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PRESIDENTIAL DECREE NO. 1464



PRESIDENTIAL DECREE NO. 1464  - A DECREE TO CONSOLIDATE AND CODIFY ALL THE TARIFF AND CUSTOMS LAWS OF THE PHILIPPINES

 chanroblesvirtualawlibrary

WHEREAS, the Tariff and Customs Code of the Philippines known as Republic Act No. 1937 has been amended by several Presidential Decrees dating back to the year 1972;  chanroblesvirtualawlibrary

WHEREAS, there exist in the said Code a substantial number of provisions rendered obsolete by subsequent issuances of amendatory laws, decrees and executive orders thereby making it imperative to consolidate, codify and integrate such amendatory laws, decrees and executive orders to harmonize their provisions for the proper guidance of the public and efficient administration thereof;chanroblesvirtualawlibrary

WHEREAS, there likewise exist in the said Code certain provisions which are impractical in application, thus, necessitating revision in order to infuse flexibility, keep pace with the changing needs and demands of trade and commerce as well as strengthen the punitive force of the law against smuggling and other forms of customs fraud.

NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Republic of the Philippines, by virtue of the powers in me vested by the Constitution, do hereby order and decree as follows:cralaw:red

Section 1.    Codification of all Tariff and Customs Laws. — All tariff and customs laws embodied in the present Tariff and Customs Code and various laws, presidential decrees and executive orders including new amendments thereto made in this Decree, are hereby consolidated into a single Code to be known as the Tariff and Customs Code of 1978 which shall form an integral part of this Decree.

Section 2.    Effectivity. — The provisions of the Tariff and Customs Code of 1978 shall take effect immediately without prejudice, however, to effectivity dates of the various laws, decrees and executive orders which have so far amended the provisions of the Tariff and Customs Code of the Philippines: Provided, however, that the tariff rates indicated in the previous executive orders are now hereby considered statutory rates, except those which have been reduced to the zero level, in which case the rates previous to the reduction will be considered the statutory rates.

DONE in the City of Manila, this 11th day June, in the year of Our Lord, nineteen hundred and seventy-eight.  

TARIFF AND CUSTOMS CODE OF THE PHILIPPINES
(As Amended by E.O. 1, 2, 5, 8, 61, 94, 115, 116 & 148, series of 1994)
TARIFF 1. — IMPORT TARIFF

Section 100.    Imported Articles Subject to Duty. —
All articles, when imported from any foreign country into the Philippines, shall be subject to duty upon each importation, even though previously exported from the Philippines, except as otherwise specifically provided for in this Code in other laws.

Section 101.    Prohibited Importations. —
The importation into the Philippines of the following articles is prohibited:cralaw:red

(a)    Dynamite, gunpowder, ammunitions and other explosives, firearms and weapons of war, and parts thereof, except when authorized by law.

(b)    Written or printed articles in any form containing any matter advocating or inciting treason, or rebellion, or insurrection, sedition or subversion against the Government of the Philippines, or forcible resistance to any law of the Philippines, or containing any threat to take the life of, or inflict bodily harm upon any person in the Philippines.

(c)    Written or printed articles, negatives or cinematographic film, photographs, engravings, lithographs, objects, paintings, drawings or other representation of an obscene or immoral character.

(d)    Articles, instruments, drugs and substances designed, intended or adapted for producing unlawful abortion, or any printed matter which advertises or describes or gives directly or indirectly information where, how, or by whom unlawful abortion is produced.

(e)    Roulette wheels, gambling outfits, loaded dice, marked cards, machines, apparatus or mechanical devices used in gambling or the distribution of money, cigars, cigarettes or other articles when such distribution is dependent on chance, including jackpot and pinball machines or similar contrivances, or parts thereof.

(f)    Lottery and sweepstakes tickets except those authorized by the Philippine Government, advertisements thereof, and lists of drawings therein.

(g)    Any article manufactured in whole or in part of gold, silver or other precious metals or alloys thereof, the stamps, brands or marks or which do not indicate the actual fineness of quality of said metals or alloys.

(h)    Any adulterated or misbranded articles of food or any adulterated or misbranded drug in violation of the provisions of the "Food and Drugs Act".

(i)    Marijuana, opium, pipes, coca leaves, heroin or any other narcotics or synthetic drugs which are or may hereafter be declared habit forming by the President of the Philippines, or any compound, manufactured salt, derivative, or preparation thereof, except when imported by the Government of the Philippines or any person duly authorized by the Dangerous Drugs Board, for medicinal purposes only.

(j)    Opium pipes and parts thereof, of whatever material.

(k)    All other articles and parts thereof, the importation of which prohibited by law or rules and regulations issued by competent authority. (As amended by Presidential Decree No. 34)

Section 102.    Abbreviations. —
The following abbreviations used in this Code shall represent the terms indicated:cralaw:red

ad val.    For ad valorem.

e.g.    For 'exempli gratia' meaning 'for example'.

i.e.    For 'id est' meaning 'that is'
hd.    For head.

kg    For kilogramme.

kgs.    For kilogrammes.

l    For litre.

g.w.    For gross weight.

l.w.    For legal weight.

n.w.    For net weight.

Section 103.    General Rules for the Interpretation of the Harmonized System. —
Classification of goods in the Nomenclature shall be governed by the following principles:cralaw:red

1.    The titles of Sections, Chapters and Sub-Chapters are provided for ease of reference only; for legal purposes, classifications shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions.

2.    (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article.  It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.

(b)    Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances.  Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance.  The classification of goods consisting or more than one material or substance shall be according to the principles of Rule 3.

3.    When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:cralaw:red

(a)    The heading which provides the most specific description shall be preferred to headings providing a more general description.  However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b)    Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character insofar as this criterion is applicable.

(c)    When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

4.    Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.

5.    In addition to the foregoing provisions, the following Rules shall apply in respect to the goods referred to therein:cralaw:red

(a)    Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specifically shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith.  The Rule does not, however, apply to containers which give the whole its essential character;chanroblesvirtualawlibrary

(b)    Subject to the provisions of Rule 5(a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods.  However, this provision does not apply when such packing materials or packing containers are clearly suitable for repetitive use.

6.    For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable.  For the purposes of the Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.

Section 104.    All Tariff Sections, Chapters, headings and subheadings and the rates of import duty under Section 104 of Presidential Decree No. 34 and all subsequent amendment issues under Executives Orders and Presidential Decrees are hereby adopted and form part of this Code.

There shall be levied, collected, and paid upon all imported articles the rates of duty indicated in the Section under this Section except as otherwise specifically provided for in this Code: provided, that the maximum rate shall not exceed one hundred per cent ad valorem.

The rates of duty herein provided or subsequently fixed pursuant to Section four hundred one of this Code shall be subject to periodic investigation by the Tariff Commission and may be revised by the President upon recommendation of the National Economic and Development Authority.

The rates of duty herein provided shall apply to all products whether imported directly or indirectly of all foreign countries, which do not discriminate against Philippine export products.  An additional 100% across-the-board duty shall be levied on the products of any foreign country which discriminates against Philippine export products.

The tariff Sections, Chapters, headings and subheadings and the rate of import duty under Section one hundred four of this Code shall be as follows:cralaw:red

Section I
LIVE ANIMALS; ANIMAL PRODUCTS

Notes:
1.    Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

2.    Except where the context otherwise requires, throughout the Nomenclature any reference to "dried" products also covers products which have been dehydrated, evaporated or freeze-dried.

CHAPTER I
LIVE ANIMALS

Note:
1.    This Chapter covers all live animals except:cralaw:red

(a)    Fish and crustaceans, molluscs and other aquatic invertebrates, of heading No. 03.01, 03.06 or 03.07;chanroblesvirtualawlibrary

(b)    Cultures of micro-organisms and other products of heading No. 30.02; and

(c)    Animals of heading No. 95.08.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

01.01    Live horses, asses, mules and
    hinnies.

    - Horses:
    0101.11 00    - -Pure-bred breeding animals    20    20    10    10
    0101.19 00    - -Other    50    40    30    30
    0101.20 00    - Asses, mules and hinnies    50    40    30    30

01.02        Live Bovine animals.

    0102.10 00    - Pure-bred breeding animals    3    3    3
    0102.90    - Other:
    0102.90 10    - - -Feeder cattle weighing not
        more than 300 kg    3     3    3
    0102.90 90    - - -Other    30     30    30

01.03        Live swine.

    0103.10 00    - Pure-bred breeding animals    3     3     3
        - Other:
    0103.91 00    - - Weighing less than 50 kg    50     40     30    30
    0103.92 00    - - Weighing 50 kg or more    50     40     30    30

01.04        Live sheep and goats.

    0104.10    - Sheep:
    0104.10 10    - - -Pure-bred breeding animals    3     3     3
    0104.10 90    - - - Other    30     30     30
    0104.20    - Goats:
    0104.20 10    - - - Pure-bred breeding animals    3     3     3
    0104.20 90    - - - Other    50     40     30    30

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    - - Fowls of the species Gallus
        domesticus:
    0105.11 10    - - - Chicks, for breeding    3     3     3    3
    0105.11 90    - - - Other    70     50     30    30
    0105.19    - - Other:
    0105.19 10    - - - Ducks, geese and turkeys for
        breeding    3    3    3    3
    0105.19 90    - - - Other    70    50    30    30
        - Other:
    0105.91    - - Fowls of the species Gallus
    domesticus:
    0105.91 10    - - - Chicken, for breeding    3    3    3    3
    0105.91 20    - - - Game cock or any male
        chicken for cock fighting    70    50    30    30
    0105.91 90    - - - Other    70    50    30    30
    0105.99    - - Other:
    0105.99 10    - - - Ducks, geese and turkeys    70    50    30    30
    0105.99 90    - - - Other    70    50    30    30

01.06    0106.00    Other live animals.

    0106.00 10    - - - Pure-bred breeding animals    3    3    3
    0106.00 90    - - - Other:
    0106.00 91    - - - - Dogs    80    60    30    30
    0106.00 92    - - - - Live animals chiefly for food,
        (e.g., frog)    80    60     30     30
    0106.00 99    - - Other    40     35     30     30

CHAPTER II
MEAT AND EDIBLE MEAT OFFAL

Note:
1.    This Chapter does not cover:cralaw:red

(a)    Products of the kinds described in headings Nos. 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;chanroblesvirtualawlibrary

(b)    Guts, bladders or stomachs of animals (heading No. 05.04) or animal blood (heading No. 05.11 or 30.02); or

(c)    Animal fat, other than products of heading No. 02.09 (Chapter 15).

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

02.01        Meat of bovine animals, fresh or chilled.

    0201.10 00    - Carcasses and half-carcasses    50    40    30    30
    0201.20 00    - Other cuts with bone in    50    40    30    30
    0201.30    - Boneless:
    0201.30 10    - - - Manufacturing grade cuts    30    30    30    30
    0201.30 90    - - - Other    60    40    30    30

02.02        Meat of bovine animals, frozen
    0202.10 00    - Carcasses and half-carcasses    50    40    30    30
    0202.20 00    - Other cuts with bone in    50    40    30    30
    0202.30    - Boneless:
    0202.30 10    - - - Manufacturing grade cuts    30    30    30    30
    0202.30 90    - - - Other    60    40    30    30

02.03        Meat of swine, fresh, chilled or
        frozen.

        - Fresh or chilled:
    0203.11 00    - - Carcasses and half-carcasses    50    40    30    30
    0203.12 00    - - Hams, shoulders and cuts
        thereof with bone in    50    40    30    30
    0203.19 00    - - Other    50    40    30    30
        - Frozen:
    0203.21 00    - - Carcasses and half-carcasses    50    40    30    30
    0203.22 00    - - Hams, shoulders and cuts
        thereof with bone in    50    40    30    30
    0203.29 00    - - Other    50    40    30    30

02.04        Meat of sheep or goats, fresh,
        chilled or frozen.

    0204.10 00    - Carcasses and half-carcasses
        of lamb, fresh or chilled    50    40    30    30
        - Other meat of sheep, fresh
        or chilled:
    0204.21 00    - - Carcasses and half-carcasses    50    40    30    30
    0204.22 00    - - Other cuts with bone in    50    40    30    30
    0204.23 00    - - Boneless    50    40    30    30
    0204.30 00    - Carcasses and half-carcasses
        of lamb, frozen    50    40    30    30
        - Other meat of sheep, frozen:
    0204.41 00    - - Carcasses and half-carcasses    50    40    30    30
    0204.42 00    - - Other cuts with bone in    50    40    30    30
    0204.43 00    - - Boneless    50    40    30    30
    0204.50 00    - Meat of goats    50    40    30    30

02.05    0205.00 00    Meat of horses, asses, mules or hinnies,
    fresh, chilled or frozen.    50    40    30    30

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    50    40    30    30
        - Of bovine animals, frozen:
    0206.21 00    - - Tongues    50    40    30    30
    0206.22 00    - - Livers    50    40    30    30
    0206.29 00    - - Other    50    40    30    30
    0206.30 00    - Of swine, fresh or chilled    30    30    30    30
        - Of swine, frozen:
    0206.41 00    - - Livers    50    40    30    30
    0206.49 00    - - Other    50    40    30    30
    0206.80 00    - Other, fresh or chilled    50    40    30    30
    0206.90 00    - Other, frozen    50    40    30    30

02.07        Meat and edible offal, of the
        poultry of heading No. 01.05,
        fresh, chilled or frozen.

        - Poultry not cut in pieces,
        fresh or chilled:
    0207.10 10    - - Chickens, ducks and turkeys:
    0207.10 11    - - - Turkeys    50*    50*    30*    30*
    0207.10 12    - - - Chickens and ducks    80    60    30    30
    0207.10 90    - - Other    50    40    30    30
        - Poultry not cut in pieces, frozen:
    0207.21 00    - - Fowls of the species Gallus
        domesticus    80    60    30    30
    0207.22 00    - - Turkeys    50*    50*    30*    30*
    0207.23 00    - - Ducks, geese and guinea
        fowls    70    50    30    30
        - Poultry cuts and offal (including
        livers), fresh or chilled:
    0207.31 00    - - Fatty livers of geese or ducks    80    60    30    30
    0207.39    - - Other:
    0207.39 10    - - - Of turkey    50*    50*    30*    30*
    0207.39 90    - - - Other    80    60    30    30
        - Poultry cuts and offal other
        than livers, frozen:
    0207.41 00    - - Of fowls of the species
        Gallus domesticus    70    50    30    30
    0207.42 00    - - Of turkey    50*    50*    30*    30*
    0207.43 00    - - Of ducks, geese or guinea fowls    70    50    30    30
    0207.50 00    - Poultry livers, frozen    80    60    30    30

02.08        Other meat and edible meat
        offal, fresh, chilled or frozen.

    0208.10 00    - Of rabbits or hares    80    60    30    30
    0208.20 00    - Frogs' legs    80    60    30    30
    0208.90 00    - Other    80    60    30    30

02.09    0209.00 00    Pig fat free of lean meat and
        poultry fat (not rendered),
        fresh, chilled, frozen, salted,
        in brine, dried or smoked.    40    35    30

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    80    60    30    30
    0210.12 00    - - Bellies (streaky) and cuts
        thereof    80    60    30    30
    0210.19 00    - - Other    80    60    30    30
    0210.20 00    - Meat of bovine animals    80    60    30    30
    0210.90 00    - Other, including edible flours
        and meals of meat or meat offal    80    60    30    30

* Annex A
CHAPTER III
FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

Note:
1.    This Chapter does not cover:cralaw:red

(a)    Marine mammals (heading No. 01.06) or meat thereof (heading No. 02.08 or 02.10);chanroblesvirtualawlibrary

(b)    Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading No. 23.01); or

(c)    Caviar or caviar substitutes prepared from fish eggs (heading No. 16.04).

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

03.01        Live fish.

    0301.10 00    - Ornamental fish    50    40    30    30
        - Other live fish:
    0301.91 00    - - Trout (Salmo trutta,
        Salmo gairdneri, 
        Salmo clarki, Salmo 
        aguabonita, Salmo
        gilae)    50    40    30    30
    0301.92 00    - - Eels (Anguilla spp.)    50    40    30    30
    0301.93 00    - - Carp    50    40    30    30
    0301.99 00    - - Other    50    40    30    30

03.02        Fish, fresh or chilled,
        excluding fish fillets and
        other fish meat of heading
        No. 03.04.

        - Salmonidae, excluding livers and roes:
    0302.11 00    - - Trout (Salmo trutta, Salmo
        gairdneri, Salmo clarki, 
        Salmo aguabonita, Salmo
        gilae)    50    40    30    30
    0302.12 00    - - Pacific salmon (Oncorhynchus
        spp.), Atlantic salmon (Salmo 
        salar) and Danube salmon
        (Hucho hucho)    50    40    30    30
    0302.19 00    - - Other    50    40    30    30
        - Flat fish (Pleuronectidae, Bothidae,
        Cynoglossidae, Soleidae,
        Scophthalmidae and Citharidae),
        excluding livers and roes: 
    0302.21 00    - - Halibut (Reinhardtius
        hippoglossoides, Hippoglossus
        hippoglossus, Hippoglossus
        stenolepis)    50    40    30    30
    0302.22 00    - - Plaice (Pleuronectes platessa)    50    40    30    30
    0302.23 00    - - Sole (Solea spp.)    50    40    30    30
    0302.29 00    - - Other    50    40    30    30
        - Tunas (of the genus Thunnus),
        skipjack or stripe-bellied bonito
        (Euthynnus (Katsuwonus) pelamis),
        excluding livers and roes:
    0302.31    - - Albacore or longfinned tunas
        (Thunnus alalunga):
    0302.31 10    - - - When imported during the
        months of August to February    10    10    10
    0302.31 20    - - - When imported during the
        months of March to July    50    40    30    30
    0302.32    - - Yellowfin tunas (Thunnus albacares):
    0302.32 10    - - - When imported during the
        months of August to February    10    10    10
    0302.32 20    - - - When imported during the
        months of March to July    50    40    30    30
    0302.33    - - Skipjack or stripe-bellied bonito:
    0302.33 10    - - - When imported during the
        months of August to February    10    10    10
    0302.33 20    - - - When imported during the
        months of March to July    50    40    30    30
    0302.39    - - Other:
    0302.39 10    - - - When imported during the
        months of August to February    10    10    10
    0302.39 20    - - - When imported during the
        months of March to July    50    40    30    30
    0302.40 00    - Herrings (Clupea harengus, Clupea
        Pallasii), excluding livers and
        roes    50    40    30    30
    0302.50 00    - Cod (Gadus morhua, Gadus
        ogac, Gadus macrocephalus),
        excluding livers and roes:    50    40    30    30
        - Other fish, excluding livers and
        roes:
    0302.61    - - Sardines (Sardina pilchardus,
        Sardinops spp.), sardinella 
        (Sardinella spp.), brisling or 
        sprats (Sprattus sprattus):
    0302.61 10    - - - When imported during the
        months of August to February    10    10    10
    0302.61 20    - - - When imported during the
        months of March to July    50    40    30    30
    0302.62 00    - - Haddock (Melanogrammus
        aeglefinus)    50    40    30    30
    0302.63 00    - - Coalfish (Pollachius virens)    50    40    30    30
    0302.64    - - Mackerel (Scomber scombrus,
        Scomber australasicus, 
        Scomber japonicus):
    0302.64 10    - - - When imported during the
        months of August to February    10    10    10
    0302.64 20    - - - When imported during the
        months of March to July    50    40    30    30
    0302.65 00    - - Dogfish and other sharks    50    40    30    30
    0302.66 00    - - Eels (Anguilla spp.)    50    40    30    30
    0302.69 00    - - Other    50    40    30    30
    0302.70 00    - Livers and roes    30    30    30

03.03        Fish, frozen, excluding fish fillets
        and other fish meat of heading
        No. 03.04
    0303.10 00    - Pacific salmon (Oncorhynchus
        spp.), excluding livers and roes    30    30    30
        - Other salmonidae, excluding
        livers and roes:
    0303.21 00    - - Trout (Salmo trutta, Salmo
        gairdneri, Salmo clarki, 
        Salmo aguabonita, Salmo
        gilae)    30    30    30
    0303.22 00    - - Atlantic salmon (Salmo salar)
        and Danube salmon (Hucho
        hucho)    30    30    30
    0303.29 00    - - Other
        - Flat fish (Pleuronectidae,
        Bothidae, Cynoglossidae,
        Soleidae, Scophthalmidae and
        Citharidae), excluding livers and
        roes:
    0303.31 00    - - Halibut (Reinhardtius
        hippoglossoides, Hippoglossus
        hippoglossus, Hippoglossus
        stenolepis)    30    30    30
    0303.32 00    - - Plaice (Pleuronectes platessa)    30    30    30
    0303.33 00    - - Sole (Solea spp.)    30    30    30
    0303.39 00    - - Other    30    30    30
        - Tunas (of the genus Thunnus),
        skipjack or stripe-bellied bonito
        (Euthynnus (Katsuwonus)
        pelamis), excluding livers and roes:
    0303.41    - - Albacore or longfinned tunas
        (Thunnus alalunga):
    0303.41 10    - - - When imported during the
        months of August to February    10    10    10
    0303.41 20    - - - When imported during the
        months of March to July    30    30    30
    0303.42    - - Yellowfin tunas (Thunnus albacares):
    0303.42 10    - - - When imported during the
        months of August to February    10    10    10
    0303.42 20    - - - When imported during the
        months of March to July    30    30    30
    0303.43    - - Skipjack or stripe-bellied bonito:
    0303.43 10    - - - When imported during the
        months of August to February    10    10    10
    0303.43 20    - - - When imported during the
        months of March to July    30    30    30
    0303.49    - - Other:
    0303.49 10    - - - When imported during the
        months of August to February    10    10    10
    0303.49 20    - - - When imported during the
        months of March to July    30    30    30
    0303.50 00    - Herrings (Clupea harengus,
        Clupea pallasii), excluding
        livers and roes    30    30    30
    0303.60 00    -Cod (Gadus morhua, Gadus
        ogac, Gadus macrocephalus),
        excluding livers and roes    30    30    30
        - Other fish, excluding livers and roes:
    0303.71    - - Sardines (Sardina pilchardus,
        Sardinops Spp.), sardinella
        (Sardinella spp.), brisling or
        sprats (Sprattus sprattus):
    0303.71 10    - - - When imported during the
        months of August to February    10    10    10
    0303.71 20    - - - When imported during the
        months of March to July    30    30    30
    0303.72 00    - - Haddock (Melanogrammus
        aeglefinus)    30    30    30
    0303.73 00    - - Coalfish (Pollachius virens)    30    30    30
    0303.74    - - Mackerel (Scomber scombrus,
        scomber australasicus, Scomber
        japonicus):
    0303.74 10    - - - When imported during the
        months of August to February    10    10    10
    0303.74 20    - - - When imported during the
        months of March to July    30    30    30
    0303.75 00    - - Dogfish and other sharks    30    30    30
    0303.76 00    - - Eels (Anguilla spp.)    30    30    30
    0303.77 00    - - Sea bass (Dicentrarchus
        labrax, Dicentrarchus punctatus)    30    30    30
    0303.78 00    - - Hake (Merluccius spp.,
        Urophysis spp.)    30    30    30
    0303.79    - - Other:
    0303.79 10    - - - Bangus (milkfish), frozen
        (except Fillets)    50    40    30    30
    0303.79 90    - - - Other    30    30    30    30
    0303.80 00    - Livers and roes    30    30    30

03.04        Fish fillets and other fish meat
        (whether or not minced), fresh,
        chilled or frozen.

    0304.10    - Fresh or chilled:
    0304.10 10    - - - Fillets    50    40    30    30
    0304.10 90    - - - Other    30    30    30    30
    0304.20    - Frozen fillets:
    0304.20 10    - - - Bangus (milkfish)    50    40    30    30
    0304.20 90    - - - Other    30    30    30    30
    0304.90 00    - Other

03.05        Fish, dried, salted or in brine;
        smoked fish, whether or not
        cooked before or during the
        smoking process; fish meal
        fit for human consumption.

    0305.10 00    - Fish meal fit for human
        consumption    40    35    30
    0305.20 00    - Livers and roes, dried, smoked,
        salted or in brine    40    35    30
    0305.30 00    - Fish fillets, dried, salted or in
        brine, but not smoked    40    35    30
        - Smoked fish, including fillets:
    0305.41 00    - - Pacific salmon (Oncorhynchus
        spp.), Atlantic Salmon (Salmo
        salar) and Danube salmon
        (Hucho hucho)    80    60    30    30
    0305.42 00    - - Herrings (Clupea harengus,
        Clupea pallasii)    80    60    30    30
    0305.49    - - Other:
    0305.49 10    - - - Milkfish (Chanos chanos)    80    60    30    30
    0305.49 90    - - - Other    80    60    30    30
        - Dried fish, whether or not salted
        but not smoked:
    0305.51 00    - - Cod (Gadus morhua, Gadus
        ogac, Gadus macrocephalus)    80    60    30    30
    0305.59 00    - - Other    80    60    30    30
        Fish, salted but not dried or
        smoked and fish in brine:
    0305.61 00    - - Herrings (Clupea harengus,
        Clupea pallasii)    80    60    30    30
    0305.62 00    - - Cod (Gadus morhua, Gadus
        ogac, Gadus macrocephalus)    80    60    30    30
    0305.63 00    - - Anchovies (Engraulis spp.)    80    60    30    30
    0305.69 00    - - Other    80    60    30    30

03.06        Crustaceans, whether in shell or
        not, live, fresh, chilled, frozen,
        dried, salted or in brine; crustaceans,
        in shell, cooked by steaming or by
        boiling in water, whether or not
        chilled, frozen, dried, salted or in
        brine.

        - Frozen:
    0306.11 00    - - Rock lobster and other sea
        crawfish (Palinurus spp.,
        Panulirus spp., Jasus spp.)    80    60    30    30
    0306.12 00    - - Lobsters (Homarus spp.)    80    60    30    30
    0306.13 00    - - Shrimps and prawns    80    60    30    30
    0306.14 00    - - Crabs    80    60    30    30
    0306.19 00    - - Other    80    60    30    30
        - Not frozen:
    0306.21 00    - - Rock lobsters and other sea
        crawfish (Palinurus spp.,
        Panulirus spp., Jasus spp.)    80    60    30    30
    0306.22 00    - - Lobsters (Homarus spp.)    80    60    30    30
    0306.23 00    - - Shrimps and prawns    80    60    30    30
    0306.24 00    - - Crabs    80    60    30    30
    0306.29 00    - - Other    80    60    30    30

03.07        Molluscs, whether in shell or not,
        live, fresh, chilled, frozen, dried,
        salted or in brine; aquatic invertebrates
        other than crustaceans and molluscs,
        live, fresh, chilled, frozen, dried, salted
        or in brine.

    0307.10 00    - Oysters    80    60    30    30
        - Scallops, including queen scallops,
        of the genera Pecten, Chlamys or
        Placopecten:
    0307.21 00    - - Live, fresh or chilled    80    60    30    30
    0307.29 00    - - Other    80    60    30    30
        - Mussels (Mytilus spp., Perna spp.):
    0307.31 00    - - Live, fresh or chilled    80    60    30    30
    0307.39 00    - - Other    80    60    30    30
        - Cuttle fish (Sepia officinalis,
        Rossia macrosoma, Sepiola spp.

        and squid (Ommastrephes spp.,
        Loligo spp., Nototodarus spp.,
        Sepioteuthis spp.):
    0307.41 00    - - Live, fresh or chilled    80    60    30    30
    0307.49 00    - - Other    80    60    30    30
        - Octopus (Octopus spp.):
    0307.51 00    - - Live, fresh or chilled    80    60    30    30
    0307.59 00    - - Other    80    60    30    30
    0307.60 00    - Snails, other than sea snails    40    35    30
        - Other:
    0307.91 00    - - Live, fresh, or chilled    80    60    30    30
    0307.99 00    - - Other    80    60    30    30

CHAPTER IV
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.    Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading No. 04.06 provided that they have the three following characteristics:cralaw:red

(a)    a milkfat content, by weight of the dry matter, of 5% or more;chanroblesvirtualawlibrary

(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.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

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%    10    10    10
    0401.20 00    - Of a fat content, by weight,
        exceeding 1% but not exceeding 6%    10    10    10
    0401.30 00    - Of a fat content, by weight,
        exceeding 6%    10    10    10

04.02        Milk and cream, concentrated or
        containing added sugar or other
        sweetening matter.

    0402.10    - In powder, granules or other
        solid forms, of a fat content, by
        weight, not exceeding 1.5%:
    0402.10 10    - - - In bulk containers of gross
        weight 20 kg or more    10    10    10
    0402.10 90    - - - Other    20    20    20
        - In powder, granules or other solid
        forms, of a fat content, by weight
        exceeding 1.5%:
    0402.21    - - Not containing added sugar or
        other sweetening matter:
    0402.21 10    - - - In bulk containers of gross
        weight 20 kg. or more    20    20    20
    0402.21 90    - - - Other    20    20    20
    0402.29    - - Other:
    0402.29 10    - - - In bulk containers of gross
        weight 20 kg or more    20    20    20
    0402.29 90    - - - Other    20    20    20
        - Other:
    0402.91 00    - - Not containing added sugar or
        other sweetening matter    20    20    20
    0402.99 00    - - Other    20    20    20

04.03        Buttermilk, curdled milk and cream,
        yogurt, kephir and other fermented
        or acidified milk and cream, whether
        or not concentrated or containing
        added sugar or other sweetening
        matter or flavoured or containing
        added fruit or cocoa.

    0403.10    - Yogurt:
    0403.10 10    - - - Containing fruits, nuts, cocoa or
        flavouring matter; liquid yogurt    40    35    30
    0403.10 90    - - - Other    20    20    20
    0403.90    - Other:
    0403.90 10    - - - Buttermilk:
    0403.90 11    - - - - Containing fruits, nuts, cocoa
        or flavouring matter    40    35    30
    0403.90 19    - - - - Other    10    10    10
    0403.90 90    - - - Other:
    0403.90 91    - - - - Containing fruits, nuts, cocoa
        or flavouring matter    40    35    30
    0403.90 99    - - - - Other    20    20    20

04.04        Whey, whether or nor 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, whether or not
        concentrated or containing added
        sugar or other sweetening matter    10    10    10
    0404.90    - Other:
    0404.90 10    - - - Concentrated, sweetened,
        with preservative added or in
        hermetically sealed cans    20    20    20
    0404.90 90    - - - Other    10    10    10

04.05    0405.00    Butter and other fats and oils
        derived from milk
    0405.00 10    - - - Butter fat (anhydrous milk
        fat) other than butter    10    10    10
    0405.00 20    - - - Butter    30    30    30

04.06        Cheese and curd.

    0406.10    - Fresh cheese (including whey
        cheese), unripened or uncured
        and curd:
    0406.10 10    - - - Curd    20    20    20
    0406.10 20    - - - Fresh cheese (including whey
        cheese), unripened or uncured    30    30    30
    0406.20 00    - Grated or powdered cheese, of
        all kinds    30    30    30
    0406.30 00    - Processed cheese, not grated
        or powdered    30    30    30
    0406.40 00    - Blue-veined cheese    30    30    30
    0406.90 00    - Other cheese    30    30    30

04.07    0407.00 00    Birds' eggs, in shell, fresh, preserved
        or cooked.    40    35    30

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    40    35    30
    0408.19 00    - - Other    40    35    30
        - Other:
    0408.91 00    - - Dried    40    35    30
    0408.99 00    - - Other    40    35    30

04.09    0409.00 00    Natural honey.    30    30    30

04.10    0410.00 00    Edible products of animal origin,
        not elsewhere specified or included.    40    35    30

CHAPTER V
PRODUCTS OF ANIMAL ORIGIN NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes:
1.    This Chapter does not cover:cralaw:red

(a)    Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);chanroblesvirtualawlibrary

(b)    Hides or skins (including furskins) other than goods of heading No. 05.05 and parings and similar waste of raw hides or skins of heading No. 05.11 (Chapter 41 or 43);chanroblesvirtualawlibrary

(c)    Animal textile materials, other than horsehair and horsehair waste (Section XI); or

(d)    Prepared knots or tufts for broom or brush making (heading No. 96.03).

2.    For the purposes of heading No. 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, 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.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

05.01    0501.00 00    Human hair, unworked, whether
        or not washed or scoured; waste
        of human hair.    40    35    40

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    40    35    30
    0502.90 00    - Other    40    35    30

05.03    0503.00 00    Horsehair and horsehair waste,
        whether or not put up as a layer
        with or without supporting material.    40    35    30

05.04    0504.00 00    Guts, bladders and stomachs of
        animals (other than fish), whole and
        pieces thereof.    10    10    10

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    40    35    30
    0505.90 00    - Other    40    35    30

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    10    10    10
    0506.90 00    - Other    10    10    10

05.07        Ivory, tortoise-shell, whalebone and
        whalebone hair, horns, antlers,
        hooves, nails, claws and beaks,
        unworked or simply prepared but
        not cut to shape; powder and waste
        of these products.

    0507.10 00    - Ivory; ivory powder and waste    40    35    30
    0507.90 00    - Other    40    35    30

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.    Free    Free    Free

05.09    0509.00 00    Natural sponges of animal origin.    Free    Free    Free

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.    10    10    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    3    3    3
        - Other:
    0511.91    - - Products of fish or crustaceans,
        molluscs or other aquatic
        invertebrates; dead animals of
        Chapter 3:
    0511.91 10    - - - Brine shrimp eggs for hatching
        for use as live-feed in prawn fry
        culture    3    3    3
    0511.91 20    - - - Fish waste    3    3    3
    0511.91 90    - - - Other    40    35    30
    0511.99    - - Other:
    0511.99 10    - - - Animal semen for breeding
        purposes other than bovine semen    3    3    3
    0511.99 20    - - - Silkworm eggs    3    3    3
    0511.99 30    - - - Sinews and tendons; parings
        and similar waste of raw
        hides or skins    10    10    10
    0511.99 90    - - - Other    40    35    30

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 VI
LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE

Notes:
1.    Subject to the second part of heading No. 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 No. 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 No. 97.01.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

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 No. 12.12.

    0601.10 00    - Bulbs, tubers, tuberous roots,
        corms, crowns and rhizomes,
        dormant    3    3    3
    0601.20 00    - Bulbs, tubers, tuberous roots,
        corms, crowns and rhizomes, in
        growth or in flower; chicory
        plants and roots    40    35    30

06.02        Other live plants (including their
        roots), cuttings and slips;
        mushrooms spawn.

    0602.10 00    - Unrooted cuttings and slips    40    35    30
    0602.20 00    - Edible fruit or nut trees, shrubs
        and bushes, grafted or not    40    35    30
    0602.30 00    - Rhododendrons and azaleas,
        grafted or not    40    35    30
    0602.40 00    - Roses, grafted or not    40    35    30
        - Other:
    0602.91 00    - - Mushroom spawn    40    35    30
    0602.99    - - Other:
    0602.99 10    - - - Orchids:
    0602.99 11    - - - - In flasks    3    3    3
    0602.99 12    - - - - In community pots    10    10    10
    0602.99 19    - - - - Other, including seedlings,
        medium and flowering sizes    40    35    30
    0602.99 90    - - - Other    40    35    30

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.

