 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; trichlorfon (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  3824.89  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- 2,2bis(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;  tetra-,  penta-,  hexa-,  hepta-  or  octabromodiphenyl  ethers;  short-chain chlorinated paraffins.
Short-chain chlorinated paraffins are mixtures of compounds, with a chlorination degree of more than 48 % by weight, with the following molecular formula : CxH(2x-y+2)Cly, where x=10 – 13 and y= 1 – 13.
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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
38.01 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures.
3801.10.00 – Artificial graphite kg 0%
3801.20.00 – Colloidal or semi-colloidal graphite kg 0%
3801.30.00 –  Carbonaceous  pastes  for  electrodes  and  similar  pastes  for furnace linings kg 0%
3801.90.00 – Other kg 0%
38.02 Activated carbon; activated natural mineral products; animal black, including spent animal black.
3802.10.00 – Activated carbon kg 0%
3802.90.00 – Other kg 0%
38.03 3803.00.00 Tall oil, whether or not refined. kg 0%
38.04 3804.00.00 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03. kg 0%
38.05 Gum,  wood  or  sulphate  turpentine  and  other  terpenic  oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent.
3805.10.00 – Gum, wood or sulphate turpentine oils kg 0%
3805.90.00 – Other kg 0%
38.06 Rosin  and  resin  acids,  and  derivatives  thereof;  rosin  spirit and rosin oils; run gums.
3806.10.00 – Rosin and resin acids kg 0%
3806.20.00 – Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts kg 0%
3806.30.00 – Ester gums kg 0%
3806.90.00 – Other kg 0%
38.07 3807.00.00 Wood  tar;  wood  tar  oils;  wood  creosote;  wood  naphtha; vegetable   pitch;   brewers’  pitch   and   similar   preparations based on rosin, resin acids or on vegetable pitch. kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
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 —   DDT  (ISO)  (clofenotane  (INN)),  in  packings  of  a  net  weight content not exceeding 300 g kg 0%
3808.59.00 — Other kg 0%
– Goods specified in Subheading Note 2 to this Chapter:
3808.61.00 —  In packings of a net weight content not exceeding 300 g kg 0%
3808.62.00 —   In packings of a net weight content exceeding 300 g but not exceeding 7.5 kg kg 0%
3808.69.00 —  Other kg 0%
– Other:
— Insecticides:
— Naphthalene balls:
3808.91.11 —- Containing bromomethane (methyl bromide) or Bromochloro- methane kg 10%
3808.91.19 —-   Other kg 10%
— Mosquito coils, chips, mats and similar products designed for use by burning or heating:
3808.91.21 —- Containing bromomethane (methyl bromide) or Bromochloro- methane kg 10%
3808.91.29 —- Other kg 10%
— Aerosol spray:
3808.91.31 —- Pyrethrum based kg 25%
3808.91.32 —- Containing bromomethane (methyl bromide) or bromochloro- methane kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
3808.91.39 —- Other kg 25%
— Other:
3808.91.91 —- Containing bromomethane (methyl bromide) or bromochloro- methane kg 0%
3808.91.99 —- Other kg 0%
— Fungicides:
3808.92.10 —  Containing  bromomethane  (methyl  bromide)  or  bromochloro- methane kg 0%
3808.92.90 — Other kg 0%
— Herbicides, anti sprouting products and plant-growth regulators:
3808.93.10 —  Containing  bromomethane  (methyl  bromide)  or  bromochloro- methane kg 0%
3808.93.90 — Other kg 0%
— Disinfectants:
3808.94.10 —  Containing  bromomethane  (methyl  bromide)  or  bromochloro- methane kg 0%
3808.94.90 — Other kg 0%
— Other:
3808.99.10 —  Containing  bromomethane  (methyl  bromide)  or  bromochloro- methane kg 0%
3808.99.90 — Other kg 0%
38.09 Finishing  agents,  dye  carriers  to  accelerate  the  dyeing  or fixing  of  dyestuffs  and  other  products  and  preparations (for  example,  dressings  and  mordants),  of  a  kind  used  in the  textile,  paper,  leather  or  like  industries,  not  elsewhere specified or included.
3809.10.00 – With a basis of amylaceous substances kg 0%
– Other:
3809.91.00 — Of a kind used in the textile or like industries kg 0%
3809.92.00 — Of a kind used in the paper or like industries kg 0%
3809.93.00 — Of a kind used in the leather or like industries kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
38.10 Pickling  preparations  for  metal  surfaces;  fluxes  and  other auxiliary   preparations   for   soldering,   brazing   or   welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods.
3810.10.00 –  Pickling  preparations  for  metal  surfaces;  soldering,  brazing or  welding  powders  and  pastes  consisting  of  metal  and  other materials kg 10%
3810.90.00 – Other kg 10%
38.11 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity  improvers,  anti-corrosive  preparations  and  other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils.
– Anti-knock preparations:
3811.11.00 — Based on lead compounds kg 10%
3811.19.00 — Other kg 10%
– Additives for lubricating oils:
3811.21.00 —  Containing  petroleum  oils  or  oils  obtained  from  bituminous minerals kg 10%
3811.29.00 — Other kg 10%
3811.90.00 – Other kg 10%
38.12 Prepared  rubber  accelerators;  compound  plasticisers  for rubber or plastics, not elsewhere specified or included; anti- oxidising  preparations  and  other  compound  stabilisers  for rubber or plastics.
3812.10.00 – Prepared rubber accelerators kg 0%
3812.20.00 – Compound plasticisers for rubber or plastics kg 0%
– Anti-oxidising  preparations  and  other  compound  stabilisers  for rubber or plastics:
3812.31.00 —   Mixtures  of  oligomers  of  2,2,4-trimethyl-1,2-dihydroquinoline (TMQ) kg 0%
3812.39.00 —  Other kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
38.13 Preparations and charges for fire-extinguishers; charged fire- extinguishing grenades.
3813.00.10 —Containingbromochlorodifluoromethane, bromotrifluoromethane or Dibromotetrafluoroethanes kg 0%
3813.00.20 —Containingmethane,ethaneorpropanehydrobromofluorocarbons (HBFCs) kg 0%
3813.00.90 — Other kg 0%
38.14 Organic  composite  solvents  and  thinners,  not  elsewhere specified or included; prepared paint or varnish removers.
3814.00.10 —  Containing  methane,  ethane  or  propane  chlorofluorocarbons (CFCs),    whether    not    containing    hydrochlorofluorocarbons (HCFCs) kg 0%
3814.00.20 —Containingmethane,ethaneorpropanehydrochlorofluorocarbons (HCFCs), but not containing chlorofluorocarbons (CFCs) kg 0%
3814.00.30 —  Containing  carbon  tetrachloride,  bromochloromethane  or 1,1,1-trichloroethane  (methyl chloroform) kg 0%
3814.00.90 — Other kg 0%
38.15 Reaction   initiators,   reaction   accelerators   and   catalytic preparations, not elsewhere specified or included.
– Supported catalysts:
3815.11.00 — With nickel or nickel compounds as the active substance kg 10%
3815.12.00 — With precious metal or precious metal compounds as the active substance kg 10%
3815.19.00 — Other kg 10%
3815.90.00 – Other kg 10%
38.16 3816.00.00 Refractory    cements,    mortars,    concretes    and    similar compositions,  including  dolomite  ramming  mix,  other  than products of heading 38.01. kg 0%
38.17 3817.00.00 Mixed  alkylbenzenes  and  mixed  alkylnaphthalenes,  other than those of heading 27.07 or 29.02. kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
38.18 3818.00.00 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics. kg 10%
38.19 3819.00.00 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight  of  petroleum  oils  or  oils  obtained  from  bituminous minerals. kg 25%
38.20 3820.00.00 Anti-freezing preparations and prepared de-icing fluids. kg 10%
38.21 3821.00.00 Prepared culture media for the development or maintenance of microcro-organisms (including viruses and the like) or of plant, human or animal cells. kg 0%
38.22 Diagnostic  or  laboratory  reagents  on  a  backing,  prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 30.06; certified reference materials.
–  Diagnostic  or  laboratory  reagents  on  a  backing,  prepared diagnostic  or  laboratory  reagents  whether  or  not  on  a  backing, whether or not put up in the form of kits :
3822.11.00 — For malaria kg 0%
3822.12.00 — For Zika and other diseases transmitted by mosquitoes of the genus Aedes kg 0%
3822.13.00 — For blood-grouping kg 0%
3822.19.00 — Other kg 0%
3822.90.00 – Other kg 0%
38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.
– Industrial monocarboxylic fatty acids; acid oils from refining:
3823.11.00 — Stearic acid kg 0%
3823.12.00 — Oleic acid kg 0%
3823.13.00 — Tall oil fatty acids kg 0%
3823.19.00 — Other kg 0%
3823.70.00 – Industrial fatty alcohols kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
38.24 Prepared  binders  for  foundry  moulds  or  cores;  chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.
3824.10.00 – Prepared binders for foundry moulds or cores kg 0%
3824.30.00 – Non-agglomerated metal carbides mixed together or with metallic binders kg 0%
3824.40.00 – Prepared additives for cements, mortars or concretes kg 0%
3824.50.00 – Non-refractory mortars and concretes kg 0%
3824.60.00 – Sorbitol other than that of subheading 2905.44 kg 0%
– Goods specified in Subheading Note 3 to this Chapter:
3824.81.00 — Containing oxirane (ethylene oxide) kg 0%
3824.82.00 —  Containing  polychlorinated  biphenyls  (PCBs),  polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) kg 0%
3824.83.00 — Containing tris(2,3-dibromopropyl) phosphate kg 0%
3824.84.00 —   Containing   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)  or mirex (ISO) kg 0%
3824.85.00 —    Containing  1,2,3,4,5,6-hexachlorocyclohexane  (HCH  (ISO)), including lindane (ISO, INN) kg 0%
3824.86.00 —  Containing  pentachlorobenzene  (ISO)  or  hexachlorobenzene (ISO) kg 0%
3824.87.00 —      Containing   perfluorooctane   sulphonic   acid,   its   salts, perfluorooctane  sulphonamides,  or    perfluorooctane  sulphonyl fluoride kg 0%
3824.88.00 — Containing tetra-, penta-, hexa-, hepta-or octabromodiphenyl ethers kg 0%
3824.89.00 — Containing short-chain chlorinated paraffins kg 0%
Other:
3824.91.00 —  Mixtures  and  preparations  consisting  mainly  of  (5-ethyl-2- methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl              methyl ethylphosphonate       and       bis[(5-ethyl-2-methyl-2-oxido-1,3,2- dioxaphosphinan-5-yl)methyl] methylphosphonate kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
3824.92.00 — Polyglycol esters of methylphosphonic acid kg 0%
—  Other:
3824.99.10 — “Grey oxide” and “Black oxide” (“Lead dust”) kg 0%
3824.99.90 — Other Kg 0%
38.25 Residual  products  of  the  chemical  or  allied  industries,  not elsewhere specified or included; municipal wastes; sewage sludge; other wastes specified in Note 6 to this Chapter.
3825.10.00 – Municipal waste kg 25%
3825.20.00 – Sewage sludge kg 25%
3825.30.00 – Clinical waste kg 25%
– Waste organic solvents:
3825.41.00 — Halogenated kg 25%
3825.49.00 — Other kg 25%
3825.50.00 – Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids kg 25%
– Other wastes from chemical or allied industries:
3825.61.00 — Mainly containing organic constituents kg 25%
3825.69.00 — Other kg 25%
3825.90.00 – Other kg 25%
38.26 3826.00.00 Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals. kg 0%
38.27 Mixtures  containing  halogenated  derivatives  of  methane, ethane or propane, not elsewhere specified or included.
– Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons  (HCFCs),  perfluorocarbons  (PFCs)  or hydrofluorocarbons (HFCs); containing hydrobromofluorocarbons (HBFCs);      containing      carbon      tetrachloride;      containing 1,1,1-trichloroethane (methyl chloroform) :
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
3827.11.00 —   Containing   chlorofluorocarbons   (CFCs),   whether   or   not containing  hydrochlorofluorocarbons  (HCFCs),  perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) kg 0%
3827.12.00 — Containing hydrobromofluorocarbons (HBFCs) kg 0%
3827.13.00 — Containing carbon tetrachloride kg 0%
3827.14.00 –Containing 1,1,1-trichloroethane (methyl chloroform) kg 0%
3827.20.00 –      Containing      bromochlorodifluoromethane      (Halon-1211), bromotrifluoromethane (Halon-1301) or dibromotetrafluoroethanes (Halon-2402) kg 0%
-Containing    hydrochlorofluorocarbons    (HCFCs),    whether    or not  containing  perfluorocarbons  (PFCs)  or  hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) :
3827.31.00 — Containing substances of subheadings 2903.41 to 2903.48 kg 0%
3827.32.00 — Other, containing substances of subheadings 2903.71 to 2903.75 kg 0%
3827.39.00 — Other kg 0%
3827.40.00 –       Containing       methyl       bromide       (bromomethane)       or bromochloromethane kg 0%
-Containing    trifluoromethane    (HFC-23)    or    perfluorocarbons (PFCs)   but   not   containing   chlorofluorocarbons   (CFCs)   or hydrochlorofluorocarbons (HCFCs) :
3827.51.00 — Containing trifluoromethane (HFC-23) kg 0%
3827.59.00 — Other kg 0%
– Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs)
:
3827.61.00 — Containing 15 % or more by mass of 1,1,1-trifluoroethane (HFC- 143a) kg 0%
3827.62.00 — Other, not included in the subheading above, containing 55 % or more by mass of pentafluoroethane (HFC- 125) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs) kg 0%
3827.63.00 — Other, not included in the subheadings above, containing 40 % or more by mass of pentafluoroethane (HFC-125) kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
3827.64.00 —  Other,  not  included  in  the  subheadings  above,  containing  30
%  or  more  by  mass  of  1,1,1,2-tetrafluoroethane  (HFC-134a) but  not  containing  unsaturated  fluorinated  derivatives  of  acyclic hydrocarbons (HFOs)		 kg 0%
3827.65.00 — Other, not included in the subheadings above, containing 20 % or more by mass of difluoromethane (HFC-32) and 20 % or more by mass of pentafluoroethane (HFC-125) kg 0%
3827.68.00 —  Other,  not  included  in  the  subheadings  above,  containing substances of subheadings 2903.41 to 2903.48 kg 0%
3827.69.00 — Other kg 0%
3827.90.00 – Other kg 0%
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 subsidiary to the primary use of the goods, fall in Chapter 49.
Chapter 39  Plastics and articles thereof
Notes.
1.-       Throughout  the  Nomenclature  the  expression  “plastics”  means  those  materials  of  headings  39.01  to  39.14 which  are  or  have  been  capable,  either  at  the  moment  of  polymerisation  or  at  some  subsequent  stage,  of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.
Throughout  the  Nomenclature  any  reference  to  “plastics”  also  includes  vulcanised  fibre.   The  expression, however, does not apply to materials regarded as textile materials of Section XI.
2.-       This Chapter does not cover:
(a)      Lubricating preparations of heading 27.10 or 34.03;
(b)      Waxes of heading 27.12 or 34.04;
(c)       Separate chemically defined organic compounds (Chapter 29);
(d)      Heparin or its salts (heading 30.01);
(e)      Solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution (heading 32.08); stamping foils of heading 32.12;
(f)       Organic surface-active agents or preparations of heading 34.02;
(g)      Run gums or ester gums (heading 38.06);
(h)      Prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 38.11);
(ij)       Prepared  hydraulic  fluids  based  on  polyglycols,  silicones  or  other  polymers  of  Chapter  39  (heading 38.19);
(k)       Diagnostic or laboratory reagents on a backing of plastics (heading 38.22);
(l)        Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;
(m)     Saddlery or harness (heading 42.01) or trunks, suitcases, handbags or other containers of heading 42.02;
(n)      Plaits, wickerwork or other articles of Chapter 46;
(o)      Wall coverings of heading 48.14;
(p)      Goods of Section XI (textiles and textile articles);
(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 luminaires 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;
(b)      Structural elements used, for example, in floors, walls or partitions, ceilings or roofs;
(c)       Gutters and fittings thereof;
(d)      Doors, windows and their frames and thresholds for doors;
(e)      Balconies, balustrades, fencing, gates and similar barriers;
(f)       Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;
(g)      Large-scale  shelving  for  assembly  and  permanent  installation,  for  example,  in  shops,  workshops, warehouses;
(h)      Ornamental architectural features, for example, flutings, cupolas, dovecotes; and
(ij)       Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.
Subheading 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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
I.- PRIMARY FORMS
39.01 Polymers of ethylene, in primary forms.
3901.10.00 – Polyethylene having a specific gravity of less than 0.94 kg 0%
3901.20.00 – Polyethylene having a specific gravity of 0.94 or more kg 0%
3901.30.00 – Ethylene-vinyl acetate copolymers kg 0%
3901.40.00 –  Ethylene-alpha-olefin  copolymers,  having  a  specific  gravity  of less than 0.94 kg 0%
3901.90.00 – Other kg 0%
39.02 Polymers of propylene or of other olefins, in primary forms.
3902.10.00 – Polypropylene kg 0%
3902.20.00 – Polyisobutylene kg 0%
3902.30.00 – Propylene copolymers kg 0%
3902.90.00 – Other kg 0%
39.03 Polymers of styrene, in primary forms.
– Polystyrene:
3903.11.00 — Expansible kg 0%
3903.19.00 — Other kg 0%
3903.20.00 – Styrene-acrylonitrile (SAN) copolymers kg 0%
3903.30.00 – Acrylonitrile-butadiene-styrene (ABS) copolymers kg 0%
3903.90.00 – Other kg 0%
39.04 Polymers of vinyl chloride or of other halogenated olefins, in primary forms.
3904.10.00 – Poly(vinyl chloride), not mixed with any other substances kg 0%
– Other poly(vinyl chloride):
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
3904.21.00 — Non-plasticised kg 0%
3904.22.00 — Plasticised kg 0%
3904.30.00 – Vinyl chloride-vinyl acetate copolymers kg 0%
3904.40.00 – Other vinyl chloride copolymers kg 0%
3904.50.00 – Vinylidene chloride polymers kg 0%
– Fluoro-polymers:
3904.61.00 — Polytetrafluoroethylene kg 0%
3904.69.00 — Other kg 0%
3904.90.00 – Other kg 0%
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 — In aqueous dispersion kg 10%
3905.19.00 — Other kg 10%
– Vinyl acetate copolymers:
3905.21.00 — In aqueous dispersion kg 10%
3905.29.00 — Other kg 10%
3905.30.00 –  Poly(vinyl  alcohol),  whether  or  not  containing  unhydrolysed acetate groups kg 0%
– Other:
3905.91.00 — Copolymers kg 10%
3905.99.00 — Other kg 10%
39.06 Acrylic polymers in primary forms.
3906.10.00 – Poly(methyl methacrylate) kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
3906.90.00 – Other kg 10%
39.07 Polyacetals, other polyethers and epoxide resins, in primary forms;  polycarbonates,  alkyd  resins,  polyallyl  esters  and other polyesters, in primary forms.
3907.10.00 – Polyacetals kg 0%
– Other polyethers:
3907.21.00 — Bis(polyoxyethylene) methylphosphonate kg 0%
3907.29.00 — Other kg 0%
3907.30.00 – Epoxide resins kg 0%
3907.40.00 – Polycarbonates kg 0%
3907.50.00 – Alkyd resins kg 10%
– Poly(ethylene terephthalate):
3907.61.00 —  Having a viscosity number of 78 ml/g or higher kg 0%
3907.69.00 — Other kg 0%
3907.70.00 -Poly (lactic acid) kg 0%
– Other polyesters:
3907.91.00 — Unsaturated kg 10%
3907.99.00 — Other kg 10%
39.08 Polyamides in primary forms.
3908.10.00 – Polyamide-6, -11, -12, -6, 6, -6, 9, -6, 10 or -6, 12 kg 0%
3908.90.00 – Other kg 0%
39.09 Amino-resins, phenolic resins and polyurethanes, in primary forms.
3909.10.00 – Urea resins; thiourea resins kg 10%
3909.20.00 – Melamine resins kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Other amino-resins:
3909.31.00 —  Poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI) kg 0%
3909.39.00 — Other kg 0%
3909.40.00 – Phenolic resins kg 0%
3909.50.00 – Polyurethanes kg 10%
39.10 3910.00.00 Silicones in primary forms. kg 0%
39.11 Petroleum  resins,  coumarone-indene  resins,  polyterpenes, polysulphides, polysulphones and other  products  specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms.
3911.10.00 –  Petroleum  resins,  coumarone,  indene  or  coumarone-indene resins and polyterpenes kg 0%
3911.20.00 – Poly(1,3-phenylene methylphosphonate kg 0%
3911.90.00 – Other kg 0%
39.12 Cellulose   and   its   chemical   derivatives,   not   elsewhere specified or included, in primary forms.
– Cellulose acetates:
3912.11.00 — Non-plasticised kg 0%
3912.12.00 — Plasticised kg 0%
3912.20.00 – Cellulose nitrates (including collodions) kg 0%
– Cellulose ethers:
3912.31.00 — Carboxymethylcellulose and its salts kg 0%
3912.39.00 — Other kg 0%
3912.90.00 – Other kg 0%
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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
3913.10.00 – Alginic acid, its salts and esters kg 0%
3913.90.00 – Other kg 0%
39.14 3914.00.00 Ion-exchangers  based  on  polymers  of  headings.  39.01  to 39.13, in primary forms. kg 0%
II.-  WASTE,  PARINGS  AND  SCRAP;  SEMI-MANUFACTURES; ARTICLES
39.15 Waste, parings and scrap, of plastics.
3915.10.00 – Of polymers of ethylene kg 0%
3915.20.00 – Of polymers of styrene kg 0%
3915.30.00 – Of polymers of vinyl chloride kg 0%
3915.90.00 – Of other plastics kg 0%
39.16 Monofilament   of   which   any   cross-sectional   dimension exceeds  1  mm,  rods,  sticks  and  profile  shapes,  whether  or not surface-worked but not otherwise worked, of plastics.
3916.10.00 – Of polymers of ethylene kg 0%
3916.20.00 – Of polymers of vinyl chloride kg 0%
3916.90.00 – Of other plastics kg 0%
39.17 Tubes,  pipes  and  hoses,  and  fittings  therefor  (for  example, joints, elbows, flanges), of plastics.
3917.10.00 –  Artificial  guts  (sausage  casings)  of  hardened  protein  or  of cellulosic materials kg 0%
– Tubes, pipes and hoses, rigid:
3917.21.00 — Of polymers of ethylene kg 25%
3917.22.00 — Of polymers of propylene kg 25%
3917.23.00 — Of polymers of vinyl chloride kg 25%
3917.29.00 — Of other plastics kg 25%
– Other tubes, pipes and hoses:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
3917.31.00 —  Flexible  tubes,  pipes  and  hoses,  having  a  minimum  burst pressure of 27.6 MPa kg 25%
3917.32.00 — Other, not reinforced or otherwise combined with other materials, without fittings kg 25%
3917.33.00 — Other, not reinforced or otherwise combined with other materials, with fittings kg 25%
3917.39.00 — Other kg 25%
3917.40.00 – Fittings kg 25%
39.18 Floor  coverings  of  plastics,  whether  or  not  self-adhesive, in  rolls  or  in  the  form  of  tiles;  wall  or  ceiling  coverings  of plastics, as defined in Note 9 to this Chapter.
3918.10.00 – Of polymers of vinyl chloride kg 25%
3918.90.00 – Of other plastics kg 25%
39.19 Self-adhesive  plates,  sheets,  film,  foil,  tape,  strip  and  other flat shapes, of plastics, whether or not in rolls.
3919.10.00 – In rolls of a width not exceeding 20 cm kg 25%
– Other:
3919.90.10 — In rolls of a width exceeding 20 cm, unprinted kg 10%
3919.90.90 —Other kg 25%
39.20 Other  plates,  sheets,  film,  foil  and  strip,  of  plastics,  non- cellular and not reinforced, laminated, supported or similarly combined with other materials.
– Of polymers of ethylene:
3920.10.10 — Unprinted kg 10%
3920.10.90 — Other kg 25%
– Of polymers of propylene:
3920.20.10 — Unprinted kg 10%
3920.20.90 — Other kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Of polymers of styrene:
3920.30.10 — Unprinted kg 10%
3920.30.90 — Other kg 25%
– Of polymers of vinyl chloride:
— Containing by weight not less than 6% of plasticisers:
3920.43.10 — Unprinted kg 10%
3920.43.90 — Other kg 25%
3920.49.00 — Other kg 25%
– Of acrylic polymers:
— Of poly(methyl methacrylate):
3920.51.10 — Unprinted kg 10%
3920.51.90 — Other kg 25%
— Other:
3920.59.10 — Unprinted kg 10%
3920.59.90 — Other kg 25%
–   Of   polycarbonates,   alkyd   resins,   polyallyl   esters   or   other polyesters:
— Of polycarbonates:
3920.61.10 — Unprinted kg 10%
3920.61.90 — Other kg 25%
— Of poly(ethylene terephthalate):
3920.62.10 — Unprinted kg 10%
3920.62.90 — Other kg 25%
— Of unsaturated polyesters:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
3920.63.10 — Unprinted kg 10%
3920.63.90 — Other kg 25%
— Of other polyesters:
3920.69.10 — Unprinted kg 10%
3920.69.90 — Other kg 25%
– Of cellulose or its  chemical derivatives:
— Of regenerated cellulose:
3920.71.10 — Unprinted kg 10%
3920.71.90 — Other kg 25%
— Of cellulose acetate:
3920.73.10 — Unprinted kg 10%
3920.73.90 — Other kg 25%
— Of other cellulose derivatives:
3920.79.10 — Unprinted kg 10%
3920.79.90 — Other kg 25%
– Of other plastics:
— Of poly(vinyl butyral):
3920.91.10 — Unprinted kg 10%
3920.91.90 — Other kg 25%
— Of polyamides:
3920.92.10 — Unprinted kg 10%
3920.92.90 — Other kg 25%
— Of amino-resins:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
3920.93.10 — Unprinted kg 10%
3920.93.90 — Other kg 25%
— Of phenolic resins:
3920.94.10 — Unprinted kg 10%
3920.94.90 — Other kg 25%
— Of other plastics:
3920.99.10 — Unprinted kg 10%
3920.99.90 — Other kg 25%
39.21 Other plates, sheets, film, foil and strip, of plastics.
– Cellular:
— Of polymers of styrene:
3921.11.10 — Unprinted kg 10%
3921.11.90 — Other kg 25%
— Of polymers of vinyl chloride:
3921.12.10 — Unprinted kg 10%
3921.12.90 — Other kg 25%
— Of polyurethanes:
3921.13.10 — Unprinted kg 10%
3921.13.90 — Other kg 25%
— Of regenerated cellulose:
3921.14.10 — Unprinted kg 10%
3921.14.90 — Other kg 25%
— Of other plastics:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
3921.19.10 — Unprinted kg 10%
3921.19.90 — Other kg 25%
– Other:
3921.90.10 — Unprinted kg 25%
3921.90.90 — Other kg 25%
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 – Baths, shower-baths, sinks and wash-basins kg 25%
3922.20.00 – Lavatory seats and covers kg 25%
3922.90.00 – Other kg 25%
39.23 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.
3923.10.00 – Boxes, cases, crates and similar articles kg 25%
– Sacks and bags (including cones):
3923.21.00 — Of polymers of ethylene kg 25%
3923.29.00 — Of other plastics kg 25%
3923.30.00 – Carboys, bottles, flasks and similar articles kg 25%
3923.40.00 – Spools, cops, bobbins and similar supports kg 10%
– Stoppers, lids, caps and other closures:
3923.50.10 — Inserts kg 10%
3923.50.90 — Other kg 25%
– Other:
3923.90.10 — Empty gelatine capsules for pharmaceutical use kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
3923.90.20 — Plastic tubes for packing of toothpaste, cosmetics and similar products kg 25%
3923.90.90 — Other kg 25%
39. 24 Tableware,    kitchenware,    other    household    articles    and hygienic or toilet articles, of plastics.
3924.10.00 – Tableware and kitchenware kg 25%
3924.90.00 – Other kg 25%
39.25 Builders’ ware of plastics, not elsewhere specified or included.
3925.10.00 –  Reservoirs,  tanks,  vats  and  similar  containers,  of  a  capacity exceeding 300 l kg 35%
3925.20.00 – Doors, windows and their frames and thresholds for doors kg 25%
3925.30.00 – Shutters, blinds (including Venetian blinds) and similar articles and parts thereof kg 25%
3925.90.00 – Other kg 25%
39.26 Other  articles  of  plastics  and  articles  of  other  materials  of headings 39.01 to 39.14.
3926.10.00 – Office or school supplies kg 25%
3926.20.00 – Articles  of  apparel  and  clothing  accessories  (including  gloves, mittens, and mitts) kg 25%
3926.30.00 – Fittings for furniture, coachwork of the like kg 25%
3926.40.00 – Statuettes and other ornamental articles kg 25%
– Other:
3926.90.10 — Floats for fishing nets kg 10%
3926.90.90 — Other kg 25%
Chapter 40
Rubber and articles thereof
Notes.
1.-         Except where the context otherwise requires, throughout the Nomenclature the expression “rubber” means the following products, whether or not vulcanised or hard : natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.
2.-         This Chapter does not cover:
(a)         Goods of Section XI (textiles and textile articles);
(b)         Footwear or parts thereof of Chapter 64;
(c)         Headgear or parts thereof (including bathing caps) of Chapter 65;
(d)         Mechanical  or  electrical  appliances  or  parts  thereof  of  Section  XVI  (including  electrical  goods  of  all kinds), of hard rubber;
(e)         Articles of Chapter 90, 92, 94 or 96; or
(f)          Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings. 40.11 to 40.13).
3.-         In headings 40.01 to 40.03 and 40.05, the expression “primary forms” applies only to the following forms:
(a)         Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);
(b)         Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.
4.-         In Note 1 to this Chapter and in heading 40.02, the expression “synthetic rubber” applies to:
(a)         Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into  non-thermoplastic  substances  which,  at  a  temperature  between  18°C  and  29°C,  will  not  break on  being  extended  to  three  times  their  original  length  and  will  return,  after  being  extended  to  twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length.  For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 5 (B) (ii) and (iii) is also permitted.  However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;
(b)         Thioplasts (TM); and
(c)         Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above- mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in
(a) above.
5.-         (A)       Headings 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:
(i)          vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);
(ii)         pigments  or  other  colouring  matter,  other  than  those  added  solely  for  the  purpose  of identification;
(iii)        plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing  agents,  organic  solvents  or  any  other  substances,  except  those  permitted under (B);
(B)         The  presence  of  the  following  substances  in  any  rubber  or  mixture  of  rubbers  shall  not  affect  its classification in heading 40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:
(i)          emulsifiers or anti-tack agents;
(ii)         small amounts of breakdown products of emulsifiers;
(iii)        very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber  latexes),  cationic  surface-active  agents  (generally  for  obtaining  electro-positive  rubber latexes),   antioxidants,   coagulants,   crumbling   agents,   freeze-resisting   agents,   peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives.
6.-         For the purposes of heading 40.04, the expression “waste, parings and scrap” means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.
7.-         Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading 40.08.
8.-         Heading 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or  laminated  with  rubber  or  made  from  textile  yarn  or  cord  impregnated,  coated,  covered  or  sheathed  with rubber.
9.-         In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions “plates”, “sheets” and “strip” apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface- worked, but not otherwise cut to shape or further worked.
In heading 40.08 the expressions “rods” and “profile shapes” apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
40.01 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip.
4001.10.00 – Natural rubber latex, whether or not pre-vulcanised kg 0%
– Natural rubber in other forms:
4001.21.00 — Smoked sheets kg 0%
4001.22.00 — Technically specified natural rubber (TSNR) kg 0%
4001.29.00 — Other kg 0%
4001.30.00 – Balata, gutta-percha, guayule, chicle and similar natural gums kg 0%
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):
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
4002.11.00 — Latex kg 0%
4002.19.00 — Other kg 0%
4002.20.00 – Butadiene rubber(BR) kg 0%
– Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR):
4002.31.00 — Isobutene-isoprene (butyl) rubber (IIR) kg 0%
4002.39.00 — Other kg 0%
– Chloroprene (chlorobutadiene) rubber (CR):
4002.41.00 — Latex kg 0%
4002.49.00 — Other kg 0%
– Acrylonitrile-butadiene rubber (NBR):
4002.51.00 — Latex kg 0%
4002.59.00 — Other kg 0%
4002.60.00 – Isoprene rubber (IR) kg 0%
4002.70.00 – Ethylene-propylene-non-conjugated diene rubber (EPDM) kg 0%
4002.80.00 – Mixtures of any product of heading 40.01 with any product of this heading kg 0%
– Other:
4002.91.00 — Latex kg 0%
4002.99.00 — Other kg 0%
40.03 4003.00.00 Reclaimed  rubber  in  primary  forms  or  in  plates,  sheets  or strip. kg 0%
40.04 4004.00.00 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom. kg 0%
40.05 Compounded  rubber,  unvulcanised,  in  primary  forms  or  in plates, sheets or strip.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
4005.10.00 – Compounded with carbon black or silica kg 0%
4005.20.00 – Solutions; dispersions other than those of subheading 4005.10 kg 0%
– Other:
4005.91.00 — Plates, sheets and strip kg 0%
4005.99.00 — Other kg 0%
40.06 Other  forms  (for  example,  rods,  tubes  and  profile  shapes) and articles (for example, discs and rings), of unvulcanised rubber.
4006.10.00 – “Camel-back” strips for retreading rubber tyres kg 0%
4006.90.00 – Other kg 10%
40.07 4007.00.00 Vulcanised rubber thread and cord. kg 0%
40.08 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber.
– Of cellular rubber:
4008.11.00 — Plates, sheets and strip kg 10%
4008.19.00 — Other kg 10%
– Of non-cellular rubber:
4008.21.00 — Plates, sheets and strip kg 10%
4008.29.00 — Other kg 10%
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 — Without fittings kg 10%
4009.12.00 — With fittings kg 10%
– Reinforced or otherwise combined only with metal:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
4009.21.00 — Without fittings kg 10%
4009.22.00 — With fittings kg 10%
– Reinforced or otherwise combined only with textile materials:
4009.31.00 — Without fittings kg 10%
4009.32.00 — With fittings kg 10%
– Reinforced or otherwise combined with other materials:
4009.41.00 — Without fittings kg 10%
4009.42.00 — With fittings kg 10%
40.10 Conveyor  or  transmission  belts  or  belting,  of  vulcanised rubber.
– Conveyor belts or belting:
4010.11.00 — Reinforced only with metal kg 10%
4010.12.00 — Reinforced only with textile materials kg 10%
4010.19.00 — Other kg 10%
– Transmission belts or belting:
4010.31.00 — Endless transmission belts of trapezoidal cross-section (V-belts), V- ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm kg 10%
4010.32.00 — Endless transmission belts of trapezoidal cross-section (V-belts), other than V- ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm kg 10%
4010.33.00 — Endless transmission belts of trapezoidal cross-section (V-belts), V- ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm kg 10%
4010.34.00 — Endless transmission belts of trapezoidal cross-section (V-belts), other than V- ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm kg 10%
4010.35.00 —   Endless   synchronous   belts,   of   an   outside   circumference exceeding 60 cm but not exceeding 150cm kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
4010.36.00 —   Endless   synchronous   belts,   of   an   outside   circumference exceeding 150 cm but not exceeding 198 cm kg 10%
4010.39.00 — Other kg 10%
40.11 New pneumatic tyres, of rubber.
4011.10.00 –  Of  a  kind  used  on  motor  cars  (including  station  wagons  and racing cars) u 25%
– Of a kind used on buses or lorries:
4011.20.10 — With a rim size below 17 inches u 25%
4011.20.20 — With a rim size of 17 inches and above u 10%
4011.30.00 – Of a kind used on aircraft u 0%
4011.40.00 – Of a kind used on motorcycles u 10%
4011.50.00 – Of a kind used on bicycles u 10%
4011.70.00 – Of a kind used on agricultural or  forestry  vehicles  and  machines u 10%
4011.80.00 –  Of  a  kind  used  on  construction,  mining  or  industrial  handling vehicles and machines u 10%
4011.90.00 – Other u 10%
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 —  Of  a  kind  used  on  motor  cars  (including  station  wagons  and racing cars) u 25%
4012.12.00 — Of a kind used on buses or lorries u 25%
4012.13.00 — Of a kind used on aircraft u 25%
4012.19.00 — Other u 25%
4012.20.00 – Used pneumatic tyres u 25%
– Other:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
4012.90.10 — Treads for cold retreading kg 10%
4012.90.90 — Other kg 25%
40.13 Inner tubes, of rubber.
4013.10.00 –  Of  a  kind  used  on  motor  cars  (including  station  wagons  and racing cars), buses or lorries u 25%
4013.20.00 – Of a kind used on bicycles u 10%
4013.90.00 – Other u 25%
40.14 Hygienic   or   pharmaceutical   articles   (including   teats),   of vulcanised  rubber  other  than  hard  rubber,  with  or  without fittings of hard rubber.
4014.10.00 – Sheath contraceptives kg 0%
4014.90.00 – Other kg 0%
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:
4015.12.00 —  Of  a  kind  used  for  medical,  surgical,  dental  or  veterinary purposes; kg 0%
4015.19.00 — Other kg 10%
4015.90.00 – Other kg 10%
40.16 Other articles of vulcanised rubber other than hard rubber.
4016.10.00 – Of cellular rubber kg 10%
– Other:
4016.91.00 — Floor coverings and mats kg 25%
4016.92.00 — Erasers kg 10%
4016.93.00 — Gaskets, washers and other seals kg 10%
4016.94.00 — Boat or dock fenders, whether or not inflatable kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
4016.95.00 — Other inflatable articles kg 10%
4016.99.00 — Other kg 10%
40.17 Hard  rubber  (for  example,  ebonite)  in  all  forms,  including wastes and scrap; articles of hard rubber.
4017.00.10 — Wastes and scrap kg 0%
4017.00.90 — Other kg 25%
Section VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS,
HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
Chapter 41
Raw hides and skins (other than furskins) and leather
Notes.
1.-         This Chapter does not cover:
(a)         Parings or similar waste, of raw hides or skins (heading 05.11);
(b)         Birdskins or parts of birdskins, with their feathers or down, of heading 05.05 or 67.01; or
(c)         Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries),  reindeer, of elk, of deer, of roebucks or of dogs.
2.-          (A)      Headings 41.04 to 41.06 do not cover hides and skins which  have undergone a tanning (including pre- tanning) process which is reversible (headings 41.01 to 41.03, as the case may be).
(B)         For the purposes of headings 41.04 to 41.06, the term “crust” includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.
3.-         Throughout the Nomenclature the expression “composition leather” means only substances of the kind referred to in heading 41.15.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
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 pre- pared), whether or not dehaired or split.
4101.20.00 – Whole hides and skins, unsplit, of a weight per skin not exceeding 8  kg  when  simply  dried,  10  kg  when  dry-salted,  or  16  kg  when fresh, wet-salted or otherwise preserved kg 10%
4101.50.00 – Whole hides and skins, of weight exceeding 16 kg kg 10%
4101.90.00 – Other, including butts, bends and bellies. kg 10%
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 – With wool on kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Without wool on:
4102.21.00 — Pickled kg 10%
4102.29.00 — Other kg 10%
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 debarred or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter.
4103.20.00 – Of reptiles kg 10%
4103.30.00 – Of swine kg 10%
4103.90.00 – Other kg 10%
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 — Full grains, unsplit; grain splits kg 10%
4104.19.00 — Other kg 10%
– In the dry state ( crust):
4104.41.00 — Full grains, unsplit; grain splits kg 10%
4104.49.00 — Other kg 10%
41.05 Tanned   or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared.
4105.10.00 – In the wet state (including wet-blue) kg 10%
4105.30.00 – In the dry state (crust) kg 10%
41.06 Tanned   or crust hides and skins of other animals, without wool  on  or    hair  on,  whether  or  not  split,  but  not  further prepared.
– Of goats or kids:
4106.21.00 — In the wet state (including wet-blue) kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
4106.22.00 — In the dry state (crust) kg 10%
– Of swine:
4106.31.00 — In the wet state (including wet-blue) kg 10%
4106.32.00 — In the dry state (crust) kg 10%
4106.40.00 – Of reptiles kg 10%
– Other:
4106.91.00 — In the wet state (including wet-blue) kg 10%
4106.92.00 — In the dry state (crust) kg 10%
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 — Full grains, unsplit kg 10%
4107.12.00 — Grains split kg 10%
4107.19.00 — Other kg 10%
– Other, including sides:
4107.91.00 — Full grains, unsplit kg 10%
4107.92.00 — Grain splits kg 10%
4107.99.00 — Other kg 10%
[41.08]
[41.09]
[41.10]
[41.11]
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
41.12 4112.00.00 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep   or lamb, without wool on, whether or not split, other than leather of heading 41.14. kg 10%
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 – Of goats or kids kg 10%
4113.20.00 – Of swine kg 10%
4113.30.00 – Of reptiles kg 10%
4113.90.00 – Other kg 10%
41.14 Chamois  (including  combination  chamois)  leather,  patent leather and patent laminated leather; metallised leather.
4114.10.00 – Chamois (including combination chamois) leather kg 10%
4114.20.00 – Patent leather and patent laminated leather, metallised leather kg 10%
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 – Composition  leather  with a basis of leather  or leather  fibre, in slabs, sheets or strip, whether or not in rolls kg 10%
4115.20.00 – Parings and other waste of leather   or of composition leather, not suitable for the   manufacture of leather articles; leather dust, powder and flour kg 10%
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.
2.-       This Chapter does not cover:
(a)       Sterile surgical catgut or similar sterile suture materials (heading 30.06);
(b)       Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 43.03 or 43.04);
(c)       Made up articles of netting (heading 56.08);
(d)       Articles of Chapter 64;
(e)       Headgear or parts thereof of Chapter 65;
(f)        Whips, riding-crops or other articles of heading 66.02;
(g)       Cuff-links, bracelets or other imitation jewellery (heading 71.17);
(h)       Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);
(ij)       Strings, skins for drums or the like, or other parts of musical instruments (heading 92.09);
(k)       Articles of Chapter 94 (for example, furniture, luminaires 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).
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
42.01 4201.00.00 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material. kg 25%
42.02 Trunks,   suit-cases,   vanity-cases,   executive-cases,   brief- cases,  school  satchels,  spectacle  cases,  binocular  cases, camera cases, musical instrument cases, gun cases, holsters and  similar  containers;  travelling-bags,  insulated  food  or beverages bags, toilet bags, rucksacks, handbags, shopping- bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches,   tool   bags,   sports   bags,   bottle-cases,   jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper.
–  Trunks,  suit-cases,  vanity-cases,  executive-cases,  brief-cases, school satchels and similar containers:
4202.11.00 — With outer surface, of leather or of composition leather u 25%
4202.12.00 — With outer surface of plastics or of textile materials u 25%
4202.19.00 — Other u 25%
– Handbags, whether or not with shoulder strap, including those without handle:
4202.21.00 — With outer surface of leather or of composition leather u 25%
4202.22.00 — With outer surface of sheeting of plastics or of textile materials u 25%
4202.29.00 — Other u 25%
– Articles of a kind normally carried in the pocket or in the handbag:
4202.31.00 — With outer surface of leather or of composition leather kg 25%
4202.32.00 — With outer surface of  sheeting of plastics or of textile materials kg 25%
4202.39.00 — Other kg 25%
– Other:
4202.91.00 — With outer surface of leather or of composition leather kg 25%
4202.92.00 — With outer surface of sheeting of plastics or of textile materials kg 25%
4202.99.00 — Other kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
42.03 Articles of apparel and clothing accessories, of leather or of composition leather.
4203.10.00 – Articles of apparel kg 25%
– Gloves, mittens and mitts:
4203.21.00 — Specially designed for use in sports kg 25%
4203.29.00 — Other kg 25%
4203.30.00 – Belts and bandoliers kg 25%
4203.40.00 – Other clothing accessories kg 25%
[42.04]
42.05 4205.00.00 Other articles of leather or of composition leather. kg 25%
42.06 4206.00.00 Articles  of  gut  (other  than  silk-worm  gut),  of  goldbeater’s skin, of bladders or of tendons. kg 25%
Chapter 43
Furskins and artificial fur; manufactures thereof
Notes.
1.-       Throughout the Nomenclature references to “furskins”, other than to raw furskins of heading 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.
2.-       This Chapter does not cover:
(a)      Birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01);
(b)      Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter);
(c)       Gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 42.03);
(d)      Articles of Chapter 64;
(e)      Headgear or parts thereof of Chapter 65; or
(f)       Articles of Chapter 95 (for example, toys, games, sports requisites).
3.-       Heading 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.
4.-       Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading
43.03 or 43.04 as the case may be.
5.-       Throughout the Nomenclature the expression “artificial fur” means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 58.01 or 60.01).
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
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 – Of mink, whole, with or without head, tail or paws kg 0%
4301.30.00 – Of lamb, the following : Astrakhan, Broadtail, Caracul, Persian and  similar  lamb,  Indian,  Chinese,  Mongolian  or  Tibetan  lamb, whole, with or without head, tail or paws kg 0%
4301.60.00 – Of fox, whole, with or without head, tail or paws kg 0%
4301.80.00 – Other furskins, whole, with or without head, tail or paws kg 0%
4301.90.00 –  Heads,  tails,  paws  and  other  pieces  or  cuttings,  suitable  for furriers’ use kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
43.02 Tanned  or  dressed  furskins  (including  heads,  tails,  paws and  other  pieces  or  cuttings),  unassembled,  or  assembled (without the addition of other materials) other than those of heading 43.03.
– Whole skins, with or without head, tail or paws, not assembled:
4302.11.00 — Of mink kg 10%
4302.19.00 — Other kg 10%
4302.20.00 – Heads, tails, paws and other pieces or cuttings, not assembled kg 10%
4302.30.00 – Whole skins and pieces or cuttings thereof, assembled kg 10%
43.03 Articles of apparel, clothing accessories and other articles of furskin.
4303.10.00 – Articles of apparel and clothing accessories kg 25%
4303.90.00 – Other kg 25%
43.04 4304.00.00 Artificial fur and articles thereof. kg 25%
Section IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
Chapter 44
Wood and articles of wood; wood charcoal
Notes.
1.-         This Chapter does not cover:
(a)        Wood,  in  chips,  in  shavings,  crushed,  ground  or  powdered,  of  a  kind  used  primarily  in  perfumery,  in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11);
(b)        Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 14.01);
(c)         Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 14.04);
(d)        Activated charcoal (heading 38.02);
(e)        Articles of heading 42.02;
(f)         Goods of Chapter 46;
(g)        Footwear or parts thereof of Chapter 64;
(h)        Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);
(ij)         Goods of heading 68.08;
(k)         Imitation jewellery of heading 71.17;
(l)          Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights’ wares);
(m)       Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);
(n)        Parts of firearms (heading 93.05);
(o)        Articles of Chapter 94 (for example, furniture, luminaires 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.
Subheading Notes
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.
2.-         For the purposes of subheading 4401.32, the expression “wood briquettes” means by- products such as cutter shavings,  sawdust  or  chips,  of  the  mechanical  wood  processing  industry,  furniture  making  or  other  wood transformation activities, which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3 % by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm.
3.-         For the purposes of subheading 4407.13, “S-P-F” refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown-4- For  the  purposes  of  subheading  4407.14, “Hem-fir” refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
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 — Coniferous kg 0%
4401.12.00 — Non-coniferous kg 0%
– Wood in chips or particles:
4401.21.00 — Coniferous kg 0%
4401.22.00 — Non-coniferous kg 0%
– Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms:
4401.31.00 — Wood pellets kg 0%
4401.32.00 — Wood briquettes kg 0%
4401.39.00 — Other kg 0%
– Sawdust and wood waste and scrap, not agglomerated:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
4401.41.00 — Sawdust kg 0%
4401.49.00 — Other kg 0%
44.02 Wood charcoal (including shell or nut charcoal), whether or not agglomerated.
4402.10.00 – Of  bamboo kg 0%
4402.20.00 –  Of shell or nut kg 0%
4402.90.00 -Other kg 0%
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 — Coniferous m³ 0%
4403.12.00 — Non-coniferous m³ 0%
– Other, coniferous:
4403.21.00 —  Of  pine  (Pinus  spp.),  of  which  the  smallest  cross-sectional dimension is 15 cm or more m³ 0%
4403.22.00 — Of pine (Pinus spp.), other m³ 0%
4403.23.00 — Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more m³ 0%
4403.24.00 — Of fir (Abies spp.) and spruce (Picea spp) m³ 0%
4403.25.00 — Other, of which the smallest cross sectional dimension is 15 cm or more m³ 0%
4403.26.00 — Other m³ 0%
– Other, of tropical wood:
4403.41.00 — Dark Red Meranti, Light Red Meranti Bakau m³ 0%
4403.42.00 — Teak m³ 0%
4403.49.00 — Other m³ 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Other:
4403.91.00 — Of oak (Quercus spp.) m³ 0%
4403.93.00 —  Of  beech  (Fagus  spp.),  of  which  the  smallest  cross-sectional dimension is 15 cm or more m³ 0%
4403.94.00 — Of beech (Fagus spp) m³ 0%
4403.95.00 —  Of  birch  (Betula  spp)  of  which  the  smallest  cross-sectional dimension is 15 cm or more m³ 0%
4403.96.00 — Of birch (Betula spp.) m³ 0%
4403.97.00 — Of poplar and aspen (Populus spp.) m³ 0%
4403.98.00 — Of eucalyptus (Eucalyptus spp.) m³ 0%
4403.99.00 –Other m³ 0%
44.04 Hoopwood;  split  poles;  piles,  pickets  and  stakes  of  wood, pointed  but  not  sawn  lengthwise;  wooden  sticks,  roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like.
