A
collection of Philippine laws, statutes and codes
not
included or cited in the main
indices
of
the Chan Robles Virtual Law Library.
EXECUTIVE ORDER NO. 367-A
AMENDING EXECUTIVE ORDER NO. 367
DATED JANUARY 18, 1972, ENTITLED “MODIFYING THE RATES OF IMPORTS DUTY
ON CERTAIN IMPORTED ARTICLES AS PROVIDED UNDER REPUBLIC ACT NO. 1937,
OTHERWISE KNOWN AS THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES, AS
AMENDED”
WHEREAS,
Executive order No. 367 dated January 18, 1972, might create some
ambiguity in the interpretation and application of its provisions,
apart from the fact that it contains superfluous and unnecessary
subheadings;
WHEREAS, it is deemed necessary to simplify and harmonize commodity
classifications in the executive order with those of the Tariff and
Customs Code for a more effective, proper and correct implementation
and administration of said executive order; and
WHEREAS, it is also necessary to effect a more comprehensive adoption
of the recommendations of the Tariff Commission and the National
Economic Council;
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines,
by virtue of the powers vested in me by law, do hereby amend Executive
Order No. 367 dated January 18, 1972, to read as follows:
Section 1. The articles specifically listed hereunder
as classified under Section 104 of Republic Act No. 1937 pay the
following rates of import duty:
Tariff
Rate
Heading
Description of Articles
of
No.
Duty
02.06 Meat and edible meat offals
(except poultry
liver), salted, dried, smoke, cooks or similarly
treated;
A. Ham and bacon
ad val. 130%
B. x x x
ex. Shoulders, other pork, beef or veal,
poultry and other smoked, dried, salted
or cooked meat
ad val. 90%
03.01 Fish, fresh (live or dead),
chilled or frozen:
A. x x x
B.
Dead
ad val. 105%
03.02 Fish, salted, dried or
smoked
ad val. 105%
03.03 Crustaceans and mollusks,
whether in shell or not,
fresh (live or dead), chilled, frozen, salted, dried or
cooked:
A.
Fresh (live or dead), chilled
or
frozen
ad val. 105%
B. Salted,
dried of
cooked
ad val. 105%
04.01 Milk and cream, fresh, not
concentrated or
sweetened
ad val. 30%
04.03 Butter:
A. x x x
B. Other n. w., kg. P3.80 or 100%
04.04 Cheese and curd:
A. x x x
B.
Other
ad val. 80%
04.05 Hen’s and birds’
eggs
and egg yolks, fresh, dried,
powdered, or
otherwise preserved,
sweetened or
not
ad val. 130%
06.03 Cut flowers and
flowers buds of
a kind suitable for bouquets or
for
ornamental purposes, fresh,
dried, dyed,
bleached, impregnated
or otherwise
prepared
ad val. 70%
ex. Cut
flowers
ad val. 100%
06.04 Foliage, branches, and other
parts (other than flowers or
buds) of
trees, shrubs, bushes
and other
plants, and mosses
and grasses,
being articles
of a kind
suitable for bouquets
or ornamental
purposes, fresh,
dried, dyed,
bleached, impregnated
or otherwise
prepared
ad val. 70%
ex.
Foliage
ad val. 100%
07.01 Vegetables, fresh of chilled:
A. Garlic g.w., 100 kgs. P200.00
B. x x x
ex. Onions and potatoes g.w., 100
kgs. P120.00
C. Other g.w., 100 kgs. P120.00
07.02 Vegetables preserved by freezing g.w., 100 kgs.
P120.00
07.04 Dried, dehydrated or
evaporated
vegetables, whole, cut or sliced,
but not
further prepared g.w., 100 kgs. P160.00
07.05 Dried leguminous
vegetables,
whole, skinned of split g.w., 100 kgs. P15.00
ex. Chick peas and sweet
peas
(excluding those
in bulk
containers for
canning);
lentils and
other legumes
(pulses) g.w., 100 kgs. P60.00
Grapes:
A. Fresh g.w., 100 kgs. P50.00
or
ad val. 60%
B. x x x
Nuts other
than coconuts,
fresh or
dried, shelled or
not
ad val. 100%
ex. Almonds, chestnuts
and
walnuts
ad val. 130%
Apples, pears and quinces,
fresh g.w., 100 kgs. P15.00
ex. Apples and pears g.w., 100
kgs. P50.00 or 55%
Stone fruits, fresh g.w., 100 kgs. P15.00
ex. Cherries, peaches and plums g.w., 100 kgs. P60.00
Berries, fresh g.w., 100 kgs. P60.00
Other fruits, fresh g.w., 100 kgs.
P60.00
Fruits, dried, other than those
falling
within heading Nos.
08.01, 08.02,
08.03, 08.04
or
08.05 g.w., 100 kgs. P100.00
Coffee (including husks, skins
and other
waste), whether or
not roasted
or freed of caffeine:
A. x x x
B. x x x
ex. Coffee, roasted including
ground
ad val. 80%
Mate
ad val. 105%
Pepper of the
genus Piper,
pimento of
the genus Capsicum
grossum) or
the genus
Pimenta:
A. x x x
B. x x x
ex. Pepper, in consumer
containers
ad val. 105%
Saffron and other spices:
A. x x x
ex. Ginger, fresh, dried,
including
frozen not in
airtight
containers g.w., 100 kgs. P64.00
B. x x x
ex. Other spices, ground,
n. e. s. (in
consumer
containers) l.w., 100 kgs. P80.00
Cereal groats and cereal meal;
other worked
cereal grains (e.g.,
rolled or
flaked, with or
without
heat-treatment, polished,
pearled or
crushed, or enriched,
by vitamins
or minerals but
not further
prepared), except
husked,
glazed, polished or
broken rice;
edible germ of
cereals:
A. x x x
B. x x x
ex. Barley,
pearled g.w., 100 kgs. P120.00
Oil seeds and oleaginous
fruit, whole
or broken:
A. x x x
B. Groundnuts (e. g.,
peanuts g.w., 100 kgs. P200.00
C. x x x
D. x x x
Flour of oil seeds and oleaginous
fruit
(excluding prepared
mustard
flour) g.w., 100 kgs. P50.00
ex. Soybean
powder g.w., 100 kgs. P200.00
Locust beans, fresh or dried,
whether or
not crushed or
ground, but
not further prepared;
fruit kernels
and other
vegetables
products of a kind
used
primarily for human food,
not otherwise
provided for g.w., 100 kgs.
P10.00
or
ad val. 30%
ex. Other seeds for food
(melon,
watermelon,
pumpkin)
n.e.s. g.w., 100 kgs.
P40.00 or 60%
Other
vegetable materials ad val. 60%
ex. Moss and seaweeds,
dried ad val. 90%
Margarine,
imitation lard
and other
prepared edible
fats l.w., kg. P2.80
Sausages and
similar preparations
of meat ,
meat offals or any other
animal
substances:
A. x x x
1. Sausages, Bilbao type l.w., kg.
P15.00
and ad val.
110%
2. Other ad val. 110%
B. Other ad val. 110%
Other
prepared or preserved
meat or meat
offals:
A. x x x
B. x x x
ex. Ham, bacon, poultry,
other pork
and beef
and meat
pastes and
spreads in
airtight
containers ad val. 105%
Meat
extracts, soups and broths ad val. 75%
ex. Soups (in liquid, solid
or powder)
meat juice
and other
meat extracts
and
preparations, n.e.s.
in airtight
containers ad val. 105%
Prepared or
preserved fish, including
caviar and
caviar substitutes and
fish soups:
A. x x x
1. Tuna ad val. 60%
2. x x x
ex. Anchovies ad val. 60%
B. Caviar and caviar substitutes
l.w., kg. P4.00
and ad val.
85%
C.
Others l.w., kg. P4.00
and ad val.
85%
Crustaceans
and mollusks,
prepared or
preserved,
including
soups:
A.
x x x
B. Other l.w., kg. P4.00
and ad val.
85%
Beet sugar
and cane sugar:
A.
x x x
B. Refined g.w., 100 kgs.
P160.00
Other sugars,
including
artificial
honey (whether
or not mixed
with natural
honey);
caramel g.w., 100 kgs.