    0603.10 00    - Fresh    50    50    50
    0603.90 00    - Other    50    50    50

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.

    0604.10 00    - Mosses and lichens    40    35    30
        - Other:
    0604.91 00    - - Fresh    40    35    30
    0604.99 00    - - Other    40    35    30

CHAPTER VII
EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

Notes:
1.    This Chapter does not cover forage products of heading No. 12.14.

2.    In headings Nos. 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 No. 07.12 covers all dried vegetables of the kinds falling in headings Nos. 07.01 to 07.11, other than:cralaw:red

(a)    dried leguminous vegetables, shelled (heading No. 07.13);chanroblesvirtualawlibrary

(b)    sweet corn in the forms specified in headings Nos. 11.02 to 11.04;chanroblesvirtualawlibrary

(c)    flour, meal and flakes of potatoes (heading No. 11.05);chanroblesvirtualawlibrary

(d)    flour and meal of the dried leguminous vegetables of heading No. 07.13 (heading No. 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 No. 09.04).

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

07.01        Potatoes, fresh or chilled.

    0701.10 00    - Seed    40    35    30
    0701.90 00    - Other    40    35    30

07.02    0702.00 00    Tomatoes, fresh or chilled.    40    35    30

07.03        Onions, shallots, garlic, leeks and
        other alliaceous vegetables, fresh
        or chilled.

    0703.10 00    - Onions and shallots    40    35    30
    0703.20 00    - Garlic    40    35    30
    0703.90 00    - Leeks and other alliaceous
        vegetables    40    35    30

07.04        Cabbages, cauliflowers, kohlrabi,
        kale and similar edible brassicas,
        fresh or chilled.

    0704.10 00    - Cauliflowers and headed broccoli    40    35    30
    0704.20 00    - Brussels sprouts    40    35    30
    0704.90 00    - Other    40    35    30

07.05        Lettuce (Lactuca sativa) and
        chicory (Cichorium spp.), fresh
        or chilled.

        - Lettuce:
    0705.11 00    - - Cabbage lettuce (head lettuce)    40    35    30
    0705.19 00    - - Other    40    35    30
        - Chicory:
    0705.21 00    - - Witloof chicory (Cichorium intybus
        var. foliosum)    40    35    30
    0705.29 00    - - Other    40    35    30

07.06        Carrots, turnips, salad beetroot,
        salsify, celeriac, radishes and similar
        edible roots, fresh or chilled.

    0706.10 00    - Carrots and turnips    40    35    30
    0706.90 00    - Other    40    35    30

07.07    0707.00 00    Cucumbers and gherkins, fresh or
        chilled.    40    35    30

07.08        Leguminous vegetables, shelled or
        unshelled, fresh or chilled.

    0708.10 00    - Peas (Pisum sativum)    40    35    30
    0708.20 00    - Beans (Vigna spp., Phaseolus spp.)    40    35    30
    0708.90 00    - Other leguminous vegetables    40    35    30

07.09        Other vegetables, fresh or chilled.

    0709.10 00    - Globe artichokes    40    35    30
    0709.20 00    - Asparagus    40    35    30
    0709.30 00    - Aubergines (egg-plants)    40    35    30
    0709.40 00    - Celery other than celeriac    40    35    30
        - Mushrooms and truffles:
    0709.51 00    - - Mushrooms    40    35    30
    0709.52 00    - - Truffles    40    35    30
    0709.60 00    - Fruits of the genus Capsicum or
        of the genus Pimenta    40    35    30
    0709.70 00    - Spinach, New Zealand spinach
        and orache spinach (garden spinach)    40    35    30
    0709.90    - Other:
    0709.90 10    - - - Maize (sweet corn)    40    35    30
    0709.90 90    - - - Other    40    35    30

07.10        Vegetables (uncooked or cooked
        by steaming or boiling in water),
        frozen.

    0710.10 00    - Potatoes    40    35    30
        - Leguminous vegetable, shelled
        or unshelled:
    0710.21 00    - - Peas (Pisum sativum)    40    35    30
    0710.22 00    - - Beans (Vigna spp., Phaseolus
        spp.)    40    35    30
    0710.29 00    - - Other    40    35    30
    0710.30 00    - Spinach, New Zealand spinach
        and orache spinach (garden spinach)    40    35    30
    0710.40 00    - Sweet corn    40    35    30
    0710.80 00    - Other vegetables    40    35    30
    0710.90 00    - Mixtures of vegetables    40    35    30

07.11        Vegetables provisionally preserved
        (for example, by sulphur dioxide
        gas, in brine, in sulphur water or
        in other preservative solutions),
        but unsuitable in that state for
        immediate consumption.

    0711.10 00    - Onions    40    35    30
    0711.20 00    - Olives    40    35    30
    0711.30 00    - Capers    40    35    30
    0711.40 00    - Cucumbers and gherkins    40    35    30
    0711.90 00    - Other vegetables; mixtures of
        vegetables    40    35    30

07.12        Dried vegetables, whole, cut,
        sliced, broken or in powder, but
        not further prepared.

    0712.10 00    - Potatoes whether or not cut or
        sliced but not further prepared    30    30    30
    0712.20 00    - Onions    30    30    30
    0712.30 00    - Mushrooms and truffles    30    30    30
    0712.90    - Other vegetables; mixtures of
        vegetables:
    0712.90 10    - - - Maize (sweet corn)    30    30    30
    0712.90 90    - - - Other    30    30    30

07.13        Dried leguminous vegetables, shelled,
        whether or not skinned or split
    0713.10    - Peas (Pisum sativum):
    0713.10 10    - - - Green peas in bulk containers
        exceeding 45 kg gross weight    10*    10*    10*
    0713.10 90    - - - Other    30    30    30
    0713.20    - Chickpeas (garbanzos):
    0713.20 10    - - - In bulk containers exceeding
        45 kg gross weight    10    10    10
    0713.20 90    - - - Other    30    30    30
        - Beans (Vigna spp., Phaseolus spp.):
    0713.31 00    - - Beans of the species Vigna
        mungo (L.) Hepper or Vigna
        radiata (L.) Wilczek    30    30    30
    0713.32 00    - - Small red (adzuki) beans
        (Phaseolus or Vigna angularis)    30    30    30
    0713.33    - - Kidney beans, including white
        pea beans (Phaseolus vulgaris):
    0713.33 10    - - - White pea beans in bulk
        container exceeding 45 kg gross
        weight    3    3    3
    0713.33 90    - - - Other    30    30    30
    0713.39 00    - - Other    30    30    30
    0713.40 00    - Lentils    30    30    30
    0713.50 00    - Broad beans (Vicia faba var.

        major) and horse beans (Vicia
        faba var. equina, Vicia faba
        var. minor)    30    30    30
    0713.90 00    - Other    30    30    30

07.14        Manioc, arrowfoot, salep, Jerusalem
        artichokes, sweet potatoes and similar
        roots and tubers with high starch or
        inulin content, fresh or dried, whether
        or not sliced or in the form of pellets;
        sago pith.

    0714.10 00    - Manioc (cassava)    40    35    30
    0714.20 00    - Sweet potatoes    40    35    30
    0714.90 00    - Other    30    30    30

* Annex A

CHAPTER VIII
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.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

08.01        Coconuts, Brazil nuts and
        cashew nuts, fresh or dried,
        whether or not shelled or
        peeled.

    0801.10 00    - Coconuts    50    50    50
    0801.20 00    - Brazil nuts    40    35    30
    0801.30 00    - Cashew nuts    40    35    30

08.02        Other nuts, fresh or dried,
        whether or not shelled or
        peeled.

        - Almonds:
    0802.11 00    - - In shell    40    35    30
    0802.12 00    - - Shelled    40    35    30
        - Hazelnuts or filberts (Corylus spp.):
    0802.21 00    - - In shell    40    35    30
    0802.22 00    - - Shelled    40    35    30
        - Walnuts:
    0802.31 00    - - In shell    40    35    30
    0802.32 00    - - Shelled    40    35    30
    0802.40 00    - Chestnuts (Castanea spp.)    40    35    30
    0802.50 00    - Pistachios    40    35    30
    0802.90 00    - Other    40    35    30

08.03    0803.00 00    Bananas, including plantains,
        fresh or dried.    50    50    50

08.04        Dates, figs, pineapples,
        avocados, guavas, mangoes
        and mangosteens, fresh or
        dried.

    0804.10 00    - Dates    40    35    30
    0804.20 00    - Figs    40    35    30
    0804.30 00    - Pineapples    50    50    50
    0804.40 00    - Avocados    50    50    50
    0804.50 00    - Guavas, mangoes and
        mangosteens    50    50    50

08.05        Citrus fruit, fresh or dried.

    0805.10 00    - Oranges    50    50    50
    0805.20 00    - Mandarins (including tangerines
        and satsumas); clementines,
        wilkings and similar citrus hybrids    50    50    50
    0805.30 00    - Lemons (Citrus limon, Citrus
        limonum) and limes (Citrus
        aurantifolia)    40    35    30
    0805.40 00    - Grapefruit    40    35    30
    0805.90 00    - Other    40    35    30

08.06        Grapes, fresh or dried.

    0806.10 00    - Fresh    50    50    50
    0806.20 00    - Dried    50*    50*    50*

08.07        Melons (including watermelons
        and papaws (papayas), fresh.

    0807.10 00    - Melons (including watermelons)    50    50    50
    0807.20 00    - Papaws (papayas)    50    50    50

08.08        Apples, pears and quinces, fresh.

    0808.10 00    - Apples    50*    50*    50*
    0808.20 00    - Pears and quinces    50    50    50

08.09        Apricots, cherries, peaches
        (including nectarines), plums
        and sloes, fresh.

    0809.10 00    - Apricots    40    35    30
    0809.20 00    - Cherries    40    35    30
    0809.30 00    - Peaches, including nectarines    40    35    30
    0809.40 00    - Plums and sloes    40    35    30

08.10        Other fruit, fresh.

    0810.10 00    - Strawberries    50    50    50
    0810.20 00    - Raspberries, blackberries,
        mulberries and loganberries    40    35    30
    0810.30 00    - Black, white or red currants and
        gooseberries    40    35    30
    0810.40 00    - Cranberries, bilberries and other
        fruits of the genus Vaccinium    40    35    30
    0810.90 00    - Other    40    35    30

08.11        Fruits 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    40    35    30
    0811.20 00    - Raspberries, blackberries,
        mulberries, loganberries, black,
        white or red currants and
        gooseberries    40    35    30
    0811.90 00    - Other    40    35    30

08.12        Fruit and nuts provisionally
        preserved (for example, by
        sulphur dioxide gas, in brine,
        in sulphur water or in other
        preservative solutions), but
        unsuitable in that state for
        immediate consumption.

    0812.10 00    - Cherries    30    30    30
    0812.20 00    - Strawberries    30    30    30
    0812.90 00    - Other    30    30    30

08.13        Fruit, dried other than that of
        headings Nos. 08.01 to 08.06;
        mixtures of nuts or dried fruits
        of this Chapter.

    0813.10 00    - Apricots    40    35    30
    0813.20 00    - Prunes    40    35    30
    0813.30 00    - Apples    40    35    30
    0813.40 00    - Other fruit    40    35    30
    0813.50 00    - Mixtures of nuts or dried fruits
        of this Chapter    40    35    30

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.    40    35    30

* Annex A

CHAPTER IX
COFFEE, TEA, MATE AND SPICES

Notes:
1.    Mixtures of the products of headings Nos. 09.04 to 09.10 are to be classified as follows:cralaw:red

(a)    Mixtures of two or more of the products of the same heading are to be classified in that heading;chanroblesvirtualawlibrary

(b)    Mixtures of two or more of the products of different headings are to be classified in heading No. 09.10.

The addition of other substances to the products of headings Nos. 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 No. 21.03.

This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading No. 12.11.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

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    40    35    30
    0901.12 00    - - Decaffeinated    40    35    30
        - Coffee, roasted:
    0901.21 00    - - Not decaffeinated    40    35    30
    0901.22 00    - - Decaffeinated    40    35    30
    0901.30 00    - Coffee husks and skins    40    35    30
    0901.40 00    -  Coffee substitutes containing
        coffee    40    35    30

09.02        Tea.

    0902.10 00    - Green tea (not fermented) in
        immediate packings of a content
        not exceeding 3 kg.    40    35    30
    0902.20 00    - Other green tea (not fermented)    30    30    30
    0902.30 00    - Black tea (fermented) and partly
        fermented tea, in immediate packings
        of a content not exceeding 3 kg    40    35    30
    0902.40 00    - Other black tea (fermented) and
        other partly fermented tea    30    30    30

09.03    0903.00 00    Mate.    40    35    30

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    30    30    30
    0904.12 00    - - Crushed or ground    30    30    30
    0904.20 00    - Fruits of the genus Capsicum or
        of the genus Pimenta, dried or
        crushed or ground    30    30    30

09.05    0905.00 00    Vanilla.    30    30    30

09.06        Cinnamon and cinnamon-tree flowers.

    0906.10 00    - Neither crushed nor ground    20    20    20
    0906.20 00    - Crushed or ground    20    20    20

09.07    0907.00 00    Cloves (whole fruit, cloves and
        stems)    20    20    20

09.08        Nutmeg, mace and cardamoms
    0908.10 00    - Nutmeg    20    20    20
    0908.20 00    - Mace    20    20    20
    0908.30 00    - Cardamoms    20    20    20

09.09        Seeds of anise, badian, fennel,
        coriander, cumin, caraway or
        juniper.

    0909.10 00    - Seeds of anise or badian    20    20    20
    0909.20 00    - Seeds of coriander    20    20    20
    0909.30 00    - Seeds of cumin    20    20    20
    0909.40 00    - Seeds of caraway    20    20    20
    0909.50 00    - Seeds of fennel or juniper    20    20    20

09.10        Ginger, saffron, turmeric (curcuma),
        thyme, bay leaves, curry and other
        spices.

    0910.10 00    - Ginger    30    30    30
    0910.20 00    - Saffron    20    20    20
    0910.30 00    - Turmeric (curcuma)    20    20    20
    0910.40 00    - Thyme; bay leaves    30    30    30
    0910.50 00    - Curry    20    20    20
        - Other spices:
    0910.91 00    - - Mixtures referred to in Note
        1 (b) to this chapter    20    20    20
    0910.99 00    - - Other    20    20    20

CHAPTER X
CEREALS

Notes:
1.    (a) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.

(b)    The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled, converted or broken remains classified in heading No. 10.06.

2.    Heading No. 10.05 does not cover sweet corn (Chapter 7).

Subheading Note:
1.    The term "durum wheat" means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

10.01        Wheat and meslin
    1001.10 00    - Durum wheat    10    10    10
    1001.90    - Other:
    1001.90 10    - - - Wheat used as feed    30    30    30    30
    1001.90 90    - - - Other    10    10    10    10

10.02    1002.00 00    Rye    20    20    20

10.03    1003.00 00    Barley    20    20    20

10.04    1004.00 00    Oats    20    20    20

10.05        Maize (corn)
    1005.10 00    - Seed    20    20    20    20
    1005.90 00    - Other    20    20    20    20

10.06        Rice.

    1006.10 00    - Rice in the husk (paddy or rough)    50    50    50
    1006.20 00    - Husked (brown) rice    50    50    50
    1006.30 00    - Semi-milled or wholly milled rice,
        whether or not polished or glazed    50    50    50
    1006.40 00    - Broken rice    50    50    50

10.07    1007.00 00    Grain sorghum.    40    35    30

10.08        Buckwheat, millet and canary seed;
        other cereals.

    1008.10 00    - Buckwheat    40    35    30
    1008.20 00    - Millet    40    35    30
    1008.30 00    - Canary seed    40    35    30
    1008.90 00    - Other cereals    40    35    30

CHAPTER XI
PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

Notes:
1.    This Chapter does not cover:cralaw:red

(a)    Roasted malt put up as coffee substitutes (heading No. 09.01 or 21.01);chanroblesvirtualawlibrary

(b)    Prepared flours, meals or starches of heading No. 19.01;chanroblesvirtualawlibrary

(c)    Corn flakes or other products of heading No. 19.04;chanroblesvirtualawlibrary

(d)    Vegetables, prepared or preserved, of heading No. 20.01, 20.04 or 20.05;chanroblesvirtualawlibrary

(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:cralaw:red

(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 No. 23.02.

(B)    Products falling in this Chapter under the above provisions shall be classified in heading No. 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.

Otherwise, they fall in heading No. 11.03 or 11.04.

    Rate of Passage through a
    sieve with an aperture of

    Cereal    Starch    Ash content    315    500
        content        micrometres    Micrometres
            (microns)    (microns)
    (1)    (2)    (3)    (4)    (5)

Wheat and rye    45%    2.5%    80%
Barley    45%    3%    80%
Oats    45%    5%    80%
Maize (corn)
    and grain
    sorghum    45%    2%    90%
Rice    45%    1.6%    80%
Buckwheat    45%    4%    80%

3.    For the purposes of heading No. 11.03, the terms "groats" and "meal" mean products obtained by the fragmentation of cereal grains, of which:cralaw:red

(a)    in the case of maize (corn products, at least 95% by weight passes through a woven metal wire cloth sieve with aperture of 2 mm;chanroblesvirtualawlibrary

(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.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

11.01    1101.00 00    Wheat or meslin flour.    30    30    30

11.02        Cereal flours other than of
        wheat or meslin
    1102.10 00    - Rye flour    30    30    30
    1102.20 00    - Maize (corn) flour    30    30    30
    1102.30 00    - Rice flour    30    30    30
    1102.90 00    - Other    30    30    30

11.03        Cereal groats, meal and pellets.

        -  Groats and meal:
    1103.11 00    - - of wheat    30    30    30
    1103.12 00    - - of oats    30    30    30
    1103.13 00    - - of maize (corn)    30    30    30
    1103.14 00    - - of rice    30    30    30
    1103.19 00    - - of other cereals    30    30    30
        - Pellets:
    1103.21 00    - - of wheat    30    30    30
    1103.29 00    - - of other cereals    30    30    30

11.04        Cereal grains otherwise worked
        (for example, hulled, rolled, flaked,
        pearled, sliced or kibbled), except
        rice of heading No. 10.06; germ of
        cereals, whole, rolled, flaked or ground
        - Rolled or flaked grains:
    1104.11 00    - - of barley    30    30    30
    1104.12 00    - - of oats    30    30    30
    1104.19 00    - - of other cereals    30    30    30
        - Other worked grains (for example,
        hulled, pearled, sliced or kibbled):
    1104.21 00    - - of barley    30    30    30
    1104.22 00    - - of oats    30    30    30
    1104.23 00    - - of maize (corn)    30    30    30    30
    1104.29 00    - - of other cereals    30    30    30
    1104.30 00    - Germ of cereals, whole, rolled,
        flaked or ground    30    30    30

11.05        Flour, meal and flakes of potatoes.

    1105.10 00    - Flour and meal    10    10    10
    1105.20 00    - Flakes    10    10    10

11.06        Flour and meal of the dried leguminous
        vegetables of heading No. 07.13, of
        sago or of roots or tubers of heading
        No. 07.14; flour, meal and powder of
        the products of Chapter 8.

    1106.10 00    - Flour and meal of the dried
        leguminous vegetables of heading
        No. 07.13    30    30    30
    1106.20 00    - Flour and meal of sago, roots or
        tubers of heading No. 07.14    30    30    30
    1106.30 00    - Flour, meal and powder of the
        products of Chapter 8    30    30    30

11.07        Malt, whether or not roasted.

    1107.10 00    - Not roasted    30*    30*    30*
    1107.20 00    - Roasted    30*    30*    30*

11.08        Starches; inulin.

        - Starches:
    1108.11 00    - - Wheat starch    20    20    20
    1108.12 00    - - Maize (corn) starch    20    20    20
    1108.13 00    - - Potato starch    20    20    20
    1108.14 00    - - Manioc (cassava) starch    40    35    30
    1108.19 00    - - Other starches    20    20    20
    1108.20 00    - Inulin    30    30    30

11.09    1109.00 00    Wheat gluten, whether or not dried.    20    20    20

* Annex A

CHAPTER XII
OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

Notes:
1.    Heading No. 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesame seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading No. 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).

2.    Heading No. 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 Nos. 23.04 to 23.06.

3.    For the purposes of heading No. 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 No. 12.09 does not, however, apply to the following even if for sowing:cralaw:red

(a)    Leguminous vegetable or sweet corn (Chapter 7);chanroblesvirtualawlibrary

(b)    Spices or other products of Chapter 9;chanroblesvirtualawlibrary

(c)    Cereals (Chapter 10); or

(d)    Products of headings Nos. 12.01 to 12.07 or 12.11.

4.    Heading No. 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 No. 12.11 does not, however, apply to:cralaw:red

(a)    Medicaments of Chapter 30;chanroblesvirtualawlibrary

(b)    Perfumery, cosmetic or toilet preparations of Chapter 33; or

(c)    Insecticides, fungicides, herbicides, disinfectants or similar products of heading No. 38.08.

5.    For the purposes of heading No. 12.12, the term "seaweeds and other algae" does not include:cralaw:red

(a)    Dead single-cell micro-organisms of heading No. 21.02;chanroblesvirtualawlibrary

(b)    Cultures of micro-organisms of heading No. 30.02; or

(c)    Fertilizers of heading No. 31.01 or 31.05.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

12.01    1201.00 00    Soya beans, whether or not broken.    3*    3*    3*

12.02        Ground-nuts, not roasted or
        otherwise cooked, whether or not
        shelled or broken.

    1202.10 00    - In shell    30    30    30
    1201.20 00    - Shelled, whether or not broken    30    30    30

12.03    1203.00 00    Copra.    50    50    50

12.04    1204.00 00    Linseed, whether or not broken.    20    20    20

12.05    1205.00 00    Rape or colza seeds, whether or
        not broken.    20*    20*    20*

12.06    1206.00 00    Sunflower seeds, whether or
        not broken.    30    30    30

12.07        Other oil seeds and oleaginous
        fruits, whether or not broken.

    1207.10 00    - Palm nuts and kernels    50    50    50
    1207.20 00    - Cotton seeds    30    30    30
    1207.30 00    - Castor oil seeds    30    30    30
    1207.40 00    - Sesamum seeds    30    30    30
    1207.50 00    - Mustard seeds    20    20    20
    1207.60 00    - Safflower seeds    30    30    30
        - Other:
    1207.91 00    - - Poppy seeds    30    30    30
    1207.92 00    - - Shea nuts (karite nuts)    30    30    30
    1207.99 00    - - Other    30    30    30

12.08        Flours and meals of oil seeds or
        oleaginous fruits, other than
        those of mustard.

    1208.10 00    - Of soya beans    30    30    30
    1208.90 00    -  Other    30    30    30

12.09        Seeds, fruits and spores, of a kind
        used for sowing.

        -  Beet seed:
    1209.11    - - Sugar beet seed:
    1209.11 10    - - - Under prior authorization of
        the Bureau of Plant Industry
        as necessary in the interest
        of agricultural development    3    3    3
    1209.11 90    - - - Other    20    20    20
    1209.19    - - Other:
    1209.19 10    - - - Under prior authorization of
        the Bureau of Plant Industry
        as necessary in the interest of
        agricultural development    3    3    3
    1209.19 90    - - - Other    20    20    20
        - Seeds of forage plants, other
        than beet seed:
    1209.21    - - Lucerne (alfalfa) seed:
    1209.21 10    - - - Under prior authorization of
        the Bureau of Plant authorization
        of the Bureau of Plant Industry
        as necessary in the interest of
        agricultural development    3    3    3
    1209.21 90    - - - Other    20    20    20
    1209.22    - - Clover (Trifolium spp.) seed:
    1209.22 10    - - - Under prior authorization of the
        Bureau of Plant Industry as
        necessary in the interest of
        agricultural development    3    3    3
    1209.22 90    - - - Other    20    20    20
    1209.23    - - Fescue seed:
    1209.23 10    - - - Under prior authorization of
        the Bureau of Plant Industry as
        necessary in the interest of
        agricultural development    3    3    3
    1209.23 90    - - - Other    20    20    20
    1209.24    - - Kentucky blue grass (Poa
        pratensis L.) seed:
    1209.24 10    - - - Under prior authorization of
        the Bureau of Plant Industry
        as necessary in the interest
        of agricultural development    3    3    3
    1209.24 90    - - - Other    20    20    20
    1209.25    - - Rye grass (Lolium multiflorum
        Lam., Lolium perenne L.) seed:
    1209.25 10    - - - Under prior authorization of the
        Bureau of Plant Industry as
        necessary in the interest of
        agricultural development    3    3    3
    1209.25 90    - - - Other    20    20    20
    1209.26    - - Timothy grass seed:
    1209.26 10    - - - Under prior authorization of the
        Bureau of Plant Industry as
        necessary in the interest of
        agricultural development    3    3    3
    1209.26 90    - - - Other    20    20    20
    1209.29    - - Other:
    1209.29 10    - - - Under prior authorization of the
        Bureau of Plant Industry as
        necessary in the interest of
        agricultural development    3    3    3
    1209.29 90    - - - Other    20    20    20
    1209.30    - Seeds of herbaceous plants
        cultivated principally for their
        flowers:
    1209.30 10    - - - Under prior authorization of the
        Bureau of Plant and Industry as
        necessary in the interest of
        agricultural development    3    3    3
    1209.30 90    - - - Other    20    20    20
        - Other:
    1209.91    - - Vegetable seeds:
    1209.91 10    - - - Under prior authorization of the
        Bureau of Plant Industry as
        necessary in the interest of
        agricultural development    3    3    3
    1209.91 90    - - - Other    20    20    20
    1209.99    - - Other:
    1209.99 10    - - - Under prior authorization of the
        Bureau of Plant Industry as
        necessary in the interest of
        agricultural development    3    3    3
    1209.99 90    - - - Other    20    20    20

12.10        Hop cones, fresh or dried, whether
        or not ground, powderes or in the
        form of pellets; lupulin.

    1210.10 00    - Hop cones, neither ground nor
        powdered nor in the form of pellets    20*    20*    20*
    1210.20 00    - Hop cones, ground, powdered or
        in the form of pellets; lupulin    20*    20*    20*

12.11        Plants and parts of plants (including
        seeds and fruits), of a kind used
        primarily in perfumery, in pharmacy
        or for insecticidal, fungicidal or
        similar purposes, fresh or dried,
        whether or not cut, crushed or
        powdered.

    1211.10 00    - Liquorice roots    30    30    30
    1211.20 00    - Ginseng roots    30    30    30
    1211.90 00    - Other    30    30    30

12.12        Locust beans, seaweeds and other
        algae, sugar beet and sugar cane,
        fresh 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.

    1212.10 00    - Locust beans, including locust bean
        seeds    40    35    30
    1212.20    - Seaweeds and other algae:
    1212.20 10    - - - Used for dyeing, tanning, in
        perfumery, in pharmacy or for
        insecticidal, fungicidal or similar
        purposes    20    20    20
    1212.20 90    - - - Other    40    35    30
    1212.30 00    - Apricots, peach or plum stones and
        kernels    40    35    30
        - Other:
    1212.91 00    - - Sugar beet    40    35    30
    1212.92 00    - - Sugar cane    40    35    30
    1212.99 00    - - Other    40    35    30

12.13    1213.00 00    Cereal straw and husks, unprepared,
        whether or not chopped, ground,
        pressed or in the form of pellets.    20    20    20

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    20    20    20
    1214.90 00    - Other    20    20    20

* Annex A

CHAPTER XIII
LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

Note:
1.    Heading No. 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:cralaw:red

(a)    Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading No. 17.04);chanroblesvirtualawlibrary

(b)    Malt extract (heading No. 19.01);chanroblesvirtualawlibrary

(c)    Extracts of coffee, tea or mate (heading No. 21.01);chanroblesvirtualawlibrary

(d)    Vegetable saps or extracts constituting alcoholic beverages, or compound alcoholic preparations of a kind used for the manufacture of beverages (Chapter 22);chanroblesvirtualawlibrary

(e)    Camphor, glycyrrhizin or other products of heading No. 29.14 or 29.38;chanroblesvirtualawlibrary

(f)    Medicaments of heading No. 30.03 or 30.04 or blood-grouping reagents (heading No. 30.06);chanroblesvirtualawlibrary

(g)    Tanning or dyeing extracts (heading No. 32.01 or 32.03);chanroblesvirtualawlibrary

(h)    Essential oils, concretes, absolutes, resinoids or aqueous distillates or aqueous solutions of essential oils (Chapter 33); or

(i j)    Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading No. 40.01).

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

13.01        Lac; natural gums, resins, gum-resins
        and balsams.

    1301.10 00    - Lac    10    10    10
    1301.20 00    - Gum arabic    10    10    10
    1301.90 00    - Other    10    10    10

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:    10    10    10
    1302.11 00    - - Opium    10    10    10
    1302.12 00    - - Of liquorice    10    10    10
    1302.13 00    - - Of hops    10    10    10
    1302.14 00    - - Of pyrethrum or of the roots
        of plants containing rotenone    10    10    10
    1302.19 00    - - Other
    1302.20 00    - Pectic substances, pectinates
        and pectates    10    10    10
        - Mucilages and thickeners, whether
        or not modified, derived from
        vegetable products:
    1302.31    - - Agar-agar:
    1302.31 10    - - - Modified    20    20    20
    1302.31 20    - - - Not modified    10    10    10
    1302.32    - - Mucilages and thickeners, whether
        or not modified, derived from
        locust beans, locust bean seeds
        or sugar seeds:
    1302.32 10    - - - Modified    20    20    20
    1302.32 20    - - - Not modified    10    10    10
    1302.39    - - Other:
    1302.39 10    - - - Modified    20    20    20
    1302.39 20    - - - Not modified    10    10    10

CHAPTER XIV
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 No. 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 No. 44.04).

3.    Heading No. 14.02 does not apply to wood wool (heading No. 44.05).

4.    Heading No. 14.03 does not apply to prepared knots or tufts for broom or brush making (heading No. 96.03).

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

14.01        Vegetable materials of a kind used
        primarily for plaiting (for example,
        bamboos, rattans, reeds, rushes, osier,
        raffia, cleaned, bleached or dyed cereal
        straw, and lime bark).

    1401.10 00    - Bamboos    10    10    10
    1401.20 00    - Rattans    Free    Free    Free
    1401.90 00    - Other    10    10    10

14.02        Vegetable materials of a kind used
        primarily as stuffing or as padding
        (for example, kapok, vegetable hair
        and eel-grass), whether or not put
        up as a layer with or without
        supporting materials.

    1402.10 00    - Kapok    40    35    30
        - Other:
    1402.91 00    - - Vegetable hair    40    35    30
    1402.99 00    - - Other    40    35    30

14.03        Vegetable materials of a kind used
        primarily in brooms or in brushes
        (for example, broomcorn, piassava,
        couch-grass and istle), whether or
        not in hanks or bundles.

    1403.10 00    - Broomcorn (Sorghum vulgare var.

        technicum)    40    35    30
    1403.90 00    - Other    40    35    30

14.04        Vegetable products not elsewhere
        specified or included.

    1404.10 00    - Raw vegetable materials of a kind
        used primarily in dyeing or tanning    20    20    20
    1404.20     - Cotton linters    5    5    5
    1404.90 00    - Other    40    35    30

Section III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

CHAPTER XV
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

Notes:
1.    This Chapter does not cover:cralaw:red

(a)    Pig fat or poultry fat of heading No. 02.09;chanroblesvirtualawlibrary

(b)    Cocoa butter, fat or oil (heading No. 18.04);chanroblesvirtualawlibrary

(c)    Edible preparations containing by weight more than 15% of the products of heading No. 04.05 (generally Chapter 21);chanroblesvirtualawlibrary

(d)    Greaves (Heading No. 23.01) or residues of heading Nos. 23.04 to 23.06;chanroblesvirtualawlibrary

(e)    Fatty Acids in an isolated state, prepared waxes, medications, paints varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or

(f)    Factice derived from oils (Heading No. 40.02).

2.    Heading No. 15.09 does not apply to oils obtained from olives by solvent extraction (heading No. 15.10).

3.    Heading No. 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 No. 15.22.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

15.01    1501.00    Lard; other pig fat and poultry fat,
        rendered, whether or not pressed
        or solvent — extracted.

    1501.00 10    - - - Bone fat    20    20    20
    1501.00 90    - - - Other    40    35    30

15.02    1502.00 00    Fats of bovine animals, sheep or
        raw or rendered, whether or not
        pressed or solvent-extracted.    20*    20*    20*

15.04    1503.00 00    Lard Stearin, lard oil, oleostearin,
        oleo-oil and tallow oil, not emulsified
        or mixed or otherwise prepared.    20    20    20

15.04        Fats and oils and their fractions,
        of fish or marine mammals, whether
        or not refined, but not chemically
        modified.

    1504.10    - Fish-liver oils and their factions:
    1504.10 10    - - - Solidified or hardened by
        mechanical means    40    35    30
    1504.10 90    - - - Other    20    20    20
    1504.20    - Fats and oils and their fractions,
        of fish, other than liver oils:
    1504.20 10    - - - Solidified or hardener by
        mechanical means    40    35    30
    1504.20 90    - - - Other    20    20    20
    1504.30    - Fats and oils and their fractions
        of marine mammals:
    1504.30 10    - - - Solidified or hardened by
        mechanical means    40    35    30
    1504.30 90    - - - Other    20    20    20

15.05        Wool grease and fatty substances
        derived therefrom (including lanolin).

    1505.10 00    - Wool grease, crude    20    20    20
    1505.90 00    - Other    20    20    20

15.06    1506.00    Other animal fats and oil and their
        fractions, whether or not refined,
        but not chemically modified:
    1506.00 10    - - - Solidified or hardened by
        mechanical means    40    35    30
    1506.00 90    - - - Other    20    20    20

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    20*    20*    20*
    1507.90    - Other:
    1507.90 10    - - - Solidified or hardened by
        mechanical means    40    35    30
    1507.90 90    - - - Other          20*     20*    20*

15.08        Ground-nut oil and its fractions,
        whether or not refined, but not
        chemically modified.

    1508.10 00    - Crude oil    40    35    30
    1508.90 00    - Other    40    35    30

15.09        Olive oil and its fractions, whether
        or not refined, but not chemically
        modified.

    1509.10 00    - Virgin    40    35    30
    1509.10 90    - Other    40    35    30

15.10    1510.00 00    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 oil or fractions of heading
        No. 15.09.    40    35    30

15.11        Palm oil and its fractions,
        whether or not refined, but not
        chemically modified.

    1511.10 00    - Crude oil    50    50    50
    1511.90 00    - Other    50    50    50

15.12        Sunflower-seed, safflower or
        cotton-seed oil and their fractions,
        whether or not refined, but not
        chemically modified.