4404.10.00 – Coniferous kg 0%
4404.20.00 – Non-coniferous kg 0%
44.05 4405.00.00 Wood wool; wood flour. kg 0%
44.06 Railway or tramway sleepers (cross-ties) of wood.
– Not impregnated:
4406.11.00 — Coniferous m³ 0%
4406.12.00 — Non – coniferous m³ 0%
– Other:
4406.91.00 — Coniferous m³ 0%
4406.92.00 — Non – coniferous m³ 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm.
– Coniferous:
4407.11.00 — Of pine (Pinus spp) m³ 10%
4407.12.00 –Of fir (Abies spp.) and spruce (Picea spp.) m³ 10%
4407.13.00 — Of S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.)) m³ 10%
4407.14.00 — Of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.)) m³ 10%
4407.19.00 –Other m³ 10%
– Of tropical wood:
4407.21.00 — Mahogany (Swietenia spp.) m³ 10%
4407.22.00 — Virola, Imbuia and Balsa m³ 10%
4407.23.00 — Teak m³ 10%
4407.25.00 — Dark Red Meranti, Light Red Meranti and Meranti Bakau m³ 10%
4407.26.00 — White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan m³ 10%
4407.27.00 — Sapelli m³ 10%
4407.28.00 — Iroko m³ 10%
4407.29.00 — Other m³ 10%
– Other:
4407.91.00 — Of oak (Quercus spp.) m³ 10%
4407.92.00 — Of beech (Fagus spp.) m³ 10%
4407.93.00 — Of maple (Acer spp.) m³ 10%
4407.94.00 — Of cherry (Prunus spp.) m³ 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
4407.95.00 — Of ash (Fraxinus spp.) m³ 10%
4407.96.00 — Of birch (Betula spp.) m³ 10%
4407.97.00 — Of poplar and aspen (Populus spp.) m³ 10%
4407.99.00 — Other m³ 10%
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 – Coniferous kg 25%
– Of tropical wood:
4408.31.00 — Dark Red Meranti, Light Red Meranti and Meranti Bakau kg 25%
4408.39.00 — Other kg 25%
4408.90.00 – Other kg 25%
44.09 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed.
4409.10.00 – Coniferous kg 25%
– Non-coniferous:
4409.21.00 — Of bamboo kg 25%
4409.22.00 — Of tropical wood kg 25%
4409.29.00 — Other kg 25%
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 — Particle board kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
4410.12.00 — Oriented strand board (OSB) kg 25%
4410.19.00 — Other kg 25%
4410.90.00 – Other kg 25%
44.11 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances.
–  Medium density fibreboard (MDF):
4411.12.00 — Of a thickness not exceeding 5 mm kg 25%
4411.13.00 — Of a thickness exceeding 5 mm but not exceeding 9 mm kg 25%
4411.14.00 — Of a thickness exceeding 9 mm kg 25%
–  Other:
4411.92.00 — Of a density exceeding 0.8 g/cm³ kg 25%
4411.93.00 — Of a density exceeding 0.5 g/cm³ but not exceeding 0.8 g/cm³ kg 25%
4411.94.00 — Of a density not exceeding 0.5 g/cm³ kg 25%
44.12 Plywood, veneered panels and similar laminated wood.
4412.10.00 – Of bamboo m³ 25%
– Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness:
4412.31.00 — With at least one outer ply of tropical wood m³ 25%
4412.33.00 — Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnus(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   (Planatus   spp.), poplar and aspen(Populus spp.),robinia(Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.) m³ 25%
4412.34.00 — Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412.33 m³ 25%
4412.39.00 –Other, with both outer plies of coniferous  wood. m³ 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Laminated veneered lumber (LVL):
4412.41.00 — With at least one outer ply of tropical wood m³ 25%
4412.42.00 — Other, with at least one outer ply of non-coniferous wood m³ 25%
4412.49.00 — Other, with both outer plies of coniferous wood m³ 25%
–  Blockboard, laminboard and battenboard :
4412.51.00 — With at least one outer ply of tropical wood m³ 25%
4412.52.00 — Other, with at least one outer ply of non-coniferous wood m³ 25%
4412.59.00 — Other, with both outer plies of coniferous wood m³ 25%
– Other :
4412.91.00 — With at least one outer ply of tropical wood m³ 25%
4412.92.00 — Other, with at least one outer ply of non-coniferous wood m³ 25%
4412.99.00 — Other, with both outer plies of coniferous wood m³ 25%
44.13 4413.00.00 Densified wood, in blocks, plates, strips or profile shapes. kg 25%
44.14 Wooden frames for paintings, photographs, mirrors or similar objects:
4414.10.00 – Of tropical wood kg 35%
4414.90.00 – Other kg 35%
44.15 Packing  cases,  boxes,  crates,  drums  and  similar  packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood.
4415.10.00 – Cases, boxes, crates, drums and similar packings; cable-drums u 35%
4415.20.00 – Pallets, box pallets and other load boards; pallet collars u 35%
44.16 4416.00.00 Casks,  barrels,  vats,  tubs  and  other  coopers’ products  and parts thereof, of wood, including staves. kg 35%
44.17 4417.00.00 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood. kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
44.18 Builders’  joinery  and  carpentry  of  wood,  including  cellular wood   panels,   assembled   flooring   panels,   shingles   and shakes.
– Windows, French-windows and their frames:
4418.11.00 — Of tropical wood kg 25%
4418.19.00 — Other kg 25%
– Doors and their frames and thresholds:
4418.21.00 — Of tropical wood kg 25%
4418.29.00 — Other kg 25%
4418.30.00 – Posts and beams other than products of subheadings 4418.81 to 4418.89 kg 25%
4418.40.00 – Shuttering for concrete constructional work kg 25%
4418.50.00 – Shingles and shakes kg 25%
– Assembled flooring panels:
4418.73.00 — Of bamboo or with at least the top layer(wear layer) of bamboo kg 25%
4418.74.00 –Other, for mosaic floors kg 25%
4418.75.00 –Other, multilayer kg 25%
4418.79.00 –Other kg 25%
– Engineered structural timber products :
4418.81.00 — Glue-laminated timber (glulam) kg 25%
4418.82.00 — Cross-laminated timber (CLT or X-lam) kg 25%
4418.83.00 — I beams kg 25%
4418.89.00 — Other kg 25%
-Other:
4418.91.00 — Of bamboo kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
4418.92.00 — Cellular wood panels kg 25%
4418.99.00 — Other kg 25%
44.19 Tableware and kitchenware, of wood.
–  Of bamboo:
4419.11.00 –Bread boards, chopping boards and similar boards kg 25%
4419.12.00 –Chopsticks kg 25%
4419.19.00 –Other kg 25%
4419.20.00 – Of tropical wood kg 25%
4419.90.00 -Other kg 25%
44.20 Wood  marquetry  and  inlaid  wood;  caskets  and  cases  for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94.
– Statuettes and other ornaments:
4420.11.00 — Of tropical wood kg 25%
4420.19.00 — Other kg 25%
4420.90.00 – Other kg 25%
44.21 Other articles of wood
4421.10.00 – Clothes hangers kg 25%
4421.20.00 – Coffins kg 25%
– Other:
–Of bamboo:
4421.91.10 — Splints for matches kg 10%
4421.91.90 — Other kg 25%
— Other:
4421.99.10 — Splints for matches kg 10%
4421.99.90 — Other kg 25%
Chapter 45
Cork and articles of cork
Note.
1.-         This Chapter does not cover:
(a)         Footwear or parts of footwear of Chapter 64;
(b)         Headgear or parts of headgear of Chapter 65; or
(c)         Articles of Chapter 95 (for example, toys, games, sports requisites).
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
45.01 Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork.
4501.10.00 – Natural cork, raw or simply prepared kg 0%
4501.90.00 – Other kg 0%
45.02 4502.00.00 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip, (including sharp-edged blanks for corks or stoppers). kg 0%
45.03 Articles of natural cork.
4503.10.00 – Corks and stoppers kg 10%
4503.90.00 – Other kg 10%
45.04 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork.
4504.10.00 – Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs kg 10%
4504.90.00 – Other kg 10%
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 46
Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
Notes.
1.-       In  this  Chapter  the  expression  “plaiting  materials”  means  materials  in  a  state  or  form  suitable  for  plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.
2.-       This Chapter does not cover:
(a)      Wall coverings of heading 48.14;
(b)      Twine, cordage, ropes or cables, plaited or not (heading 56.07);
(c)       Footwear or headgear or parts thereof of Chapter 64 or 65;
(d)      Vehicles or bodies for vehicles of basketware (Chapter 87); or
(e)      Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings).
3.-       For the purposes of heading 46.01, the expression “plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands” means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
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 — Of bamboo kg 25%
4601.22.00 — Of rattan kg 25%
4601.29.00 –Other kg 25%
– Other:
4601.92.00 –Of bamboo kg 25%
4601.93.00 –Of rattan kg 25%
4601.94.00 –Of other vegetable materials kg 25%
4601.99.00 — Other kg 25%
46.02 Basketwork,  wickerwork  and  other  articles,  made  directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah.
– Of vegetable materials:
4602.11.00 — Of bamboo kg 25%
4602.12.00 — Of rattan kg 25%
4602.19.00 — Other kg 25%
4602.90.00 –  Other kg 25%
Chapter 47
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
Note.
1.-       For the purposes of heading 47.02, the expression “chemical wood pulp, dissolving grades” means chemical wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood pulp or of 88% or more for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20 °C, and for sulphite wood pulp an ash content that does not exceed 0.15% by weight.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
47.01 4701.00.00 Mechanical wood pulp. kg 0%
47.02 4702.00.00 Chemical wood pulp, dissolving grades. kg 0%
47.03 Chemical wood pulp, soda or sulphate, other than dissolving grades.
– Unbleached:
4703.11.00 — Coniferous kg 0%
4703.19.00 — Non-coniferous kg 0%
– Semi-bleached or bleached:
4703.21.00 — Coniferous kg 0%
4703.29.00 — Non-coniferous kg 0%
47.04 Chemical wood pulp, sulphite, other than dissolving grades.
– Unbleached:
4704.11.00 — Coniferous kg 0%
4704.19.00 — Non-coniferous kg 0%
– Semi-bleached or bleached:
4704.21.00 — Coniferous kg 0%
4704.29.00 — Non-coniferous kg 0%
47.05 4705.00.00 Wood  pulp  obtained  by  a  combination  of  mechanical  and chemical pulping processes. kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
47.06 Pulps  of  fibres  derived  from  recovered  (waste  and  scrap) paper or paperboard or of other fibrous cellulosic material.
4706.10.00 – Cotton linters pulp kg 0%
4706.20.00 – Pulps of fibres derived from recovered (waste and scrap) paper or paperboard kg 0%
4706.30.00 – Other, of bamboo kg 0%
– Other:
4706.91.00 — Mechanical kg 0%
4706.92.00 — Chemical kg 0%
4706.93.00 —   Obtained   by   a   combination   of   mechanical   and   chemical processes kg 0%
47.07 Recovered (waste and scrap) paper or paperboard.
4707.10.00 – Unbleached kraft paper or paperboard or corrugated paper or paperboard kg 0%
4707.20.00 – Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass kg 0%
4707.30.00 –  Paper  or  paperboard  made  mainly  of  mechanical  pulp  (for example, newspapers, journals and similar printed matter) kg 0%
4707.90.00 – Other, including unsorted waste and scrap kg 0%
Chapter 48
Paper and paperboard; articles of paper pulp, of paper or of paperboard
Notes.
1.-       For the purposes of this Chapter, except where the context otherwise requires, a reference to “paper” includes references to paperboard (irrespective of thickness or weight per m²).
2.-       This Chapter does not cover:
(a)       Articles of Chapter 30;
(b)       Stamping foils of heading 32.12;
(c)       Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);
(d)       Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 34.01), or with polishes, creams or similar preparations (heading 34.05);
(e)       Sensitised paper or paperboard of headings. 37.01 to 37.04;
(f)        Paper impregnated with diagnostic or laboratory reagents (heading 38.22);
(g)       Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with  a  layer  of  plastics,  the  latter  constituting  more  than  half  the  total  thickness,  or  articles  of  such materials, other than wall coverings of heading 48.14 (Chapter 39);
(h)       Articles of heading 42.02 (for example, travel goods);
(ij)       Articles of Chapter 46 (manufactures of plaiting material);
(k)       Paper yarn or textile articles of paper yarn (Section XI);
(l)        Articles of Chapter 64 or Chapter 65;
(m)      Abrasive paper or paperboard (heading 68.05) or paper- or paperboard-backed mica (heading 68.14) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);
(n)       Metal foil backed with paper or paperboard (generally Section XIV or XV);
(o)       Articles of heading 92.09;
(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)
(r)        and napkin liners).
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 applies 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:
(A)       For paper or paperboard weighing not more than 150 g/m2:
(a)       containing 10 % or more of fibres obtained by a mechanical or chemi-mechanical process, and
1.        weighing not more than 80 g/m2, or
2.        coloured throughout the mass; or
(b)       containing more than 8 % ash, and
1.        weighing not more than 80 g/m2, or
2.        coloured throughout the mass; or
(c)       containing more than 3 % ash and having a brightness of 60 % or more; or
(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.
(B)       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;
(i)       With an uneven surface resulting from the incorporation of particles of wood, straw, etc.;
(ii)       Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or
(iii)       Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;
(b)       Borders  and  friezes,  of  paper,  treated  as  above,  whether  or  not  in  rolls,  suitable  for  wall  or  ceiling decoration;
(c)       Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.
Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in heading 48.23.
10.-     Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
11.-     Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
12.-     Except for the goods of heading 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49.
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 g/m² Minimum Mullen bursting strength kPa
115
125
200
300
400		 393
417
637
824
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 g/m² Minimum tear mN Minimum tensile kN/m
Machine Direction Machine direction plus cross direction Cross direction Machine direction plus 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 130g/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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
48.01 Newsprint, in rolls or sheets.
4801.00.10 — Weighing less than 42g/m2 kg 10%
4801.00.90 — Other kg 10%
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 – Hand-made paper and paperboard kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
4802.20.00 –  Paper  and  paperboard  of  a  kind  used  as  a  base  for  photo- sensitive, heat-sensitive or electro-sensitive paper or paperboard kg 10%
4802.40.00 – Wallpaper base kg 10%
– 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 — Weighing less than 40 g/m² kg 10%
4802.55.00 — Weighing 40 g/m² or more but not more than 150 g/m², in rolls kg 10%
4802.56.00 — Weighing 40 g/m² or more but not more than 150 g/m², in sheets wiith  one  side  not  exceeding  435  mm  and  the  other  side  not exceeding 297 mm in the unfolded state kg 25%
4802.57.00 — Other, weighing 40 g/m² or more but not more than 150 g/m² kg 10%
4802.58.00 — Weighing  more than 150 g/m² kg 10%
– Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:
4802.61.00 — In rolls kg 10%
4802.62.00 — In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm  in the unfolded state kg 10%
4802.69.00 — Other kg 10%
48.03 4803.00.00 Toilet or facial tissue stock, towel or napkin stock and similar paper  of  a  kind  used  for  household  or  sanitary  purposes, cellulose  wadding  and  webs  of  cellulose  fibres,  whether  or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets. kg 10%
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 — Unbleached kg 25%
— Other:
4804.19.10 — Dry battery Kraftliner kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
4804.19.90 — Other kg 10%
– Sack kraft paper:
4804.21.00 — Unbleached kg 25%
4804.29.00 — Other kg 10%
– Other kraft paper and paperboard weighing 150 g/m² or less:
4804.31.00 — Unbleached kg 25%
4804.39.00 — Other kg 10%
– Other kraft paper and paperboard weighing more than 150 g/m² but less than 225  g/m²:
4804.41.00 — Unbleached kg 25%
4804.42.00 — Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process kg 10%
4804.49.00 — Other kg 10%
– Other kraft paper and paperboard weighing 225 g/m² or more:
4804.51.00 — Unbleached kg 10%
4804.52.00 — Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood obtained by a chemical process kg 10%
4804.59.00 — Other kg 10%
48.05 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter.
– Fluting paper:
4805.11.00 — Semi-chemical fluting paper kg 10%
4805.12.00 — Straw fluting paper kg 10%
4805.19.00 — Other kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Testliner (recycled liner board):
4805.24.00 — Weighing 150 g/m² or less kg 25%
4805.25.00 — Weighing more than 150 g/m² kg 25%
4805.30.00 – Sulphite wrapping  paper kg 10%
4805.40.00 – Filter paper and paperboard kg 0%
4805.50.00 – Felt paper and paperboard kg 0%
– Other:
4805.91.00 — Weighing 150 g/m² or less kg 10%
4805.92.00 — Weighing more than 150 g/m² but less than 225 g/m² kg 10%
4805.93.00 — Weighing 225 g/m² or more kg 10%
48.06 Vegetable  parchment,  greaseproof  papers,  tracing  papers and  glassine  and  other  glazed  transparent  or  translucent papers, in rolls or sheets.
4806.10.00 – Vegetable parchment kg 10%
4806.20.00 – Greaseproof papers kg 10%
4806.30.00 – Tracing papers kg 10%
4806.40.00 – Glassine and other glazed transparent or translucent papers kg 10%
48.07 4807.00.00 Composite  paper  and  paperboard  (made  by  sticking  flat layers  of  paper  or  paperboard  together  with  an  adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets. kg 10%
48.08 Paper and paperboard, corrugated (with or without glued flat surfacesheets), creped, crinkled, embossed or perforated,in rolls  or  sheets,other  than  paper  of  the  kind  described  in heading 48.03.
4808.10.00 – Corrugated paper and paperboard, whether or not perforated kg 10%
4808.40.00 –  Kraft  paper,  creped  or  crinkled,  whether  or  not  embossed  or perforated kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
4808.90.00 – Other kg 10%
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 – Self-copy paper kg 10%
4809.90.00 – Other kg 10%
48.10 Paper  and  paperboard,  coated  on  one  or  both  sides  with kaolin  (China  clay)  or  other  inorganic  substances,  with  or without a binder, and with no other coating, whether or not surface-coloured,  surface-decorated  or  printed,  in  rolls  or rectangular (including square) sheets, of any size.
– Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres:
4810.13.00 — In rolls kg 10%
4810.14.00 — In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state kg 10%
4810.19.00 — Other kg 10%
– Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi- mechanical process:
4810.22.00 — Light-weight coated paper kg 10%
4810.29.00 — Other kg 10%
– Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes:
4810.31.00 — Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m² or less kg 10%
4810.32.00 — Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m² kg 10%
4810.39.00 — Other kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Other paper and paperboard:
4810.92.00 — Multi-ply kg 10%
4810.99.00 — Other kg 10%
48.11 Paper, paperboard, cellulose wadding and webs of cellulose fibres,   coated,   impregnated,   covered,   surface-coloured, surface-decorated or printed, in rolls or rectangular (including square)  sheets,  of  any  size,  other  than  goods  of  the  kind described in heading 48.03, 48.09 or 48.10.
4811.10.00 – Tarred, bituminised or asphalted paper and paperboard kg 10%
– Gummed or adhesive paper and  paperboard:
— Self-adhesive:
4811.41.10 — Unprinted kg 0%
4811.41.90 — Other kg 10%
4811.49.00 — Other kg 10%
–  Paper  and  paperboard  coated,  impregnated  or  covered  with plastics (excluding adhesives):
4811.51.00 — Bleached, weighing more than 150 g/m² kg 10%
— Other:
4811.59.10 — For labelling dry cells and dry batteries kg 0%
4811.59.90 — Other kg 10%
– Paper and paperboard coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol:
4811.60.10 — Unprinted kg 0%
4811.60.90 — Other kg 10%
4811.90.00 –   Other   paper,   paperboard,   cellulose   wadding   and   webs   of cellulose fibres kg 10%
48.12 4812.00.00 Filter blocks, slabs and plates, of paper pulp. kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
48.13 Cigarette paper, whether or not cut to size or in the form of booklets or tubes.
4813.10.00 – In the form of booklets or tubes kg 0%
4813.20.00 – In rolls of a width not exceeding 5 cm kg 0%
4813.90.00 – Other kg 0%
48.14 Wallpaper and similar wall coverings; window transparencies of paper.
4814.20.00 – Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics kg 25%
4814.90.00 – Other kg 25%
[48.15]
48.16 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes.
4816.20.00 – Self-copy paper kg 25%
4816.90.00 – Other kg 25%
48.17 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery.
4817.10.00 – Envelopes kg 35%
4817.20.00 –  Letter cards, plain postcards and correspondence cards kg 35%
4817.30.00 – Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery kg 35%
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, table  cloths,  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 – Toilet paper kg 35%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
4818.20.00 – Handkerchiefs, cleansing or facial tissues and towels kg 35%
4818.30.00 – Tablecloths and serviettes kg 35%
4818.50.00 – Articles of apparel and clothing accessories kg 35%
4818.90.00 – Other kg 35%
48.19 Cartons,  boxes,  cases,  bags  and  other  packing  containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.
4819.10.00 – Cartons, boxes and cases, of corrugated paper or paperboard kg 35%
– Folding cartons, boxes and cases, of non-corrugated paper or paperboard:
4819.20.10 — Skillets, free hinge lid packets kg 35%
4819.20.90 — Other kg 35%
4819.30.00 – Sacks and bags, having a base of a width of 40 cm or more kg 35%
4819.40.00 – Other sacks and bags, including cones kg 35%
4819.50.00 – Other packing containers, including record sleeves kg 35%
4819.60.00 – Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like kg 35%
48.20 Registers, account books, note books, order books, receipt books,  letter  pads,  memorandum  pads,  diaries  and  similar articles,  exercise  books,  blotting-pads,  binders  (loose-leaf or  other),  folders,  file  covers,  manifold  business  forms, interleaved  carbon  sets  and  other  articles  of  stationery,  of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard.
4820.10.00 –  Registers,  account  books,  note  books,  order  books,  receipt books, letter pads, memorandum pads, diaries and similar articles kg 35%
4820.20.00 – Exercise books kg 35%
4820.30.00 – Binders (other than book covers), folders and file covers kg 35%
4820.40.00 – Manifold business forms and interleaved carbon sets kg 35%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
4820.50.00 – Albums for samples or for collections kg 35%
4820.90.00 – Other kg 35%
48.21 Paper or paperboard labels of all kinds, whether or not printed.
– Printed:
4821.10.10 — For labelling dry cell batteries kg 10%
4821.10.90 — Other kg 35%
4821.90.00 – Other kg 10%
48.22 Bobbins,  spools,  cops  and  similar  supports  of  paper  pulp, paper or paperboard (whether or not perforated or hardened).
4822.10.00 – Of a kind used for winding textile yarn kg 10%
4822.90.00 – Other kg 10%
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 – Filter paper and paperboard kg 25%
4823.40.00 – Rolls, sheets and dials, printed for self-recording apparatus kg 25%
– Trays, dishes, plates, cups and the like, of paper or paperboard:
4823.61.00 — Of bamboo kg 35%
4823.69.00 — Other kg 25%
4823.70.00 – Moulded or pressed articles of paper pulp kg 25%
– Other:
4823.90.10 — Straw wrappers kg 10%
4823.90.90 — Other kg 25%
Chapter 49
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
Notes.
1.-       This Chapter does not cover:
(a)       Photographic negatives or positives on transparent bases (Chapter 37);
(b)       Maps, plans or globes, in relief, whether or not printed (heading 90.23);
(c)       Playing cards or other goods of Chapter 95; or
(d)       Original engravings, prints or lithographs (heading 97.02), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading 97.04, antiques of an age exceeding one hundred years or other articles of Chapter 97.
2.-       For the purposes of Chapter 49, the term “printed” also means reproduced by means of a duplicating machine, produced under the control of an automatic data processing machine embossed, photographed, photocopied, thermocopied or typewritten.
3.-       Newspapers,  journals  and  periodicals  which  are  bound  otherwise  than  in  paper,  and  sets  of  newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading 49.01, whether or not containing advertising material.
4.-       Heading 49.01 also covers:
(a)       A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;
(b)       A pictorial supplement accompanying, and subsidiary to, a bound volume; and
(c)       Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.
However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading 49.11.
5.-       Subject to Note 3 to this Chapter, heading 49.01 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda).  Such publications are to be classified in heading 49.11.
6.-       For the purposes of heading 49.03, the expression “children’s picture books” means books for children in which the pictures form the principal interest and the text is subsidiary.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
49.01 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets.
4901.10.00 – In single sheets, whether or not folded kg 0%
– Other:
4901.91.00 — Dictionaries and encyclopaedias, and serial instalments thereof kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
4901.99.00 — Other kg 0%
49.02 Newspapers,   journals   and   periodicals,   whether   or   not illustrated or containing advertising material.
4902.10.00 – Appearing at least four times a week kg 0%
4902.90.00 – Other kg 0%
49.03 4903.00.00 Children’s picture drawing or colouring books. kg 0%
49.04 4904.00.00 Music,  printed  or  in  manuscript,  whether  or  not  bound  or illustrated. kg 0%
49.05 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed.
4905.20.00 – In book form kg 0%
4905.90.00 – Other kg 0%
49.06 4906.00.00 Plans and drawings for architectural, engineering, industrial, commercial,    topographical    or    similar    purposes,    being originals  drawn  by  hand;  hand-written  texts;  photographic reproductions on sensitised paper and carbon copies of the foregoing. kg 0%
49.07 Unused  postage,  revenue  or  similar  stamps  of  current  or new issue in the country in which they have, or will have, a recognised  face value; stamp-impressed paper; bank-notes; cheque forms; stock, share or bond certificates and similar documents of title.
4907.00.10 — Cheque form and/or books kg 10%
4907.00.90 — Other kg 0%
49.08 Transfers (decalcomanias).
4908.10.00 – Transfers (decalcomanias), vitrifiable kg 10%
4908.90.00 – Other kg 10%
49.09 4909.00.00 Printed   or   illustrated   postcards;   printed   cards   bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. kg 35%
49.10 4910.00.00 Calendars of any kind, printed, including calendar blocks. kg 35%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
49.11 Other    printed    matter,    including    printed    pictures    and photographs.
4911.10.00 – Trade advertising material, commercial catalogues and the like kg 35%
– Other:
4911.91.00 — Pictures, designs and photographs kg 35%
— Other:
4911.99.10 — Instructional charts and diagrams kg 0%
4911.99.20 — Examination question papers and answer-sheets kg 0%
4911.99.90 — Other kg 25%
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 filtering or 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;
(i)          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;
(j)         Articles of textile materials of heading 42.01 or 42.02;
(k)         Products or articles of Chapter 48 (for example, cellulose wadding);
(l)          Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;
(m)       Hairnets or other headgear or parts thereof of Chapter 65;
(n)        Goods of Chapter 67;
(o)        Abrasivecoated  textile  material  (heading  68.05)  and  also  carbon  fibres  or  articles  of  carbon  fibres  of heading 68.15;
(p)        Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);
(q)        Articles of Chapter 94 (for example, furniture, bedding,); luminaires and lighting fittings
(r)         Articles of Chapter 95 (for example, toys, games, sports requisites and nets);
(s)         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); or
(t)         Articles of Chapter 97.
2.-         (A)      Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.
When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.
(B)        For the purposes of the above rule:
(a)        Gimped horsehair yarn (heading 51.10) and metallised yarn (heading 56.05) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;
(b)        The choice of appropriate heading shall be effected by determining first the Chapter and then the
applicable heading within that Chapter, disregarding any materials not classified in that Chapter;
(c)         When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter;
(d)        Where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.
(C)        The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Note 3, 4, 5 or 6 below.
3.-         (A)      For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as “twine, cordage, ropes and cables:
(a)        Of silk or waste silk, measuring more than 20,000 decitex;
(b)        Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10,000 decitex;
(c)         Of true hemp or flax:
(i)       Polished or glazed, measuring 1,429 decitex or more; or
(ii)       Not polished or glazed, measuring more than 20,000 decitex;
(d)        Of coir, consisting of three or more plies;
(e)        Of other vegetable fibres, measuring more than 20,000 decitex; or
(f)         Reinforced with metal thread.
(B) Exceptions:
(a)        Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;
(b)        Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54;
(c)         Silk worm gut of heading 50.06, and monofilaments of Chapter 54;
(d)        Metallised yarn of heading 56.05; yarn reinforced with metal thread is subject to paragraph (A) (f) above; and
(e)        Chenille yarn, gimped yarn and loop wale-yarn of heading 56.06.
4.- (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression “put up for retail sale” in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single,multiple (folded) or cabled)
put up:
(a)        On cards, reels, tubes or similar supports, of a weight (including support) not exceeding:
(i)         85 g in the case of silk, waste silk or man-made filament yarn; or
(ii)         125 g in other cases;
(b)        In balls, hanks or skeins of a weight not exceeding:
(i)        85 g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste;
(ii)       125 g in the case of all other yarns of less than 2,000 decitex; or
(iii)     500 g in other cases;
(c)       In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding:
(i)     85 g in the case of silk, waste silk or man-made filament yarn; or
(ii)     125 g in other cases.
(B)      Exceptions:
(a)      Single yarn of any textile material, except:
(i)     Single yarn of wool or fine animal hair, unbleached; and
(ii)     Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5,000 decitex;
(b)      Multiple (folded) or cabled yarn, unbleached:
(i)     Of silk or waste silk, however put up; or
(ii)     Of other textile material except wool or fine animal hair, in hanks or skeins;
(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                                      cN/tex
Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters          cN/tex
Single, multiple (folded) or cabled yarn of viscose rayon.                                        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”.
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.
15.-     Subject to Note 1 to Section XI, textiles, garments and other textile articles, incorporating chemical, mechanical or electronic components for additional functionality, whether incorporated as built-in components or within the fibre or fabric, are classified in their respective headings in Section XI provided that they retain the essential character of the goods of this Section
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);
(ii)       consists of unbleached or bleached yarn and coloured yarn; or
(iii)       consists of marl or mixture yarns.
(iv)      (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.
Chapter 50 Silk
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
50.01 5001.00.00 Silk-worm cocoons suitable for reeling. kg 0%
50.02 5002.00.00 Raw silk (not thrown). kg 0%
50.03 5003.00.00 Silk  waste  (including  cocoons  unsuitable  for  reeling,  yarn waste and garnetted stock). kg 0%
50.04 5004.00.00 Silk yarn (other than yarn spun from silk waste) not put up for retail sale. kg 10%
50.05 5005.00.00 Yarn spun from silk waste, not put up for retail sale. kg 10%
50.06 5006.00.00 Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut. kg 10%
50.07 Woven fabrics of silk or of silk waste.
5007.10.00 – Fabrics of noil silk kg 25%
5007.20.00 – Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk kg 25%
5007.90.00 – Other fabrics kg 25%
Chapter 51
Wool, fine or coarse animal hair; horsehair yarn and woven fabric
Note.
1.-       Throughout the Nomenclature:
(a)       “Wool” means the natural fibre grown by sheep or lambs;
(b)       “Fine animal hair” means the hair of alpaca, llama, vicuna, camel (including dromedary), yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat;
(c)       “Coarse animal hair” means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading 05.02) and horsehair (heading 05.11).
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
51.01 Wool, not carded or combed.
– Greasy, including fleece-washed wool:
5101.11.00 — Shorn wool kg 0%
5101.19.00 — Other kg 0%
– Degreased, not carbonised:
5101.21.00 — Shorn wool kg 0%
5101.29.00 — Other kg 0%
5101.30.00 – Carbonised kg 0%
51.02 Fine or coarse animal hair, not carded or combed.
– Fine animal hair:
5102.11.00 — Of Kashmir (cashmere) goats kg 0%
5102.19.00 — Other kg 0%
5102.20.00 – Coarse animal hair kg 0%
51.03 Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
5103.10.00 – Noils of wool or of fine animal hair kg 0%
5103.20.00 – Other waste of wool or of fine animal hair kg 0%
5103.30.00 – Waste of coarse animal hair kg 0%
51.04 5104.00.00 Garnetted stock of wool or of fine or coarse animal hair. kg 0%
51.05 Wool  and  fine  or  coarse  animal  hair,  carded  or  combed (including combed wool in fragments).
5105.10.00 – Carded wool kg 0%
– Wool tops and other combed wool:
5105.21.00 — Combed wool in fragments kg 0%
5105.29.00 — Other kg 0%
– Fine animal hair, carded or combed:
5105.31.00 — Of Kashmir (cashmere) goats kg 0%
5105.39.00 — Other kg 0%
5105.40.00 – Coarse animal hair, carded or combed kg 0%
51.06 Yarn of carded wool, not put up for retail sale.
5106.10.00 – Containing 85% or more by weight of wool kg 10%
5106.20.00 – Containing less than 85% by weight of wool kg 10%
51.07 Yarn of combed wool, not put up for retail sale.
5107.10.00 – Containing 85% or more by weight of wool kg 10%
5107.20.00 – Containing less than 85% by weight of wool kg 10%
51.08 Yarn of fine animal hair (carded or combed), not put up for retail sale.
5108.10.00 – Carded kg 10%
5108.20.00 – Combed kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
51.09 Yarn of wool or of fine animal hair, put up for retail sale.
5109.10.00 – Containing 85% or more by weight of wool or of fine animal hair kg 10%
5109.90.00 – Other kg 10%
51.10 5110.00.00 Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale. kg 10%
51.11 Woven fabrics of carded wool or of carded fine animal hair.
– Containing 85% or more by weight of wool or of fine animal hair:
5111.11.00 — Of a weight not exceeding 300 g/m² kg 25%
5111.19.00 — Other kg 25%
5111.20.00 – Other, mixed mainly or solely with man-made filaments kg 25%
5111.30.00 – Other, mixed mainly or solely with man-made staple fibres kg 25%
5111.90.00 – Other kg 25%
51.12 Woven fabrics of combed wool or of combed fine animal hair.
– Containing 85 % or more by weight of wool or of fine animal hair:
5112.11.00 — Of a weight not exceeding 200 g/m² kg 25%
5112.19.00 — Other kg 25%
5112.20.00 – Other, mixed mainly or solely with man-made filaments kg 25%
5112.30.00 – Other, mixed mainly or solely with man-made staple fibres kg 25%
5112.90.00 – Other kg 25%
51.13 5113.00.00 Woven fabrics of coarse animal hair or of horsehair. kg 25%
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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
52.01 5201.00.00 Cotton, not carded or combed. kg 0%
52.02 Cotton waste(including yarn waste and garnetted stock).
5202.10.00 – Yarn waste (including thread waste) kg 0%
– Other:
5202.91.00 — Garnetted stock kg 0%
5202.99.00 — Other kg 0%
52.03 5203.00.00 Cotton, carded or combed. kg 0%
52.04 Cotton sewing thread, whether or not put up for retail sale.
– Not put up for retail sale:
5204.11.00 — Containing 85% or more by weight of cotton kg 25%
5204.19.00 — Other kg 25%
5204.20.00 – Put up for retail sale kg 25%
52.05 Cotton  yarn  (other  than  sewing  thread),  containing  85%  or more by weight of cotton, not put up for retail sale.
– Single yarn, of uncombed fibres:
5205.11.00 —  Measuring  714.29  decitex  or  more  (not  exceeding  14  metric number) kg 10%
5205.12.00 —  Measuring  less  than  714.29  decitex  but  not  less  than  232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
5205.13.00 —  Measuring  less  than  232.56  decitex  but  not  less  than  192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) kg 10%
5205.14.00 — Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) kg 10%
5205.15.00 — Measuring less than 125 decitex (exceeding 80 metric number) kg 10%
– Single yarn, of combed fibres:
5205.21.00 —  Measuring  714.29  decitex  or  more  (not  exceeding  14  metric number) kg 10%
5205.22.00 —  Measuring  less  than  714.29  decitex  but  not  less  than  232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) kg 10%
5205.23.00 —  Measuring  less  than  232.56  decitex  but  not  less  than  192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) kg 10%
5205.24.00 — Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) kg 10%
5205.26.00 — Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) kg 10%
5205.27.00 —  Measuring  less  than  106.38  decitex  but  not  less  than  83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) kg 10%
5205.28.00 —  Measuring  less  than  83.33  decitex  (exceeding  120  metric number) kg 10%
– Multiple (folded) or cabled yarn, of uncombed fibres:
5205.31.00 — Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) kg 10%
5205.32.00 —  Measuring  per  single  yarn  less  than  714.29  decitex  but  not less  than  232.56  decitex  (exceeding  14  metric  number  but  not exceeding 43 metric number per single yarn) kg 10%
5205.33.00 —  Measuring  per  single  yarn  less  than  232.56  decitex  but  not less  than  192.31  decitex  (exceeding  43  metric  number  but  not exceeding 52 metric number per single yarn) kg 10%
5205.34.00 — Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
5205.35.00 — Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) kg 10%
– Multiple (folded) or cabled yarn, of combed fibres:
5205.41.00 — Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) kg 10%
5205.42.00 —  Measuring  per  single  yarn  less  than  714.29  decitex  but  not less  than  232.56  decitex  (exceeding  14  metric  number  but  not exceeding 43 metric number per single yarn) kg 10%
5205.43.00 —  Measuring  per  single  yarn  less  than  232.56  decitex  but  not less  than  192.31  decitex  (exceeding  43  metric  number  but  not exceeding 52 metric number per single yarn) kg 10%
5205.44.00 — Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) kg 10%
5205.46.00 — Measuring per single yarn less than 125 decitex but not less than
106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn)		 kg 10%
5205.47.00 — Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) kg 10%
5205.48.00 — Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn) kg 10%
52.06 Cotton yarn (other than sewing thread), containing lessthan 85% by weight of cotton, not put up for retail sale.
– Single yarn, of uncombed fibres:
5206.11.00 —  Measuring  714.29  decitex  or  more  (not  exceeding  14  metric number) kg 10%
5206.12.00 —  Measuring  less  than  714.29  decitex  but  not  less  than  232.56 decitex (exceeding 14 metric number but not  exceeding 43 metric number) kg 10%
5206.13.00 —  Measuring  less  than  232.56  decitex  but  not  less  than  192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) kg 10%
5206.14.00 — Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
5206.15.00 — Measuring less than 125 decitex (exceeding 80 metric number) kg 10%
– Single yarn, of combed fibres:
5206.21.00 —  Measuring  714.29  decitex  or  more  (not  exceeding  14  metric number) kg 10%
5206.22.00 —  Measuring  less  than  714.29  decitex  but  not  less  than  232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) kg 10%
5206.23.00 —  Measuring  less  than  232.56  decitex  but  not  less  than  192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) kg 10%
5206.24.00 — Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) kg 10%
5206.25.00 — Measuring less than 125 decitex (exceeding 80 metric number) kg 10%
– Multiple (folded) or cabled yarn, of uncombed fibres:
5206.31.00 — Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) kg 10%
5206.32.00 —  Measuring  per  single  yarn  less  than  714.29  decitex  but  not less  than  232.56  decitex  (exceeding  14  metric  number  but  not exceeding 43 metric number per single yarn) kg 10%
5206.33.00 —  Measuring  per  single  yarn  less  than  232.56  decitex  but  not less  than  192.31  decitex  (exceeding  43  metric  number  but  not exceeding 52 metric number per single yarn) kg 10%
5206.34.00 — Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) kg 10%
5206.35.00 — Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) kg 10%
– Multiple (folded) or cabled yarn, of combed fibres:
5206.41.00 — Measuring per single yarn 714.29 decitex or more(not exceeding 14 metric number per single yarn) kg 10%
5206.42.00 —  Measuring  per  single  yarn  less  than  714.29  decitex  but  not less  than  232.56  decitex  (exceeding  14  metric  number  but  not exceeding 43 metric number per single yarn) kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
5206.43.00 —  Measuring  per  single  yarn  less  than  232.56  decitex  but  not less  than  192.31  decitex  (exceeding  43  metric  number  but  not exceeding 52 metric number per single yarn) kg 10%
5206.44.00 — Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) kg 10%
5206.45.00 — Measuring per single yarn less than 125 decitex  (exceeding 80 metric number per single yarn) kg 10%
52.07 Cotton yarn (other than sewing thread) put up for retail sale.
5207.10.00 – Containing 85% or more by weight of cotton kg 10%
5207.90.00 – Other kg 10%
52.08 Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing not more than 200 g/m2.
– Unbleached:
5208.11.00 — Plain weave, weighing not more than 100 g/m2 kg 25%
5208.12.00 — Plain weave, weighing more than 100 g/m2 kg 25%
5208.13.00 — 3-thread or 4-thread twill, including cross twill kg 25%
5208.19.00 — Other fabrics kg 25%
– Bleached:
5208.21.00 — Plain weave, weighing not more than 100 g/m2 kg 25%
5208.22.00 — Plain weave, weighing more than 100 g/m2 kg 25%
5208.23.00 — 3-thread or 4-thread twill, including cross twill kg 25%
5208.29.00 — Other fabrics kg 25%
– Dyed:
5208.31.00 — Plain weave, weighing not more than 100 g/m2 kg 25%
5208.32.00 — Plain weave, weighing more than 100 g/m2 kg 25%
5208.33.00 — 3-thread or 4-thread twill, including cross twill kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
5208.39.00 — Other fabrics kg 25%
– Of yarns of different colours:
5208.41.00 — Plain weave, weighing not more than 100 g/m2 kg 25%
5208.42.00 — Plain weave, weighing more than 100 g/m2 kg 25%
5208.43.00 — 3-thread or 4-thread twill, including cross twill kg 25%
5208.49.00 — Other fabrics kg 25%
– Printed:
— Plain weave, weighing notmore than 100g/m2:
5208.51.10 — Khanga, Kikoi and Kitenge kg SI
5208.51.90 — Other kg 25%
— Plain weave,weighing more than 100 g/m2:
5208.52.10 — Khanga, Kikoi and Kitenge kg SI
5208.52.90 — Other kg 25%
5208.59.00 — Other fabrics kg 25%
52.09 Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing more than 200 g/m2.
– Unbleached:
5209.11.00 — Plain weave kg 25%
5209.12.00 — 3-thread or 4-thread twill, including cross twill kg 25%
5209.19.00 — Other fabrics kg 25%
– Bleached:
5209.21.00 — Plain weave kg 25%
5209.22.00 — 3-thread or 4-thread twill, including cross twill kg 25%
5209.29.00 — Other fabrics kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Dyed:
5209.31.00 — Plain weave kg 25%
5209.32.00 — 3-thread or 4-thread twill, including cross twill kg 25%
5209.39.00 — Other fabrics kg 25%
– Of yarns of different colours:
5209.41.00 — Plain weave kg 25%
5209.42.00 — Denim kg 25%
5209.43.00 — Other fabrics of 3-thread or 4-thread twill, including cross twill kg 25%
5209.49.00 — Other fabrics kg 25%
– Printed:
— Plain weave:
5209.51.10 — Khanga, Kikoi and Kitenge kg SI
5209.51.90 — Other kg 25%
5209.52.00 — 3-thread or 4-thread twill, including cross twill kg 25%
5209.59.00 — Other fabrics kg 25%
52.10 Woven fabrics of cotton, containing less than 85% by weight of  cotton,  mixed  mainly  or  solely  with  man-made    fibres, weighing not more than 200 g/m2.
– Unbleached:
5210.11.00 — Plain weave kg 25%
5210.19.00 — Other fabrics kg 25%
– Bleached:
5210.21.00 — Plain weave kg 25%
5210.29.00 — Other fabrics kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Dyed:
5210.31.00 — Plain weave kg 25%
5210.32.00 — 3-thread or 4-thread twill, including cross twill kg 25%
5210.39.00 — Other fabrics kg 25%
– Of yarns of different colours:
5210.41.00 — Plain weave kg 25%
5210.49.00 — Other fabrics kg 25%
– Printed:
— Plain weave:
5210.51.10 — Khanga, Kikoi and Kitenge kg SI
5210.51.90 — Other kg 25%
5210.59.00 — Other fabrics kg 25%
52.11 Woven fabrics of cotton, containing less than 85% by weight of  cotton,  mixed  mainly  or  solely  with  man-made    fibres, weighing more than 200 g/m2.
– Unbleached:
5211.11.00 — Plain weave kg 25%
5211.12.00 — 3-thread or 4-thread twill, including cross twill kg 25%
5211.19.00 — Other fabrics kg 25%
5211.20.00 – Bleached kg 25%
– Dyed:
5211.31.00 — Plain weave kg 25%
5211.32.00 — 3-thread or 4-thread twill, including cross twill kg 25%
5211.39.00 — Other fabrics kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Of yarns of different colours:
5211.41.00 — Plain weave kg 25%
5211.42.00 — Denim kg 25%
5211.43.00 — Other fabrics of 3-thread or 4-thread twill, including  cross twill kg 25%
5211.49.00 — Other fabrics kg 25%
– Printed:
— Plain weave:
5211.51.10 — Khanga, Kikoi and Kitenge kg SI
5211.51.90 — Other kg 25%
5211.52.00 — 3-thread or 4-thread twill, including cross twill kg 25%
5211.59.00 — Other fabrics kg 25%
52.12 Other woven fabrics of cotton.
– Weighing not more than 200 g/m2:
5212.11.00 — Unbleached kg 25%
5212.12.00 — Bleached kg 25%
5212.13.00 — Dyed kg 25%
5212.14.00 — Of yarns of different colours kg 25%
— Printed:
5212.15.10 — Khanga, Kikoi and Kitenge kg SI
5212.15.90 — Other kg 25%
– Weighing more than 200 g/m2:
5212.21.00 — Unbleached kg 25%
5212.22.00 — Bleached kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
5212.23.00 — Dyed kg 25%
5212.24.00 — Of yarns of different colours kg 25%
— Printed:
5212.25.10 — Khanga, Kikoi and Kitenge kg SI
5212.25.90 — Other kg 25%
Chapter 53
Other vegetable textile fibres;
paper yarn and woven fabrics of paper yarn
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
53.01 Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock).
5301.10.00 – Flax, raw or retted kg 0%
– Flax, broken, scutched, hackled or otherwise processed, but not spun:
5301.21.00 — Broken or scutched kg 0%
5301.29.00 — Other kg 0%
5301.30.00 – Flax tow and waste kg 0%
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).
5302.90.00 – Other kg 0%
53.03 Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock).
5303.10.00 – Jute and other textile bast fibres, raw or retted kg 0%
5303.90.00 – Other kg 0%
[53.04]
53.05 5305.00.00 Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other  vegetable  textile  fibres,  not  elsewhere  specified    or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock). kg 0%
53.06 Flax yarn.
5306.10.00 – Single kg 10%
5306.20.00 – Multiple (folded) or cabled kg 10%
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
53.07 Yarn of jute or of other textile bast fibres of heading 53.03.
5307.10.00 – Single kg 10%
5307.20.00 – Multiple (folded) or cabled kg 10%
53.08 Yarn of other vegetable textile fibres; paper yarn.
5308.10.00 – Coir yarn kg 10%
5308.20.00 – True hemp yarn kg 10%
5308.90.00 – Other kg 10%
53.09 Woven fabrics of flax.
– Containing 85% or more by weight of flax:
5309.11.00 — Unbleached or bleached kg 25%
5309.19.00 — Other kg 25%
– Containing less than 85% by weight of flax:
5309.21.00 — Unbleached or bleached kg 25%
5309.29.00 — Other kg 25%
53.10 Woven fabrics of jute or of other textile bast fibres of heading 53.03.
5310.10.00 – Unbleached kg 25%
5310.90.00 – Other kg 25%
53.11 5311.00.00 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn. kg 25%
Chapter 54
Man-made filaments; strip and the like of man-made textile materials
Notes.
1.-         Throughout  the  Nomenclature,  the  term  “man-made  fibres”  means  staple  fibres  and  filaments  of  organic polymers produced by manufacturing processes, either:
(a)         By polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or  polyurethanes,  or  by  chemical  modification  of  polymers  produced  by  this  process  (for  example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)); or
(b)         By dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce  polymers such as cellulose acetate or alginates.
The terms “synthetic” and “artificial”, used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b). Strip and the like of heading 54.04 or 54.05 are not considered to be man-made fibres.
The terms “man-made”, “synthetic” and “artificial” shall have the same meanings when used in relation to “textile materials”.