P50.00
ex. Sugar cane syrup, sugar
beet syrup,
maple sugar
and maple
syrup, corn
syrup for
table use
and other
sugar and syrup,
n.e.s. g.w., 100 kgs.
P200.00
Molasses,
whether or not
decolorized g.w., 100 kgs.
P50.00
ex. Molasses, edible l.w., 100 kgs.
P200.00
17.04 Sugar confectionery, not
containing cocoa n.e.s. l.w., 100
kgs.
P200.00 or ad
val. 160%
18.03 Cocoa paste (in bulk or in
block) ad val. 90%
18.04 Cocoa butter (fat or
oil) ad val. 100%
18.05 Cocoa powder, whether or
not sweetened ad val. 90%
18.06 Chocolate and chocolate
products:
A. x x x
B. Other ad val.
100%
19.02 Preparations of flour, starch
or malt extract, of a kind used
as infant food or for dietetic
or culinary purposes, containing
less than fifty per cent
by weight of cocoa:
A. x x x
B. x x x
ex. Cereal foods for infants;
food preparations for
babies, all kinds, n.e.s.
and other preparations
of cereals, flour and
fecula for food n.e.s.
(including cereal products
made from flour or starch
containing not more than
20% sugar, honey eggs, fats,
cheese, fish, shrimps, fruit,
etc. ad val. 60%
Macaroni, vermicelli, spaghetti
and similar products (including
sotanghon, miki, bihon and
misua) ad val. 130%
Prepared foods obtained by
the swelling or roasting
of cereals (puffed rice,
corn flakes and similar
products) ad val. 75%
Bread, ship biscuits and
other ordinary bakers’
products, not containing
sugar, honey, eggs, fats,
cheese or fruit g.w., 100 kgs.
P120.00
Pastry, biscuits, cakes and
other fine bakers’ products,
whether or not containing
cocoa in any proportion g.w., 100
kgs.
P160.00
Vegetables and fruits preserved
in vinegar or acetic
acid, with or without salt,
spices or mustard, including
pickles, mustard pickles and
the like ad val. 100%
ex. Pickled olives,
pickled soybean
(tausi) and other
pickled vegetables,
n.e.s. ad val. 130%
Vegetables preserved otherwise
than in vinegar or acetic
acid ad val. 130%
20.06 Fruits, including crushed
fruits,
otherwise preserved, whether or
not containing added sugar or
spirit:
A. x x x
B. Other ad val.
105%
20.07 Fruit and vegetable juices,
whether or not containing
added sugar, but unfermented
and not containing spirit:
A. x x x
ex. Pineapple concentrates
in airtight containers
and natural fruit juice
concentrates (liquid
form) in retail containers
(cans, bottles, etc.) ad val. 60%
B. x x x
ex. Pineapple juice and
other fruit juices,
unfermented; tomato
juice and other vegetable
juices, unfermented,
n.e.s. in aircraft,
containers ad val. 105%
21.02 Coffee extracts essences,
concentrates and similar preparations
with a basis of coffee,
liquid or dry ad val. 70%
21.04 Sauces and similar prepared
seasoning l.w., kg. P3.20
and 105% ad val.
22.02 Lemonade, flavored aerated
waters
and other non-alcoholic beverages,
not including fruit and vegetable
juices falling within heading
No. 20.07 ad val. 100%
ex. Non-alcoholic beverages
excluding fruit and
vegetable juices falling
within heading
No. 20.07 ad val. 130%
22.03 Beer, ale, porter and
stout ad val. 105%
22.07 Other fermented beverages
(e.g., cider, perry and
mead):
A. In receptacles containing
each more than two liters 1. P0.15
or
ad val. 100%
ex. Other fermented cereal
beverages 1. P0.60 or
ad val. 100%
B. In other
receptacles 1. P1.00 or
ad val. 100%
ex. Other fermented cereal
beverages 1. P0.60 or
ad val. 100%
22.08 Ethyl alcohol, whether or
not denatured:
A. x x x
ex. Rubbing (denatured)
alcohol 1. P3.00
B. x x x
22.09 Spirits, liqueurs and all
other
spirituous beverages:
A. x x x
ex. Gin and rum
1. P8.00 or
ad val, 130%
B. x x x
22.10 Vinegar 1.
P2.00
24.02 Manufactured tobacco; tobacco
extracts and essences:
A. x x x
ex. Smoking pipe
tobacco n.w., kg. P60.00
and ad val. 130%
B. Chewing tobacco and
snuff n.w., kg. P60.00
and ad val. 130%
C. x x x
ex. Cigars and
cheroots n.w., kg. P80.00
and ad val. 130%
D. Cigarettes of all
kinds n.w., kg. P20.00
and ad val. 80%
E. x x x
F. x x x
G. x x x
H. Other n.w.,
kg. P25.00
and ad val. 130%
25.01 Common salt (including rock
salt, sea salt and table
salt); pure sodium chloride;
salt liquors; sea water;
A. x x x
ex. Refined salt (purified
vacuum pan salt or grained
salt in the form of fine
crystals, 100% passing
thru a No. 20 U.S. Bureau
of Standards sieve,
containing not less than
99.5% of sodium chloride
on a dry basis but not
including chemically pure
sodium chloride) ad val. 80%
B. x x x
29.23 Single or complex oxygen-
function amino-compounds:
A. x x x
ex. Food seasoning in
retail containers (mono-
sodium glutamate) n. w., kg.,
P4.00
or ad val. 60%
B. x x x
C. x x x
30.03 Medicaments (including
veterinary medicaments):
A. x x x
B. x x x
ex. Cough drops
ad val. 60%
32.09 Varnishes, lacquers and
lacquer
enamels; other paints
and enamels; distempers,
water pigments of the kind
used for finishing leather,
pigments in linseed oil,
white spirit, spirits of
turpentine, varnish or other
paint or enamel media; prepared
dyes in forms or packings
of a kind sold by retail;
stamping foil:
A. x x x
B. x x x
C. x x x
ex. Water paints and
ready mixed paints ad val. 130%
32.13. Writing ink, printing ink
and other inks:
A. x x x
ex. Writing ink
ad val. 80%
B. x x x
C. x x x
34.01 Soap, including medicated
soap ad val. 70%
34.02 Organic surface-active
agents;
surface-active preparations
and washing preparations,
whether or not containing
soap ad val. 25%
ex. Chlorox and similar
bleaching, disinfecting
and deodorizing agents (e.g.,
Sani-color and Purex);
detergents and emulsifiers
put up on retail
packages; other cleansing
preparations, n.e.s. ad val. 60%
34.04 Artificial waxes (including
water-soluble waxes); prepared
waxes, not emulsified or
containing solvents ad val. 60%
34.05 Footwear, furniture and
floor polishes and creams,
metal polishes, scouring
powders and similar
preparations, but excluding
prepared waxes falling
within heading No. 34.04:
A. Polishes, creams and similar
preparations for footwear and
other articles of leather ad val.
130%
B. Other ad val.
70%
34.06 Candles, tapes, night lights
and the like ad val. 90%
35.03 Gelatin (including gelatin
in rectangles, whether or not
colored or surface-worked)
and gelatin derivatives; glues
derived from bones, hides,
nerves, tendons, or similar
products, and fish glues;
isinglass:
A. x x x
B. x x x
ex. Gelatin, edible,
n. e. s., (excluding
U.S.P. grade) ad val. 60%
35.06 Prepared glues not otherwise
provided for; products suitable
for use as glues put
up for sale by retail as
glues in packages not
exceeding a net weight of
one kilogram ad val. 40%
ex. Paste ad
val. 70%
36.05 Firecrackers and pyrotechnic
products (e.g., fireworks,
fog signals, fuses, amorces),
rain rockets:
A. Firecrackers
l. w., kg.