        - Sunflower-seed or safflower
        oil and their fractions:
    1512.11 00    - - Crude oil    50    50    50
    1512.19 00    - - Other    50    50    50
        - - Cotton-seed oil and its fractions:
    1512.21 00    - - Crude oil, whether or not
        gossypol has been removed    30*    30*    30*
    1512.29 00    - - Other    30*    30*    30*

15.13        Coconut (copra), palm kernel or
        babasu oil and their fractions,
        whether or not refined but not
        chemically modified.

        - Coconut (copra) oil and its fractions:
    1513.11 00     - - Crude oil    50    50    50
    1513.19 00    - - Other    50    50    50
        - Palm kernel or babasu oil and
        their fractions:
    1513.21 00    - - Crude oil    50    50    50
    1513.29 00    - - Other    50    50    50

15.14        Rape, colza or mustard oil and
        their fractions, whether or not
        refined, but not chemically modified.

    1514.10 00    - Crude oil    50    50    50
    1514.90 00    - Other    50    50    50

15.15        Other fixed vegetable fats and
        oils (including jojoba oil) and their
        fractions, whether or not refined,
        but not chemically modified.

        - Linseed oil and its fractions:
    1515.11 00    - - Crude oil    10    10    10
    1515.19 00    - - Other    10    10    10
        - Maize (corn) oil and its fractions:
    1515.21 00    - - Crude oil    50    50    50
    1515.29 00    - - Other    50    50    50
    1515.30 00    - Castor oil and its fractions    30    30    30
    1515.40    - Tung oil and its fractions :
    1515.40 10     - - - Solidified or hardened by
        mechanical means    40    35    30
    1515.40 90    - - - Other    40    35    30
    1515.50 00    - Sesame  oil and its fractions    40    35    30
    1515.60 00    - Jojoba oil and its fractions    40    35    30
    1515.90    - Other:
    1515.90 10    - - - Oiticica:
    1515.90 11    - - - - Solidified or hardened by
        mechanical means    40    35    30
    1515.90.19    - - - - Other    40    35    30
    1515.90 90    - - - Other    40    35    30

15.16        Animal or vegetable fats and oils
        and their fractions, partly or wholly
        hydrogenated, inter-esterified, re-
        esterified or elaidinised, whether
        or not refined, but not further
        prepared.

    1516.10 00    - Animal fats and oils and their    40    35    30
        fractions
    1516.20    - Vegetable fats and oils and their
        fractions:
    1516.20 10    - - - Hydrogenated vegetable oil
        with waxy character including
        castor or " opal wax"    20    20    20
    1516.20 90    - - - Other    40    35    30

15.17        Margarine; edible mixtures or pre-
        parations of the animal or vegetable
        fats or oils or of fractions of different
        fats or oils of this Chapter, other than
        edible fats or oils or their fractions of
        heading No. 15.16.

    1517.10 00    - Margarine, excluding liquid margarine    30    30    30
    1517.90    - Other
    1517.90 10    - - - Edible mixtures or preparations
        of the animal or vegetable fats of a
        kind used as mould release
        preparations
        (e.g., demoulding oils for bakery)    20    20    20
    1517.90 90      - - - Other    30    30    30

15.18    1518.00    Animal or vegetable fats and oils and
        their fractions, boiled, blown, polyme-
        rised by heat in vacuum or in inert gas
        or otherwise chemically modified,
        excluding those of heading No 15.16;
        inedible mixtures or preparations of
        animal or vegetable fats or oils or of
        fractions of different fats or oils of this
        Chapter, not elsewhere specified or
        included.

    1518.00 10    - - - Linoxyn    20    20    20
    1518.00 90    - - - Other    20    20    20

15.19        Industrial monocarboxylic fatty
        acids; acids oils from refining;
        industrial fatty alcohols.

        - Industrial monocarboxylic fatty acids:
    1519.11 00    - - Steric acid    20    20    20
    1519.12 00    - - Oleic acids    20    20    20
    1519.13 00    - - Tall oil fatty acids    30    30    30
    1519.19 00    - - Other    30    30    30
    1519.20 00    - Acid oils from refining    30    30    30
    1519.30 00    - Industrial fatty alcohols    30    30    30

15.20        Glycerol (glycerine), crude;
        pure; glycerol waters and
        glycerol lyes.

    1520.10 00    - Glycerol ( glycerine), crude;
        glycerol waters and glycerol lyes    40    35    30
    1520.90 00    - Other, including synthetic
        glycerol    40    35    30

15.21        Vegetable waxes ( other than
        triglycerides), bees wax, other
          insect waxes and spermaceti,
        whether or not refined or
        coloured.

    1521.10 00    - Vegetable waxes    20    20    20
    1521.90    - Other    20    20    20

15.22    1522.00 00    Degras; residues resulting from
        the treatment of fatty substances
        or animal or vegetable waxes.    20    20    20

* Annex A

Section IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR ;TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note:
1.    In this section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

CHAPTER XVI
PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

Notes:
1.    This chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3.

2.    Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominated by weight. These provisions do not apply to the stuffed products of heading No. 19.02 or to the preparations of heading No. 21.03 or 21.04.

Subheading Notes:
1.    For the purposes of subheading No. 1602.10, the expression "homogenized preparations" means preparations of meat, meat offal or blood, finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading No. 16.02.

2.    The fish and crustaceans specified in the subheadings of heading No. 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.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

16.01    1601.00    Sausages and similar products,
        of meat, meat offal or blood;
        food preparations based on
        these products.

    1601.00 10    - - - Sausages of all kinds whether
        or not inrtight containers    80    60    30    30
    1001.00 90    - - - Other     40    35    30    30

16.02        Other prepared or preserved meat,
        meat offal or blood.

    1602.10 00    - Homogenized preparations    40    35    30    30
    1602.20 00    - Of liver of any animal    80    60    30    30
        - Of poultry of heading No. 01.05:
    1602.31    - - Of turkeys:
    1602.31 10    - - - Inrtight container    80    60    30    30
    1602.31 90    - - - Other    40    35    30    30
    1602.39 10    - - Other:
    1602.39 10    - - - Inrtight containers    80    60    30    30
    1602.39 90    - - - Other    40    35    30    30
        - Of swine:
    1602.41    - - Hams and cuts thereof :
    1602.41 10    - - - Inrtight containers    80    60    30    30
    1602.41 90    - - - Other    40    35    30    30
    1602.42 00    - - Shoulders and cuts thereof    40    35    30    30
    1602.49 00    - - Other, including mixtures    80    60    30    30
    1602.50    - Of bovine animals :
    1602.59 10    - - - Inrtight containers    80    60    30    30
    1602.59 90    - - - Other    40    35    30    30
    1602.90    - Other, including preparations
        of blood of any animal :   
    1602.90 10    - - - Inrtight containers    80    60    30    30
    1602.90 90    - - - Other    40    35    30    30

16.03    1603.00    Extracts and juices of meat, fish
        or crustaceans, molluscs or other
        aquatic invertebrates.

    1603.00 10    - - - Meat extracts and meat juices    70    50    30    30
    1603.00 90    - - - Other    30    30    30    30

16.04        Prepared or preserved fish; caviar
        and caviar substitutes prepared
        from fish eggs.

        - Fish, whole or in pieces, but not minced:
    1604.11    - - Salmon:
    1604.11 10    - - - Inrtight containers    80    60    30    30
    1604.11 90    - - - Others    40    35    30    30
    1604.12    - - Herrings:
    1604.12 10    - - - Inrtight containers    80    60    30    30
    1604.12 90    - - - Other    40    35    30    30
    1604.13 00    - - Sardines, sardinella and brisling
        or sprats    30    30    30
    1604.14 00    - - Tunas, skipjack and Atlantic
        bonito (Sarda spp.)    30    30    30
    1604.15 00    - - Mackerel    30    30    30
    1604.16 00    - - Anchovies    40    35    30
    1604.19     - - Other:
    1604.19 10    - - - Milkfish (Bangus) inrtight
        containers    80    60    30    30
    1604.19 90    - - - Other    40    35    30    30
    1604.20 00    - Other prepared or preserved fish    40    35    30
    1604.30 00    - Caviar and caviar substitutes    40    35    30

16.05        Crustaceans, molluscs and other
        aquatic invertebrates, prepared or
        preserved
    1605.10 00    - Crab    40    35    30
    1605.20    - Shrimps and prawns:
    1605.20 10    - - - Inrtight containers    80    60    30     30
    1605.90 90    - - - Other    40    35    30    30
    1605.30 00    - Lobster    40    35    30
    1605.40 00    - Other crustaceans    40    35    30
    1605.90 00    - Other    40    35    30

CHAPTER XVII
SUGARS AND SUGAR CONFECTIONERY

Note:
1.    This Chapter does not cover:cralaw:red

a)    Sugar confectionery containing cocoa (heading No. 18.06);chanroblesvirtualawlibrary

(b)    Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading No. 29.40; or

(c)    Medicament or other products of Chapter 30.

Subheading Note:
1.    For the purposes of subheadings Nos. 1701.11 and 1701.12, "raw sugar" means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimetricreading of less than 99.5%.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

17.01        Cane or beet sugar and chemically
        pure sucrose, in solid form.

        - Raw sugar not containing added
        flavouring or colouring matter:
    1701.11 00    - - Cane sugar    70    60    50    50
    1701.12 00    - - Beet sugar    70    60    50    50
        - Other
    1701.91 00    - - Containing added flavouring
        or coloring matter    50    50    50
    1701.99 00    - - Other    70*    60    50

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.

    1702.10 00    - Lactose and lactose syrup    10    10    10
    1702.20 00    - Maple sugar and maple syrup    40    35    30
    1702.30 00     - Glucose and glucose syrup,
        containing fructose or containing
        in the dry state less than 20%
        by weight of fructose    10    10    10
    1702.40 00    - Glucose and glucose syrup,
        containing in the dry state at
        least 20 % but less than 50%
        by weight of fructose    10    10    10
    1702.50 00    - Chemically pure fructose    10    10    10
    1702.60 00    - Other fructose and fructose syrup,
        containing in the dry state more
        than 50 % by weight of fructose    50    50    50
    1702.90 00    - Other, including invert sugar    10    10    10

17.03        Molasses resulting from the
        extraction or refining of sugar.

    1703.10 00    - Cane molasses    50    50    50
    1703.90 00    - Other    50    50    50

17.04        Sugar confectionery (including white
        chocolate), not containing cocoa.

    1704.10 00    - Chewing gum, whether or not
        sugar-coated    50    50    50
    1704.90 00    - Other    50    50    50

* Effective January 30, 1994

CHAPTER XVIII
COCOA AND COCOA PREPARATIONS

Notes:
1.    This Chapter does not cover the preparations of headings Nos. 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 30.03 or 30.04.

2.    Heading No. 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

18.01    1801.00 00    Cocoa beans, whole or broken,
        raw or roasted    30    30    30

18.02    1802.00 00    Cocoa shells, husks, skins and
        other cocoa waste.    30    30    30

18.03        Cocoa paste, whether or not
        defatted
    1803.10 00    - Not defatted    30     30     30
    1803.20 00    - Wholly or partly defatted    30    30    30

18.04    1804.00 00    Cocoa butter, fat and oil    30    30    30

18.05    1805.00 00    Cocoa powder, not containing
        added sugar or other sweetening
        matter.    30    30    30

18.06        Chocolate and other food
        preparations containing cocoa.

    1806.10 00    - Cocoa powder, containing added
        sugar or other sweetening matter    40    35    30
    1806.20 00    - Other preparations in blocks or
        slabs 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    40    35    30
        - Other in blocks, slabs or bars:
    1806.31 00    - - Filled    50    50    50
    1806.32 00    - - Not filled    50    50    50
    1806.90 00    - Other    50    50    50

CHAPTER XIX
PREPARATIONS OF CEREALS, FLOUR  STARCH OR MILK; PASTRYCOOKS' PRODUCTS

Notes:
1.    This chapter does not cover:cralaw:red

(a)    Except in the case of stuffed products of heading No. 19.02, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);chanroblesvirtualawlibrary

(b)    Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading No. 23.09); or

(c)    Medicaments or other products of Chapter 30.

2.     In this Chapter the expressions "flour" and "meal" mean cereal flour and meal of Chapter 11 and other flour, meal and powder of vegetable origin of any Chapter.

3.     Heading No. 19.04 does not cover the preparations containing more than 8% by weight of cocoa powder or coated with chocolate or other food preparations containing cocoa of heading No. 18.06 (heading No. 18.06).

4.    For the purposes of heading No. 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.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

19.01        Malt extract; food preparations
        of flour, meal, starch or malt
        extract, not containing cocoa
        powder or containing cocoa
        powder in a proportion by
        weight of less than 50%, not
        elsewhere specified or included;
        food preparations of goods of
        headings Nos. 04.01 to 04.04,
        not containing cocoa powder
        in a proportion by weight of
        less than 10%, not elsewhere
        specified or included.

    1901.10    - Preparations for infant use,
        put up for retail sale:
    1901.10 10    - - - Of flour, meal, starch or
        malt extracts not containing
        cocoa powder or containing
        cocoa powder in a proportion
        by weight of less than 50%    20    20    20
    1901.10 90    - - - Other:
    1901.10 91    - - - - Of goods of headings
        Nos. 04.01 to 04.04 to which
        a total of less than 10% of
        secondary ingredients (e.g.,
        vegetable oils) had been added     20    20    20
    1901.10 99    - - - - - Other    40    35    30
    1901.20    - Mixes and doughs for the
        preparation of bakers' wares
        of heading No. 19.05:
    1901.20 10    - - - Of flour, meal, starch or
        malt extacts not containing
        cocoa powder or containing
        cocoa powder in a proportion
        by weight of less than 50%    20    20    20
    1901.20 90    - - - Other     30    30    30
    1901.90    - Other
    1901.90 10    - - - Soya-based milk powder     10    10    10
    1901.90 20    - - - Malt extracts    20    20    20
    1901.90 30    - - - Filled milk not containing
        cocoa powder or containing
        cocoa powder in a proportion
        by weight of less than 10%    20    20    20
    1901.90 40    - - - Of flour, meal, starch or
        malt extracts not containing
        cocoa powder in a proportion
        by weight of less than 50%    20    20    20
    1901.90 50    - - - Preparations for infant use,
        not put for retail sale    35    30    20
    1901.90 90    - - - Other

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    40    35    30
    1902.19 00    - - Other     40    35    30
    1902.20 00    - Stuffed pasta , whether or not
        cooked or otherwise prepared     40    35    30
    1902.30 00    - Other pasta     40    35    30
    1902.40 00    - Couscous     40    35    30

19.03    1903.00 00    Tapioca and substitutes therefor
        prepared from starch, in the
        form of flakes, grains, pearls,
        siftings or in similar forms.    40    35    30

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, pre-
        cooked or otherwise prepared.

    1904.10 00    - Prepared foods obtained by
        the swelling or roasting of
        cereals or cereal products    40    35    30
    1904.90 00    - Other    40    35    30

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    40    35    30
    1905.20 00    - Gingerbread and the like    40    35    30
    1905.30 00    - Sweet biscuits; waffles and wafers    40    35    30
    1905.40 00    - Rusks, toasted bread and
        similar toasted products    40    35    30
    1905.90 00    - Other    40    35    30

CHAPTER XX 
PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

Notes:
1.    This chapter does not cover:cralaw:red

(a)    Vegetables, fruit or nuts, prepared or preserved by the processes specified specified in Chapter 7, 8 or 11;chanroblesvirtualawlibrary

(b)    Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); or

(c)    Homogenized composite food preparations of heading No. 21.04.

2.     Headings Nos. 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 No. 17.04) or chocolate confectionery (heading No. 18.06).

3.     Headings Nos. 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading No. 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 contents of which is 7% or more is to be classified in heading No. 20.02.

5.     For the purposes of heading No. 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 No. 2005.10, the expression "homogenized vegetables" means preparations of vegetables, finely homogenized, put up for retail sale as infant food for 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 No. 2005.10 takes precedence over all other subheadings of heading No. 20.05.

2.    For the purposes of subheading No. 2007.10, the expression "homogenized preparations" means preparation of fruit, finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading No. 2007.10 takes precedence over all other subheadings of heading No. 20.07.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

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    40    35    30
    2001.20 00    - Onions    40    35    30
    2001.90 00    - Other    50    35    30

20.02        Tomatoes prepared or
        preserved otherwise than by
        vinegar or acetic acid.

    2002.10 00    - Tomatoes, whole or in pieces    40    35    30
    2002.90    - Other:
    2002.90 10    - - - Tomato paste    20    20    20
    2002.90 90    - - - Other    40    35    30

20.03        Mushrooms and truffles, prepared
        or preserved otherwise than by
        vinegar or acetic acid.

    2003.10 00    - Mushrooms    40    35    30
    2003.20 00    - Truffles    40    35    30

20.04        Other vegetables prepared or
        preserved otherwise than by
        vinegar or acetic acid, frozen.

    2004.10 00    - Potatoes    30    30    30
    2004. 90    - Other vegetables and mixtures
        of vegetables:
    2004.90 10    - - - Preparations based on vegetable
        and vegetable mixtures of a kind
        used for infant food    20    20    20
    2004.90 90    - - - Other    40    35    30

20.05        Other vegetables prepared or
        preserved otherwise than by
        vinegar or acetic acid, not frozen.

    2005.10 00    - Homogenized vegetables    40    35    30
    2005.20 00    - Potatoes    30    30    30
    2005.30 00    - Sauerkraut    40    35     30
    2005.40 00    - Peas (Pisum Sativum)    40     35     30
        Beans (Vigna spp., Phaseolus
        spp.):
    2005.51 00    - - Beans, shelled    40     35     30
    2005.59 00    - - Other    40     35     30
    2005.60 00    - Asparagus    40     35     30
    2005.70 00    - Olives    40     35     30
    2005.80 00    - Sweet corn (Zea mays var.

        saccharata)    40     35     30
    2005.90 00    - Other vegetables and mixtures
        of vegetables    40     35     30

20.06    2006.00 00    Fruits, nuts, fruit-peel and other
        parts of plants, preserved by
        sugar (drained, glace or
        crystallised).    40     35     30

20.07        Jams, fruits jellies, marmalades,
        fruit or nut puree and fruit or
        nut pastes, being cooked
        preparations, whether or not
        containing added sugar or
        other sweetening matter.

    2007.10 00    - Homogenized preparations    40     35     30
        - Other:
    2007.91 00    - - Citrus fruit    40     35     30
    2007.99 00    - - Other    40     35     30

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    40     35     30
    2008.19 00    - - Other, including mixtures    40     35     30
    2008.20 00    - Pineapples    30     35     30
    2008.30 00    - Citrus fruit    40     35     30
    2008.40 00    - Pears    40     35     30
    2008.50 00    - Apricots    40     35     30
    2008.60 00    - Cherries    40     35     30
    2008.70 00    - Peaches    40     35     30
    2008.80 00    - Strawberries    40     35     30
        - Other, including mixtures other than
        those of subheading No. 2008.19:
    2008.91 00    - - Palm hearts    40     35     30
    2008.92 00    - - Mixtures    40     35     30
    2008.99 00    - - Other    40     35     30

20.09        Fruit juices (including grape
        must) and vegetable juices,
        unfermented and not containing
        added spirit, whether or not
        containing added sugar or other
        sweetening matter.

        - Orange juice:
    2009.11    - - Frozen
    2009.11 10    - - - Concentrates    20*     20*     20*
    2009.11 90    - - - Other    50     50     50
    2009.19    - - Other:
    2009.19 10    - - - Concentrates    20*     20*     20*
    2009.19 90    - - - Other    50     50     50
    2009.20 00    - Grapefruit juice    50     50     50
    2009.30 00    - Juice of any other single
        citrus fruit    50     50     50
    2009.40 00    - Pineapple juice    50     50     50
    2009.50 00    - Tomato juice    50     50     50
    2009.60 00    - Grape juice (including grape must)    50     50     50
    2009.70 00    - Apple juice    50     50     50
    2009.80 00    - Juice of any other single fruit or
        vegetables    50     50     50
    2009.90 00    - Mixtures of juices    50     50     50

* Annex A

CHAPTER XXI
MISCELLANEOUS EDIBLE PREPARATIONS

Notes:
1.    This Chapter does not cover:cralaw:red

(a)    Mixed vegetables of Heading No. 07.12;chanroblesvirtualawlibrary

(b)    Roasted coffee substitutes containing coffee in any proportion (heading No. 09.02);chanroblesvirtualawlibrary

(c)    Spices or other products of heading Nos. 09.04 to 09.10;chanroblesvirtualawlibrary

(d)    Food preparations, other than the products described in heading No. 21.03 or 21.04, containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);chanroblesvirtualawlibrary

(e)    Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume (see Note 2 to Chapter 22) exceeding 0.5% vol. (heading No. 22.08);chanroblesvirtualawlibrary

(f)    Yeast put up as a medicament or other products of heading No. 30.03 or 30.04; or

(g)    Prepared enzymes of heading No. 35.07.

2.    Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading No. 21.01.

3.    For the purposes of heading No. 21.04, the expression "homogenized composite food preparations" means preparations consisting of a finely homogenized mixture of two or more basic ingredients such as meat, fish, vegetables or 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.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

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.

    2101.10 00    - Extracts, essences and
        concentrates, of  coffee and
        preparations with a basis of
        these extracts, essences or
        concentrates or with a basis
        of coffee    50    50    50
    2101.20 00    - Extracts, essences and
        concentrates, of  coffee and
        preparations with a basis of
        these extracts, essences or
        concentrates or with a basis
        of  tea or mate    40    35    30
    2101.30 00    - Roasted chicory and other
        roasted coffee substitutes,
        and extracts, essences and
        concentrates thereof    40     35     30

21.02        Yeast (active or inactive);
        other single-cell micro-organisms,
        dead (but not including vaccines
        of heading No. 30.02); prepared
        baking powders
    2102.10 00    - Active yeasts    40     35     30
    2102.20 00    - Inactive yeasts; other single-cell
        micro-organisms, dead    30    25    20
    2102.30 00    - Prepared baking powders    40     35     30

21.03        Sauces and preparations therefor;
        mixed condiments and mixed
        seasonings; mustard flour and
        meal and prepared mustard
    2103.10 00    - Soya sauce    50     50     50
    2103.20 00    - Tomato ketchup and other
        tomato sauces    50     50     50
    2103.30 00    - Mustard flour and meal and
        prepared mustard       40     35     30
    2103.90 00    - Other    40    35    30

21.04        Soup and broths and preparations
        therefor; homogenized composite
        food preparations
    2104.10    - Soup and broths and preparations
        therefor;     40     35     30
    2104.20    - Homogenized composite food
        preparations    40     35     30

21.05    2105.00 00    Ice cream and other edible ice,
        whether or not containing cocoa.    40    35    30

21.06        Food preparations not elsewhere
        specified or included.

    2106.10 00    - Protein concentrates and
        textured protein substances    20*    20*    20*
    2106.90    - Other:
    2106.90 10    - - - - Non-alcoholic composite
        concentrates for making
        beverages    20    20    20
    2106.90 20    - - - - Cheese flavoring powder    10     10     10
    2106.90 90    - - - - Other    40     35     30

* Annex A

CHAPTER XXII
BEVERAGES, SPIRITS AND VINEGAR

Notes:
1.    This Chapter does not cover:cralaw:red

(a)    Sea water (heading No. 25.01);chanroblesvirtualawlibrary

(b)    Distilled or conductivity water or water of similar purity (heading No. 28.51);chanroblesvirtualawlibrary

(c)    Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading No. 29.15);chanroblesvirtualawlibrary

(d)    Medicaments of heading No. 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 20ºC.

3.    For the purposes of heading No. 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 Nos. 22.03 to 22.06 or heading No. 22.08 as appropriate.

Subheading Note:
1.    For the purposes of subheading No. 22.04.10, the expression "sparkling wine" means wine which, when kept at a temperature of 20ºC in closed containers, has an excess pressure of not less than 3 bars.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

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    40    35    30
    2201.90 00    - Other    40    35    30

22.02        Waters, including mineral waters
        and aerated waters and aerated
        waters, containing added sugar
        or other sweetening matter or
        flavoured, and non-alcoholic
        beverages, not including fruit or
        vegetable juices pf heading
        No. 20.09.

    2202.10 00    - Waters, including mineral waters
        and aerated waters, containing
        added sugar or other sweetening
        matter or flavoured    40    35    30
    2202.90 00    - Other    40    35    30

22.03    2203.00 00    Beer made from malt.    50    50    50

22.04        Wine of fresh grapes, including
        fortified wines; grape must other
        than that of heading No. 20.09.

    2204.10 00    - Sparkling wine    50    50    50
        - Other wine; grape must with
        fermentation prevented or arrested
        by the addition of alcohol:
    2204.21 00    - - In containers holding 2 1 or less    50    50    50
    2204.29 00    - - Other    50    50    50
    2204.30 00    - Other grape must    50    50    50

22.05        Vermouth and other wine of
        fresh grapes flavoured with plants
        or aromatic substances.

    2205.10 00    - In containers holding 2 1 or less    40    35    30
    2205.90 00    - Other    40    35    30

22.06    2206.00 00    Other fermented beverages
        (for example, cider, perry, mead).    40    35    30

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    50    50    50
    2207.20 00    - Ethyl alcohol and other spirits,
        denatured, of any strength    50    50    50

22.08        Undenatured ethyl alcohol of an
        alcoholic strength by volume of less
        than 80% vol; spirits, liqueurs and
        other spirituous beverages; compound
        alcoholic preparations of a kind used
        for the manufacture of beverages.

    2208.10 00    - Compound alcoholic preparations
        of a kind used for the manufacture
        of beverages    50    50    50
    2208.20 00    - Spirits obtained by distilling grape
        wine or grape marc    50    50    50
    2208.30 00    - Whiskies    50    50    50
    2208.40 00    - Rum and tafia    50    50    50
    2208.50 00    - Gin and Geneva    50    50    50
    2208.90 00    - Other    50    50    50

22.09    2209.00 00    Vinegar and substitutes for vinegar
        obtained from acetic acid.    40    35    30

CHAPTER XXIII
RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

Note:
1.    Heading No. 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.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

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    3    3    3
    2301.20 00    - Flours, meals and pellets, of fish
        or of crustaceans, molluscs or other
        aquatic invertebrates    3    3    3

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)    10    10    10
    2302.20 00    - Of rice    10    10    10
    2302.30 00    - Of wheat    10    10    10
    2302.40 00    - Of other cereals    10    10    10
    2302.50 00    - Of leguminous plants    10    10    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    - Of residues of starch manufacture
          and similar residues    10    10    10
    2303.20 00    - Beet-pulp, bagasse and other
        waste of sugar manufacture    10    10    10
    2303.30 00    - Brewing or distilling dregs and
        waste    10    10    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 soyabean oil     10*    10*    10*

23.05    2305.00 00    Oil-cake and other solid residues,
        whether or not ground or in the
        form of pellets, resulting from
        the extractions of ground-nut oil    10    10    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 fats
        or oils, other than those of heading
        No. 23.04 or 23.05.

    2306.10 00    - Of cotton seeds    10    10    10
    2306.20 00    - Of linseed    30    20    10
    2306.30 00    - Of sunflower seeds    10    10    10
    2306.40 00    - Of rape or colza seeds    10*    10*    10*
    2306.50 00    - Of coconut or copra    50    50    50
    2306.60 00    - Of palm nuts or kernels    50    50    50
    2306.90    - Other:
    2306.90 10    - - - Safflower seed meal    10    10    10
    2306.90 90    - - - Other    40    35    30

23.07    2307.00 00    Wine lees; argol.    30    30    30

23.08        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
    2308.10 00    - Acorns and horse-chestnuts    30    30    30
    2308.90 00    - Other    30    30    30

23.09        Preparations of a kind used in
        animal feeding.

    2309.10 00    - Dog or cat food, put up for retail
        sale    30    30    30
    2309.90    - Other:
    2309.90 10    - - - Preparations for use in making
        the complete feeds or supplementary
        feeds (premixes); feed additives; trace
        minerals and choline chloride, feed
        grades    10    10    10
    2309.90 20    - - - Prawn feeds    20*    20    20
    2309.90 90    - - - Other    30    30    30

* Annex A

* Effective January 30, 1994

CHAPTER XXIV
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note:
1.    This Chapter does not cover medicinal cigarettes (Chapter 30).

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

24.01        Unmanufactured tobacco;
        tobacco refuse.

    2401.10    - Tobacco, not stemmed/stripped:
    2401.10 10     - - - Virginia type:
    2401.10 11    - - - - Leaf tobacco wrapper    50    50    50
    2401.10 19    - - - - Other    50    50    50
    2401.10 90    - - - - Other type:
    2401.10 91    - - - - Leaf tobacco wrapper    50    50    50
    2401.10 99    - - - - Other    50    50    50
    2401.20    - Tobacco, partly or wholly
        stemmed/stripped:
    2401.20 10    - - - Virginia type:
    2401.20 11    - - - - Leaf tobacco wrapper    50    50    50
    2401.20 19    - - - - Other    50    50    50
    2401.20 90    - - - Other type:
    2401.20 91    - - - - Leaf tobacco wrapper    50    50    50
    2401.20 99    - - - - Other    50    50    50
    2401.30 00    - Tobacco refuse    50    50    50

24.02        Cigars, cheroots, cigarillos and
        cigarettes, of tobacco or of tobacco
        substitutes.

    2402.10 00    - Cheroots and cigarillos, containing
        tobacco    50    50    50
    2402.20 00    - Cigarettes containing tobacco    50    50    50
    2402.90 00    - Other    50    50    50

24.03        Other manufactured tobacco and
        manufactured tobacco substitutes;
        "homogenized" or "reconstituted"
        tobacco; tobacco extracts and
        essences.

    2403.10 00    - Smoking tobacco, whether or not
        containing tobacco substitutes in
        any proportion    50    50    50
        - Other:
    2403.91 00    - - "Homogenized" or "reconstituted"
        tobacco    20    20    20
    2403.99    - - Other:
    2403.99 00    - - - Tobacco extracts and essences,
        tobacco lyes and tobacco sauces;
        tobacco flour and tobacco powder    20    20    20
    2403.99 00    - - - Other    50    50    50

Section V

MINERAL PRODUCTS
CHAPTER XXV
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 crystallization), 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:cralaw:red

(a)    Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No. 28.02);chanroblesvirtualawlibrary

(b)    Earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading No. 28.21);chanroblesvirtualawlibrary

(c)    Medicaments or other products of Chapter 30;chanroblesvirtualawlibrary

(d)    Perfumery, cosmetic or toilet preparations (Chapter 33);chanroblesvirtualawlibrary

(e)    Setts, curbstones or flagstones (heading No. 68.01); mosaic cubes or the like (heading No. 68.02); roofing, facing or damp course slates (heading No. 68.03);chanroblesvirtualawlibrary

(f)    Precious or semi-precious stones (heading No. 71.02 or 71.03);chanroblesvirtualawlibrary

(g)    Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of heading No. 38.23; optical elements of sodium chloride or of magnesium oxide (heading No. 90.01);chanroblesvirtualawlibrary

(h)    Billiard chalks (heading No. 95.04); or

(i)    Writing or drawing chalks or tailors' chalks (heading No. 96.09).

3.    Any products classifiable in heading No. 25.17 and any other heading of the Chapter are to be classified in heading No. 25.17.

4.    Heading No. 25.30 applies, inter alia, to: vermiculate, 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 pottery.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

25.01    2501.00    Salt (including table salt and
        denatured salt) and pure
        sodium chloride, whether
        or not in aqueous solution;
        sea water.

    2501.00 10    - - - Under prior authorization of
        the Board of Investments    3    3    3
    2501.00 90    - - - Other    10    10    10

25.02    2502.00 00    Unroasted iron pyrites.

25.03        Sulphur of all kinds, other than
        sublimed sulphur, precipitated
        sulphur and colloidal sulphur.

    2503.10 00    - Crude or unrefined sulphur    3    3    3
    2503.90 00    - Other    10    10    10

25.04        Natural graphite.

    2504.10 00    - In powder or in flakes    10    10    10
    2504.90 00    - Other    10    10    10

25.05        Natural sands of all kinds, whether
        or not coloured, other then metal-
        bearing sands of Chapter 26.

    2505.10 00    - Silica sands and quartz sands    3    3    3
    2505.90 00    - Other    10    10    10

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     10    10    10
        - Quartzite:
    2506.21 00    - - Crude or roughly trimmed    10    10    10
    2506.29 00    - - Other    10    10    10

25.07    2507.00 00    Kaolin and other kaolinic clays,
        whether or not calcined.    3    3    3

25.08        Other clays (not including expanded
        clays of heading No. 68.06), andalusite
        kyanite and sillimanite, whether or
        not calcined; mullite; chamotte or
        dinas earths.

    2508.10 00    - Bentonite    3    3    3
    2508.20 00    - Decolourising earths and fuller's
        earth    10    10    10
    2508.30 00    - Fire-clay    10    10    10
    2508.40 00    - Other clays    3    3    3
    2508.50 00    - Andalusite, kyanite and sillimanite    10    10    10
    2508.60 00    - Mullite    10    10    10
    2508.70 00    - Chamotte or dinas earths    10    10    10

25.09    2509.00 00    Chalk.    10    10    10

25.10        Natural calcium phosphates, natural
        aluminium calcium phosphates and
        phosphatic chalk.

    2510.10 00    - Unground    Free    Free    Free
    2510.20 00    - Ground    Free    Free    Free

25.11        Natural barium sulphate (barytes);
        natural barium carbonate (witherite),
        whether or not calcined, other than
        barium oxide of heading No. 28.16.

    2511.10 00    - Natural barium sulphate (barytes)    10    10    10
    2511.20 00    - Natural barium carbonate (witherite)    3    3    3

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.    10    10    10

25.13        Pumice stone; emery; natural
        corundum, natural garnet and other
        natural abrasives, whether or not
        heat-treated.