2.-         Headings 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
54.01 Sewing thread of man-made filaments, whether or not put up for retail sale.
5401.10.00 – Of synthetic filaments kg 25%
5401.20.00 – Of artificial filaments kg 25%
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 — Of aramids kg 10%
5402.19.00 — Other kg 10%
5402.20.00 – High tenacity yarn of polyesters, whether or not textured kg 10%
– Textured yarn:
5402.31.00 —  Of  nylon  or  other  polyamides,  measuring  per  single  yarn  not more than 50 tex kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
5402.32.00 — Of nylon or other polyamides, measuring per single yarn more than 50 tex kg 10%
5402.33.00 — Of polyesters kg 10%
5402.34.00 — Of polypropylene kg 10%
5402.39.00 — Other kg 10%
– Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre:
5402.44.00 — Elastomeric kg 10%
5402.45.00 — Other, of nylon or other polyamides kg 10%
5402.46.00 — Other, of polyesters, partially oriented kg 10%
5402.47.00 — Other, of polyesters kg 10%
5402.48.00 — Other, of polypropylene kg 10%
5402.49.00 — Other kg 10%
– Other yarn, single, with a twist exceeding 50 turns per metre:
5402.51.00 — Of nylon or other polyamides kg 10%
5402.52.00 — Of polyesters kg 10%
5402.53.00 — Of polypropylene kg 10%
5402.59.00 — Other kg 10%
– Other yarn, multiple (folded) or cabled:
5402.61.00 — Of nylon or other polyamides kg 10%
5402.62.00 — Of polyesters kg 10%
5402.63.00 — Of polypropylene kg 10%
5402.69.00 — Other kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
54.03 Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex.
5403.10.00 – High tenacity yarn of viscose rayon kg 10%
– Other yarn, single:
5403.31.00 — Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre kg 10%
5403.32.00 — Of viscose rayon, with a twist exceeding 120 turns per metre kg 10%
5403.33.00 — Of cellulose acetate kg 10%
5403.39.00 — Other kg 10%
– Other yarn, multiple (folded) or cabled:
5403.41.00 — Of viscose rayon kg 10%
5403.42.00 — Of cellulose acetate kg 10%
5403.49.00 — Other kg 10%
54.04 Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm.
5404.11.00 — Elastomeric kg 10%
5404.12.00 — Other, of polypropylene kg 10%
5404.19.00 — Other kg 10%
5404.90.00 – Other kg 10%
54.05 5405.00.00 Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the  like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm. kg 10%
54.06 5406.00.00 Man-made  filament  yarn  (other  than  sewing  thread),  put  up for retail sale. kg 10%
54.07 Woven  fabrics  of  synthetic  filament  yarn,  including  woven fabrics obtained from materials of heading 54.04.
5407.10.00 – Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
5407.20.00 – Woven fabrics obtained from strip or the like kg 25%
5407.30.00 – Fabrics specified in Note 9 to Section XI kg 25%
–  Other  woven  fabrics,  containing  85%  or  more  by  weight  of filaments of nylon or other polyamides:
5407.41.00 — Unbleached or bleached kg 25%
5407.42.00 — Dyed kg 25%
5407.43.00 — Of yarns of different colours kg 25%
5407.44.00 — Printed kg 25%
–  Other  woven  fabrics,  containing  85%  or  more  by  weight  of textured polyester filaments:
5407.51.00 — Unbleached or bleached kg 25%
5407.52.00 — Dyed kg 25%
5407.53.00 — Of yarns of different colours kg 25%
5407.54.00 — Printed kg 25%
–  Other  woven  fabrics,  containing  85%  or  more  by  weight  of polyester filaments:
5407.61.00 —  Containing  85%  or  more  by  weight  of  non-textured  polyester filaments kg 25%
5407.69.00 — Other kg 25%
–  Other  woven  fabrics,  containing  85%  or  more  by  weight  of synthetic filaments:
5407.71.00 — Unbleached or bleached kg 25%
5407.72.00 — Dyed kg 25%
5407.73.00 — Of yarns of different colours kg 25%
5407.74.00 — Printed kg 25%
–  Other  woven  fabrics,  containing  less  than  85%  by  weight  of synthetic filaments, mixed mainly or solely with cotton:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
5407.81.00 — Unbleached or bleached kg 25%
5407.82.00 — Dyed kg 25%
5407.83.00 — Of yarns of different colours kg 25%
5407.84.00 — Printed kg 25%
– Other woven fabrics:
5407.91.00 — Unbleached or bleached kg 25%
5407.92.00 — Dyed kg 25%
5407.93.00 — Of yarns of different colours kg 25%
5407.94.00 — Printed kg 25%
54.08 Woven  fabrics  of  artificial  filament  yarn,  including  woven fabrics obtained from materials of heading 54.05.
5408.10.00 – Woven fabrics obtained from high tenacity yarn of viscose rayon kg 25%
–  Other  woven  fabrics,  containing  85%  or  more  by  weight  of artificial filament or strip or the  like:
5408.21.00 — Unbleached or bleached kg 25%
5408.22.00 — Dyed kg 25%
5408.23.00 — Of yarns of different colours kg 25%
5408.24.00 — Printed kg 25%
– Other woven fabrics:
5408.31.00 — Unbleached or bleached kg 25%
5408.32.00 — Dyed kg 25%
5408.33.00 — Of yarns of different colours kg 25%
5408.34.00 — Printed kg 25%
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.
(f)        Tow of a length not exceeding 2 m is to be classified in heading 55.03 or 55.04.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
55.01 Synthetic filament tow.
– Of nylon or other polyamides:
5501.11.00 — Of aramids kg 0%
5501.19.00 — Other kg 0%
5501.20.00 – Of polyesters kg 0%
5501.30.00 – Acrylic or modacrylic kg 0%
5501.40.00 -Of polypropylene kg 0%
5501.90.00 – Other kg 0%
55.02 Artificial filament tow.
5502.10.00 – Of cellulose acetate kg 0%
5502.90.00 – Other kg 0%
55.03 Synthetic  staple  fibres,  not  carded,  combed  or  otherwise processed for spinning.
– Of nylon or other polyamides:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
5503.11.00 — Of aramids kg 0%
5503.19.00 — Other kg 0%
5503.20.00 – Of polyesters kg 0%
5503.30.00 – Acrylic or modacrylic kg 0%
5503.40.00 – Of polypropylene kg 0%
5503.90.00 – Other kg 0%
55.04 Artificial  staple  fibres,  not  carded,  combed  or  otherwise processed for spinning.
5504.10.00 – Of viscose rayon kg 0%
5504.90.00 – Other kg 0%
55.05 Waste  (including  noils,  yarn  waste  and  garnetted  stock)  of man-made fibres.
5505.10.00 – Of synthetic fibres kg 0%
5505.20.00 – Of artificial fibres kg 0%
55.06 Synthetic   staple   fibres,   carded,   combed   or   otherwise processed for spinning.
5506.10.00 – Of nylon or other polyamides kg 0%
5506.20.00 – Of polyesters kg 0%
5506.30.00 – Acrylic or modacrylic kg 0%
5506.40.00 – Of polypropylene kg 0%
5506.90.00 – Other kg 0%
55.07 5507.00.00 Artificial    staple    fibres,    carded,    combed    or    otherwise processed for spinning. kg 0%
55.08 Sewing thread of man-made staple fibres, whether or not put up for retail sale.
5508.10.00 – Of synthetic staple fibres kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
5508.20.00 – Of artificial staple fibres kg 25%
55.09 Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale.
– Containing 85 % or more by weight of staple fibres of nylon or other polyamides:
5509.11.00 — Single yarn kg 10%
5509.12.00 — Multiple (folded) or cabled yarn kg 10%
– Containing 85% or more by weight of polyester staple fibres :
5509.21.00 — Single yarn kg 10%
5509.22.00 — Multiple (folded) or cabled yarn kg 10%
– Containing 85  or more by weight of acrylic or modacrylic staple fibres:
5509.31.00 — Single yarn kg 10%
5509.32.00 — Multiple (folded) or cabled yarn kg 10%
– Other yarn, containing 85% or more by weight of synthetic staple fibres:
5509.41.00 — Single yarn kg 10%
5509.42.00 — Multiple (folded) or cabled yarn kg 10%
– Other yarn,of polyester staple fibres:
5509.51.00 — Mixed mainly or solely with artificial staple fibres kg 10%
5509.52.00 — Mixed mainly or solely with wool or fine animal hair kg 10%
5509.53.00 — Mixed mainly or solely with cotton kg 10%
5509.59.00 — Other kg 10%
– Other yarn, of acrylic or modacrylic staple fibres:
5509.61.00 — Mixed mainly or solely with wool or fine animal hair manufactured kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
5509.62.00 — Mixed mainly or solely with cotton kg 10%
5509.69.00 — Other kg 10%
– Other yarn:
5509.91.00 — Mixed mainly or solely with wool or fine animal hair kg 10%
5509.92.00 — Mixed mainly or solely with cotton kg 10%
5509.99.00 — Other kg 10%
55.10 Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale.
– Containing 85% or more by weight of artificial staple fibres:
5510.11.00 — Single yarn kg 10%
5510.12.00 — Multiple (folded) or cabled yarn kg 10%
5510.20.00 – Other yarn, mixed mainly or solely with wool or fine animal hair kg 10%
5510.30.00 – Other yarn, mixed mainly or solely with cotton kg 10%
5510.90.00 – Other yarn kg 10%
55.11 Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale.
5511.10.00 – Of synthetic staple fibres, containing 85% or more by weight of such fibres kg 10%
5511.20.00 – Of synthetic staple fibres, containing less than 85% by weight of such fibres kg 10%
5511.30.00 – Of artificial staple fibres of kg 10%
55.12 Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres.
– Containing 85% or more by weight of polyester staple fibres:
5512.11.00 — Unbleached or bleached kg 25%
5512.19.00 — Other Kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Containing 85% or more by weight of acrylic or modacrylic staple fibres:
5512.21.00 — Unbleached or bleached kg 25%
5512.29.00 — Other kg 25%
– Other:
5512.91.00 — Unbleached or bleached kg 25%
5512.99.00 — Other kg 25%
55.13 Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m².
– Unbleached or bleached:
5513.11.00 — Of polyester staple fibres, plain weave kg 25%
5513.12.00 — 3-thread or 4-thread twill, including cross twill, of polyester staple fibres kg 25%
5513.13.00 — Other woven fabrics of polyester staple fibres kg 25%
5513.19.00 — Other woven fabrics kg 25%
– Dyed:
5513.21.00 — Of polyester staple fibres, plain weave kg 25%
5513.23.00 — Other woven fabrics of polyester staple fibres kg 25%
5513.29.00 — Other woven fabrics kg 25%
– Of yarns of different colours:
5513.31.00 — Of polyester staple fibres, plain weave kg 25%
5513.39.00 — Other woven fabrics kg 25%
– Printed:
— Of polyester staple fibres, plain weave:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
5513.41.10 — Khanga, Kikoi and Kitenge kg SI
5513.41.90 — Other kg 25%
5513.49.00 — Other woven fabrics kg 25%
55.14 Woven fabrics of synthetic staple fibres, containing less than 85%  by  weight  of  such  fibres,  mixed  mainly  or  solely  with cotton,of a weight exceeding 170 g/m².
– Unbleached or bleached:
5514.11.00 — Of polyester staple fibres, plain weave kg 25%
5514.12.00 — 3-thread or 4-thread twill, including cross twill, of polyester staple fibres Kg 25%
5514.19.00 — Other woven fabrics kg 25%
– Dyed:
5514.21.00 — Of polyester staple fibres, plain weave kg 25%
5514.22.00 — 3-thread or 4-thread twill,including cross twill, of polyester staple fibres kg 25%
5514.23.00 — Other woven fabrics of polyester staple fibres kg 25%
5514.29.00 — Other woven fabrics kg 25%
5514.30.00 – Of yarns of different colours kg 25%
– Printed:
— Of polyester staple fibres, plain weave:
5514.41.10 — Khanga, Kikoi and Kitenge kg SI
5514.41.90 — Other kg 25%
5514.42.00 — 3-thread or 4-thread twill, including cross twill, of polyester staple fibres kg 25%
5514.43.00 — Other woven fabrics of polyester staple fibres kg 25%
5514.49.00 — Other woven fabrics kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
55.15 Other woven fabrics of synthetic staple fibres.
– Of polyester staple fibres:
5515.11.00 — Mixed mainly or solely with viscose rayon staple fibres kg 25%
5515.12.00 — Mixed mainly or solely with man-made filaments kg 25%
5515.13.00 — Mixed mainly or solely with wool or fine animal hair kg 25%
5515.19.00 — Other kg 25%
– Of acrylic or modacrylic staple fibres:
5515.21.00 — Mixed mainly or solely with man-made filaments kg 25%
5515.22.00 — Mixed mainly or solely with wool or fine animal hair kg 25%
5515.29.00 — Other kg 25%
– Other woven fabrics:
5515.91.00 — Mixed mainly or solely with man-made filaments kg 25%
5515.99.00 — Other kg 25%
55.16 Woven fabrics of artificial staple fibres.
– Containing 85% or more by weight of artificial staple fibres:
5516.11.00 — Unbleached or bleached kg 25%
5516.12.00 — Dyed kg 25%
5516.13.00 — Of yarns of different colours kg 25%
5516.14.00 — Printed kg 25%
–  Containing  less  than  85  %  by  weight  of  artificial  staple  fibres, mixed mainly or solely with man-made filaments:
5516.21.00 — Unbleached or bleached kg 25%
5516.22.00 — Dyed kg 25%
5516.23.00 — Of yarns of different colours kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
5516.24.00 — Printed kg 25%
–   Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair:
5516.31.00 — Unbleached or bleached kg 25%
5516.32.00 — Dyed kg 25%
5516.33.00 — Of yarns of different colours kg 25%
5516.34.00 — Printed kg 25%
– Containing less than 85% by weight of artificial staple fibres,mixed mainly or solely with cotton:
5516.41.00 — Unbleached or bleached kg 25%
5516.42.00 — Dyed kg 25%
5516.43.00 — Of yarns of different colours kg 25%
5516.44.00 — Printed kg 25%
– Other:
5516.91.00 — Unbleached or bleached kg 25%
5516.92.00 — Dyed kg 25%
5516.93.00 — Of yarns of different colours kg 25%
5516.94.00 — Printed kg 25%
Chapter 56
Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
Notes.
1.-         This Chapter does not cover:
(a)        Wadding,  felt  or  nonwovens,  impregnated,  coated  or  covered  with  substances  or  preparations  (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of heading 34.01, polishes, creams or similar preparations of heading 34.05, fabric softeners of heading 38.09) where the textile material is present merely as a carrying medium;
(b)        Textile products of heading 58.11;
(c)         Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading 68.05);
(d)        Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading 68.14);
(e)        Metal foil on a backing of felt or nonwovens (generally Section XIV or  XV); or
(f)         Sanitary towels (pads) and tampons, napkins (diapers) and napkin liners 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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
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 — Of cotton kg 25%
5601.22.00 — Of man-made fibres kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
5601.29.00 — Other kg 25%
5601.30.00 – Textile flock and dust and mill neps kg 25%
56.02 Felt,   whether   or   not   impregnated,   coated,   covered   or laminated.
5602.10.00 – Needleloom felt and stitch-bonded fibre fabrics kg 25%
– Other felt, not impregnated, coated, covered or laminated:
5602.21.00 — Of wool or fine animal hair kg 25%
5602.29.00 — Of other textile materials kg 25%
5602.90.00 – Other kg 25%
56.03 Nonwovens, whether or not impregnated, coated, covered or laminated.
– Of man-made filaments:
5603.11.00 — Weighing not more than 25 g/m² kg 10%
5603.12.00 — Weighing more than 25 g/m² but not more than 70 g/m² kg 10%
5603.13.00 — Weighing more than 70 g/m² but not more than 150 g/m² kg 10%
5603.14.00 — Weighing more than 150 g/m² kg 10%
– Other:
5603.91.00 — Weighing not more than 25 g/m² kg 10%
5603.92.00 — Weighing more than 25 g/m² but not more than 70 g/m² kg 10%
5603.93.00 — Weighing more than 70 g/m² but not more than 150 g/m² kg 10%
5603.94.00 — Weighing more than 150 g/m² kg 10%
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 – Rubber thread and cord, textile covered kg 10%
5604.90.00 – Other kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
56.05 5605.00.00 Metallised  yarn,  whether  or  not  gimped,  being  textile  yarn, or strip or the like of heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal. kg 10%
56.06 5606.00.00 Gimped  yarn,  and  strip  and  the  like  of  heading  54.04  or 54.05, gimped (other than those of heading 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn. kg 10%
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 — Binder or baler twine kg 25%
5607.29.00 — Other kg 25%
– Of polyethylene or polypropylene:
5607.41.00 — Binder or baler twine kg 25%
5607.49.00 — Other kg 25%
5607.50.00 – Of other synthetic fibres kg 10%
5607.90.00 – Other kg 25%
56.08 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials.
– Of man-made textile materials:
5608.11.00 — Made up fishing nets kg 25%
— Other:
5608.19.10 — Fruit tree and seedbed netting kg 10%
5608.19.90 — Other kg 25%
5608.90.00 – Other kg 25%
56.09 5609.00.00 Articles  of  yarn,  strip  or  the  like  of  heading  54.04  or  54.05, twine,  cordage,  rope  or  cables,  not  elsewhere  specified  or included. kg 25%
Chapter 57
Carpets and other textile floor coverings
Notes.
1.-         For the purposes of this Chapter, the term “carpets and other textile floor coverings” means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes.
2.-         This Chapter does not cover floor covering underlays.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
57.01 Carpets and other textile floor coverings, knotted, whether or not made up.
5701.10.00 – Of wool or fine animal hair m² 25%
5701.90.00 – Of other textile materials m² 25%
57.02 Carpets and other textile floor coverings, woven, not tufted or  flocked,  whether  or  not  made  up,  including  “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs.
5702.10.00 – “Kelem”,”Schumacks”, “Karamanie” and similar hand-woven rugs m² 25%
5702.20.00 – Floor coverings of coconut fibres (coir) m² 25%
– Other, of pile construction, not made up:
5702.31.00 — Of wool or fine animal hair m² 25%
5702.32.00 — Of man-made textile materials m² 25%
5702.39.00 — Of other textile materials m² 25%
– Other, of pile construction, made up:
5702.41.00 — Of wool or fine animal hair m² 25%
5702.42.00 — Of man-made textile materials m² 25%
5702.49.00 — Of other textile materials m² 25%
5702.50.00 – Other, not of pile construction, not made up m² 25%
– Other, not of pile construction, made up:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
5702.91.00 — Of wool or fine animal hair m² 25%
5702.92.00 — Of man-made textile materials m² 25%
5702.99.00 — Of other textile materials m² 25%
57.03 Carpets  and  other  textile  floor  coverings  (including  turf), tufted, whether or not made up.
5703.10.00 -Of wool or fine animal hair m² 25%
-Of nylon or other polyamides:
5703.21.00 — Turf m² 25%
5703.29.00 — Other m² 25%
-Of other man-made textile materials:
5703.31.00 — Turf m² 25%
5703.39.00 — Other m² 25%
5703.90.00 -Of other textile materials m² 25%
57.04 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up.
5704.10.00 – Tiles, having a maximum surface area of 0.3 m² m² 25%
5704.20.00 – Tiles, having a maximum surface area exceeding 0.3 m² but not exceeding 1 m². m² 25%
5704.90.00 – Other m² 25%
57.05 5705.00.00 Other carpets and other textile floor coverings, whether or not made up. m² 25%
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.
(d)       Narrow woven fabrics with woven fringes are to be classified in heading 58.08.
6.-       In heading 58.10, the expression “embroidery” means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials.  The heading does not apply to needlework tapestry (heading 58.05).
7.-       In addition to the products of heading 58.09, this Chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
58.01 Woven pile fabrics and chenille fabrics, other than fabrics of heading 58.02 or 58.06.
5801.10.00 – Of wool or fine animal hair kg 25%
– Of cotton:
5801.21.00 — Uncut weft pile fabrics kg 25%
5801.22.00 — Cut corduroy kg 25%
5801.23.00 — Other weft pile fabrics kg 25%
5801.26.00 — Chenille fabrics kg 25%
5801.27.00 — Warp pile fabrics kg 25%
– Of man-made fibres:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
5801.31.00 — Uncut weft pile fabrics kg 25%
5801.32.00 — Cut corduroy kg 25%
5801.33.00 — Other weft pile fabrics kg 25%
5801.36.00 — Chenille fabrics kg 25%
5801.37.00 — Warp pile fabrics kg 25%
5801.90.00 – Of other textile materials kg 25%
58.02 Terry  towelling  and  similar  woven  terry  fabrics,  other  than narrow fabrics of heading 58.06; tufted textile fabrics, other than products of heading 57.03.
5802.10.00 – Terry towelling and similar woven terry fabrics, of cotton kg 25%
5802.20.00 – Terry  towelling  and  similar  woven  terry  fabrics,  of  other  textile materials kg 25%
5802.30.00 – Tufted textile fabrics kg 25%
58.03 5803.00.00 Gauze, other than narrow fabrics of heading 58.06. kg 25%
58.04 Tulles and other net fabrics, not including woven, knitted or crocheted  fabrics;  lace  in  the  piece,  in  strips  or  in  motifs, other than fabrics of headings 60.02 to 60.06.
5804.10.00 – Tulles and other net fabrics kg 25%
– Mechanically made lace:
5804.21.00 — Of man-made fibres kg 25%
5804.29.00 — Of other textile materials kg 25%
5804.30.00 – Hand-made lace kg 25%
58.05 5805.00.00 Hand-woven   tapestries   of   the   type   Gobelins,   Flanders, Aubusson,   Beauvais   and   the   like,   and   needle-worked tapestries (for example, petit point, cross stitch), whether or not made up. kg 25%
58.06 Narrow  woven  fabrics,  other  than  goods  of  heading  58.07; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).
5806.10.00 –  Woven  pile  fabrics  (including  terry  towelling  and  similar  terry fabrics) and chenille fabrics kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
5806.20.00 –  Other  woven  fabrics,  containing  by  weight  5%  or  more  of elastomeric yarn or rubber thread kg 25%
– Other woven fabrics:
5806.31.00 — Of cotton kg 25%
5806.32.00 — Of man-made fibres kg 25%
5806.39.00 — Of other textile materials kg 25%
5806.40.00 – Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) kg 25%
58.07 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered.
5807.10.00 – Woven kg 25%
5807.90.00 – Other kg 25%
58.08 Braids  in  the  piece;  ornamental  trimmings  in  the  piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.
5808.10.00 – Braids in the piece kg 25%
5808.90.00 – Other kg 25%
58.09 5809.00.00 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading       No. 56.05, of a kind used in apparel, as furnishing  fabrics  or  for  similar  purposes,  not  elsewhere specified or included. kg 25%
58.10 Embroidery in the piece, in strips or in motifs.
5810.10.00 – Embroidery without visible ground kg 25%
– Other embroidery:
5810.91.00 — Of cotton kg 25%
5810.92.00 — Of man-made fibres kg 25%
5810.99.00 — Of other textile materials kg 25%
58.11 5811.00.00 Quilted  textile  products  in  the  piece,  composed  of  one  or more layers of textile materials assembled with padding by stitching  or  otherwise,  other  than  embroidery  of  heading 58.10 kg 25%
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 heading 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 59.03, “textile fabrics laminated with plastics” means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section.
4.-       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).
5.-       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.
6.-       Heading 59.07 does not apply to:
(a)      Fabrics  in  which  the  impregnation,  coating  or  covering  cannot  be  seen  with  the  naked  eye  (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;
(b)      Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);
(c)       Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imitation pile fabrics remain classified in this heading;
(d)      Fabrics finished with normal dressings having a basis of amylaceous or similar substances;
(e)      Wood veneered on a backing of textile fabrics (heading 44.08);
(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).
7.-       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).
8.-       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)       Filtering or straining cloth of a kind used in oil presses or the like, of textile material or of human hair,
(iv)       Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;
(v)       Textile fabrics reinforced with metal, of a kind used for technical purposes;
(vi)       Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;
(b)      Textile articles (other than those of headings 59.08 to 59.10) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts).
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
59.01 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; trac- ing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations.
5901.10.00 – Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like kg 10%
5901.90.00 – Other kg 10%
59.02 Tyre  cord  fabric  of  high  tenacity  yarn  of  nylon  or  other polyamides, polyesters or viscose rayon.
5902.10.00 – Of nylon or other polyamides kg 0%
5902.20.00 – Of polyesters kg 0%
5902.90.00 – Other kg 0%
59.03 Textile  fabrics  impregnated,  coated,  covered  or  laminated with plastics, other than those of heading 59.02.
5903.10.00 – With poly(vinyl chloride) kg 10%
5903.20.00 – With polyurethane kg 10%
5903.90.00 – Other kg 10%
59.04 Linoleum,  whether  or  not  cut  to  shape;  floor  coverings consisting  of  a  coating  or  covering  applied  on  a  textile backing, whether or not cut to shape.
5904.10.00 – Linoleum m² 25%
5904.90.00 – Other m² 25%
59.05 5905.00.00 Textile wall coverings m² 25%
59.06 Rubberised textile fabrics, other than those of heading 59.02.
5906.10.00 – Adhesive tape of a width not exceeding 20 cm kg 25%
– Other:
5906.91.00 — Knitted or crocheted kg 25%
5906.99.00 — Other kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
59.07 5907.00.00 Textile  fabrics  otherwise  impregnated,  coated  or  covered; painted canvas being theatrical scenery, studio back-cloths or the like. kg 25%
59.08 5908.00.00 Textile  wicks,  woven,  plaited  or  knitted,  for  lamps,  stoves, lighters, candles or the like; incandescent gas mantles and tubular  knitted  gas  mantle  fabric  therefor,  whether  or  not impregnated. kg 10%
59.09 5909.00.00 Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials. kg 25%
59.10 5910.00.00 Transmission or conveyor belts or belting, of textile material, whether  or  not  impregnated,  coated,  covered  or  laminated with plastics, or reinforced with metal or other material. kg 25%
59.11 Textile products and articles, for technical uses, specified in Note 8 to this Chapter.
5911.10.00 – Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes,  including  narrow  fabrics  made  of  velvet  impregnated with rubber, for covering weaving spindles (weaving beams) kg 10%
5911.20.00 – Bolting cloth, whether or not made up kg 10%
– Textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement):
5911.31.00 — Weighing less than 650 g/m2 kg 10%
5911.32.00 — Weighing 650 g/m2 or more kg 0%
5911.40.00 – Filtering or straining cloth of a kind used in oil presses or the like, including that of human hair kg 0%
5911.90.00 – Other kg 10%
Chapter 60
Knitted or crocheted fabrics
Notes.
1.-       This Chapter does not cover:
(a)       Crochet lace of heading 58.04;
(b)       Labels, badges or similar articles, knitted or crocheted, of heading 58.07; or
(c)       Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59.  However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 60.01.
2.-       This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.
3.-       Throughout the Nomenclature any reference to “knitted” goods includes a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn.
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).).”.).”.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
60.01 Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted.
6001.10.00 – “Long pile” fabrics kg 25%
– Looped pile fabrics:
6001.21.00 — Of cotton kg 25%
6001.22.00 — Of man-made fibres kg 25%
6001.29.00 — Of other textile materials kg 25%
– Other:
6001.91.00 — Of cotton kg 25%
6001.92.00 — Of man-made fibres kg 25%
6001.99.00 — Of other textile materials kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
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 –  Containing  by  weight  5%  or  more  elastomeric  yarn  but  not containing rubber thread kg 25%
6002.90.00 – Other kg 25%
60.03 Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 60.01 or 60.02.
6003.10.00 – Of wool or fine animal hair kg 25%
6003.20.00 – Of cotton kg 25%
6003.30.00 – Of synthetic fibres kg 25%
6003.40.00 – Of artificial fibres kg 25%
6003.90.00 – Other kg 25%
60.04 Knitted  or  crocheted  fabrics  of  a  width  exceeding  30  cm, containing  by  weight  5%    or  more  of  elastomeric  yarn  or rubber thread, other than those of heading 60.01.
6004.10.00 – Containing by weight 5%   or more of elastomeric yarn but not containing rubber thread kg 25%
6004.90.00 – Other kg 25%
60.05 Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 60.01 to 60.04
– Of cotton:
6005.21.00 — Unbleached or bleached kg 25%
6005.22.00 — Dyed kg 25%
6005.23.00 — Of yarns of different colours kg 25%
6005.24.00 — Printed kg 25%
– Of synthetic fibres:
6005.35.00 — Fabrics specified in Subheading Note 1 to this Chapter kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
6005.36.00 —  Other, unbleached or bleached kg 25%
6005.37.00 —  Other, dyed kg 25%
6005.38.00 — Other, of yarns of different colours kg 25%
6005.39.00 — Other, printed kg 25%
– Of artificial fibres:
6005.41.00 — Unbleached or bleached kg 25%
6005.42.00 — Dyed kg 25%
6005.43.00 — Of yarns of different colours kg 25%
6005.44.00 — Printed kg 25%
6005.90.00 – Other kg 25%
60.06 Other knitted or crocheted fabrics.
6006.10.00 – Of wool or fine animal hair kg 25%
– Of cotton:
6006.21.00 — Unbleached or bleached kg 25%
6006.22.00 — Dyed kg 25%
6006.23.00 — Of yarns of different colours kg 25%
6006.24.00 — Printed kg 25%
– Of synthetic fibres:
6006.31.00 — Unbleached or bleached kg 25%
6006.32.00 — Dyed kg 25%
6006.33.00 — Of yarns of different colours kg 25%
6006.34.00 — Printed kg 25%
– Of artificial fibres:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
6006.41.00 — Unbleached or bleached kg 25%
6006.42.00 — Dyed kg 25%
6006.43.00 — Of yarns of different colours kg 25%
6006.44.00 — Printed kg 25%
6006.90.00 – Other kg 25%
Chapter 61
Articles of apparel and clothing accessories, knitted or crocheted
Notes.
1.-       This Chapter applies only to made up knitted or crocheted articles. 2.-       This Chapter does not cover:
(a)       Goods of heading 62.12;
(b)       Worn clothing or other worn articles of heading 63.09; or
(c)       Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).
3.-       For the purposes of headings 61.03 and 61.04:
(a)       The term “suit” means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:
–          one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and
–          one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.
All of the components of a “suit” must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.
If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women’s or girls’ suits, the skirt or divided skirt, the other garments being considered separately.
The term “suit” includes the following sets of garments, whether or not they fulfil all the above conditions:
–          morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;
–          evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;
–          dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front) but has shiny silk or imitation silk lapels.
(b)       The term “ensemble” means a set of garments (other than suits and articles of heading 61.07, 61.08 or 61.09), composed of several pieces made up in identical fabric, put up for retail sale, and comprising:
–          one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and
–          one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
All  of  the  components  of  an  ensemble  must  be  of  the  same  fabric  construction,  style,  colour  and composition; they also must be of corresponding or compatible size.   The term “ensemble” does not apply to track suits or ski suits, of heading 61.12.
4.-       Headings 61.05 and 61.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm.   Heading 61.05 does not cover sleeveless garments.
“Shirts” and “shirt-blouses” are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline.  “Blouses” are loose-fitting garments also designed to cover the upper part of the body but may be sleeveless and with or without an opening at the neckline. “Shirts”, “shirt-blouses” and “blouses” may also have a collar.
5.-       Heading 61.09 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.
6.-       For the purposes of heading 61.11:
(a)      The expression “babies’ garments and clothing accessories” means articles for young children of a body height not exceeding 86 cm;
(b)      Articles which are, prima facie, classifiable both in heading 61.11 and in other headings of this Chapter are to be classified in heading 61.11.
7.-       For the purposes of heading 61.12, “ski suits” means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:
(a)      a “ski overall”, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or
(b)      a “ski ensemble”, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:
–      one  garment  such  as  an  anorak,  wind-cheater,  wind-jacket  or  similar  article,  closed  by  a  slide fastener (zipper), possibly with a waistcoat in addition, and
–      one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall.
The “ski ensemble” may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.
All the components of a “ski ensemble” must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.
8.-       Garments  which  are,  prima  facie,  classifiable  both  in  heading  61.13  and  in  other  headings  of  this  Chapter, excluding heading 61.11, are to be classified in heading 61.13.
9.-       Garments of this Chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments.   These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.
10.-     Articles of this Chapter may be made of metal thread.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
61.01 Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including skijackets), windcheaters, windjackets and similar articles, knitted or crocheted, other than those of heading 61.03.
6101.20.00 – Of cotton u 25%
6101.30.00 – Of man-made fibres u 25%
6101.90.00 – Of other textile materials u 25%
61.02 Women’s   or   girls’   overcoats,   car-coats,   capes,   cloaks, anoraks (including ski-jacke-ts), wind-cheaters, wind- jackets and similar articles, knitted or crocheted, other than those of heading 61.04.
6102.10.00 – Of wool or fine animal hair u 25%
6102.20.00 – Of cotton u 25%
6102.30.00 – Of man-made fibres u 25%
6102.90.00 – Of other textile materials u 25%
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 – Suits u 25%
– Ensembles:
6103.22.00 — Of cotton u 25%
6103.23.00 — Of synthetic fibres u 25%
6103.29.00 — Of other textile materials u 25%
– Jackets and   blazers:
6103.31.00 — Of wool or fine animal hair u 25%
6103.32.00 — Of cotton u 25%
6103.33.00 — Of synthetic fibres u 25%
6103.39.00 — Of other textile materials u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Trousers, bib and brace overalls, breeches and shorts:
6103.41.00 — Of wool or fine animal hair u 25%
6103.42.00 — Of cotton u 25%
6103.43.00 — Of synthetic fibres u 25%
6103.49.00 — Of other textile materials u 25%
61.04 Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts,   divided   skirts,   trousers,   bib   and   brace   overalls, breeches   and   shorts   (other   than   swimwear),   knitted   or crocheted.
– Suits:
6104.13.00 — Of synthetic fibres u 25%
6104.19.00 — Of other textile materials u 25%
– Ensembles:
6104.22.00 — Of cotton u 25%
6104.23.00 — Of synthetic fibres u 25%
6104.29.00 — Of other textile materials u 25%
– Jackets and blazers:
6104.31.00 — Of wool or fine animal hair u 25%
6104.32.00 — Of cotton u 25%
6104.33.00 — Of synthetic fibres u 25%
6104.39.00 — Of other textile materials u 25%
– Dresses:
6104.41.00 — Of wool or fine animal hair u 25%
6104.42.00 — Of cotton u 25%
6104.43.00 — Of synthetic fibres u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
6104.44.00 — Of artificial fibres u 25%
6104.49.00 — Of other textile materials u 25%
– Skirts and divided skirts:
6104.51.00 — Of wool or fine animal hair u 25%
6104.52.00 — Of cotton u 25%
6104.53.00 — Of synthetic fibres u 25%
6104.59.00 — Of other textile materials u 25%
– Trousers, bib and brace overalls, breeches and shorts:
6104.61.00 — Of wool or fine animal hair u 25%
6104.62.00 — Of cotton u 25%
6104.63.00 — Of synthetic fibres u 25%
6104.69.00 — Of other textile materials u 25%
61.05 Men’s or boys’ shirts, knitted or crocheted.
6105.10.00 – Of cotton u 25%
6105.20.00 – Of man-made fibres u 25%
6105.90.00 – Of other textile materials u 25%
61.06 Women’s or  girls’ blouses, shirts and shirt-blouses, knitted or crocheted.
6106.10.00 – Of cotton u 25%
6106.20.00 – Of man-made fibres u 25%
6106.90.00 – Of other textile materials u 25%
61.07 Men’s   or   boys’  underpants,   briefs,   nightshirts,   pyjamas, bathrobes,  dressing  gowns  and  similar  articles,  knitted  or crocheted.
– Underpants and briefs:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
6107.11.00 — Of cotton u 25%
6107.12.00 — Of man-made fibres u 25%
6107.19.00 — Of other textile materials u 25%
– Nightshirts and pyjamas:
6107.21.00 — Of cotton u 25%
6107.22.00 — Of man-made fibres u 25%
6107.29.00 — Of other textile materials u 25%
– Other:
6107.91.00 — Of cotton u 25%
6107.99.00 — Of other textile materials u 25%
61.08 Women’s    or    girls’    slips,    petticoats,    briefs,    panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles, knitted or crocheted.
– Slips and petticoats:
6108.11.00 — Of man-made fibres u 25%
6108.19.00 — Of other textile materials u 25%
– Briefs and panties:
6108.21.00 — Of cotton u 25%
6108.22.00 — Of man-made fibres u 25%
6108.29.00 — Of other textile materials u 25%
– Nightdresses and pyjamas:
6108.31.00 — Of cotton u 25%
6108.32.00 — Of man-made fibres u 25%
6108.39.00 — Of other textile materials u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Other:
6108.91.00 — Of cotton u 25%
6108.92.00 — Of man-made fibres u 25%
6108.99.00 — Of other textile materials u 25%
61.09 T-shirts, singlets and other vests, knitted or crocheted.
6109.10.00 – Of cotton u 25%
6109.90.00 – Of other textile materials u 25%
61.10 Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted.
– Of wool or fine animal hair:
6110.11.00 — Of wool u 25%
6110.12.00 — Of Kashmir (cashmere) goats u 25%
6110.19.00 — Other u 25%
6110.20.00 – Of cotton u 25%
6110.30.00 – Of man-made fibres u 25%
6110.90.00 – Of other textile materials u 25%
61.11 Babies’   garments   and   clothing   accessories,   knitted   or crocheted.
6111.20.00 – Of cotton kg 25%
6111.30.00 – Of synthetic fibres kg 25%
6111.90.00 – Of other textile materials kg 25%
61.12 Track suits, ski suits and swimwear, knitted or crocheted.
– Track suits:
6112.11.00 — Of cotton u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
6112.12.00 — Of synthetic fibres u 25%
6112.19.00 — Of other textile materials u 25%
6112.20.00 – Ski suits u 25%
– Men’s or boys’ swimwear:
6112.31.00 — Of synthetic fibres u 25%
6112.39.00 — Of other textile materials u 25%
– Women’s or girls’ swimwear:
6112.41.00 — Of synthetic fibres u 25%
6112.49.00 — Of other textile materials u 25%
61.13 6113.00.00 Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07. kg 25%
61.14 Other garments, knitted or crocheted.
6114.20.00 – Of cotton kg 25%
6114.30.00 – Of man-made fibres kg 25%
6114.90.00 – Of other textile materials kg 25%
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 –  Graduated  compression  hosiery  (for  example,  stockings  for varicose veins) kg 25%
– Other panty hose and tights:
6115.21.00 —  Of  synthetic  fibres,  measuring  per  single  yarn  less  than  67 decitex kg 25%
6115.22.00 — Of synthetic fibres, measuring per single yarn 67 decitex or  more kg 25%
6115.29.00 — Of other textile materials kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
6115.30.00 – Other women’s full-length or knee-length hosiery, measuring per single yarn less than 67 decitex kg 25%
– Other:
6115.94.00 — Of wool or fine animal hair kg 25%
6115.95.00 — Of cotton kg 25%
6115.96.00 — Of synthetic fibres kg 25%
6115.99.00 — Of other textile materials kg 25%
61.16 Gloves, mittens and mitts, knitted or crocheted.
6116.10.00 – Impregnated, coated, covered or laminated with plastics or rubber kg 25%
– Other:
6116.91.00 — Of wool or fine animal hair kg 25%
6116.92.00 — Of cotton kg 25%
6116.93.00 — Of synthetic fibres kg 25%
6116.99.00 — Of other textile materials kg 25%
61.17 Other  made  up  clothing  accessories,  knitted  or  crocheted; knitted   or   crocheted   parts   of   garments   or   of   clothing accessories.
6117.10.00 – Shawls, scarves, mufflers, mantillas, veils and the like u 25%
6117.80.00 – Other accessories kg 25%
6117.90.00 – Parts kg 25%
Chapter 62
Articles of apparel and clothing accessories, not knitted or crocheted
Notes.
1.-       This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading 62.12).
2.-       This Chapter does not cover:
(a)       Worn clothing or other worn articles of heading 63.09; or
(b)       Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).
3.-       For the purposes of headings  62.03 and 62.04:
(a)       The term “suit” means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:
–      one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and
–      one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.
All of the components of a “suit” must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size.  However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.
If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women’s or girls’ suits, the skirt or divided skirt, the other garments being considered separately.
The term “suit” includes the following sets of garments, whether or not they fulfil all the above conditions:
–      morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;
–      evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;
–      dinner  jacket  suits,  in  which  the  jacket  is  similar  in  style  to  an  ordinary  jacket  (though  perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.
(b)      The term “ensemble” means a set of garments (other than suits and articles of heading 62.07 or 62.08) composed of several pieces made up in identical fabric, put up for retail sale, and comprising:
–      one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and
–      one  or  two  different  garments,  designed  to  cover  the  lower  part  of  the  body  and  consisting  of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
All  of  the  components  of  an  ensemble  must  be  of  the  same  fabric  construction,  style,  colour  and composition; they also must   be of corresponding or compatible size.  The term “ensemble” does not apply to track suits or ski suits, of heading 62.11.
4.-       Headings 62.05 and 62.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment.  Heading 62.05 does not cover sleeveless garments.
“Shirts” and “shirt-blouses” are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline.  “Blouses” are loose-fitting garments also designed to cover the upper part of the body but may be sleeveless and with or without an opening at the neckline. “Shirts”, “shirt-blouses” and “blouses” may also have a collar.
5.-       For the purposes of heading 62.09:
(a)      The expression “babies’ garments and clothing accessories” means articles for young children of a body height not exceeding 86 cm;
(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.
6.-       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.
7.-       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.
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.-       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.
9.-       Garments of this Chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments,  and  those  designed  for  right  over  left  closure  at  the  front  as  women’s  or  girls’ garments.  These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.
10.-     Articles of this Chapter may be made of metal thread.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
62.01 Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and simi- lar articles, other than those of heading 62.03.
6201.20.00 – Of wool or fine animal hair u 25%
6201.30.00 – Of cotton u 25%
6201.40.00 – Of man-made fibres u 25%
6201.90.00 -Of other textile materials u 25%
62.02 Women’s   or   girls’   overcoats,   car-coats,   capes,   cloaks, anoraks  (including  ski-jackets),  wind-cheaters,  wind-jackets and similar articles, other than those of heading 62.04.
6202.20.00 – Of wool or fine animal hair u 25%
6202.30.00 – Of cotton u 25%
6202.40.00 – Of man-made fibres u 25%
6202.90.00 – Of other textile materials u 25%
62.03 Men’s  or  boys’ suits,  ensembles,  jackets,  blazers,  trousers, bib  and  brace  overalls,  breeches  and  shorts  (other  than swimwear).
– Suits:
6203.11.00 — Of wool or fine animal hair u 25%
6203.12.00 — Of synthetic fibres u 25%
6203.19.00 — Of other textile materials u 25%
– Ensembles:
6203.22.00 — Of cotton u 25%
6203.23.00 — Of synthetic fibres u 25%
6203.29.00 — Of other textile materials u 25%
– Jackets and blazers:
6203.31.00 — Of wool or fine animal hair u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
6203.32.00 — Of cotton u 25%
6203.33.00 — Of synthetic fibres u 25%
6203.39.00 — Of other textile materials u 25%
– Trousers, bib and brace overalls, breeches and shorts:
6203.41.00 — Of wool or fine animal hair u 25%
6203.42.00 — Of cotton u 25%
6203.43.00 — Of synthetic fibres u 25%
6203.49.00 — Of other textile materials u 25%
62.04 Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts,   divided   skirts,   trousers,   bib   and   brace   overalls, breeches and shorts (other than swimwear).
– Suits:
6204.11.00 — Of wool or fine animal hair u 25%
6204.12.00 — Of cotton u 25%
6204.13.00 — Of synthetic fibres u 25%
6204.19.00 — Of other textile materials u 25%
– Ensembles:
6204.21.00 — Of wool or fine animal hair u 25%
6204.22.00 — Of cotton u 25%
6204.23.00 — Of synthetic fibres u 25%
6204.29.00 — Of other textile materials u 25%
– Jackets and blazers:
6204.31.00 — Of wool or fine animal hair u 25%
6204.32.00 — Of cotton u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
6204.33.00 — Of synthetic fibres u 25%
6204.39.00 — Of other textile materials u 25%
– Dresses:
6204.41.00 — Of wool or fine animal hair u 25%
6204.42.00 — Of cotton u 25%
6204.43.00 — Of synthetic fibres u 25%
6204.44.00 — Of artificial fibres u 25%
6204.49.00 — Of other textile materials u 25%
– Skirts and divided skirts:
6204.51.00 — Of wool or fine animal hair u 25%
6204.52.00 — Of cotton u 25%
6204.53.00 — Of synthetic fibres u 25%
6204.59.00 — Of other textile materials u 25%
– Trousers, bib and brace overalls, breeches and shorts:
6204.61.00 — Of wool or fine animal hair u 25%
6204.62.00 — Of cotton u 25%
6204.63.00 — Of synthetic fibres u 25%
6204.69.00 — Of other textile materials u 25%
62.05 Men’s or boys’ shirts.
6205.20.00 – Of cotton u 25%
6205.30.00 – Of man-made fibres u 25%
6205.90.00 – Of other textile materials u 25%
62.06 Women’s or girls’ blouses, shirts and shirt-blouses.
6206.10.00 – Of silk or silk waste u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
6206.20.00 – Of wool or fine animal hair u 25%
6206.30.00 – Of cotton u 25%
6206.40.00 – Of man-made fibres u 25%
6206.90.00 – Of other textile materials u 25%
62.07 Men’s or boys’ singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles.
– Underpants and briefs:
6207.11.00 — Of cotton u 25%
6207.19.00 — Of other textile materials u 25%
– Nightshirts and pyjamas:
6207.21.00 — Of cotton u 25%
6207.22.00 — Of man-made fibres u 25%
6207.29.00 — Of other textile materials u 25%
– Other:
6207.91.00 — Of cotton kg 25%
6207.99.00 — Of other textile materials kg 25%
62.08 Women’s or girls’ singlets and other vests,slips,   petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles.
– Slips and petticoats:
6208.11.00 — Of man-made fibres u 25%
6208.19.00 — Of other textile materials u 25%
– Nightdresses and pyjamas:
6208.21.00 — Of cotton u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
6208.22.00 — Of man-made fibres u 25%
6208.29.00 — Of other textile materials u 25%
– Other:
6208.91.00 — Of cotton kg 25%
6208.92.00 — Of man-made fibres kg 25%
6208.99.00 — Of other textile materials kg 25%
62.09 Babies’ garments and clothing accessories.
6209.20.00 – Of cotton kg 25%
6209.30.00 – Of synthetic fibres kg 25%
6209.90.00 – Of other textile materials kg 25%
62.10 Garments, made up of fabrics of heading 56.02, 56.03, 59.03,
59.06 or 59.07.
6210.10.00 – Of fabrics of heading No.56.02 or 56.03 kg 25%
6210.20.00 – Other garments, of the type described in heading 62.01 u 25%
6210.30.00 – Other garments, of the type described in heading 62.02 u 25%
6210.40.00 – Other men’s or boys’ garments kg 25%
6210.50.00 – Other women’s or girls’ garments kg 25%
62.11 Track suits, ski suits and swimwear; other garments.
– Swimwear:
6211.11.00 — Men’s or boys’ u 25%
6211.12.00 — Women’s or girls’ u 25%
6211.20.00 – Ski suits u 25%
– Other garments, men’s or boys’:
6211.32.00 — Of cotton kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
6211.33.00 — Of man-made fibres kg 25%
6211.39.00 — Of other textile materials kg 25%
– Other garments, women’s or girls’:
— Of cotton:
6211.42.10 — Khanga, Kikoi and Kitenge kg SI
6211.42.90 — Other kg 25%
— Of man-made fibres:
6211.43.10 — Khanga, Kikoi and Kitenge kg SI
6211.43.90 — Other kg 25%
— Of other textile materials:
6211.49.10 — Khanga, Kikoi and Kitenge kg SI
6211.49.90 — Other kg 25%
62.12 Brassières, girdles, corsets, braces, suspenders, garters and similar articles and parts  thereof, whether  or  not knitted or crocheted.
6212.10.00 – Brassières kg 25%
6212.20.00 – Girdles and panty-girdles kg 25%
6212.30.00 – Corselettes kg 25%
6212.90.00 – Other kg 25%
62.13 Handkerchiefs.
6213.20.00 – Of cotton kg 25%
6213.90.00 – Of other textile materials kg 25%
62.14 Shawls, scarves, mufflers, mantillas, veils and the like.
6214.10.00 – Of silk or silk waste u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
6214.20.00 – Of wool or fine animal hair u 25%
6214.30.00 – Of synthetic fibres u 25%
6214.40.00 – Of artificial fibres u 25%
6214.90.00 – Of other textile materials u 25%
62.15 Ties, bow ties and cravats.
6215.10.00 – Of silk or silk waste kg 25%
6215.20.00 – Of man-made fibres kg 25%
6215.90.00 – Of other textile materials kg 25%
62.16 6216.00.00 Gloves, mittens and mitts. kg 25%
62.17 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 62.12.
6217.10.00 – Accessories kg 25%
6217.90.00 – Parts kg 25%
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).