P20.00
B. x x x
ex. Pyrotechnical articles
(fireworks, etc.) ad val. 60%
36.06 Matches (excluding Bengal
matches) l.w., kg. P6.00
36.07 Ferrocerium and other
pyrophoric alloys in all forms ad
val. 100%
ex. Flints ad
val. 130%
36.08 Other combustible
preparations
and products ad val. 90%
37.07 Other cinematographic film,
exposed, whether or not
developed and whether or not
incorporating a sound track,
negative or positive:
A. Newsreels, travelogues,
technical and scientific
films linear meter
P0.20
B. Other linear
meter
P1.50
38.19 Chemical products and
preparations of the chemical
and allied industries (including
those consisting of mixture of
natural products) not otherwise
provided for; residual products
of the chemical and allied
industries, not otherwise
provided for:
A. x x x
B. x x x
C. x x x
D. x x x
ex. Meat
tenderizer ad val. 60%
39.02 Articles of materials of the
kinds described in headings
numbered 39.01 to 39.06 ad val.
100%
40.08 Plates and sheets (not cut,
or
cut into rectangles), strips and
profile shapes of unhardened
vulcanized rubber:
A. x x x
1. x x x
2. x x x
B. x x x
ex. Rubber mats and
mattings ad val. 60%
40.09 Piping and tubing of
unhardened
vulcanized rubber ad val. 25%
ex. Garden hose
ad val. 60%
40.11 Rubber tires and tubes for
vehicles and aircraft:
A. x x x
B. x x x
ex. Rubber tires for tricycles,
baby carriages and other
velocipedes; motorcycles
tires and tubes; bicycle
tires with sizes as
follows: ad val. 130%
From To
20” to 25” x 20” to 25” x 1-3/4”
1-1/8” or 1.125” or 1.750” B. E.
B.E.
26” to 27” x 26” to 27 x 2-3/4”
1-1/8” or 1.125” or 2.750” B. E.
B. E.
28” x 1-1/8” or 28” x 1-3/4” or
1.125” B.E. 1.750” B. E.
22” to 27 x 22” to 27” x 2-3/8”
1-1/8” or 1/125” or 2.375” W. O.
W.O.
28” x 1’-1/8” or 28” x 1-3/4” or
1.125” W.W. 1.125” W. O.
ex — Bicycle tubes with sizes
as follows ad val. 130%
From To
10” to 28” x 10” to 28” x 2-1/2”
1-1/8” or 1.125” or 2.500” both
both B. E. and B.E. and W. O.
W. O.
Balloon Type
24” x 2.125
22” x 2.125
20” x 2.125
C. x x x
D. x x x
1. x x x
ex. Automobile tires or
casings per tire P120
or ad val. 90%
2. x x x
ex. Automobile
tubes ad val. 90%
Articles of apparel and clothing
accessories (including gloves)
for all purposes, of rubber ad
val. 25%
ex. Men’s boys’, women’s,
girls’ and infants’
raincoats ad val. 60%
40.14 Other articles of unhardened
vulcanizing rubber:
A. x x x
B. x x x
C. Other ad val.
80%
40.16 Other articles of hardened
rubber (ebonite and vulcanite) ad
val. 60%
42.02 Travel articles (e.g.,
trunks,
suitcases, hatboxes, traveling
bags, haversacks, knapsacks,
rucksacks, kit bags), handbags,
wallets, purses, satchels,
brief cases, collar boxes,
dressing cases, pouches, toilet
bags, tool cases and
similar containers of skin,
hide, leather or of composition
leather, of vulcanized
fiber, of synthetic plastic
material, of paperboard or
of textile fabric
ad val. 100%
ex. Travel goods of
leather composition
leather, vulcanized fiber,
synthetic materials,
paperboard and textile
fabrics; handbags, wallets,
purses, pocketbooks and
similar articles except
plaiting materials ad val. 130%
42.03 Articles of apparel and
clothing
accessories of skin, hide,
leather or of composition
leather ad val. 100%
ex. Leather coats and
other leather clothing
(not including
gaiters, spats and leggings):
boxing gloves, gloves for sports,
gloves and mittens of leather
or of composition leather,
except working gloves, and other
articles of apparel and
clothing accessories
of leather or composition
leather ad val. 130%
42.05 Other articles of skin, hide,
leather or of composition
leather ad val. 70%
ex. Manufactures of leather,
ness (including watch
straps) ad val. 100%
Articles of funkiness ad val. 100%
ex. Gloves, mittens and
fur clothing not including
hats, caps or gloves ad val. 130%
Artificial fur and articles
made thereof ad val. 100%
ex. Gloves and
mittens ad val. 130%
44.01 Fuelwood, in logs, in
billets,
in twigs or in faggots; wood
waste, including sawdust Gwyn.,
100 cgs.
P2.00
ex. Fuelwood, including
sawdust g.w., 100 kgs.
P8.00
44.02 Wood charcoal (including
shell
and nut charcoal) agglomerated
or not g.w., 100 kgs.
P10.00
44.20 Wooden picture frames,
photograph frames, mirror
frames and like ad val. 130%
44.24 Household utensils of
wood ad val. 130%
44.25 Wooden tools, tool bodies,
tool handles, brush bodies
and handles, boot and shoe
lasts and trees ad val. 100%
ex. Boot and shoe
trees ad val. 130%
44.27 Cabinet work and small
joiner-made articles of
wood (e.g., boxes, small
cases, pen cases and wall
coat racks); bood and wall
for ornamental purposes or
personal adornment, not
otherwise provided for;
parts of the foregoing
articles:
A. Lamp pendants, wall
and table lamps, wall
brackets and other similar
lighting fittings ad val. 130%
B. x x x
44.28 Other articles of wood
(e.g., foundry molds,
traveling chests, trunks,
suitcases and valises) ad val. 130%
45.03 Articles of natural cork:
A. x x x
B. Other ad val.
60%
ex. Life preservers,
packing and gaskets
of cork ad val. 25%
45.04 Agglomerated cork and
articles
therefore:
A. x x x
B. x x x
C. Other ad val.
60%
46.02 Plaiting materials woven
or bound together in sheet
form, including screens,
mats and matting; straw
envelopes for bottles ad val. 100%
ex. Carpets, carpeting,
floor rugs, mats
and matting or vegetables
planting materials (including
coconut matting)
n.e.s. ad val. 130%
ex. Table mats and mattings,
of plaiting materials,
unspur ad val. 130%
48.01 Paper and paperboard
(including
cellulose wedding), machine made:
A. x x x
1. x x x
2. x x x
3. x x x
4. x x x
ex. Bond, writing and tablet
paper in rolls, sheets
or reams (excluding
linen stationery paper) ad val.
90%
5. x x x
6. x x x
7. x x x
ex. Toilet paper, in rolls
or in sheets ad val. 90%
8. x x x
9. x x x
10. x x x
11. x x x
ex. Other wrapping and
packing paper, n.e.s.;
other paper, n.e.s. ad val. 110%
B. x x x
1. x x x
2. x x x
3. x x x
4. x x x
ex. Other paperboard,
n.e.s. ad val. 60%
48.05 Paper and paperboard,
corrugated
(with or without flat
surface sheets), creped,
crinkled, embossed or
perforated:
A. x x x
ex. Crepe paper
ad val. 70%
B. x x x
48.07 Coated (including surface-
colored, decorated or printed)
or impregnated or sheets, not
being printed matter falling
within Chapter 49:
A. x x x
B. x x x
C. x x x
D. x x x
1. x x x
2. x x x
ex. Gift wrapping
paper ad val. 110%
48.10 Cigarette papers, cut to
size, in booklets or tubes:
A. x x x
B. x x x
ex. Cigarette paper cut
to size, in booklet
or tubes ad val. 60%
48.11 Wallpaper, lincrusta, borders
and friezes; window transparencies
of paper ad val. 100%
ex. Wallpaper, including
lincrusta ad val. 130%
48.12 Floor coverings with a
backing of
paper or of paperboard, whether
or not cut to size, with or
without linoleum compound ad val.
100%
ex. Linoleum (backing
of paper or paperboard) ad val.