        - Pumice stone:
    2513.11 00    - - Crude or in irregular pieces,
        including crushed pumice
        ("bimskies")    10    10    10
    2513.19 00    - - Other    10    10    10
        - - Emery, natural corundum,
        natural garnet and other natural
        abrasives:
    2513.21 00    - - Crude or in irregular pieces    10    10    10
    2513.29 00    - - Other    10    10    10

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.    10    10    10

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    30    30    30
    2515.12 00    - - Merely cut, by sawing or
        otherwise, into blocks or slabs of a
        rectangular (including square) shape    50    50    50
    2515.20 00    - Ecaussine and other calcerous
        monumental or building stone;
        alabaster    30    30    30

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    30    30    30
    2516.12 00    - - Merely cut, by sawing or
        otherwise, into blocks or slabs
        of a rectangular (including
        square) shape    30    30    30
        - Sandstone:
    2516.21 00    - - Crude or roughly trimmed    30    30    30
    2516.22 00    - - Merely cut, by sawing or
        otherwise, into blocks or slabs
        of a rectangular (including square)
        shape    30    30    30
    2516.90 00    - Other monumental or building stone    30    30    30

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 No. 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    10    10    10
    2517.20 00    - Macadam of slag, dross or similar
        industrial waste, whether or not
        incorporating the materials cited in
        subheading No. 2517. 10 00    10    10    10
    2517.30 00    - Tarred macadam    10    10    10
        - Granules, chippings and powder,
        of stones of heading No. 25.15
        or 25.16, whether or not heat-
        treated:
    2517.41 00    - - Of marble    10    10    10
    2517.49 00    - - Other    10    10    10

25.18        Dolomite, whether or not
        calcined; dolomite roughly
        trimmed or merely
        cut, bysawing or otherwise,
        into blocks or slabs of a
        rectangular (including
        square) shape; agglomerated
        dolomite (including tarred
        dolomite).

    2518.10 00    - Dolomite not calcined    10    10    10
    2518.20 00    - Calcined dolomite    10    10    10
    2518.30 00    - Agglomerated dolomite (including
        tarred dolomite)    10    10    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)    3    3    3
    2519.90 00    - Other    3    3    3

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    - Gypsum; anhydrite:
    2520.10 10    - - - Anhydrite    10    10    10
    2520.10 20    - - - Gypsum:   
    2520.10 21    - - - - Raw chemical gypsum    3    3    3
    2520.10 29    - - - - Other    20    20    20
    2520.20 00    - Plasters    10    10    10

25.21    2521.00 00    Limestone flux; limestone
        and other calcareous stone,
        of a kind used for the
        manufacture of lime or cement.    10    10    10

25.22        Quicklime, slaked lime and
        hydraulic lime, other than
        calcium oxide and hydroxide
        of heading No. 28.25.

    2522.10 00    - Quicklime    20    20    20
    2522.20 00    - Slaked lime    20    20    20
    2522.30 00    - Hydraulic lime    20    20    20

25.23        Portland cement, aluminous
        cement ("ciment fondu"), slag
        cement, supersulphate cement and
        similar hydraulic cements, whether
        or not coloured or in the form of
        clinkers.

    2523.10    - Cement clinkers:
    2523.10 10    - - - Cement clinker other than for
        white cement    3    10    10
    2523.10 90    - - - Clinker for white cement    10    10    10
        - Portland cement:
    2523.21 00    - - White cement, whether or not
        artificially coloured    20    20    20
    2523.29 00    - - Other    5    20    20
    2523.30 00    - Aluminous cement ("ciment fondu")    10    10    10
    2523.90    - Other hydraulic cements:
    2523.90 10    - - - Pozzolan cement and blended
        pozzolan cement    20    20    20
    2523.90 90    - - - Other    20    20    20

25.24    2524.00 00    Asbestos.    10    10    10

25.25        Mica, including splittings; mica
        waste.

    2525.10 00    - Crude mica and mica rifted into
        sheets or splittings    10    10    10
    2525.20 00    - Mica powder    10    10    10
    2525.30 00    - Mica waste    10    10    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    - Not crushed, not powdered:
    2526.10 10    - - - Talc    3    3    3
    2526.10 90    - - - Other    10    10    10
    2526.20    - Crushed or powdered:
    2526.20 10    - - - Talc    3    3    3
    2526.20 90    - - - Other    10    10    10

25.27    2527.00 00    Natural cryolite; natural chiolite.    10    10    10

25.28        Natural borates and concentrates
        thereof (whether or not calcined),
        but not including borates separated
        from natural brine; natural boric
        acid containing not more than 85%
        of H3BO3 calculated on the dry
        weight.

    2528.10 00    - Natural sodium borates    10    10    10
    2528.90 00    - Other    10    10    10

25.29        Felspar; leucite; nepheline and
        nepheline syenite; fluorspar.

    2529.10 00    - Felspar
        - Flourspar:
    2529.21 00    - - Containing by weight 97% or less
        of calcium fluoride    10    10    10
    2529.22 00    - - Containing by weight more than
        97% of calcium fluoride    10    10    10
    2529.30 00    - Leucite; nepheline and nepheline
        syenite    3    3    3

25.30        Mineral substances not elsewhere
        specified or included.

    2530.10 00    - Vermiculite, perlite and chlorites,
        unexpanded    10    10    10
    2530.20 00    - Kieserite, epsomite (natural
        magnesium sulphates)    10    10    10
    2530.30 00    - Earth colours    10    10    10
    2530.40 00    - Natural micaceous iron oxides    3    3    3
    2530.90 00    - Other    10    10    10

CHAPTER XXVI
ORES, SLAG AND ASH

Notes:
1.    This Chapter does not cover:cralaw:red

(a)    Slag or similar industrial waste prepared as macadam (heading No. 25.17);chanroblesvirtualawlibrary

(b)    Natural magnesium carbonate (magnesite), whether or not calcined (heading No. 25.19);chanroblesvirtualawlibrary

(c)    Basic slag of Chapter 31;chanroblesvirtualawlibrary

(d)    Slag wool, rock wool or similar mineral wools (heading No. 68.06);chanroblesvirtualawlibrary

(e)    Waste or scrap of precious metal or of metal clad with precious metal (heading No. 71.12); or

(f)    Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

2.    For the purposes of headings Nos. 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 metal of heading No. 28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings Nos. 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

3.    Heading No. 26.20 applies only to 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.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

26.01        Iron ores and concentrates,
        including roasted iron pyrites.

        - Iron ores and concentrates,
        other than roasted iron pyrites:
    2601.11 00    - - Non-agglomerated    10    10    10
    2601.12 00    - - Agglomerated    10    10    10
    2601.20 00    - Roasted iron pyrites    10    10    10

26.02    2602.00 00    Manganese ores and
        concentrates, including
        manganiferous iron ores and
        concentrates with a manganese
        content of 20% or more,
        calculated on the dry weight.    10    10    10

26.03    2603.00 00    Copper ores and concentrates.    10    10    10

26.04    2604.00 00    Nickel ores and concentrates.    10    10    10

26.05    2605.00 00    Cobalt ores and concentrates.    10    10    10

26.06    2606.00 00    Aluminum ores and concentrates.    10    10    10

26.07    2607.00 00    Lead ores and concentrates.    10    10    10

26.08    2608.00 00    Zinc ores and concentrates.    10    10    10

26.09    2609.00 00    Tin ores and concentrates.    10    10    10

26.10    2610.00 00    Chromium ores and concentrates.    10    10    10

26.11    2611.00 00    Tungsten ores and concentrates.    10    10    10

26.12        Uranium or thorium ores and
        concentrates.

    2612.10 00    - Uranium ores and concentrates    10    10    10
    2612.20 00    - Thorium ores and concentrates    10    10    10

26.13        Molybdenum ores and concentrates.

    2613.10 00    - Roasted    10    10    10
    2613.90 00    - Other    10    10    10

26.14    2614.00 00    Titanium ores and concentrates.    10    10    10

26.15        Niobium, tantalum, vanadium or
        zirconium ores and concentrates.

    2615.10 00    - Zirconium ores and concentrates    10    10    10
    2615.90 00    - Other    10    10    10

26.16        Precious metal ores and
        concentrates.

    2616.10 00    - Silver ores and concentrates    10    10    10
    2616.90 00     - Other    10    10    10

26.17        Other ores and concentrates.

    2617.10 00    - Antimony ores and concentrates    10    10    10
    2617.90 00    - Other    10    10    10

26.18    2618.00 00    Granulated slag (slag sand) from
        the manufacture of iron or steel.    10    10    10

26.19    2619.00 00    Slag, dross (other than
        granulated slag), scalings and
        other waste from the manufacture
        of iron and steel.    10    10    10

26.20        Ash and residues (other than
        from the manufacture of iron or
        steel), containing metals or metallic
        compounds.

        - Containing mainly zinc:
    2620.11 00    - - Hard zinc spelter    10    10    10
    2620.19 00    - - Other    10    10    10
    2620.20 00    - Containing mainly lead    10    10    10
    2620.30 00    - Containing mainly copper    10    10    10
    2620.40 00    - Containing mainly aluminum    10     10     10
    2620.50 00    - Containing mainly vanadium    10     10    10
    2620.90 00    - Other    10     10    10

26.21    2621.00 00    Other slag and ash, including
        seaweed ash (kelp).    10    10    10

CHAPTER XXVII
MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

Notes:
1.    This Chapter does not cover:cralaw:red

(a)    Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading No. 27.11;chanroblesvirtualawlibrary

(b)    Medicaments of heading No. 30.03 or 30.04; or

(c)    Mixed unsaturated hydrocarbons of heading No. 33.01, 33.02 or 38.05.

2.    References in heading No. 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 300ºC, after conversion to 1,013 millibars when a reduced-pressure distillation method used (Chapter 39).

Subheading Notes:
1.    For the purposes of subheading No. 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 No. 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 then 5,833 kcal/kg.

3.    For the purposes of subheadings Nos. 2707.10, 2707.20, 2707.30, 2707.40 and 2707.60, the terms "benzole", "tuluole", "xylole", "naphthalene" and "phenols" apply to products which contain more than 50% by weight of benzene, toluene, xylene, naphthalene or phenols, respectively.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

27.01        Coal; briquettes, ovoids and
        similar solid fuels manufactured
        from coal.

        - Coal, whether or not pulverised,
        but not agglomerated:
    2701.11 00    - - Anthracite    10    10    10
    2701.12 00    - - Bituminous coal    20    20    20
    2701.19 00    - - Other coal    10    10    10
    2701.20 00    - Briquettes, ovoids and similar
        solid fuels manufactured from coal    10    10    10

27.02        Lignite, whether or not
        agglomerated, excluding jet.

    2702.10 00    - Lignite, whether or not pulverised,
        but not agglomerated    10    10    10
    2702.20 00    - Agglomerated lignite    10    10    10

27.03    2703.00 00    Peat (including peat litter), whether
        or not agglomerated.    10    10    10

27.04    2704.00 00    Coke and semi-coke of coal,
        of lignite or of peat, whether or
        not agglomerated; retort carbon.    3    3    3

27.05    2705.00 00    Coal gas, water gas, producer
        gas and similar gases. other than
        petroleum gases and other gaseous
        hydrocarbons.    10    10    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.    10    10    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    - Benzole    3    3    3
    2707.20 00    - Tuluole    3    3    3
    2707.30 00    - Xylole    3    3    3
    2707.40 00    - Naphthalene    10    10    10
    2707.50 00    - Other aromatic hydrocarbon
        mixtures of which 65% or more
        by volume (including losses) distils
        at 250ºC by the ASTM D 86
        method    10    10    10
    2707.60 00    - Phenols    10    10    10
        - Other:
    2707.91 00    - - Creosote oils    3    3    3
    2707.99 00    - - Other    10    10    10

27.08        Pitch and pitch coke, obtained
        from coal tar or from other
        mineral tars.

    2708.10 00    - Pitch    10    10    10
    2708.20 00    - Pitch coke    10    10    10

27.09    2709.00 00    Petroleum oils and oils obtained
        from bituminous minerals, crude.    10*    10*    10*

27.10    2710.00    Petroleum oils and oils obtained
        from bituminous minerals, other
        then 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.

    2710.00 00    - - - Propylene tetramer
        (tetrapropylene)    10    10    10
    2710.00 20    - - - Lubricating oil, including
        lubricating oil basestock
        when imported with special
        authorization by the Energy
        Regulatory Board    10+    10+    10+
                P2.00/1   P2.00/1  P2.00/1
    2710.00 30    - - - Fuel oils, naphtha, low
        aromatic solvents:
    2710.00 31    - - - - Fuel oils    10    10    10
    2710.00 32    - - - - Naphtha, when imported
        with special authorization by
        the Energy Regulatory Board    10    10    10
    2710.00 33    - - - - Other naphtha    10+    10+    10+
                P2.00/1   P2.00/1  P2.00/1
    2710.00 34    - - - - Low aromatic solvents,
        when imported with special
        authorization by the Energy
        Regulatory Board    10    10    10
    2710.00 35    - - - - Other low aromatic solvents    10+    10+    10+
            P2.00/1   P2.00/1  P2.00/1
     2710.00 40    - - - Carbon black feedstock oil    10    10    10
    2710.00 50    - - - Gas oils (including diesel
        oil), kerosene (including kerosene
        type jet fuel) and motor
        gasoline; other heavy oils:
    2710.00 51    - - - - Gas oils (including diesel
        oil), when imported with
        special authorization by the
        Energy Regulatory Board    20    20    20
    2710.00 59    - - - - Other    20+    20+    20+
            P2.00/1   P2.00/1  P2.00/1
    2710.00 90    - - - Other oils and preparations    20+    20+    20+
            P2.00/1   P2.00/1  P2.00/1
 
27.11        Petroleum gases and other
        gaseous hydrocarbons.

        - Liquefied:
    2711.11 00    - - Natural gas    10+    10+    10+
            P2.00/1   P2.00/1  P2.00/1
     2711.12 00    - - Propane    10+    10+    10+
            P2.00/1   P2.00/1  P2.00/1
     2711.13 00    - - Butanes    10+    10+    10+
            P2.00/1   P2.00/1  P2.00/1
     2711.14 00    - - Ethylene, propylene,
        butylene and butadiene    10+    10+    10+
            P2.00/1   P2.00/1  P2.00/1
    2711.19 00    - - Other    10+    10+    10+
            P2.00/1   P2.00/1  P2.00/1
         - In gaseous state:
    2711.21 00    - - Natural gas    10+    10+    10+
            P2.00/1   P2.00/1  P2.00/1
    2711.29 00    - - Other    10+    10+    10+
            P2.00/1   P2.00/1  P2.00/1
 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    10    10    10
    2712.20 00    - Paraffin wax containing by
        weight less than 0.75% of oil    10    10    10
    2712.90 00    - Other    10    10    10

27.13        Petroleum coke, petroleum
        bitumen and other residues of
        petroleum oils or of oils obtained
        from bituminous minerals.

        - Petroleum coke:
    2713.11 00    - - Not calcined    3    3    3
    2713.12 00    - -  Calcined    3    3    3
    2713.20 00    - Petroleum bitumen    10    10    10
    2713.90 00    - Other residues of petroleum
        oils or of oils obtained from
        bituminous minerals    10    10    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    10    10    10
    2714.90 00    - Other    10    10    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).    10    10    10
* Plus P1.90/liter or P302.10/barrel

Section VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Notes:
1.    (a) Goods (other than radioactive ores) answering to a description in heading No. 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 No. 28.43 or 28.46 are to be classified in those headings and in no other heading of this Section.

2.    Subject to Note 1 above, goods classified in heading No. 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, or 33.08 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:cralaw:red

(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;chanroblesvirtualawlibrary

(b)    presented together; and

(c)    identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

CHAPTER XXVIII
INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIO-ACTIVE ELEMENTS OR OF ISOTOPES

Notes:
1.    Except where the context otherwise requires, the headings of this Chapter apply only to:cralaw:red

(a)    Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;chanroblesvirtualawlibrary

(b)    The products mentioned in (a) above dissolved in water;chanroblesvirtualawlibrary

(c)    The products mentioned in (a) above dissolved in other solvents provided that the solution constituents 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;chanroblesvirtualawlibrary

(d)    The products mentioned in (a), (b) or (c) above with an added stabiliser necessary for their preservation or transport;chanroblesvirtualawlibrary

(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 No. 28.31), carbonates and peroxocarbonates of inorganic bases (heading No. 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading No. 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading No. 28.38), organic products included in headings Nos. 28.43 to 28.46 and carbides (heading No. 28.49), only the following compounds of carbon are to be classified in this Chapter:cralaw:red

(a)    Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading No. 28.11);chanroblesvirtualawlibrary

(b)    Halide oxides of carbon (heading No. 28.12);chanroblesvirtualawlibrary

(c)    Carbon disulphide (heading No. 28.13);chanroblesvirtualawlibrary

(d)    Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading No. 28.42);chanroblesvirtualawlibrary

(e)    Hydrogen peroxide, solidified with urea (heading No. 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metallic derivatives (heading No. 28.51) 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:cralaw:red

(a)    Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;chanroblesvirtualawlibrary

(b)    Organo-inorganic compounds other than those mentioned in Note 2 above;chanroblesvirtualawlibrary

(c)    Products mentioned in Note 2, 3, 4 or 5 or Chapter 31;chanroblesvirtualawlibrary

(d)    Inorganic products of a kind used as luminophores, of heading No. 32.06;chanroblesvirtualawlibrary

(e)    Artificial graphite (heading No. 38.01); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No. 38.13; ink removers put up in packings for retail sale, of heading No. 38.23; 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 No. 38.23;chanroblesvirtualawlibrary

(f)    Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings Nos. 71.02 to 71.05), or precious metals or precious metal alloys of chapter 71;chanroblesvirtualawlibrary

(g)    The metals, whether or not pure, or metal alloys of Section XV; or

(h)    Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading No. 90.01).

4.    Chemically defined complex acids consisting of a non-metal acid of sub-Chapter IV are to be classified in heading No. 28.11.

5.    Headings Nos. 28.26 to 28.42 apply only to metallic or ammonium salts or peroxysalts.

Except where the context otherwise requires, double or complex salts are to be classified in heading No. 28.42.

6.    Heading No. 28.44 applies to:cralaw:red

(a)    Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number greater than 84;chanroblesvirtualawlibrary

(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;chanroblesvirtualawlibrary

(c)    Compounds, inorganic or organic, of these elements of isotopes, whether or not chemically defined, whether or not mixed together;chanroblesvirtualawlibrary

(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 0.002 microcurie per gram;chanroblesvirtualawlibrary

(e)    Spent (irradiated) fuel elements (cartridges) of nuclear reactors;chanroblesvirtualawlibrary

(f)    Radioactive residues whether or not usable.

The term "isotope", for the purposes of this Note and of the wording of headings Nos. 28.44 and 28.45, refers to:
—    individual nuclides, excluding, however, those existing in nature in the monoisotopic state;chanroblesvirtualawlibrary

—    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 No. 28.48 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus.

8.    Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading No. 38.18.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996
        I. — CHEMICAL ELEMENTS

28.01        Fluorine, chlorine, bromine and
        iodine.

    2801.10 00    - Chlorine    30    25    20
    2801.20 00    - Iodine    10    10    10
    2801.30 00    - Fluorine, bromine    10    10    10

28.02    2802.00 00    Sulphur, sublimed or precipitated;
        colloidal sulphur.    3    3    3

28.03    2803.00    Carbon (carbon blacks and other
        forms of carbon not elsewhere
        specified or included).

    2803.00 10    - - - Carbon black    20    20    20
    2803.00 90    - - - Other    10    10    10

28.04        Hydrogen, rare gases and
        other non-metals.

    2804.10 00    - Hydrogen    10    10    10
        - Rare gases:
    2804.21 00    - - Argon    10    10    10
    2804.29 00    - - Other    10    10    10
    2804.30 00    - Nitrogen    10    10    10
    2804.40 00    - Oxygen    10    10    10
    2804.50 00    - Boron; tellurium    10    10    10
        Silicon:
    2804.61 00    - - Containing by weight not
        less than 99.99% of silicon    10    10    10
    2804.69 00    - - Other    10    10    10
    2804.70 00    - Phosphorus    3    3    3
    2804.80 00    - Arsenic    3    3    3
    2804.90 00    - Selenium    10    10    10

28.05        Alkali or alkaline-earth metals;
        rare-earth metals, scandium
        and yttrium, whether or not
        intermixed or interalloyed;
        mercury.

        - Alkali metals:
    2805.11 00    - - Sodium    10    10    10
    2805.19 00    - - Other    10    10    10
        - Alkaline-earth metals:
    2805.21 00    - - Calcium    10    10    10
    2805.22 00    - - Strontium and barium    10    10    10
    2805.30 00    - Rare-earth metals, scandium
        and yttarium, whether or not
        intermixed or interalloyed    10    10    10
    2805.40 00    - Mercury    3    3    3
        II. — INORGANIC ACIDS AND INORGANIC
        OXYGEN COMPOUNDS OF NON-METALS

28.06        Hydrogen chloride (hydrochloric
        acid); chlorosulfuric acid.

    2806.10 00    - Hydrogen chloride
        (hydrochloric acid)    20    20    20
    2806.20 00    - Chlorosulfuric acid    20    20    20

28.07    2807.00 00    Sulphuric acid; oleum    20    20    20

28.08    2808.00 00    Nitric acid; sulphonitric acids.    10    10    10

28.09        Diphosphorus pentaoxide;
        phosphoric acid and
        polyphosphoric acids:
    2809.10 00    - Diphosphorus pentaoxide    10*    10*    10*
    2809.20    - Phosphoric acid and
        polyphosphoric acids:
    2809.20 10    - - - Hypophosphoric acid    20    20    20
    2809.20 90    - - - Other    10*    10*    10*

28.10    2810.00 00    Oxides of boron; boric acids.    10    10    10

28.11        Other inorganic acids and other
        inorganic oxygen compounds
        of non-metals.

        - Other inorganic acids:
    2811.11 00    - - Hydrogen fluoride
        (hydrofluoric acid)    10    10    10
    2811.19 00    - - Other    10    10    10
        - Other inorganic oxygen
        compounds of non-metals:
    2811.21 00    - - Carbon dioxide    10    10    10
    2811.22 00    - - Silicon dioxide    10     10     10
    2811.23 00    - - Sulfur dioxide    10     10     10
    2811.29 00    - - Other    10     10     10
        III. — HALOGEN OR SULFUR
        COMPOUNDS OF NON-METALS

28.12        Halides and halide oxides
        of non-metals.

    2812.10 00    - Chlorides and chloride oxides    10    10     10
    2812.90 00    - Other    10     10     10

28.13        Sulphides of non-metals;
        commercial phosphorus trisulfide.

    2813.10 00    - Carbon disulphide    10    10    10
    2813.90 00    - Other    10    10    10
        IV. — INORGANIC BASES AND
        OXIDES, HYDROXIDES AND
        PEROXIDES OF METALS

28.14        Ammonia, anhydrous or in
        aqueous solution.

    2814.10 00    - Anhydrous ammonia    3    3    3
    2814.20 00    - Ammonia in aqueous solution    10    10    10

28.15        Sodium hydroxide (caustic
        soda); potassium hydroxide
        (caustic potash); peroxides of
        sodium or potassium.

        - Sodium hydroxide (caustic soda):
    2815.11 00    - - Solid    20    20    20
    2815.12 00    - - In aqueous solution (soda lye
        or liquid soda)    30    30    20
    2815.20    - Potassium hydroxide (caustic
        potash):
    2815.20 10    - - Solid    10    10    10
    2815.20 90    - - Other    20    20    20
    2815.30 00    - Peroxides of sodium or
        potassium    10    10    10

28.16        Hydroxideand peroxide of
        magnesium; oxides, hydroxides
        and peroxides, of strontium or
        barium.

    2816.10 00    - Hydroxide and peroxide
        of magnesium    10    10    10
    2816.20 00    - Oxide, hydroxide and peroxide
        of strontium    10    10    10
    2816.30 00    - Oxide, hydroxide and peroxide
        of barium    10    10    10

28.17    2817.00 00    Zinc oxide; zinc peroxide.    20    20    20

28.18        Aluminum oxide (including
        artificial corundum); aluminum
        hydroxide.

    2818.10 00    - Artificial corundum    10    10    10
    2818.20 00    - Other aluminum oxide    10    10    10
    2818.30 00    - Aluminum hydroxide    10    10    10

28.19        Chromium oxides and
        hydroxides.

    2819.10 00    - Chromium trioxide    10    10    10
    2819.90 00    - Other    10    10    10

28.20        Manganese oxides.

    2820.10 00    - Manganese dioxide    10*    10*    10*
    2820.90 00    - Other    10    10    10

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    3    3    3
    2821.20 00    - Earth colours    10    10    10

28.22    2822.00 00    Cobalt oxides and hydroxides;
        commercial cobalt oxides.    10    10    10

28.23    2823.00 00    Titanium oxides.    10*    10*    10*

28.24        Lead oxides; red lead and
        orange lead.

    2824.10 00    - Lead monoxide (litharge,
        massicot)    20    20    20
    2824.20 00    - Red lead and orange lead    20    20    20
    2824. 90 00    - Other    20    20    20

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    10    10    10
    2825.20 00    - Lithium oxide and hydroxide    10    10    10
    2825.30 00    - Vanadium oxides and hydroxides    10*    10*    10*
    2825.40 00     - Nickel oxides and hydroxides    10    10    10
    2825.50 00    - Copper oxides and hydroxides    10    10    10
    2825.60 00    - Germanium oxides and
        zirconium dioxide    10    10    10
    2825.70 00    - Molybdenum oxides and
        hydroxides    10    10    10
    2825.80 00    - Antimony oxides    10    10    10
    2825.90 00    - Other    10    10    10
        V. — SALTS AND PEROXYSALTS,
        OF INORGANIC ACIDS AND
        METALS

28.26        Fluorides; fluorosilicates,
        fluoroalminates and other
        complex fluorine salts.

        - Fluorides:
    2826.11 00    - - Of ammonium or of sodium    10    10    10
    2826.12 00    - - Of aluminum    10    10    10
    2826.19 00    - - Other    10    10    10
    2826.20 00    - Fluorosilicates of sodium or
        of potassium    10    10    10
    2826.30 00    - Sodium hexafluoroaluminate
        (synthetic cryolite)    10    10    10
    2826.90 00    - Other    10    10    10

28.27        Chlorides, chloride oxides and
        chloride hydroxides; bromides and
        bromide oxides; iodides and
        iodide oxides.

    2827.10 00    - Ammonium chloride    10    10    10
    2827.20    - Calcium chloride:
    2827.20 10    - - - Commercial    20    20    20
    2827.20 90    - - - Other    10    10    10
        - Other chlorides:
    2827.31 00    - - Of magnesium    10    10    10
    2827.32 00    - - Of aluminum    10    10    10
    2827.33 00    - - Of iron    10    10    10
    2827.34 00    - - Of cobalt    10    10    10
    2827.35 00    - - Of nickel    10    10    10
    2827.36 00    - - Of zinc    10    10    10
    2827.37 00    - - Of tin    10    10    10
    2827.38 00    - - Of barium    10    10    10
    2827.39 00    - - Other    10    10    10
        - Chloride oxides and chloride
        hydroxides:
    2827.41 00    - - Of copper    10    10    10
    2827.49 00    - - Other    10    10    10
        - Bromides and bromide oxides:
    2827.51 00    - - Bromides of sodium or of
        potassium    10    10    10
    2827.59 00    - - Other    10    10    10
    2827.60 00    - Iodides and iodide oxides    10    10    10

28.28        Hypochlorites; commercial
        calcium hypochlorite; chlorites;
        hypobromites.

    2828.10 00    - Commercial calcium hypochlorite
        and other calcium hypochlorites    10    10    10
    2828.90 00    - Other    10    10    10

28.29        Chlorates and perchlorates;
        bromates and perbromates;
        iodates and periodates.

        - Chlorates:
    2829.11 00    - - Of sodium    10    10    10
    2829.19 00    - - Other    10    10    10
    2829.90 00    - Other    10    10    10

28.30        Sulphides; polysulphides.

    2830.10 00    - Sodium sulphides    10    10    10
    2830.20 00    - Zinc sulphide    10    10    10
    2830.30 00    - Cadmium sulphide    10    10    10
    2830.90 00    - Other    10     10    10

28.31        Dithionites and sulphoxylates.

    2831.10 00    - Of sodium    10    10    10
    2831.90 00    - Other    10    10    10

28.32        Sulphites; thiosulphites.

    2832.10 00    - Sodium sulphites    10    10    10
    2832.20 00    - Other sulphites    10    10    10
    2832.30 00    - Thiosulphates    10    10    10

28.33        Sulphates; alums;
        peroxosulphates
        (persulphates).

        - Sodium sulphates:
    2833.11 00    - - Disodium sulphate    10    10    10
    2833.19 00    - - Other    10    10    10
        - Other sulphates:
    2833.21 00    - - Of magnesium    10    10    10
    2833.22    - - Of aluminium:
    2833.22 10    - - - Commercial    20    20    20
    2833.22 90    - - - Other    10    10    10
    2833.23 00    - - Of chromium    10    10    10
    2833.24 00    - - Of nickel    10    10    10
    2833.25 00    - - Of copper    10    10    10
    2833.26 00    - - Of zinc    10    10    10
    2833.27 00    - - Of barium    10    10    10
    2833.29 00    - - Other    10    10    10
    2833.30 00    - Alums    10    10    10
    2833.40 00    - Peroxosulphates (persulphates)    10    10    10

28.34        Nitrites; nitrates.

    2834.10 00    - Nitrites    10    10    10
        - Nitrates:
    2834.21 00    - - Of potassium    10    10    10
    2834.22 00    - - Of bismuth    10    10    10
    2834.29 00    - - Other    10    10    10

28.35        Phosphinates (hypophosphites),
        phosphonates (phosphites), phosphates
        and polyphosphates.

    2835.10 00    - Phosphinates (hypophosphites),
        and phosphonates (phosphites)    10    10    10
        Phosphates:
    2835.21 00    - - Of triammonium    10    10    10
    2835.22 00    - - Of mono- or disodium    10    10    10
    2835.23 00    - - Of trisodium    10    10    10
    2835.24 00    - - Of potassium    10    10    10
    2835.25 00    - - Calcium hydrogenorthophosphate
        ("dicalcium phosphate")    10    10    10
    2835.26 00    - - Other phosphates of calcium    10    10    10
    2835.29 00    - - Other    10    10    10
        - Polyphosphates:
    2835.31 00    - - Sodium triphosphate (sodium
        tripolyphosphate)    30    30    20
    2835.39    - - Other:
    2835.39 10    - - - Tetrasodium pyrophosphate    30    30    20
    2835.39 90    - - - Other    10    10    10

28.36        Carbonates; peroxocarbonates
        (percarbonates); commercial
        ammonium carbonate containing
        ammonium carbamate.

    2836.10 00    - Commercial ammonium carbonate
          and other ammonium carbonates    10    10    10
    2836.20 00    - Disodium carbonate    3    3    3
    2836.30 00    - Sodium hydrogencarbonate
        (sodium bicarbonate)    10    10    10
    2836.40 00    - Potassium carbonates    10    10    10
    2836.50 00    - Calcium carbonate    10    10    10
    2836.60 00    - Barium carbonate    10    10    10
    2836.70 00    - Lead carbonates    10    10    10
        - Other:
    2836.91 00    - - Lithium carbonates    10    10    10
    2836.92 00    - - Strontium carbonate    10    10    10
    2836.93 00    - - Bismuth carbonate    10    10    10
    2836.99 00    - - Other    10    10    10

28.37        Cyanides, cyanide oxides and
        complex cyanides
        - Cyanides and cyanide oxides:
    2837.11 00    - - Of sodium    10    10    10
    2837.19 00    - - Other    10    10    10
    2837.20 00    - Complex cyanides    10    10    10

28.38    2838.00 00    Fulminates, cyanates and
        thiocyanates.    10    10    10

28.39        Silicates; commercial alkali
        metal silicates.

        - Of sodium:
    2839.11 00    - - Sodium metasilicates    20    20    20
    2839.19 00    - - Other    20    20    20
    2839.20 00    - Of potassium    20    20    20
    2839.90 00    - Other    20    20    20

28.40        Borates; peroxoborates
        (perborates).

        - Disodium tetraborate (refined
        borax):
    2840.11 00    - - Anhydrous    10    10    10
    2840.19 00    - - Other    10    10    10
    2840.20 00    - Other borates    10    10    10
    2840.30 00    - Peroxoborates (perborates)    10    10    10

28.41        Salts of oxometallic or
        peroxometallic acids.

    2841.10 00    - Aluminates    10    10    10
    2841.20 00    - Chromates of zinc or of lead    10    10    10
    2841.30 00    - Sodium dichromate    10    10    10
    2841.40 00    - Potassium dichromate    10    10    10
    2841.50 00    - Other chromates and dichromates;
        peroxochromates    10    10    10
    2841.60 00    - Manganites, manganates and
        permanganates    10    10    10
    2841.70 00    - Molybdates    10    10    10
    2841.80 00    - Tungstates (wolframates)    10    10    10
    2841.90 00    - Other    10    10    10

28.42        Other salts of inorganic acids
        or peroxoacids, excluding
        azides.

    2842.10 00    - Double or complex silicates    10    10    10
    2842.90 00    - Other    10    10    10
        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    10    10    10
        - Silver compounds:
    2843.21 00    - - Silver nitrate    10    10    10
    2843.29 00    - - Other    10    10    10
    2843.30 00    - Gold compounds    10    10    10
    2843.90 00    - Other compounds; amalgams    10    10    10

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    10    10    10
    2844.20 00    - Uranium enriched in U235 and its
        compounds; plutonium and its
        compounds; alloys, dispersions
        (including cermets), ceramic
        products and mixtures containing
        uranium enriched in U235,
        plutonium or compounds of these
        products    10    10    10
    2844.30 00    - Uranium depleted in U235 and its
        compounds; thorium and its
        compounds; alloys, dispersions
        (including cermets), ceramic
        products and mixtures containing
        uranium depleted in U235, thorium
        or compounds of these products    10    10    10
    2844.40 00    - Radioactive elements and isotopes
        and compounds other than those of
        subheading No. 2844.10, 2844.20 or
        2844.30; alloys, dispersions (including
        cermets), ceramic products and
        mixtures containing these elements,
        isotopes or compounds; radioactive
        residues    10    10    10
    2844.50 00    - Spent (irradiated) fuel elements
        (cartridges) of nuclear reactors    10    10    10

28.45        Isotopes other than those of heading
        No. 28.44; compounds, inorganic or
        organic, of such isotopes, whether or
        not chemically defined.