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
I.- OTHER MADE UP TEXTILE ARTICLES
63.01 Blankets and travelling rugs.
6301.10.00 – Electric blankets u 25%
6301.20.00 – Blankets (other than electric blankets) and travelling  rugs, of wool or of fine animal hair kg 25%
6301.30.00 – Blankets (other than electric blankets) and travelling  rugs, of  cotton kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
I.- OTHER MADE UP TEXTILE ARTICLES
6301.40.00 – Blankets (other than electric blankets) and travelling rugs, of synthetic fibres kg 25%
6301.90.00 – Other blankets and travelling rugs kg 25%
63.02 Bed linen, table linen, toilet linen and kitchen linen.
6302.10.00 – Bed linen, knitted or crocheted kg 25%
– Other bed linen, printed:
6302.21.00 — Of cotton kg SI
6302.22.00 — Of man-made fibres kg 25%
6302.29.00 — Of other textile materials kg 25%
– Other bed linen:
6302.31.00 — Of cotton kg SI
6302.32.00 — Of man-made fibres kg 25%
6302.39.00 — Of other textile materials kg 25%
6302.40.00 – Table linen, knitted or crocheted kg 25%
– Other table linen:
6302.51.00 — Of cotton kg SI
6302.53.00 — Of man-made fibres kg 25%
6302.59.00 — Of other textile materials kg 25%
6302.60.00 – Toilet  linen  and  kitchen  linen,  of  terry  towelling  or  similar terry fabrics, of cotton kg 25%
– Other:
6302.91.00 — Of cotton kg SI
6302.93.00 — Of man-made fibres kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
I.- OTHER MADE UP TEXTILE ARTICLES
6302.99.00 — Of other textile materials kg 25%
63.03 Curtains (including drapes) and interior blinds; curtain or bed valances.
– Knitted or crocheted:
6303.12.00 — Of synthetic fibres kg 25%
6303.19.00 — Of other textile materials kg 25%
– Other:
6303.91.00 — Of cotton kg 25%
6303.92.00 — Of synthetic fibres kg 25%
6303.99.00 — Of other textile materials kg 25%
63.04 Other  furnishing  articles,  excluding  those  of  heading 94.04.
– Bedspreads:
6304.11.00 — Knitted or crocheted kg 25%
6304.19.00 — Other kg 25%
6304.20.00 – Bed nets specified in Subheading Note 1 to this Chapter kg 25%
– Other:
— Knitted or crocheted:
6304.91.10 — Mosquito net kg 0%
6304.91.90 — Other kg 25%
6304.92.00 — Not knitted or crocheted, of cotton kg 25%
6304.93.00 — Not knitted or crocheted, of synthetic fibres kg 25%
6304.99.00 — Not knitted or crocheted, of other textile materials kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
I.- OTHER MADE UP TEXTILE ARTICLES
63.05 Sacks and bags, of a kind used for the packing of goods.
6305.10.00 – Of jute or of other textile bast fibres of heading 53.03 kg 35%
6305.20.00 – Of cotton kg 35%
– Of man-made textile materials:
6305.32.00 — Flexible intermediate bulk containers kg 35%
6305.33.00 — Other, of polyethylene or polypropylene strip or the like kg 35%
6305.39.00 — Other kg 35%
6305.90.00 – Of other textile materials kg 35%
63.06 Tarpaulins,  awnings  and  sunblinds;  tents  (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods.
– Tarpaulins, awnings and sunblinds:
6306.12.00 — Of synthetic fibres kg 25%
6306.19.00 — Of other textile materials kg 25%
-Tents (including temporary canopies and similar articles) :
6306.22.00 — Of synthetic fibres kg 25%
6306.29.00 — Of other textile materials kg 25%
6306.30.00 – Sails kg 25%
6306.40.00 – Pneumatic mattresses kg 25%
6306.90.00 – Other kg 25%
63.07 Other made up articles, including dress patterns.
6307.10.00 –  Floor-cloths,  dish-cloths,  dusters  and      similar  cleaning cloths kg 25%
6307.20.00 – Life-jackets and life-belts kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
I.- OTHER MADE UP TEXTILE ARTICLES
6307.90.00 – Other kg 25%
II.- SETS
63.08 6308.00.00 Sets consisting of woven fabric and yarn, whether or not with  accessories,  for  making  up  into  rugs,  tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale. kg 25%
III.-  WORN  CLOTHING AND  WORN TEXTILE ARTICLES; RAGS
63.09 Worn clothing and other worn articles.
6309.00.10 — Worn items of clothing kg 35% or USD
0.40/kg whichever is higher
6309.00.20 — Worn items of footwear kg 35% or USD
0.40/kg whichever is higher
6309.00.90 — Other worn items kg 35% or USD
0.40/kg whichever is higher
63.10 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials.
6310.10.00 – Sorted kg 10%
6310.90.00 – Other kg 10%
Section XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH;
ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
Chapter 64
Footwear, gaiters and the like; parts of such articles
Notes.
1.-         This Chapter does not cover:
(a)        Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;
(b)        Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI
(c)         Worn footwear of heading 63.09;
(d)        Articles of asbestos (heading 68.12);
(e)        Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 90.21); or
(f)         Toy  footwear  or  skating  boots  with  ice  or  roller  skates  attached;  shin-guards  or  similar  protective sportswear (Chapter 95).
2.-         For the purposes of heading 64.06, the term “parts” does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 96.06.
3.-         For the purposes of this Chapter:
(a)        the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and
(b)        the term “leather” refers to the goods of headings 41.07 and 41.12 to 41.14
4.-         Subject to Note 3 to this Chapter:
(a)        the  material  of  the  upper  shall  be  taken  to  be  the  constituent  material  having  the  greatest  external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;
(b)        the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.
Subheading Note.
1.-         For the purposes of subheadings 6402.12, 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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
64.01 Waterproof footwear with outer soles and uppers of rubber or  of  plastics,  the  uppers  of  which  are  neither  fixed  to  the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes.
6401.10.00 – Footwear incorporating a protective metal toecap 2u 35%
– Other footwear:
6401.92.00 — Covering the ankle but not covering the knee 2u 35%
6401.99.00 — Other 2u 35%
64.02 Other  footwear  with  outer  soles  and  uppers  of  rubber  or plastics.
– Sports footwear:
6402.12.00 — Ski-boots, cross-country ski footwear and snowboard boots 2u 35%
6402.19.00 — Other 2u 25%
6402.20.00 – Footwear with upper straps or thongs assembled to the sole by means of plugs 2u 35%
– Other footwear:
6402.91.00 — Covering the ankle 2u 35%
6402.99.00 — Other 2u 35%
64.03 Footwear  with  outer  soles  of  rubber,  plastics,  leather  or composition leather and uppers of leather.
– Sports footwear:
6403.12.00 — Ski-boots, cross-country ski footwear and snowboard boots 2u 35%
6403.19.00 — Other 2u 25%
6403.20.00 – Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe 2u 35%
6403.40.00 – Other footwear, incorporating a protective metal  toe-cap 2u 35%
– Other footwear with outer soles of leather:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
6403.51.00 — Covering the ankle 2u 25%
6403.59.00 — Other 2u 35%
– Other footwear:
6403.91.00 — Covering the ankle 2u 35%
6403.99.00 — Other 2u 35%
64.04 Footwear  with  outer  soles  of  rubber,  plastics,  leather  or composition leather and uppers of textile materials.
– Footwear with outer soles of rubber or plastics:
6404.11.00 —   Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like 2u 35%
6404.19.00 — Other 2u 25%
6404.20.00 – Footwear with outer soles of leather or composition leather 2u 25%
64.05 Other footwear.
6405.10.00 – With uppers of leather or composition leather 2u 35%
6405.20.00 – With uppers of textile materials 2u 25%
6405.90.00 – Other 2u 25%
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.
– Uppers and parts thereof, other than stiffeners:
6406.10.10 — Of leather kg 10%
6406.10.90 — Other kg 10%
6406.20.00 – Outer soles and heels, of rubber or plastics kg 10%
6406.90.00 – Other kg 10%
Chapter 65 Headgear and parts thereof
Notes.
1.-         This Chapter does not cover:
(a)         Worn headgear of heading 63.09;
(b)         Asbestos headgear (heading 68.12); or
(c)         Dolls’ hats, other toy hats or carnival articles of Chapter 95.
2.-         Heading 65.02 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
65.01 6501.00.00 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (includ- ing slit manchons), of felt. kg 10%
65.02 6502.00.00 Hat-shapes,  plaited  or  made  by  assembling  strips  of  any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed. kg 10%
[65.03]
65.04 6504.00.00 Hats  and  other  headgear,  plaited  or  made  by  assembling strips of any material, whether or not lined or trimmed. kg 25%
65.05 6505.00.00 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. kg 35%
65.06 Other headgear, whether or not lined or trimmed.
6506.10.00 – Safety headgear u 0%
– Other:
6506.91.00 — Of rubber or of plastics kg 25%
6506.99.00 — Of other materials kg 25%
65.07 6507.00.00 Head-bands,  linings,  covers,  hat  foundations,  hat  frames, peaks and chinstraps, for headgear. kg 10%
Chapter 66
Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof
Notes.
1.-       This Chapter does not cover:
(a)      Measure walking-sticks or the like (heading 90.17);
(b)      Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or
(c)       Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).
2.-       Heading 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading 66.01 or 66.02 are to be classified separately and are not to be treated as forming part of those articles.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
66.01 Umbrellas   and   sun   umbrellas   (including   walking-stick umbrellas, garden umbrellas and similar umbrellas).
6601.10.00 – Garden or similar umbrellas u 25%
– Other:
6601.91.00 — Having a telescopic shaft u 25%
6601.99.00 — Other u 25%
66.02 6602.00.00 Walking-sticks, seat-sticks, whips, riding-crops and the like. u 25%
66.03 Parts, trimmings and accessories of articles of Heading 66.01 or 66.02.
6603.20.00 – Umbrella frames, including frames mounted on shafts (sticks) kg 10%
6603.90.00 – Other kg 10%
Chapter 67
Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
Notes.
1.-       This Chapter does not cover:
(a)      Filtering or straining cloth of human hair (heading 59.11);
(b)      Floral motifs of lace, of embroidery or other textile fabric (Section XI);
(c)       Footwear (Chapter 64);
(d)      Headgear or hair-nets (Chapter 65);
(e)      Toys, sports requisites or carnival articles (Chapter 95); or
(f)       Feather dusters, powder-puffs or hair sieves (Chapter 96).
2.-       Heading 67.01 does not cover:
(a)      Articles in which feathers or down constitute only filling or padding (for example, bedding of heading 94.04);
(b)      Articles  of  apparel  or  clothing  accessories  in  which  feathers  or  down  constitute  no  more  than  mere trimming or padding; or
(c)       Artificial flowers or foliage or parts thereof or made up articles of heading 67.02.
3.-       Heading 67.02 does not cover:
(a)      Articles of glass (Chapter 70); or
(b)      Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
67.01 6701.00.00 Skins  and  other  parts  of  birds  with  their  feathers  or  down, feathers, parts of feathers, down and articles thereof (other than goods of heading 05.05 and worked quills and scapes). kg 25%
67.02 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit.
6702.10.00 – Of plastics kg 35%
6702.90.00 – Of other materials kg 35%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
67.03 6703.00.00 Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like. kg 35%
67.04 Wigs,  false  beards,  eyebrows  and  eyelashes,  switches  and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included.
– Of synthetic textile materials:
6704.11.00 — Complete wigs kg 35%
6704.19.00 — Other kg 35%
6704.20.00 – Of human hair kg 35%
6704.90.00 – Of other materials kg 35%
Section XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS;
GLASS AND GLASSWARE
Chapter 68
Articles of stone, plaster, cement, asbestos, mica or similar materials
Notes.
1.-       This Chapter does not cover:
(a)      Goods of Chapter 25;
(b)      Coated, impregnated or covered paper and paperboard  of heading 48.10 or 48.11 (for example, paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and paperboard);
(c)       Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric);
(d)      Articles of Chapter 71;
(e)      Tools or parts of tools, of Chapter 82;
(f)       Lithographic stones of heading 84.42;
(g)      Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;
(h)      Dental burrs (heading 90.18);
(ij)       Articles of Chapter 91 (for example, clocks and clock cases);
(k)       Articles of Chapter 94 (for example, furniture, luminaires 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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
68.01 6801.00.00 Setts, curbstones and flagstones, of natural stone (except slate). kg 25%
68.02 Worked  monumental  or  building  stone  (except  slate)  and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate).
6802.10.00 –  Tiles,  cubes  and  similar  articles,  whether  or  not  rectangular (including square), the largest face 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. kg 25%
-Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface:
6802.21.00 — Marble, travertine and alabaster kg 25%
6802.23.00 — Granite kg 25%
6802.29.00 — Other stone kg 25%
– Other:
6802.91.00 — Marble, travertine and alabaster kg 25%
6802.92.00 — Other calcareous stone kg 25%
6802.93.00 — Granite kg 25%
6802.99.00 — Other stone kg 25%
68.03 6803.00.00 Worked slate and articles of slate or of agglomerated slate. kg 25%
68.04 Millstones, grindstones, grinding wheels and the like, without frameworks,   for   grinding,   sharpening,   polishing,   trueing or  cutting,  hand  sharpening  or  polishing  stones,  and  parts thereof, of natural stone, of agglomerated natural or artificial abrasives,  or  of  ceramics,  with  or  without  parts  of  other materials.
6804.10.00 – Millstones and grindstones for milling, grinding or pulping kg 25%
– Other millstones, grindstones, grinding wheels and the like:
6804.21.00 — Of agglomerated synthetic or natural diamond kg 25%
6804.22.00 — Of other agglomerated abrasives or of ceramics kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
6804.23.00 — Of natural stone kg 25%
6804.30.00 – Hand sharpening or polishing stones kg 25%
68.05 Natural  or  artificial  abrasive  powder  or  grain,  on  a  base  of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up.
6805.10.00 – On a base of woven textile fabric only kg 25%
6805.20.00 – On a base of paper or paperboard only kg 25%
6805.30.00 – On a base of other materials kg 25%
68.06 Slag  wool,  rock  wool  and  similar  mineral  wools;  exfoliated vermiculite,   expanded   clays,   foamed   slag   and   similar expanded  mineral  materials;  mixtures  and  articles  of  heat- insulating,   sound-insulating   or   sound-absorbing   mineral materials,  other  than  those  of  heading  68.11  or  68.12  or  of Chapter 69.
6806.10.00 –  Slag  wool,  rock  wool  and  similar  mineral  wools  (including intermixtures thereof), in bulk, sheets or rolls kg 25%
6806.20.00 – Exfoliated vermiculite,expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof) kg 25%
6806.90.00 – Other kg 25%
68.07 Articles   of   asphalt   or   of   similar   material   (for   example, petroleum bitumen or coal tar pitch).
6807.10.00 – In rolls kg 25%
6807.90.00 – Other kg 25%
68.08 6808.00.00 Panels, boards, tiles, blocks and similar articles of vegetable fibre,  of  straw  or  of  shavings,  chips,  particles,  Sawdust  or other waste, of wood, agglomerated with cement, plaster or other mineral binders. kg 25%
68.09 Articles of plaster or of compositions based on plaster.
– Boards, sheets, panels, tiles and similar articles, not ornamented:
6809.11.00 — Faced or reinforced with paper or paperboard only kg 25%
6809.19.00 — Other kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
6809.90.00 – Other articles kg 25%
68.10 Articles of cement, of concrete or of artificial stone, whether or not reinforced.
– Tiles, flagstones, bricks and similar articles:
6810.11.00 — Building blocks and bricks kg 25%
6810.19.00 — Other kg 25%
– Other articles:
6810.91.00 —   Prefabricated   structural   components   for   building   or   civil engineering kg 25%
— Other:
6810.99.10 — Railings  and railways’ sleepers kg 10%
6810.99.90 — Other kg 25%
68.11 Articles of asbestos-cement, of cellulose fibre-cement or the like.
6811.40.00 – Containing asbestos kg 25%
–  Not containing asbestos:
6811.81.00 — Corrugated sheets kg 25%
6811.82.00 — Other sheets, panels, tiles and similar articles kg 25%
6811.89.00 — Other articles kg 25%
68.12 Fabricated asbestos fibres; mixtures with a basis of asbestos or  with  a  basis  of  asbestos  and  magnesium  carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 68.11 or 68.13.
6812.80.00 -Of crocidolite kg 0%
– Other:
6812.91.00 –Clothing, clothing accessories, footwear and headgear kg 10%
6812.99.00 –Other kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
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 -Containing asbestos: kg 10%
-Not containing asbestos:
6813.81.00 –Brake linings and pads kg 10%
–Other:
6813.89.10 — Friction material kg 0%
6813.89.90 — Other kg 10%
68.14 Worked  mica  and  articles  of  mica,  including  agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials.
6814.10.00 – Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support kg 25%
6814.90.00 – Other kg 25%
68.15 Articles  of  stone  or  of  other  mineral  substances  (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included.
– Carbon fibres; articles of carbon fibres for non-electrical uses; other articles of graphite or other carbon for non-electrical uses :
6815.11.00 — Carbon fibres kg 25%
6815.12.00 — Fabrics of carbon fibres kg 25%
6815.13.00 — Other articles of carbon fibres kg 25%
6815.19.00 — Other kg 25%
6815.20.00 – Articles of peat kg 25%
– Other articles:
6815.91.00 –Containing   magnesite,   magnesia   in   the   form   of   periclase, dolomite including in the form of dolime, or chromite kg 25%
6815.99.00 — Other kg 25%
Chapter 69 Ceramic products
Notes.
1.-         This Chapter applies only to ceramic products which have been fired after shaping:
(a)         Headings 69.04 to 69.14 apply only to such products other than those classifiable in headings 69.01 to 69.03.;
(b)         Articles heated to temperatures less than 800 °C for purposes such as curing of resins, accelerating hydration reactions, or for the removal of water or other volatile components, are not considered to be fired.  Such articles are excluded from Chapter 69; and
(c)         Ceramic articles are obtained by firing inorganic, non-metallic materials which have been prepared and shaped previously at, in general, room temperature.  Raw materials comprise, inter alia, clays, siliceous materials including fused silica, materials with a high melting point, such as oxides, carbides, nitrides, graphite or other carbon, and in some cases binders such as refractory clays or phosphates.
2.-         This Chapter does not cover:
(a)         Products of heading 28.44;
(b)         Articles of heading 68.04;
(c)         Articles of Chapter 71 (for example, imitation jewellery);
(d)         Cermets of heading 81.13;
(e)         Articles of Chapter 82;
(f)          Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;
(g)         Artificial teeth (heading 90.21);
(h)         Articles of Chapter 91 (for example, clocks and clock cases);
(ij)         Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);
(k)         Articles of Chapter 95 (for example, toys, games and sports requisites);
(l)          Articles of heading 96.06 (for example, buttons) or of heading 96.14 (for example, smoking pipes); or
(m)        Articles of Chapter 97 (for example, works of art).
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
I.-  GOODS  OF  SILICEOUS  FOSSIL  MEALS  OR  OF  SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS
69.01 6901.00.00 Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths. kg 25%
69.02 Refractory bricks, blocks, tiles and similar refractory ceramic constructional  goods,  other  than  those  of  siliceous  fossil meals or similar siliceous earths.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
6902.10.00 – Containing by weight, singly or together, more than 50% of the elements Mg, Ca or Cr, or expressed as MgO, CaO or Cr2O3 kg 0%
6902.20.00 – Containing by weight more than 50% of alumina (Al2O3), of silica (SiO2) or of a mixture or compound of these products kg 0%
6902.90.00 – Other kg 0%
69.03 Other   refractory   ceramic   goods   (for   example,   retorts, crucibles,  muffles,  nozzles,  plugs,  supports,  cupels,  tubes, pipes,  sheaths,  rods  and  slide  gates),  other  than  those  of siliceous fossil meals or of similar siliceous earths.
6903.10.00 – Containing, by weight, more than 50% of free carbon kg 10%
6903.20.00 – Containing by weight more than 50% of alumina (Al2O3) or of a mixture or compound of alumina and of silica (SiO2) kg 10%
6903.90.00 – Other kg 10%
II.- OTHER CERAMIC PRODUCTS
69.04 Ceramic building bricks, flooring blocks, support or filler tiles and the like.
6904.10.00 – Building bricks 1000u 25%
6904.90.00 – Other kg 25%
69.05 Roofing    tiles,    chimney-pots,    cowls,    chimney    liners, architectural  ornaments  and  other  ceramic  constructional goods.
6905.10.00 – Roofing tiles kg 35%
6905.90.00 – Other kg 35%
69.06 6906.00.00 Ceramic pipes, conduits, guttering and pipe fittings. kg 25%
69.07 Ceramic  flags  and  paving,  hearth  or  wall  tiles;  unglazed 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 —  Of a water absorption coefficient by weight not exceeding 0.5 % m² 35%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
6907.22.00 —  Of a water absorption coefficient by weight exceeding 0.5 % but not exceeding 10 % m² 35%
6907.23.00 —  Of a water absorption coefficient by weight exceeding 10 % m² 35%
6907.30.00 –  Mosaic  cubes  and  the  like,  other  than  those  of  subheading 6907.40 m² 35%
6907.40.00 – Finishing ceramics m² 35%
[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 — Of porcelain or china kg 0%
6909.12.00 — Articles having a hardness equivalent to 9 or more on the Mohs scale kg 0%
6909.19.00 — Other kg 0%
6909.90.00 – Other kg 0%
69.10 Ceramic  sinks,  wash  basins,  wash  basin  pedestals,  baths, bidets,  water  closet  pans,  flushing  cisterns,  urinals  and similar sanitary fixtures.
6910.10.00 – Of porcelain or china u 35%
6910.90.00 – Other u 35%
69.11 Tableware,  kitchenware,  other  household  articles  and  toilet articles, of porcelain or china.
6911.10.00 – Tableware and kitchenware kg 25%
6911.90.00 – Other kg 25%
69.12 6912.00.00 Ceramic  tableware,  kitchenware,  other  household  articles and toilet articles, other than of porcelain or china. kg 25%
69.13 Statuettes and other ornamental ceramic articles.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
6913.10.00 – Of porcelain or china kg 25%
6913.90.00 – Other kg 25%
69.14 Other ceramic articles.
6914.10.00 – Of porcelain or china kg 25%
6914.90.00 – Other kg 25%
Chapter 70 Glass and glassware
Notes.
1.-       This Chapter does not cover:
(a)      Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);
(b)      Articles of Chapter 71 (for example, imitation jewellery);
(c)       Optical fibre cables of heading 85.44, electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;
(d)      Front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88;
(e)      Front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, for vehicles of Chapters 86 to 88;
(f)       Optical  fibres,  optically  worked  optical  elements,  hypodermic  syringes,  artificial  eyes,  thermometers, barometers, hydrometers or other articles of Chapter 90;
(g)      Luminaires and lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading 94.05;
(h)      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
(ij)       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%.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
70.01 7001.00.00 Cullet and other waste  and scrap of glass, excluding glass from cathode-ray tubes or other activated glass of heading
85.49; glass in the mass.		 kg 0%
70.02 Glass  in  balls  (other  than  microspheres  of  heading  70.18), rods or tubes, unworked.
7002.10.00 – Balls kg 10%
7002.20.00 – Rods kg 10%
– Tubes:
7002.31.00 —  Of fused quartz or other fused silica kg 10%
7002.32.00 —  Of  other  glass  having  a  linear  coefficient  of  expansion  not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 0C to 300 0C kg 10%
7002.39.00 —  Other kg 10%
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 — Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer m² 10%
7003.19.00 — Other m² 10%
7003.20.00 – Wired sheets m² 10%
7003.30.00 – Profiles m² 10%
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 –  Glass,  coloured  throughout  the  mass  (body  tinted),  opacified, flashed or having an absorbent, reflecting or non-reflecting layer m² 10%
7004.90.00 – Other glass m² 10%
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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
7005.10.00 – Non-wired glass, having an absorbent, reflecting or non-reflecting layer m² 10%
– Other non-wired glass:
7005.21.00 — Coloured throughout the mass (body tinted), opacified, flashed or merely  surface ground m² 10%
7005.29.00 — Other m² 10%
7005.30.00 – Wired glass m² 10%
70.06 7006.00.00 Glass  of  heading  70.03,  70.04  or  70.05,  bent,  edge-worked, engraved,  drilled,  enamelled  or  otherwise  worked,  but  not framed or fitted with other materials. kg 25%
70.07 Safety glass, consisting of toughened (tempered) or laminated glass.
– Toughened (tempered) safety glass:
7007.11.00 — Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels kg 10%
7007.19.00 — Other m² 10%
– Laminated safety glass:
7007.21.00 — Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels m² 10%
7007.29.00 — Other m² 10%
70.08 7008.00.00 Multiple-walled insulating units of glass. kg 10%
70.09 Glass  mirrors,  whether  or  not  framed,  including  rear-view mirrors.
7009.10.00 – Rear-view mirrors for vehicles kg 10%
– Other:
7009.91.00 — Unframed kg 25%
7009.92.00 — Framed kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
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.
– Ampoules:
7010.10.10 —   For   pharmaceutical   products,   pesticides,   fungicides   and acaricides kg 0%
7010.10.90 — Other kg 25%
7010.20.00 – Stoppers, lids and other closures kg 10%
7010.90.00 – Other kg 25%
70.11 Glass envelopes (including bulbs and tubes), open, and glass parts  thereof,  without  fittings,  for  electric  lamps  and  light sources, cathode-ray tubes or the like.
7011.10.00 – For electric lighting kg 10%
7011.20.00 – For cathode-ray tubes kg 10%
7011.90.00 – Other kg 10%
[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 – Of glass-ceramics kg 25%
– Stemware drinking glasses, other than of glass-ceramics:
7013.22.00 –Of lead crystal kg 25%
7013.28.00 –Other kg 25%
– Other drinking glasses, other than of glass ceramics:
7013.33.00 –Of lead crystal kg 25%
7013.37.00 –Other kg 25%
– Glassware of a kind used for table (other than drinking glasses) or kitchen purposes, other than of glass-ceramics :
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
7013.41.00 –Of lead crystal kg 25%
7013.42.00 –Of glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 °C to               300
°C		 kg 25%
7013.49.00 –Other kg 25%
-Other glassware:
7013.91.00 –Of lead crystal kg 25%
7013.99.00 –Other kg 25%
70.14 7014.00.00 Signalling  glassware  and  optical  elements  of  glass  (other than those of heading 70.15), not optically worked. kg 10%
70.15 Clock or watch glasses and similar glasses, glasses for non- corrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses.
7015.10.00 – Glasses for corrective spectacles kg 0%
7015.90.00 – Other kg 10%
70.16 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other  glass  smallwares,  whether  or  not  on  a  backing,  for mosaics  or  similar  decorative  purposes;  leaded  lights  and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms.
7016.10.00 – Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes kg 25%
7016.90.00 – Other kg 25%
70.17 Laboratory,  hygienic  or  pharmaceutical  glassware,  whether or not graduated or calibrated.
7017.10.00 – Of fused quartz or other fused silica kg 0%
7017.20.00 –  Of  other  glass  having  a  linear  coefficient  of  expansion  not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 0C to 300 0C kg 0%
7017.90.00 – Other kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
70.18 Glass  beads,  imitation  pearls,  imitation  precious  or  semi- precious  stones  and  similar  glass  smallwares,  and  articles thereof   other   than   imitation   jewellery;   glass   eyes   other than  prosthetic  articles;  statuettes  and  other  ornaments  of lamp-worked  glass,  other  than  imitation  jewellery;  glass microspheres not exceeding 1 mm in diameter.
7018.10.00 – Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares kg 25%
7018.20.00 – Glass microspheres not exceeding 1 mm in diameter kg 25%
7018.90.00 – Other kg 25%
70.19 Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics).
-Slivers, rovings, yarn and chopped strands and mats thereof :
7019.11.00 — Chopped strands, of a length of not more than 50 mm kg 10%
7019.12.00 — Rovings kg 10%
7019.13.00 — Other yarn, slivers kg 10%
7019.14.00 — Mechanically bonded mats kg 10%
7019.15.00 — Chemically bonded mats kg 10%
7019.19.00 — Other kg 10%
– Mechanically bonded fabrics :
7019.61.00 — Closed woven fabrics of rovings kg 10%
7019.62.00 — Other closed fabrics of rovings kg 10%
7019.63.00 —  Closed  woven  fabrics,  plain  weave,  of  yarns,  not  coated  or laminated kg 10%
7019.64.00 — Closed woven fabrics, plain weave, of yarns, coated or laminated kg 10%
7019.65.00 — Open woven fabrics of a width not exceeding 30 cm kg 10%
7019.66.00 — Open woven fabrics of a width exceeding 30 cm kg 10%
7019.69.00 — Other kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
-Chemically bonded fabrics :
7019.71.00 — Veils (thin sheets) kg 10%
7019.72.00 — Other closed fabrics kg 10%
7019.73.00 — Other open fabrics kg 10%
7019.80.00 – Glass wool and articles of glass wool kg 10%
– Other:
7019.90.10 — Interwoven netting glass fibre for manufacture of grinding and cutting wheels kg 0%
7019.90.90 — Other kg 10%
70.20 Other articles of glass.
7020.00.10 — Floats for fishing nets kg 10%
— Other:
7020.00.91 —- Inner glass in-fills for vacuum flasks kg 10%
7020.00.99 —- Other kg 25%
Section XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL,
AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
Chapter 71
Natural or cultured pearls, precious or semi-precious stones, precious  metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Notes.
1.-         Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly:
(a)        Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or
(b)        Of precious metal or of metal clad with precious metal, are to be classified in this Chapter.
2.-    (A)      Headings 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles (*).
(B)      Heading 71.16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).
3.-         This Chapter does not cover:
(a)        Amalgams of precious metal,or colloidal precious metal (heading 28.43);
(b)        Sterile surgical suture materials, dental fillings or other goods of Chapter 30;
(c)         Goods of Chapter 32 (for example, lustres);
(d)        Supported catalysts (heading 38.15);
(e)        Articles of heading 42.02 or 42.03 referred to in Note 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.
(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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
I.-  NATURAL  OR  CULTURED  PEARLS  AND  PRECIOUS  OR SEMI-PRECIOUS STONES
71.01 Pearls, natural or cultured,whether or not worked or graded but  not  strung, mounted or  set; pearls,  natural  or  cultured, temporarily strung for convenience of transport.
7101.10.00 – Natural pearls gm 25%
– Cultured pearls:
7101.21.00 — Unworked gm 25%
7101.22.00 — Worked gm 25%
71.02 Diamonds, whether or not worked, but not mounted or set.
7102.10.00 – Unsorted carat 25%
– Industrial:
7102.21.00 — Unworked or simply sawn,cleaved or bruted carat 25%
7102.29.00 — Other carat 25%
– Non-industrial:
7102.31.00 — Unworked or simply sawn,cleaved or bruted carat 25%
7102.39.00 — Other carat 25%
71.03 Precious  stones  (other  than  diamonds)  and  semi-precious stones,  whether  or  not  worked  or  graded  but  not  strung, mounted   or   set;   ungraded   precious   stones   (other   than diamonds) and semi-precious stones, temporarily strung for convenience of transport.
– Unworked or simply sawn or roughly shaped:
7103.10.10 — Tanzanite gm 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
7103.10.20 — Alexandrite gm 0%
7103.10.90 — Other gm 25%
– Otherwise worked:
7103.91.00 — Rubies, sapphires and emeralds carat 25%
— Other:
7103.99.10 — Tanzanite carat 0%
7103.99.20 — Alexandrite carat 0%
7103.99.90 — Other carat 25%
71.04 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi- precious   stones,   temporarily   strung   for   convenience   of transport.
7104.10.00 – Piezo-electric quartz gm 25%
– Other, unworked or simply sawn or roughly shaped:
7104.21.00 — Diamonds gm 25%
7104.29.00 — Other gm 25%
– Other:
7104.91.00 — Diamonds gm 25%
7104.99.00 — Other gm 25%
71.05 Dust  and  powder  of  natural  or  synthetic  precious  or  semi- precious stones.
7105.10.00 – Of diamonds carat 25%
7105.90.00 – Other gm 25%
II.- PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
71.06 Silver   (including   silver   plated   with   gold   or   platinum), unwrought or in semi-manufactured forms, or in powder form.
7106.10.00 – Powder gm 25%
– Other:
7106.91.00 — Unwrought gm 25%
7106.92.00 — Semi-manufactured gm 25%
71.07 7107.00.00 Base metals clad with silver, not further worked than semi- manufactured. gm 25%
71.08 Gold  (including  gold  plated  with  platinum)  unwrought  or  in semi-manufactured forms, or in powder form.
– Non-monetary:
7108.11.00 — Powder gm 25%
7108.12.00 — Other unwrought forms gm 25%
7108.13.00 — Other semi-manufactured forms gm 25%
7108.20.00 – Monetary gm 0%
71.09 7109.00.00 Base metals or silver, clad with gold, not further worked than semi-manufactured. gm 25%
71.10 Platinum,  unwrought  or  in  semi-manufactured  forms,  or  in powder form.
– Platinum:
7110.11.00 — Unwrought or in powder form gm 25%
7110.19.00 — Other gm 25%
– Palladium:
7110.21.00 — Unwrought or in powder form gm 25%
7110.29.00 — Other gm 25%
– Rhodium:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
7110.31.00 — Unwrought or in powder form gm 25%
7110.39.00 — Other gm 25%
– Iridium, osmium and ruthenium:
7110.41.00 — Unwrought or in powder form gm 25%
7110.49.00 — Other gm 25%
71.11 7111.00.00 Base  metals,  silver  or  gold,clad  with  platinum,  not  further worked than semi-manufactured. gm 25%
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 other than goods of heading 85.49.
7112.30.00 -Ash containing precious metal or precious metal compounds gm 25%
– Other:
7112.91.00 — Of gold, including metal clad with gold but excluding sweepings containing other precious metals gm 25%
7112.92.00 —  Of  platinum,  including  metal  clad  with  platinum  but  excluding sweepings containing other precious metals gm 25%
7112.99.00 — Other gm 25%
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 — Of silver, whether or not plated or clad with other precious metal gm 25%
7113.19.00 —  Of  other  precious  metal,  whether  or  not  plated  or  clad  with precious metal gm 25%
7113.20.00 – Of base metal clad with precious metal gm 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
71.14 Articles  of  goldsmiths’  or  silversmiths’  wares  and  parts thereof,  of  precious  metal  or  of  metal  clad  with  precious metal.
– Of precious metal whether or not plated or clad with precious metal:
7114.11.00 — Of silver, whether or not plated or clad with other precious metal gm 25%
7114.19.00 —  Of  other  precious  metal,  whether  or  not  plated  or  clad  with precious metal gm 25%
7114.20.00 – Of base metal clad with precious metal gm 25%
71.15 Other articles of precious metal or of metal clad with precious metal.
7115.10.00 – Catalysts in the form of wire cloth or grill, of platinum kg 25%
7115.90.00 – Other kg 25%
71.16 Articles  of  natural  or  cultured  pearls,  precious  or  semi- precious stones (natural, synthetic or reconstructed).
7116.10.00 – Of natural or cultured pearls kg 25%
7116.20.00 –  Of  precious  or  semi-precious  stones  (natural,  synthetic  or reconstructed) kg 25%
71.17 Imitation jewellery.
– Of base metal, whether or not plated with precious metal:
7117.11.00 — Cuff-links and studs kg 25%
7117.19.00 — Other kg 25%
7117.90.00 – Other kg 25%
71.18 Coin.
7118.10.00 – Coin (other than gold coin), not being legal tender kg 25%
7118.90.00 – Other kg 0%
Section XV
BASE METALS AND ARTICLES OF BASE METAL
Notes.
1.-         This Section does not cover:
(a)        Prepared paints, inks or other products with a basis of metallic flakes or powder (headings 32.07 to 32.10, 32.12, 32.13 or 32.15);
(b)        Ferro-cerium or other pyrophoric alloys (heading 36.06);
(c)         Headgear or parts thereof of heading 65.06 or 65.07;
(d)        Umbrella frames or other articles of heading 66.03;
(e)        Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery);
(f)         Articles of Section XVI (machinery, mechanical appliances and electrical goods);
(g)        Assembled railway or tramway track (heading 86.08) or other articles of Section XVII (vehicles, ships and boats, aircraft);
(h)        Instruments or apparatus of Section XVIII, including clock or watch springs;
(ij)         Lead shot prepared for ammunition (heading 93.06) or other articles of Section XIX (arms and ammunition);
(k)         Articles of Chapter 94 (for example, furniture, mattress supports, luminaires 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 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, other than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (heading 90.21);
(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.
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 General 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
(i)        All metal waste and scrap;
(ii)       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.
9.-       For the purposes of Chapters 74 to 76 and 78 to 81, the following expressions have the meanings hereby assigned to them:
(a)      Bars and rods
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length.   The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
Wire-bars and billets of Chapter 74 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.  This provision applies mutatis mutandis to the products of Chapter 81.
(b)      Profile
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), 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 for plates, sheets, strip, and foil apply, inter alia, to plates, sheets, strip, and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.
(e)      Tubes and pipes
Hollow products coiled or not, which have a uniform cross-section with only one enclosed void along their whole length  in  the  shape  of  circles,  ovals,  rectangles  (including  squares),  equilateral  triangles  or  regular  convex polygons, and which have a uniform wall thickness.  Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation.  Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.
Chapter 72 Iron and Steel
Notes.
1.-         In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:
(a)        Pig iron
Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or more other elements within the following limits:
–       not more than 10% of chromium
–       not more than 6% of manganese
–       not more than 3% of phosphorus
–       not more than 8% of silicon
–       a total of not more than 10% of other elements.
(b)        Spiegeleisen
Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to the specification at (a) above.
(c)         Ferro-alloys
Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4% or more of the element iron and one or more of the following:
–       more than 10% of chromium
–       more than 30% of manganese
–       more than 3% of phosphorus
–       more than 8% of silicon
–       a total of more than 10% of other elements, excluding carbon, subject to a maximum content of 10% in the case of copper.
(d)        Steel
Ferrous materials other than those of heading 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.
Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.
(l)          Bars and rods, hot-rolled, in irregularly wound coils
Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel).  These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods).
(m)       Other bars and rods
Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles,  ovals,  rectangles  (including  squares),  triangles  or  other  convex  polygons  (including  “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel).  These products may:
–       have  indentations,  ribs,  grooves  or  other  deformations  produced  during  the  rolling  process (reinforcing bars and rods);
–       be twisted after rolling.
(n)        Angles, shapes and sections
Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire.
Chapter 72 does not include products of heading 73.01 or 73.02.
(o)        Wire
Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products.
(p)        Hollow drill bars and rods
Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension.  Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 73.04.
2.-         Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.
3.-         Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products.
Subheading Notes.
1.-         In this Chapter the following expressions have the meanings hereby assigned to them:
(a)        Alloy pig iron
Pig iron containing, by weight, one or more of the following elements in the specified proportions:
–       more than 0.2% of chromium
–       more than 0.3% of copper
–       more than 0.3% of nickel
–       more than 0.1% of any of the following elements: aluminium, molybdenum, titanium, tungsten (wolfram), vanadium.
(b)      Non-alloy free-cutting steel
Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions:
–      0.08% or more of sulphur
–      0.1% or more of lead
–      more than 0.05% of selenium
–      more than 0.01% of tellurium
–      more than 0.05% of bismuth.
(c)       Silicon-electrical steel
Alloy steels containing by weight at least 0.6% but not more than 6% of silicon and not more than 0.08% of carbon.  They may also contain by weight not more than 1% of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel.
(d)      High speed steel
Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium.
(e)      Silico-manganese steel
Alloy steels containing by weight:
–      not more than 0.7% of carbon,
–      0.5 % or more but not more than 1.9% of manganese, and
–      0.6% or more but not more than 2.3% of silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel.
2.-       For the classification of ferro-alloys in the subheadings of heading 72.02 the following rule should be observed :
A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1 (c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage.
For the application of this rule the unspecified “other elements” referred to in Chapter Note 1 (c) must each exceed 10% by weight.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
I.  PRIMARY  MATERIALS;  PRODUCTS  IN  GRANULAR  OR POWDER FORM
72.01 Pig iron and spiegeleisen in pigs, blocks or other primary forms.
7201.10.00 –  Non-alloy  pig  iron  containing  by  weight  0.5%  or  less  of phosphorus kg 0%
7201.20.00 – Non-alloy pig iron containing by weight more than 0.5% of phosphorus kg 0%
7201.50.00 – Alloy pig iron; spiegeleisen kg 0%
72.02 Ferro-alloys.
– Ferro-manganese:
7202.11.00 — Containing by weight more than 2% of carbon kg 0%
7202.19.00 — Other kg 0%
– Ferro-silicon:
7202.21.00 — Containing by weight more than 55% of silicon kg 0%
7202.29.00 — Other kg 0%
7202.30.00 – Ferro-silico-manganese kg 0%
– Ferro-chromium:
7202.41.00 — Containing by weight more than 4% of carbon kg 0%
7202.49.00 — Other kg 0%
7202.50.00 – Ferro-silico-chromium kg 0%
7202.60.00 – Ferro-nickel kg 0%
7202.70.00 – Ferro-molybdenum kg 0%
7202.80.00 – Ferro-tungsten and ferro-silico-tungsten kg 0%
– Other:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
7202.91.00 — Ferro-titanium and ferro-silico-titanium kg 0%
7202.92.00 — Ferro-vanadium kg 0%
7202.93.00 — Ferro-niobium kg 0%
7202.99.00 — Other kg 0%
72.03 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms.
7203.10.00 – Ferrous products obtained by direct reduction of iron ore kg 0%
7203.90.00 – Other kg 0%
72.04 Ferrous waste and scrap; remelting scrap ingots of iron or steel.
7204.10.00 – Waste and scrap of cast iron kg 0%
– Waste and scrap of alloy steel:
7204.21.00 — Of stainless steel kg 0%
7204.29.00 — Other kg 0%
7204.30.00 – Waste and scrap of tinned iron or steel kg 0%
– Other waste and scrap:
7204.41.00 —  Turnings,  shavings,  chips,  milling  waste,  sawdust,  filings, trimmings and stampings, whether or not in bundles kg 0%
7204.49.00 — Other kg 0%
7204.50.00 – Remelting scrap ingots kg 0%
72.05 Granules and powders, of pig iron, spiegeleisen, iron or steel.
7205.10.00 – Granules kg 0%
– Powders:
7205.21.00 — Of alloy steel kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
7205.29.00 — Other kg 0%
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 – Ingots kg 0%
7206.90.00 – Other kg 0%
72.07 Semi-finished products of iron or non-alloy steel.
– Containing by weight less than 0.25% of carbon:
7207.11.00 —  Of  rectangular  (including  square)  cross-section,  the  width measuring less than twice the thickness kg 0%
7207.12.00 — Other,of rectangular (other than square) cross-section kg 0%
7207.19.00 — Other kg 0%
7207.20.00 – Containing by weight 0.25% or more of carbon kg 0%
72.08 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated.
7208.10.00 – In coils, not further worked than hot-rolled, with patterns in relief kg 0%
– Other, in coils, not further worked than hot-rolled, pickled:
7208.25.00 — Of a thickness of 4.75 mm or more kg 0%
7208.26.00 — Of a thickness of 3 mm or more but less than 4.75 mm kg 0%
7208.27.00 — Of a thickness of less than 3 mm kg 0%
– Other, in coils, not further worked than hot-rolled:
7208.36.00 — Of a thickness exceeding 10 mm kg 0%
7208.37.00 — Of a thickness of 4.75 mm or more but not exceeding 10 mm kg 0%
7208.38.00 — Of a thickness of 3 mm or more but less than 4.75 mm kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
7208.39.00 — Of a thickness of less than 3 mm kg 0%
7208.40.00 – Not in coils, not further worked than hot-rolled, with patterns in relief kg 0%
– Other, not in coils, not further worked than hot-rolled:
7208.51.00 — Of a thickness exceeding 10 mm kg 0%
7208.52.00 — Of a thickness of 4.75 mm or more but not exceeding 10 mm kg 10%
7208.53.00 — Of a thickness of 3 mm or more but less than 4.75 mm kg 10%
7208.54.00 — Of a thickness of less than 3 mm kg 10%
7208.90.00 – Other kg 10%
72.09 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated.
– In coils, not further worked than cold-rolled (cold-reduced):
7209.15.00 — Of a thickness of 3 mm or more kg 10%
7209.16.00 — Of a thickness exceeding 1 mm but less than 3 mm kg 10%
7209.17.00 — Of a thickness of 0.5 mm or more but not exceeding 1 mm kg 10%
7209.18.00 — Of a thickness of less than 0.5 mm kg 10%
–  Not  in  coils,  not  further  worked  than  cold-rolled  (cold- reduced):
7209.25.00 — Of a thickness of 3 mm or more kg 10%
7209.26.00 — Of a thickness exceeding 1 mm but less than 3 mm kg 10%
7209.27.00 — Of a thickness of 0.5 mm or more but not exceeding 1 mm kg 10%
7209.28.00 — Of a thickness of less than 0.5 mm kg 10%
7209.90.00 – Other kg 10%
72.10 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Plated or coated with tin:
7210.11.00 — Of a thickness of 0.5 mm or more kg 0%
7210.12.00 — Of a thickness of less than 0.5 mm kg 0%
7210.20.00 – Plated or coated with lead, including terne-plate kg 25%
7210.30.00 – Electrolytically plated or coated with zinc kg 25%
– Otherwise plated or coated with zinc:
7210.41.00 — Corrugated kg 35%
7210.49.00 — Other kg 25% or
$200/MT
whichever is higher
7210.50.00 – Plated or coated with chromium oxides or with chromium and chromium oxides kg 0%
– Plated or coated with aluminium:
7210.61.00 — Plated or coated with aluminium-zinc alloys kg 25% or
$200/MT
whichever is higher
7210.69.00 — Other kg 25% or
$200/MT
whichever is higher
7210.70.00 – Painted, Vanished or coated with plastics kg 25% or
$200/MT
whichever is higher
7210.90.00 – Other kg 25% or
$200/MT
whichever is higher
72.11 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad,plated or coated.
– Not further worked than hot-rolled:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
7211.13.00 —  Rolled  on  four  faces  or  in  a  closed  box  pass,  of  a  width exceeding 150 mm and a thickness of not less than 4 mm,not in coils and without patterns in relief kg 10%
7211.14.00 — Other, of a thickness of 4.75 mm or more kg 10%
7211.19.00 — Other kg 10%
– Not further worked than cold-rolled (cold-reduced):
7211.23.00 — Containing by weight less than 0.25% of carbon kg 10%
7211.29.00 — Other kg 25%
7211.90.00 – Other kg 10%
72.12 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad,plated or coated.