130%
48.13 Carbon and other copying
papers
(including typewriting stencils),
cut to size, whether or not
put in boxes:
A. x x x
1. x x x
2. x x x
B. x x x
1. x x x
2. x x x
ex. Typewriter carbon
paper ad val. 120%
C. x x x
48.14 Writing blocks, envelopes,
letter cards, plain postcards,
correspondence cards; boxes,
pouches, wallets and writing
compendiums of paper or paperboard
containing an assortment
of paper stationery ad val. 65%
ex. Envelopes, letter-cards,
postcards, linen stationery
and airmail paper ad val. 95%
48.15 Other paper and paperboard,
cut to size or shape:
A. x x x
1. x x x
2. Gummed tape, not
printed ad val. 60%
3. x x x
4. Toilet paper, in rolls,
packets or otherwise
put up ad val. 95%
5. x x x
6. x x x
ex. Blotting paper, cut
to size ad val. 75%
B. x x x
C. x x x
48.18 Registers, exercise books,
notebooks, memorandum blocks,
order books, receipt books,
diaries, blotting pads, binders
(loose-leaf or other), file
covers and other stationery
of paper or paperboard;
samples and other albums and
books covers, of paper or
paperboard ad val. 65%
ex. Albums, all kinds;
notebooks, binders
(loose-leaf or not);
receipt books, order
books; book covers,
diaries, memorandum
blocks, etc; and
drawing paper in pads,
cut to size ad val. 95%
48.21. Other, articles of paper
pulp,
paper, paperboard or cellulose
wadding:
A. Serviettes ad
val. 95%
B. x x x
ex. Sipping straws; towels;
tableware of paper and
paperboard (place mats,
plates, doilies, etc.);
foto corners; printed cards
for statistical machines;
and other manufactures
of paper and paperboard,
n.e.s. ad val. 80%
49.01 Printed books, booklets,
brochures, pamphlets and
leaflets ad val. 10%
ex. Textbooks, workbooks
and supplementary
readers for elementary
grades prescribed by,
or included in the list
of approved textbooks,
workbooks and supplementary
readers of the Bureau of
Public Schools and the
Bureau of Private Schools
which are printed locally
and published by the Central
Bank from time to time ad val. 60%
49.08 Decalcomanias and transfer
papers of all kinds ad val. 20%
ex. Decals on paper or
paperboard excluding industrial
transfer imported by manufacturers
of ceramic, glass, plastics
and similar products ad val. 60%
49.09 Picture postcards, Christmas
cards and other picture greeting
cards, printed by any process,
with or without trimmings ad val.
75%
ex. Christmas cards; greeting
cards ad val. 105%
49.11 Other printed matter,
including
printed pictures and photographs:
A. x x x
ex. Advertising materials
(commercial publicity
materials, excludes
catalogues in book
form) ad val. 105%
B. x x x
C. x x x
ex. Pictures and designs
printed or otherwise reproduced
on paper or cardboard
(including lithoprints) ad val.
80%
58.01 Carpets, carpeting and rugs,
knotted (made-up or not) ad val.
130%
58.02 Other carpets, carpeting,
rugs mats and matting, and
“Kelem”, “Schumacks” and
“Karamanie” rugs and the
like (made-up or not) ad val. 130%
58.03 Handmade tapestries of the
type Gobelins, Flanders,
Aubusson, Beauvais and the
like, and needle-worked
tapestries (e.g., petit point
and cross stitch), made in
panels and the like by hand ad
val. 100%
ex. Tapestries of textile
fibers other than wool
and fine hair ad val. 130%
59.01 Wadding and articles of
wedding;
textile flock and dust and mill
neaps:
A. x x x
1. x x x
ex. Sanitary pads and/or
napkins (including Tampax) ad val.
100%
2. x x x
ex. Non-sterile absorbent
cotton ad val. 80%
59.06 Other articles made from
yarn,
twine, cordage, rope or cables,
other than textile fabrics and
articles made from such fabrics:
A. Shoe laces ad
val. 130%
B. x x x
ex. Standard lamps and
lanterns ad val. 90%
59.09 Textile fabrics coated or
impregnated with oil or
preparations with a basis
of drying oil ad val. 50%
ex. Oil cloth ad
val. 80%
59.10 Linoleum and materials
prepared on a textile base in
a similar manner to linoleum,
whether or not cut to shape
or of a kind used as floor
coverings; floor coverings
consisting of a coating applied
on a textile base, cut to
shape or not ad val. 70%
ex. Linoleum (textile
base) ad val. 100%
59.14 Wicks, of woven, plaited or
knitted textile materials,
for lamps, stoves, lighters,
candles and the like; tubular
knitted gas-mantle fabric and
incandescent gas mantles:
A. x x x
B. x x x
C. x x x
ex. Lamp and stove wicks
(except stove wicks,
tubular type, mounted;
and lamp wicks, tubular
type) and other wicks
n.e.s. ad val. 60%
60.02 Gloves, mittens and mitts,
knitted or crocheted, not
elastic nor rubberized ad val.
70%
ex. Gloves and mittens,
of cotton or wool ad val. 100%
60.04 Undergarments, knitted or
crocheted, not elastic nor rubberized:
A. Of cotton, other vegetable
textiles of rayon
ad val. 95%
B. Of synthetic or of other
artificial textiles ad val. 110%
C. Other ad val.
110%
60.05 Outer garments and other
articles, knitted or crocheted,
not elastic nor rubberized:
A. x x x
ex. Jackets, sweaters and
other outerwear, of
cotton other vegetable
textiles or rayon ad val. 100%
B. x x x
ex. Jackets, sweaters and
other outerwear, of synthetic
or of other artificial
textiles other than rayon ad val.
105%
C. x x x
ex. Jackets, sweaters and
other outerwear, of
wool or of other textile
materials, n.e.s. ad val. 105%
60.06 Knitted or crocheted fabric
and
articles thereof, elastic or
rubberized (including elastic
kneecaps and elastic stockings):
A. x x x
B. Other ad val.
95%
61.01 Men’s and boys’ outer
garments:
A. Of cotton, other vegetable
textiles or rayon ad val. 130%
B. Of synthetic or of other
artificial textiles ad val. 130%
C. Other ad val.
130%
61.02 Women’s, girls’ and infants’
outer garments:
A. Of cotton, other vegetable
textile or rayon ad val. 130%
B. Of synthetic or of other
artificial textiles ad val. 130%
C. Other ad
val. 130%
61.03 Men’s and boys’
undergarments,
including collars, shirt fronts
and cuffs:
A. x x x
ex. Men’s drawers, men’s and
boys’ shirts (including
polo shirts) and other
underwear, of cotton,
other vegetable textiles
or rayon ad val. 120%
B. x x x
ex. Men’s drawers and other
underwear for men and
boys ad val. 130%
C. x x x
ex. Men’s drawers and other
underwear for men and
boys, of silk, wool
and of other fabrics ad
val. 130%
61.04 Women’s girls’ and infants
undergarments:
A. Of cotton, other vegetable
textiles or rayon ad val. 120%
B. Of synthetic or of other
artificial textiles ad val. 130%
C. Other ad val.
130%
61.0
Handkerchiefs ad val. 105%
61.06 Shawls, scarves, mufflers,
mantillas, veils and the
like ad val. 105%
61.07 Ties, bow ties and
cravats ad val. 105%
61.08 Collars, tuckers, fallals,
bodice fronts, jabots, cuffs,
flounces, yokes and similar
accessories and trimmings
for women’s and girls’
garments ad val. 130%
61.09 Corsets, corset belts,
suspender belts, brassieres, braces,
suspenders, garters and the
like (including such articles
of knitted or crocheted fabric),
whether or not elastic ad val.
130%
61.10 Gloves, mittens, mitts,
stockings,
socks and sockettes, not
being knitted or crocheted
articles ad val. 100%
ex. Gloves and mittens,
of cotton or wool
ad val. 130%
62.01 Traveling rugs and blankets:
A. x x x
ex. Blankets ad
val. 110%
62.02 Bed linen, table linen,
toilet linen, kitchen linen;
curtains and other furnishing
articles:
A. x x x
ex. Bed linen, table linen
toilet linen, kitchen
linen, made-up curtain,
draperies and household
articles ad val. 120%
B. x x x
ex. Bed linen, table linen
toilet linen, kitchen
linen, made-up curtains,
draperies and household
articles ad val. 130%
62.04 Tarpaulins, sails, awnings,
sun blinds, tents and camping
articles ad val. 70%
ex. Tarpaulins, tents,
awnings, sails and
other made-up canvas
goods, including
canvas hood and
coats ad val. 100%
62.05 Other made-up textile
articles
(including dress patterns and
footwear without applied soles):
A. Shoe laces, other than those
falling within heading No.