    2845.10 00    - Heavy water (deuterium oxide)    10    10    10
    2845.90 00    - Other    10    10    10

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    10    10    10
    2846.90 00    - Other    10    10    10

28.47    2847.00 00    Hydrogen peroxide, whether or
        not solidified with urea.    10    10    10

28.48        Phosphides, whether or not chemically
        defined, excluding ferrophosphorus.

    2848.10 00    - Of copper (phosphor copper),
        containing more than 15% by
        weight of phosphorus    10    10    10
    2848.90 00    - Of other metals or of non-metals    10    10    10

28.49        Carbides, whether or not chemically
        defined.

    2849.10 00    - Of calcium    20    20    20
    2849.20 00    - Of silicon    10    10    10
    2849.90 00    - Other    10    10    10

28.50    2850.00 00    Hydrides, nitrides, azides, silicides
        and borides, whether or not
        chemically defined.    10    10    10

28.51    2851.00 00    Other inorganic compounds
        (including distilled or conductivity
        water and water of similar purity);
        liquidr (whether or not rare gases
        have been removed); compressed
        air; amalgams, other than amalgams
        of precious metals.    10    10    10 chanroblesvirtualawlibrary

* Annex A

CHAPTER XXIX
ORGANIC CHEMICALS

Notes:
1.    Except where the context otherwise requires, the headings of this Chapter apply only to:cralaw:red

(a)    Separate chemically defined organic compounds, whether or not containing impurities;chanroblesvirtualawlibrary

(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);chanroblesvirtualawlibrary

(c)    The products of headings Nos. 29.36 to 29.39 or the sugar ethers and sugar esters, and their salts, of heading No. 29.40, or the products of heading No. 29.41, whether or not chemically defined;chanroblesvirtualawlibrary

(d)    The products mentioned in (a), (b) or (c) above dissolved in water;chanroblesvirtualawlibrary

(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;chanroblesvirtualawlibrary

(f)    The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser necessary for their preservation or transport;chanroblesvirtualawlibrary

(g)    The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use;chanroblesvirtualawlibrary

(h)    The following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for these salts and diasotisable amines and their salts.

2.    This Chapter does not cover:cralaw:red

(a)    Goods of heading No. 15.04 or glycerol (heading No. 15.20);chanroblesvirtualawlibrary

(b)    Ethyl alcohol (heading No. 22.07 or 22.08);chanroblesvirtualawlibrary

(c)    Methane or propane (heading No. 27.11);chanroblesvirtualawlibrary

(d)    The compounds of carbon mentioned in Note 2 to Chapter 28;chanroblesvirtualawlibrary

(e)    Urea (heading No. 31.02 or 31.05);chanroblesvirtualawlibrary

(f)    Colouring matter of vegetable or animal origin (heading No. 32.03), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading No. 32.040 or dyes or other colouring matter put up in forms or packings for retail sale (heading No. 32.12);chanroblesvirtualawlibrary

(g)    Enzymes (heading No. 35.07);chanroblesvirtualawlibrary

(h)    Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm 3 (heading No. 36.06);chanroblesvirtualawlibrary

(ij)    Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No. 38.13; ink removers put up in packings for retail sale, of heading No. 38.23; or

(k)    Optical elements, for example, of ethylenediamine tartrate (heading No. 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 Nos. 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 purpose of heading No. 29.29.

For the purposes of headings Nos. 29.11, 29.12, 29.14, 29.18 and 29.22, "oxygen-function" is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings Nos. 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 or glycerol 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:cralaw:red

(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 No. 29.42, are to be classified in the heading appropriate to the organic compound; and

(2)    Salts formed between organic compounds of sub-Chapters I to X or heading No. 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.

(d)    Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol and glycerol (heading No. 29.05).

(e)    Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.

6.    The compounds of headings Nos. 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, mercury or lead) directly linked to carbon atoms.

Heading No. 29.30 (organo-sulphur compounds) and heading No. 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 Nos. 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 and imides of polybasic acids. chanroblesvirtualawlibrary

These provisions apply only when the ring-position hereto-atoms are those resulting solely from the cyclising function or functions here listed.

Subheading Note:
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 sub-heading 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.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996
        I. — HYDROCARBONS AND THEIR
        HALOGENATED, SULPHONATED,
        NITRATED OR NITROSATED
        DERIVATIVES

29.01        Acyclic hydrocarbons.

    2901.10 00    - Saturated    10*    10*    10*
        - Unsaturated:
    2901.21 00    - - Ethylene    10*    10*    10*
    2901.22 00    - - Propene (propylene)    10*    10*    10*
    2901.23 00    - - Butene (butylene) and isomers
        thereof    10*    10*    10*
    2901.24 00    - - Buta-1, 3-diene and isoprene    10*    10*    10*
    2901.29 00    - - Other    10*    10*    10*

29.02        Cyclic hydrocarbons.

        - Cyclanes, cyclenes and
        cycloterpenes:
    2902.11 00    - - Cyclohexane    10*    10*    10*
    2902.19 00    - - Other    10    10    10
    2902.20 00    - Benzene    3*    3*    3*
    2902.30 00    - Toluene    10*    10*    10*
        - Xylenes:
    2902.41 00    - - o-Xylene    3*    3*    3*
    2902.42 00    - - m-Xylene    10*    10*    10*
    2902.43 00    - - P-Xylene    10*    10*    10*
    2902.44 00    - - Mixed xylene isomers    10*    10*    10*
    2902.50 00    - Styrene    3*    3*    3*
    2902.60 00    - Ethylbenzene    10*    10*    10*
    2902.70 00    - Cumene    10*    10*    10*
    2902.90    - Other:
    2902.90 10    - - - Alkylbenzene (AB) or dodecyl-
        benzene    30*    20*    20*
    2902.90 90    - - - Other    10*    10*    10*

29.03        Halogenated derivatives of
        hydrocarbons.

        - Saturated chlorinated derivatives
        of acyclic hydrocarbons:
    2903.11 00    - - Chloromethane (methyl chloride)
        and chloroethane (ethyl chloride)    10    10    10
    2903.12 00    - - Dichloromethane (methylene
        chloride)    10    10    10
    2903.13 00    - - Chloroform (trichloromethane)    10    10    10
    2903.14 00    - - Carbon tetrachloride    10    10    10
    2903.15 00    - - 1, 2-Dichloroethane (ethylene
        dichloride)    10    10    10
    2903.16 00    - - 1, 2-Dichloropropane (propylene
        dichloride) and dichlorobutanes    10    10    10
    2903.19 00    - - Other    10    10    10
        - Unsaturated chlorinated derivatives
        of acyclic hyrdrocarbons:
    2903.21 00    - - Vinyl chloride (chloroethylene)    3    3    3
    2903.22 00    - - Trichlroethylene    10    10    10
    2903.23 00    - - Tetrachloroethylene
        (perchloroethylene)    10    10    10
    2903.29 00    - - Other    10    10    10
    2903.30 00    - Fluorinated, brominated or iodinated
        derivatives of acyclic hydrocarbons    10    10    10
    2903.40 00    - Halogenated derivatives of
        acyclic hydrocarbons containing
        two or more different halogens    10    10    10
        - Halogenated derivatives of
        cyclanic, cyclenic or cycloterpenic
        hydrocarbons:
    2903.51 00    - - 1, 2, 3, 4, 5, 6-
        Hexachlorocyclohexane    10    10    10
    2903.59 00    - - Other    10    10    10
        - Halogenated derivatives of aromatic
        Hydrocarbons:
    2903.61 00    - - Chlorobenzene, o-dichlorobenzene
        and p-dichlorobenzene    10    10    10
    2903.62 00    - - Hexachlorobenzene and DDT
        (1, 1, 1-trichloro-2, 2-bis
        (p-chlorophenyl) ethane)    10    10    10
    2903. 69 00    - - Other    10    10    10

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    10    10    10
    2904.20 00    - Derivatives containing only nitro or
        only nitroso groups    10    10    10
    2904.90 00    - Other    10    10    10
        II. — ALCOHOLS AND THEIR HALOGENATED,
        SULPHONATED, NITRATED OR
        NITROSATED DERIVATIVES

29.04        Acyclic alcohols and their halogenated,
        sulphonated, nitrated or nitrosated
        derivatives.

    2904.10 00    - Derivatives containing only sulpho
        groups, their salts and ethyl esters    10    10    10
    2905.20 00    - Derivatives containing only nitro or
        only nitroso groups    10    10    10
    2905.90 00    - Other    10    10    10
        II. — ALCOHOL AND THEIR HALOGENATED
        SULPHONATED, NITRATED OR
        NITROSATED DERIVATIVES

29.05        Acylic alcohols and their halogenated,
        sulphonated, nitrated or nitrosated
        derivatives.

        - Saturated monohydric alcohols:
    2905.11 00    - - Methanol (methyl alcohol)    3    3    3
    2905.12 00    - - Propan-1-o1 (propyl alcohol)
        and propan-2-o1 (isopropyl alcohol)    10    10    10
    2905.13 00    - - Butan-1-o1 (n-butyl alcohol)    3    3    3
    2905.14 00    - - Other butanols    10    10    10
    2905.15 00    - - Pentanol (amyl alcohol) and
        isomers thereof    10    10    10
    2905.16 00    - - Octanol (octyl alcohol) and
        isomers thereof    10    10    10
    2905.17 00    - - Dodecan-1-o1 (lauryl alcohol),
        hexadecan-1-o1 (cetyl alcohol)
        and octadecan-1-o1
        (stearyl alcohol)    30    30    30
    2905.19 00    - - Other    10    10    10
        - Unsaturated monohydric alcohols:
    2905.21 00    - - Allyl alcohol    10    10    10
    2905.22 00    - - Acylic terpene alcohols    10    10    10
    2905.29 00    - - Other    10    10    10
        - Diols:
    2905.31 00    - - Ethylene glycol (ethanediol)    3    3    3
    2905.32 00    - - Propylene glycol (propane-1,
        2-diol)    3    3    3
    2905.39 00    - - Other    10    10    10
        - Other polyhydric alcohols:
    2905.41 00    - - 2-Ethyl-2-(hydroxymethyl)
        propane-1, 3-diol (trimethyl
        olpropane)    10    10    10
    2905.42 00    - - Pentaerythritol    10    10    10
    2905.43 00    - - Mannitol    10    10    10
    2905.44 00    - - D-glucitol (sorbitol)    10    10    10
    2905.49 00    - - Other    10    10    10
    2905.50 00    - Halogenated, sulphonated, nitrated
        or nitrosated derivatives of acyclic
        alcohols    10    10    10

29.06        Cyclic alcohols and their halogenated,
        sulphonated, nitrated or nitrosated
        derivatives.

        - Cyclanic, cyclenic or cycloterpenic:
    2906.11 00    - - Menthol    20    20    20
    2906.12 00    - - Cyclohexanol, methylcyclohexanols
        and dimethylcyclohexanols    10    10    10
    2906.13 00    - - Sterols and inositols    10    10    10
    2906.14 00    - - Terpinols    10    10    10
    2906.19 00    - - Other    10    10    10
        - Aromatic:
    2906.21 00    - - Benzyl alcohol    10    10    10
    2906.29 00    - - Other    10    10    10
        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    3    3    3
    2907.12 00    - - Cresols and their salts    3    3    3
    2907.13 00    - - Octylphenol, nonylphenol and
        their isomers; salts thereof    10    10    10
    2907.14 00    - - Xylenols and their salts    10    10    10
    2907.15 00    - - Naphthols and their salts    10    10    10
    2907.19 00    - - Other    10    10    10
        - Polyphenols:
    2907.21 00    - - Resorcinol and its salts    3    3    3
    2907.22 00    - - Hydroquinone (quinol) and its
        salts    10    10    10
    2907.23 00    - - 4, 4' - Isopropylidenediphenol
        (bisphenol A, diphenylolpropane)
        and its salts    10    10    10
    2907.29 00    - - Other    10    10    10
    2907.30 00    - Phenol-alcohols    10    10    10

29.08        Halogenated, sulphonated, nitrated or
        nitrosated derivatives of phenols or
        phenol-alcohols.

    2908.10 00    - Derivatives containing only
          halogen substituents and their salts    10    10    10
    2908.20 00    - Derivatives containing only sulpho
          groups, their salts and esters    10    10    10
    2908.90 00    - Other    10    10    10
        IV. — ETHERS, ALCOHOL PEROXIDES,
        ETHER PEROXIDES, KETONE
        PEROXIDES, EPOXIDES WITH A
        THREE-MEMBERED RING, ACETALS
        AND HEMIACETALS, AND THEIR
        HALOGENATED SULPHONATED,
        NITRATED OR NITROSATED
        DERIVATIVES

29.09        Ethers, ether-alcohols, ether-phenols,
        ether-alcohol-phenols, alcohol peroxides,
        ether peroxides, ketone peroxides (whether
        or not chemically defined), and their
        halogenated, sulphonated, nitrated or
        nitrosated derivatives.

        - Acylic ethers and their halogenated,
        sulphonated, nitrated or nitrosated
        derivatives:
    2909.11 00    - - Diethyl ether    10    10    10
    2909.19 00    - - Other    10    10    10
    2909.20 00    - Cyclanic, cyclenic or cycloterpenic
        ethers and their halogenated,
        sulphonated, nitrated or nitrosated
        derivatives    10    10    10
    2909.30 00    - Aromatic ethers and their
        halogenated, sulphonated, nitrated
        or nitrosated derivatives
        - Ether-alcohols and their
        halogenated, sulphonated,
        nitrated or nitrosated
        derivatives:
    2909.41 00    - - 2, 2' — Oxydiethanol (diethylene
        glycol, digol)    10    10    10
    2909.42 00    - - Monomethyl ethers of ethylene
        glycol or of diethylene glycol    10    10    10
    2909.43 00    - - Monobutyl ethers of ethylene
        glycol or of diethylene glycol    10    10    10
    2909.44 00    - - Other monoalkylethers of
        ethylene glycol or of diethylene
        glycol    10    10    10
    2909.49 00    - - Other    10    10    10
    2909.50 00    - Ether-phenols, ether-alcohol-
        phenols and their halogenated,
        sulphonated, nitrated or
        nitrosated derivatives    10    10    10
    2909.60 00    - Alcohol peroxides, ether
        peroxides, ketone peroxides and
        their halogenated, sulphonated,
        nitrated or nitrosated derivatives    10    10    10

29.10        Expoxides, epoxyalcohols,
        epoxyphenols and epoxtethers,
        with a three-membered ring,
        and their halogenated, sulphonated,
        nitrated or nitrosated derivatives.

    2910.10 00    - Oxirane (ethylene oxide)    10    10    10
    2910.20 00    - Methyloxirane (propylene oxide)    10    10    10
    2910.30 00    - 1-choloro-2-3-epoxypropane
        (epiccholohydrin)    10    10    10
    2910.90 00    - Other    10    10    10

29.11    2911.00 00    Acetals and hemiacetals, whether
        or not with other oxygen function,
        and their halogenated, sulphonated,
        nitrated or nitrosated derivatives.    10    10    10
        V. — ALDEHAYDE-FUNCTION
        COMPOUNDS

29.12        Aldehydes, whether or not with
        other oxygen function; cyclic
        polymers of aldehydes;
        paraformaldehydes.

        - Alicyclic aldehydes without
        other oxygen function:
    2912.11 00    - - Methanol (formaldehyde)    10    10    10
    2912.12 00    - - Ethanol (acetaldehyde)    10    10    10
    2912.13 00    - - Butanol (butyraldehyde, normal
        isomer)    10    10    10
    2912.19    - - Other:
    2912.19 10    - - - Glyoxal     3    3    3
    2912.19 90    - - - Other    10    10    10
        - Cyclic aldehydes without
        other oxygen function:
    2912.21 00    - - Benzaldehyde    10    10    10
    2912.29 00    - - Other    10    10    10
    2912.30 00    - Aldehyde-alcohols    10    10    10
        - Aldehyde-ethers, aldehyde-
        phenols and aldehydes with
        other oxygen function:
    2912.41 00    - - Vanilin (4-hydroxy-3-
        metroxybezaldehyde    10    10    10
    2912.42 00    - - Ethylvanilin (3-ethoxy-4-
        hydroxybenzaldehyde)    10    10    10
    2912.49 00    - - Other
    2912.50 00    - Cyclic polymers of aldehydes    10    10    10
    2912.60 00    - Paraformaldehyde    10    10    10

29.13    2913.00 00    Halogenated, sulphonated,
        nitrated or nitrosated derivatives
        of products of heading No. 29.15    10    10    10
        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    10    10    10
    2914.12 00    - - Butanone (methyl ethyl ketone)    10    10    10
    2914.13 00    - - 4-Methylpentan-2-one (methyl
        isobutyl ketone
    2914.19 00    - - Other    10    10    10
        - Cyclanic, cyclenic or cycloterpenic
        ketones without other oxygen
        function:
    2914.21 00    - - Camphor    10    10    10
    2914.22 00    - - Cyclohexanone and
        methylcyclohexanons    10    10    10
    2914.23 00    - - Ionones and methylionones    10    10    10
    2914.29 00    - - Other    10    10    10
    2914.30 00    - Aromatic ketones without other
        oxygen function
    2914.41 00    - - 4-Hydroxy-4-methylpentan-2-
        one (diacewtone alcohol)     10    10    10
    2914.49 00    - - Other    10    10    10
    2914.50 00    - Ketone-phenols and ketones
        with other oxygen function    10    10    10
        - Quinones:
    2914.61 00    - - Anthraquinone    10    10    10
    2914.69 00    - - Other    10    10    10
    2914.70 00    - Halogenated, sulphonated,
        nitrated or nitrosated derivatives    10    10    10
        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    10    10    10
    2915.12 00    - - Salts of formic acid    10    10    10
    2915.13 00    - - Esters of formic acid    10    10    10
        - Acetic acid and its salts; acetic
        anhydrides:
    2915.21 00    - - Acetic acid    10    10    10
    2915.22 00    - - Sodium acetate    10    10    10
    2915.23 00    - - Cobalt acetates    10    10    10
    2915.24 00    - - Acetic anhydride    10    10    10
    2915.29 00    - - Other    10    10    10
        - Esters of acetic acid:
    2915.31 00    - - Ethyl acetate    10    10    10
    2915.32 00    - - Vinyl acetate    3    3    3
    2915.33 00    - - n-Butyl acetate    10    10    10
    2915.34 00    - - Isobutyl acetate    10    10    10
    2915.35 00    - - 2-Ethoxyethyl acetate    10    10    10
    2915.39 00    - - Other    10    10    10
    2915.40 00    - Mono-, di- or trichloroacetic
        acid, their salts and esters    10    10    10
    2915.50 00    - Propionic acid, its salts and esters    10    10    10
    2915.60 00    - Butyric acids, valeric acids, their
        salts and esters    10    10    10
    2915.70    - Palmitic acid, stearic acid,
        their salts and esters:
    2915.70 10    - - - Stearic acid, its salts and esters    20    20    20
    2915.70 20    - - - Palmitic acid, its salta and esters    30    30    30
    2915.90    - Other:
    2915.90 10    - - - Lauric acid, myristic acid, their
        salts and esters    30    30    30
    2915.90 90    - - - Other    10    10    10

29.16        Unsaturated acyclic monocarboxylic
        acids, cyclic monocarboxylic acids,
        their anhydrides, halides, peroxides,
        peroxyacids; their halogenated,
        sulphonated, nitrated or nitrosated
        derivatives.

        - Unsaturated acyclic monocarboxylic
        acids, their anhydrides, haliders,
        peroxides and their derivatives:
    2916.11 00    - - Acrylic acid and its salts    3    3    3
    2916.12 00    - - Esters of acrylic acid    3    3    3
    2916.13 00    - - Methacrylic acid and its salts    3    3    3
    2916.14 00    - - Esters of methacrylic acid    3    3    3
    2916.15 00    - - Oleic, linoleic or linoleic acids,
        their salts and esters    30    30    30
    2916.19 00    - - Other    10    10    10
    2916.20 00    - Cyclinic, cyclenic or cycloterpenic
        monocarboxylic acids, their
        anhydrides, halides, peroxides,
        peroxyacids and their derivatives
        - Aromatic monocarboxylic acids, their
        anhydrides, halides, peroxides,
        peroxacids and their derivatives:
    2916.31 00    - - Benzoic acid, its salts and esters    10    10    10
    2916.32 00    - - Benzoyl peroxide and benzoyl
        chloride    10    10    10
    2916.33 00    - - Phenylacetic acid, its salts and
        esters    10    10    10
    2916. 39 00    - - Other    10    10    10

29.17        Polycaboxylic acids, their
        anhhydrides, halides, peroxides
        and peroxyacids; their halogenated,
        sulphonated, nitrated or nitrosated
        derivatives.

        - Acyclic polycarboxylic acids,
        their anhydrides, halides, peroxides,
        peroxyacids and their derivatives:
    2917.11 00    - - Oxalic acid, its salts and esters    10*    10*    10*
    2917.12 00    - - Adipic acid, its salts and esters    10*    10*    10*
    2917.13 00    - - Azelaic acid, sebacic acid,
        their salts and esters    10*    10*    10*
    2917.14 00    - - Maleic anhydride    10*    10*    10*
    2917.19    - - Other    10*    10*    10*
    2917.19 10    - - - Dimer acid    10*    10*    10*
    2917.19 90    - - - Other    10*    10*    10*
    2917.20 00    - Cyclinic, cyclenic or cycloterpenic
        polycarboxylic acids, their anhydrides,
        halides, peroxides, peroxyacids and
        their derivatives    10*    10*    10*
    2917.31 00    - - Dibutyl orthophthalates    20    20    20
    2917.32 00    - - Dioctyl orthophthalates    20    20    20
    2917.33 00    - - Dinonyl or didecyl orthophthalates    20    20    20
    2917.34 00    - - Other esters of orthophthalic acid    20    20    20
    2917.35 00    - - Phtalic anhydride    20    20    20
    2917.36    - - Telepthalic acid and its salts:
    2917.36 10    - - Terephthalic Acid    3*    3*    3*
    2917.36 90    - - - Other    10*    10*    10*
    2917.37 00    - - Dimethyl terephtalate    3*    3*    3*
    2917.39    - - Other:
    2917.39 10    - - - Other phthalate plasticizers and
        esters of phtalic anhydride    20    20    20
    2917.39 20    - - - Dimer acid    10*    10*    10*
    2917.39 90    - - - Other    10*    10*    10*

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    10    10    10
    2918.12 00    - - Tartaric acid    10    10    10
    2918.13 00    - - Salts and esters of tartaric acid    10    10    10
    2918.14 00    - - Citric acid    10    10    10
    2918.15 00    - - Salts and esters of tartaric acid    10    10    10
    2918.16 00    - - Gluconic acid, its salts and esters    10    10    10
    2918.17 00    - - Phenylglycolic acid (mandelic
        acid), its salts and esters    10    10    10
    2918.19 00    - - Other    10    10    10
        - 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    10    10    10
    2918.22 00    - - o-Acetylsalicylic acid, its salts
        and esters     10    10    10
    2918.23 00    - - Other esters of salicylic acid
        and their salts    10    10    10
    2918.29 00    - - Other    10    10    10
    2918.30 00    - Carboxylic acids with aldehyde
        or ketone function but without
        other oxygen function, their
        anhydrides, halides, peroxides,
        peroxyacids and their derivatives    10    10    10
    2918.90 00    - Other    10    10    10
        VIII. — ESTERS OF INORGANIC
        ACIDS AND THEIR SLATS, 
        AND THEIR HALOGENATED,
        SULPHONATED, NITRATED OR
        NITROSATED DERIVATIVES

29.19    2919.00 00    Phosphoric esters and their salts,
        including lactophosphates; their
        halogenated, sulphonated, nitrated
        or nitrosated derivatives.    10    10    10

29.20        Esters of other inorganic acids
        (excluding esters of hydrogen halides)
        and their salts; their halogenated,
        sulphonated, nitrated or nitrosated
        derivatives.    10    10    10
    2920.10 00    - Thiophosphoric esters
        (phosphorothioates) and their salts;
        their halogenated, sulphonated, nitrated
        or nitrosated derivatives    10    10    10
    2920.90 00    - Other    10    10    10
        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    10    10    10
    2921.12 00    - - Diethylamine and its salts    10    10    10
    2921.19 00    - - Other    10    10    10
        - Acyclic polyamines and their
        derivatives; salts thereof:
    2921.21 00    - - Ethylenediamine and its salts    10    10    10
    2921.22 00    - - Hexamethyllenediamine and its
        salts    10    10    10
    2921.29 00    - - Other    10    10    10
    2921.30 00    - Cyclanic, cyclenic or cycloterpenic
        mono- or polyamines, and their
        derivatives; salts thereof     10    10    10
        - Aromatic monoamines and their
        derivatives; salts thereof:   
    2921.41 00    - - Aniline and its salts    10    10    10
    2921.42 00    - - Aniline derivatives and their salts    10    10    10
    2921.43 00    - - Toluidines and their derivatives;
        salts thereof    10    10    10
    2921.44 00    - - Diphenylamine and its derivatives;
        salts thereof    10    10    10
    2921.45 00    - - 1-Naphthlamine (alpha-
        naphthylamine), 2-naphthylamine
        (betanaphthylamine) and their
        derivatives; salts thereof:    10    10    10
    2921.49 00    - - Other    10    10    10
        - Aromatic polamines and their
        derivatives; salts thereof:    10    10    10
    2921.51 00    - - o-, m-, p-Phenylamine,
        diaminotoluenes, and their
        derivatives; salts thereof    10    10    10
    2921.59 00    - - Other    10    10    10

29.22        Oxygen-function amino-compounds.

        - Amino-alcohols, their ethers
        and esters, other than those
        containing more than other than
        those containing more than one
        kind of oxygen function; salts
        thereof:    10    10    10
    2922.11 00    - - Monoethanolamine and its salt    10    10    10
    2922.12 00    - - Diethanolamine and its salts    10    10    10
    2922.13 00    - - Triethanolamine and its salts    10    10    10
    2922.19 00    - - Other    10    10    10
        - Amino-naphthols and other
        amino-phenols, their ethers and
        esters, other than those containing
        more than one kind of oxygen
        function; salts thereof:    10    10    10
    2922.21 00    - - Aminohyroxynaphthalenesulphonic
        acids and their salts    10    10    10
    2922.22 00    - - Anisidines, dianisidines,
        phenetidines, and their salts    10    10    10
    2922.29 00    - - Other    10    10    10
    2922.30 00    - Amino-aldehydes, amino-ketones
        and amino-quinones, other than those
        containing more than one kind of
        oxygen function; salts thereof:    10    10    10
        - Amino-acids and their esters,
        other than those containing more
        than one kind of oxygen function;
        salts thereof:
    2922.41 00    - - Lysine and its esters; salts thereof:    10    10    10
    2922.42    - - Glutamic acid and its salts:
    2922.42 10    - - - Glutamic acid and monosodium
        glutamate    40    35    30
    2922.42 90    - - - Other    10    10    10
    2922.49 00    - - Other    10    10    10
    2922.50 00    - Amino-alcohol-phenols,
        amino-acid-phenols and other
        amino-compounds with oxygen
        function    10    10    10

29.23        Quaternary ammonium salts and
        hydroxides; lecithins and other
        phosphoaminolipids.    10    10    10
    2923.10 00    - Choline and its salts    10    10    10
    2923.20 00    - Lecithin and other phospho-
        aminolipids    10    10    10
    2923.90 00    - Other    10    10    10

29.24        Carboxyamide-function compounds;
        amine-function compounds of
        carbonic acid.

    2924.10 00    - Acyclic amides (including acyclic
        carbamates) and their derivatives;
        salts thereof    10    10    10
        - Cyclic amides (including cyclic
        carbamates) and their derivatives;
        salts thereof:
    2924.21 00    - - Ureines and their derivatives;
        slats thereof    10    10    10
    2924. 29 00    - - Other    10    10    10

29.25        Carboxyimide-function compounds
        (including saccharin and its salts)
        and imine-function compounds.

        - Imides and their derivatives; salts
        thereof:    10    10    10
    2925.11 00    - - Saccharin and its salts    10    10    10
    2925.19 00    - - Other    10    10    10
    2925.20 00    - Imines and their derivatives; salts
        thereof    10    10    10

29.26        Nitrile-function compounds.

    2926.10 00    - Acrylonitrile    10    10    10
    2926.20 00    - 1-Cyanoguanidine (dicyamide)    10    10    10
    2926.90    - Other    10    10    10

29.27    2927.00 00    Diazo-, azo- or azoxy-compounds.    10    10    10

29.28    2927.00 00    Organic derivatives of hydrazine or
        of hydroxylamine.    10    10    10

29.29        Compounds with other nitrogen
        function.

    2929.10 00    - Isocyanates    10    10    10
    2929.90 00    - Other    10    10    10
        X. — ORGANO-INORGANIC COMPOUNDS,
        HETEROCYCLITIC COMPOUNDS,
        NUCLEIC ACIDS THEIR SALTS,
        AND SULPHONAMIDES

29.30        Organo-sulphur compounds.

    2930.10 00    - Dithiocarbonates (xanthates)    10    10    10
    2930.20 00    - Triocarbamates and
        dithiocarbamates    10    10    10
    2930.30 00    - Thiuram mono-, di- or tetrasulphides    10    10    10
    2930.40 00    - Methionine    10    10    10
    2930.90 00    - Other    10    10    10

29.31    2931.00 00    Other organo-inorganic compounds.    10    10    10

29.32        Heterocyclic compounds with oxygen
        hetero-atom(s) only.

        - Compounds containing an
        unfused furan ring (whether or not
        hydrogenated) in the structure:
    2932.11 00    - - Tetrahydrofuran    10    10    10
    2932.12 00    - - 2-Furaldehyde (furfuraldehyde)    10    10    10
    2932.13 00    - - Furfuryl alcohol and
        tetrahydrofurfurly alcohol    10    10    10
    2932.19 00    - - Other    10    10    10
        - Lactones:   
    2932.21 00    - - Coumarin, methylcoumarins and
        ethylcoumarins    10    10    10
    2932.29 00    - - Other lactones    10    10    10
    2932.90 00    - Other    10    10    10

29.33        Heterocyclic compounds with
        nitrogen hetero-atom(s) only;
        nucleic acids and their salts.

        - Compounds containing an unfused
        pyrazole ring (whether or not
        hydrogenated) in the structure:
    2933.11 00    - - Phenazone (antipyrin) and its
        derivatives    10    10    10
    2933.19 00    - - Other    10    10    10
        - Compounds containing an unfused
        pyrazole ring (whether or not
        hydrogenated) in the structure:
    2933.21 00    Phenazone (antipyrin) and its
        derivatives    10    10    10
    2933.29 00    - - Other    10    10    10
        - Compounds containing an unfused
        pyridine ring (whether or not
        hydrogenated) in the structure:
    2933.31 00    - - Pyridine and its salts    10    10    10
    2933.39 00    - - Other    10    10    10
    2933.40 00    - Compounds containing a quinoline
        or isoquinoline ring-system
        (whether or not hydrogenated), not
        further fused    10    10    10
        - Compounds containing a pyrimidine
        ring (whether or not hydrogenated) or
        piperazine ring in the structure;
        nucleic acids and their salts:
    2933.51 00    - - Malonylurea (barbituric acid)
        and its derivatives; salts thereof
    2933.59 00    - - Other    10    10    10
        - Compounds containing an unfused
        triazine ring (whether or not
        hydrogenated) in the structure:
    2933.61 00    - - Melamine    3    3    3
    2933.69 00    - - Other
        - Lactams:   
    2933.71 00    - - 6-Hexanelactam (epsilon-
        caprolactam)    3    3    3
    2933.79 00    - - Other lactams    10    10    10
    2933.90 00    - Other    10    10    10

29.34        Other heterocyclic compounds.

    2934.10 00    - Compounds containing an unfused
        thiazole ring (whether or not
        hydrogenated) in the structure    10    10    10
    2934.20 00    - Compounds containing a
        benzothiazole ring system
        (whether or not hydrogenated),
        not further fused    10    10    10
    2934.30 00    - Compounds containing a
        phenothiazine ring system
        (whether or not hydrogenated),
        not further fused    10    10    10
    2934.90    - Other:
    2934.90 10    - - - 6-Amino penicillanic acid    3    3    3
    2934.90 90    - - - Other    10    10    10

29.35    2935.00 00    Sulphonamides.

        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.

    2936.10 00    - Provitamins, unmixed    3    3    3
        - Vitamins and their derivatives,
        unmixed:
    2936.21 00    - - Vitamins A and their derivatives    3    3    3
    2936.22 00    - - Vitamins B1  and its derivatives    3    3    3
    2936.23 00    - - Vitamins B2 and its derivatives    3    3    3
    2936.24 00    - - D- or DL-Panthothenic acid
        (Vitamin B3 or Vitamin B5 )
        and its derivatives    3    3    3
    2936.25 00    - - Vitamin B6 and its derivatives    3    3    3
    2936.26 00    - - Vitamin B1 2  and its derivatives    3    3    3
    2936.27 00    - - Vitamin C and its derivatives    3    3    3
    2936.28 00    - - Vitamin E and its derivatives    3    3    3
    2936.29 00    - - Other vitamins and their derivatives    3    3    3
    2936.90 00    - Other, including natural concentrates    3    3    3

2937        Hormones, natural or reproduced
        by synthesis; derivatives thereof,
        used primarily as hormones; other
        steroids used primarily as hormones.

    2937.10 00    - Pituitary (anterior) or similar
        hormones, and their derivatives    3*    3*    3*
        - Adrenal cortical hormones
        and their derivatives:
    2937.21 00    - - Cortisone, hydrocortisone,
        prednisone (dehydrocortisone)
        and prednisolone (dehydrocortisone    3*    3*    3*
    2937.22 00    - - Halogenated derivatives of
        adrenal cortical hormones    3*    3*    3*
    2937.29 00    - - Other    3*    3*    3*
        - Other hormones and their
        derivatives; other steroids used
        primarily as hormones:
    2937.91 00    - - Insulin and its salts    3*    3*    3*
    2937.92 00    - - Oestrogens and progestogens    3*    3*    3*
    2937.99 00    - - Other    3*    3*    3*
   
        XII. — GLYCOSIDES AND
        VEGETABLE ALKALOIDS,
        NATURAL OR REPRODUCED
        BY SYNTHESIS, AND THEIR
        SALTS, ETHERS, ESTERS AND
        OTHER DERIVATIVES

29.38        Glycosides, natural or reproduced
        by synthesis, and their salts, ethers,
        esters and other derivatives.