7212.10.00 – Plated or coated with tin kg 0%
7212.20.00 – Electrolytically plated or coated with zinc kg 10%
7212.30.00 – Otherwise plated or coated with zinc kg 25% or
$200/MT
whichever is higher
7212.40.00 – Painted,varnished or coated with plastics kg 35%
7212.50.00 – Otherwise plated or coated kg 35%
7212.60.00 – Clad kg 10%
72.13 Bars  and  rods,  hot-rolled,  in  irregularly  wound  coils,  of iron or non-alloy steel.
7213.10.00 – Containing indentations,ribs,grooves or other deformations produced during the rolling process kg 25% or
$200/MT
whichever is higher
7213.20.00 – Other, of free-cutting steel kg 25% or
$200/MT
whichever is higher
– Other :
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
—  Of  circular  cross-section  measuring  less  than  14  mm  in diameter:
7213.91.10 — Of cross section measuring less than 8 mm kg 25% or
$200/MT
whichever is higher
7213.91.90 — Other kg 25% or
$200/MT
whichever is higher
7213.99.00 — Other kg 25% or
$200/MT
whichever is higher
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 – Forged kg 35%
7214.20.00 – Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling kg 35%
7214.30.00 – Other, of free-cutting steel kg 35%
– Other:
7214.91.00 — Of rectangular (other than square) cross-section kg 35%
7214.99.00 — Other kg 35%
72.15 Other bars and rods of iron or non-alloy steel.
7215.10.00 – Of free-cutting steel, not further worked than cold-formed or cold-finished kg 35%
7215.50.00 – Other, not further worked than cold-formed or cold-finished kg 35%
7215.90.00 – Other kg 35%
72.16 Angles, shapes and sections of iron or non-alloy steel.
7216.10.00 – U, I or H sections, not further worked than hot-rolled, hot- drawn or extruded,of a height of less than 80 mm kg 35%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm:
7216.21.00 — L sections kg 35%
7216.22.00 — T sections kg 35%
– U, I or H sections, not further worked than hot-rolled, hot- drawn or extruded of a height of 80 mm or more:
— U sections :
7216.31.10 — Of a height of not more than 8 mm kg 0%
7216.31.90 — Other kg 0%
— I sections:
7216.32.10 — Of a height of not more than 8 mm kg 0%
7216.32.90 — Other kg 0%
— H sections:
7216.33.10 — Of a height of not more than 8 mm kg 0%
7216.33.90 — Other kg 0%
– L or T sections, not further worked than hot-rolled,hot-drawn or extruded,of a height of 80mm or more:
7216.40.10 — Of a height of not more than 8 mm kg 0%
7216.40.90 — Other kg 0%
7216.50.00 – Other angles, shapes and sections, not further worked than hot-rolled, hot-drawn or extruded kg 35%
– Angles, shapes and sections, not further worked than cold- formed or cold-finished:
7216.61.00 — Obtained from flat-rolled products kg 35%
7216.69.00 — Other kg 35%
– Other:
7216.91.00 — Cold-formed or cold-finished from flat-rolled products kg 35%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
7216.99.00 — Other kg 35%
72.17 Wire of iron or non-alloy steel.
7217.10.00 – Not plated or coated, whether or not polished kg 10%
7217.20.00 – Plated or coated with zinc kg 10%
– Plated or coated with other base metals:
7217.30.10 — Of a kind used in the manufacture of tyres kg 0%
7217.30.90 — Other kg 10%
7217.90.00 – Other kg 10%
III.- STAINLESS STEEL
72.18 Stainless  steel  in  ingots  or  other  primary  forms;  semi- finished products of stainless steel.
7218.10.00 – Ingots and other primary forms kg 0%
– Other:
7218.91.00 — Of rectangular (other than square) cross-section kg 0%
7218.99.00 — Other kg 0%
72.19 Flat-rolled  products  of  stainless  steel,  of  a  width  of 600 mm or more.
– Not further worked than hot-rolled, in coils:
7219.11.00 — Of a thickness exceeding 10 mm kg 0%
7219.12.00 — Of a thickness of 4.75 mm or more but not exceeding 10 mm kg 0%
7219.13.00 — Of a thickness of  3 mm or more but less than 4.75 mm kg 0%
7219.14.00 — Of a thickness of less than 3 mm kg 0%
– Not further worked than hot-rolled, not in coils:
7219.21.00 — Of a thickness exceeding 10 mm kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
7219.22.00 — Of a thickness of 4.75 mm or more but not exceeding 10 mm kg 0%
7219.23.00 — Of a thickness of 3 mm or more but less than 4.75 mm kg 0%
7219.24.00 — Of a thickness of less than 3 mm kg 0%
– Not further worked than cold-rolled (cold-reduced):
7219.31.00 — Of a thickness of 4.75 mm or more kg 0%
7219.32.00 — Of a thickness of 3 mm or more but less than 4.75 mm kg 0%
7219.33.00 — Of a thickness exceeding 1 mm but less than 3 mm kg 0%
7219.34.00 — Of a thickness of 0.5 mm or more but not exceeding 1 mm kg 0%
7219.35.00 — Of a thickness of less than 0.5 mm kg 0%
7219.90.00 – Other kg 0%
72.20 Flat-rolled products of stainless steel, of a width of less than 600 mm.
– Not further worked than hot-rolled:
7220.11.00 — Of a thickness of 4.75 mm or more kg 10%
7220.12.00 — Of a thickness of less than 4.75 mm kg 10%
7220.20.00 – Not further worked than cold-rolled (cold-reduced) kg 10%
7220.90.00 – Other kg 10%
72.21 7221.00.00 Bars  and  rods,  hot-rolled,  in  irregularly  wound  coils,  of stainless steel. kg 10%
72.22 Other bars and rods of stainless steel; angles, shapes and sections of stainless steel.
– Bars and rods, not further worked than hot-rolled, hot-drawn or extruded:
7222.11.00 — Of circular cross-section kg 10%
7222.19.00 — Other kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
7222.20.00 – Bars and rods, not further worked than cold-formed or cold- finished kg 10%
7222.30.00 – Other bars and rods kg 10%
7222.40.00 – Angles, shapes and sections kg 10%
72.23 7223.00.00 Wire of stainless steel. kg 0%
IV.-  OTHER  ALLOY  STEEL;  HOLLOW  DRILL  BARS  AND RODS, OF ALLOY OR NON-ALLOY STEEL
72.24 Other alloy steel in ingots or other primary forms; semi- finished products of other alloy steel.
7224.10.00 – Ingots and other primary forms kg 0%
7224.90.00 – Other kg 0%
72.25 Flat-rolled products of other alloy steel, of a width of 600 mm or more.
– Of silicon-electrical steel:
7225.11.00 — Grain-oriented kg 10%
7225.19.00 — Other kg 10%
7225.30.00 – Other, not further worked than hot-rolled, in coils kg 0%
7225.40.00 – Other, not further worked than hot-rolled, not in coils kg 10%
7225.50.00 – Other, not further worked than cold-rolled (cold-reduced) kg 10%
– Other:
7225.91.00 — Electrolytically plated or coated with zinc kg 10%
7225.92.00 — Otherwise plated or coated with zinc kg 10%
7225.99.00 — Other kg 10%
72.26 Flat-rolled products of other alloy steel, of a width of less than 600 mm.
– Of silicon-electrical steel:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
7226.11.00 — Grain-oriented kg 10%
7226.19.00 — Other kg 10%
7226.20.00 – Of high speed steel kg 10%
– Other:
7226.91.00 — Not further worked than hot-rolled kg 10%
7226.92.00 — Not further worked than cold-rolled (cold-reduced) kg 10%
7226.99.00 — Other kg 10%
72.27 Bars  and  rods,  hot-rolled,  in  irregularly  wound  coils,  of other alloy steel.
7227.10.00 – Of high speed steel kg 25% or
$200/MT
whichever is higher
7227.20.00 – Of silico-manganese steel kg 25% or
$200/MT
whichever is higher
7227.90.00 – Other kg 25% or
$200/MT
whichever is higher
72.28 Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow   drill bars and rods, of alloy or non-alloy steel.
7228.10.00 – Bars and rods, of high speed steel kg 25% or
$200/MT
whichever is higher
7228.20.00 – Bars and rods, of silico-manganese steel kg 25% or
$200/MT
whichever is higher
7228.30.00 – Other bars and rods, not further worked than hot-rolled, hot- drawn or extruded kg 25% or
$200/MT
whichever is higher
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
7228.40.00 – Other bars and rods, not further worked than forged kg 25% or
$200/MT
whichever is higher
7228.50.00 – Other bars and rods, not further worked than cold-formed or cold-finished kg 25% or
$200/MT
whichever is higher
7228.60.00 – Other bars and rods kg 25% or
$200/MT
whichever is higher
7228.70.00 – Angles, shapes and sections kg 25% or
$200/MT
whichever is higher
7228.80.00 – Hollow drill bars and rods kg 25% or
$200/MT
whichever is higher
72.29 Wire of other alloy steel.
7229.20.00 – Of silico-manganese steel kg 10%
7229.90.00 – Other kg

 

 10%
Retrieving data. Wait a few seconds and try to cut or copy again.
Chapter 73 Articles of iron or steel
Notes.
1.-       In this Chapter the expression “cast iron” applies to products obtained by casting in which iron predominates by weight  over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1 (d) to Chapter 72.
2.-       In this Chapter the word “wire” means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
73.01 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel.
7301.10.00 – Sheet piling kg 10%
7301.20.00 – Angles, shapes and sections kg 10%
73.02 Railway  or  tramway  track  construction  material  of  iron  or steel, the following : rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates  (base  plates),  rail  clips,  bedplates,  ties  and  other material specialized for jointing or fixing rails.
7302.10.00 – Rails kg 0%
7302.30.00 –  Switch  blades,  crossing  frogs,  point  rods  and  other  crossing pieces kg 0%
7302.40.00 – Fish-plates and sole plates kg 0%
7302.90.00 – Other kg 0%
73.03 7303.00.00 Tubes, pipes and hollow profiles, of cast iron. kg 25%
73.04 Tubes,  pipes  and  hollow  profiles,  seamless,  of  iron  (other than cast iron) or steel.
– Line pipe of a kind used for oil or gas pipelines:
7304.11.00 — Of stainless steel kg 0%
7304.19.00 — Other kg 0%
– Casing, tubing and drill pipe, of a kind used in drilling for oil or gas:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
7304.22.00 — Drill pipe of stainless steel kg 0%
7304.23.00 — Other drill pipe kg 0%
7304.24.00 — Other, of stainless steel kg 0%
7304.29.00 — Other kg 0%
– Other, of circular cross-section, of iron or non-alloy steel:
7304.31.00 — Cold-drawn or cold-rolled (cold-reduced) kg 10%
7304.39.00 — Other kg 10%
– Other, of circular cross-section, of stainless steel:
7304.41.00 — Cold-drawn or cold-rolled (cold-reduced) kg 10%
7304.49.00 — Other kg 10%
– Other, of circular cross-section, of other alloy steel:
7304.51.00 — Cold-drawn or cold-rolled (cold-reduced) kg 10%
7304.59.00 — Other kg 10%
7304.90.00 – Other kg 10%
73.05 Other  tubes  and  pipes  (for  example,  welded,  riveted  or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel.
– Line pipe of a kind used for oil or gas pipelines:
7305.11.00 — Longitudinally submerged arc welded kg 0%
7305.12.00 — Other, longitudinally welded kg 0%
7305.19.00 — Other kg 0%
7305.20.00 – Casing of a kind used in drilling for oil or gas kg 0%
– Other, welded:
7305.31.00 — Longitudinally welded kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
7305.39.00 — Other kg 10%
7305.90.00 – Other kg 10%
73.06 Other  tubes,  pipes  and  hollow  profiles  (for  example,  open seam or welded, riveted or similarly closed), of iron or steel.
– Line pipe of a kind used for oil or gas pipelines:
7306.11.00 — Welded, of stainless steel kg 0%
7306.19.00 — Other kg 0%
– Casing and tubing of a kind used in drilling for oil or gas:
7306.21.00 — Welded, of stainless steel kg 0%
7306.29.00 — Other kg 0%
7306.30.00 – Other, welded, of circular cross-section, of iron or non-alloy  steel kg 25%
7306.40.00 – Other, welded, of circular cross-section, of stainless steel kg 25%
7306.50.00 – Other, welded, of circular cross-section, of other alloy steel kg 25%
– Other, welded, of non-circular cross-section:
7306.61.00 — Of square or rectangular cross-section kg 25%
7306.69.00 — Of other non-circular cross-section kg 25%
7306.90.00 –  Other kg 25%
73.07 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel.
– Cast fittings:
7307.11.00 — Of non-malleable cast iron kg 25%
7307.19.00 — Other kg 25%
– Other, of stainless steel:
7307.21.00 — Flanges kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
7307.22.00 — Threaded elbows, bends and sleeves kg 25%
7307.23.00 — Butt welding fittings kg 25%
7307.29.00 — Other kg 25%
– Other:
7307.91.00 — Flanges kg 25%
7307.92.00 — Threaded elbows, bends and sleeves kg 25%
7307.93.00 — Butt welding fittings kg 25%
7307.99.00 — Other kg 25%
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 – Bridges and bridge-sections kg 25%
7308.20.00 – Towers and lattice masts kg 25%
7308.30.00 – Doors, windows and their frames and thresholds for doors kg 35%
7308.40.00 – Equipment for scaffolding, shuttering, propping or pitpropping kg 25%
– Other:
7308.90.10 —  Roofing  tiles  coated  with  acrylic  paint  and  the  weather  side coated with natural sand granules kg 25%
— Other:
7308.90.91 —- Road guard rails kg 10%
7308.90.99 —- Other kg 25%
73.09 7309.00.00 Reservoirs,   tanks,   vats   and   similar   containers   for   any material  (other  than  compressed  or  liquefied  gas),  of  iron or  steel,  of  a  capacity  exceeding300  l,  whether  ornot  lined or  heat-insulated,  but  not  fitted  with  mechanical  or  thermal equipment. kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
73.10 Tanks,  casks,  drums,  cans,  boxes  and  similar  containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.
7310.10.00 – Of a capacity of   50 l or more kg 25%
– Of a capacity of less than 50 l:
7310.21.00 — Cans which are to be closed by soldering or crimping kg 25%
— Other:
7310.29.10 — Aerosol cans kg 10%
7310.29.20 — Cans and ends for beverages and food kg 0%
7310.29.90 — Other kg 25%
73.11 7311.00.00 Containers for compressed or liquefied gas, of iron or steel. kg 0%
73.12 Stranded  wire,  ropes,  cables,  plaited  bands,  slings  and  the like, of iron or steel, not electrically insulated.
7312.10.00 – Stranded wire, ropes and cables kg 10%
7312.90.00 – Other kg 10%
73.13 7313.00.00 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel. kg 35%
73.14 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel.
– Woven cloth:
7314.12.00 — Endless bands for machinery, of stainless steel kg 0%
7314.14.00 — Other woven cloth, of stainless steel kg 0%
7314.19.00 — Other kg 25%
7314.20.00 – Grill, netting and fencing, welded at the intersection, of wire with a maximum cross-sectional dimension of 3 mm or more and having a mesh size of 100 cm² or more kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Other grill, netting and fencing, welded at the intersection:
7314.31.00 — Plated or coated with zinc kg 25%
7314.39.00 — Other kg 25%
– Other cloth, grill, netting and fencing:
7314.41.00 — Plated or coated with zinc kg 25%
7314.42.00 — Coated with plastics kg 25%
7314.49.00 — Other kg 25%
7314.50.00 – Expanded metal kg 25%
73.15 Chain and parts thereof, of iron or steel.
– Articulated link chain and parts thereof:
7315.11.00 — Roller chain kg 10%
7315.12.00 — Other chains kg 10%
7315.19.00 — Parts kg 10%
7315.20.00 – Skid chain kg 10%
– Other chain:
7315.81.00 — Stud-link kg 10%
7315.82.00 — Other, welded link kg 10%
7315.89.00 — Other kg 10%
7315.90.00 – Other parts kg 10%
73.16 7316.00.00 Anchors, grapnels and parts thereof, of iron or steel. kg 10%
73.17 7317.00.00 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. kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
73.18 Screws,  bolts,  nuts,  coach  screws,  screw  hooks,  rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel.
– Threaded articles:
7318.11.00 — Coach screws kg 10%
7318.12.00 — Other wood screws kg 10%
7318.13.00 — Screw hooks and screw rings kg 10%
7318.14.00 — Self-tapping screws kg 10%
7318.15.00 — Other screws and bolts, whether or not with their nuts or washers kg 25%
7318.16.00 — Nuts kg 10%
7318.19.00 — Other kg 10%
– Non-threaded articles:
7318.21.00 — Spring washers and other lock washers kg 10%
7318.22.00 — Other washers kg 10%
7318.23.00 — Rivets kg 10%
7318.24.00 — Cotters and cotter-pins kg 10%
7318.29.00 — Other kg 10%
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 – Safety pins and other pins kg 25%
7319.90.00 – Other kg 25%
73.20 Springs and leaves for springs, of iron or steel.
7320.10.00 – Leaf-springs and leaves therefor kg 35%
7320.20.00 – Helical springs kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
7320.90.00 – Other kg 35%
73.21 Stoves,   ranges,   grates,   cookers   (including   those   with subsidiary  boilers  for  central  heating),  barbecues,  braziers, gas-rings,  plate  warmers  and  similar  non-electric  domestic appliances, and parts thereof, of iron or steel.
– Cooking appliances and plate warmers:
7321.11.00 — For gas fuel or for both gas and other fuels u 10%
7321.12.00 — For liquid fuel u 25%
7321.19.00 — Other, including appliances for solid fuel u 10%
– Other appliances:
7321.81.00 — For gas fuel or for both gas and other fuels u 25%
7321.82.00 — For liquid fuel u 25%
7321.89.00 — Other, including appliances for solid fuel u 10%
7321.90.00 – Parts kg 10%
73.22 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including  distributors  which  can  also  distribute  fresh  or conditioned   air),   not   electrically   heated,   incorporating   a motor-driven fan or blower, and parts thereof, of iron or steel.
– Radiators and parts thereof:
7322.11.00 — Of cast iron kg 10%
7322.19.00 — Other kg 10%
7322.90.00 – Other kg 10%
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.
– Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like:
7323.10.10 — Pot scourers and scouring or polishing pads kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
7323.10.90 — Other kg 25%
– Other:
7323.91.00 — Of cast iron, not enamelled kg 25%
7323.92.00 — Of cast iron,  enamelled kg 25%
7323.93.00 — Of stainless steel kg 25%
7323.94.00 — Of iron (other than cast iron) or steel, enamelled kg 25%
7323.99.00 — Other kg 25%
73.24 Sanitary ware and parts thereof, of iron or steel.
7324.10.00 – Sinks and washbasins, of stainless steel kg 25%
– Baths:
7324.21.00 — Of cast iron, whether or not enamelled kg 25%
7324.29.00 — Other kg 25%
7324.90.00 – Other, including parts kg 25%
73.25 Other cast articles of iron or steel.
7325.10.00 – Of non-malleable cast iron kg 10%
– Other:
7325.91.00 — Grinding balls and similar articles for mills kg 0%
7325.99.00 — Other kg 10%
73.26 Other articles of iron or steel.
– Forged or stamped, but not further worked:
7326.11.00 — Grinding balls and similar articles for mills kg 0%
7326.19.00 — Other kg 10%
7326.20.00 – Articles of iron or steel wire kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Other:
7326.90.10 — Traps   and sneers for the destruction of pests kg 0%
7326.90.20 — Reels for fire hose kg 0%
7326.90.90 — Other kg 25%
Chapter 74
Copper and articles thereof
Note.
1.-       In this Chapter the following expressions have the meanings hereby assigned to them:
(a)      Refined copper
Metal containing at least 99.85% by weight of copper; or
Metal containing at least 97.5% by weight of copper, provided that the content by weight of any other element does not exceed the limit specified in the following table:
TABLE – Other elements
Element Limiting content % by weight
Ag       Silver
As        Arsenic
Cd       Cadmium
Cr        Chromium
Mg       Magnesium
Pb        Lead
S          Sulphur
Sn        Tin
Te        Tellurium
Zn        Zinc
Zr         Zirconium Other elements*, each		 0.25
0.5
1.3
1.4
0.8
1.5
0.7
0.8
0.8
1
0.3
0.3
* Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.
(b)        Copper alloys
Metallic substances other than unrefined copper in which copper predominates by weight over each of
the other elements, provided that:
(i)         the content by weight of at least one of the other elements is greater than the limit specified in
the foregoing table; or
(i)         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.
Subheading Note.
1.-         In this Chapter the following expressions have the meanings hereby assigned to them:
(a)        Copper-zinc base alloys (brasses)
Alloys of copper and zinc, with or without other elements.  When other elements are present:
–       zinc predominates by weight over each of such other elements;
–       any nickel content by weight is less than 5% (see copper-nickel-zinc alloys (nickel silvers)); and
–       any tin content by weight is less than 3% (see copper-tin alloys (bronzes)).
(b)        Copper-tin base alloys (bronzes)
Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight over each of such other elements, except that when the tin content is 3% or more the zinc content by weight may exceed that of tin but must be less than 10%.
(c)         Copper-nickel-zinc base alloys (nickel silvers)
Alloys of copper, nickel and zinc, with or without other elements.  The nickel content is 5% or more by weight (see copper-zinc alloys (brasses)).
(d)        Copper-nickel base alloys
Alloys of copper and nickel, with or without other elements but in any case, containing by weight not more than 1% of zinc.   When other elements are present, nickel predominates by weight over each of such other elements
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
74.01 7401.00.00 Copper mattes; cement copper (precipitated copper). kg 0%
74.02 7402.00.00 Unrefined copper; copper anodes for electrolytic refining. kg 0%
74.03 Refined copper and copper alloys, unwrought.
– Refined copper:
7403.11.00 — Cathodes and sections of cathodes kg 0%
7403.12.00 — Wire-bars kg 0%
7403.13.00 — Billets kg 0%
7403.19.00 — Other kg 0%
– Copper alloys:
7403.21.00 — Copper-zinc base alloys (brass) kg 0%
7403.22.00 — Copper-tin base alloys (bronze) kg 0%
7403.29.00 — Other copper alloys (other than master alloys of heading 74.05) kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
74.04 7404.00.00 Copper waste and scrap. kg 0%
74.05 7405.00.00 Master alloys of copper. kg 10%
74.06 Copper powders and flakes.
7406.10.00 – Powders of non-lamellar structure kg 10%
7406.20.00 – Powders of lamellar structure; flakes kg 10%
74.07 Copper bars, rods and profiles.
7407.10.00 – Of refined copper kg 0%
–  Of copper alloys:
7407.21.00 —  Of copper-zinc base alloys (brass) kg 10%
7407.29.00 — Other kg 10%
74.08 Copper wire.
– Of refined copper:
7408.11.00 —  Of  which  the  maximum  cross-sectional  dimension  exceeds 6 mm kg 0%
7408.19.00 — Other kg 10%
– Of copper alloys:
7408.21.00 — Of copper-zinc base alloys (brass) kg 10%
7408.22.00 — Of copper-nickel base alloys(cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) kg 0%
7408.29.00 — Other kg 10%
74.09 Copper plates, sheets and strip, of a thickness exceeding 0.15 mm.
– Of refined copper:
7409.11.00 — In coils kg 10%
7409.19.00 — Other kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Of copper-zinc base alloys (brass):
7409.21.00 — In coils kg 10%
7409.29.00 — Other kg 10%
– Of copper-tin base alloys (bronze):
7409.31.00 –In coils kg 10%
7409.39.00 –Other kg 10%
7409.40.00 – Of copper-nickel base alloys (cupro-nickel) or copper- nickel-zinc base alloys (nickel silver) kg 10%
7409.90.00 – Of other copper alloys kg 10%
74.10 Copper  foil  (whether  or  not  printed  or  backed  with  paper, paperboard,   plastics   or   similar   backing   materials)   of   a thickness (excluding any backing) not exceeding 0.15 mm.
– Not backed:
7410.11.00 –Of refined copper kg 10%
7410.12.00 — Of copper alloys kg 10%
– Backed:
7410.21.00 — Of refined copper kg 10%
7410.22.00 — Of copper alloys kg 10%
74.11 Copper tubes and pipes.
7411.10.00 – Of refined copper kg 25%
– Of copper alloys:
7411.21.00 — Of copper-zinc base alloys (brass) kg 25%
7411.22.00 — Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) kg 25%
7411.29.00 — Other kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
74.12 Copper tube or pipe fittings (for example, couplings, elbows, sleeves).
7412.10.00 – Of refined copper kg 25%
7412.20.00 – Of copper alloys kg 25%
74.13 Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated.
7413.00.10 — Cables kg 25%
7413.00.90 — Other kg 25%
[74.14]
74.15 Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads  of  copper;  screws,  bolts,  nuts,  screw  hooks,  rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper.
7415.10.00 – Nails and tacks, drawing pins, staples and similar articles kg 25%
– Other articles, not threaded:
7415.21.00 — Washers (including spring washers) kg 10%
7415.29.00 — Other kg 10%
– Other threaded articles:
7415.33.00 — Screws; bolts and nuts kg 10%
7415.39.00 — Other kg 10%
[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 – Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
7418.20.00 – Sanitary ware and parts thereof kg 25%
74.19 Other articles of copper.
7419.20.00 – Cast, moulded, stamped or forged, but not further worked kg 25%
7419.80.00 – Other kg 25%
Chapter 75
Nickel and articles thereof
Subheading Notes.
1.-       In this Chapter the following expressions have the meanings hereby assigned to them:
(a)      Nickel, not alloyed Metal containing by weight at least 99% of nickel plus cobalt, provided that:
(i)       the cobalt content by weight does not exceed 1.5%, and
(ii)       the content by weight of any other element does not exceed the limit specified in the following table:
TABLE – Other elements
Element Limiting content % by weight
Fe                     Iron
O                      Oxygen
Other elements, each		 0.5
0.4
0.3
(b)      Nickel alloys
Metallic substances in which nickel predominates by weight over each of the other elements provided that:
(i)       the content by weight of cobalt exceeds 1.5%,
(ii)       the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or
(iii)       the total content by weight of elements other than nickel plus cobalt exceeds 1 %.
2.-       Notwithstanding the provisions of Note 9(c) to Section XV 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.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
75.01 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy.
7501.10.00 – Nickel mattes kg 0%
7501.20.00 –   Nickel oxide sinters and other intermediate products of nickel metallurgy kg 0%
75.02 Unwrought nickel.
7502.10.00 – Nickel, not alloyed kg 0%
7502.20.00 – Nickel alloys kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
75.03 7503.00.00 Nickel waste and scrap. kg 0%
75.04 7504.00.00 Nickel powders and flakes. kg 0%
75.05 Nickel bars, rods, profiles and wire.
– Bars, rods and profiles:
7505.11.00 — Of nickel, not alloyed kg 0%
7505.12.00 — Of nickel alloys kg 0%
– Wire:
7505.21.00 — Of nickel, not alloyed kg 10%
7505.22.00 — Of nickel alloys kg 10%
75.06 Nickel plates, sheets, strip and foil.
7506.10.00 – Of nickel, not alloyed kg 10%
7506.20.00 – Of nickel alloys kg 10%
75.07 Nickel  tubes,  pipes  and  tube  or  pipe  fittings  (for  example, couplings, elbows, sleeves).
– Tubes and pipes:
7507.11.00 — Of nickel, not alloyed kg 25%
7507.12.00 — Of nickel alloys kg 25%
7507.20.00 – Tube or pipe fittings kg 25%
75.08 Other articles of nickel.
7508.10.00 – Cloth, grill and netting, of nickel wire kg 25%
7508.90.00 – Other kg 25%
Chapter 76 Aluminium and articles thereof
Subheading Notes.
1.-         In this Chapter the following expressions have the meanings hereby assigned to them:
(a)        Aluminium, not alloyed
Metal containing by weight at least 99 % of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following table:
TABLE – Other elements
Element Limiting content % by weight
Fe + Si (iron plus silicon) Other elements (1), each 1
0.1 (2)
(1) Other elements are, for example Cr, Cu, Mg, Mn, Ni, Zn.
(2) Copper is permitted in a proportion greater than 0.1% but  not  more  than  0.2%,  provided  that  neither  the chromium nor manganese content exceeds 0.05%.
(b)        Aluminium alloys
Metallic substances in which aluminium predominates by weight over each of the other elements, provided that:
(i)         the content by weight of at least one of the other elements or of iron plus silicon taken together
is greater than the limit specified in the foregoing table; or
(ii)         the total content by weight of such other elements exceeds 1%.
2.-         Notwithstanding the provisions of Note 9 (c) to Section XV, 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.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
76.01 Unwrought aluminium.
7601.10.00 – Aluminium, not alloyed kg 0%
7601.20.00 – Aluminium alloys kg 0%
76.02 7602.00.00 Aluminium waste and scrap. kg 0%
76.03 Aluminium powders and flakes.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
7603.10.00 – Powders of non-lamellar structure kg 0%
7603.20.00 – Powders of lamellar structure; flakes kg 0%
76.04 Aluminium bars, rods and profiles.
7604.10.00 – Of aluminium, not alloyed kg 25%
– Of aluminium alloys:
7604.21.00 — Hollow profiles kg 25%
7604.29.00 — Other kg 25%
76.05 Aluminium wire.
– Of aluminium, not alloyed:
7605.11.00 —  Of  which  the  maximum  cross-sectional  dimension  exceeds 7 mm kg 0%
7605.19.00 — Other kg 10%
– Of aluminium alloys:
7605.21.00 —  Of  which  the  maximum  cross-sectional  dimension  exceeds 7 mm kg 10%
7605.29.00 — Other kg 10%
76.06 Aluminium plates, sheets and strip, of a thickness exceeding
0.2 mm.
– Rectangular (including square):
7606.11.00 — Of  aluminium, not alloyed kg 10%
7606.12.00 — Of aluminium alloys kg 25%
– Other:
7606.91.00 — Of aluminium, not alloyed kg 10%
7606.92.00 — Of aluminium alloys kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
76.07 Aluminium foil (whether or not printed or backed with paper, paperboard,   plastics   or   similar   backing   materials)   of   a thickness (excluding any backing) not exceeding 0.2 mm.
– Not backed:
7607.11.00 — Rolled but not further worked kg 10%
— Other
7607.19.10 — Unprinted aluminium foil kg 10%
7607.19.90 — Other kg 25%
– Backed:
7607.20.10 — Unprinted aluminium foil kg 10%
7607.20.90 — Other kg 25%
76.08 Aluminium tubes and pipes.
7608.10.00 – Of aluminium, not alloyed kg 25%
7608.20.00 – Of aluminium alloys kg 25%
76.09 7609.00.00 Aluminium  tube  or  pipe  fittings  (for  example,  couplings, elbows, sleeves). kg 25%
76.10 Aluminium   structures   (excluding   prefabricated   buildings of  heading  94.06)  and  parts  of  structures  (for  example, bridges  and  bridge-sections,  towers,  lattice  masts,  roofs, roofing  frameworks,  doors  and  windows  and  their  frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures.
7610.10.00 – Doors, windows and their frames and thresholds for doors kg 35%
– Other:
7610.90.10 — Towers and lattice masts kg 25%
— Other:
7610.90.91 —- Bridges and bridges sections kg 25%
7610.90.92 —- Roofs and roofing frameworks kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
7610.90.93 —- Balustrades, pillars and columns kg 25%
7610.90.94 —- Aluminium plates, rods, profiles, tubes and the like, prepared for use in structure kg 25%
7610.90.99 —- Other kg 25%
76.11 7611.00.00 Aluminium  reservoirs,  tanks,  vats  and  similar  containers, for  any  material  (other  than  compressed  or  liquefied  gas), of a capacity exceeding 300 l, whether or not lined or heat- insulated, but not fitted with mechanical or thermal equipment. kg 25%
76.12 Aluminium casks, drums, cans, boxes and similar containers (including  rigid  or  collapsible  tubular  containers),  for  any material (other than compressed or liquefied gas), of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.
7612.10.00 – Collapsible tubular containers kg 10%
– Other:
7612.90.10 —Cans and ends for beverages and food kg 0%
7612.90.90 —Other kg 25%
76.13 7613.00.00 Aluminium containers for compressed or liquefied gas. kg 10%
76.14 Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated.
7614.10.00 – With steel core kg 25%
7614.90.00 – Other kg 25%
76.15 Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves  and  the  like,  of  aluminium;  sanitary  ware  and  parts thereof, of aluminium.
– Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like:
7615.10.10 — Table, kitchen or other household articles and parts thereof kg 25%
7615.10.20 — Pots scourers and scouring or polishing pads kg 25%
7615.10.90 — Other kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
7615.20.00 – Sanitary ware and parts thereof kg 25%
76.16 Other articles of aluminium.
7616.10.00 – Nails,tacks, staples (other than those of heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles kg 25%
– Other:
7616.91.00 — Cloth, grill, netting and fencing, of aluminium wire kg 25%
7616.99.00 — Other kg 25%
Chapter 77
(Reserved for possible future use in the Harmonized System)
Chapter 78
Lead and articles thereof
Subheading Note.
1.-         In this Chapter the expression “refined lead” means:
Metal containing by weight at least 99.9 % of lead, provided that the content by weight of any other element does not exceed the limit specified in the following table:
TABLE – Other elements
Element Limiting content % by weight
Ag            Silver
As            Arsenic
Bi             Bismuth
Ca           Calcium
Cd           Cadmium
Cu            Copper
Fe            Iron
S              Sulphur
Sb            Antimony
Sn            Tin
Zn            Zinc
Other (for example Te), each		 0.02
0.005
0.05
0.002
0.002
0.08
0.002
0.002
0.005
0.005
0.002
0.001
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
78.01 Unwrought lead.
7801.10.00 – Refined lead kg 0%
– Other:
7801.91.00 — Containing by weight antimony as the principal other element kg 0%
7801.99.00 — Other kg 0%
78.02 7802.00.00 Lead waste and scrap. kg 0%
[78.03]
78.04 Lead plates, sheets, strip and foil; lead powders and flakes.
– Plates, sheets, strip and foil:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
7804.11.00 — Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0.2 mm kg 10%
7804.19.00 — Other kg 10%
7804.20.00 – Powders and flakes kg 0%
[78.05]
78.06 7806.00.00 Other articles of lead. kg 10%
Chapter 79
Zinc and articles thereof
Subheading Note.
1.-       In this Chapter the following expressions have the meanings hereby assigned to them:
(a)      Zinc, not alloyed
(b)      Metal containing by weight at least 97.5% of zinc.
(c)      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%.
(d)      Zinc dust
Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least 80% by weight of the particles pass through a sieve with 63 micrometres (microns) mesh.  It must contain at least 85% by weight of metallic zinc.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
79.01 Unwrought zinc.
– Zinc, not alloyed:
7901.11.00 — Containing by weight 99.99% or more of zinc kg 0%
7901.12.00 — Containing by weight less than 99.99% of zinc kg 0%
7901.20.00 – Zinc alloys kg 0%
79.02 7902.00.00 Zinc waste and scrap. kg 0%
79.03 Zinc dust, powders and flakes.
7903.10.00 – Zinc dust kg 0%
7903.90.00 – Other kg 0%
79.04 7904.00.00 Zinc bars, rods, profiles and wire. kg 10%
79.05 7905.00.00 Zinc plates, sheets, strip and foil. kg 10%
[79.06]
79.07 7907.00.00 Other articles of zinc. kg 10%
Chapter 80
Tin and articles thereof
Subheading Note.
1.-       In this Chapter the following expressions have the meanings hereby assigned to them:
(a)      Tin, not alloyed
Metal containing by weight at least 99 % of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in the following table :
TABLE – Other elements
Element Limiting content % by weight
Bi                                Bismuth
Cu                               Copper		 0.1
0.4
(b)      Tin alloys
Metallic substances in which tin predominates by weight over each of the other elements, provided that:
(i)        the total content by weight of such other elements exceeds 1%; or
(ii)       the content by weight of either bismuth or copper is equal to or greater than the limit specified in the foregoing table.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
80.01 Unwrought tin.
8001.10.00 – Tin, not alloyed kg 0%
8001.20.00 – Tin alloys kg 0%
80.02 8002.00.00 Tin waste and scrap. kg 0%
80.03 8003.00.00 Tin bars, rods, profiles and wire. kg 10%
[80.04]
[80.05]
[80.06]
80.07 8007.00.00 Other articles of tin. kg 10%
Chapter 81
Other base metals; cermets; articles thereof
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
81.01 Tungsten (wolfram) and articles thereof, including waste and scrap.
8101.10.00 – Powders kg 0%
– Other:
8101.94.00 — Unwrought tungsten, including bars and rods obtained simply by sintering kg 0%
8101.96.00 — Wire kg 0%
8101.97.00 — Waste and scrap kg 0%
8101.99.00 — Other kg 0%
81.02 Molybdenum and articles thereof, including waste and scrap.
8102.10.00 – Powders kg 0%
– Other:
8102.94.00 —  Unwrought  molybdenum  including  bars  and  rods  obtained simply by sintering; waste and scrap kg 0%
8102.95.00 — Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil kg 0%
8102.96.00 — Wire kg 0%
8102.97.00 — Waste and scrap kg 0%
8102.99.00 — Other kg 0%
81.03 Tantalum and articles thereof, including waste and scrap.
8103.20.00 – Unwrought tantalum, including bars and rods obtained simply by sintering; powders kg 0%
8103.30.00 – Waste and scrap kg 0%
– Other:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8103.91.00 — Crucibles kg 0%
8103.99.00 — Other kg 0%
81.04 Magnesium and articles thereof, including waste and scrap.
– Unwrought magnesium:
8104.11.00 — Containing at least 99.8% by weight of magnesium kg 0%
8104.19.00 — Other kg 0%
8104.20.00 – Waste and scrap kg 0%
8104.30.00 –  Raspings,  turnings  and  granules,  graded  according  to  size; powders kg 0%
8104.90.00 – Other kg 0%
81.05 Cobalt  mattes  and  other  intermediate  products  of  cobalt metallurgy; cobalt and articles thereof, including waste and scrap.
8105.20.00 –   Cobalt   mattes   and   other   intermediate   products   of   cobalt metallurgy; unwrought cobalt; powders kg 0%
8105.30.00 – Waste and scrap kg 0%
8105.90.00 – Other kg 0%
81.06 Bismuth and articles thereof, including waste and scrap.
8106.10.00 – Containing more than 99.99 % of bismuth, by weight Kg 0%
8106.90.00 – Other Kg 0%
[81.07]
81.08 Titanium and articles thereof, including waste and scrap.
8108.20.00 – Unwrought titanium; powders kg 0%
8108.30.00 – Waste and scrap kg 0%
8108.90.00 – Other kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
81.09 Zirconium and articles thereof, including waste and scrap.
– Unwrought Zirconium powders:
8109.21.00 — Containing less than 1 part hafnium to 500 parts zirconium by weight kg 0%
8109.29.00 –Other kg 0%
-Waste and Scrap:
8109.31.00 –Containing less than 1 part hafnium to 500 parts zirconium by weight Kg 0%
8109.39.00 –Other Kg 0%
– Other:
8109.91.00 –Containing less than 1 part hafnium to 500 parts zirconium by weight kg 0%
8109.99.00 –Other Kg 0%
81.10 Antimony and articles thereof, including waste and scrap.
8110.10.00 – Unwrought antimony; powders kg 0%
8110.20.00 – Waste and scrap kg 0%
8110.90.00 – Other kg 0%
81.11 8111.00.00 Manganese and articles thereof, including waste and scrap. kg 0%
81.12 Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium,    vanadium,    gallium,    indium    and    niobium (columbium),  and  articles  of  these  metals,  including  waste and scrap.
– Beryllium:
8112.12.00 — Unwrought; powders kg 0%
8112.13.00 — Waste and scrap kg 0%
8112.19.00 — Other kg 0%
– Chromium:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8112.21.00 — Unwrought; powders kg 0%
8112.22.00 — Waste and scrap kg 0%
8112.29.00 — Other kg 0%
-Hafnium:
8112.31.00 –Unwrought; waste and scrap; powders kg 0%
8112.39.00 –Other kg 0%
-Rhenium:
8112.41.00 –Unwrought; waste and scrap; powders kg 0%
8112.49.00 –Other kg 0%
– Thallium:
8112.51.00 — Unwrought; powders kg 0%
8112.52.00 — Waste and scrap kg 0%
8112.59.00 — Other kg 0%
Cadmium:
8112.61.00 –Waste and scrap kg 0%
8112.69.00 –Other kg 0%
– Other:
8112.92.00 — Unwrought; waste and scrap; powders kg 0%
8112.99.00 — Other kg 0%
81.13 8113.00.00 Cermets and articles thereof, including waste and scrap. kg 0%
Chapter 82
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
Notes.
1.-         Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part of:
(a)        Base metal;
(b)        Metal carbides or cermets;
(c)         Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or
(d)        Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.
2.-         Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading 84.66).  However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.
Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading 85.10.
3.-         Sets consisting of one or more knives of heading 82.11 and at least an equal number of articles of heading 82.15 are to be classified in heading 82.15.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
82.01 Hand tools, the following: spades, shovels, mattocks, picks, hoes,  forks  and  rakes;  axes,  bill  hooks  and  similar  hewing tools;  secateurs  and  pruners  of  any  kind;  scythes,  sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.
8201.10.00 – Spades and shovels kg 10%
8201.30.00 – Mattocks, picks, hoes and rakes kg 10%
8201.40.00 – Axes, bill hooks and similar hewing tools kg 10%
8201.50.00 – Secateurs and similar one-handed pruners and shears (including poultry shears) kg 10%
8201.60.00 –  Hedge  shears,  two-handed  pruning  shears  and  similar  two- handed shears kg 10%
8201.90.00 –  Other  hand  tools  of  a  kind  used  in  agriculture,  horticulture  or forestry kg 10%
82.02 Hand  saws;  blades  for  saws  of  all  kinds  (including  slitting, slotting or toothless saw blades).
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8202.10.00 – Hand saws kg 10%
8202.20.00 – Band saw blades kg 10%
– Circular saw blades (including slitting or slotting saw blades):
8202.31.00 — With working part of steel kg 10%
8202.39.00 — Other, including parts kg 10%
8202.40.00 – Chain saw blades kg 10%
– Other saw blades:
8202.91.00 — Straight saw blades, for working metal kg 10%
8202.99.00 — Other kg 10%
82.03 Files,   rasps,   pliers   (including   cutting   pliers),   pincers, tweezers,  metal  cutting  shears,  pipe-cutters,  bolt  croppers, perforating punches and similar hand tools.
8203.10.00 – Files, rasps and similar tools kg 10%
8203.20.00 –  Pliers  (including  cutting  pliers),  pincers,  tweezers  and  similar tools kg 10%
8203.30.00 – Metal cutting shears and similar tools kg 10%
8203.40.00 – Pipe-cutters, bolt croppers, perforating punches and similar tools kg 10%
82.04 Hand-operated      spanners      and      wrenches      (including torque  meter  wrenches  but  not  including  tap  wrenches); interchangeable spanner sockets, with or without handles.
– Hand-operated spanners and wrenches:
8204.11.00 — Non-adjustable kg 10%
8204.12.00 — Adjustable kg 10%
8204.20.00 – Interchangeable spanner sockets, with or without handles kg 10%
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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8205.10.00 – Drilling, threading or tapping tools kg 10%
8205.20.00 – Hammers and sledge hammers Kg 10%
8205.30.00 – Planes, chisels, gouges and similar cutting tools for working wood kg 10%
8205.40.00 – Screwdrivers kg 10%
– Other hand tools (including glaziers’ diamonds):
8205.51.00 — Household tools kg 10%
8205.59.00 — Other kg 10%
8205.60.00 – Blow lamps kg 10%
8205.70.00 – Vices, clamps and the like kg 10%
8205.90.00 – Other, including sets of articles of two or more subheadings of this heading kg 10%
82.06 8206.00.00 Tools of two or more of the headings 82.02 to 82.05, put up in sets for retail sale. kg 10%
82.07 Interchangeable tools for hand tools, whether or not power- operated,  or  for  machine-tools  (for  example,  for  pressing, stamping,   punching,   tapping,   threading,   drilling,   boring, broaching, milling, turning or screw driving), including dies for  drawing  or  extruding  metal,  and  rock  drilling  or  earth boring tools.
– Rock drilling or earth boring tools:
8207.13.00 — With working part of cermets kg 10%
8207.19.00 — Other, including parts kg 10%
8207.20.00 – Dies for drawing or extruding metal kg 10%
8207.30.00 – Tools for pressing, stamping or punching kg 10%
8207.40.00 – Tools for tapping or threading kg 10%
8207.50.00 – Tools for drilling, other than for rock drilling kg 10%
8207.60.00 – Tools for boring or broaching kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8207.70.00 – Tools for milling kg 10%
8207.80.00 – Tools for turning kg 10%
8207.90.00 – Other interchangeable tools kg 10%
82.08 Knives  and  cutting  blades,  for  machines  or  for  mechanical appliances.
8208.10.00 – For metal working kg 10%
8208.20.00 – For wood working kg 10%
8208.30.00 – For kitchen appliances or for machines used by the food industry kg 10%
8208.40.00 – For agricultural, horticultural or forestry machines kg 0%
8208.90.00 – Other kg 10%
82.09 8209.00.00 Plates,  sticks,  tips  and  the  like  for  tools,  unmounted,  of cermets. kg 10%
82.10 8210.00.00 Hand-operated  mechanical  appliances,  weighing  10  kg  or less, used in the preparation, conditioning or serving of food or drink. kg 10%
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 – Sets of assorted articles u 10%
– Other:
8211.91.00 — Table knives having fixed blades u 10%
8211.92.00 — Other knives having fixed blades u 10%
8211.93.00 — Knives having other than fixed blades u 10%
8211.94.00 — Blades kg 10%
8211.95.00 — Handles of base metal kg 10%
82.12 Razors  and  razor  blades  (including  razor  blade  blanks  in strips).
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8212.10.00 – Razors u 25%
8212.20.00 – Safety razor blades, including razor blade blanks in strips u 10%
8212.90.00 – Other parts kg 10%
82.13 8213.00.00 Scissors,  tailors’  shears  and  similar  shears,  and  blades therefor. kg 10%
82.14 Other articles of cutlery (for example, hair clippers, butchers’ or  kitchen  cleavers,  choppers  and  mincing  knives,  paper knives); manicure or pedicure sets and instruments (including nail files).
8214.10.00 – Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor kg 10%
8214.20.00 – Manicure or pedicure sets and instruments (including nail files) kg 25%
8214.90.00 – Other kg 25%
82.15 Spoons,  forks,  ladles,  skimmers,cake-servers,  fish-knives, butter-knives, sugar tongs and similar kitchen or tableware.
8215.10.00 – Sets of assorted articles containing at least one article plated with precious metal kg 10%
8215.20.00 – Other sets of assorted articles kg 10%
– Other:
8215.91.00 — Plated with precious metal kg 10%
8215.99.00 — Other kg 10%
Chapter 83 Miscellaneous articles of base metal
Notes.
1.-         For the purposes of this Chapter, parts of base metal are to be classified with their parent articles.  However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter.
2.-         For  the  purposes  of  heading  83.02,  the  word  “castors”  means  those  having  a  diameter  (including,  where appropriate,  tyres)  not  exceeding  75  mm,  or  those  having  a  diameter  (including,  where  appropriate,  tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
83.01 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal.
8301.10.00 – Padlocks kg 25%
8301.20.00 – Locks of a kind used for motor vehicles kg 25%
8301.30.00 – Locks of a kind used for furniture kg 25%
8301.40.00 – Other locks kg 25%
8301.50.00 – Clasps and frames with clasps, incorporating locks kg 25%
8301.60.00 – Parts kg 10%
8301.70.00 – Keys presented separately kg 25%
83.02 Base  metal  mountings,  fittings  and  similar  articles  suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat- racks,  hat-pegs,  brackets  and  similar  fixtures;  castors  with mountings  of  base  metal;  automatic  door  closers  of  base metal.
8302.10.00 – Hinges kg 10%
8302.20.00 – Castors kg 10%
8302.30.00 – Other mountings, fittings and similar articles suitable for motor vehicles kg 10%
– Other mountings, fittings and similar articles:
8302.41.00 — Suitable for buildings kg 10%
8302.42.00 — Other, suitable for furniture kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8302.49.00 — Other kg 10%
8302.50.00 – Hat-racks, hat-pegs, brackets and similar fixtures kg 25%
8302.60.00 – Automatic door closers kg 25%
83.03 8303.00.00 Armoured or reinforced safes, strong-boxes and doors and safe  deposit  lockers  for  strong-rooms,  cash  or  deed  boxes and the like, of base metal. kg 25%
83.04 8304.00.00 Filing   cabinets,   card-index   cabinets,   paper   trays,   paper rests,  pen  trays,  office-stamp  stands  and  similar  office  or desk equipment, of base metal, other than office furniture of heading 94.03. kg 25%
83.05 Fittings  for  loose-leaf  binders  or  files,  letter  clips,  letter corners, paper clips, indexing tags and similar office articles, of  base  metal;  staples  in  strips  (for  example,  for  offices, upholstery, packaging), of base metal.
8305.10.00 – Fittings for loose-leaf binders or files kg 10%
8305.20.00 – Staples in strips kg 10%
8305.90.00 – Other, including parts kg 10%
83.06 Bells,   gongs   and   the   like,   non-electric,   of   base   metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal.
8306.10.00 – Bells, gongs and the like kg 25%
– Statuettes and other ornaments:
8306.21.00 — Plated with precious metal kg 25%
8306.29.00 — Other kg 25%
8306.30.00 – Photograph, picture or similar frames; mirrors kg 25%
83.07 Flexible tubing of base metal, with or without fittings.
8307.10.00 – Of iron or steel kg 10%
8307.90.00 – Of other base metal kg 10%
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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
83.08
8308.10.00 – Hooks, eyes and eyelets kg 10%
8308.20.00 – Tubular or bifurcated rivets Kg 10%
8308.90.00 – Other, including parts kg 10%
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 access-ories, of base metal.
8309.10.00 – Crown corks kg 25%
– Other:
8309.90.10 — Easy opening ends in the form of incised flap and a ring pull or other easy opening mechanism made of base metal used for drink or food cans kg 10%
8309.90.90 — Other kg 25%
83.10 8310.00.00 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 94.05. kg 25%
83.11 Wire,  rods,  tubes,  plates,  electrodes  and  similar  products, of base metal or of metal carbides, coated or cored with flux material,  of  a  kind  used  for  soldering,  brazing,  welding  or deposition  of  metal  or  of  metal  carbides;  wire  and  rods,  of agglomerated base metal powder, used for metal spraying.
8311.10.00 – Coated electrodes of base metal, for electric arc-welding kg 25%
8311.20.00 – Cored wire of base metal, for electric arc-welding kg 10%
8311.30.00 – Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame kg 10%
8311.90.00 – Other kg 10%
Section XVI
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
Notes.
1.-       This Section does not cover:
(a)      Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 40.10), or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 40.16);
(b)      Articles of leather or of composition leather (heading 42.05) or of furskin (heading 43.03), of a kind used in machinery or mechanical appliances or for other technical uses;
(c)       Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);
(d)      Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV);
(e)      Transmission or conveyor belts or belting of textile material (heading 59.10) or other articles of textile material for technical uses (heading 59.11);
(f)       Precious or semi-precious stones (natural, synthetic or reconstructed) of headings   71.02 to 71.04, or articles wholly of such stones of heading 71.16, except unmounted worked sapphires and diamonds for styli (heading 85.22);
(g)      Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(h)      Drill pipe (heading 73.04);
(ij)       Endless belts of metal wire or strip (Section XV);
(k)       Articles of Chapter 82 or 83;
(l)        Articles of Section XVII;
(m)     Articles of Chapter 90;
(n)      Clocks, watches or other articles of Chapter 91;
(o)      Interchangeable tools of heading 82.07 or brushes of a kind used as parts of machines (heading 96.03); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading 68.04 or 69.09);
(p)      Articles of Chapter 95; or
(q)      Typewriter  or  similar  ribbons,  whether  or  not  on  spools  or  in  cartridges  (classified  according  to  their constituent  material,  or  in  heading  96.12  if  inked  or  otherwise  prepared  for  giving  impressions),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, and parts which are suitable for use solely or principally with the goods of heading 85.24 are to be classified in heading 85.29.