59.06-A ad val. 130%
B. x x x
C. x x x
ex. Belts of synthetic
textile materials ad val. 90%
ex. Standard lamps and
lanterns, of textile
materials ad val. 90%
63.01 Clothing, clothing
accessories,
traveling rugs and blankets,
household linen and furnishing
articles (other than articles
falling within heading No. 58.01,
58.02 or 58.03) of textile materials,
footwear and headgear of
any material, showing signs of
appreciable wear and imported
in bulk, bales, sacks or similar
bulk packings:
A. Clothing ad
val. 65%
B. x x x
63.03 Remnants
kg. P10.00 or
ad val. 90%
64.01 Footwear (including
overshoes)
with outer soles and uppers of
rubber or artificial plastic
material:
A. x x x
B. x x x
ex. Sandals and slippers of
synthetic materials; rubber boots;
other rubber footwear, n.e.s,
and plastic shoes Pair P8.00
and ad val. 130%
64.02 Footwear with outer soles of
leather, composition leather,
rubber or artificial plastic
material, other than footwear
falling within heading No. 64.01:
A. x x x
ex. Leather slippers and
house footwear (front
of sole to heel tip
not less than 22 cm.);
men and women’s shoes,
leather soles, leather
top; men and women’s
shoes, leather top,
rubber soles Pair P24.00
or ad val. 130%
B. Footwear with uppers of
canvas fabrics and outer
soles of rubber, of a
length (front of sole to
heel tip) not less than
22 centimeters Pair P16.00
or ad val. 130%
C. x x x
ex. Footwear with rubber
soles, fabric top
(front of sole to
heel tip less than
22 cm.); boys’ and
girls shoes, leather
soles, men’s and women’s
shoes, leather soles, uppers
of other materials; boys’
and girls’ shoes; leather top,
rubber soles; leather slippers
and house footwear (front of sole
to heel tip less than
22 cm.); footwear, leather
soles, fabric top; infants’
and children’s, shoes, leather
soles, infants’ and
children’s shoes, with
leather top, rubber soles Pair
P16.00
or ad val. 130%
64.04 Footwear with outer soles of
other materials Pair P4.00
or ad val. 60%
ex. Silk slippers and
house footwear; sandals
and slippers, of synthetic
textile materials; slippers,
other materials, n.e.s.
(straw, ruches; palm
leaf) Pair P16.00
or ad val. 90%
64.06 Gaiters, spats, leggings,
puttees and similar articles
and parts thereof ad val 60%
ex. Gaiters, spats,
leggings and puttees ad val. 90%
65.03 Felt hats and other felt
headgear, being headgear made
from the felt hoods and plateaux
falling within heading
No. 65.01, trimmed or not ad val.
50%
ex. Hats, caps and other
headgear, of woolfelt and
fur-felt ad val. 80%
65.04 Hats and other headgear,
plaited
or made from plaited or other
strips of any material, trimmed
or not ad val. 60%
ex. Straw hats and panama
hats ad val. 90%
65.05 Hats and other headgear
(including
hair nets), knitted, netted
or crocheted or made up from
any textile fabric in the piece,
trimmed or not ad val. 60%
ex. Caps ad val.
90%
65.06 Other headgear, trimmed or
not:
A. x x x
B. x x x
1. x x x
2. x x x
ex. Bathing caps; other
headgear, n.e.s. ad val. 80%
66.01 Umbrellas and sunshades
(including
walking stick umbrellas,
and garden and similar umbrellas):
A. Ordinary umbrellas designed
to be carried in the hand dozen
P36.00
or ad val. 130%
B. x x x
ex. Umbrellas, excluding hand
umbrellas ad val. 105%
66.02 Walking sticks (including
climbing
sticks and seat sticks),
canes, whips, riding crips
and the like ad val. 100%
ex. Walking sticks and
similar articles ad val. 130%
67.02 Artificial flowers, foliage
or fruits and parts thereof;
articles made of artificial
flowers, foliage or fruit ad val.
60%
ex. Artificial flowers,
foliage or fruit ad val. 90%
67.05 Fans and hand screens, with
or without mounts and blades,
guards and handles therefor,
of any material ad val.
100%
ex. Fans, of any material,
not electrical ad val. 130%
69.11 Tableware and other articles
of a kind commonly used for
domestic or toilet purposes,
of porcelain or china (including
biscuit porcelain and
parian) g.w., kg.
P5.00 or ad
val. 60%
ex. Dishes and other tableware,
porcelain, (excluding plain,
white, undecorated plates,
cups, saucers and bowls
of all sizes); plain,
white, undecorated plates,
cups, saucers and bowls
of porcelain (all sizes) g.w.,
kg.
5.00 or ad
val. 90%
69.12 Tableware and other articles
of
a kind commonly used for domestic
or toilet purposes, of other
kinds of pottery g.w. kg., P5.00
or ad val. 60%
ex. Dishes and other
tableware, iron stoneware;
dishes and other
tableware, fine earthenware
(excluding plain,
white, undecorated plates,
cups, saucers and bowls
of all sizes); plain,
white, undecorated plates,
cups, saucers, and bowls,
of fine earthenware (all
sizes) g.w., kg. P5.00
or ad val. 90%
69.13 Statuettes, ornaments, other
furnishing articles and articles
of personal adornment ad val. 50%
ex. Jardinieres and other
ornamental articles,
stoneware; jardinieres
and other ornamental
articles, fine earthenware;
jardinieres and other
ornamental articles,
porcelain; table lamps
and other lighting
fittings of ceramic materials;
ash trays, of ceramic
material ad val. 80%
70.09 Glass mirrors (including
rearview
mirrors) unframed, framed
or backed ad val. 120%
70.13 Household and office
glassware,
other than articles falling
within heading No. 70.19 ad val.
50%
ex. Table and kitchen glasswares
and kitchen utensils; other
articles of glass for household,
hotel and restaurant use,
n.e.s; ash trays, of
glass ad val. 80%
70.14 Illuminating glassware,
signaling
glassware and optical elements
of glass, not optically worked nor
of optical glass ad val. 25%
ex. Chimneys, globes,
shades for lighting
fixtures (excluding
glass chimneys for
air-pressure lamps),
of glass; standard
lamps and lanterns
of glass, n.e.s.,
not electrical ad val. 60%
70.21 Other articles of
glass ad val. 50%
ex. Other glass, n.e.s.;
other glassware, n.e.s. ad val.
80%
71.03 Synthetic or reconstructed
precious or semiprecious stones,
unworked, cut or otherwise worked,
but neither set not strung (except
ungraded stone temporarily
strung for convenience of
transport):
A. x x x x x x
B. x x x x x x
ex. Synthetic stones, cut
but not set ad val. 130%
71.16 Imitation
jewelry ad val. 130%
73.34 Pins (excluding hatpins and
other ornamental pins and
drawing pins), hairpins, hairclips
and curling grips, of iron or
steel:
A. Hairpins
B. x x x
ex. Hair clips iron or
steel ad val. 90%
73.36 Stoves, grates, kitchen
ranges,
cookers, fires and the like
(including combined stoves and
boilers), not electrically operated,
and parts thereof, of
iron or steel ad val. 40%
ex. Stoves, grates, kitchen
ranges, cookers,
of iron or steel (not
electrical) ad val. 70%
73.38 Household and sanitary
articles
and parts thereof, of iron or
steel, not otherwise provided
for ad val. 50%
ex. Rice plates, coffee
pots and lunch carriers,
of iron or steel,
enamelled; buckets and
pails; portable ice
chests, fiberglass
insulated; pressure cookers,
domestic type, with a
liquid capacity of below
20 quartz; chamber pots,
washbasins (sizes up to
38 cm. diameter at mouth)
and kitchen sinks (sizes
14” x 20”; 16” x 24”; 18”
x 30”) porcelain enamelled ad val.