    2938.10 00    - Rutoside (rutin) and its derivatives    3    3    3
    2938.90 00    - Other    3    3    3

29.39        Vegetable alkaloids, natural or
        reproduced by synthesis, and their
        salts, ethers, esters and other
        derivatives.    3    3    3
    2939.10 00    - Alkaloids of opium and their
        derivatives; salts thereof    3    3    3
    2939.29 00    - - Quinine and its salts    3    3    3
    2939.30 00    - Caffeine and its salts    3    3    3
    2939.40 00    - Ephedrines and their salts    3    3    3
    2939.50 00    - Theophylline and aminophylline
        (theophylline-ethylenediamine) and
        their derivatives; salts thereof    3    3    3
    2939.60 00    - - Alkaloids of rye ergot and
        their derivatives; salts thereof    3    3    3
    2939.70 00    - Nicotine and its salt    3    3    3
    2939.90 00    - Other    3    3    3
        XIII. — OTHER ORGANIC
        COMPOUNDS

29.40    2940.00 00    Sugars, chemically pure, other
        than sucrose, lactose, maltose,
        glucose and fructose; sugar ethers
        and sugar esters, and their salts,
        other than products of heading
        No. 29.37, 29.38 or 29.39.    10    10    10

29.41        Antibiotics.

    2941.10 00    - Penicillins and their derivatives
        with a penicillanic acid structure;
        salts thereof    10    10    10
    2941.20 00    - Streptomycins and their
        derivatives; salts thereof     10    10    10
    2941.30 00    - Tetracyclines and their derivatives;
        salts thereof     10    10    10
    2941.40 00    - Chloramphenicol and its derivatives;
        salts thereof     10    10    10
    2941.50 00    - Erythromycin and its derivatives;
        salts thereof     10    10    10
    2941.90 00    - Other    10    10    10
29.42    2942.00 00    Other organic compounds.    20    20    20

* Annex

CHAPTER XXX
PHARMACEUTICAL PRODUCTS

Notes:
1.    This Chapter does not cover:cralaw:red

(a)    Foods or beverages (such as dietic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters) (Section IV);chanroblesvirtualawlibrary

(b)    Plasters specially calcined or finely ground for use in dentistry (heading No. 25.20);chanroblesvirtualawlibrary

(c)    Aqueous distillates or aqueous solutions of essential oils, suitable for  medicinal uses (heading No. 33.01);chanroblesvirtualawlibrary

(d)    Preparations of headings Nos. 33.03 to 33.07, even if they have therapeutic or prophylactic properties;chanroblesvirtualawlibrary

(e)    Soap or other products of heading No. 34.01 containing added mendicants;chanroblesvirtualawlibrary

(f)    Preparations with a basis of plaster for use in dentistry (heading No. 34.07); or

(g)    Blood albumin not prepared for therapeutic or prophylactic uses uses (heading No. 35.02).

2.    For the purpose of headings Nos. 30.03 and 30.04 and of Note 3(d) to this Chapter, the following are to be treated:cralaw:red

(a)    As unmixed products;chanroblesvirtualawlibrary

(1)    Unmixed products dissolved in water;chanroblesvirtualawlibrary

(2)    All goods of Chapter 28 or 29; and

(3)    Simple vegetable extracts of heading No. 13.02, merely standardized or dissolved in any solvent;chanroblesvirtualawlibrary

(b)    As products which have been mixed:cralaw:red

(1)    Colloidal solutions and suspensions (other than colloidal sulphur);chanroblesvirtualawlibrary

(2)    Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and

(3)    Salts and concentrates obtained by evaporating natural mineral waters.

3.    Heading No. 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the Nomenclature:cralaw:red

(a)    Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure;chanroblesvirtualawlibrary

(b)    Sterile laminaria and sterile laminaria tents;chanroblesvirtualawlibrary

(c)    Sterile absorbable surgical or dental hemostatics;chanroblesvirtualawlibrary

(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;chanroblesvirtualawlibrary

(e)    Blood-grouping reagents;chanroblesvirtualawlibrary

(f)    Dental cements and other dental fillings; bone reconstruction cements;chanroblesvirtualawlibrary

(g)    First-aid boxes and kits; and

(h)    Chemical contraceptive preparations based on hormones or specmicides.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

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
        or prophylactic uses, not elsewhere
        specified or included.

    3001.10 00    - Glands and other organs, dried,
        whether or not powdered    10    10    10
    3001.20 00    - Extracts of glands or other organs
        or of their secretions    10    10    10

30.02        Human blood; animal blood
        prepared for therapeutic,
        prophylactic or diagnostic uses;
        antiseria and other blood fractions;
        vaccines, toxins, cultures of
        micro-organisms (excluding yeasts)
        and similar products.

    3002.10 00    - Antiseria and other blood fractions    10    10    10
    3002.20 00    - Vaccines for human medicine    10    10    10
        - Vaccines for veterinary medicine
    3002.31 00    - - Vaccines against foot and mouth
        disease    10    10    10
    3002.39 00    - - Other    10    10    10
    3002.90 00    - Other     10    10    10

30.03        Medicaments (excluding goods of
        heading No. 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
        of packings for retail sale.

    3003.10 00    - Containing penicillins or derivatives
        thereof, with a penicillanic acid
        structure, or streptomycins or their
        derivatives    20    20    20
    3003.20 00    - Containing other antibiotics    10*    10*    10*
        - Containing hormones or other
        products of heading No. 29.37 but
        not containing antibiotics:
    3003.31 00    - - Containing insulin    10    10    10
    3003.39 00    - - Other    10    10    10
    3003.40 00    - Containing alkaloids or derivatives
        thereof but not containing hormones
        or other products of heading No.

        29.37 or antibiotics    10    10    10
    3003.90 00    - Other    10    10    10

30.04        Medicaments (excluding goods of
        heading No. 30.02, 30.05 or 30.06)
        consisting of mixed or unmixed
        products for therapeutic or prophylactic
        uses, put up in measured doses 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    20    20    20
    3004.20 00    - Containing other antibiotics
        - Containing hormones or other
        products of heading 29.37 but not
        containing antibiotics:
    3004.31 00    - - Containing insulin    10    10    10
    3004.32 00    - - Containing adrenal cortex
        hormones    20    20    20
    3004.39 00    - - Other
    3004.40 00    - Containing alkaloids or derivatives
        thereof but not containing hormones,
        other products of Heading No.

        29.37 or antibiotics    20    20    20
    3004.50 00    - Other medicaments containing
        vitamins or other products of
        heading No. 29.37 or antibiotics    20    20    20
    3004.90    - Other:
    3004.90 10    - - - Specialized medicines for
        cancer,DS and other dread
        diseases    3    3    3
    3004.90 20    - - - Closed sterile water system
        for inhalation, pharmaceutical
        grade (USP, NF or BP)    10*    10*    10*
    3004.90 90    - - - Other    20    20    20

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 of packings
        for retail sale for medical, surgical,
        dental or veterinary purposes.

    3005.10 00    - Adhesive dressings and other
        articles having an adhesive layer    20    20    20
    3005.90 00    - Other    20    20    20

30.06        Pharmaceutical goods specified
        in Note 3 to this Chapter.

    3006.10 00    - Sterile surgical catgut, similar
        sterile suture materials and sterile
        tissue adhesives for surgical
        wound closure; sterile laminaria and
        sterile laminaria tents; sterile
        absorbable surgical or denta
        haemostatics    10    10    10
    3006.20 00    - Blood-grouping reagents    10    10    10
    3006.30 00    - Opacifying preparations for X-ray
        examinations; diagnostic reagents
        designed to be administered to
        the patient    10    10    10
    3006.40 00    - Dental cements and other dental
        fillings; bone reconstruction cements    10    10    10
    3006.50 00    - First-aid boxes and kits    10    10    10
    3006.60 00    - Chemical contraceptives
        preparations based on hormones or
        spermicides    30    30    30

CHAPTER XXXI
FERTILIZERS

Notes:
1.    This Chapter does not cover:cralaw:red

(a)    Animal blood of heading No. 05.11;chanroblesvirtualawlibrary

(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 not less than 2.5 g each, of heading No. 38.23; optical elements of potassium of chloride (heading No. 90.01).

2.    Heading No. 31.02 applies only to the following goods, provided that they are not up in the forms or packages described in heading No. 31.05:cralaw:red

(A)    Goods which answer to one or other of the descriptions given below:cralaw:red

(i)    Sodium nitrate, whether or not pure;chanroblesvirtualawlibrary

(ii)    Ammonium nitrate, whether or not pure;chanroblesvirtualawlibrary

(iii)    Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;chanroblesvirtualawlibrary

(iv)    Ammonium sulphate, whether or not pure;chanroblesvirtualawlibrary

(v)    Double salts (whether or not pure) or mixture of calcium nitrate and ammonium nitrate;chanroblesvirtualawlibrary

(vi)    Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;chanroblesvirtualawlibrary

(vii)    Calcium cyanamide, whether or not pure or treated with oil;chanroblesvirtualawlibrary

(viii)    Urea, whether or not pure.

(B)    Fertilizers consisting of any of the goods described in (A) above mixed together.

(C)    Fertilizers 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 fertilizers consisting of the goods of subparagraph (A) (ii) or (viii) above, or of mixtures of goods, in an aqueous or ammoniacal solution.

3.    Heading No. 31.03 applies only to the following goods, provided that  they are  not put up in the forms or packages described in heading No. 31.05:cralaw:red

(A)    Goods which answer to one or other of the descriptions given below:cralaw:red

(i)    Basic slag;chanroblesvirtualawlibrary

(ii)    Natural phosphates of heading No. 25.10, calcined or further heat treated than for the removal of impurities;chanroblesvirtualawlibrary

(iii)    Superphosphates (single, double or triple);chanroblesvirtualawlibrary

(iv)    Calcium hydrogenorthophosphate containing not less than 0.2% by weight of flourine calculated on the dry anhydrous product.

(B)    Fertilizers consisting of any of the goods described (A) above mixed together, but with no account being taken of the flourine content limit.

(C)    Fertilizers consisting of any of the goods described in (A) or (B) above, but with no account being taken of the flourine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.

4.    Heading No. 31.04 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No. 31.05:cralaw:red

(A)    Goods which answer to one or the other of the descriptions given below:cralaw:red

(i)    Crude natural potassium salts (for example, carnallite, kainete and sylvite);chanroblesvirtualawlibrary

(ii)    Potassium chloride, whether or not pure, except as provided in Note 1(c) above;chanroblesvirtualawlibrary

(iii)    Potassium sulphate, whether or not pure;chanroblesvirtualawlibrary

(iv)    Magnesium potassium sulphate, whether or not pure.

(B)    Fertilizers 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 No. 31.05.

6.    For the purposes of heading No. 31.05, the term "other Fertilizers" applies only to the products of a kind used as Fertilizers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorous or potassium.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

31.01    3101.00 00    Animal or vegetable Fertilizers,
        whether or not mixed together
        or chemically treated; Fertilizers
        produced by the mixing or chemical
        treatment of animal or vegetable
        products.    Free    Free    Free

31.02        Mineral or chemical Fertilizers,
        nitrogenous.

    3102.10 00    - Urea, whether or not in aqueous
        solution    Free    Free    Free
        - Ammonium sulphate; double
        salts and mixtures of ammonium
        sulphate and ammonium nitrate:
    3102.21 00    - - Ammonium sulphate    Free    Free    Free
    3102.29 00    - - Other    Free    Free    Free
    3102.30 00    - Ammonium nitrate, whether
        or not in aqueous solution    20    20    20
    3102.40 00    - Mixtures of ammonium nitrate
        with calcium carbonate or other
        inorganic non-fertilising substances    Free    Free    Free
    3102.50 00    - Sodium nitrate    Free    Free    Free
    3102.60 00    - Double salts and mixtures of
        calcium nitrate and ammonium
        nitrate    Free    Free    Free
    3102.70 00    - Calcium cyanamide    Free    Free    Free
    3102.80 00    - Mixtures of urea and ammonium
        nitrate in aqueous or ammonical
        solution    Free    Free    Free
    3102.90 00    - Other, including mixtures not
        specified in the foregoing
        subheadings    Free    Free    Free

31.03        Mineral or chemical Fertilizers,
        phosphatic.

    3103.10 00    - Superphosphates    5    5    5
    3103.20 00    - Basic slag    Free    Free    Free
    3103.90 00    - Other    Free    Free    Free

31.04        Mineral or chemical Fertilizers,
        potassic.

    3104.10 00    - Carnallite, sylvite and other
        crude natural potassium salts    Free    Free    Free
    3104.20 00    - Potassium chloride    Free    Free    Free
    3104.30 00    - Potassium sulphate    Free    Free    Free
    3104.90 00    - Other    Free    Free    Free

31.05        Mineral or chemical Fertilizers
        containing two or three of the
        fertilising elements nitrogen,
        phosphorous and potassium;
        other Fertilizers; 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 the packages
        of a gross weight not exceeding
        10 kg.    5    5    5
    3105.20 00    - Mineral or chemical Fertilizers
        containing the three fertilising
        elements nitrogen, phosphorous
        and potassium    5    5    5
    3105.30 00    - Diammonium hydrogenortho-
        phosphate (diammonium phosphate)    5    5    5
    3105.40 00    - Ammonium dihydrogenortho-
        phosphate (monoammonium
        phosphate) and mixtures thereof
        with diammonium hydrogenortho-
        phosphate (diammonium phosphate)    5    5    5
        - Other mineral or chemical Fertilizers
        containing the two fertilising elements
        nitrogen and phosphorus:
    3105.51 00    - - Containing nitrates and phosphates    5    5    5
    3105.59 00    - - Other    5    5    5
    3105.60 00    - Mineral or chemical Fertilizers
        containing the two fertilising elements
        phosphorus and potassium    5    5    5
    3105.90 00    - Other    5    5    5

CHAPTER XXXII
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:cralaw:red

(a)    Separate chemically defined elements or compounds (except those of heading No. 32.03 or 32.04, inorganic products of a kind used as luminophores (heading No. 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading No. 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading No. 32.12);chanroblesvirtualawlibrary

(b)    Tannates or other tannin derivatives of products of headings Nos. 29.36 to 29.39, 29.41 or 35.01 to 35.04; or

(c)    Mastics of asphalt or other bituminous mastics (heading No. 27.15).

2.    Heading No. 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.

3.    Headings Nos. 32.03, 32.04, 32.05 and 32.06 apply also to the preparations based on colouring matters (including, in the case of heading No. 32.06, colouring pigments of heading No. 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 No. 32.12), or to other preparations of heading No. 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15.

4.    Heading No. 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings Nos. 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 No. 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:cralaw:red

(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.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

32.01        Tanning extracts of vegetable
        origin; tannins and their salts,
        ethers, esters and other derivatives
    3201.10 00    - Quebrach extract    3    3    3
    3201.20 00    - Wattle extract    3    3    3
    3201.30 00    - Oak or chestnut extract    3    3    3
    3201.90 00    - Other    3    3    3

32.02        Synthetic organic tanning substances;
        inorganic tanning substances; tanning
        preparations, whether or not containing
        natural tanning substances; enzymatic
        preparations for pre-tanning.

    3202.10 00    - Synthetic organic tanning substances    3    3    3
    3202.90 00    - Other    3    3    3

32.02    3203.00 00    Colouring matter of vegetable or
        animal origin (including dyeing
        extracts but excluding animal black),
        whether or not chemically defined;
        preparations based on colouring
        matter of vegetable or animal
        origin as specified in Note 3 to
        this Chapter.    3    3    3

32.04        Synthetic organic colouring matter,
        whether or not chemically defined;
        preparations based on synthetic
        organic colouring matter
        as specified in Note 3 to this
        Chapter; 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    10    10    10
    3204.12 00    - - Acid dyes, whether or not
        premetallised, and preparations
        based thereon     10    10    10
    3204.13 00    - - Basic dyes and preparations
        based thereon     10    10    10
    3204.14 00    - - Direct dyes and preparations
        based thereon    10    10    10
    3204.15 00    - - Vat dyes (including those usable
        in that state as pigments) and
        preparations based thereon    10    10    10
    3204.16 00    - - Reactive dyes and preparations
        based thereon    10    10    10
    3204.17 00    - - Pigments and preparations based
        thereon    10    10    10
    3204.19 00    - - Other, including mixtures of
        colouring matter of two or more of
        the subheadings Nos. 3204.11 to
        3204.19    10*    10*    10*
    3204.20 00    - Synthetic organic products of a
        kind used as flourescent brightening
        agents    10    10    10
    3204.90 00    - Other    10    10    10

32.05    3205.00 00    Colour lakes; preparations based
        on colour lakes as specified in
        Note 3 to this Chapter    20*    20*    20*

32.06        Other colouring matter; preparations
        as specified in Note 3 to this Chapter,
        other than those of heading No. 32.03,
        32.04 or 32.05; inorganic products
        of a kind used as luminophores,
        whether or not chemically defined.

    3206.10 00    - Pigments and preparations based
        on titanium dioxide    10*    10*    10*
    3206.20 00    - Pigments and preparations based
        on chronium compounds    10*    10*    10*
    3206.30 00    - Pigments and preparations bases
        on cadmium compounds    10*    10*    10*
        - Other colouring matter and other
        preparations:
    3206.41 00    - - Ultramarine and preparations
        based thereon    10*    10*    10*
    3206.42 00    - - Lithopone and other pigments
        and preparations based on zinc
        sulphide    10*    10*    10*
    3206.43 00    - - Pigments and preparations based
        on hexacyanoferrates (ferrocyanides
        and ferricyanides)    10*    10*    10*
    3206.49 00    - - Other    10*    10*    10*
    3206.50 00    - Inorganic products of a kind used
        as luminophores    10    10    10

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 a
        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    3    3    3
    3207.20 00    - Vitrifiable enamels and glazes,
        engobes (slips) and similar
        preparations    3    3    3
    3207.30 00    - Liquid lustres and similar
        preparations    10    10    10
    3207.40 00    - Glass frit and other glass, in the
        form of powder, granules or flakes    3    3    3

32.08        Paints and varnishes (including
        enamels and lacquers) based on
        synthetic polymers or chemically
        modified natural polymers, dispersed
        or dissolved in a non-aqueous medium;
        solutions as defined in Note 4 to this
        Chapter.

    3208.10    - Based on polyesters:
    3208.10 10    - - - Cavity lining and varnish for
        dental use    10    10    10
    3208.10 90    - - - Other    30    30    30
    3208.20    - Based on acrylic or vinyl polymers:
    3208.20 10    - - - Cavity lining and varnish for
        dental use    10    10    10
    3208.20 90    - - - Other    30    30    30
    3208.90 00    - Other    30    30    30

32.09        Paints and varnishes (including
        enamels and lacquers) based on
        synthetic polymers or chemically
        modified natural polymers,
        dispersed or dissolved in an-aqueous
        medium.

    3209.10 00    - Based on acrylic or vinyl polymers    30    30    30
    3209.90 00    - Other    30    30    30

32.10    3210.00    Other paints and varnishes (including
        enamels, lacquers and distempers);
        prepared water pigments of a kind
        used for finishing leather.

    3210.00 10    - - - Prepared water pigments of a
        kind used for finishing leather    10    10    10
    3210.00 90    - - - Other    30    30    30

32.11    3211.00 00    Prepared driers.    10    10    10

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    20    20    20
    3212.90 00    - Other    20    20    20

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    20    20    20
    3213.90 00    - Other    20    20    20

32.14        Glaziers' putty, grafting putty, resin
        cements, caulking compounds and
        other mastics; painters' fillings; non-
        refractory surfacing preparations for
        facades, indoor walls, floors, ceilings
        or the like.

    3214.10 00    - Mastics; painters' fillings    20    20    20
    3214.90 00    - Other    20    20    20

32.15        Printing ink, writing or drawing ink
        and other inks, whether or not
        concentrated or solid.

        - Printing ink:
    3215.11 00    - - Black    20    20    20
    3215.19 00    - - Other    20    20    20
    3215.90 00    - Other    20    20    20

CHAPTER XXXIII
ESSENTIAL OILS AND RESINOIDS;PERFUMERY
COSMETIC OR TOILET PREPARATIONS

Notes:
1.    This Chapter does not cover:cralaw:red

(a)    Compound alcoholic preparations of a kind used for the manufacture of beverages, of heading No. 22.08;chanroblesvirtualawlibrary

(b)    Soap or other products of heading No. 34.01; or

(c)    Gum, wood or sulphate turpentine or other products of headings No. 38.05.

Headings Nos. 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.

The expression "perfumery, cosmetic or toilet preparations" in heading No. 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.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

33.01        Essential oils(terpeneless or not)
        including concretes and absolutes;
        resinoids; concentrates of essential
        oils in fats, in fixed oils, in waxes
        or the like, obtained by enfleurage
        or maceration; terpenic by-products
        of the deterpenation of essential
        oils; aqueous distillates and
        aqueous solutions of essential oils.

        - Essential oils of citrus fruit:
    3301.11 00    - - Of bergamot    10    10    10
    3301.12 00    - - Of orange    10    10    10
    3301.13 00    - - Of lemon    10    10    10
    3301.14 00    - - Of lime    10    10    10
    3301.19 00    - - Other    10    10    10
        - Essential oils other than those
        of citrus fruit:
    3301.21 00    - - Of geranium    10    10    10
    3301.22 00    - - Of jasmin    10    10    10
    3301.23 00    - - Of lavander or of lavandin    10    10    10
    3301.24 00    - - Of peppermint
        (Mentha piperita)    10    10    10
    3301.25 00    - - Of other mints    10    10    10
    3301.26 00    - -  Of vetiver    10    10    10
    3301.29 00    - - Other    10    10    10
    3301.30 00    - Resinoids    10    10    10
    3301.90 00    - Other    10    10    10

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 material in industry.

    3302.10 00    - Of a kind used in the food
        or drink    10*    10*    10*
    3302.90 00    - Other    10*    10*    10*

33.03    3303.00 00    Perfumes and toilet waters.    50    50    50

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    50    50    50
    3304.20 00    - Eye make-up preparations    50    50    50
    3304.30 00    - Manicure or pedicure
        preparations     50    50    50
        - Other:
    3304.91 00    - - Powders, whether or not
        compressed    50    50    50
    3304.90 00    - - Other    50    50    50

33.05        Preparations for use on the hair.

    3305.10 00    - Shampoos    50    50    50
    3305.20 00    - Preparations for permanent
        waving or straightening    50    50    50
    3305.30 00    - Hair lacquers    50    50    50
    3305.90 00    - Other    50    50    50

33.06        Preparations for oral or dental
        hygiene, including denture fixative
        pastes and powders.

    3306.10    - Dentifrices:
    3306.10 10    - - - Prophylactic paste and powder
        for dental use    10    10    10
    3306.10 90    - - - Other    30    30    30
    3306.90 00    - Other    30    30    30

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
        deodorizers, whether or not perfumed
        or having disinfectant properties.

    3307.10 00    - Preshave, shaving or aftershave
        preparations    30    30    30
    3307.20 00    - Personal deodorants and anti-
        perspirants    30    30    30
    3307.30 00    - Perfumed bath salts and other
        bath preparations    40    35    30
        - Preparations for perfuming or
        deodorising rooms, including
        odoriferous preparations used
        during religious rites:
    3307.41 00    - - "Agarbatti" and other odoriferous
        preparations which operate by
        burning    40    35    30
    3307.49 00    - - Other    40    35    30
    3307.90    - Other:
    3307.90 10    - - - Disinfecting solutions for
        contact lens or artificial eye    20    20    20
    3307.90 20    - - - Cleaning and wetting solutions
        for contact lens or artificial eye    20    20    20
    3307.90 90    - - - Other    40    35    30

* Annex A

CHAPTER XXXIV
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 OR PLASTER

Notes:
1.    This Chapter does not cover:cralaw:red

(a)    Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading No. 15.17);chanroblesvirtualawlibrary

(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 No. 33.05, 33.06 or 3307).

2.    For the purposes of heading No. 34.01, the expression "soap" applies only to soap soluble in water. Soap and the other products of heading No. 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading No. 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 No. 34.05 as "scouring powders and similar preparations".

3.    For the purposes of heading No. 34.02, "organic surface-active agents" are products which when mixed with water at a concentration of 0.5% at 20ºC and left to stand for one hour at the same temperature:cralaw:red

(a)    give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and

(b)    reduce the surface tension of water to 4.5 x 10 -2 N/m (45 dyne/cm) or less.

4.    In heading No. 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 No. 34.04, subject to the exclusions provided below, the expression "artificial waxes and prepared waxes" applies only to:cralaw:red

(A)    Chemically produced organic products of a waxy character, whether or not water-soluble;chanroblesvirtualawlibrary

(B)    Products obtained by mixing different waxes;chanroblesvirtualawlibrary

(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:cralaw:red

(a)    Products of heading No. 15.16, 15.19 or 34.02, even if having character;chanroblesvirtualawlibrary

(b)    Unmixed animal waxes or unmixed vegetable waxes, whether or not coloured, of heading No. 15.21;chanroblesvirtualawlibrary

(c)    Mineral waxes or similar products or heading No. 27.12, whether or not intermixed or merely coloured; or

(d)    Waxes mixed with, dispersed or dissolved in a liquid medium (headings Nos. 34.05, 38.09, etc.).

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

34.01        Soap; organic surface-active
        products and preparations for
        use as soap, in the form of bars,
        cakes, moulded pieces or shapes,
        whether or not containing soap;
        paper, wadding, felt and non-
        wovens, 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 non-wovens,
        impregnated, coated or covered
        with soap or detergent:
    3401.11 00    - - For toilet use (including
        medicated products)    40    40    30
    3401.19 00    - - Other    40    40    30
    3401.20 00    - Soap in other forms    40    40    30

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
        No. 34.01.

        - Organic surface-active agents,
        whether or not put up for retail
        sale:
    3402.11 00    - - Anionic    20    20    20
    3402.12 00    - - Cationic    20    20    20
    3402.13 00    - - Non-ionic    20    20    20
    3402.19 00    - - Other    20    20    20
    3402.20 00    - Preparations put up for retail
        sale    40    40    30
    3402.90 00    - Other     20    20    20

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 textiles 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    3    3    3
    3403.19 00    - - Other    20    20    20
        - Other:
    3403.91 00    - - Preparations for the treatment
        of textile materials, leather,
        furskins or other materials    3    3    3
    3403.99 00    - - Other

34.04        Artificial waxes and prepared
        waxes.

    3404.10 00    - Of chemically modified lignite    10    10    10
    3404.20 00    - Of polyethylene glycol    10    10    10
    3404.90 00    - Other     10    10    10

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 No. 34.04.

    3405.10 00    - Polishes, creams and similar
        preparations for footwear or
        leather    30    30    30
    3405.20 00    - Polishes, creams and similar
        preparations for the maintenance    30    30    30
    3405.30 00    - Polishes and similar preparations
        for coachwork, other than metal
        polishes    30    30    30
    3405.40 00    - Scouring pastes and powders
        and other scouring preparations     30    30    30
    3405.90 00    - Other    30    30    30

34.06    3406.00 00    Candles, tapers and the like.    30    30    30

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).    20    20    20

CHAPTER XXXV
ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES

Notes:
This Chapter does not cover:cralaw:red

(a)    Yeasts (heading No. 21.02);chanroblesvirtualawlibrary

(b)    Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;chanroblesvirtualawlibrary

(c)    Enzymatic preparations for pre-tanning (heading No. 32.02);chanroblesvirtualawlibrary

(d)    Enzymatic soaking or washing preparations or other products of Chapter 34;chanroblesvirtualawlibrary

(e)    Hardened proteins (heading No. 39.13); or

(f)    Gelatin products of the printing industry (Chapter 49).

For the purposes of heading No. 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 No. 17.02.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

35.01        Casein, caseinates and other
        casein derivatives; casein glues.

    3501.10 00    - Casein    20    20    20
    3401.90 00    - Other    20    20    20

35.02        Albumins, albuminates and other
        albumin derivatives.

    3502.10 00    - Egg albumin    20*    20*    20*
    3502.90 00    - Other    20*    20*    20*

35.03        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 No. 35.01.

    3503.00 10    - - - Gelatin, pharmaceutical
        grade (USP, NF, BP)    10**    10    10
    3503.00 90    - - - Other    20**    20    20

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.    20*    20*    20*

35.05        Dextrins and other modified
        starches (for example, pre-
        gelatinised or esterified starches);
        glues based on starches, or on
        dextrins or other modified starches.

    3505.10    - Dextrins and other modified
        starches:
    3505.10 10    - - - Dextrins; etherified or
        esterified starches    20    20    20
    3505.10 90    - - - Other modified starches    10    10    10
    3505.20 00    - Glues

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.    30    30    30
        - Other:
    3506.91 00    - - Adhesives based on rubber or
        plastics (including artificial resins)    30    30    30
        - - Other    30    30    30

35.07        Enzymes; prepared enzymes not
        elsewhere specified or included.

    3507.10 00    - Rennet and concentrates thereof     10    10    10
    3507.90 00    - Other     10    10    10

* Annex A

* * Effective January 30, 1994

CHAPTER XXXVI
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 No. 36.06 applies only to:cralaw:red

(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;chanroblesvirtualawlibrary

(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.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

36.01    3601.00 00    Propellent powders.    20    20    20

36.02    3602.00 00    Prepared explosives, other than
        propellent powders.    10    10    10

36.03    3603.00 00    Safety fuses; detonating fuses;
        percussion or detonating caps;
        igniters; electric detonators.    10    10    10

36.04        Fireworks, signalling flares, rain
        rockets, fog signals and other
        pyrotechnic articles.

    3604.10 00    -Fireworks    30    30    30
    3604.90    - Other:
    3604.90 10    - - - Distress signal equipment
        (for example, hand-held parachute
        rockets, distress red-hand flares,
        daylight distress signals, self-
        contained line throwers, signal
        rockets, Very flares, etc.)    10    10    10
    3604.90 90    - - - Other     30    30    30

36.05    3605.00 00    Matches, other than pyrotechnic
        articles of heading No. 36.04.    30    30    30

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.    30    30    30
    3606.90 00    Other     30    30    30

CHAPTER XXXVII
PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

Notes:
1.    This Chapter does not cover waste or scrap materials.

2.    In this Chapter the word "photographic" relates to a process which permits the formation of visible images directly or indirectly by the action of light or other forms of radiation on sensitive surfaces.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

37.01        Photographic plates and film in the
        flat, sensitized, unexposed, of any
        material other than paper,
        paperboard or textiles; instant
        print film in the flat, sensitized,
        unexposed, whether or not in
        packs.

    3701.10 00    - For X-ray    10    10    10
    3701.20 00    - Instant print film    20    20    20
    3701.30    - Other plates and film, with any
        side exceeding 255 mm:
    3701.30 10    - - - Film for making printing plates     10    10    10
    3701.30 90    - - - Other     20    20    20
        - Other:
    3701.91     - - colour photography (polychrome):
    3701.91 10     - - -Film for making printing plates    10    10    10
    3701.91 90    - - - Other    20    20    20
    3701.99 00    - - Other    10    10    10

37.02        Photographic film in rolls, sensitized,
        unexposed, of any material other
        than paper, paperboard or textiles;
        instant print film in rolls, sensitized,
        unexposed.

    3702.10 00    - For X-Ray    20    20    20
    3702.20 00    - Instant print film    20    20    20
        - Other film, without sprocket
        holes, of a width not exceeding
        105 mm:
    3702.31 00    - - For colour photography
        (polychrome)    20    20    20
    3702.32 00    - - Other, with silver halide
        emulsion     20    20    20
    3702.39 00    - - Other    20    20    20

37.02        Photographic film in rolls,
        sensitized, unexposed, of any
        material other than paper,
        paperboard or textiles; instant
        print film in rolls, sensitized,
        unexposed.

    3702.10 00    - For X-ray    20    20    20
    3702.20 00    - Instant print film    20    20    20
        - Other film, without sprocket holes,
        of a width not exceeding 105 mm:
    3702.31 00    - - For colour photography
        (polychrome)    20    20    20
    3702.32 00    - - Other, with silver halide
        emulsion    20    20    20
    3702.39 00    - - Other     20    20    20
        - Other film, without sprocket
        holes, 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)    20    20    20
    3702.42 00    - - Of a width exceeding 610 mm
        and of a length exceeding 200 m,
        other than for colour photography    20    20    20
    3702.43 00    - - Of a width exceeding 610 mm
        and of a length not exceeding
        200 m    20    20    20
    3702.44 00    - - Of a width exceeding 105 mm
        but not exceeding 610 m    20    20    20
        - Other film, for colour photography
        (polychrome):
    3702.51 00    - - Of a width not exceeding 16
        mm and of a length not exceeding
        14 m    20    20    20
    3702.52 00    - - Of a width not exceeding
        16 mm and of a length exceeding
        14 m     20    20    20
    3702.53 00    - - Of a width exceeding 16 mm
        but not exceeding 35 mm and of
        a length not exceeding 30 m,
        for slides     20    20    20
    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     20    20    20
    3702.55 00    - - Of a width exceeding 16 mm
        but not exceeding 35 mm and of
        a length exceeding 30 m    20    20    20
    3702.56 00    - - Of a width exceeding 35 mm     20    20    20
        - Other:
    3702.91 00    - - Of a width exceeding 16 mm
        and of a length not exceeding 14 m    20    20    20
    3702.92 00    - - Of a width not exceeding
        16 mm and of a length exceeding
        14 m    20    20    20
    3702.93 00    - - Of a width exceeding 16 mm
        but not exceeding 35 mm and of
        a length not exceeding 30 m    20    20    20
    3702.94 00    - - Of a width exceeding 16 mm
        but not exceeding 35 mm and of
        a length not exceeding 30 m    20    20    20
    3702.95 00    - - Of a width exceeding 35 mm    20    20    20

37.03        Photographic paper, paperboard
        and textiles, sensitized, unexposed.

    3703.10 00    - In rolls of a width exceeding
        610 mm    20    20    20
    3703.20 00    - Other, for colour photography
        (polychrome)    20    20    20
    3703.90 00    - Other    20    20    20

37.04    3704.00 00    Photographic plates, film, paper,
        paperboard and textiles, exposed
        but not developed.    20    20    20

37.05        Photographic plates and film,
        exposed and developed, other
        than cinematograph film.

    3705.10 00    - For offset reproduction    20    20    20
    3705.20 00    - Microfilms    20    20    20
    3705.90 00    - Other     20    20    20

37.06        Cinematograph film, exposed
        and developed, whether or not
        incorporating sound track or
        consisting only of sound track.

    3706.10    - Of a width of 35 mm or more:
    3706.10 10    - - - Cinematograph film,
        exposed and developed, consisting
        only of sound track, negative
        or positive    20    20    20
    3706.10 20    - - - Newsreels, travelogues,
        technical and scientific films    P0.30    P0.30    P0.30
            /1.m.    /1.m.    /1.m.

    3706.10 90    - - - Other     P2.00    P2.00    P2.00
            /1.m.    /1.m.    /1.m.

    706.90    - Other:
    3706.90 10    - - - Cinematograph film,
        exposed and developed,
        consisting only of sound
        track, negative or positive    20    20    20
    3706.90 20    - - - Newsreels, travelogues,
        technical and scientific films    P0.30    P0.30    P0.30
            /1.m.    /1.m.    /1.m.

    3706.90 90    - - - Other     P2.00    P2.00    P2.00
            /1.m.    /1.m.    /1.m.

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    - Sensitized emulsions    20    20    20
    3707.20 00    - Other    20    20    20

CHAPTER XXXVIII
MISCELLANEOUS CHEMICAL PRODUCTS

Notes:
1.    This Chapter does not cover:cralaw:red

(a)    Separate chemically defined elements or compounds with the exception of the following:cralaw:red

(1)    Artificial graphite (heading No. 38.01);chanroblesvirtualawlibrary

(2)    Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as a described in heading No. 38.08;chanroblesvirtualawlibrary

(3)    Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading No. 38.13);chanroblesvirtualawlibrary

(4)    Products specified in Note 2 (a) or 2 (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 No. 21.06).