(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.
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.
6.-       (A)       Throughout  the  Nomenclature,  the  expression  “electrical  and  electronic  waste  and  scrap”  means electrical and electronic assemblies, printed circuit boards, and electrical or electronic articles that:
(i)        have  been  rendered  unusable  for  their  original  purposes  by  breakage,  cutting-up  or  other processes or are economically unsuitable for repair, refurbishment or renovation to render them fit for their original purposes; and
(ii)       are packaged or shipped in a manner not intended to protect individual articles from damage during transportation, loading and unloading operations
(B)       Mixed consignments of “electrical and electronic waste and scrap” and other waste and scrap are to be classified in heading 85.49.
(C)      This Section does not cover municipal waste, as defined in Note 4 to Chapter 38.
Additional Notes
1.-       (A)       Tools for the assembly or maintenance of machines
To be classified with the appropriate machines, assembly or maintenance tools must satisfy the following three conditions concerning their nature, intended use and presentation:
(a)       they must be tools, i.e., hand tools of heading No 4417 00 or 8205 or, for example, tools falling within subheading 8203 20, 8203 30, 8203 40, 8204 11, 8204 12, 9603 29, 9603 30, 9603 40,
9603 90.
Measuring and checking instruments of chapter 90 are excluded in all cases;
(b)       they must be intended for the assembly or maintenance of the appropriate machine. Where the tools are identical, only those which must be used simultaneously are to be classified with their machines. Where they are different, only one of each kind of tool is allowed;
(c)       they must be presented for customs clearance at the same time as the appropriate machines.
(B)       Interchangeable tools
To be classified with the appropriate machines, interchangeable tools must fulfil three conditions:
(a)       they must be tools, i.e., tools falling within heading No 8207 or, for example, tools falling within heading Nos 4016, 4204, 5911 and 6909 or within subheading 6804 10, 6804 21, 6804 22, 6804
23 or 9603 50.
Moulds  (heading  No  8480)  and  accessories,  including  accessory  apparatus  (of,  for  example, heading  No  8466)  are  not  considered  as  tools  and  consequently  do  not  qualify  under  this Additional Note;
(b)       they must form part of the normal equipment of the appropriate machines.
The following are considered part of the normal equipment of a machine:
(i)        any number of identical tools which can be accommodated on the machine simultaneously;
(ii)       one of each kind of tool if the tools are different;
(c)       they must normally be sold with the appropriate machine and be presented for customs clearance with it.
2.-       A machine in a disassembled or unassembled state may be imported in several consignments over a period of time if this is necessary for convenience of trade or transport.
In order to be able to declare the different constituent parts under the same tariff heading or subheading as the assembled machine, the declarant must make a request in writing to the customs post not later than the first consignment and attach:
(a)      a manual, diagram or, if necessary several diagrams, of the machine showing the serial numbers of the most important constituent parts;
(b)      a general inventory containing an indication of the characteristics and approximate weights of the different parts and the serial numbers of the principal parts referred to above.
The application may only be accepted in fulfilment of a contract for the supply of a machine which can be regarded as complete for the purposes of the EAC tariff Nomenclature.
All the constituent parts must be imported through the same entry point within the allowed time. However, in special cases, the competent authorities may authorize importation through several points of entry. This time limit may not be exceeded unless a reasoned and justified request for an extension is made to the competent authorities.
Upon each partial importation, a list of the parts making up the consignment with references to the above mentioned general inventory must be provided. The customs declaration for each consignment must contain descriptions of both the part or parts making up the consignment and the complete machine.
Chapter 84
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Notes.
1.-       This Chapter does not cover:
(a)       Millstones, grindstones or other articles of Chapter 68;
(b)       Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69);
(c)       Laboratory  glassware  (heading  70.17);  machinery,  appliances  or  other  articles  for  technical  uses  or parts thereof, of glass (heading 70.19 or 70.20);
(d)       Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);
(e)       Vacuum cleaners of heading 85.08;
(f)        Electro-mechanical domestic appliances of heading 85.09; digital cameras of heading 85.25;
(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 11 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 more 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.
(A)       Heading 84.19 does not, however, cover:
(i)        Germination plant, incubators or brooders (heading 84.36);
(ii)       Grain dampening machines (heading 84.37);
(iii)       Diffusing apparatus for sugar juice extraction (heading 84.38);
(iv)      Machinery  for  the  heat-treatment  of  textile  yarns,  fabrics  or  made  up  textile  articles  (heading 84.51); or
(v)       Machinery, plant or laboratory equipment, designed for a mechanical operation, in which a change of temperature, even if necessary, is subsidiary.
(B)       Heading 84.22 does not cover:
(i)        Sewing machines for closing bags or similar containers (heading 84.52); or
(ii)       Office machinery of heading 84.72.
(C)      Heading 84.24 does not cover:
(i)        Ink-jet printing machines (heading 84.43); or
(ii)       Water-jet cutting machines (heading 84.56)
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.-       For the purposes of heading 84.62, a “slitting line” for flat products is a processing line composed of an uncoiler, a coil flattener, a slitter and a recoiler.  A “cut-to-length line” for flat products is a processing line composed of an uncoiler, a coil flattener, and a shear.
6.-       (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 6 (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.
7.-       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.
8.-       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.
9.-       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.
10.-     For the purposes of heading 84.85, the expression “additive manufacturing” (also referred to as 3D printing) means the formation of physical objects, based on a digital model, by the successive addition and layering, and consolidation and solidification, of materials (for example, metal, plastics or ceramics).
Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines answering to the description in heading
84.85 are to be classified in that heading and in no other heading of the Nomenclature.
11.-     (A)       Notes 12 (a) and (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).
(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 6 (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 pressurized 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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
84.01 Nuclear  reactors;  fuel  elements  (cartridges),  non-irradiated, for  nuclear  reactors;  machinery  and  apparatus  for  isotopic separation.
8401.10.00 – Nuclear reactors kg 0%
8401.20.00 –  Machinery  and  apparatus  for  isotopic  separation,  and  parts thereof kg 0%
8401.30.00 – Fuel elements (cartridges), non-irradiated kg 0%
8401.40.00 – Parts of nuclear reactors kg 0%
84.02 Steam or other vapour generating boilers (other than central heating  hot  water  boilers  capable  also  of  producing  low pressure steam); super-heated water boilers.
– Steam or other vapour generating boilers:
8402.11.00 — Watertube boilers with a steam production exceeding 45 t per hour kg 0%
8402.12.00 — Watertube boilers with a steam production not exceeding 45 t per hour kg 0%
8402.19.00 — Other vapour generating boilers, including hybrid boilers kg 0%
8402.20.00 – Super-heated water boilers kg 0%
8402.90.00 – Parts kg 0%
84.03 Central heating boilers other than those of heading 84.02.
8403.10.00 – Boilers kg 0%
8403.90.00 – Parts kg 0%
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 – Auxiliary plant for use with boilers of heading 84.02 or 84.03 kg 0%
8404.20.00 – Condensers for steam or other vapour power units kg 0%
8404.90.00 – Parts kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
84.05 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers.
8405.10.00 –  Producer  gas  or  water  gas  generators,  with  or  without  their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers kg 0%
8405.90.00 – Parts kg 0%
84.06 Steam turbines and other vapour turbines.
8406.10.00 – Turbines for marine propulsion u 0%
– Other turbines:
8406.81.00 — Of an output exceeding 40 MW u 0%
8406.82.00 — Of an output not exceeding 40 MW u 0%
8406.90.00 – Parts kg 0%
84.07 Spark-ignition  reciprocating  or  rotary  internal  combustion piston engines.
8407.10.00 – Aircraft engines u 0%
– Marine propulsion engines:
8407.21.00 — Outboard motors u 0%
8407.29.00 — Other u 10%
– Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87:
8407.31.00 — Of a cylinder capacity not exceeding 50 cc u 10%
8407.32.00 — Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc u 10%
8407.33.00 — Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc u 10%
8407.34.00 — Of a cylinder capacity exceeding 1,000 cc u 10%
– Other engines:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8407.90.10 — For industrial, agricultural, water supply, sewerage and drainage u 0%
8407.90.90 — Other u 10%
84.08 Compression-ignition  internal  combustion  piston  engines (diesel or semi-diesel engines).
8408.10.00 – Marine propulsion engines u 0%
8408.20.00 – Engines of a kind used for the propulsion of vehicles of Chapter 87 u 10%
– Other:
8408.90.10 — For industrial, agricultural, water supply, sewerage and drainage u 0%
8408.90.90 — Other u 10%
84.09 Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08.
8409.10.00 – For aircraft engines kg 10%
– Other:
8409.91.00 — Suitable for use solely or principally with spark-ignition internal combustion piston engines kg 10%
8409.99.00 — Other kg 10%
84.10 Hydraulic turbines, water wheels, and regulators therefor.
– Hydraulic turbines and water wheels:
8410.11.00 — Of a power not exceeding 1,000 kW u 0%
8410.12.00 — Of a power exceeding 1,000 kW but not exceeding 10,000 kW u 0%
8410.13.00 — Of a power exceeding 10,000 kW u 0%
8410.90.00 – Parts, including regulators kg 0%
84.11 Turbo-jets, turbo-propellers and other gas turbines.
– Turbo-jets:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8411.11.00 — Of a thrust not exceeding 25 kN u 0%
8411.12.00 — Of a thrust exceeding 25 kN u 0%
– Turbo-propellers:
8411.21.00 — Of a power not exceeding 1,100 kW u 0%
8411.22.00 — Of a power exceeding 1,100 kW u 0%
– Other gas turbines:
8411.81.00 — Of a power not exceeding 5,000 kW u 0%
8411.82.00 — Of a power exceeding 5,000 kW u 0%
– Parts:
8411.91.00 — Of turbo-jets or turbo-propellers kg 0%
8411.99.00 — Other kg 0%
84.12 Other engines and motors.
8412.10.00 – Reaction engines other than turbo-jets u 0%
– Hydraulic power engines and motors:
8412.21.00 — Linear acting (cylinders) u 0%
8412.29.00 — Other u 0%
– Pneumatic power engines and motors:
8412.31.00 — Linear acting (cylinders) u 0%
8412.39.00 — Other u 0%
8412.80.00 – Other u 0%
8412.90.00 – Parts kg 0%
84.13 Pumps  for  liquids,  whether  or  not  fitted  witha  measuring device; liquid elevators.
– Pumps fitted or designed to be fitted with a measuring device:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8413.11.00 —  Pumps  for  dispensing  fuel  or  lubricants,  of  the  type  used  in filling-stations or in garages u 10%
8413.19.00 — Other u 10%
8413.20.00 – Hand pumps, other than those of subheading 8413.11 or 8413.19 u 0%
8413.30.00 – Fuel, lubricating or cooling medium pumps for internal combustion piston engines u 10%
8413.40.00 – Concrete pumps u 0%
8413.50.00 – Other reciprocating positive displacement pumps u 0%
8413.60.00 – Other rotary positive displacement pumps u 0%
8413.70.00 – Other centrifugal pumps u 0%
– Other pumps; liquid elevators:
8413.81.00 — Pumps u 0%
8413.82.00 — Liquid elevators u 0%
– Parts:
8413.91.00 — Of pumps kg 0%
8413.92.00 — Of liquid elevators kg 0%
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; gas-tight biological safety cabinets, whether or not fitted with filters.
8414.10.00 – Vacuum pumps u 10%
8414.20.00 – Hand- or foot-operated air pumps u 10%
8414.30.00 – Compressors of a kind used in refrigerating equipment u 10%
8414.40.00 – Air compressors mounted on a wheeled chassis for towing u 10%
– Fans:
8414.51.00 —  Table,  floor,  wall,  window,  ceiling  or  roof  fans,  with  a  self- contained electric motor of an output not exceeding 125 W u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8414.59.00 — Other u 25%
8414.60.00 – Hoods having a maximum horizontal side not exceeding 120 cm u 25%
8414.70.00 – Gas-tight biological safety cabinet u 25%
– Other:
8414.80.10 — Fixed compressors u 10%
— other:
8414.80.91 —- Wind driven roof ventilators u 25%
8414.80.99 —- Other u 25%
8414.90.00 – Parts kg 10%
84.15 Air  conditioning  machines,  comprising  a  motor-driven  fan and  elements  for  changing  the  temperature  and  humidity, including  those  machines  in  which  the  humidity  cannot  be separately regulated.
8415.10.00 –  Of a kind designed to be fixed to a window, wall, ceiling or floor, self- contained or “split-system” u 25%
8415.20.00 – Of a kind used for persons, in motor vehicles u 25%
– Other:
8415.81.00 — Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) u 25%
8415.82.00 — Other, incorporating a refrigerating unit u 25%
8415.83.00 — Not incorporating a refrigerating unit u 25%
8415.90.00 – Parts kg 10%
84.16 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances.
8416.10.00 – Furnace burners for liquid fuel kg 0%
8416.20.00 – Other furnace burners, including combination burners kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8416.30.00 – Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances kg 0%
8416.90.00 – Parts kg 0%
84.17 Industrial   or   laboratory   furnaces   and   ovens,   including incinerators, non-electric.
8417.10.00 –  Furnaces  and  ovens  for  the  roasting,  melting  or  other  heat- treatment of ores, pyrites or of metals u 0%
8417.20.00 – Bakery ovens, including biscuit ovens u 0%
8417.80.00 – Other u 0%
8417.90.00 – Parts kg 0%
84.18 Refrigerators,  freezers  and  other  refrigerating  or  freezing equipment,  electric  or  other;  heat  pumps  other  than  air conditioning machines of heading 84.15.
8418.10.00 –  Combined  refrigerator-freezers,  fitted  with  separate  external doors or drawers, or combinations thereof u 25%
– Refrigerators, household type:
8418.21.00 — Compression-type u 25%
8418.29.00 — Other u 25%
8418.30.00 – Freezers of the chest type, not exceeding 800 l capacity u 25%
8418.40.00 – Freezers of the upright type, not exceeding 900 l capacity u 25%
8418.50.00 – Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating refrigerating or freezing equipment u 10%
– Other refrigerating or freezing equipment; heat pumps:
—      Heat   pumps   other   than   air   conditioning   machines   of heading 84.15:
8418.61.10 — For dairying or fishing u 0%
8418.61.20 — For industrial use u 0%
8418.61.90 — Other u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
— Other:
8418.69.10 — For dairying or fishing kg 0%
8418.69.20 — For industrial use kg 0%
8418.69.90 — Other kg 25%
– Parts:
8418.91.00 — Furniture designed to receive refrigerating or freezing equipment kg 10%
8418.99.00 — Other kg 10%
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 — Instantaneous gas water heaters u 0%
8419.12.00 — Solar water heaters u 0%
8419.19.00 — Other u 0%
8419.20.00 – Medical, surgical or laboratory sterilisers u 0%
– Dryers:
8419.33.00 — Lyophilisation apparatus, freeze drying units and spray dryers u 0%
8419.34.00 — Other, for agricultural products u 0%
8419.35.00 — Other, for wood, paper pulp, paper or paperboard u 0%
8419.39.00 — Other u 0%
8419.40.00 – Distilling or rectifying plant u 0%
8419.50.00 – Heat exchange units u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8419.60.00 – Machinery for liquefying air or other gases u 0%
– Other machinery, plant and equipment:
8419.81.00 — For making hot drinks or for cooking or heating food u 0%
8419.89.00 — Other u 0%
8419.90.00 – Parts kg 0%
84.20 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor.
8420.10.00 – Calendering or other rolling machines u 0%
– Parts:
8420.91.00 — Cylinders kg 0%
8420.99.00 — Other kg 0%
84.21 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases.
– Centrifuges, including centrifugal dryers:
8421.11.00 — Cream separators u 0%
8421.12.00 — Clothes-dryers u 10%
8421.19.00 — Other u 10%
– Filtering or purifying machinery and apparatus for liquids:
8421.21.00 — For filtering or purifying water u 0%
8421.22.00 — For filtering or purifying beverages other than water u 0%
8421.23.00 — Oil or petrol-filters for internal combustion engines u 25%
8421.29.00 — Other u 10%
– Filtering or purifying machinery and apparatus for gases:
8421.31.00 — Intake air filters for internal combustion engines u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8421.32.00 —   Catalytic   converters   or   particulate   filters,   whether   or   not combined,  for  purifying  or  filtering  exhaust  gases  from  internal combustion engines u 10%
— Other:
8421.39.10 —  Industrial  filtering  or  purifying  machinery  and  apparatus  for gases u 0%
8421.39.90 — Other u 10%
– Parts:
8421.91.00 — Of centrifuges, including centrifugal dryers kg 10%
8421.99.00 — Other kg 10%
84.22 Dish  washing  machines;  machinery  for  cleaning  or  drying bottles  or  other  containers;  machinery  for  filling,  closing, sealing  or  labelling  bottles,  cans,  boxes,  bags  or  other containers; machinery for capsuling bottles, jars, tubes and similar  containers;  other  packing  or  wrapping  machinery (including  heat-shrink  wrapping  machinery);  machinery  for aerating beverages.
– Dish washing machines:
8422.11.00 — Of the household type u 25%
8422.19.00 — Other u 0%
8422.20.00 – Machinery for cleaning or drying bottles or other containers u 0%
8422.30.00 –   Machinery   for   filling,   closing,   sealing,   or   labelling   bottles, cans,  boxes,  bags  or  other  containers;  machinery  for  capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages u 0%
8422.40.00 –  Other  packing  or  wrapping  machinery  (including  heat-shrink wrapping machinery) u 0%
8422.90.00 – Parts kg 10%
84.23 Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds.
8423.10.00 – Personal weighing machines, including baby scales; household scales u 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8423.20.00 – Scales for continuous weighing of goods on conveyors u 0%
8423.30.00 – Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales u 0%
– Other weighing machinery:
8423.81.00 — Having a maximum weighing capacity not exceeding 30 kg u 10%
8423.82.00 — Having a maximum weighing capacity exceeding 30 kg but not exceeding  5,000 kg u 0%
— Other:
8423.89.10 —  Weighing  machinery  having  a  maximum  weighing  capacity exceeding 5,000 kg u 0%
8423.89.90 — Other u 10%
8423.90.00 –  Weighing  machine  weights  of  all  kinds;  parts  of  weighing machinery kg 10%
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 – Fire extinguishers, whether or not charged u 0%
8424.20.00 – Spray guns and similar appliances u 0%
8424.30.00 –  Steam  or  sand  blasting  machines  and  similar  jet  projecting machines u 0%
– Agricultural or horticultural sprayers:
8424.41.00 — Portable sprayers u 0%
8424.49.00 –Other u 0%
– Other appliances:
8424.82.00 — Agricultural or horticultural u 0%
8424.89.00 — Other u 0%
8424.90.00 – Parts kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
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 — Powered by electric motor u 10%
8425.19.00 — Other u 10%
-Winches; capstans:
8425.31.00 — Powered by electric motor u 10%
8425.39.00 — Other u 10%
– Jacks; hoists of a kind used for raising vehicles:
8425.41.00 — Built-in jacking systems of a type used in garages u 10%
8425.42.00 — Other jacks and hoists, hydraulic u 10%
8425.49.00 — Other u 10%
84.26 Ships’ derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane.
– Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle  carriers:
8426.11.00 — Overhead travelling cranes on fixed support u 0%
8426.12.00 — Mobile lifting frames on tyres and straddle carriers u 0%
8426.19.00 — Other u 0%
8426.20.00 – Tower cranes u 0%
8426.30.00 – Portal or pedestal jib cranes u 0%
– Other machinery, self-propelled:
8426.41.00 — On tyres u 0%
8426.49.00 — Other u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Other machinery:
8426.91.00 — Designed for mounting on road vehicles u 0%
8426.99.00 — Other u 0%
84.27 Fork-lift  trucks;  other  works  trucks  fitted  with  lifting  or handling equipment.
8427.10.00 – Self-propelled trucks powered by an electric motor u 0%
8427.20.00 – Other self-propelled trucks u 0%
8427.90.00 – Other trucks u 0%
84.28 Other  lifting,  handling, loading  or  unloading machinery  (for example, lifts, escalators, conveyors, teleferics).
8428.10.00 – Lifts and skip hoists u 0%
8428.20.00 – Pneumatic elevators and conveyors u 0%
– Other continuous-action elevators and conveyors, for goods or materials:
8428.31.00 — Specially designed for underground use u 0%
8428.32.00 — Other, bucket type u 0%
8428.33.00 — Other, belt type u 0%
8428.39.00 — Other u 0%
8428.40.00 – Escalators and moving walkways u 0%
8428.60.00 –  Teleferics,  chair-lifts,  ski-draglines;  traction  mechanisms  for funiculars u 0%
8428.70.00 – Industrial robots u 0%
8428.90.00 – Other machinery u 0%
84.29 Self-propelled  bulldozers,  angledozers,  graders,  levellers, scrapers,  mechanical  shovels,  excavators,  shovel  loaders, tamping machines and road rollers.
– Bulldozers and angledozers:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8429.11.00 — Track laying u 0%
8429.19.00 — Other u 0%
8429.20.00 – Graders and levelers u 0%
8429.30.00 – Scrapers u 0%
8429.40.00 – Tamping machines and road rollers u 0%
– Mechanical shovels, excavators and shovel loaders:
8429.51.00 — Front-end shovel loaders u 0%
8429.52.00 — Machinery with a 360° revolving superstructure u 0%
8429.59.00 — Other u 0%
84.30 Other   moving,   grading,   levelling,   scraping,   excavating, tamping,  compacting,  extracting  or  boring  machinery,  for earth,   minerals   or   ores;   pile-drivers   and   pile-extractors; snow-ploughs and snow-blowers.
8430.10.00 – Pile-drivers and pile-extractors u 0%
8430.20.00 – Snow-ploughs and snow-blowers u 0%
– Coal or rock cutters and tunneling machinery:
8430.31.00 — Self-propelled u 0%
8430.39.00 — Other u 0%
– Other boring or sinking machinery:
8430.41.00 — Self-propelled u 0%
8430.49.00 — Other u 0%
8430.50.00 – Other machinery, self-propelled u 0%
– Other machinery, not self-propelled:
8430.61.00 — Tamping or compacting machinery u 0%
8430.69.00 — Other u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
84.31 Parts suitable for use solely or principally with the machinery of headings  84.25 to 84.30.
8431.10.00 – Of machinery of heading 84.25 kg 10%
8431.20.00 – Of machinery of heading 84.27 kg 10%
– Of machinery of heading 84.28:
8431.31.00 — Of lifts, skip hoists or escalators kg 10%
8431.39.00 — Other kg 10%
– Of machinery of heading 84.26, 84.29 or 84.30:
8431.41.00 — Buckets, shovels, grabs and grips kg 10%
8431.42.00 — Bulldozer or angledozer blades kg 10%
8431.43.00 — Parts for boring or sinking machinery of subheading 8430.41 or 8430.49 kg 10%
8431.49.00 — Other kg 10%
84.32 Agricultural,   horticultural   or   forestry   machinery   for   soil preparation or cultivation; lawn or sports-ground rollers.
8432.10.00 – Ploughs: u 0%
– Harrows, scarifiers, cultivators, weeders and hoes:
8432.21.00 — Disc harrows u 0%
8432.29.00 — Other u 0%
– Seeders, planters and transplanters:
8432.31.00 —  No-till direct seeders, planters and transplanters u 0%
8432.39.00 — Other u 0%
– Manure spreaders and fertiliser distributors:
8432.41.00 — Manure spreaders u 0%
8432.42.00 — Fertiliser distributors u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8432.80.00 – Other machinery u 0%
8432.90.00 – Parts kg 0%
84.33 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37.
– Mowers for lawns, parks or sports-grounds:
8433.11.00 — Powered, with the cutting device rotating in a horizontal plane u 25%
8433.19.00 — Other u 25%
8433.20.00 – Other mowers, including cutter bars for tractor mounting u 0%
8433.30.00 – Other haymaking machinery u 0%
8433.40.00 – Straw or fodder balers, including pick-up balers u 0%
– Other harvesting machinery; threshing machinery:
8433.51.00 — Combine harvester-threshers u 0%
8433.52.00 — Other threshing machinery u 0%
8433.53.00 — Root or tuber harvesting machines u 0%
8433.59.00 — Other u 0%
8433.60.00 –  Machines  for  cleaning,  sorting  or  grading  eggs,  fruit  or  other agricultural produce u 0%
8433.90.00 – Parts kg 0%
84.34 Milking machines and dairy machinery.
8434.10.00 – Milking machines u 0%
8434.20.00 – Dairy machinery u 0%
8434.90.00 – Parts kg 0%
84.35 Presses,   crushers   and   similar   machinery   used   in   the manufacture of wine, cider, fruit juices or similar beverages.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8435.10.00 – Machinery u 0%
8435.90.00 – Parts kg 0%
84.36 Other  agricultural,  horticultural,  forestry,  poultry-keeping  or beekeeping  machinery,  including  germination  plant  fitted with  mechanical  or  thermal  equipment;  poultry  incubators and brooders.
8436.10.00 – Machinery for preparing animal feeding stuffs u 0%
– Poultry-keeping machinery; poultry incubators and brooders:
8436.21.00 — Poultry incubators and brooders u 0%
8436.29.00 — Other u 0%
8436.80.00 – Other machinery u 0%
– Parts:
8436.91.00 — Of poultry-keeping machinery or poultry incubators and brooders kg 0%
8436.99.00 — Other kg 0%
84.37 Machines  for  cleaning,  sorting  or  grading  seed,  grain  or dried leguminous vegetables; machinery used in the milling industry  or  for  the  working  of  cereals  or  dried  leguminous vegetables, other than farm-type machinery.
8437.10.00 –  Machines  for  cleaning,  sorting  or  grading  seed,  grain  or  dried leguminous vegetables u 0%
8437.80.00 – Other machinery u 0%
8437.90.00 – Parts kg 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 or microbial fats or oils.
8438.10.00 –   Bakery   machinery   and   machinery   for   the   manufacture   of macaroni, spaghetti or similar products u 0%
8438.20.00 –  Machinery  for  the  manufacture  of  confectionery,  cocoa  or chocolate u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8438.30.00 – Machinery for sugar manufacture u 0%
8438.40.00 – Brewery machinery u 0%
8438.50.00 – Machinery for the preparation of meat or poultry u 0%
8438.60.00 – Machinery for the preparation of fruits, nuts or vegetables u 0%
8438.80.00 – Other machinery u 0%
8438.90.00 – Parts kg 0%
84.39 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard.
8439.10.00 – Machinery for making pulp of fibrous cellulosic material u 0%
8439.20.00 – Machinery for making paper or paperboard u 0%
8439.30.00 – Machinery for finishing paper or paperboard u 0%
– Parts:
8439.91.00 — Of machinery for making pulp of fibrous cellulosic material kg 0%
8439.99.00 — Other kg 0%
84.40 Book-binding machinery, including book-sewing machines.
8440.10.00 – Machinery u 0%
8440.90.00 – Parts kg 0%
84.41 Other   machinery   for   making   up   paper   pulp,   paper   or paperboard, including cutting machines of all kinds.
8441.10.00 – Cutting machines u 0%
8441.20.00 – Machines for making bags,sacks or envelopes u 0%
8441.30.00 –  Machines  for  making  cartons,  boxes,  cases,  tubes,  drums  or similar containers, other than by moulding u 0%
8441.40.00 – Machines for moulding articles in paper pulp, paper or paperboard u 0%
8441.80.00 – Other machinery u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8441.90.00 – Parts kg 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 –  Machinery, apparatus and equipment u 0%
8442.40.00 – Parts of the foregoing machinery, apparatus or equipment kg 0%
8442.50.00 – Plates, cylinders and other printing components; plates, cylinders and   lithographic   stones,   prepared   for   printing   purposes   (for example, planed, grained or polished) kg 0%
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 — Offset printing machinery, reel-fed u 0%
8443.12.00 — Offset printing machinery, sheet-fed, office type (using sheets with  one  side  not  exceeding  22  cm  and  the  other    side  not exceeding 36 cm in the unfolded state) u 0%
8443.13.00 — Other offset printing machinery u 0%
8443.14.00 — Letterpress printing machinery, reel fed, excluding  flexographic printing u 0%
8443.15.00 — Letterpress printing machinery, other than reel fed,       excluding flexographic printing u 0%
8443.16.00 — Flexographic printing machinery u 0%
8443.17.00 — Gravure printing machinery u 0%
8443.19.00 — Other u 0%
–  Other  printers,  copying  machines  and  facsimile    machines, whether or not combined :
8443.31.00 — 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 u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8443.32.00 — Other, capable of connecting to an automatic data  processing machine or to a network u 0%
8443.39.00 — Other u 10%
– Parts and accessories:
8443.91.00 — Parts and accessories of printing machinery used for   printing by means of plates, cylinders and other printing   components of heading 84.42 kg 0%
8443.99.00 — Other kg 10%
84.44 8444.00.00 Machines  for  extruding,  drawing,  texturing  or  cutting  man- made textile materials. u 0%
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 — Carding machines u 0%
8445.12.00 — Combing machines u 0%
8445.13.00 — Drawing or roving machines u 0%
8445.19.00 — Other u 0%
8445.20.00 – Textile spinning machines u 0%
8445.30.00 – Textile doubling or twisting machines u 0%
8445.40.00 – Textile  winding  (including  weft-winding)  or  reeling  machines u 0%
8445.90.00 – Other u 0%
84.46 Weaving machines (looms).
8446.10.00 – For weaving fabrics of a width not exceeding 30 cm u 0%
– For weaving fabrics of a width  exceeding  30 cm,  shuttle  type:
8446.21.00 — Power looms u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8446.29.00 — Other u 0%
8446.30.00 – For weaving fabrics of a width exceeding 30 cm, shuttleless type u 0%
84.47 Knitting  machines,  stitch-bonding  machines  and  machines for  making  gimped  yarn,  tulle,  lace,  embroidery,  trimmings, braid or net and machines for tufting.
– Circular knitting machines:
8447.11.00 — With cylinder diameter not exceeding 165 mm u 0%
8447.12.00 — With cylinder diameter exceeding 165 mm u 0%
8447.20.00 – Flat knitting machines; stitch-bonding machines u 0%
8447.90.00 – Other u 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 —  Dobbies  and  Jacquards;  card  reducing,  copying,  punching  or assembling machines for use therewith kg 0%
8448.19.00 — Other kg 0%
8448.20.00 – Parts and accessories of machines of heading 84.44 or of their auxiliary machinery kg 0%
– Parts and accessories of machines of heading 84.45 or of their auxiliary machinery:
8448.31.00 — Card clothing kg 0%
8448.32.00 — Of machines for preparing textile fibres, other than card clothing kg 0%
8448.33.00 — Spindles, spindle flyers, spinning rings and ring travellers kg 0%
8448.39.00 — Other kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Parts and accessories of weaving machines (looms) or of their auxiliary machinery:
8448.42.00 — Reeds for looms, healds and heald-frames kg 0%
8448.49.00 — Other kg 0%
– Parts and accessories of machines of heading 84.47 or of their auxiliary machinery:
8448.51.00 — Sinkers, needles and other articles used in forming stitches kg 0%
8448.59.00 — Other kg 0%
84.49 8449.00.00 Machinery   for   the   manufacture   or   finishing   of   felt   or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats. kg 0%
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:
— Fully-automatic machines:
8450.11.10 — Unassembled u 10%
8450.11.90 — Other u 25%
— Other machines, with built-in centrifugal drier:
8450.12.10 — Unassembled u 10%
8450.12.90 — Other u 25%
— Other:
8450.19.10 — Unassembled u 10%
8450.19.90 — Other u 25%
– Machines, each of a dry linen capacity exceeding 10 kg:
8450.20.10 — Unassembled u 10%
8450.20.90 — Other u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8450.90.00 – Parts kg 10%
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 – Dry-cleaning machines u 0%
– Drying machines:
8451.21.00 — Each of a dry linen capacity not exceeding 10 kg u 0%
8451.29.00 — Other u 0%
8451.30.00 – Ironing machines and presses (including fusing presses) u 0%
8451.40.00 – Washing, bleaching or dyeing machines u 0%
8451.50.00 – Machines for reeling, unreeling, folding, cutting or pinking textile fabrics u 0%
8451.80.00 – Other machinery u 0%
8451.90.00 – Parts kg 0%
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 – Sewing machines of the household type u 0%
– Other sewing machines:
8452.21.00 — Automatic units u 0%
8452.29.00 — Other u 0%
8452.30.00 – Sewing machine needles kg 0%
8452.90.00 -Furniture,  bases  and  covers  for  sewing  machines  and  parts thereof; other parts of sewing machines kg 0%
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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8453.10.00 – Machinery for preparing,tanning or working hides,skins or leather u 0%
8453.20.00 – Machinery for making or repairing footwear u 0%
8453.80.00 – Other machinery u 0%
8453.90.00 – Parts kg 0%
84.54 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries.
8454.10.00 – Converters u 0%
8454.20.00 – Ingot moulds and ladles u 0%
8454.30.00 – Casting machines u 0%
8454.90.00 – Parts kg 0%
84.55 Metal-rolling mills and rolls therefor.
8455.10.00 – Tube mills u 0%
– Other rolling mills:
8455.21.00 — Hot or combination hot and cold u 0%
8455.22.00 — Cold u 0%
8455.30.00 – Rolls for rolling mills u 0%
8455.90.00 – Other parts kg 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 — Operated by laser u 0%
8456.12.00 — Operated by other light or photon beam processes u 0%
8456.20.00 – Operated by ultrasonic processes u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8456.30.00 – Operated by electro-discharge processes u 0%
8456.40.00 – Operated by plasma arc processes u 0%
8456.50.00 – Water-jet cutting machines u 0%
8456.90.00 – Other u 0%
84.57 Machining   centres,   unit   construction   machines   (single station)  and  multi-station  transfer  machines,  for  working metal.
8457.10.00 – Machining centres u 0%
8457.20.00 – Unit construction machines (single station) u 0%
8457.30.00 – Multi-station transfer machines u 0%
84.58 Lathes (including turning centres) for removing metal.
– Horizontal lathes:
8458.11.00 — Numerically controlled u 0%
8458.19.00 — Other u 0%
– Other lathes:
8458.91.00 — Numerically controlled u 0%
8458.99.00 — Other u 0%
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 – Way-type unit head machines u 0%
– Other drilling machines:
8459.21.00 — Numerically controlled u 0%
8459.29.00 — Other u 0%
– Other boring-milling machines:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8459.31.00 — Numerically controlled u 0%
8459.39.00 — Other u 0%
– Other boring machines:
8459.41.00 — Numerically controlled u 0%
8459.49.00 — Other u 0%
– Milling machines, knee-type:
8459.51.00 — Numerically controlled u 0%
8459.59.00 — Other u 0%
– Other milling machines:
8459.61.00 — Numerically controlled u 0%
8459.69.00 — Other u 0%
8459.70.00 – Other threading or tapping machines u 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:
8460.12.00 — Numerically controlled u 0%
8460.19.00 — Other u 0%
– Other grinding machines:
8460.22.00 —  Centreless grinding machines, numerically controlled u 0%
8460.23.00 — Other cylindrical grinding machines, numerically controlled u 0%
8460.24.00 — Other, numerically controlled u 0%
8460.29.00 — Other u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Sharpening (tool or cutter grinding) machines:
8460.31.00 — Numerically controlled u 0%
8460.39.00 — Other u 0%
8460.40.00 – Honing or lapping machines u 0%
8460.90.00 – Other u 0%
84.61 Machine-tools for planing, shaping, slotting, broaching, gear cutting,  gear  grinding  or  gear  finishing,  sawing,  cutting- off  and  other  machine-tools  working  by  removing  metal  or cermets, not elsewhere specified or included.
8461.20.00 – Shaping or slotting machines u 0%
8461.30.00 – Broaching machines u 0%
8461.40.00 – Gear cutting, gear grinding or gear finishing machines u 0%
8461.50.00 – Sawing or cutting-off machines u 0%
8461.90.00 – Other u 0%
84.62 Machine-tools   (including   presses)   for   working   metal   by forging,  hammering  or  die  forging  (excluding  rolling  mills); machine-tools   (including   presses,   slitting   lines   and   cut- to-length   lines)   for   working   metal   by   bending,   folding, straightening,  flattening,  shearing,  punching,  notching  or nibbling (excluding drawbenches); presses for working metal or metal carbides, not specified above.
– Hot forming machines for forging, die forging (including presses) and hot hammers:
8462.11.00 — Closed die forging machines u 0%
8462.19.00 — Other u 0%
– Bending, folding, straightening or flattening machines (including press brakes) for flat products:
8462.22.00 — Profile forming machines u 0%
8462.23.00 — Numerically controlled press brakes u 0%
8462.24.00 — Numerically controlled panel bender u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8462.25.00 — Numerically controlled roll forming machines u 0%
8462.26.00 — Other numerically controlled bending, folding, straightening or flattening machines u 0%
8462.29.00 — Other u 0%
–  Slitting  lines,  cut-to-length  lines  and  other  shearing  machines (excluding   presses)   for   flat   products,   other   than   combined punching and shearing machines:
8462.32.00 — Slitting lines and cut-to-length lines u 0%
8462.33.00 — Numerically controlled shearing machines u 0%
8462.39.00 — Other u 0%
– Punching, notching or nibbling machines (excluding presses) for flat products including combined punching and shearing machine:
8462.42.00 — Numerically controlled u 0%
8462.49.00 — Other u 0%
–   Machines   for   working   tube,   pipe,   hollow   section   and   bar (excluding presses):
8462.51.00 — Numerically controlled u 0%
8462.59.00 — Other u 0%
– Cold metal working presses:
8462.61.00 — Hydraulic presses u 0%
8462.62.00 — Mechanical presses u 0%
8462.63.00 — Servo-presses u 0%
8462.69.00 — Other u 0%
8462.90.00 – Other u 0%
84.63 Other  machine-tools  for  working  metal  or  cermets,  without removing material.
8463.10.00 – Draw-benches for bars,tubes,profiles, wire or the like u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8463.20.00 – Thread rolling machines u 0%
8463.30.00 – Machines for working wire u 0%
8463.90.00 – Other u 0%
84.64 Machine-tools    for    working    stone,    ceramics,    concrete, asbestos-cement or like mineral materials or for cold working glass.
8464.10.00 – Sawing machines u 0%
8464.20.00 – Grinding or polishing machines u 0%
8464.90.00 – Other u 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 –  Machines  which  can  carry  out  different  types  of  machining operations without tool change between such operations u 0%
8465.20.00 – Machining centres u 0%
– Other:
8465.91.00 — Sawing machines u 0%
8465.92.00 — Planing, milling or moulding (by cutting) machines u 0%
8465.93.00 — Grinding, sanding or polishing machines u 0%
8465.94.00 — Bending or assembling machines u 0%
8465.95.00 — Drilling or morticing machines u 0%
8465.96.00 — Splitting, slicing or paring machines u 0%
8465.99.00 — Other u 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 – Tool holders and self-opening dieheads kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8466.20.00 – Work holders kg 0%
8466.30.00 – Dividing heads and other special attachments for machines kg 0%
– Other:
8466.91.00 — For machines of heading 84.64 kg 0%
8466.92.00 — For machines of heading 84.65 kg 0%
8466.93.00 — For machines of headings  84.56 to 84.61 kg 0%
8466.94.00 — For machines of heading 84.62 or 84.63 kg 0%
84.67 Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor.
– Pneumatic:
8467.11.00 — Rotary type (including combined rotary-percussion) u 0%
8467.19.00 — Other u 0%
– With self-contained electric motor:
8467.21.00 — Drills of all kinds u 0%
8467.22.00 — Saws u 0%
8467.29.00 — Other u 0%
– Other tools:
8467.81.00 — Chain saws u 0%
8467.89.00 — Other u 0%
– Parts:
8467.91.00 — Of chain saws kg 0%
8467.92.00 — Of pneumatic tools kg 0%
8467.99.00 — Other kg 0%
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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8468.10.00 – Hand-held blow pipes u 0%
8468.20.00 – Other gas-operated machinery and apparatus u 0%
8468.80.00 – Other machinery and apparatus u 0%
8468.90.00 – Parts kg 0%
[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 – Electronic calculators capable of operation without an   external source   of   electric   power   and   pocket-size   data   recording, reproducing and displaying machines with calculating functions u 10%
– Other electronic calculating machines:
8470.21.00 — Incorporating a printing device u 10%
8470.29.00 — Other u 10%
8470.30.00 – Other calculating machines u 10%
8470.50.00 – Cash registers u 10%
8470.90.00 – Other u 10%
84.71 Automatic   data   processing   machines   and   units   thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included.
8471.30.00 –  Portable  automatic  data  proce-ssing  machines,  weighing  not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display u 0%
– Other automatic data processing machines:
8471.41.00 — Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined u 0%
8471.49.00 — Other, presented in the form of systems u 0%
8471.50.00 –  Processing  units  other  than  those  of  sub-heading  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 u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8471.60.00 – Input or output units, whether or not containing storage units in the same housing u 0%
8471.70.00 – Storage units u 0%
8471.80.00 – Other units of automatic data processing machines u 0%
8471.90.00 – Other u 0%
84.72 Other  office  machines  (for  example,  hectograph  or  stencil duplicating   machines,   addressing   machines,   automatic banknote  dispensers,  coin-sorting  machines,  coin-counting or     wrapping     machines,     pencil-sharpening     machines, perforating or stapling machines).
8472.10.00 – Duplicating machines u 0%
8472.30.00 –    Machines  for  sorting  or  folding  mail  or  for  inserting  mail  in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps u 10%
8472.90.00 – Other u 10%
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 — Of the electronic calculating machines of subheading 8470.10, 8470.21 or 8470.29 kg 10%
8473.29.00 — Other kg 10%
8473.30.00 – Parts and accessories of the machines of heading 84.71 kg 0%
8473.40.00 – Parts and accessories of the machines of heading 84.72 kg 10%
8473.50.00 – Parts and accessories equally suitable for use with the machines of two or more of the headings  84.70 to 84.72 kg 10%
84.74 Machinery   for   sorting,   screening,   separating,   washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand.
8474.10.00 – Sorting, screening, separating or washing machines u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8474.20.00 – Crushing or grinding machines u 0%
– Mixing or kneading machines:
8474.31.00 — Concrete or mortar mixers u 0%
8474.32.00 — Machines for mixing mineral substances with bitumen u 0%
8474.39.00 — Other u 0%
8474.80.00 – Other machinery u 0%
8474.90.00 – Parts kg 0%
84.75 Machines for assembling electric or electronic lamps, tubes or  valves  or  flashbulbs,  in  glass  envelopes;  machines  for manufacturing or hot working glass or glassware.
8475.10.00 – Machines for assembling electric or electronic lamps,   tubes or valves or flashbulbs, in glass envelopes u 0%
– Machines for manufacturing or hot working glass or glassware:
8475.21.00 — Machines for making optical fibres and preforms thereof u 0%
8475.29.00 — Other u 0%
8475.90.00 – Parts kg 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 — Incorporating heating or refrigerating devices u 10%
8476.29.00 — Other u 10%
– Other machines:
8476.81.00 — Incorporating heating or refrigerating devices u 10%
8476.89.00 — Other u 10%
8476.90.00 – Parts kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
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 – Injection-moulding machines u 0%
8477.20.00 – Extruders u 0%
8477.30.00 – Blow moulding machines u 0%
8477.40.00 – Vacuum moulding machines and other thermoforming machines u 0%
– Other machinery for moulding or otherwise forming :
8477.51.00 — For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes u 0%
8477.59.00 — Other u 0%
8477.80.00 – Other machinery u 0%
8477.90.00 – Parts kg 0%
84.78 Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter.
8478.10.00 – Machinery u 0%
8478.90.00 – Parts kg 0%
84.79 Machines   and   mechanical   appliances   having   individual functions, not specified or included elsewhere in this Chapter.
8479.10.00 – Machinery for public works, building or the like u 0%
8479.20.00 –  Machinery  for  the  extraction  or  preparation  of  animal  or  fixed vegetable or microbial fats or oils u 0%
8479.30.00 – Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork u 0%
8479.40.00 – Rope or cable-making machines u 0%
8479.50.00 – Industrial robots, not elsewhere specified or included u 0%
8479.60.00 – Evaporative air coolers u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Passenger boarding bridges:
8479.71.00 — Of a kind used in airports u 0%
8479.79.00 — Other u 0%
-Other machines and mechanical appliances:
8479.81.00 — For treating metal, including electric wire coil-winders u 0%
8479.82.00 —   Mixing,   kneading,   crushing,   grinding,   screening,   sifting, homogenising, emulsifying or stirring machines u 0%
8479.83.00 — Cold isostatic presses u 0%
8479.89.00 — Other u 0%
8479.90.00 – Parts kg 0%
84.80 Moulding  boxes  for  metal  foundry;  mould  bases;  moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics.
8480.10.00 – Moulding boxes for metal foundry kg 0%
8480.20.00 – Mould bases kg 0%
8480.30.00 – Moulding patterns kg 0%
– Moulds for metal or metal carbides:
8480.41.00 — Injection or compression types kg 0%
8480.49.00 — Other kg 0%
8480.50.00 – Moulds for glass kg 0%
8480.60.00 – Moulds for mineral materials kg 0%
– Moulds for rubber or plastics:
8480.71.00 — Injection or compression types kg 0%
8480.79.00 — Other kg 0%
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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8481.10.00 – Pressure-reducing valves kg 10%
8481.20.00 – Valves for oleohydraulic or pneumatic transmissions kg 10%
8481.30.00 – Check (nonreturn) valves kg 10%
8481.40.00 – Safety or relief valves kg 10%
8481.80.00 – Other appliances kg 10%
8481.90.00 – Parts kg 10%
84.82 Ball or roller bearings.
8482.10.00 – Ball bearings u 10%
8482.20.00 –  Tapered  roller  bearings,  including  cone  and  tapered  roller assemblies u 10%
8482.30.00 – Spherical roller bearings u 10%
8482.40.00 –     Needle  roller  bearings,  including  cage  and  needle  roller assemblies u 10%
8482.50.00 –  Other  cylindrical  roller  bearings,  including  cage  and  roller assemblies u 10%
8482.80.00 – Other, including combined ball/roller bearings u 10%
– Parts:
8482.91.00 — Balls, needles and rollers kg 10%
8482.99.00 — Other kg 10%
84.83 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and  gearing;  ball  or  roller  screws;  gear  boxes  and  other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints).
8483.10.00 – Transmission shafts (including cam shafts and crank shafts) and cranks u 10%
8483.20.00 – Bearing housings, incorporating ball or roller bearings u 10%
8483.30.00 – Bearing housings, not incorporating ball or roller bearings; plain shaft bearings u 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8483.40.00 – Gears and gearing, other than toothed wheels, chain sprockets and  other  transmission  elements  presented  separately;  ball  or roller  screws;  gear  boxes  and  other  speed  changers,  including torque converters u 10%
8483.50.00 –  Flywheels and pulleys, including pulley blocks u 10%
8483.60.00 –  Clutches and shaft couplings (including universal joints) u 10%
8483.90.00 – Toothed wheels, chain sprockets and other transmission elements presented separately; parts kg 10%
84.84 Gaskets   and   similar   joints   of   metal   sheeting   combined with  other  material  or  of  two  or  more  layers  of  metal;  sets or  assortments  of  gaskets  and  similar  joints,  dissimilar in  composition,  put  up  in  pouches,  envelopes  or  similar packings; mechanical seals.
8484.10.00 – Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal kg 10%
8484.20.00 – Mechanical seals kg 10%
8484.90.00 – Other kg 10%
84.85 Machines for additive manufacturing.
8485.10.00 – By metal deposit u 0%
8485.20.00 – By plastics or rubber deposit u 0%
8485.30.00 – By plaster, cement, ceramics or glass deposit u 0%
8485.80.00 – Other u 0%
8485.90.00 – Parts u 0%
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 11
(C) to this Chapter; parts and accessories.
8486.10.00 – Machines and apparatus for the manufacture of boules         or wafers u 0%
8486.20.00 – Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8486.30.00 – Machines and apparatus for the manufacture of flat panel displays u 0%
8486.40.00 – Machines and apparatus specified in Note 11 (C) to this Chapter u 0%
8486.90.00 – Parts and accessories kg 0%
84.87 Machinery   parts,   not   containing   electrical   connectors, insulators,   coils,   contacts   or   other   electrical   features, notspecified or included elsewhere in this Chapter.
8487.10.00 – Ships’ or boats’ propellers and blades therefor kg 10%
8487.90.00 – Other kg 10%
Chapter 85
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers,  and parts and accessories of such articles
Notes.
1.-       This Chapter does not cover:
(a)       Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person;
(b)       Articles of glass of heading 70.11;
(c)       Machines and apparatus of heading 84.86;
(d)       Vacuum apparatus of a kind used in medical, surgical, dental or veterinary 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).
5.-       For the purposes of heading 85.17, the term “smartphones” means telephones for cellular networks, equipped with a mobile operating system designed to perform the functions of an automatic data processing machine such as downloading and running multiple applications simultaneously, including third-party applications, and whether or not integrating other features such as digital cameras and navigational aid systems.