80%
73.39 Iron or steel wool; pot
scourers
and scouring and polishing pads,
gloves and the like, of iron or
steel ad val. 60%
73.40 Other articles of iron or
steel:
A. x x x x x x
B. x x x x x x
C. x x x x x x
ex. Compacts (vanity cases)
of steel; trunks, suit-cases
and the like of
iron or steel; and other
office supplies, n.e.s.
excluding paper (paper
weights, etc.) ad val. 60%
74.17 Household heating apparatus
(not being geysers or electrically
operated) and parts
thereof, of copper ad val. 20%
ex. Domestic heating apparatus,
copper (not electrical); stoves,
grates, kitchen ranges, cookers,
of brass (not electrical);
and stoves parts, brass
(not electrical) i ad
val. 60%
74.18 Other household and sanitary
articles and parts thereof,
of copper ad val. 25%
ex. Household utensils,
copper; household
utensils, brass; and
miscellaneous accessories
and parts of household
utensils, n.e.s.,
of copper ad val. 60%
74.19 Other articles of copper
ad val. 25%
ex. Pot scourers, scouring
and polishing pads, etc.
made of copper; compacts
(vanity cases) of brass;
pins, copper, n.e.s.;
and metal caskets ad val. 60%
75.06 Other articles of nickel
ad val. 25%
ex. Household utensils,
nickel; pot scourers,
scouring and polishing
pads, etc. made of
nickel; miscellaneous
accessories and parts of
household utensils, n.e.s.
of nickel; and trunks,
suitcases and the like,
of nickel ad val. 60%
76.15 Household and sanitary
articles
and parts thereof, of aluminum
n.w., kg.
P1.50 or ad
val. 40%
ex. Shoe trees, aluminum;
household utensils, of
aluminum (bottle sterilizers,
aluminum ice buckets, etc.);
and miscellaneous accessories
and parts of household
utensils, n. e. s.,
of aluminum n. w., kg.
P6.00 or ad
val. 70%
76.16 Other articles of aluminum:
A. x x x
B. x x x
ex. Pot scourers, scouring
and polishing pads, etc.
made of aluminum; and
trunks, suitcases and
the like of aluminum ad val. 60%
78.06 Other articles of lead:
A. x x x
B. x x x
ex. Household utensils, lead;
and miscellaneous accessories
and parts of household
utensils, n.e.s., of
lead ad val. 60%
79.06 Other articles of zinc
ad val. 60%
80.06 Other articles of tin:
A. x x x
B. Other ad
val. 60%
81.04 Other base metals, unwrought,
and articles thereof:
A. x x x
B. Other ad val.
60%
82.04 Hand tools, including
mounted
glaziers’ diamond, not falling
within any other heading of this
Chapter; blow lamps; anvils;
hand, tables and bench vices
and clamps; portable forges and
mounted grinding wheels (hand or
pedal-operated):
A. Charcoal-fed smoothing
(flat) iron ad val. 60%
B. x x x
C. x x x
ex. Kitchen appliances and
tools, hand operated,
n.e.s. (ice picks and
crushers, etc.); and
parts of kitchen appliances
and tools, hand
operated, n.e.s. ad val. 60%
82.08 Coffee mills, mincers, juice
extractors and similar household
appliances of mechanical
type, of a weight not exceeding
ten kilograms ad val. 60%
82.09 Knives, other than knives
falling
within heading No. 82.06:
A. Gold or silver
plated ad val. 60%
B. Other ad
val. 60%
82.11 Razors and razor blades and
parts thereof (including razor
blade blanks, whether or
not in strips) ad val. 25%
ex. Razor blades (excluding
those valued at $1.75 and below
per 100 pieces C & F
Manila), and razor
blades valued at
$1.75 and below per
100 pieces, C & F.
Manila ad val. 60%
82.13 Other articles of cutlery
(e.g., secateurs, hair clippers,
butchers’ cleavers, paper
knives); manicure and
chiropody sets and appliances
(including nail files):
A. x x x
ex. Manicure sets, n.e.s.,
including nail files ad val. 60%
B. Other ad
val. 60%
82.14 Spoons, forks, fish knives,
butter knives, ladles, and
similar kitchen or tableware:
A. x x x
ex. Tableware, plated gold
and silver ad val. 60%
B. x x x
ex. Table knives, iron
or steel (not including
silver or gold plated) g.w., kg.
P3.50 or ad
val. 90%
C. x x x
ex. Tableware, iron or
steel (not including
silver or gold plated),
excluding table knives;
tableware of brass, copper,
nickel, zinc; and
tableware of other base
metals, n.e.s. ad val. 60%
82.15 Handles of base metal for
articles falling within headings
numbered 82.09, 82.13 and
82.14 ad val. 15%
ex. Parts of kitchen
appliances and tools,
hand-operated, n.e.s. ad val. 60%
83.04 Filing cabinets, racks,
sorting
boxes, paper trays, paper rests
and similar office equipment,
of base metal other than office
furniture falling within heading
No. 94.03 ad val. 40%
ex. Filing cabinets and
racks of metal ad val. 70%
83.05 Fitting for file and
loose-leaf
binders, bulldog clips,
paper clips, letter corners,
indexing tags and similar
stationery articles, of
base metal:
A. x x x
B. x x x
C. x x x
ex. Staples, base metal,
for ordinary office
paper stapling machines
(except undulated staples) ad
val. 60%
83.06 Statuettes, ornaments and
fancy
articles of a kind used for
interior decorations, of
base metals ad val. 130%
83.07 Lamps and lighting fittings
and parts thereof, of base
metal (excluding switches,
electric lamp holders, electric
lamps for vehicles,
electric battery or magneto
lamps, and other articles
falling within Chapter 85):
A. x x x
B. x x x
C. x x x
D. x x x
ex. Standard lamps of base
metal; and lanterns of
base metal, n.e.s.,
not electrical ad val. 130%
83.11 Bells and gongs
(non-electric)
and parts thereof, of base
metal ad val. 60%
ex. Bells (non-electric)
of base metal ad val. 90%
83.12 Photograph, picture
and similar
frames, and mirrors, of base
metal:
A. Frames ad
val. 130%
B. Mirrors ad
val. 110%
84.15 Refrigerators and
refrigerating
equipment (electric and other):
A. Household refrigerators,
freezers and beverage coolers:
1. Compression type:
a. x x x
b. x x x
ex. Household refrigerators,
electric (except electric
household refrigerators of
12 cu. ft. and below); soft
drink coolers, and
ice cream freezers ad val. 130%
2. x x x
ex. Soft drink coolers;
household refrigerators,
self-contained
unit (10 cu ft. and
below); home freezer,
non-electric (10 cu.
ft. and below); other
refrigerators, non-electric,
n.e.s. ad val. 110%
3. x x x
a. x x x
b. x x x
B. x x x
84.25 Harvesting, threshing or
winnowing
machinery, straw or fodder
presses; hay or grass mowers;
egg-grading of other grading
machines for agricultural
produce (other than those of a
kind use in the bread grain
milling industry falling within
heading No. 84.29) ad val. 10%
ex. Lawn mowers (not
agricultural) ad val. 60%
84.41 Sewing machines; furniture
specially adapted for sewing
machines; sewing machine
needles:
A. Sewing machines, assembled:
1. Domestic or household
type ad val. 100%
2. x x x
a. x x x
b. x x x
B. x x x
C. x x x
84.54 Other office machinery and
mechanical
appliances (e.g., hectograph
or stencil duplicating machines,
addressing machines, coin-sorting,
coin-counting and wrapping machines,
pencil-sharpening machines,
perforating and stapling machines):
A. Paper hole
punchers ad val. 70%
B. x x x
ex. Pencil sharpeners; other
office supplies, n.e.s.
excluding paper (staple
removers, office daters, etc. ad
val. 60%
84.58 Automatic vending
machines
(e.g., stamp, cigarette,
chocolate and food machines),
not being games of skill or
chance ad val. 40%
ex. Coin-operated
machines, n.e.s. (excluding
juke-boxes, and vending
machines, coin-operated); vending
machines, n.e.s. (excluding
vending machines for both hot
and cold food and beverages,
coin-operated ad val. 70%
85.03 Primary cells and batteries
ad val. 60%
85.04 Electric accumulators and
parts thereof:
A. x x x
ex. Storage batteries
for motorcycles,
scooters and other
motorized cycles each P19.25
and ad val.