(c)    Medicaments (heading No. 30.03 or 30.04).

2.    Heading No. 38.23 includes the following goods which are not to be classified in any other heading of the Nomenclature:cralaw:red

(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;chanroblesvirtualawlibrary

(b)    Fusel oil; Dippel's oil;chanroblesvirtualawlibrary

(c)    Ink removers put up in packings for retail sale;chanroblesvirtualawlibrary

(d)    Stencil correctors and other correcting fluids put up in packings for retail sale; and

(e)    Ceramic firing testers, fusible (for example, Seger cones).

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

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    20    20    20
    3801.20 00    - Colloidal or semi-colloidal
        graphite    20    20    20
    3801.30    - Carbonaceous pastes for
        electrodes and similar pastes for
        furnace linings:
    3801.30 10    - - - Soderberg electrode paste    3    3    3
    3801.30 90    - - - Other     20    20    20
    3801.90 00    - Other     20    20    20

38.02        Activated carbon; activated
        natural mineral products; animal
        black, including spent animal black.

    3802.10 00    - Activated carbon    20    20    20
    3802.90    - Other:
    3802.90 10    - - - Activated bauxite    10    10    10
    3802.90 90    - - - Other    20    20    20

38.03    3803.00 00    Tall oil, whether or not refined.    20    20    20

38.04    3804. 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
        No. 38.03.

    3804.00 10    - - - Concentrated sulphite lye    10    10    10
    3804.00 90    - - - Other     10    10    10

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    20    20    20
    3805.20 00    - Pine oil    20    20    20
    3805.90 00    - Other     20    20    20

3806        Rosin and resin acids, and
        derivatives thereof; rosin spirit
        and rosin oils; runs gums.

    3806.10 00    - Rosin    20    20    20
    3806.20 00    - Salts of rosin or of resin acids     20    20    20
    3806.30 00    - ester gums    20    20    20
    3806.90 00    - Other     20    20    20

38.07    3807.00 00    Wood tar; wood tar oils; wood
        creosote; wood naphtha; vegetables
        pitch; brewers' pitch and similar
        preparations based on rosin, resin
        acids or on vegetable pitch.    20    20    20

38.08        Insecticides, rodenticides, fungicides,
        herbicides, anti-sprouting products
        and plant-growth regulators,
        disinfectants and similar products,
        put up in forms or packings for
        retail sale or as preparations or
        articles (for example, sulphur-
        treated bands, wicks and candles,
        and fly-papers).

    3808.10    - Insecticides:
    3808.10 10    - - - Mosquito coils (including pre-
        mixed mosquito coils powder)    50    40    30
    3808.10 20    - - - Intermediate preparations for
        the manufacture of agricultural
        insecticides    5    5    5
    3808.10 90    - - - Other    10    10    10
    3808.20 00    - Fungicides    10    10    10
    3808.30 00    - Herbicides, anti-sprouting products
        and plant-growth regulators    10    10    10
    3808.40 00    - Disinfectants    10    10    10
    3808.90 00    - Other    10    10    10

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 10    - With a basis of amylaceous    10    10    10
        substances
        - Other:
    3809.91 00    - - Of a kind used in the textile
        industry    10    10    10
    3809.92 00    - - Of a kind used in the paper
        industry    10    10    10
    3809.99 00    - - Other    10    10    10

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    20    20    20
    3810.90 00    - Other    20    20    20

38.11        - Anti-knock preparations:
    3811.11 00    - - Based on lead compounds    20    20    20
    3811.19 00    - - Other    20    20    20
        - Additives for lubricating oils:
    3811.21 00    - - Containing petroleum oils or oils
        obtained from bituminous minerals    20    20    20
    3811.29 00    - - Other    20    20    20
    3811.90 00    - Other    20    20    20

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    20    20    20
    3812.20 00    - Compound plasticisers for rubber
        or plastics    30    30    30
    3812.30 00    - Anti-oxidising preparations and
        other compound stabilisers for
        rubber or plastics    20    20    20

38.13    3813.00 00    Preparations and charges for fire-
        extinguishers; charged fire-
        extinguishing grenades.    20    20    20

38.14    3814.00 00    Organic composite solvents and
        thinners, not elsewhere specified
        or included; prepared paint or
        vanish removers.    20    20    20

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 substances    20    20    20
    3815.12 00    - - With precious metal or precious
        metal compounds as the active
        substance    20    20    20
    3815.19 00    - - Other    20    20    20
    3815.90 00    - Other    10    10    10

38.16    3816.00    Refractory cements, mortars,
        concretes and similar compositions,
        other than products of heading No.

        38.01.

    3816.00 10    - - - Refractory cements    10    10    10
    3816.00 20    - - - Refractory mortars, concretes
        and similar compositions for use
        as furnace and kiln linings
        (e.g., castables, ramming mixes,
        mouldables, plastics, gunning
        mixes, vibratables and fettling
        mixes), usually containing by
        weight singly or together more
        than 50% of magnesium, calcium,
        chromium, aluminum, silica, etc.,
        expressed as MgO, CaO, Cr2O3 ,
        A12O3 , SiO2 , etc., respectively    20    20    20

38.17        Mixed alkylbenzenes and mixed
        alkylnaphtalenes, other than those
        of heading No. 27.07 or 29.02.

    3817.10 00    - Mixed alkylbenzenes    20    20    20
    3817.20 00    - Mixed alkylnapthalenes    20    20    20

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.    20    20    20

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.    20    20    20

38.20    3820.00 00    Anti-freezing preparations and pre-
        pared de-icing fluids.    20    20    20

38.21    3821.00 00    Prepared culture media for
        development of micro-organisms.    10    10    10

38.22    3822.00 00    Composite diagnostic or laboratory
        reagents, other than those of heading
        No. 30.02 or 30.06.    10    10    10

38.23        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;
        residual products of the chemical or
        allied industries, not elsewhere
        specified or included.

    3823.10 00    - Prepared binders for foundry
        moulds or cores    20    20    20
    3823.20 00    - Naphthenic acids, their water-
        insoluble salts and their esters    20    20    20
    3823.30 00    - Non-agglomerated metal carbides
        mixed together or with metallic
        binders    20    20    20
    3823.40 00    - Prepared additives for cements,
        mortars or concretes    20    20    20
    3823.50 00    - Non-refractory mortars and
        concretes    20    20    20
    3823.60 00    - Sorbitol other than that of
        subheading No. 2905.44    20    20    20
    3823.90    - Other:
    3823.90 00    - - - Antibiotics, feed grade (including
        intermediate and residues from
        the manufacture of antibiotics);
        mixed tungsten carbide powder
        for use in the manufacture of tool-
        tips and plates, sticks and the like
        for tool-tips and dies; fruit ripening
        retardant    10    10    10
    3823.90 90    - - - Other    20    20    20

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:cralaw:red

(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;chanroblesvirtualawlibrary

(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 No. 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

CHAPTER XXXIX
PLASTICS AND ARTICLES THEREOF

Notes:
1.    Throughout the Nomenclature the expression "plastics" means those materials of headings Nos. 39.01 to 39.14 which are or have been capable, either at the moment of polymerization 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 vulcanized fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI.

2.    This Chapter does not cover:cralaw:red

(a)    Waxes of heading No. 27.12 or 34.04;chanroblesvirtualawlibrary

(b)    Separate chemically defined organic compounds (Chapter 29);chanroblesvirtualawlibrary

(c)    Heparin or its salts (heading No. 30.01);chanroblesvirtualawlibrary

(d)    Stamping foils of heading No. 32.12;chanroblesvirtualawlibrary

(e)    Organic surface-active agents or preparations of heading No. 34.02;chanroblesvirtualawlibrary

(f)    Run gums or ester gums (heading No. 38.06);chanroblesvirtualawlibrary

(g)    Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;chanroblesvirtualawlibrary

(h)    Saddlery or harness (heading No. 42.01) or trunks, suitcases, handbags or other containers of heading No. 42.02;chanroblesvirtualawlibrary

(ij)    Plaits, wickerwork or other articles of Chapter 46;chanroblesvirtualawlibrary

(k)    Wall coverings of heading No. 48.14;chanroblesvirtualawlibrary

(l)    Goods of Section XI (textiles and textile articles);chanroblesvirtualawlibrary

(m)    Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof);chanroblesvirtualawlibrary

(n)    Imitation jewellery of heading No. 71.17;chanroblesvirtualawlibrary

(o)    Articles of Section XVI (machines and mechanical or electrical appliances);chanroblesvirtualawlibrary

(p)    Parts ofrcraft or vehicles of Section XVII;chanroblesvirtualawlibrary

(q)    Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);chanroblesvirtualawlibrary

(r)    Articles of Chapter 91 (for example, clock or watch cases);chanroblesvirtualawlibrary

(s)    Articles of Chapter 92 (for example, musical instruments or parts thereof);chanroblesvirtualawlibrary

(t)    Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);chanroblesvirtualawlibrary

(u)    Articles of Chapter 95 (for example, toys, games, sports requisites); or

(v)    Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).

3.    Headings Nos. 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:cralaw:red

(a)    Liquid synthetic polyolefins of which less than 60% by volume distils at 300ºC, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (headings Nos. 39.01 and 39.02);chanroblesvirtualawlibrary

(b)    Resins, not highly polymerised, of the coumarone-indene type (heading No. 39.11);chanroblesvirtualawlibrary

(c)    Other synthetic polymers with an average of at least 5 monomer units;chanroblesvirtualawlibrary

(d)    Silicones (heading No. 39.10);chanroblesvirtualawlibrary

(e)    Resols (heading No. 39.09) and other prepolymers.

4.    For the purposes of this  Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft coplymers) and polymer blends are to be classified in the heading covering polymers of that comonomer which predominates by weight over every other single comonomer, comonomers whose polymers fall in the same heading being regarded as constituting a single comonomer.

If no single comonomer predominates, coplymers 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.

The expression "copolymers" covers all polymers in which no single monomer contributes 95% or more by weight to the total polymer content.

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 Nos. 39.01 to 39.14, the expression "primary forms" applies only to the following forms:cralaw:red

(a)    Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;chanroblesvirtualawlibrary

(b)    Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.

7.    Heading No. 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings Nos. 39.01 to 39.14).

8.    For the purposes of heading No. 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 No. 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 plastic layer (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated).

10.    In headings Nos. 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 No. 39.25 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II:cralaw:red

(a)    Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 1;chanroblesvirtualawlibrary

(b)    Structural elements used, for example, in floors, walls or partitions, ceilings or roofs;chanroblesvirtualawlibrary

(c)    Gutters and fittings therefor;chanroblesvirtualawlibrary

(d)    Doors, windows and their frames and thresholds for doors;chanroblesvirtualawlibrary

(e)    Balconies, balustrades, fencing, gate and similar barriers;chanroblesvirtualawlibrary

(f)    Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;chanroblesvirtualawlibrary

(g)    Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;chanroblesvirtualawlibrary

(h)    Ornamental architectural features, for example, flutings, cupolas, devocotes; and

(i)    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 Note:
1.    Within any one heading of this Chapter, copolymers (including co-polycondesates, co-polyaddition products, block copolymers and graft copolymers) are to be classified in the same subheading as homopolymers of the predominant comonomer and chemically modified polymers are not more specifically covered by any other subheading and that there is no residual subheading named "Other" in the series of subheadings concerned. Polymer blends are to be classified in the same subheading as copolymers (or homopolymers, as the case may be) of the same monomers in the same proportions.

    Rate of Duty (%)

Hdg    Harmonized
No.    System    Description    1 July
    Code        1993    1994    1995    1996
        I. — PRIMARY FORMS

39.01        Polymers of the ethylene, in
        primary forms.

    3901.10 00    - Polyethylene having a
        specific gravity of less than
        0.94    10    10    10
    3901.20 00    - Polyethylene having a specific
        gravity of 0.94 or more    10    10    10
    3901.30 00    - Ethylene-vinyl acetate
        copolymers    10    10    10
    3901.90 00    - Other    10    10    10

39.02        Polymers of propylene or of other
        olefins, in primary forms.

    3902.10 00    - Polypropylene    10    10    10
    3902.20 00    - Polyisobutylene    10    10    10
    3902.30 00    - Propylene copolymers    10    10    10
    3902.90 00    - Other    10    10    10

39.03        Polymers of styrene, in primary
        forms.

        - Polystyrene:
    3903.11 00    - - Expansible    20    20    20
    3903.19 00    - - Other    20    20    20
    3903.20 00    - Styrene-acrylonitrile (SAN)
        copolymers    10    10    10
    3903.30 00    - Acrylonitrile-butadiene-styrene
        (ABS) copolymers    10    10    10
    3903.90 00    - Other    10    10    10

39.04        Polymers of vinyl chloride or of
        other halogenated olefins, in
        primary forms.

    39.04.10    - Polyvinyl chloride homopolymer,
        suspension type    20    20    20
    3904.10 10    - - - Polyvinyl chloride
        homopolymer, suspension
        type    20    20    20
    3904.10 90    - - - Other    10    10    10
        - Other polyvinyl chloride
    3904.21 00    - - Non-plasticised    20    20    20
    3904.22 00    - - Plasticised    20    20    20
    3904.30 00    - Vinyl chloride-vinyl
        acetate copolymer    10    10    10
    3904.40 00    - Other vinyl chloride
        copolymers    10    10    10
    3904.50 00    - Vinylidene chloride
        copolymers    10    10    10
        - Fluoro-polymers:   
    3904.61 00    - - Polytetrafluoroethylene    10    10    10
    3904.69 00    - - Other    10    10    10
    3904.90 00    - Other    10    10    10

39.05        Polymers of vinyl acetate or of
        other vinyl esters, in primary
        forms; other vinyl polymers in
        primary forms.

        - Polymers of vinyl acetate:
    3905.11    - - In aqueous dispersion:
    3905.11 10    - - - Polyvinyl acetate homopolymer
        and copolymer emulsions    20    20    20
    3905.11 90    - - - Other    10    10    10
    3905.19 00    - - Other    10    10    10
    3905.20 00    - Polyvinyl alcohols, whether
        or not containing unhydrolysed
        acetate groups    10    10    10
    3905.90 00    - Other    10    10    10

39.06        Acrylic polymers in primary forms.

    3906.10 00    - Polymethyl methacrylate    20    20    20
    3906.90 00    - Other    20    20    20

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    10    10    10
    3907.20 00    - Other polyethers    10    10    10
    3907.30 00    - Epoxide resins    10    10    10
    3907.40 00    - Polycarbonates    10    10    10
    3907.50 00    - Alkyd resins    20    20    20
    3907.60 00    - Polyethylene terephthalate    20    20    20
        - Other polyesters:
    3907.91 00    - - Unsaturated    20    20    20
    3907.99 00    - - Other    10    10    10

39.08        Polyamides in primary forms.

    3908.10 00    - Polyamide-6, -11, -12, -6, 6,
        - 6, 9, -6, 10 or -6, 12    20    20    20
    3908.90 00    - Other    20    20    20

39.09        Amino-resins, phenolic resins and
        polyurethanes, in primary forms.

    3909.10    - Urea resins; thiourea resins:
    3909.10 10    - - - Moulding compound    20    20    20
    3909.10 90    - - - Other    20    20    20
    3909.20    - Melamine resins:
    3909.20 10    - - - Moulding compound    10    10    10
    3909.20 90    - - - Other    20    20    20
    3909.30    - Other amino-resins:
    3909.30 10    - - - Moulding compound    10    10    10
    3909.30 90    - - - Other    20    20    20
    3909.40    - Phenolic resins:
    3909.40 10    - - - Phenol formaldehyde moulding
        compound and adhesive    20    20    20
    3909.40 20    - - - Other phenol resin moulding
        compound    10    10    10
    3909.40 90    - - - Other    20    20    20
    3909.50 00    - Polyurethanes    10    10    10

39.10    3910.00 00    Silicones in primary forms.    10    10    10

39.11        Petroleum resins, coumaroneindene
        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    10    10    10
    3911.90 00    - Other    10    10    10

39.12        Cellulose and its chemical derivatives,
        not elsewhere specified or
        included, in primary forms.

        - Cellulose acetates:
    3912.11 00    - - Non-plasticised    10*    10*    10*
    3912.12 00    - - Plasticised    10*    10*    10*
    3912.20    - Cellulose nitrates (including
        collodions):
    3912.20 10    - - - Non-plasticised    20*    20*    20*
    3912.20 20    - - -Plasticised    10*    10*    10*
        - Cellulose ethers:
    3912.31 00    - - Carboxymethylcellulose and
        its salts    10*    10*    10*
    3912.39 00    - - Other    10*    10*    10*
    3912.90 00    - Other    10*    10*    10*

39.13        Natural polymers (for example,
        alginic acid) and modified natural
        polymers (for example, hardened
        proteins, chemical derivatives
        of natural rubber), not elsewhere
        specified or included, in primary
        forms.

    3913.10 00    - Alginic acid, its salts and esters    10    10    10
    3913.90 00    - Other    10    10    10

39.14    39.14.00 00    Ion-exchangers based on polymers
        of headings Nos. 39.01 to 39.13,
        in primary forms.    10    10    10
        II. — WASTE, PARINGS AND SCRAP;
         SEMI-MANUFACTURERS;
        ARTICLES

39.15        Waste, parings and scrap, of plastics.

    3915.10 00    - Of polymers of ethylene    10    10    10
    3915.20 00    - Of polymers of styrene    20    20    20
    3915.30    - Of polymers of vinyl chloride:
    3915.30 10    - - - Of polyvinyl chloride    20    20    20
    3915.30 90    - - - Other    10    10    10
    3915.90 00    - Of other plastics    10    10    10

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    20    20    20
    3916.20  00    - Of polymers of vinyl chloride    20    20    20
    3916.90  00    - Of other plastics    20    20    20

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    10*    10*    10*
        - Tubes, pipes and hoses, rigid:
    3917.21 00    - - Of polymers of ethylene    20    20    20
    3917.22 00    - - Of polymers of propylene    20    20    20
    3917.23 00    - - Of polymers of vinyl chloride    20    20    20
    3917.29 00    - - Of other plastics     20    20    20
        - Other tubes, pipes and hoses:
    3917.31 00    - - Flexible tubes, pipes and hoses,
        having a minimum burst pressure
        of 27.6 MPa    20    20    20
    3917.32    - - Other, not reinforced or other-
        wise combined with other materials,
        without fittings:
    3917.32 10    - - - Sausage and ham casings    10    10    10
    3917.32 90    - - - Other    20    20    20
    3917.33 00    - - Other, not reinforced or other-
        wise combined with other materials,
        with fittings    30    30    30
    3917.39 00    - - - Other    20    20    20
    3917.40 00    - Fittings    30    30    30

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    - Of polymers of vinyl chloride:
    3918.10 10    - - - Vinyl-asbestos tiles    30    30    30
    3918.10 90    - - - Other    20    20    20
    3918.90 00    -  Of other plastics    20    20    20

39.19        Self-adhesive plates, sheets, film
        foil, tape, strip and other flat
        shapes, of plastics, whether or not
        in rolls.

    3919.10    - In rolls of a width not exceeding 20 cm:
    3919.10 10    - - - Pressure sensitive cellophane
        adhesive tape in rolls     30    30    30
    3919.10 90    - - - Other    20    20    20
    3919.90    - Other:
    3919.90 10    - - - Pressure sensitive cellophane
        adhesive tape in rolls    30    30    30
    3919.90 90    - - - Other    20    20    20

39.20        Other plates, sheets, film, foil and
        strip of plastics, non-cellular and
        not reinforced, laminated, supported
        or similarly combined with other
        materials.

    3920.10 00    - Of polymers of ethylene    20    20    20
    3920.20 00    - Of polymers of  propylene    20    20    20
    3920.30 00    - Of polymers of  styrene    20    20    20
        - Of polymers of vinyl chloride:
    3920.41 00    - - Rigid    20    20    20
    3920.42    - - Flexible:
    3920.42 10    - -  - Primed vinyl film    10    10    10
    3920.42 90    - - - Other    20    20    20
        - Of acrylic polymers:
    3920.51 00    - - Of polymethyl methacrylate    20    20    20
    3920.59 00    - - - Other    20    20    20
        - Of polycarbonates, alkyd resins,
        polyallyl esters or other polyesters:
    3920.61 00    - - Of polycarbonates    20    20    20
    3920.62 00    - - Of polyethylene terephthalate    20    20    20
    3920.63 00    - - Of unsaturated polyesters    20    20    20
    3920.69 00    - - Of other polyesters    20    20    20
        - Of cellulose or its chemical
        derivatives:
    3920.71 00    - - Of regenerated cellulose    20    20    20
    3920.72 00    - - Of vulcanized fibre    20    20    20
    3920.73 00    - - Of cellulose acetate    20    20    20
    3920.79 00    - - Of other cellulose derivatives    20    20    20
        - Of other plastics:
    3920.91 00    - Of polyvinyl butyral     20    20    20
    3920.92 00    - Of polyamides    20    20    20
    3920.93 00    - Of amino-resins    20    20    20
    3920.94 00    - Of phenolic resins    20    20    20
    3920.99 00    - Of other plastics    20    20    20

39.21        Other plates, sheets, film, foil
        and strip, of plastics.

        - Cellular:
    3921.11 00    - - Of polymers of styrene    20    20    20
    3921.12 00    - - Of polymers of vinyl chloride    20    20    20
    3921.13 00    - - Of polyurethanes    20    20    20
    3921.14 00    - - Of regenerated cellulose    20    20    20
    3921.19 00    - - Of other plastics    20    20    20
    3921.90 00    - Other     20    20    20

39.22        Baths, shower-baths, wash-basins,
        bidets, lavatory pans, seats and
        covers, flushing cisterns and
        similar sanitary ware, of plastics.

    3922.10 00    - Baths, shower-baths and wash-
        basins    40    35    30
    3922.20 00    - Lavatory seats and covers    40    35    30
    3922.90 00    - Others    40    35    30

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    40    30    20
        - Sacks and bags (including cones):
    3923.21    - - Of polymers of ethylene:
    3923.21 10    - - - Aseptic bags of synthetic
        materials with aluminum foil
        reinforcing material    10    10    10
    3923.21 90    - - - Other    40    35    30
    3923.29    - - Of other plastics:
    3923.29 10    - - - Aseptic bags of synthetic
        materials with aluminum foil
        reinforcing material     10    10    10
    3923.29 90    - - Of other plastics    40    35    30
    3923.30    - Carboys, bottles, flasks and
        similar articles:
    3923.30 10    - - - Of polycarbonate    10    10    10
    3923.30 90    - - Of other plastics    40    30    20
    3923.40    - Spools, cops, bobbins and
        similar supports:
    3923.40 10    - - - Spools, cops, bobbins, cones,
        cores, reels and similar supports
        when imported directly by textile
        mills for their exclusive use under
        prior authorization by the Board of
        Investments    10    10    10
    3923.40 90    - - - Other    40    35    30
    3923.50 00    - Stoppers, lids, caps and other
        closures    40    35    30
    3923.90 00    - Other    40    35    30

39.24        Tableware, kitchenware, other
        household articles and toilet
        articles, of plastics.

    3924.10 00    - Tableware and kitchenware    40    35    30
    3924.90 00    - Other    40    35    30

39.25        Builders' ware of plastics, not
        elsewhere specified or included.

    3925.10 00    - Reservoirs, tanks, vats and
        similar containers, of a capa-
        city exceeding 300 l    40    35    30
    3925.20 00    - Doors, windows and their
        frames and thresholds for doors    40    35    30
    3925.30 00    - Shutters, blinds (including
        Venetian blinds) and similar
        articles and parts thereof    40    35    30
    3925.90 00    - Other    40    35    30

39.26        Other articles of plastics and
        articles of other materials of
        headings Nos. 39.01 to 39.14.

    3926.10 00    - Office or school supplies    40    35    30
    3926.20 00    - Articles of apparel and clothing
        accessories (including gloves)    40    35    30
    3926.30 00    - Fittings for furniture, coachwork
        or the like    40    35    30
    3926.40 00    - Statuettes and other ornamental
        articles    40    35    30
    3926.90    - Other:
    3926.90 10    - - - Hygienic, medical and surgical
        articles    10    10    10
    3926.90 20    - - - Synthetic floats for fishing nets    20    20    20
    3926.90 90    - - - Other    40    35    30

* Annex A

CHAPTER XL
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 vulcanized 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:cralaw:red

(a)    Goods of Section XI (textiles and textile articles);chanroblesvirtualawlibrary

(b)    Footwear or parts thereof of Chapter 64;chanroblesvirtualawlibrary

(c)    Headgear or parts thereof (including bathing caps) of Chapter 65;chanroblesvirtualawlibrary

(d)    Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;chanroblesvirtualawlibrary

(e)    Articles of Chapter 90. 92, 94 or 96; or

(f)    Articles of Chapter 95 (other than sports gloves and articles of heading Nos. 40.11 to 40.13).

3.     In Heading Nos. 40.01 to 40.03 and 40.05, the expression "primary forms" applies only to the following forms:cralaw:red

(a)    Liquids and pastes (including latex, whether or not pre-vulcanized, and other dispersions and solutions);chanroblesvirtualawlibrary

(b)    Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.

4.     In Note 1 to this Chapter and in Heading No. 40.02, the expression "synthetic  rubber" applies to:cralaw:red

(a)    Unsaturated synthetic substances which can be irreversibly transformed by a vulcanization with sulphur into non-thermoplastic substances which, at a temperature between 18ºC and 29ºC, 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 half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanizing 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;chanroblesvirtualawlibrary

(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 vulcanization, elongation and recovery in (a) above.

5.     (a) Heading Nos. 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:cralaw:red

(i)    vulcanizing agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanized rubber latex);chanroblesvirtualawlibrary

(ii)    pigments or other colouring matter, other than those added solely for the purpose of identification:cralaw:red

(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);chanroblesvirtualawlibrary

(b)    The presence of the following substances in any rubber mixture of rubbers shall not affect its classification in heading Nos. 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:cralaw:red

(i)    emulsifiers or anti-tack agents:cralaw:red

(ii)    small amounts of breakdown products of emulsifiers;chanroblesvirtualawlibrary

(iii)    very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electropositive 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 No. 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 vulcanized rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of Heading No. 40.08.

8.    Heading No. 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 Heading Nos. 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 No. 40.08 the expression "rods" and "profile shapes" apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE        1993    1994    1995    1996

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-vulcanized    20    20    20
        - Natural rubber in other forms:
    4001.21 00    - - Smoked sheets    20    20    20
    4001.22 00    - - Technically specified natural rubber
        (TSNR)    20    20    20
    4001.29 00    - - Other    20    20    20
    4001.30 00    - Balata, gutta-percha, guayule, chicle
        and similar natural gums    20    20    20

40.02        Synthetic rubber and factice derived
        from oils, in primary forms or in
        plates, sheets or strip; mixtures of any
        product of Heading No. 40.01 with
        any product of this heading, in primary
        forms or in plates, sheets or strip.

        - Styrene-butadiene rubber (SBR);
        carboxylated styrene-butadiene
        rubber (XSBR):
    4002.11    - - Latex:
    4002.11 10    - - - Styrene-butadiene rubber (SBR)    3    3    3
    4002.11 90    - - - Other    20    20    20
    4002.19    - - - Other:
    4002.19 10    - - - In primary forms:
    4002.19 11    - - - - Styrene-butadiene (SBR)    3    3    3
    4002.19 19    - - - - Other    20    20    20
    4002.19 90    - - - Other    20    20    20
    4002.20    - Butadiene rubber (BR):
    4002.20 10    - - - In primary forms    3    3    3
    4002.20 90    - - - Other    20    20    20
        - Isobutene-isoprene (butyl) rubber
        (IIR); halo-isobutene-isoprene
        rubber (CIIR or BIIR):
    4002.31 00    - - Isobutene-isoprene (butyl)
        rubber (IIR)    20    20    20
    4002.39 00    - - Other    20    20    20
        - Chloroprene (chlorobutadiene)
        rubber (CR):
    4002.41 00    - - Latex    20    20    20
    4002.49 00    - - Other    20    20    20
        - Acrylonitrile-butadiene rubber
        (NBR):
    4002.51 00    - - Latex    20    20    20
    4002.59 00    - - Other    20    20    20
    4002.60 00    - Isoprene rubber (IR)    3    3    3
    4002.70 00    - Ethylene-propylene-non-conjugated
        diene rubber (EPDM)    20    20    20
    4002.80 00    - Mixtures of any product of Heading
        No. 40.01 with any product of this
        heading    20    20    20
        - Other:
    4002.91 00    - - Latex    20    20    20
    4002.99 00    - - Other    20    20    20

40.03    4003.00 00    Reclaimed rubber in primary forms
        or in plates, sheets or strip.    20    20    20

40.04    4004.00 00    Waste, parings and scrap of rubber
        (other than hard rubber) and powders
        and granules obtained therefrom.    20    20    20

40.05        Compounded rubber, unvulcanized,
        in primary forms or in plates, sheets
        or strip.

    4005.10 00    - Compounded with carbon black
        or silica    20    20    20
    4005.20 00    - Solutions; dispersions other than
        those of subheading No. 4005.10    20    20    20
        - Other:
    4005.91 00    - - Plates, sheets and strip    20    20    20
    4005.99 00    - - Other    20    20    20

40.06        Other forms (for example: rods,
        tubes and profile shapes) and
        articles (for example: discs and
        rings), of unvulcanized rubber.

    4006.10 00    - "Camel-back" strips for retreading
        rubber tyres    20    20    20
    4006.90 00    - Other    20    20    20

40.07    4007.00 00    Vulcanized rubber thread and cord.    30*    30    20
        (*Effective January 30, 1994)

40.08        Plates, sheets, strip, rods and
        profile shapes, of vulcanized rubber
        other than hard rubber.

        - Of cellular rubber:
    4008.11 00    - - Plates, sheets and strip    20    20    20
    4008.19 00    - - Other    20    20    20
        - Of non-cellular rubber:
    4008.21 00    - - Plates, sheets and strip    20    20    20
    4008.29 00    - - Other    20    20    20

40.09        Tubes, pipes and hoses, of vulca-
        nized rubber other than hard
        rubber, with or without their
        fittings (for example: joints,
        elbows, flanges).

    4009.10 00    - Not reinforced or otherwise
        combined with other materials,
        without fittings    20    20    20
    4009.20    - Reinforced or otherwise combined
        only with metal, without fittings:
    4009.20 10    - - - Mining slurry suction and dis-
        charge hose    10    10    10
    4009.20 90    - - - Other    20    20    20
    4009.30    - Reinforced or otherwise combined
        only with textile materials, without
        fittings:
    4009.30 10    - - - Mining slurry suction and dis-
        charge hose     10    10    10
    4009.30 90    - - - Other    20    20    20
    4009.40 00    - Reinforced or otherwise combined
        with other materials, without fittings    20    20    20
    4009.50    - With fittings:
    4009.50 10    - - - Mining slurry suction and dis-
        charge hose     10    10    10
    4009.50 90    - - - Other    20    20    20

40.10        Conveyor or transmission belts or
        belting, of vulcanized rubber.

    4010.10 00    - Of trapezoidal cross-section
        (V-belts and V-belting)    30    30    30
        - Other:
    4010.91 00    - - Of a width exceeding 20 cm    20    20    20
    4010.99 00    - - Other    20    20    20

40.11        New pneumatic tyres, of rubber.

    4011.10 00    - Of a kind used on motor cars
        (including station wagons and
        racing cars)    30    30    30
    4011.20 00    - Of a kind used on buses and
        lorries    30    30    30
    4011.30 00    - Of a kind used onrcraft    30    30    30
    4011.40 00    - Of a kind used on motorcycles    30    30    30
    4011.50 00    - Of a kind used on bicycles    30    30    30
        - Other:
    4011.91 00    - - Having a "herring-bone" or
        similar tread    30    30    30
    4011.99 00    - Other    30    30    30

40.12        Retreaded or used pneumatic
        tyres of rubber; solid or cushion
        tyres, interchangeable tyre threads
        and tyre flaps, of rubber.

    4012.10 00    - Retreaded tyres    30    30    30
    4012.20    - Used pneumatic tyres:
    4012.20 10    - - - Of a kind used on motor cars
        buses or lorries    30    30    30
    4012.20 20    - - - Of a kind used on motorcycles
        (including motor scooters) or
        bicycles    30    30    30
    4012.20 90    - - - Other    30    30    30
    4012.90 00    - Other    30    30    30

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    30    30    30
    4013.20 00    - Of a kind used on bicycles    30    30    30
    4013.90 00    -  Other    30*    30*    30*

40.14        Hygienic or pharmaceutical
        articles (including teats), of
        vulcanized rubber other than
        hard rubber, with or without
        fittings of hard rubber.

    4014.10 00    - Sheath contraceptives    30    30    30
    4014.90     - Other:
    4014.90 10    - - - Nipples for feeding bottles    30    30    30
    4014.90 90    - - - Other    10    10    10

40.15        Articles of apparel and clothing
        accessories (including gloves), for
        all purposes, of vulcanized rubber
        other than hard rubber.

        - Gloves:
    4015.11 00    - - Surgical    20    20    20
    4015.19 00    - - Other    40    35    30
    4015.90 00    - Other    40    35    30

40.16        Other articles of vulcanized
        rubber other than hard rubber.

    4016.10 00    - Of cellular rubber    30    30    30
        - Other:
    4016.91 00    - - Floor coverings and mats    40    35    30
    4016.92    - - Erasers:
    4016.92 10    - - - Rubber erasers for pencils    20*    20*    20*
    4016.92 90    - - - Other    40    35    30
    4016.93    - - Gaskets, washers and other seals:
    4016.93 10    - - - Rubber stoppers for pharma-
        ceutical vials and rubber packing
        for electrolytic capacitors    10    10    10
    4016.93 90    - - - Other    40    35    30
    4016.94 00    - - Boat or dock fenders, whether
        or not inflatable    40    35    30
    4016.95 00    - - Other inflatable articles    40    35    30
    4016.99    - - Other:
    4016.99 10    - - - Articles of a kind used in
        machinery or mechanical or
        electrical appliances or for other
        technical uses    10    10    10
    4016.99 20    - - - Rubber electrical insulator hoods    10    10    10
    4016.99 30    - - - Parts for motor vehicles and
        cycles    20    20    20
    4016.99 90    - - - Other    40    35    30

40.17    4017.00    Hard rubber (for example: ebonite)
        in all forms, including waste and
        scrap; articles of hard rubber.

    4017.00 10    - - - Hard rubber (for example:
        ebonite) in all forms, including 
        waste and scrap    20    20    20
    4017.00 20    - - - Articles of hard rubber    40    35    30

* Effective January 30, 1994

* Annex A

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 XLI
RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER

Notes:
1.    This Chapter does not cover:cralaw:red

(a)    Parings or similar waste, of raw hides or skins (Heading No. 05.11);chanroblesvirtualawlibrary

(b)    Birdskins or parts of birdskins, with their feathers or down, of Heading No. 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 goat or kids), of swine (including peccary), of chamois, of gazelle, of reindeer, of elk, of deer, of roebucks or of dogs.