6.-       For the purposes of heading 85.23:
(a)       “Solid-state non-volatile storage devices” (for example, “flash memory cards” or “flash electronic storage cards”)  are  storage  devices  with  a  connecting  socket,  comprising  in  the  same  housing  one  or  more flash memories (for example, “FLASH E²PROM”) in the form of integrated circuits mounted on a printed circuit board.   They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors;
(b)       The term “smart cards” means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM)) in the form of chips.  These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements.
7.-       For the purposes of heading 85.24, “flat panel display modules” refer to devices or apparatus for the display of information, equipped at a minimum with a display screen, which are designed to be incorporated into articles of other headings prior to use. Display screens for flat panel display modules include, but are not limited to, those which are flat, curved, flexible, foldable or stretchable in form. Flat panel display modules may incorporate additional elements, including those necessary for receiving video signals and the allocation of those signals to pixels on the display. However, heading 85.24 does not include display modules which are equipped with components  for  converting  video  signals  (e.g.,  a  scaler  IC,  decoder  IC  or  application  processer)  or  have otherwise assumed the character of goods of other headings.
For the classification of flat panel display modules defined in this Note, heading 85.24 shall take precedence over any other heading in the Nomenclature.
8.-       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.
9.-       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.
10.-     Heading 85.37 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 85.43).
11.-     For the purposes of heading 85.39, the expression “light-emitting diode (LED) light sources” covers :
(a)       “Light-emitting diode (LED) modules” which are electrical light sources based on light-emitting diodes (LED) arranged in electrical circuits and containing further elements like electrical, mechanical, thermal or optical elements. They also contain discrete active elements, discrete passive elements, or articles of heading 85.36 or 85.42 for the purposes of providing power supply or power control.  Light-emitting diode (LED) modules do not have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact.
(b)         “Light-emitting  diode  (LED)  lamps”  which  are  electrical  light  sources  containing  one  or  more  LED modules  containing  further  elements  like  electrical,  mechanical,  thermal  or  optical  elements.    The distinction between light-emitting diode (LED) modules and lightemitting diode (LED) lamps is that lamps have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact.
12.-     For the purposes of headings 85.41 and 85.42:
(a)       (i)        “Semiconductor devices” are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field or semiconductor-based transducers.
Semiconductor devices may also include assembly of plural elements, whether or not equipped with active and passive device ancillary functions.
“Semiconductor-based transducers” are, for the purposes of this definition, semiconductor-based sensors, semiconductor-based actuators, semiconductor-based resonators and semiconductor- based oscillators, which are types of discrete semiconductor-based devices, which perform an intrinsic function, which are able to convert any kind of physical or chemical phenomena or an action into an electrical signal or an electrical signal into any type of physical phenomenon or an action.
All  the  elements  in  semiconductor-based  transducers  are  indivisibly  combined,  and  may  also include necessary materials indivisibly attached, that enable their construction or function.
The following expressions mean :
(1)       “Semiconductor-based”  means  built  or  manufactured  on  a  semiconductor  substrate  or made of semiconductor materials, manufactured by semiconductor technology, in which the semiconductor substrate or material plays a critical and unreplaceable role of transducer function and performance, and the operation of which is based on semiconductor properties including physical, electrical, chemical and optical properties.
(2)       “Physical  or  chemical  phenomena”  relate  to  phenomena,  such  as  pressure,  acoustic waves,  acceleration,  vibration,  movement,  orientation,  strain,  magnetic  field  strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc.
(3)       “Semiconductor-based  sensor”  is  a  type  of  semiconductor  device,  which  consists  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 converting these into electric signals caused by resulting variations in electric properties or displacement of a mechanical structure.
(4)       “Semiconductor-based  actuator”  is  a  type  of  semiconductor  device,  which  consists  of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electric signals into physical movement.
(5)       “Semiconductor-based resonator” is a type of semiconductor device, which consists 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 in response to an external input.
(6)       “Semiconductor-based  oscillator”  is  a  type  of  semiconductor  device,  which  consists  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.
(ii)       “Light-emitting  diodes  (LED)”  are  semiconductor  devices  based  on  semiconductor  materials which convert electrical energy into visible, infra-red or ultra-violet rays, whether or not electrically connected among each other and whether or not combined with protective diodes.  Light-emitting diodes (LED) of heading 85.41 do not incorporate elements for the purposes of providing power supply or power control;”
(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 phenomena and transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure.  “Physical or chemical phenomena” relates to 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.
Subheading Notes.
1.-       Subheading 8525.81 covers only high-speed television cameras, digital cameras and video camera recorders having one or more of the following characteristics:
–          writing speed exceeding 0.5 mm per microsecond;
–          time resolution 50 nanoseconds or less;
–          frame rate exceeding 225,000 frames per second.
2.-       In respect of subheading 8525.82, radiation-hardened or radiation-tolerant television cameras, digital cameras and  video  camera  recorders  are  designed  or  shielded  to  enable  operation  in  a  high-radiation  environment. These cameras are designed to withstand a total radiation dose of at least 50 × 103 Gy(silicon) (5 × 106 RAD (silicon)), without operational degradation.
3.-       Subheading 8525.83 covers night vision television cameras, digital cameras and video camera recorders which use a photocathode to convert available light to electrons, which can be amplified and converted to yield a visible image. This subheading excludes thermal imaging cameras (generally subheading 8525.89).
4.-       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.
5.-       For the purposes of subheadings 8549.11 to 8549.19, “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.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
85.01 Electric motors and generators (excluding generating sets).
8501.10.00 – Motors of an output not exceeding 37.5 W u 0%
8501.20.00 – Universal AC/DC motors of an output exceeding 37.5 W u 0%
–  Other  DC  motors;  DC  generators,  other  than  photovoltaic generators:
8501.31.00 — Of an output not exceeding 750 W u 0%
8501.32.00 — Of an output exceeding 750 W but not exceeding 75 kW u 0%
8501.33.00 — Of an output exceeding 75 kW but not exceeding 375 kW: u 0%
8501.34.00 — Of an output exceeding 375 kW u 0%
8501.40.00 – Other AC motors,  single-phase u 0%
– Other AC motors, multi-phase:
8501.51.00 — Of an output not exceeding 750 W u 0%
8501.52.00 — Of an output exceeding 750 W but not exceeding 75 kW u 0%
8501.53.00 — Of an output exceeding 75 kW u 0%
– AC generators (alternators), other than photovoltaic generators:
8501.61.00 — Of an output not exceeding 75 kVA u 0%
8501.62.00 — Of an output exceeding 75 kVA but not exceeding  375 kVA u

 

 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8501.63.00 — Of an output exceeding 375 kVA but not exceeding 750 kVA u 0%
8501.64.00 — Of an output exceeding 750 kVA u 0%
– Photovoltaic DC generators:
8501.71.00 — Of an output not exceeding 50 W u 0%
8501.72.00 — Of an output exceeding 50 W u 0%
8501.80.00 – Photovoltaic AC generator u 0%
85.02 Electric generating sets and rotary converters.
–  Generating  sets  with  compression-ignition  internal  combustion piston engines (diesel or semi-diesel engines):
8502.11.00 — Of an output not exceeding 75 kVA u 0%
8502.12.00 — Of an output exceeding 75 kVA but not exceeding  375 kVA u 0%
8502.13.00 — Of an output exceeding 375 kVA u 0%
8502.20.00 –  Generating  sets  with  spark-ignition  internal  combustion  piston engines u 0%
– Other generating sets:
8502.31.00 — Wind-powered u 0%
8502.39.00 — Other u 0%
8502.40.00 – Electric rotary converters u 0%
85.03 8503.00.00 Parts suitable for use solely or principally with the machines of heading 85.01 or 85.02. kg 0%
85.04 Electrical   transformers,   static   converters   (for   example, rectifiers) and inductors.
8504.10.00 – Ballasts for discharge lamps or tubes u 0%
– Liquid dielectric transformers:
8504.21.00 — Having a power handling capacity not exceeding 650 kVA u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8504.22.00 — Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA u 0%
8504.23.00 — Having a power handling capacity exceeding 10,000 kVA u 0%
– Other transformers:
8504.31.00 — Having a power handling capacity not exceeding 1 kVA u 10%
8504.32.00 —  Having  a  power  handling  capacity  exceeding  1  kVA  but  not exceeding 16 kVA u 10%
8504.33.00 —  Having  a  power  handling  capacity  exceeding  16  kVA but  not exceeding 500 kVA u 0%
8504.34.00 — Having a power handling capacity exceeding 500 kVA u 0%
8504.40.00 – Static converters u 0%
8504.50.00 – Other inductors u 0%
8504.90.00 – Parts kg 0%
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 — Of metal kg 0%
8505.19.00 — Other kg 0%
8505.20.00 – Electro-magnetic couplings, clutches and brakes kg 0%
8505.90.00 – Other, including parts kg 0%
85.06 Primary cells and primary batteries.
8506.10.00 – Manganese dioxide u 35%
8506.30.00 – Mercuric oxide u 35%
8506.40.00 – Silver oxide u 35%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8506.50.00 – Lithium u 35%
8506.60.00 – Air-zinc u 35%
8506.80.00 – Other primary cells and primary batteries u 35%
8506.90.00 – Parts kg 0%
85.07 Electric accumulators, including separators therefor, whether or not rectangular (including square).
8507.10.00 – Lead-acid, of a kind used for starting piston engines u 25%
8507.20.00 – Other lead-acid accumulators u 25%
8507.30.00 – Nickel-cadmium u 25%
8507.50.00 – Nickel-metal hydride u 25%
8507.60.00 – Lithium-ion u 25%
8507.80.00 – Other accumulators u 25%
8507.90.00 – Parts kg 0%
85.08 Vacuum cleaners.
– With self-contained electric motor:
8508.11.00 — Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 l u 25%
8508.19.00 — Other u 25%
8508.60.00 – Other vacuum cleaners u 25%
8508.70.00 – Parts kg 25%
85.09 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 85.08.
8509.40.00 – Food grinders and mixers; fruit or vegetable juice extractors u 25%
8509.80.00 – Other appliances u 25%
8509.90.00 – Parts kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
85.10 Shavers,  hair  clippers  and  hair-removing  appliances,  with self-contained electric motor.
8510.10.00 – Shavers u 25%
8510.20.00 – Hair clippers u 25%
8510.30.00 – Hair-removing appliances u 25%
8510.90.00 – Parts kg 25%
85.11 Electrical  ignition  or  starting  equipment  of  a  kind  used  for spark-ignition or compression-ignition   internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines.
8511.10.00 – Sparking plugs u 10%
8511.20.00 – Ignition magnetos; magneto-dynamos; magnetic flywheels u 10%
8511.30.00 – Distributors; ignition coils u 10%
8511.40.00 – Starter motors and dual purpose starter-generators u 10%
8511.50.00 – Other generators u 10%
8511.80.00 – Other equipment u 10%
8511.90.00 – Parts kg 10%
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 – Lighting or visual signalling equipment of a kind used on bicycles kg 10%
8512.20.00 – Other lighting or visual signalling equipment u 10%
8512.30.00 – Sound signalling equipment u 10%
8512.40.00 – Windscreen wipers, defrosters and demisters u 10%
8512.90.00 – Parts kg 10%
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.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Lamps:
8513.10.10 — Miner’s safety lamps u 0%
8513.10.90 — Other u 10%
8513.90.00 – Parts kg 10%
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.
– Resistance heated furnaces and ovens:
8514.11.00 — Hot isostatic presses u 0%
8514.19.00 — Other u 0%
8514.20.00 – Furnaces and ovens functioning by induction or dielectric loss u 0%
– Other furnaces and ovens:
8514.31.00 — Electron beam furnaces u 0%
8514.32.00 — Plasma and vacuum arc furnaces u 0%
8514.39.00 — Other u 0%
8514.40.00 – Other equipment for the heat treatment of materials by induction or dielectric loss u 0%
8514.90.00 – Parts kg 0%
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 — Soldering irons and guns u 0%
8515.19.00 — Other u 0%
– Machines and apparatus for resistance welding of metal:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8515.21.00 — Fully or partly automatic u 0%
8515.29.00 — Other u 0%
– Machines and apparatus for arc (including plasma arc) welding of metals:
8515.31.00 — Fully or partly automatic u 0%
8515.39.00 — Other u 0%
8515.80.00 – Other machines and apparatus u 0%
8515.90.00 – Parts kg 0%
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 – Electric instantaneous or storage water heaters and immersion heaters u 25%
-Electric   space   heating   apparatus   and   electric   soil   heating apparatus:
8516.21.00 — Storage heating radiators u 25%
8516.29.00 — Other u 25%
– Electro-thermic hair-dressing or hand-drying apparatus:
8516.31.00 — Hair dryers u 10%
8516.32.00 — Other hair dressing  apparatus u 10%
8516.33.00 — Hand-drying apparatus u 10%
8516.40.00 – Electric smoothing irons u 10%
8516.50.00 – Microwave ovens u 10%
8516.60.00 – Other ovens; cookers, cooking plates, boiling rings, grillers and roasters u 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Other electro-thermic appliances:
8516.71.00 — Coffee or tea makers u 10%
8516.72.00 — Toasters u 10%
8516.79.00 — Other u 10%
8516.80.00 – Electric heating resistors u 10%
8516.90.00 – Parts kg 10%
85.17 Telephone sets, including smartphones and other telephones, 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  smartphones  and  other  telephones, including  telephones  for  cellular  networks  or  for  other  wireless networks:
8517.11.00 — Line telephone sets with cordless handsets u 0%
8517.13.00 — Smartphones u 0%
8517.14.00 —  Other  telephones  for  cellular  networks  or  for  other  wireless networks u 0%
8517.18.00 — Other u 0%
– 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 — Base stations u 0%
8517.62.00 —  Machines  for  the  reception,  conversion  and  transmission  or regeneration of voice, images or other data, including switching and routing apparatus: u 0%
8517.69.00 — Other u 0%
– Parts:
8517.71.00 — Aerials and aerial reflectors of all kinds; parts suitable for use therewith kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8517.79.00 — Other kg 10%
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 – Microphones and stands therefor u 25%
– Loudspeakers, whether or not mounted in their enclosures:
8518.21.00 — Single loudspeakers, mounted in their enclosures u 25%
8518.22.00 — Multiple loudspeakers, mounted in the same enclosure u 25%
8518.29.00 — Other u 25%
8518.30.00 – Headphones and earphones,  whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers u 25%
8518.40.00 – Audio-frequency electric amplifiers u 25%
8518.50.00 – Electric sound amplifier sets u 25%
8518.90.00 – Parts kg 25%
85.19 Sound recording or reproducing apparatus.
8519.20.00 – Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment u 25%
8519.30.00 – Turntables (record-decks) u 25%
– Other apparatus:
8519.81.00 — Using magnetic, optical or semiconductor media u 25%
8519.89.00 — Other u 25%
[85.20]
85.21 Video  recording  or  reproducing  apparatus,  whether  or  not incorporating a video tuner.
8521.10.00 – Magnetic tape-type u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8521.90.00 – Other u 25%
85.22 Parts  and  accessories  suitable  for  use  solely  or  principally with the apparatus of heading 85.19 or 85.21.
8522.10.00 – Pick-up cartridges kg 25%
8522.90.00 – Other kg 25%
85.23 Discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37.
– Magnetic media:
— Cards incorporating a magnetic stripe:
8523.21.10 — Unrecorded u 10%
8523.21.90 — Recorded u 25%
— Other:
8523.29.10 — Unrecorded u 10%
8523.29.90 — Recorded u 25%
– Optical media:
8523.41.00 — Unrecorded u 10%
8523.49.00 — Other u 25%
– Semiconductor media:
8523.51.00 — Solid-state non-volatile storage devices u 10%
8523.52.00 — “Smart cards” u 25%
8523.59.00 — Other u 10%
– Other:
8523.80.10 — Software u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8523.80.90 — Other u 25%
85.24 Flat  panel  display  modules,  whether  or  not  incorporating touch-sensitive screens.
-Without drivers or control circuits:
8524.11.00 — Of liquid crystals u 25%
8524.12.00 — Of organic light-emitting diodes (OLED) u 25%
8524.19.00 — Other u 25%
– Other:
8524.91.00 — Of liquid crystals u 25%
8524.92.00 — Of organic light-emitting diodes (OLED) u 25%
8524.99.00 — Other u 25%
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 – Transmission apparatus u 0%
8525.60.00 – Transmission apparatus incorporating reception apparatus u 0%
– Television cameras, digital cameras and video camera recorders:
8525.81.00 —  High-speed  goods  as  specified  in  Subheading  Note  1  to  this Chapter u 0%
8525.82.00 —   Other,   radiation-hardened   or   radiation-tolerant   goods   as specified in Subheading Note 2 to this Chapter u 0%
8525.83.00 — Other, night vision goods as specified in Subheading Note 3 to this Chapter u 0%
8525.89.00 — Other u 0%
85.26 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus.
8526.10.00 – Radar apparatus u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Other:
8526.91.00 — Radio navigational aid apparatus u 0%
8526.92.00 — Radio remote control apparatus u 0%
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 — Pocket-size radio cassette-players u 25%
8527.13.00 — Other apparatus combined with sound recording or reproducing apparatus u 25%
8527.19.00 — Other u 25%
– Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles:
8527.21.00 — Combined with sound recording or reproducing apparatus u 25%
8527.29.00 — Other u 25%
– Other:
8527.91.00 — Combined with sound recording or reproducing apparatus u 25%
8527.92.00 — Not combined with sound recording or reproducing apparatus but combined with a clock u 25%
8527.99.00 — Other u 25%
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 — Capable of directly connecting to and designed for use with an automatic data processing machine of heading 84.71 u 0%
8528.49.00 — Other u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Other monitors:
8528.52.00 — Capable of directly connecting to and designed for use with an automatic data processing machine of heading 84.71 u 0%
8528.59.00 — Other u 25%
– Projectors:
8528.62.00 — Capable of directly connecting to and designed for use with an automatic data processing machine of heading 84.71 u 0%
8528.69.00 — Other u 25%
– Reception apparatus for television, whether or not incorporating radio-broadcast   receivers   or   sound   or   video     recording   or reproducing apparatus:
8528.71.00 — Not designed to incorporate a video display or screen u 0%
— Other, colour:
8528.72.10 — Unassembled u 10%
8528.72.90 — Other u 25%
— Other, monochrome:
8528.73.10 — Unassembled u 10%
8528.73.90 — Other u 25%
85.29 Parts suitable for use solely or principally with the apparatus of headings  85.24 to 85.28.
8529.10.00 – Aerials and aerial  reflectors of all kinds; parts suitable for use therewith kg 25%
8529.90.00 – Other kg 25%
85.30 Electrical   signalling,   safety   or   traffic   control   equipment for  railways,  tramways,  roads,  inland  waterways,  parking facilities,  port  installations  or  airfields  (other  than  those  of heading 86.08).
8530.10.00 – Equipment for railways or tramways u 0%
8530.80.00 – Other equipment u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8530.90.00 – Parts kg 25%
85.31 Electric  sound  or  visual  signalling  apparatus  (for  example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 85.12 or 85.30.
8531.10.00 – Burglar or fire alarms and similar apparatus u 10%
8531.20.00 –  Indicator  panels  incorporating  liquid  crystal  devices  (LCD)  or light-emitting diodes (LED) u 10%
8531.80.00 – Other apparatus u 10%
8531.90.00 – Parts kg 10%
85.32 Electrical capacitors, fixed, variable or adjustable (pre-set).
8532.10.00 – Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors) kg 10%
– Other fixed capacitors:
8532.21.00 — Tantalum kg 10%
8532.22.00 — Aluminium electrolytic kg 10%
8532.23.00 — Ceramic dielectric, single layer kg 10%
8532.24.00 — Ceramic dielectric, multilayer kg 10%
8532.25.00 — Dielectric of paper or plastics kg 10%
8532.29.00 — Other kg 10%
8532.30.00 – Variable or adjustable (pre-set) capacitors kg 10%
8532.90.00 – Parts kg 10%
85.33 Electrical resistors (including rheostats and potentiometers), other than heating resistors.
8533.10.00 – Fixed carbon resistors,composition or film types kg 10%
– Other fixed resistors:
8533.21.00 — For a power handling capacity not exceeding 20 W kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8533.29.00 — Other kg 10%
–    Wirewound    variable    resistors,    including    rheostats    and potentiometers:
8533.31.00 — For a power handling capacity not exceeding 20 W kg 10%
8533.39.00 — Other kg 10%
8533.40.00 – Other variable resistors, including rheostats and potentiometers kg 10%
8533.90.00 – Parts kg 10%
85.34 8534.00.00 Printed circuits. kg 10%
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 – Fuses kg 0%
– Automatic circuit breakers:
8535.21.00 — For a voltage of less than 72.5 kV kg 0%
8535.29.00 — Other kg 0%
8535.30.00 – Isolating switches and make-and-break switches kg 0%
8535.40.00 – Lightning arresters, voltage limiters and surge suppressors kg 0%
8535.90.00 – Other kg 0%
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 – Fuses kg 10%
8536.20.00 – Automatic circuit breakers kg 10%
8536.30.00 – Other apparatus for protecting electrical circuits kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Relays:
8536.41.00 — For a voltage not exceeding 60 V kg 10%
8536.49.00 — Other kg 10%
8536.50.00 – Other switches kg 10%
– Lamp-holders, plugs and sockets:
8536.61.00 — Lamp-holders kg 10%
8536.69.00 — Other kg 10%
8536.70.00 – Connectors for optical fibres, optical fibre bundles or cables kg 0%
8536.90.00 – Other apparatus kg 10%
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 – For a voltage not exceeding 1,000 V kg 10%
8537.20.00 – For a voltage exceeding 1,000 V kg 0%
85.38 Parts suitable for use solely or principally with the apparatus of heading 85.35, 85.36 or 85.37.
8538.10.00 – Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus kg 10%
8538.90.00 – Other kg 10%
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) light sources.
8539.10.00 – Sealed beam lamp units u 25%
– Other filament lamps, excluding ultra-violet or infra-red lamps:
8539.21.00 — Tungsten halogen u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8539.22.00 —  Other,  of  a  power  not  exceeding  200  W  and  for  a  voltage exceeding 100 V u 25%
8539.29.00 — Other u 25%
– Discharge lamps, other than ultra-violet lamps:
8539.31.00 — Fluorescent, hot cathode u 25%
8539.32.00 — Mercury or sodium vapour lamps; metal halide lamps u 25%
8539.39.00 — Other u 25%
– Ultra-violet or infra-red lamps; arc-lamps:
8539.41.00 — Arc-lamps u 25%
8539.49.00 — Other u 25%
– Light-emitting diode (LED) light sources:
8539.51.00 — Light-emitting diode (LED) modules u 25%
8539.52.00 — Light-emitting diode (LED) lamps u 25%
8539.90.00 – Parts kg 25%
85.40 Thermionic, cold cathode or photo-cathode valves and tubes (for  example,  vacuum  or  vapour  or  gas  filled  valves  and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes).
–  Cathode-ray  television  picture  tubes,  including  video  monitor cathode-ray tubes:
8540.11.00 — Colour u 10%
8540.12.00 — Monochrome u 10%
8540.20.00 – Television camera tubes; image converters and intensifiers; other photo-cathode tubes u 10%
8540.40.00 – Data/graphic display tubes, monochrome; data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm u 10%
8540.60.00 – Other cathode-ray tubes u 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes:
8540.71.00 — Magnetrons u 10%
8540.79.00 — Other u 10%
– Other valves and tubes:
8540.81.00 — Receiver or amplifier valves and tubes u 10%
8540.89.00 — Other u 10%
– Parts:
8540.91.00 — Of cathode-ray tubes kg 10%
8540.99.00 — Other kg 10%
85.41 Semiconductor  devices  (for  example,  diodes,  transistors, semiconductor-based         transducers);         photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light- emitting diodes (LED), whether or not assembled with other light-emitting diodes (LED); mounted piezo-electric crystals.
8541.10.00 – Diodes, other than photosensitive or light-emitting diodes (LED) u 0%
– Transistors, other than photosensitive transistors:
8541.21.00 — With a dissipation rate of less  than  1 W u 0%
8541.29.00 — Other u 0%
8541.30.00 – Thyristors, diacs and triacs, other than photosensitive devices u 0%
–  Photosensitive  semiconductor  devices,  including  photovoltaic cells whether or not assembled in modules or made up into panels; lightemitting diodes (LED):
8541.41.00 — Light-emitting diodes (LED) u 0%
8541.42.00 — Photovoltaic cells not assembled in modules or made up into panel u 0%
8541.43.00 — Photovoltaic cells assembled in modules or made up into panels u 0%
8541.49.00 — Other u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Other semiconductor devices:
8541.51.00 — Semiconductor-based transducers u 0%
8541.59.00 — Other u 0%
8541.60.00 – Mounted piezo-electric crystals u 0%
8541.90.00 – Parts kg 0%
85.42 Electronic integrated circuits
– Electronic integrated circuits:
8542.31.00 —  Processors  and  controllers,  whether  or  not  combined  with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits u 10%
8542.32.00 — Memories u 10%
8542.33.00 — Amplifiers u 10%
8542.39.00 — Other u 25%
8542.90.00 – Parts kg 10%
85.43 Electrical    machines    and    apparatus,    having    individual functions, not specified or included elsewhere in this Chapter.
8543.10.00 – Particle accelerators u 10%
8543.20.00 – Signal generators u 10%
8543.30.00 –   Machines   and   apparatus   for   electroplating,   electrolysis   or electrophoresis u 0%
–  Electronic  cigarettes  and  similar  personal  electric  vaporising devices:
8543.40.10 — Electronic cigarettes u 35%
8543.40.90 — Similar personal electric vaporising devices u 25%
8543.70.00 – Other machines and apparatus u 10%
8543.90.00 – Parts kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
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 — Of copper kg 25%
8544.19.00 — Other kg 25%
8544.20.00 – Co-axial cable and other co-axial electric conductors kg 25%
8544.30.00 – Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships kg 25%
– Other electric conductors, for a voltage not exceeding 1000 V:
8544.42.00 — Fitted with connectors kg 25%
8544.49.00 — Other kg 25%
8544.60.00 – Other electric conductors, for a voltage exceeding 1,000 V kg 25%
8544.70.00 – Optical fibre cables kg 0%
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 — Of a kind used for furnaces kg 0%
8545.19.00 — Other kg 10%
8545.20.00 – Brushes kg 10%
8545.90.00 – Other kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
85.46 Electrical insulators of any material.
8546.10.00 – Of glass kg 10%
8546.20.00 – Of ceramics kg 10%
8546.90.00 – Other kg 10%
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 – Insulating fittings of ceramics kg 10%
8547.20.00 – Insulating fittings of plastics kg 10%
8547.90.00 – Other kg 10%
85.48 8548.00.00 Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter. kg 10%
85.49 Electrical and electronic waste and scrap.
– Waste and scrap of primary cells, primary batteries and electric accumulators;  spent  primary  cells,  spent  primary  batteries  and spent electric accumulator:
8549.11.00 —  Waste  and  scrap  of  lead-acid  accumulators;  spent  lead-acid accumulators kg 25%
8549.12.00 — Other, containing lead, cadmium or mercury kg 25%
8549.13.00 — Sorted by chemical type and not containing lead, cadmium or mercury kg 25%
8549.14.00 — Unsorted and not containing lead, cadmium or mercury kg 25%
8549.19.00 — Other kg 25%
– Of a kind used principally for the recovery of precious metals:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8549.21.00 — Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs) kg 25%
8549.29.00 — Other kg 25%
–  Other  electrical  and  electronic  assemblies  and  printed  circuit boards:
8549.31.00 — Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs) kg 25%
8549.39.00 — Other kg 25%
– Other:
8549.91.00 — Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs) kg 25%
8549.99.00 — Other kg 25%
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.
Chapter 86
Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof;
mechanical (including electro-mechanical)
traffic signalling equipment of all kinds
Notes.
1.-       This Chapter does not cover:
(a)       Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 44.06 or 68.10);
(b)       Railway or tramway track construction material of iron or steel of heading 73.02; or
(c)       Electrical signalling, safety or traffic control equipment of heading 85.30.
2.-       Heading 86.07 applies, inter alia, to:
(a)       Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;
(b)       Frames, underframes, bogies and bissel-bogies;
(c)       Axle boxes; brake gear;
(d)       Buffers for rolling-stock; hooks and other coupling gear and corridor connections;
(e)       Coachwork.
3.-       Subject to the provisions of Note 1 above, heading 86.08 applies, inter alia, to:
(a)       Assembled track, turntables, platform buffers, loading gauges;
(b)       Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical  (including  electro-mechanical)  signalling,  safety  or  traffic  control  equipment,  whether  or not  fitted  for  electric  lighting,  for  railways,  tramways, roads,  inland  waterways,  parking  facilities, port installations or airfields.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
86.01 Rail locomotives powered from an external source of elec- tricity or by electric accumulators.
8601.10.00 – Powered from an external source of electricity u 0%
8601.20.00 – Powered by electric accumulators u 0%
86.02 Other rail locomotives; locomotive tenders.
8602.10.00 – Diesel-electric locomotives u 0%
8602.90.00 – Other u 0%
86.03 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 86.04.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8603.10.00 – Powered from an external source of electricity u 0%
8603.90.00 – Other u 0%
86.04 8604.00.00 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers,  trackliners,  testing  coaches  and  track  inspection vehicles). u 0%
86.05 8605.00.00 Railway  or  tramway  passenger  coaches,  not  self-propelled; luggage vans, post office coaches and other special purpose railway  or  tramway  coaches,  not  self-propelled  (excluding those of heading 86.04). u 0%
86.06 Railway   or   tramway   goods   vans   and   wagons,   not   self- propelled.
8606.10.00 – Tank wagons and the like u 0%
8606.30.00 –   Self-discharging   vans   and   wagons,   other   than   those   of subheading 8606.10 u 0%
– Other:
8606.91.00 — Covered and closed u 0%
8606.92.00 — Open, with non-removable sides of a height exceeding 60 cm u 0%
8606.99.00 — Other u 0%
86.07 Parts of railway or tramway locomotives or rolling-stock.
– Bogies, bissel-bogies, axles and wheels, and parts thereof :
8607.11.00 — Driving bogies and bissel-bogies kg 0%
8607.12.00 — Other bogies and bissel-bogies kg 0%
8607.19.00 — Other, including parts kg 0%
– Brakes and parts thereof:
8607.21.00 — Air brakes and parts thereof kg 0%
8607.29.00 — Other kg 0%
8607.30.00 – Hooks and other coupling devices, buffers, and parts thereof kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Other:
8607.91.00 — Of locomotives kg 0%
8607.99.00 — Other kg 0%
86.08 8608.00.00 Railway  or  tramway  track  fixtures  and  fittings;  mechanical (including  electro-mechanical)  signalling,  safety  or  traffic control   equipment   for   railways,   tramways,   roads,   inland waterways,  parking  facilities,  port  installations  or  airfields; parts of the foregoing. kg 0%
86.09 8609.00.00 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport. u 0%
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.
Subheading Note
1.-         Subheading 8708.22 covers:
(a)         front windscreens (windshields), rear windows and other windows, framed; and
(b)         front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, when suitable for use solely or principally with the motor vehicles of headings 87.01 to 87.05.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
87.01 Tractors (other than tractors of heading 87.09).
8701.10.00 – Single axle tractors u 0%
– Road tractors for semi-trailers:
— with only compression-ignition internal combustion piston engine (diesel or semi-diesel):
8701.21.10 — Unassembled u 0%
8701.21.90 — Other u 10%
— with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion:
8701.22.10 — Unassembled u 0%
8701.22.90 — Other u 10%
— with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8701.23.10 — Unassembled u 0%
8701.23.90 — Other u 10%
— with only electric motor for propulsion:
8701.24.10 — Unassembled u 0%
8701.24.90 — Other u 10%
–Other:
8701.29.10 — Unassembled u 0%
8701.29.90 — Other u 10%
8701.30.00 – Track-laying tractors u 0%
– Other, of an engine power:
8701.91.00 — Not exceeding 18 kW u 0%
8701.92.00 — Exceeding 18 kW but not exceeding 37 kW u 0%
8701.93.00 — Exceeding 37 kW but not exceeding 75 kW u 0%
8701.94.00 — Exceeding 75 kW but not exceeding 130 kW u 0%
8701.95.00 — Exceeding 130 kW u 0%
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):
— Four wheel drive vehicles for the transport of ten persons:
8702.10.11 —- Unassembled u 0%
8702.10.19 —- Other u 25%
—  Other,  for  the  transport  of  10  or  more  but  not  exceeding  25 persons:
8702.10.21 —- Unassembled u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8702.10.22 —- For the transport   of not more than 15 persons u 25%
8702.10.29 —- Other u 25%
— For the transport of more than 25 persons:
8702.10.91 —- Unassembled u 0%
8702.10.99 —- Other u 25%
– With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion:
— Four wheel drive vehicles for the transport of ten persons:
8702.20.11 —- Unassembled u 0%
8702.20.19 —- Other u 25%
—  Other,  for  the  transport  of  10  or  more  but  not  exceeding  25 persons:
8702.20.21 —- Unassembled u 0%
8702.20.22 —- For the transport   of not more than 15 persons u 25%
8702.20.29 —- Other u 25%
— For the transport of more than 25 persons:
8702.20.91 —- Unassembled u 0%
8702.20.99 —- Other u 25%
– With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion:
— Four wheel drive vehicles for the transport of ten persons:
8702.30.11 —- Unassembled u 0%
8702.30.19 —- Other u 25%
—  Other,  for  the  transport  of  10  or  more  but  not  exceeding  25 persons:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8702.30.21 —- Unassembled u 0%
8702.30.22 —- For the transport   of not more than 15 persons u 25%
8702.30.29 —- Other u 25%
— For the transport of more than 25 persons:
8702.30.91 —- Unassembled u 0%
8702.30.99 —- Other u 25%
– With only electric motor for propulsion:
— Four wheel drive vehicles for the transport of ten persons:
8702.40.11 —- Unassembled u 0%
8702.40.19 —- Other u 25%
—  Other,  for  the  transport  of  10  or  more  but  not  exceeding  25 persons:
8702.40.21 —- Unassembled u 0%
8702.40.22 —- For the transport   of not more than 15 persons u 25%
8702.40.29 —- Other u 25%
— For the transport of more than 25 persons:
8702.40.91 —- Unassembled u 0%
8702.40.99 —- Other u 25%
– Other:
— Four wheel drive vehicles for the transport of ten persons:
8702.90.11 —- Unassembled u 0%
8702.90.19 —- Other u 25%
—  Other,  for  the  transport  of  10  or  more  but  not  exceeding  25 persons:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8702.90.21 —- Unassembled u 0%
8702.90.29 —- Other u 25%
— For the transport of more than 25 persons:
8702.90.91 —- Unassembled u 0%
8702.90.99 —- Other u 25%
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.
– Vehicles specially designed for travelling on snow; golf cars and similar vehicles:
8703.10.10 — Unassembled u 0%
8703.10.90 — Other u 25%
–  Other  vehicles,  with  only  spark-ignition  internal  combustion piston engine:
— Of a cylinder capacity not exceeding 1,000 cc:
8703.21.10 — Unassembled u 0%
8703.21.90 — Other u 25%
—   Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:
8703.22.10 — Unassembled u 0%
8703.22.90 — Other u 25%
—  Of  a  cylinder  capacity  exceeding  1,500  cc  but  not  exceeding 3,000 cc:
8703.23.10 — Unassembled u 0%
8703.23.90 — Other u 25%
— Of a cylinder capacity exceeding 3,000 cc:
8703.24.10 — Unassembled u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8703.24.90 — Other u 25%
– Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel);
— Of a cylinder capacity not exceeding 1,500 cc:
8703.31.10 — Unassembled u 0%
8703.31.90 — Other u 25%
—  Of  a  cylinder  capacity  exceeding  1,500  cc  but  not  exceeding 2,500 cc:
8703.32.10 — Unassembled u 0%
8703.32.90 — Other u 25%
— Of a cylinder capacity exceeding 2,500 cc:
8703.33.10 — Unassembled u 0%
8703.33.90 — Other u 25%
8703.40.00 –  Other  vehicles,  with  both  spark-ignition  internal  combustion piston engine and electric motor as motors for propulsion, other than  those  capable  of  being  charged  by  plugging  to  external source of electric power u 25%
8703.50.00 –   Other   vehicles,   with   both   compression-ignition   internal combustion  piston  engine  (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 u 25%
8703.60.00 –  Other  vehicles,  with  both  spark-ignition  internal  combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power u 25%
8703.70.00 –   Other   vehicles,   with   both   compression-ignition   internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power u 25%
8703.80.00 – Other vehicles, with only electric motor for propulsion u 25%
8703.90.00 – Other u 25%
– Other:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8703.90.10 — Ambulances and hearses u 0%
8703.90.20 — Unassembled u 0%
8703.90.90 — Other u 25%
87.04 Motor vehicles for the transport of goods.
– Dumpers designed for off-highway use:
8704.10.10 — Unassembled u 0%
8704.10.90 — Other u 10%
– Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel:
— g.v.w not exceeding 5 tonnes:
8704.21.10 — Unassembled u 0%
8704.21.90 — Other u 25%
–g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes:
8704.22.10 — Unassembled u 0%
8704.22.90 — Other u 25%
— g.v.w. exceeding 20 tonnes:
8704.23.10 — Unassembled u 0%
8704.23.90 — Other u 25%
– Other, with only spark-ignition internal combustion piston engine:
— g.v.w. not  exceeding 5 tonnes:
8704.31.10 — Unassembled u 0%
8704.31.90 — Other u 25%
— g.v.w. exceeding 5 tonnes:
8704.32.10 — Unassembled u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8704.32.90 — Other u 25%
– Other, with both compression-ignition internal combustion piston engine  (diesel  or  semi-diesel)  and  electric  motor  as  motors  for propulsion:
— g.v.w. not  exceeding 5 tonnes:
8704.41.10 — Unassembled u 0%
8704.41.90 — Other u 25%
— g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes:
8704.42.10 — Unassembled u 0%
8704.42.90 — Other u 25%
— g.v.w. exceeding 20 tonnes:
8704.43.10 — Unassembled u 0%
8704.43.90 — Other u 25%
– Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion:
— g.v.w. not  exceeding 5 tonnes:
8704.51.10 — Unassembled u 0%
8704.51.90 — Other u 25%
— g.v.w. exceeding 5 tonnes:
8704.52.10 — Unassembled u 0%
8704.52.90 — Other u 25%
– Other with only electric motor for propulsion:
8704.60.10 — Unassembled u 0%
8704.60.90 — Other u 25%
– Other:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8704.90.10 — Unassembled u 0%
8704.90.90 — Other u 10%
87.05 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown   lorries,   crane   lorries,   fire   fighting   vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units).
8705.10.00 – Crane lorries u 0%
8705.20.00 – Mobile drilling derricks u 0%
8705.30.00 – Fire fighting vehicles u 0%
8705.40.00 – Concrete-mixer lorries u 0%
8705.90.00 – Other u 0%
87.06 8706.00.00 Chassis fitted with engines, for the motor vehicles of headings
87.01 to 87.05.		 u 25%
87.07 Bodies (including cabs), for the motor vehicles of headings
87.01 to 87.05.
8707.10.00 – For the vehicles of heading 87.03 u 25%
8707.90.00 – Other u 25%
87.08 Parts  and  accessories  of  the  motor  vehicles  of  headings
87.01 to 87.05.
8708.10.00 – Bumpers and parts thereof kg 10%
– Other parts and accessories of bodies (including cabs):
8708.21.00 — Safety seat belts kg 0%
8708.22.00 —    Front  windscreens  (windshields),  rear  windows  and  other windows specified in Subheading Note 1 to this Chapter kg 10%
8708.29.00 — Other kg 10%
8708.30.00 – Brakes and servo-brakes; parts thereof kg 10%
8708.40.00 – Gear boxes and parts thereof kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8708.50.00 – Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof kg 10%
8708.70.00 – Road wheels and parts and accessories thereof kg 10%
8708.80.00 –   Suspension   systems   and   parts   thereof   (including   shock- absorbers) kg 10%
– Other parts and accessories:
8708.91.00 — Radiators and parts thereof kg 10%
8708.92.00 — Silencers (mufflers) and exhaust pipes; parts thereof kg 10%
8708.93.00 — Clutches and parts thereof kg 10%
8708.94.00 —  Steering  wheels,  steering  columns  and  steering  boxes;  parts thereof kg 10%
8708.95.00 — Safety airbags with inflater system; parts thereof kg 0%
8708.99.00 — Other kg 10%
87.09 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas  or  airports  for  short  distance  transport  of  goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles.
– Vehicles:
8709.11.00 — Electrical u 0%
8709.19.00 — Other u 0%
8709.90.00 – Parts kg 0%
87.10 8710.00.00 Tanks   and   other   armoured   fighting   vehicles,   motorised, whether or not fitted with weapons, and parts of such vehicles. u 0%
87.11 Motorcycles  (including  mopeds)  and  cycles  fitted  with  an auxiliary motor, with or without side-cars; side-cars.
– With internal combustion piston engine of a cylinder capacity not exceeding 50 cc:
8711.10.10 — Motorcycle ambulances u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8711.10.90 — Other u 25%
–  With  internal  combustion  piston  engine  of  a  cylinder  capacity exceeding 50 cc but not exceeding 250 cc:
8711.20.10 — Motorcycle ambulances u 0%
8711.20.90 — Other u 25%
–  With  internal  combustion  piston  engine  of  a  cylinder  capacity exceeding 250 cc but not exceeding 500 cc:
8711.30.10 — Motorcycle ambulances u 0%
8711.30.90 — Other u 25%
–  With  internal  combustion  piston  engine  of  a  cylinder  capacity exceeding 500 cc but not exceeding 800 cc:
8711.40.10 — Motorcycle ambulance u 0%
8711.40.90 — Other u 25%
–  With  internal  combustion  piston  engine  of  a  cylinder  capacity exceeding 800 cc:
8711.50.10 — Motorcycles ambulances u 0%
8711.50.90 — Other u 25%
8711.60.00 – With electric motor for propulsion u 25%
8711.90.00 – Other u 25%
87.12 8712.00.00 Bicycles and other cycles (including delivery tricycles), not motorised. u 10%
87.13 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.
8713.10.00 – Not mechanically propelled u 0%
8713.90.00 – Other u 0%
87.14 Parts and accessories of vehicles of headings  87.11 to 87.13.
8714.10.00 – Of motorcycles (including mopeds) kg 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8714.20.00 – Of carriages for disabled persons kg 0%
– Other:
8714.91.00 — Frames and forks, and parts thereof kg 10%
8714.92.00 — Wheel rims and spokes kg 10%
8714.93.00 — Hubs, other than coaster braking hubs and hub brakes, and free- wheel sprocket-wheels kg 10%
8714.94.00 —  Brakes,  including  coaster  braking  hubs  and  hub  brakes,  and parts thereof kg 10%
8714.95.00 — Saddles u 10%
8714.96.00 — Pedals and crank-gear, and parts thereof kg 10%
8714.99.00 — Other kg 10%
87.15 8715.00.00 Baby carriages and parts thereof. kg 25%
87.16 Trailers  and  semi-trailers;  other  vehicles,  not  mechanically propelled; parts thereof.
–  Trailers  and  semi-trailers  of  the  caravan  type,  for  housing  or camping:
8716.10.10 — Unassembled or disassembled u 0%
8716.10.90 — Other u 10%
–   Self-loading   or   self-unloading   trailers   and   semi-trailers   for agricultural purposes:
8716.20.10 — Unassembled or disassembled u 0%
8716.20.90 — Other u 10%
– Other trailers and semi-trailers for the transport of goods:
— Tanker trailers and tanker semi-trailers:
8716.31.10 — Unassembled or disassembled u 0%
8716.31.20 — Cesspool emptier u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8716.31.90 — Other u 10%
— Other:
8716.39.10 — Unassembled or disassembled u 0%
8716.39.90 — Other u 10%
– Other trailers and semi-trailers:
8716.40.10 — Unassembled or disassembled u 0%
8716.40.90 — Other u 10%
8716.80.00 – Other vehicles u 10%
8716.90.00 – Parts kg 10%
Chapter 88
Aircraft, spacecraft, and parts thereof
Note.
1.-         For the purposes of this Chapter, the expression “unmanned aircraft” means any aircraft, other than those of heading 88.01, designed to be flown without a pilot on board.   They may be designed to carry a payload or equipped with permanently integrated digital cameras or other equipment which would enable them to perform utilitarian functions during their flight.
The  expression  “unmanned  aircraft”,  however,  does  not  cover  flying  toys,  designed  solely  for  amusement purposes (heading 95.03).
Subheading Notes.
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.
2.        For the purposes of subheadings 8806.21 to 8806.24 and 8806.91 to 8806.94, the expression “maximum take- off weight” means the maximum weight of the machine in normal flying order, at take-off, including the weight of payload, equipment and fuel.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
88.01 8801.00.00 Balloons and dirigibles; gliders, hang gliders and other non- powered aircraft. u 0%
88.02 Other aircraft (for example, helicopters, aeroplanes), except unmanned  aircraft  of  heading  88.06;  spacecraft  (including satellites) and suborbital and spacecraft launch vehicles.
– Helicopters:
8802.11.00 — Of an unladen weight not exceeding 2,000 kg u 0%
8802.12.00 — Of an unladen weight exceeding 2,000 kg u 0%
8802.20.00 – Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg u 0%
8802.30.00 – Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg u 0%
8802.40.00 – Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg u 0%
8802.60.00 –  Spacecraft  (including  satellites)  and  suborbital  and  spacecraft launch vehicles u 0%
[88.03]
88.04 8804.00.00 Parachutes  (including  dirigible  parachutes  and  paragliders) and rotochutes; parts thereof and accessories thereto. kg 0%
88.05 Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles.
8805.10.00 – Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof kg 0%
– Ground flying trainers and parts thereof:
8805.21.00 — Air combat simulators and parts thereof kg 0%
8805.29.00 — Other kg 0%
88.06 Unmanned aircraft.
8806.10.00 –  Designed for the carriage of passengers u 0%
– Other, for remote-controlled flight only:
8806.21.00 — With maximum take-off weight not more than 250 g u 0%
8806.22.00 — With maximum take-off weight more than 250 g but not more than 7 kg u 0%
8806.23.00 — With maximum take-off weight more than 7 kg but not more than 25 kg u 0%
8806.24.00 — With maximum take-off weight more than 25 kg but not more than 150 kg u 0%
8806.29.00 — Other u 0%
– Other:
8806.91.00 — With maximum take-off weight not more than 250 g u 0%
8806.92.00 — With maximum take-off weight more than 250 g but not more than 7 kg u 0%
8806.93.00 — With maximum take-off weight more than 7 kg but not more than 25 kg u 0%
8806.94.00 — With maximum take-off weight more than 25 kg but not more than 150kg u 0%
8806.99.00 — Other u 0%
88.07 Parts of goods of heading 88.01, 88.02 or 88.06.
8807.10.00 – Propellers and rotors and parts thereof kg 0%
8807.20.00 – Under-carriages and parts thereof kg 0%
8807.30.00 – Other parts of aeroplanes, helicopters or unmanned aircraft kg 0%
8807.90.00 – Other kg 0%
Chapter 89
Ships, boats and floating structures
Note.
1.-       A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular kind.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
89.01 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods.
8901.10.00 –  Cruise  ships,  excursion  boats  and  similar  vessels  principally designed for the transport of persons; ferry-boats of all kinds u 0%
8901.20.00 – Tankers u 0%
8901.30.00 – Refrigerated vessels, other than those of subheading 8901.20 u 0%
8901.90.00 – Other vessels for the transport of goods and other vessels for the transport of both persons and goods u 0%
89.02 8902.00.00 Fishing   vessels;   factory   ships   and   other   vessels   for processing or preserving fishery products. u 0%
89.03 Yachts and other vessels for pleasure or sports; rowing boats and canoes.
– Inflatable (including rigid hull inflatable) boats:
8903.11.00 — Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg u 25%
8903.12.00 — Not designed for use with a motor and unladen (net) weight not exceeding 100 kg u 25%
8903.19.00 — Other u 25%
– Sailboats, other than inflatable, with or without auxiliary motor:
8903.21.00 — Of a length not exceeding 7.5 m u 25%
8903.22.00 — Of a length exceeding 7.5 m but not exceeding 24 m u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
8903.23.00 — Of a length exceeding 24 m u 25%
–   Motorboats,   other   than   inflatable,   not   including   outboard motorboats:
8903.31.00 — Of a length not exceeding 7.5 m u 25%
8903.32.00 — Of a length exceeding 7.5 m but not exceeding 24 m u 25%
8903.33.00 — Of a length exceeding 24 m u 25%
– Other:
8903.93.00 — Of a length not exceeding 7.5 m u 25%
— Other:
8903.99.10 — motor boat ambulance u 0%
8903.99.90 — Other u 25%
89.04 8904.00.00 Tugs and pusher craft. u 0%
89.05 Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function;  floating  docks;  floating  or  submersible  drilling  or production platforms.