105%
ex. Electric stoves and ranges
(includes completely knocked
down stoves and ranges);
electric toasters; electric
flat iron, domestic
(excluding non-automatic
type); electric flat iron
non-automatic; electric
flat-iron parts, domestic,
(excluding flat base with
attachments, iron cover,
socket holder, screw and
handle) ad val. 70%
B. x x x
85.06 Electromechanical domestic
appliances,
with self-contained electric motor:
A. x x x
ex. Electric floor polishers with
brush diameter ranging from
8” to 16” ad val. 70%
B. Other ad val.
60%
85.07 Electric shavers and hair
clippers ad val. 60%
85.10 Portable electric battery
and magnetic
lamps, other than lamps falling within
heading No. 85.09:
A. x x x
B. x x x
ex. Portable battery and magnetic
lamps (excluding miners’ electric
safety lamps portable) ad val. 60%
85.1 Electric geysers and other
electric water
heaters and immersion heaters; electric
soil heating apparatus; and electric space
heating apparatus; electric hair dressing
appliances (e.g., hair dryers, hair curlers,
curling tong heaters) and electric smoothing
irons; thermoelectric domestic appliances;
electric heating resistance, other than those
of carbon:
A. x x x
ex. Electric stoves and ranges
(includes completely knocked down
stoves and ranges); electric toasters;
electric flat iron, domestic (excluding
non-automatic type); electric flat iron
non-automatic; electric flat iron parts,
domestic, (excluding flat base with
attachments, iron cover, socket
holder, screw and handle) ad val.
70%
B. x x x
85.14 Microphones and stands
therefor; loudspeakers;
electric amplifiers :
A. x x x
ex. Electric amplifiers, public
address and musical reproduction
(including completely
knock-down) ad val. 80%
B. x x x
85.15 Radio and television
transmitting
and receiving apparatus (including
those incorporating gramophones)
and television cameras; radio
and radar communication, detection,
navigational aid and remote control
apparatus:
A. Radio and television receiving
apparatus (including those
incorporating gramophones
and high-fidelity systems):
1. x x x
ex. Radio-phonograph
combination (including
Hi-Fi sets), complete
or in CKD condition;
television receiving sets;
radio receiving sets
complete with cabinets
(excluding clock radios);
including transistor radios;
clock radios ad val. 130%
ex. Radio-phonograph
combination (including
Hi-Fi sets), complete
or in CKD condition;
television receiving sets;
radio receiving sets
complete with cabinets (excluding)
clock radios; including
transistor radios;
clock radios ad val. 130%
2. x x x
ex. Radio receiving sets
and radio kits without
cabinets, completely
knocked down as to
components parts ad val. 110%
3. x x x
B. x x x
C. x x x
D. x x x
E. x x x
85.20 Electric light lamp bulbs
and tubes
and arc lamps, including infra-red
and ultra-violet lamp bulbs:
A. x x x
B. x x x
C. x x x
D. x x x
ex. Incandescent lamps (general
purpose types), of 10 to 1500
watts with voltage range of
100 to 130 and 200 to 260
volts (excluding lamps falling
under heading 85.20 A) ad val.
60%
E. x x x
ex. Arc lamps (includes reflector
arc lamps); straight-tube
type fluorescent lamps, n.e.s.
(excluding those falling under
subheading 85.20 B); Christmas tree
bulbs in complete sets or otherwise
ad val. 60%
F. x x x
87.02 Motor vehicles for the
transport of
persons or articles; sports motor
vehicles:
A. Jeeps, vans, trucks and buses:
1. x x x
ex. Jeeps, jeepsters, and
similar vehicles, diesel
or semi-diesel ad val. 60%
2. x x x
ex. Jeeps, jeepsters and
similar vehicles, other
than diesel or semi-diesel ad
val. 60%
B. Passenger vehicles other than
buses:
1. Diesel of semi-diesel
a. x x x
b. Other ad
val. 65%
2. Other:
a. x x x
b. Assembled:
(1) With not more than
four cylinders ad val. 70%
(2) With six cylinders
ad val. 110%
(3) x x x
C. x x x
D. x x x
87.08 Tanks and other armored
fighting
vehicles, motorized, whether or
not fitted with weapons, and
parts of such vehicles:
A. x x x
ex. Tanks for war
ad val. 60%
B. x x x
87.09 Motorcycles, autocycles and
cycles
fitted with an auxiliary motor,
with or without sidecars; side
cars of all kinds ad val. 40%
ex. Motorcycles (including
all types of motorized cycles)
and side cars, complete
(excluding CKD) ad val. 70%
87.10 Cycles (including delivery
tricycles), not motorized ad val.
110%
87.13 Baby carriages and invalid
carriages (other than motorized
or otherwise mechanically
propelled) and parts thereof ad
val. 10%
ex. Baby perambulators,
(buggies, carriages,
prams, sulkies, strollers,
walkers): carriages
excluding articles falling
in heading 97.03 ad val. 60%
87.14 Other vehicles (including
trailers),
not mechanically propelled, and
parts thereof:
A. x x x
ex. Wheelbarrows
ad val. 60%
B. x x x
90.04 Spectacles, pince-nez,
lorgnettes,
goggles and the like, corrective,
protective of other:
A. Spectacles and
sunglasses ad val. 90%
B. x x x
90.05 Refracting telescopes
(monocular
and binocular), prismatic
or not ad val. 25%
ex. Telescope and binoculars
ad val. 60%
90.13 Optical appliances and
instruments
(including search-lights and
spotlights), not falling within
any other heading of this Chapter:
A. x x x
B. x x x
ex. Rifle parts and accessories
(telescopic sights) ad val. 70%
90.16 Mathematical, drawing and
marking-
out instruments, drafting machines,
pantographs, slide rules, calculating
discs and the like; measuring,
checking and calibrating instruments,
appliances and machines, not falling
within any other heading of
this Chapter
(e.g., micrometers,
calipers, gauges, measuring rods,
comparators, balancing machines);
profile projectors ad val. 10%
ex. Rulers, of all materials,
excluding carpenters’
rules ad val. 60%
91.08 Clock movements,
assembled ad val. 60%
92.11 Gramophones, dictating
machines
and other sound recorders and
reproducers, including record
players and tape decks with
or without sound heads and
those incorporating high
fidelity system ad val. 60%
ex. Phonographs and gramophones,
including record players or record
changers in built-up
(completely assembled)
condition, with or without
amplifiers, speaker/
horn, etc.; juke boxes ad val. 90%
92.12 Gramophone records and other
sound recordings; materials
for the production of records,
prepared record blanks, film
for mechanical sound recording,
prepared tapes, wires, strips
and like articles for recording
sound:
A. x x x
ex. Phonograph (gramophone
records, n.e.s. (excluding
phonograph records
for language studies) each P4.00
and ad val. 110%
93.01 Sidearms (e.g., swords,
cutlasses and bayonets)
and parts thereof ad val. 60%
93.02 Revolvers and pistols, being
firearms ad val. 80%
93.03 Artillery weapons, machine
guns, submachine guns and
other military firearms
and projectors (other than
revolvers and pistols) ad val.
130%
93.04 Other firearms, including
Very light pistols, pistols
and revolvers for firing
blank shots only, line-
throwing guns and the like:
A. .22 caliber rifles and 12
gauge repeating and riot
gun-slide action shotguns ad val.
105%
B. x x x
ex. Rifles for firing
blank shots, line-
throwing and the like ad val. 80%
93.05 Arms of other description,
including air, spring and similar
pistols, rifles and guns:
A. Air rifles .177 caliber
ad val. 105%
B. Other ad
val. 70%
93.06 Parts of arms, including
roughly
sawn gun stock blocks and
gun barrel blanks, but not
including parts of sidearms:
A. Gun stocks of wood
ad val. 70%
B. Other ad val. 70%
93.07 Bombs, grenades, torpedoes,
mines, guided weapons, and
missiles, and similar munitions
of war, and parts thereof; ammunition
of all kinds, and parts
thereof, including lead shot
and cartridge wads:
A. Long rifle .22 caliber
ammunitions ad val. 70%
B. x x x
ex. Sporting ammunitions
(cartridges, shotgun
shells, etc.); projectiles
and ammunitions, filled
or unfilled, except sporting
ammunition; ammunitions
for air pistols of base
metals (examples: steel
and lead shots, lead pellets,
etc.) ad val. 60%
94.01 Chairs and other seats
(including
seats convertible into beds),
and parts thereof ad
val. 100%
ex. Chairs and other
seats (including
convertible bedsetters and the
like), of any material ad val.
130%
94.02 Medical or surgical
furniture
(e.g., operating tables, hospital
beds with mechanical fittings);
dentists’ and other chairs
with mechanical elevating,
rotating or reclining movements;
parts of the foregoing articles:
A. x x x
ex. Barbers’ chairs of
any material ad val. 80%
B. x x x
94.03 Other furniture and parts
thereof ad val. 100%
ex. Wood furniture and fixtures;
filing cabinets and racks, of
metal; other furniture of metal
(desks and other office furniture),
n.e.s.; other furniture,
of other materials, n.e.s. ad val.
130%
94.04 Mattress supports; articles
of bedding
or furnishing fitted with spring or stuffed
with any material, or of foam rubber,
whether or not covered (e.g., mattresses,
quilts, eider down, cushions, poufs and
pillows) ad val. 75%
ex. Quilts, all kinds of fabrics,
mattresses and mattress
supports ad val. 105%
95.06 Worked vegetable carving
material
(e.g., corozo) and articles of vegetable
carving material ad val. 100%
ex. Fancy carved articles of
vegetable materials (not
including jewelry) ad val. 130%
95.07 Worked jet (and mineral
substitutes
for jet), amber, meerschaum, agglomerated
amber and agglomerated meerschaum,
and articles of those substances
ad val. 100%
ex. Fancy carved articles of
natural mineral materials
(e.g., jet, amber, meerschaum),
not including jewelry ad val. 130%
95.08 Molded or carved articles of
wax, of
stearin, of natural gums or natural
resins (e.g., copal or rosin), or of modeling
pastes, and other molded or
carved articles, not otherwise
provided for; worked, unhardened
gelatin (except gelatin falling
within heading No. 35.03 and
articles of unhardened gelatin:
A. x x x
B. x x x
ex. Fancy carved articles
of natural or mineral
materials (not including
jewelry) ad val. 130%
96.01 Brooms and brushes
consisting
of twigs or fibers merely bound
together and not mounted in head
(e.g., besoms and whisks), with
or without handles ad val. 60%
ex. Brooms merely bound
together and not mounted
in head, all materials ad val. 90%
96.02 Other brooms, brushes and
mops
(including brushes of a kind
used as parts of machines):
A. x x x
B. x x x
ex. Brooms mounted in head,
all materials; hairbrushes;
mops; toothbrushes; other
brushes, n.e.s. ad val. 80%
96.05 Powder puffs and pads for
applying
cosmetics or toilet preparations,
of any material ad val. 80%
ex. Powder puffs and pads
for applying cosmetics,
of any material ad val. 110%
97.01 Wheeled toys designed to be
ridden
by children (e.g., toy bicycles,
tricycles, scooters and pedal motor
cars); dolls prams and dolls’
push chairs:
A. Children’s
tricycles ad val. 110%
B. x x x
ex. Wheeled toys designed
to be ridden by children ad val.
80%
97.02 Dolls ad
val. 50%
ex. Dolls, excluding parts
and accessories
ad val. 80%
97.03 Other toys
ad val. 80%
ex. Microscope sets,
children’s, of sufficient
magnification
as to be usable for
rudimentary laboratory
instruction purposes ad val. 50%
97.04 Equipment for parlor, table
and
funfair games for adults or children
(including billiard tables
and pin tables and table-tennis
requisites); playing cards, mahjong
sets, dice, dominoes, chess,
checker and similar games:
A. x x x
B. x x x
ex. Mahjong sets, playing
cards; other funfair
games, n.e.s. ad val. 80%
97.05 Carnival articles;
entertainment
articles (e.g., conjuring
tricks and novelty jokes);
Christmas tree decorations and
similar articles for Christmas
festivities (e.g., artificial
Christmas trees, Christmas
stockings, imitation yule legs,
Nativity scenes and figures
therefor) ad val. 60%
ex. Christmas tree
decorations, any
materials (excluding
lighting fittings and
bulbs) ad val. 90%
97.06 Appliances, apparatus,
accessories
and requisites for gymnastics,
athletics or for sports and outdoors
games (e.g., baseball, basketball,
volleyball, football, golf,
tennis, badminton, pelotas, rollers
skates):
A. x x x
ex. Baseball catchers’ mask,
body protector and base;
softball catchers’ mask,
body protector and base ad val.
130%
B. x x x
ex. Amusement parks and
playground devices;
badminton equipment;
shuttlecocks, badminton;
golf clubs; archery equipment
n.e.s., boxing equipment,
n.e.s, golf balls;
bowling balls; other
balls for sports and
outdoor games, n.e.s.
other sporting goods
and equipment, n.e.s.;
other appliances, apparatus
and accessories
for gymnastics, athletics
or for sports and outdoor
games (except rubber
sole, fabric top footwear),
n.e.s. ad val. 60%
97.07 Fishhooks, line fishing rods
and
tackle, landing nets and the like;
hunting requisites (e.g., lures):
A. x x x
B. x x x
ex. Fishing rods, reels and
tackles (except for
commercial fishing) ad val. 65%
98.01 Buttons and button molds,
studs,
cuff links, snap fasteners, button
rings and fasteners, press
studs and push buttons; blanks
and parts of such articles:
A. x x x
B. x x x
C. x x x
ex. Buttons of cellulose
compounds (including
plastic) and other
materials; cuff links
and studs ad val. 130%
98.03 Fountain pens, stylographic
pens and pencils (including ball
point pens and pencils), penholders,
pencil holders, propelling or sliding
pencils; parts and fittings thereof;
other than those falling within
heading No. 98.04 or 98.05 ad val.
25%
ex. Mechanical pencil;
mechanical pencil parts;
penholders and pencil
holders ad val. 60%
98.04 Pen nibs and nib
points ad val. 60%
98.05 Pencils (excluding
propelling
and sliding pencils), pencil
leads, slate pencils, crayons
and pastels, drawing charcoals
and writing and drawing chalks;
tailors and billiards chalks;
parts and fittings thereof:
A. x x x
B. x x x
1. x x x
ex. Lead pencils valued
at P5 and below per
gross, CIF Manila gross P6.00
and ad val. 80%
2. Wax crayons
ad val. 115%
3. Writing and drawing
chalks ad val. 70%
C. x x x
ex. Crayons, except school
crayons ad val. 60%
98.06 Writing and drawing slates
and
boards, framed or not ad val. 50%
ex. Magic slates
ad val. 80%
98.10 Mechanical and similar
lighters,
including chemical and electrical
lighters, and parts thereof, excluding
flints and wicks ad val. 60%
ex. Cigar and cigarette
lighters; cigar and
cigarette lighter parts ad val.
90%
98.11 Smoking pipes, pipe bowls,
stems and other parts of
smoking pipes (including blocks
of wood or root roughly shaped);
cigar and cigarette holders and
parts thereof ad val. 60%
ex. Cigarette pipes and
cigar holders; smoking
pipes; other smoker’s
articles, n.e.s. (includes
combination sets) ad val. 90%
98.12 Comb, hair slides and the
like ad val. 125%
ex. Combs of any material
ad val. 130%
Sec. 2. After the expiration of thirty (30) days
from the issuance of this Order, all the above described articles
entered of withdrawn from warehouse, in the Philippines, for
consumption shall be subject to the rate of import duty herein
prescribed.
Sec. 3. The articles whose rates of duty are
increased by this Order are those that are described and classified as
Unclassified Consumer Goods (UC), Semi-Unclassified Consumer Goods
(SUC) and Non-Essential Consumer Goods (NEC) by the Central Bank of the
Philippines in accordance with Central Bank Circular numbered 289,
dated February 21, 1970, as amended.
Sec. 4. Any unwarranted increase in the prices of
local products benefited by these tariff changes may be sufficient
ground for the revocation of such tariff changes.
Done in the City of Manila,
this 21st day of January, in the year of Our Lord, nineteen hundred and
seventy-two.
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