8905.10.00 – Dredgers u 0%
8905.20.00 – Floating or submersible drilling or production platforms u 0%
8905.90.00 – Other u 0%
89.06 Other  vessels,  including  warships  and  lifeboats  other  than rowing boats.
8906.10.00 – Warships u 0%
8906.90.00 – Other u 0%
89.07 Other    floating    structures    (for    example,    rafts,    tanks, coffer-dams, landing-stages, buoys and beacons).
8907.10.00 – Inflatable rafts u 0%
8907.90.00 – Other u 0%
89.08 8908.00.00 Vessels and other floating structures for breaking up. u 0%
Section XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
Chapter 90 Optical, photographic,
cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Notes.
1.-       This Chapter does not cover:
(a)       Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 40.16), of leather or of composition leather (heading 42.05) or of textile material (heading 59.11);
(b)       Supporting belts or other support articles of textile material, whose intended effect on the organ to be supported  or  held  derives  solely  from  their  elasticity  (for  example,  maternity  belts,  thoracic  support bandages, abdominal support bandages, supports for joints or muscles) (Section XI);
(c)       Refractory goods of heading 69.03; ceramic wares for laboratory, chemical or other technical uses, of heading 69.09;
(d)       Glass mirrors, not optically worked, of heading 70.09, or mirrors of base metal or of precious metal, not being optical elements (heading 83.06 or Chapter 71);
(e)       Goods of heading 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17;
(f)        Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); however, articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences are to be classified in heading 90.21;
(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).
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 and illness, operation or injury.
Orthopaedic  appliances  include  footwear  and  special  insoles  designed  to  correct  orthopaedic  conditions, provided that they are either (1) made to measure or (2) mass-produced, presented singly and not in pairs and designed to fit either foot equally.
7.-       Heading 90.32 applies only to:
(a)       Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value; and
(b)       Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling nonelectrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
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 – Optical fibres, optical fibre bundles and cables kg 0%
9001.20.00 – Sheets and plates of polarising material kg 0%
9001.30.00 – Contact lenses u 0%
9001.40.00 – Spectacle lenses of glass u 0%
9001.50.00 – Spectacle lenses of other materials u 0%
9001.90.00 – Other kg 0%
90.02 Lenses,  prisms,  mirrors  and  other  optical  elements,  of  any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked.
– Objective lenses:
9002.11.00 — For cameras, projectors or photographic enlargers or reducers kg 10%
9002.19.00 — Other kg 10%
9002.20.00 – Filters kg 10%
9002.90.00 – Other kg 10%
90.03 Frames  and  mountings  for  spectacles,  goggles  or  the  like, and parts thereof.
– Frames and mountings:
9003.11.00 — Of plastics u 10%
9003.19.00 —  Of other materials u 10%
9003.90.00 – Parts kg 10%
90.04 Spectacles,  goggles  and  the  like,  corrective,  protective  or other.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9004.10.00 – Sunglasses: u 10%
– Other:
9004.90.10 — For correcting vision u 0%
9004.90.90 — Other u 10%
90.05 Binoculars,   monoculars,   other   optical   telescopes,   and mountings   therefor;   other   astronomical   instruments   and mountings therefor, but not including instruments for radio- astronomy.
9005.10.00 – Binoculars u 10%
9005.80.00 – Other instruments u 10%
9005.90.00 – Parts and accessories (including mountings) kg 10%
90.06 Photographic    (other    than    cinematographic)    cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 85.39.
9006.30.00 –  Cameras  specially  designed  for  underwater  use,  for  aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes u 0%
9006.40.00 – Instant print cameras u 25%
– Other cameras:
9006.53.00 — For roll film of a width of 35 mm u 25%
9006.59.00 — Other u 25%
– Photographic flashlight apparatus and flashbulbs:
9006.61.00 — Discharge lamp (“electronic”) flashlight apparatus u 25%
9006.69.00 — Other u 25%
– Parts and accessories:
9006.91.00 — For cameras kg 25%
9006.99.00 — Other kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
90.07 Cinematographic  cameras  and  projectors,  whether  or  not incorporating sound recording or reproducing apparatus.
9007.10.00 – Cameras u 10%
9007.20.00 – Projectors u 10%
– Parts and accessories:
9007.91.00 — For cameras kg 10%
9007.92.00 — For projectors kg 10%
90.08 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers.
9008.50.00 – Projectors, enlargers and reducers u 10%
9008.90.00 – Parts and accessories kg 10%
[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 – Apparatus  and  equipment  for  automatically  developing  photo- graphic  (including  cinematographic)  film  or  paper  in  rolls  or  for automatically  exposing  developed  film  to  rolls  of  photographic paper u 10%
9010.50.00 –  Other  apparatus  and  equipment  for  photographic  (including cinematographic) laboratories; negatoscopes u 10%
9010.60.00 – Projection screens u 10%
9010.90.00 – Parts and accessories kg 10%
90.11 Compound      optical      microscopes,      including      those for        photomicrography,        cinephotomicrography        or microprojection.
9011.10.00 – Stereoscopic microscopes u 0%
9011.20.00 – Other microscopes, for photomicrography, cinephotomicrography or microprojection u 0%
9011.80.00 – Other microscopes u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9011.90.00 – Parts and accessories kg 0%
90.12 Microscopes   other   than   optical   microscopes;   diffraction apparatus.
9012.10.00 – Microscopes other than optical microscopes; diffraction apparatus u 0%
9012.90.00 – Parts and accessories kg 0%
90.13 Lasers,  other  than  laser  diodes;  other  optical  appliances and instruments, not specified or included elsewhere in this Chapter.
9013.10.00 –  Telescopic  sights  for  fitting  to  arms;  periscopes;  telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI u 0%
9013.20.00 – Lasers, other than laser diodes u 0%
9013.80.00 – Other devices, appliances and instruments u 0%
9013.90.00 – Parts and accessories kg 0%
90.14 Direction finding compasses; other navigational instruments and appliances.
9014.10.00 – Direction finding compasses u 0%
9014.20.00 – Instruments and appliances for aeronautical or space navigation (other than compasses) u 0%
9014.80.00 – Other instruments and appliances u 0%
9014.90.00 – Parts and accessories kg 0%
90.15 Surveying      (including      photogrammetrical      surveying), hydrographic,  oceanographic,  hydrological,  meteorological or   geophysical   instruments   and   appliances,   excluding compasses; rangefinders.
9015.10.00 – Rangefinders u 0%
9015.20.00 – Theodolites and tachymeters (tacheometers) u 0%
9015.30.00 – Levels u 0%
9015.40.00 – Photogrammetrical surveying instruments and appliances kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9015.80.00 – Other instruments and appliances u 0%
9015.90.00 – Parts and accessories kg 0%
90.16 9016.00.00 Balances  of  a  sensitivity  of  5  cg  or  better,  with  or  without weights. kg 0%
90.17 Drawing,      marking-out      or      mathematical      calculating instruments  (for  example,  drafting  machines,  pantographs, protractors,   drawing   sets,   slide   rules,   disc   calculators); instruments  for  measuring  length,  for  use  in  the  hand  (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter.
9017.10.00 – Drafting tables and machines, whether or not automatic u 0%
9017.20.00 –   Other   drawing,   marking-out   or   mathematical   calculating instruments u 0%
9017.30.00 – Micrometers, callipers and gauges u 0%
9017.80.00 – Other instruments u 0%
9017.90.00 – Parts and accessories kg 0%
90.18 Instruments   and   appliances   used   in   medical,   surgical, dental    or    veterinary    sciences,    including    scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments.
– Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters):
9018.11.00 — Electro-cardiographs u 0%
9018.12.00 — Ultrasonic scanning apparatus u 0%
9018.13.00 — Magnetic resonance imaging apparatus u 0%
9018.14.00 — Scintigraphic apparatus u 0%
9018.19.00 — Other u 0%
9018.20.00 – Ultra-violet or infra-red ray apparatus kg 0%
– Syringes, needles, catheters, cannulae and the like:
9018.31.00 — Syringes, with or without needles u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9018.32.00 — Tubular metal needles and needles for sutures kg 0%
9018.39.00 — Other u 0%
– Other instruments and appliances, used in dental sciences:
9018.41.00 — Dental drill engines, whether or not combined on a single base with other dental equipment kg 0%
9018.49.00 — Other u 0%
9018.50.00 – Other ophthalmic instruments and appliances kg 0%
9018.90.00 – Other instruments and appliances u 0%
90.19 Mechano-therapy       appliances;       massage       apparatus; psychological   aptitude-testing   apparatus;   ozone   therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus.
9019.10.00 – Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus kg 0%
9019.20.00 –   Ozone   therapy,   oxygen   therapy,   aerosol   therapy,   artificial respiration or other therapeutic respiration apparatus kg 0%
90.20 9020.00.00 Other   breathing   appliances   and   gas   masks,   excluding protective   masks   having   neither   mechanical   parts   nor replaceable filters. kg 0%
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 – Orthopaedic or fracture appliances kg 0%
– Artificial teeth and dental fittings:
9021.21.00 — Artificial teeth kg 0%
9021.29.00 — Other kg 0%
– Other artificial parts of the body:
9021.31.00 — Artificial joints kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9021.39.00 — Other kg 0%
9021.40.00 – Hearing aids, excluding parts and accessories u 0%
9021.50.00 – Pacemakers for stimulating heart muscles, excluding parts and accessories u 0%
9021.90.00 – Other kg 0%
90.22 Apparatus  based  on  the  use  of  X-rays  or  of  alpha,  beta, gamma  or  other  ionising  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 — Computed tomography apparatus u 0%
9022.13.00 — Other,for dental uses u 0%
9022.14.00 — Other, for medical, surgical or veterinary uses u 0%
9022.19.00 — For other uses u 0%
– Apparatus based on the use of alpha, beta,   gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus:
9022.21.00 — For medical, surgical, dental or veterinary uses u 0%
9022.29.00 — For other uses u 0%
9022.30.00 – X-ray tubes u 0%
9022.90.00 – Other, including parts and accessories kg 0%
90.23 9023.00.00 Instruments,     apparatus     and     models,     designed     for demonstrational  purposes  (for  example,  in  education  or exhibitions), unsuitable for other uses. kg 0%
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).
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9024.10.00 – Machines and appliances for testing metals u 0%
9024.80.00 – Other machines and appliances u 0%
9024.90.00 – Parts and accessories kg 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 — Liquid-filled, for direct reading u 0%
9025.19.00 — Other u 0%
9025.80.00 – Other instruments u 0%
9025.90.00 – Parts and accessories kg 0%
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 – For measuring or checking the flow or level of liquids u 0%
9026.20.00 – For measuring or checking pressure u 0%
9026.80.00 – Other instruments or apparatus u 0%
9026.90.00 – Parts and accessories kg 0%
90.27 Instruments and apparatus for physical or chemical analysis (for  example,  polarimeters,  refractometers,  spectrometers, gas or smoke analysis apparatus); instruments and apparatus for  measuring  or  checking  viscosity,  porosity,  expansion, surface  tension  or  the  like;  instruments  and  apparatus  for measuring  or  checking  quantities  of  heat,  sound  or  light (including exposure meters); microtomes.
9027.10.00 – Gas or smoke analysis apparatus u 0%
9027.20.00 – Chromatographs and electrophoresis instruments u 0%
9027.30.00 –  Spectrometers,  spectrophotometers  and  spectrographs  using optical radiations (UV, visible, IR) u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9027.50.00 – Other instruments and apparatus using optical radiations (UV, visible, IR) u 0%
– Other instruments and apparatus:
9027.81.00 — Mass spectrometers u 0%
9027.89.00 — Other u 0%
9027.90.00 – Microtomes; parts and accessories kg 0%
90.28 Gas,   liquid   or   electricity   supply   or   production   meters, including calibrating meters therefor.
9028.10.00 – Gas meters u 0%
9028.20.00 – Liquid meters u 0%
9028.30.00 – Electricity meters u 0%
9028.90.00 – Parts and accessories kg 0%
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 –  Revolution  counters,  production  counters,  taximeters,  mileo- meters, pedometers and the like u 10%
9029.20.00 – Speed indicators and tachometers; stroboscopes u 10%
9029.90.00 – Parts and accessories kg 10%
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 – Instruments and apparatus for measuring or detecting ionising radiations u 0%
9030.20.00 – Oscilloscopes and oscillographs u 0%
–  Other  instruments  and  apparatus,  for  measuring  or  checking voltage,   current,   resistance   or   power   (other   than   those   for measuring or checking semiconductor wafers or devices):
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9030.31.00 — Multimeters without a recording device u 0%
9030.32.00 — Multimeters with a recording device u 0%
9030.33.00 — Other, without a recording device u 0%
9030.39.00 — Other, with a recording device u 0%
9030.40.00 –   Other   instruments   and   apparatus,   specially   designed   for telecommunications    (for    example,    cross-talk    meters,    gain measuring instruments, distortion factor meters, psophometers) u 0%
–  Other instruments and apparatus:
9030.82.00 —  For  measuring  or  checking  semiconductor  wafers  or  devices (including integrated circuits) u 0%
9030.84.00 — Other, with a recording device u 0%
9030.89.00 — Other u 0%
9030.90.00 – Parts and accessories kg 0%
90.31 Measuring    or    checking    instruments,    appliances    and machines,   not   specified   or   included   elsewhere   in   this Chapter; profile projectors.
9031.10.00 – Machines for balancing mechanical parts u 0%
9031.20.00 – Test benches u 0%
– Other optical instruments and appliances:
9031.41.00 —  For  inspecting  semiconductor  wafers  or  devices  (including integrated circuits) or for inspecting photomasks or reticles used in  manufacturing  semiconductor  devices  (including  integrated circuits) u 0%
9031.49.00 — Other u 0%
9031.80.00 – Other instruments, appliances and machines u 0%
9031.90.00 – Parts and accessories kg 0%
90.32 Automatic    regulating    or    controlling    instruments    and apparatus.
9032.10.00 – Thermostats u 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9032.20.00 – Manostats u 0%
– Other instruments and apparatus:
9032.81.00 — Hydraulic or pneumatic u 0%
9032.89.00 — Other u 0%
9032.90.00 – Parts and accessories kg 0%
90.33 9033.00.00 Parts and accessories (not specified or included elsewhere in  this  Chapter)  for  machines,  appliances,  instruments  or apparatus of Chapter 90. kg 0%
Chapter 91
Clocks and watches and parts thereof
Notes.
1.-       This Chapter does not cover:
(a)       Clock or watch glasses or weights (classified according to their constituent material);
(b)       Watch chains (heading 71.13 or 71.17, as the case may be);
(c)       Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading 71.15); clock or watch springs are, however, to be classified as clock or watch parts (heading 91.14);
(d)       Bearing balls (heading 73.26 or 84.82, as the case may be);
(e)       Articles of heading 84.12 constructed to work without an escapement;
(f)        Ball bearings (heading 84.82); or
(g)       Articles  of  Chapter  85  not  yet  assembled  together  or  with  other  components  into  watch  or  clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).
2.-       Heading 91.01 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.01 to 71.04. 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.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
91.01 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal.
– Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility:
9101.11.00 — With mechanical display only u 25%
9101.19.00 — Other u 25%
– Other wrist-watches, whether or not incorporating a stop-watch facility:
9101.21.00 — With automatic winding u 25%
9101.29.00 — Other u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
– Other:
9101.91.00 — Electrically operated u 25%
9101.99.00 — Other u 25%
91.02 Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading 91.01.
– Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility:
9102.11.00 — With mechanical display only u 25%
9102.12.00 — With opto-electronic display only u 25%
9102.19.00 — Other u 25%
– Other wrist-watches, whether or not incorporating a stop-watch facility:
9102.21.00 — With automatic winding u 25%
9102.29.00 — Other u 25%
– Other:
9102.91.00 — Electrically operated u 25%
9102.99.00 — Other u 25%
91.03 Clocks with watch movements, excluding clocks of heading 91.04.
9103.10.00 – Electrically operated u 25%
9103.90.00 – Other u 25%
91.04 9104.00.00 Instrument  panel  clocks  and  clocks  of  a  similar  type  for vehicles, aircraft, spacecraft or vessels. u 25%
91.05 Other clocks.
– Alarm clocks:
9105.11.00 — Electrically operated u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9105.19.00 — Other u 25%
– Wall clocks:
9105.21.00 — Electrically operated u 25%
9105.29.00 — Other u 25%
– Other:
9105.91.00 — Electrically operated u 25%
9105.99.00 — Other u 25%
91.06 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders).
9106.10.00 – Time-registers; time-recorders u 25%
9106.90.00 – Other u 25%
91.07 9107.00.00 Time   switches   with   clock   or   watch   movement   or   with synchronous motor. u 25%
91.08 Watch movements, complete and assembled.
– Electrically operated:
9108.11.00 —  With  mechanical  display  only  or  with  a  device  to  which  a mechanical display can be incorporated u 25%
9108.12.00 — With opto-electronic display only u 25%
9108.19.00 — Other u 25%
9108.20.00 – With automatic winding u 25%
9108.90.00 – Other u 25%
91.09 Clock movements, complete and assembled.
9109.10.00 – Electrically operated u 25%
9109.90.00 – Other u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
91.10 Complete watch or clock movements, unassembled or partly assembled   (movement   sets);   incomplete   watch   or   clock movements, assembled; rough watch or clock movements.
– Of watches:
9110.11.00 —   Complete   movements,   unassembled   or   partly   assembled (movement sets) u 25%
9110.12.00 — Incomplete movements, assembled kg 25%
9110.19.00 — Rough movements kg 25%
9110.90.00 – Other kg 25%
91.11 Watch cases and parts thereof.
9111.10.00 – Cases of precious metal or of metal clad with precious metal u 25%
9111.20.00 – Cases of base metal, whether or not gold- or silver-plated u 25%
9111.80.00 – Other cases u 25%
9111.90.00 – Parts kg 25%
91.12 Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof.
9112.20.00 – Cases u 25%
9112.90.00 – Parts kg 25%
91.13 Watch  straps,  watch  bands  and  watch  bracelets,  and  parts thereof.
9113.10.00 – Of precious metal or of metal clad with precious metal kg 25%
9113.20.00 – Of base metal, whether or not gold- or silver-plated kg 25%
9113.90.00 – Other kg 25%
91.14 Other clock or watch parts.
9114.30.00 – Dials kg 25%
9114.40.00 – Plates and bridges kg 25%
9114.90.00 – Other kg 25%
Notes. Chapter 92
Musical instruments;
parts and accessories of such articles
1.-         This Chapter does not cover:
(a)         Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(b)         Microphones,  amplifiers,  loud  speakers,  head  phones,  switches,  stroboscopes  or  other  accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter;
(c)         Toy instruments or apparatus (heading 95.03);
(d)         Brushes for cleaning musical instruments (heading 96.03), or 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.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
92.01 Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments.
9201.10.00 – Upright pianos u 10%
9201.20.00 – Grand pianos u 10%
9201.90.00 – Other u 10%
92.02 Other   string   musical   instruments   (for   example,   guitars, violins, harps).
9202.10.00 – Played with a bow u 10%
9202.90.00 – Other u 10%
[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 – Brass-wind instruments u 10%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9205.90.00 – Other u 10%
92.06 9206.00.00 Percussion    musical    instruments    (for    example,    drums, xylophones, cymbals, castanets, maracas). u 10%
92.07 Musical  instruments,  the  sound  of  which  is  produced,  or must be amplified, electrically (for example, organs,  guitars, accordions).
9207.10.00 – Keyboard instruments, other than accordions u 10%
9207.90.00 – Other u 10%
92.08 Musical boxes, fairground organs, mechanical street organs, mechanical  singing  birds,  musical  saws  and  other  musical instruments  not  falling  within  any  other  heading  of  this Chapter;  decoy  calls  of  all  kinds;  whistles,  call  horns  and other mouth-blown sound signalling instruments.
9208.10.00 – Musical boxes u 10%
9208.90.00 – Other u 10%
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 – Musical instrument strings kg 10%
– Other:
9209.91.00 — Parts and accessories for pianos kg 10%
9209.92.00 — Parts and accessories for the musical instruments of heading 92.02 kg 10%
9209.94.00 — Parts and accessories for the musical instruments of heading 92.07 kg 10%
9209.99.00 — Other kg 10%
Section XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
Chapter 93
Arms and ammunition; parts and accessories thereof
Notes.
1.-         This Chapter does not cover:
(a)         Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);
(b)         Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(c)         Armoured fighting vehicles (heading 87.10);
(d)         Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);
(e)         Bows, arrows, fencing foils or toys (Chapter 95); or
(f)          Collectors’ pieces or antiques (heading 97.05 or 97.06).
2.-         In heading 93.06, the reference to “parts thereof” does not include radio or radar apparatus of heading 85.26
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
93.01 Military weapons, other than revolvers, pistols and the arms of heading 93.07.
9301.10.00 – Artillery weapons, (for example, guns, howitzers and mortars) u 25%
9301.20.00 – Rocket launchers;  flame-throwers; grenade launchers; torpedo tubes and similar projectors u 25%
– Other:
9301.90.10 — Fully automatic shotguns u 25%
— Rifles:
9301.90.21 —-  Bolt action u 25%
9301.90.22 —-  Semi-automatic u 25%
9301.90.23 —-  Fully automatic u 25%
9301.90.29 —- Other u 25%
9301.90.30 — Machine-guns u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
— Sub-machine-guns:
9301.90.41 —- Fully automatic pistols u 25%
9301.90.49 —- Other u 25%
93.02 Revolvers and pistols, other than those of heading 93.03 or 93.04.
9302.00.10 — Revolvers u 25%
— Pistols, single barrel:
9302.00.21 —- Semi-automatic u 25%
9302.00.29 —- Other u 25%
9302.00.30 — Pistols, multiple barrel u 25%
93.03 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line- throwing guns).
9303.10.00 – Muzzle-loading firearms u 25%
–  Other  sporting,  hunting  or  target-shooting  shotguns,  including combination shotgun-rifles:
— Shotguns, single barrel:
9303.20.21 —- Pump-action u 25%
9303.20.22 —- Semi-automatic u 25%
9303.20.29 —- Other u 25%
9303.20.30 — Shotguns, multiple barrel, including combination guns u 25%
– Other sporting, hunting or target-shooting rifles:
9303.30.10 — Single-shot u 25%
9303.30.20 — Semi-automatic u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9303.90.00 – Other u 25%
93.04 9304.00.00 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07. u 25%
93.05 Parts and accessories of articles of headings  93.01 to 93.04.
– Of revolvers or pistols:
9305.10.10 — Firing mechanisms kg 25%
9305.10.20 — Frames and receivers kg 25%
9305.10.30 — Barrels kg 25%
9305.10.40 — Pistons, locking lugs and gas buffers kg 25%
9305.10.50 — Magazines and parts thereof kg 25%
9305.10.60 — Silencers (sound moderators) and parts thereof kg 25%
9305.10.70 — Butts, grips and plates kg 25%
9305.10.80 — Slides (for pistols) and cylinders (for revolvers) kg 25%
– Of shotguns or rifles of heading 93.03:
9305.20.10 — Firing mechanisms kg 25%
9305.20.20 — Frames and receivers kg 25%
9305.20.30 — Rifle barrels kg 25%
9305.20.40 — Pistons, locking lugs and gas buffers kg 25%
9305.20.50 — Magazines and parts thereof kg 25%
9305.20.60 — Silencers (sound moderators) and parts thereof kg 25%
9305.20.70 — Flash eliminators and parts thereof kg 25%
9305.20.80 — Breeches, bolts (gunlocks) and bolt carriers kg 25%
– Other:
— Of military weapons of heading 93.01:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
— Of machine-guns, sub-machine-guns, shotguns or rifles:
9305.91.11 —- Firing mechanisms kg 25%
9305.91.12 —- Frames and receivers kg 25%
9305.91.13 —- Barrels kg 25%
9305.91.14 —- Pistons, locking lugs and gas buffers kg 25%
9305.91.15 —- Magazines and parts thereof kg 25%
9305.91.16 —- Silencers (sound moderators) and parts thereof kg 25%
9305.91.17 —- Flash eliminators and parts thereof kg 25%
9305.91.18 —- Breeches, bolts (gunlocks) and bolt carriers kg 25%
9305.99.00 —  Other kg 25%
93.06 Bombs,  grenades,  torpedoes,  mines,  missiles  and  similar munitions  of  war  and  parts  thereof;  cartridges  and  other ammunition and projectiles and parts thereof, including shot and cartridge wads.
– Shotgun cartridges and parts thereof; air gun pellets:
9306.21.00 — Cartridges kg 25%
9306.29.00 — Other kg 25%
9306.30.00 – Other cartridges and parts thereof kg 25%
9306.90.00 – Other kg 25%
93.07 9307.00.00 Swords,  cutlasses,  bayonets,  lances  and  similar  arms  and parts thereof and scabbards and sheaths therefor. kg 25%
Section XX
MISCELLANEOUS MANUFACTURED ARTICLES
Chapter 94
Furniture;  bedding,  mattresses,  mattress  supports,  cushions  and  similar  stuffed  furnishings; luminaires 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 light sources and parts thereof 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  luminaires  and  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 lighting strings) 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.
Prefabricated buildings include “modular building units” of steel, normally presented in the size and shape of a standard shipping container, but substantially or completely pre-fitted internally.  Such modular building units are normally designed to be assembled together to form permanent buildings.
Additional note
1.-       A prefabricated buildings may be imported in several consignments over a period of time if this is necessary for convenience of trade or transport.
In order to be able to declare the different constituent parts under the same tariff heading or subheading as the assembled prefabricated building, the declarant must make a request in writing to the customs post not later than the first consignment and attach:
(a)       a  manual,  diagram  or,  if  necessary  several  diagrams,  of  the  prefabricated  building  showing  the  serial numbers of the most important constituent parts;
(b)       a general inventory containing an indication of the characteristics and approximate weights of the different parts and the serial numbers of the principal parts referred to above.
The application may only be accepted in fulfilment of a contract for the supply of prefabricated building which can be regarded as complete for the purposes of the EAC Tariff Nomenclature.
All the constituent parts must be imported through the same entry point within the allowed time. However, in special cases, the competent authorities may authorize importation through several points of entry. This time limit may not be exceeded unless a reasoned and justified request for an extension is made to the competent authorities.
Upon each partial importation, a list of the parts making up the consignment with references to the above mentioned general inventory must be provided. The customs declaration for each consignment must contain descriptions of both the part or parts making up the consignment and the complete prefabricated building.
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
94.01 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
9401.10.00 – Seats of a kind used for aircraft u 25%
9401.20.00 – Seats of a kind used for motor vehicles u 25%
– Swivel seats with variable height adjustment:
9401.31.00 — Of wood u 25%
9401.39.00 — Other u 25%
– Seats other than garden seats or camping equipment, convertible into beds:
9401.41.00 — Of wood u 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9401.49.00 — Other u 25%
– Seats of cane, osier, bamboo or similar materials:
9401.52.00 — Of bamboo u 25%
9401.53.00 — Of rattan u 25%
9401.59.00 — Other u 25%
– Other seats, with wooden frames:
9401.61.00 — Upholstered u 25%
9401.69.00 — Other u 25%
– Other seats, with metal frames:
9401.71.00 — Upholstered u 25%
9401.79.00 — Other u 25%
9401.80.00 – Other seats u 25%
– Parts :
9401.91.00 — Of wood u 25%
9401.99.00 — Other u 25%
94.02 Medical, surgical, dental or veterinary furniture (for example, operating  tables,  examination  tables,  hospital  beds  with mechanical  fittings,  dentists’  chairs);  barbers’  chairs  and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles.
– Dentists’, barbers’ or similar chairs and parts thereof:
9402.10.10 — Dentists’ chairs and parts thereof kg 0%
9402.10.90 — Other kg 25%
– Other:
9402.90.10 —  Operating  tables,  examination  tables  and  hospital  beds  with mechanical fittings kg 0%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9402.90.90 — Other kg 25%
94.03 Other furniture and parts thereof.
9403.10.00 – Metal furniture of a kind used in offices kg 35%
9403.20.00 – Other metal furniture kg 35%
9403.30.00 – Wooden furniture of a kind used in offices u 35%
9403.40.00 – Wooden furniture of a kind used in the kitchen u 35%
9403.50.00 – Wooden furniture of a kind used in the bedroom u 35%
9403.60.00 – Other wooden furniture u 35%
9403.70.00 – Furniture of plastics kg 35%
–  Furniture  of  other  materials,  including  cane,  osier,  bamboo  or similar materials:
9403.82.00 — Of bamboo kg 35%
9403.83.00 — Of rattan kg 25%
9403.89.00 — Other kg 35%
– Parts:
9403.91.00 — Of wood kg 35%
9403.99.00 — Other kg 35%
94.04 Mattress supports; articles of bedding and similar furnishing (for   example,   mattresses,   quilts,   eiderdowns,   Cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted  with  any  material  or  of  cellular  rubber  or  plastics, whether or not covered.
9404.10.00 – Mattress supports kg 35%
– Mattresses:
9404.21.00 — Of cellular rubber or plastics, whether or not covered u 35%
9404.29.00 — Of other materials u 35%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9404.30.00 – Sleeping bags u 35%
9404.40.00 – Quilts, bedspreads, eiderdowns and duvets (comforters) u 25%
9404.90.00 – Other kg 35%
94.05 Luminaires  and  lighting  fittings  including  searchlights  and spotlights  and  parts  thereof,  not  elsewhere  specified  or included;   illuminated   signs,   illuminated   name-plates   and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included.
–  Chandeliers  and  other  electric  ceiling  or  wall  lighting  fittings, excluding those of a kind used for lighting public open spaces or thoroughfares:
9405.11.00 —  Designed  for  use  solely  with  light-emitting  diode  (LED)  light sources kg 25%
9405.19.00 — Other kg 25%
– Electric table, desk, bedside or floor-standing luminaires:
9405.21.00 —  Designed  for  use  solely  with  light-emitting  diode  (LED)  light sources kg 25%
9405.29.00 — Other kg 25%
– Lighting strings of a kind used for Christmas trees:
9405.31.00 —  Designed  for  use  solely  with  light-emitting  diode  (LED)  light source kg 25%
9405.39.00 — Other kg 25%
– Other electric luminaires and lighting fitting:
9405.41.00 —  Photovoltaic,  designed  for  use  solely  with  light-emitting  diode (LED) light source kg 25%
9405.42.00 — Other, designed for use solely with light-emitting diode (LED) light sources kg 25%
9405.49.00 — Other kg 25%
9405.50.00 – Non-electrical luminaires and lighting fittings kg 25%
– Illuminated signs, illuminated name-plates and the like:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9405.61.00 —  Designed  for  use  solely  with  light-emitting  diode  (LED)  light source kg 25%
9405.69.00 — Other kg 25%
– Parts:
— Of glass:
9405.91.10 — For bulbs and fluorescent tubes kg 10%
9405.91.90 — Other kg 25%
9405.92.00 — Of plastics kg 25%
— Other:
9405.99.10 — For bulbs and fluorescent  tubes kg 10%
9405.99.90 — Other kg 25%
94.06 Prefabricated buildings.
– Of wood:
9406.10.10 — Greenhouse kg 0%
9406.10.20 — Cold rooms kg 0%
9406.10.90 — Other kg 25%
– Modular building units, of steel:
9406.20.10 —  Green houses kg 0%
9406.20.20 —  Cold room kg 0%
9406.20.90 — Other kg 25%
– Other:
9406.90.10 — Green houses kg 0%
9406.90.20 — Cold rooms kg 0%
9406.90.90 — Other kg 25%
Chapter 95
Notes.
1.-       This Chapter does not cover:		 Toys, games and sports requisites; parts and accessories thereof
(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)      Unmanned aircraft (heading 88.06)
(q)      Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);
(r)       Spectacles, goggles or the like, for sports or outdoor games (heading 90.04);
(s)       Decoy calls or whistles (heading 92.08);
(t)       Arms or other articles of Chapter 93;
(u)      Lighting strings of all kinds (heading 94.05);
(v)       Monopods, bipods, tripods and similar articles (heading 96.20);
(w)      Racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material); or
(x)       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).
6.-       For the purposes of heading 95.08:
(a)      The expression “amusement park rides” means a device or combination of devices or equipment that carry, convey, or direct a person or persons over or through a fixed or restricted course, including watercourses, or within a defined area for the primary purposes of amusement or entertainment. Such rides may be combined within an amusement park, theme park, water park or fairground.  These amusement park rides do not include equipment of a kind commonly installed in residences or playgrounds;
(b)      The expression “water park amusements” means a device or combination of devices or equipment that are characterised by a defined area involving water, with no purposes-built path.  Water park amusements only include equipment designed specifically for water parks; and
(c)       The expression “fairground amusements” means games of chance, strength or skill, which commonly employ an operator or attendant and may be installed in permanent buildings or independent concession stalls. Fairground amusements do not include equipment of heading 95.04.
This heading does not include equipment more specifically classified elsewhere in the Nomenclature.
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).
Heading H.S. Code / Tariff No. Description Unit of Quantity Rate
[95.01]
[95.02]
95.03 9503.00.00 Tricycles,  scooters,  pedal  cars  and  similar  wheeled  toys; dolls’  carriages;  dolls;  other  toys;  reduced-size  (“scale”) models  and  similar  recreational  models,  working  or  not; puzzles of all kinds. kg 25%
95.04 Video game consoles and machines, table or parlour games, including printables, billiards, special tables for casino games and  automatic  bowling  equipment,  amusement  machines operated by coins, banknotes, bank cards, tokens or by any other means of payment.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9504.20.00 – Articles and accessories for billiards of all kinds kg 25%
9504.30.00 – Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment. u 25%
9504.40.00 – Playing cards u 25%
9504.50.00 –  Video  game  consoles  and  machines,  other  than  those  of subheading 9504.30 kg 25%
9504.90.00 – Other u 25%
95.05 Festive,  carnival  or  other  entertainment  articles,  including conjuring tricks and novelty jokes.
9505.10.00 – Articles for Christmas festivities kg 25%
9505.90.00 – Other kg 25%
95.06 Articles   and   equipment   for   general   physical   exercise, gymnastics,  athletics,  other  sports  (including  table-  tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools.
– Snow-skis and other snow-ski equipment:
9506.11.00 — Skis 2u 25%
9506.12.00 — Ski-fastenings (ski-bindings) kg 25%
9506.19.00 — Other kg 25%
–   Water-skis,   surf-boards,   sailboards   and   other   water-sport equipment:
9506.21.00 — Sailboards u 25%
9506.29.00 — Other u 25%
– Golf clubs and other golf equipment:
9506.31.00 — Clubs, complete u 25%
9506.32.00 — Balls u 25%
9506.39.00 — Other kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9506.40.00 – Articles and equipment for table-tennis kg 25%
– Tennis, badminton or similar rackets, whether or not strung:
9506.51.00 — Lawn-tennis rackets, whether or not strung u 25%
9506.59.00 — Other u 25%
– Balls, other than golf balls and table-tennis balls:
9506.61.00 — Lawn-tennis balls u 25%
9506.62.00 — Inflatable u 25%
9506.69.00 — Other u 25%
9506.70.00 – Ice skates and roller skates, including skating boots with skates attached 2u 25%
– Other:
9506.91.00 — Articles and equipment for general physical exercise, gymnastics or athletics kg 25%
9506.99.00 — Other u 25%
95.07 Fishing  rods,  fish-hooks  and  other  line  fishing  tackle;  fish landing  nets,  butterfly  nets  and  similar  nets;  decoy  “birds” (other  than  those  of  heading  92.08  or  97.05)  and  similar hunting or shooting requisites.
9507.10.00 – Fishing rods u 25%
9507.20.00 – Fish-hooks, whether or not snelled kg 25%
9507.30.00 – Fishing reels u 25%
9507.90.00 – Other u 25%
95.08 Travelling  circuses  and  travelling  menageries;  amusement park    rides    and    water    park    amusements;    fairground amusements, including shooting galleries; travelling theatres.
9508.10.00 – Travelling circuses and travelling menageries kg 25%
– Amusement park rides and water park amusements:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9508.21.00 —  Roller coasters kg 25%
9508.22.00 — Carousels, swings and roundabouts kg 25%
9508.23.00 —  Dodge’em cars kg 25%
9508.24.00 —  Motion simulators and moving theatres kg 25%
9508.25.00 —  Water rides kg 25%
9508.26.00 —  Water park amusements kg 25%
9508.29.00 —  Other kg 25%
9508.30.00 – Fairground amusements kg 25%
9508.40.00 – Travelling theatres kg 25%
Chapter 96 Miscellaneous manufactured articles
Notes.
1.-         This Chapter does not cover:
(a)        Pencils for cosmetic or toilet uses (Chapter 33);
(b)        Articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);
(c)         Imitation jewellery (heading 71.17);
(d)        Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(e)        Cutlery  or  other  articles  of  Chapter  82  with  handles  or  other  parts  of  carving  or  moulding  materials; heading 96.01 or 96.02 applies, however, to separately presented handles or other parts of such articles;
(f)         Articles  of  Chapter  90  (for  example,  spectacle  frames  (heading  90.03),  mathematical  drawing  pens (heading 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading 90.18));
(g)        Articles of Chapter 91 (for example, clock or watch cases);
(h)        Musical instruments or parts or accessories thereof (Chapter 92);
(ij)         Articles of Chapter 93 (arms and parts thereof);
(k)         Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);
(l)          Articles of Chapter 95 (toys, games, sports requisites); or
(m)       Works of art, collectors’ pieces or antiques (Chapter 97).
2.-         In heading 96.02 the expression “vegetable or mineral carving material” means:
(a)        Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom);
(b)        Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.
3.-         In heading 96.03 the expression “prepared knots and tufts for broom or brush making” applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation.
4.-         Articles of this Chapter, other than those of headings  96.01 to 96.06 or 96.15, remain classified in the Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed).  However, headings
96.01 to 96.06 and 96.15 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
96.01 Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding).
9601.10.00 – Worked ivory and articles of ivory kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9601.90.00 – Other kg 25%
96.02 9602.00.00 Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other  moulded  or  carved  articles,  not  elsewhere  specified or  included;  worked,  unhardened  gelatin  (except  gelatin  of heading 35.03) and articles of unhardened gelatin. kg 25%
96.03 Brooms,  brushes  (including  brushes  constituting  parts  of machines, appliances or vehicles), hand-operated mechanical floor  sweepers,  not  motorised,  mops  and  feather  dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees).
9603.10.00 –  Brooms  and  brushes,  consisting  of  twigs  or  other  vegetable materials bound together, with or without handles u 25%
-Tooth  brushes,  shaving  brushes,  hair  brushes,  nail  brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances:
9603.21.00 — Tooth brushes, including dental-plate brushes u 25%
9603.29.00 — Other u 25%
9603.30.00 –  Artists’  brushes,  writing  brushes  and  similar  brushes  for  the application of cosmetics u 25%
9603.40.00 – Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers u 25%
9603.50.00 –  Other  brushes  constituting  parts  of  machines,  appliances  or vehicles u 25%
9603.90.00 – Other u 25%
96.04 9604.00.00 Hand sieves and hand riddles. u 25%
96.05 9605.00.00 Travel  sets  for  personal  toilet,  sewing  or  shoe  or  clothes cleaning. u 25%
96.06 Buttons,  press-fasteners,  snap-fasteners  and  press-studs, button moulds and other parts of these articles; button blanks.
9606.10.00 –  Press-fasteners,  snap-fasteners  and  press-studs  and  parts therefor kg 10%
– Buttons:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9606.21.00 — Of plastics, not covered with textile material kg 10%
9606.22.00 — Of base metal, not covered with textile material kg 10%
9606.29.00 — Other kg 10%
9606.30.00 – Button moulds and other parts of buttons; button blanks kg 10%
96.07 Slide fasteners and parts thereof.
– Slide fasteners:
9607.11.00 — Fitted with chain scoops of base metal kg 10%
9607.19.00 — Other kg 10%
9607.20.00 – Parts kg 10%
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 – Ball point pens u 35%
9608.20.00 – Felt tipped and other porous-tipped pens and markers u 25%
9608.30.00 – Fountain pens, stylograph pens and other pens u 25%
9608.40.00 – Propelling or sliding pencils u 25%
9608.50.00 – Sets of articles from two or more of the foregoing subheadings u 25%
9608.60.00 –  Refills  for  ball  point  pens,  comprising  the  ball  point  and  ink- reservoir u 25%
– Other:
9608.91.00 — Pen nibs and nib points u 0%
9608.99.00 — Other kg 25%
96.09 Pencils (other than pencils of heading 96.08), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9609.10.00 – Pencils and crayons, with leads encased in a sheath kg 25%
9609.20.00 – Pencil leads, black or coloured kg 25%
9609.90.00 – Other kg 25%
96.10 9610.00.00 Slates and boards, with writing or drawing surfaces, whether or not framed. kg 25%
96.11 9611.00.00 Date,  sealing  or  numbering  stamps,  and  the  like  (including devices   for  printing  or   embossing  labels),   designed  for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks. kg 25%
96.12 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes.
– Ribbons:
9612.10.10 — Reel of 900mm width u 25%
9612.10.90 — Other u 25%
9612.20.00 – Ink-pads u 25%
96.13 Cigarette   lighters   and   other   lighters,   whether   or   not mechanical  or  electrical,  and  parts  thereof  other  than  flints and wicks.
9613.10.00 – Pocket lighters, gas fuelled, non-refillable u 25%
9613.20.00 – Pocket lighters, gas fuelled, refillable u 25%
9613.80.00 – Other lighters u 25%
9613.90.00 – Parts kg 25%
96.14 9614.00.00 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof. kg 25%
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 — Of hard rubber or plastics kg 25%
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9615.19.00 — Other kg 25%
9615.90.00 – Other kg 25%
96.16 Scent  sprays  and  similar  toilet  sprays,  and  mounts  and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations.
– Scent sprays and similar toilet sprays, and mounts and heads therefor:
9616.10.10 — Heads used in the manufacture of sprays kg 10%
— Other:
9616.10.91 —- Trigger spray and lotion pumps kg 10%
9616.10.99 —- Other kg 25%
9616.20.00 – Powder-puffs and pads for the application of cosmetics or toilet preparations kg 25%
96.17 9617.00.00 Vacuum  flasks  and  other  vacuum  vessels,  complete;  parts thereof other than glass inners. kg 25%
96.18 9618.00.00 Tailors’ dummies and other lay figures; automata and other animated displays used for shop window dressing. kg 25%
96.19 Sanitary   towels   (pads)   and   tampons,   napkins   (diapers), napkin liners and similar articles, of any material.
9619.00.10 — Sanitary towels (pads) and tampons kg 0%
9619.00.90 — Other kg 25%
96.20 9620.00.00 Monopods, bipods, tripods and similar articles. kg 25%
Section XXI
WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES
Notes. Chapter 97
Works of art, collectors’ pieces and antiques
1.-         This Chapter does not cover:
(a)         Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07;
(b)         Theatrical scenery, studio back cloths or the like, of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or
(c)         Pearls, natural or cultured, or precious or semi-precious stones (headings 71.01 to 71.03).
2.-         Heading 97.01 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.
3.-         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.
4.-         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.
5.-         (A)       Subject to Notes 1 to 4 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.
6.-         Frames  around  paintings,  drawings,  pastels,  collages  or  similar  decorative  plaques,  engravings,  prints  or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles.  Frames which are not of a kind or of a value normal to the articles referred to in this Note are to be classified separately.
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
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; col- lages, mosaics and similar decorative plaques.
– Of an age exceeding 100 years:
9701.21.00 — Paintings, drawings and pastels u 25%
9701.22.00 — Mosaics u 25%
9701.29.00 — Other kg 25%
– Other:
Heading H.S. Code /
Tariff No.		 Description Unit of
Quantity		 Rate
9701.91.00 — Paintings, drawings and pastels u 25%
9701.92.00 — Mosaic u 25%
9701.99.00 — Other kg 25%
97.02 Original engravings, prints and lithographs.
9702.10.00 – Of an age exceeding 100 years u 25%
9702.90.00 – Other u 25%
97.03 Original sculptures and statuary, in any material.
9703.10.00 – Of an age exceeding 100 years u 25%
9703.90.00 – Other u 25%
97.04 9704.00.00 Postage   or   revenue   stamps,   stamp-postmarks,   first-day covers, postal stationery (stamped paper), and the like, used or unused,  other than those of heading  49.07 kg 25%
97.05 Collections    and    collectors’    pieces    of    archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest.
9705.10.00 – Collections and collectors’ pieces of archaeological, ethnographic or historical interest kg 25%
–   Collections   and   collectors’  pieces   of   zoological,   botanical, mineralogical, anatomical or paleontological interest:
9705.21.00 — Human specimens and parts thereof kg 25%
9705.22.00 — Extinct or endangered species and parts thereof kg 25%
9705.29.00 — Other kg 25%
– Collections and collectors’ pieces of numismatic interest:
9705.31.00 — Of an age exceeding 100 years kg 25%
9705.39.00 — Other kg 25%
97.06 Antiques of an age exceeding 100 years.
9706.10.00 – Of an age exceeding 250 years kg 25%
9706.90.00 – Other kg 25%
Chapter 98
(Reserved for special uses by Contracting Parties)
Chapter 99
(Reserved for special uses by Contracting Parties)
SCHEDULE 2
SENSITIVE ITEMS
Heading No. H.S. Code / Tariff No. Description Rate
04.01 Milk and cream, not concentrated nor containing added sugar or other sweetening matter.
0401.10.00 – Of a fat content, by weight, not exceeding 1% 60%
0401.20.00 – Of a fat content, by weight, exceeding 1% but not exceeding 6% 60%
0401.40.00 – Of a fat content, by weight, exceeding 6 % but not exceeding 10 % 60%
0401.50.00 – Of a fat content, by weight, exceeding 10 % 60%
04.02 Milk and cream, concentrated or containing added sugar or other sweetening matter.
0402.10.00 – In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5% 60%
0402.21.00 — Not containing added sugar or other sweetening matter 60%
0402.29.00 — Other 60%
0402.91.00 — Not containing added sugar or other sweetening matter 60%
0402.99.00 — Other 60%
04.03 Yogurt: buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other
sweetening matter or flavoured or containing added fruit, nuts or cocoa.
0403.20.00 – Yogurt 60%
0403.90.00 – Other 60%
04.06 Cheese and curd.
0406.10.00 – Fresh (unripened or uncured) cheese, including whey cheese, and curd 60%
0406.20.00 – Grated or powdered cheese, of all kinds 60%
0406.30.00 – Processed cheese, not grated or powdered 60%
0406.40.00 – Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti 60%
0406.90.00 – Other cheese 60%
10.05 Maize (corn).
1005.90.00 – Other 50%
1006 Rice
1006.10.00 – Rice in the husk (Paddy or rough) 75% or $345/MT whichever is higher
1006.20.00 – Husked (Brown) rice 75% or $345/MT whichever is higher
Heading No. H.S. Code / Tariff No. Description Rate
1006.30.00 – Semi-Milled or wholly milled rice whether or not polished or glazed 75% or $345/MT whichever is higher
1006.40.00 – Broken Rice 75% or $345/MT whichever is higher
11.01 1101.00.00 Wheat or meslin flour. 50%
11.02 Cereal flours other than of wheat or meslin.
1102.20.00 – Maize (corn) flour 50%
1102.90.10 — Rice flour 75% or $345/MT whichever is higher
17.01 Cane or beet sugar and chemically pure sucrose, in solid form.
1701.12.10 — Jaggery 100 % or $ 460/MT whichever is higher
1701.12.90 — Other 100 % or $ 460/MT whichever is higher
1701.13.10 — Jaggery 100 % or $ 460/MT whichever is higher
1701.13.90 — Other 100 % or $ 460/MT whichever is higher
1701.14.10 — Jaggery 100 % or $ 460/MT whichever is higher
1701.14.90 — Other 100 % or $ 460/MT whichever is higher
1701.91.00 — Containing added flavouring or colouring matter 100 % or $ 460/MT whichever is higher
1701.99.10 —Sugar for industrial use 100 % or $ 460/MT whichever is higher
1701.99.90 — Other 100 % or $ 460/MT whichever is higher
52.08 Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing not more than 200 g/m2.
5208.51.10 — Khanga, Kikoi and Kitenge 50%
5208.52.10 — Khanga, Kikoi and Kitenge 50%
52.09 Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing more than 200 g/m2.
5209.51.10 — Khanga, Kikoi and Kitenge 50%
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.
5210.51.10 — Khanga, Kikoi and Kitenge 50%
Heading No. H.S. Code / Tariff No. Description Rate
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.
5211.51.10 — Khanga, Kikoi and Kitenge 50%
52.12 Other woven fabrics of cotton.
5212.15.10 — Khanga, Kikoi and Kitenge 50%
5212.25.10 — Khanga, Kikoi and Kitenge 50%
55.13 Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m².
5513.41.10 — Khanga, Kikoi and Kitenge 50%
55.14 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m².
5514.41.10 — Khanga, Kikoi and Kitenge 50%
62.11 Track suits, ski suits and swimwear; other garments.
6211.42.10 — Khanga, Kikoi and Kitenge 50%
6211.43.10 — Khanga, Kikoi and Kitenge 50%
6211.49.10 — of other textile material 50%
63.02 Bed linen, table linen, toilet linen and kitchen linen.
6302.21.00 –Of Cotton 50%
6302.31.00 –Of Cotton 50%
6302.51.00 –Of Cotton 50%
6302.91.00 –Of Cotton 50%

 

 

 

 

 

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