2.    Throughout the Nomenclature the expression "composition leather" means only substances of the kind referred to in Heading No. 41.11.

            Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE        1993    1994    1995    1996

41.01        Raw hides and skins of bovine or
        equine animals (fresh, or salted,
        dried, limed, pickled or otherwise
        preserved, but not tanned,
        parchment-dressed or further prepared),
        whether or not dehaired or split.

    4101.10 00    - Whole hides and skins of bovine
        animals, of a weight per skin not
        exceeding 8 kg when simply dried,
        10 kg when dry-salted, or 14 kg
        when fresh, wet-salted or otherwise
        preserved    3    3    3
        - Other hides and skins of bovine
        animals, fresh or wet-salted:
    4101.21 00    - - Whole    3    3    3
    4101.22 00    - - Butts and bends    3    3    3
    4101.29 00    - - Other    3    3    3
    4101.30 00    - - Other hides and skins of bovine
        animals, otherwise preserved     3    3    3
    4101.40 00    - Hides and skins of equine animals    3    3    3

41.02        Raw skins of sheep or lambs (fresh,
        or salted, dried, limed, pickled or
         otherwise preserved, but not tanned,
        parchment-dressed or further pre-
        pared), 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    3    3    3
        - Without wool on:
    4102.21 00    - - Pickled    3    3    3
    4102.29 00    - - Other    3    3    3

41.03        Other raw hides and skins (fresh,
        or salted, dried, limed, pickled or
        otherwise preserved, but not
        tanned, parchment-dressed or
        further prepared), whether or not
        dehaired or split, other than those
        excluded by Note 1(b) or 1(c) to
        this Chapter.

    4103.10 00    - Of goats or kids    3    3    3
    4103.20 00    - Of reptiles    3    3    3
    4103.90 00    - Other    3    3    3

41.04        Leather of bovine or equine
        animals, without hair on, other
        than leather of Heading No. 41.08
        or 41.09.

    4104.10    - Whole bovine skin leather, of a
        unit surface area not exceeding
        28 square feet (2.6 m2):
    4104.10 10    - - - Chrome-wet-blue hides and
        skins and crust vegetable (semi-
        tanned) hides and skins    3    3    3
    4104.10 90    - - - Other    25    25    20
        - Other bovine leather and equine
        leather, tanned or retanned but not
        further prepared, whether or not
        split:
    4104.21 00    - - Bovine leather, vegetable
        pre-tanned    3    3    3
    4104.22    - - Bovine leather, otherwise
        pre-tanned:
    4104.22 10    - - - Chrome-wet-blue hides and
        skins    3    3    3
    4104.22 90    - - - Other    25    25    20
    4104.29    - - Other:
    4104.29 10    - - - Chrome-wet-blue hides and
        skins, and crust vegetable (semi-
        tanned)  hides and skins    3    3    3
    4104.29 90    - - - Other    25    25    20
        - Other bovine leather and equine
        leather, parchment-dressed or
        prepared after tanning:
    4104.31 00    - - Full grains and grain splits    25    25    20
    4104.39 00    - - Other    25    25    20

41.05        Sheep or lamb skin leather, without
        wool on, other than leather of
        Heading No. 41.08 or 41.09.

        - Tanned or retanned but not
        further prepared, whether or not
        split:
    4105.11 00    - - Vegetable pre-tanned    3    3    3
    4105.12    - - Otherwise pre-tanned:
    4105.12 10    - - - Chrome-wet-blue skins    3    3    3
    4105.12 90    - - - Other    25    25    20
    4105.19 00    - - Other    25    25    20
    4105.20 00    - Parchment-dressed or prepared
        after tanning    25    25    20

41.06        Goat or kid skin leather, without
        hair on, other than leather of
        Heading No. 41.08 or 41.09
        - Tanned or retanned but not
        further prepared, whether or not
        split:
    4106.11 00    - - Vegetable pre-tanned    3    3    3
    4106.12    - - Otherwise pre-tanned:
    4106.12 10    - - - Chrome-wet-blue skins    3    3    3
    4106.12 90    - - - Other    25    25    20
    4106.19 00    - - Other    25    25    20
    4106.20 00    - Parchment-dressed or prepared
        after tanning    25    25    20

41.07        Leather of other animals, without
        hair on, other than leather of
        Heading No. 41.08 or 41.09.

    4107.10    - Of swine:
    4107.10 10    - - - Chrome-wet-blue hides and
        skins and crust vegetable (semi-
        tanned) hides and skins    3    3    3
    4107.10 90    - - - Other    25    25    20
        - Of reptiles:
    4107.21 00    - - Vegetable pre-tanned    3    3    3
    4107.29    - - Other:
    4107.29 10    - - - Chrome-wet-blue hides and
        skins    3    3    3
    4107.29 90    - - - Other    25    25    20
    4107.90    - Of other animals:
    4107.90 10    - - - Chrome-wet-blue hides and
        skins and crust vegetable (semi-
        tanned) hides and skins    3    3    3
    4107.90 90    - - - Other    25    25    20

41.08    4108.00 00    Chamois (including combination
        chamois) leather.    25    25    20

41.09    4109.00 00    Patent leather and patent lami-
        nated leather; metallised leather.    25    25    20

41.10    4110.00 00    Parings and other waste of 
        leather or of composition leather,
        not suitable for the manufacture
        of leather articles; leather dust,
        powder and flour.    25    25    20

41.11    4111.00 00    Composition leather with a basis
        of  leather or leather fibre, in slabs,
        sheet or strip, whether or not in
        rolls.    25    25    20

CHAPTER XLII
ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

Notes:
1.    This Chapter does not cover:cralaw:red

(a)    Sterile surgical catgut or similar sterile suture materials (Heading No. 30.06);chanroblesvirtualawlibrary

(b)    Articles of apparel or clothing accessories (except gloves), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (Heading No. 43.03 or 43.04);chanroblesvirtualawlibrary

(c)    Made up articles of netting (Heading No. 56.08);chanroblesvirtualawlibrary

(d)    Articles of Chapter 64;chanroblesvirtualawlibrary

(e)    Headgear or parts thereof of Chapter 65;chanroblesvirtualawlibrary

(f)    Whips, riding-crops or other articles of Heading No. 66.02;chanroblesvirtualawlibrary

(g)    Cuff-links, bracelets or other imitation jewelry (Heading No. 71.17);chanroblesvirtualawlibrary

(h)    Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);chanroblesvirtualawlibrary

(ij)    Strings, skins for drums or the like, or other parts of musical instruments (Heading No. 92.09);chanroblesvirtualawlibrary

(k)    Articles of Chapter 94 (for example: furniture, lamps and lighting fittings);chanroblesvirtualawlibrary

(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 No. 96.06.

2.    In addition to the provisions of Note 1 above, Heading No. 42.02 does not cover:cralaw:red

(a)    Bags made of plastic sheeting, whether or not printed, with handles, not designed for prolonged use (Heading No. 39.23);chanroblesvirtualawlibrary

(b)    Articles of plaiting materials (Heading No. 46.02);chanroblesvirtualawlibrary

(c)    Articles of precious metal, of metal clad with precious metal, of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed) (Chapter 71).

3.    For purposes of Heading No. 42.03, the expression "articles of apparel and clothing accessories" applies, inter alia, to gloves (including sports gloves), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (Heading No. 91.13).

                Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION        1 JULY
    CODE        1993    1994    1995    1996

42.01    4201.00 00    Saddlery and harness for any
        animal (including traces, leads,
        knee ads, muzzles, saddle cloths,
        saddle bags, dog coats and the
        like), of any material.    50    50    50

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,
        toilet bags, rucksacks, handbags,
        shopping bags, wallets, purses, map-
        cases, cigarette cases, tobacco-
        pouches, tool bags, sports bags,
        bottle cases, jewelry boxes, powder
        boxes, cutlery cases and similar
        containers, of leather or of compo-
        sition leather, of plastic sheeting, of
        textile materials, of vulcanized fibre
        or of paperboard, or wholly or mainly
        covered with such materials.

        - Trunks, suit-cases, vanity-cases,
        executive-cases, brief-cases, school
        satchels and similar containers:
    4202.11 00    - - With outer surface of leather, of
        composition leather or of patent
        leather    50    50    50
    4202.12 00    - - With outer surface of plastics or
        of textile materials    50    50    50
    4202.19 00    - - Other    50    50    50
        - Handbags, whether or not with
        shoulder strap, including those
        without handle:
    4202.21 00    - - With outer surface of leather, of
        composition leather or of patent
        leather    50    50    50
    4202.22 00    - - With outer surface of plastic
        sheeting or of textile materials    50    50    50
    4202.29 00    - - Other    50    50    50
        - Articles of a kind normally
        carried in the pocket or in the
        handbag:
    4202.31 00    - - With outer surface of leather, of
        composition leather or of patent
        leather    50    50    50
    4202.32 00    - - With outer surface of plastic
        sheeting or of textile materials    50    50    50
    4202.39 00    - - Other    50    50    50
        - Other:
    4202.91 00    - - With outer surface of leather, of
        composition leather or of patent
        leather    50    50    50
    4202.92 00    - - With outer surface of plastic
        sheeting or of textile materials    50    50    50
    4202.99 00    - - Other    50    50    50

42.03        Articles of apparel and clothing
        accessories, of leather or of
        composition leather.

    4203.10 00    - Articles of apparel    50    50    50
        - Gloves, mittens and mitts:
    4203.21 00    - -Specially designed for use in
        sports    50    50    50
    4203.29 00    - - Other    50    50    50
    4203.30 00    - Belts and bandoliers    50    50    50
    4203.40 00    - Other clothing accessories    50    50    50

42.04    4204.00 00    Articles of leather or of compo-
        sition leather, of a kind used in
        machinery or mechanical
        appliances or for other technical uses.    10    10    10

42.05    4205.00 00    Other articles of leather or of
        composition leather.    50    50    50

42.06        Articles of gut (other than silk-worm
        gut), of goldbeater's skin, of bladders
        or of tendons.

    4206.10 00    - Catgut    50    50    50
    4206.90 00    - Other    50    50    50

CHAPTER XLIII
FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF

Notes:
1.    Throughout the Nomenclature references to "furskins," other than to raw furskins of Heading No. 43.01, apply to hides or skins of all animals which have been tanned or dressed with their hair on.

2.    This Chapter does not cover:cralaw:red

(a)    Birdskins or arts of birdskins, with their feathers or down (Heading No. 05.05 or 67.01);chanroblesvirtualawlibrary

(b)    Raw hides or skins, with the hair on, of Chapter 41 (see Note 1(c) to that Chapter);chanroblesvirtualawlibrary

(c)    Gloves consisting of leather and furskin or of leather and artificial fur (Heading No. 42.03);chanroblesvirtualawlibrary

(d)    Articles of Chapter 64;chanroblesvirtualawlibrary

(e)    Headgear or parts thereof of Chapter 65;chanroblesvirtualawlibrary

(f)    Articles of Chapter 95 (for example: toys, games, sports requisites).

3.    Heading No. 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 No. 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 No. 58.01 or 60.01).

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE        1993    1994    1995    1996

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 No.

        41.01, 41.02 or 41.03.

    4301.10 00    - Of mink, whole, with or without
        head, tail or paws    50    50    50
    4301.20 00    - Of rabbit or hare, whole, with or
        without head, tail or paws    50    50    50
    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    50    50    50
    4301.40 00    - Of beaver, whole, with or without
        head, tail or paws    50    50    50
    4301.50 00    - Of musk-rat, whole, with or 
        without head, tail or paws    50    50    50
    4301.60 00    - Of fox, whole, with or without
        head, tail or paws    50    50    50
    4301.70 00    - Of seal, whole, with or 
        without head, tail or paws    50    50    50
    4301.80 00    - Other furskins, whole, with or
        without head, tail or paws    50    50    50
    4301.90 00    - Heads, tails, paws and other
        pieces or cuttings, suitable for    50    50    50
        furriers' use

43.02        Tanned or dressed furskins (including
        heads, tails, paws and other pieces or
        cuttings), unassembled, or assembled
        (without the addition of other mate-
        rials) other than those of Heading No.

        43.03.

        - Whole skins, with or without head,
        tail or paws, not assembled:
    4302.11 00    - - Of mink    50    50    50
    4302.12 00    - - Of rabbit or hare    50    50    50
    4302.13 00    - - Of lamb, the following: Astrakhan,
        Broadtail, Caracul, Persian and
        similar lamb, Indian, Chinese,
        Mongolian or Tibetan lamb    50    50    50
    4302.19 00    - - Other    50    50    50
    4302.20 00    - Heads, tails, paws and other
        pieces or cuttings, not assembled    50    50    50
    4302.30 00    - Whole skins and pieces or
        cuttings thereof,  assembled    50    50    50

43.03        Articles of apparel, clothing
        accessories and other articles of
        furskin.

    4303.10 00    - Articles of apparel and clothing
        accessories    50    50    50
    4303.90 00    - - Other    50    50    50

43.04    4304.00 00    Artificial fur and articles thereof    50    50    50

Section IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

CHAPTER XLIV
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

Notes:
1.    This Chapter does not cover:cralaw:red

(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 No. 12.11);chanroblesvirtualawlibrary

(b)    Bamboos or other plaiting materials of Heading No. 14.01;chanroblesvirtualawlibrary

(c)    Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (Heading No. 14.04);chanroblesvirtualawlibrary

(d)    Activated charcoal (Heading No. 38.02);chanroblesvirtualawlibrary

(e)    Articles of Heading No. 42.02;chanroblesvirtualawlibrary

(f)    Goods of Chapter 46;chanroblesvirtualawlibrary

(g)    Footwear or parts thereof of Chapter 64;chanroblesvirtualawlibrary

(h)    Goods of Chapter 66 (for example: umbrellas and walking-sticks and parts thereof);chanroblesvirtualawlibrary

(ij)    Goods of Heading No. 68.08;chanroblesvirtualawlibrary

(k)    Imitation jewelry of Heading No. 71.17;chanroblesvirtualawlibrary

(l)    Goods of Section XVI or Section XVII (for example: machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares);chanroblesvirtualawlibrary

(m)    Goods of Section XVIII (for example: clock cases and musical instruments and parts thereof);chanroblesvirtualawlibrary

(n)    Parts of firearms (Heading No. 93.05);chanroblesvirtualawlibrary

(o)    Articles of Chapter 94 (for example: furniture, lamps and lighting fittings, prefabricated buildings);chanroblesvirtualawlibrary

(p)    Articles of Chapter 95 (for example: toys, games, sports requisites);chanroblesvirtualawlibrary

(q)    Articles of Chapter 96 (for example: smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood, for articles of Heading No. 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.    Heading Nos. 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 No. 44.10,44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of Heading No. 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 No. 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.    For the purpose of this Chapter and subject to Notes 1(b) and 1(f) above, any reference to "wood" applies also to bamboo and other materials of a woody nature.

            Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE        1993    1994    1995    1996

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 agglome-
        rated in logs, briquettes, pellets
        or similar forms
    4401.10 00    - Fuel wood, in logs, in billets, in
        twigs, in faggots or in similar
        forms    10    10    10
        - Wood in chips or particles:
    4401.21 00    - - Coniferous    Free*    Free    Free
    4401.22 00    - - Non-coniferous    Free*    Free    Free
    4401.30 00    - Sawdust and wood waste and
        scrap, whether or not agglome-
        rated in logs, briquettes, pellets
        or similar forms    10    10    10

44.02    4402.00 00    Wood charcoal (including shell
        or nut charcoal), whether or
        not agglomerated.    10    10    10

44.03        Wood in the rough, whether or
        not stripped of bark or sapwood,
        or roughly squared.

    4403.10    - Treated with paint, stains, creosote
        or other preservatives:
    4403.10 10    - - - Roughly squared or half-squared
        but not further manufactured    10    10    10
    4403.10 90    - - - Other    Free    Free    Free
    4403.20    - Other, coniferous:
    4403.20 10    - - - Roughly squared or half-squared
        but not further manufactured    10    10    10
    4403.20 90    - - - Other    Free    Free    Free
         - Other, of the following tropical
        woods:
    4403.31    - - Dark Red Meranti, Light
        Red Meranti and Meranti Bakau:
    4403.31 10    - - - Roughly squared or half-squared
        but not manufactured    10    10    10
    4403.31 90    - - - Other    Free    Free    Free
    4403.32    - - White Lauan, White Meranti,
        White Seraya, Yellow Meranti
        and Alan :
    4403.32 10    - - - Roughly squared or half-squared
        but not further manufactured    10    10    10
    4403.32 90    - - - Other    Free    Free    Free
    4403.33    Keruing, Ramin, Kapur, Teak, Jong-
        kong, Merbau, Jelutong and Kempas:
    4403.33 10    - - - Roughly square or half-squared
        but not further manufactured    10    10    10
    4403.33 90    - - - Other    Free    Free    Free
    4403.34    - - Okoume, Obeche, Sapelli, Sipo,
        Acajou d' Afrique, Makore and
        Iroko:
    4403.34 10    - - - Roughly squared or half-squared
        but not further manufactured    10    10    10
    4403.34 90     - - - Other    Free    Free    Free
    4403.35    - - Tiama, Mansonia, Ilomba, Dibetou,
        Limba and Azobe :
    4403.35 10    - - - Roughly squared or half-squared
        but not further manufactured    10    10    10
    4403.35 90    - - - Other    Free    Free    Free
    4403.91    - - Of oak :
    4403.91 10    - - - Roughly squared or half-squared
        but not further manufactured    10    10    10
    4403.91 90    - - - Other    Free    Free    Free
    4403.92    - - Of beech :
    4403.92 10    - - - Roughly squared or half-squared
        but not further manufactured    10    10    10
    4403.92 90    - - - Other    Free    Free    Free
    4403.99    - - Other :
    4403.99 10     - - - Roughly squared or half-squared
        but not further manufactured    10    10    10
    4403.99 90    - - - Other    Free    Free    Free

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    20    20    20
    4404.20 00    - Non-coniferous    20    20    20

44.05    4405.00 00    Wood wool; wool flour.    20    20    20

44.06        Railway or tramway sleepers
        (cross-ties) of wood.

    4406.10 00    - Not impregnated    10    10    10
    4406.90 00    - Other    10    10    10

44.07        Wood sawn or chipped lengthwise,
        sliced or peeled, whether or not
        planed sanded or finger-jointed
        of a thickness exceeding 6 mm.

    4407.10 00    - Coniferous    20    20    20
        - Of the following tropical woods;
    4407.21 00    - - Dark Red Meranti, Light Red
        Meranti, Meranti Bakau, White
        Lauan, White Meranti, White Seraya,
        Yellow Meranti, Alan, Keruing, Ramin,
        Kapur, Teak, Jongkong, Merbau,
        Jelutong and Kempas    20    20    20
    4407.22 00    - - Okoume, Obeche, Sapelli, Sipo,
        Acajou d'Afrique, Makore, Iroko,
        Tiama, Mansonia, Ilomba, Dibetou,
        Limba and Azobe    20    20    20
    4407.23 00    - - Bamboen, Mahogany (Swietenia
        spp.), Imbuia and Balsa    20    20    20
        - Other
    4407.91 00    - - Of oak    20    20    20
    4407.92 00    - - Of beech    20    20    20
    4407.99 00    - - Other    20    20    20

44.08        Veneer sheets and sheets for
        plywood (whether or not spliced) and
        other wood sawn lengthwise, sliced or
        peeled, whether or not planed, sanded
        or finger-jointed, of a thickness not
        exceeding 6 mm.

    4408.10    - Coniferous :
    4408.10 10    - - - Cedar wood slats for pencil
        manufacture    10    10    10
    4408.10 90    - - - Other    20    20    20
    4408.20 00    - Of the following tropical woods :
        Dark Red Meranti, Light Red Meranti,
        White Lauan, Sipo, Limba, Okoume,
        Obeche, Acajou d'Afrique, Sapelli,
        Baboen, Mahogany (Switenia spp.),
        Palissandre du Bresil and Bois de
        Rose femelle    20    20    20
    4408.90    - Other;
    4408.90 10    - - - Jelutong wood slats for pencil
        manufacture    10    10    10
    4408.90 90    - - - Other    20    20    20

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 or faces, whether or not
        planed, sanded or finger-jointed.

    4409.10 00    - Coniferous    20    20    20
        - Non-coniferous    20    20    20

44.10        Particle board and similar board
        of wood or other ligneous materials,
        whether or not agglomerated with
        resins or other organic binding
        substances.

    4410. 10 00    - Of wood    40    35    30
    4410.90 00    - Of other Ligneous materials    40    35    30

44.11        Fibreboard of wood or other
        ligneous materials, whether or not
        bonded with resins or other organic
        substances.

        - Fibreboard of a density exceeding
        0.8 g/cm3 :
    4411.11 00    - Not mechanically worked or surface
        covered    40    35    30
    4411.19 00    - - Other    40    35    30
        - Fibreboard of a density exceeding
        0.5 g/cm3  but not exceeding
        0.8 g/cm3 :
    4411.21 00    - - Not mechanically worked or
        surface covered    40    35    30
    4411.29 00    - - Other    40    35    30
        - Fibreboard of a density exceeding
        0.35 g/cm3 but not exceeding
        0.5 g/cm3 :
    4411.31 00    - - Not mechanically worked or
        surface covered    40    35    30
    4411.39 00    - - Other    40    35    30
        - Other :
    4411.91    - - Not mechanically worked or
        surface covered    40    35    30
    4411.99 00    - - Other    40    35    30

44.12        Plywood, veneered panels and
        similar laminated wood.

        - Plywood consisting solely of
        sheets of wood, each ply not
        exceeding 6 mm thickness :
    4412.11 00    - - With at least one outer ply
        of the following tropical woods :
        Dark Red Meranti, Light Red Meranti,
        White Lauan, Sipo, Limba, Okoume,
        Obeche, Acajou d'Afrique, Sapelli,
        Baboen, Mahogany (Switenia spp.),
        Palissandre du Bresil or Bois de
        Rose femelle    50    50    50
    4412.12 00    - - Other, with at least one outer
        ply of non-coniferous wood    50    50    50
    4412.19 00    - - Other    50    50    50
        - Other, with at least one outer
        ply of non-coniferous wood
    4412.21 00    - - Containing at least one layer
        of particle board    50    50    50
    4412.29 00    - - Other    50    50    50
        - Other :
    4412.91 00    - - Containing at least one layer of
        particle board    50    50    50
    4412.99 00    - - Other    50    50    50

44.13    4413.00 00    Densified wood, in blocks, plates,
        strips or profile shapes.    30    30    30

44.14    4414.00 00    Wooden frames for paintings,
        photographs, mirrors or similar objects.    30    30    30

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.

    4415.10 00    - Cases, boxes, crates, drums and
        similar packings; cable-drums    30    30    30
    4415.20 00    - Pallets, box pallets and other load
        boards    30    30    30

44.16    4416.00    Casks, barrels, vats, tubs and other
        coopers' products and parts thereof,
        of wood, including staves :
    4416.00 10    - - - Sawn staves, provided that at
        least one of the two principal faces
        is concave or convex, such curved
        surfaces being produced by sawing
        with a cylindrical saw    20    20    20
    4416.00 90    - - - Other    30    30    30

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.    30    30    30

44.18        Builders' joinery and carpentry of
        wood, including cellular wood panels,
        assembled parquet panels, shingles
        and shakes.

    4418.10 00    - Windows, French-windows and their
        frames    30    30    30
    4418.20 00    - Doors and their frames and
        thresholds    30    30    30
    4418.30 00    - Parquet panels    30    30    30
    4418.40 00    - Shuttering for concrete constructional
        work    30    30    30
    4418.50 00    - Shingles and shakes    30    30    30
    4418.90 00    - Other    30    30    30

44.19    4419.00 00    Tableware and kitchenware,
        of wood.    30    30    30

44.20        Wood marquetry and inlaid wood;
        caskets and cases for jewelry or
        cutlery, and similar articles, of wood;
        statuettes and other ornaments, of
        wood; wooden articles of furniture
        not falling in Chapter 94.

    4420.10 00    - Statuettes and other ornaments,
        of wood    30    30    30
    4420.90 00    - Other    30    30    30

44.21        Other articles of wood.

    4421.10 00    - Clothes hangers    30    30    30
    4421.90    - Other :
    4421.90 10    - - - Spools, cops, bobbins, sewing
        thread reels and the like    10    10    10
    4421.90 90    - - - Other    30    30    30

* Effective January 30, 1994

CHAPTER XLV
CORK AND ARTICLES OF CORK

Note:
1.    This Chapter does not cover :cralaw:red

(a)    Footwear or parts of footwear of Chapter 64;chanroblesvirtualawlibrary

(b)    Headgear or parts of headgear of Chapter 65; or

(c)    Articles of Chapter 95 (for example, toys, games, sports requisites).

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

45.01        Natural cork, raw or simply
        prepared; waste cork; crushed,
        granulated or ground cork.

    4501.10 00    - Natural cork, raw or simply
        prepared
    4501.90 00    - Other

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).    10    10    10

45.03        Articles of natural cork.

    4503.10 00    - Corks and stoppers    20    20    20
    4503.09 00    - Other    20    20    20

45.04        Agglomerated cork (with or without
        a binding substance) and articles of
        agglomerated cork.

    4504.10 00    - Blocks, plates, sheets and strip;
        titles of any shape; solid cylinders,
        including discs    20    20    20
    4504.90 00    - Other    20    20    20

CHAPTER XLVI
MANUFACTURERS 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, rushes, reeds, strips of wood, strips of other vegetable material (for example, raffia, narrow leaves or strips cut from broad leaves) or bark, unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not trips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like or Chapter 54.

2.    This Chapter does not cover :cralaw:red

(a)    Wall coverings of heading No. 48.14;chanroblesvirtualawlibrary

(b)    Twine, cordage, ropes or cables, plaited or not (heading No. 56.07);chanroblesvirtualawlibrary

(c)    Footwear or headgear or parts thereof of Chapter 64 or 65;chanroblesvirtualawlibrary

(d)    Vehicles or bodies for vehicles of basketware (Chapter 87); or

(e)    Articles of Chapter 94 (for example, furniture, lamps and lighting fittings).

For the purpose of heading No. 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.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION        1 JULY
    CODE    1993    1994    1995    1996

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
        parallel strands or woven, in sheet
        form, whether or not being finished
        articles (for example, mats, matting,
        screens).

    4601.10 00    - Plaits and similar products of
        plaiting materials, whether or not
        assembled into strips    20    20    20
    4601.20 00    - Mats, matting and screens of
        vegetable materials    30    30    30
        - Other :
    4601.91    - - Of vegetable materials :
    4601.91 10    - - - Fans and hand screens, non-
        mechanical    30    30    30
    4601.91 90    - - - Other    20    20    20
    4601.99    - - Other :
    4601.99 10     - - - Fans and hand screens, non-
        mechanical    30    30    30
    4601.99 90    - - - Other    20    20    20

46.02        Basketwork, wickerwork and other
        articles, made directly to shape from
        plaiting materials or made from
        goods of heading No. 46.01; articles
        of loofah.

    4602.10 00    - Of vegetable materials    30    30    30
    4602.90 00    - Other    30    30    30

Section X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND SCRAP OF PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

CHAPTER XLVII
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND SCRAP OF PAPER OR PAPERBOARD

Note :
1.    For the purposes of heading No. 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 20ºC, and for sulphite wood pulp as ash content that does not exceed 0.15% by weight.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION        1 JULY
    CODE    1993    1994    1995    1996

47.01    4701.00 00    Mechanical wood pulp    3    3    3

47.02    4702.00 00    Chemical wood pulp, dissolving
        grades    3    3    3

47.03        Chemical wood pulp, soda or
        sulphate, other than dissolving
        grades.

        - Unbleached:
    4703.11 00    - - Coniferous    3    3    3
    4703.19 00    - - Non-coniferous    3    3    3
        - Semi-bleached or bleached :
    4703.21 00    - - Coniferous    3    3    3
    4703.29 00    - - Non-coniferous    3    3    3

47.04        Chemical wood pulp, sulphite,
        other than dissolving grades.

        - Unbleached:
    4704.11 00    - - Coniferous    3    3    3
    4704.19 00    - - Non-Coniferous    3    3    3
        - Semi-bleached or bleached:
    4704.21 00    -- Coniferous    3    3    3
    4704.29 00    -- Non-coniferous    3    3    3

47.05    4705.00 00    Semi-chemical wood pulp.    3    3    3

47.06        Pulps of other fibrous cellulosic
        material
    4706.10 00    - Cotton linters pulp    3    3    3
        - Other :
    4706.91 00    - - Mechanical    3    3    3
    4706.92 00     - - Chemical    3    3    3
    4706.93    - - Semi-chemical    3    3    3

47.07        Waste and scrap of paper or paper-
        board.

    4707.10 00    - Of unbleached kraft paper or
        paperboard or of corrugated paper
        or paperboard    3    3    3
    4707.20 00    - Of other paper or paperboard
        made mainly of bleached chemical
        pulp, not coloured in the mass    3    3    3
    4707.30 00    - Of paper or paperboard made
        mainly of mechanical pulp (for
        example, newspapers, journals
        and similar printed matter)    3    3    3
    4707.90 00    - Other, including unsorted waste
        and scrap    3    3    3

CHAPTER XLVIII
PAPER, PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

Notes :
1.    This Chapter does not cover :cralaw:red

(a)    Articles of Chapter 30;chanroblesvirtualawlibrary

(b)    Stamping foils of heading No. 32.12;chanroblesvirtualawlibrary

(c)    Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);chanroblesvirtualawlibrary

(d)    Paper or cellulose wadding impregnated, coated, or covered with soap or detergent (heading No. 34.01), or with polishes, creams or similar preparations (heading No. 34.05);chanroblesvirtualawlibrary

(e)    Sensitised paper or paperboard of headings Nos. 37.01 to 37.04;chanroblesvirtualawlibrary

(f)    Paper-reinforced stratified plastic sheeting, 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 No. 48.14 (Chapter 39);chanroblesvirtualawlibrary

(g)    Articles of heading No. 42.02 (for example, travel goods);chanroblesvirtualawlibrary

(h)    Articles of Chapter 46 (manufacture of plaiting material);chanroblesvirtualawlibrary

(ij)    Paper yarn or textile articles or paper yarn (Section XI);chanroblesvirtualawlibrary

(k)    Articles of Chapter 64 or Chapter 65;chanroblesvirtualawlibrary

(l)    Abrasive paper or paperboard (heading No. 68.05) or paper- or paperboard-backed mica (heading No. 68.14) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);chanroblesvirtualawlibrary

(m)    Metal foil backed with paper or paperboard (Section XV);chanroblesvirtualawlibrary

(n)    Articles of heading No. 92.09; or

(o)    Articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons).

2.    Subject to the provisions of Note 6, headings Nos. 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 No. 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed, for example, by coating or impregnation.

3.    In this Chapter the  expression "newsprint" means uncoated paper of a kind used for the printing of newspapers, of which not less than 65% by weight of the total fibre content consists of wood fibres obtained by a mechanical process, unsized or very lightly sized, having a smoothness on each side not exceeding 200 seconds Bekk, weighing not less than 40 g per square metre and not more than 57g per square metre and having an ash content by weight not exceeding 8%.

4.    In addition to hand-made paper and paperboard, heading No. 48.02 covers only paper and paperboard material made mainly from bleached pulp of from pulp obtained by a mechanical process and satisfying any of the following criteria :cralaw:red

For paper or paperboard weighing not more than 150 g/m2 :cralaw:red

(a)    containing 10% or more of fibres obtained by a 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% ash but not more than 8% ash, having a brightness less than 60% (8), and a burst index equal to or less than 2.5 kPa/g/m2; 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/g/m2.

For paper or paperboard weighing more than 150 g/m2:cralaw:red

(a)    coloured throughout the mass; or

(b)    having a brightness of 60% or more (*), and

1.    a caliper of 225 micrometers (microns) or less, or

2.    a caliper more than 225 micrometers (microns) but not more than 508 micrometers (microns) and an ash content more than 3%; or

(c)    having a brightness of less than 60% (*), a caliper of 254 micrometres (microns) or less and an ash content  more than 8%.

Heading No. 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.

5.    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.

6.    Paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings Nos. 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature.

7.    Headings Nos. 48.01, 48.02, 48.04 to 48.08. 48.10 and 48.11 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres :cralaw:red

(a)    in strips or rolls of a width exceeding 15 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.

Except that hand-made paper and paperboard in any size or shape as made directly and having all its edges deckled remains classified, subject to the provisions of Note 6, in heading No. 48.02.

8.    For the purposes of heading No. 48.14, the expression "wallpaper and similar wall coverings" applies only to:cralaw:red

(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:cralaw:red

(i)    Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (e.g., with textile flock), whether or not coated or covered with transparent protective plastics;chanroblesvirtualawlibrary

(ii)    With an uneven surface resulting from the incorporation of particles of wood, straw, etc.;chanroblesvirtualawlibrary

(iii)    Coated or covered on the face side with plastics, the plastic layer being grained, embossed, coloured, or design-printed or otherwise decorated; or

(iv)    Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;chanroblesvirtualawlibrary

(b)    Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;chanroblesvirtualawlibrary

(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 on heading No. 48.15.

9.    Heading No. 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

10.    Heading No. 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.

11.    Except for the goods of heading No. 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

Subheading Notes :
1.    For the purposes of subheadings Nos. 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 the any other weight.

    Weight    Minimum Mullen bursting strength
    g/m2    kPa
    115    393
    125    417
    200    637
    300    824
    400    961

2.    For the purposes of subheadings Nos. 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:cralaw:red

(a)    Having a Mullen burst index of not less than 38 and a stretch factor of more than 4.5% in the cross direction and of more than 2% in the machine direction.

(b)    Having minimal tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:cralaw:red

    Minimum Tear    Minimum tensile
    mN    kN/m
    Weight    Machine    Machine
    g/m2    Machine    direction plus    Cross    direction plus
        direction    cross direction    direction    cross direction
    60    700    1,510    1.9    6
    70    830    1,790    2.3    7.2
    80    965    2,070    2.8    8.3
    100    1,230    2,635    3.7    10.6
    115    1,425    3,060    4.4    12.3

3.    For the purposes of subheading No. 4805.10, "semi-chemical fluting paper" means paper, in rolls, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 60 (Concora Medium Test with 60 minutes of conditioning) crush resistance exceeding 20 kgf at 50% relative humidity, at 23ºC.

4.    For the purposes of subheading No. 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 15.

5.    For the purposes of subheading No. 4810.21, "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 15g/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.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE        1993    1994    1995    1996

48.01    4801.00 00    Newsprint, in rolls or sheets    25    25    20

48.02        Uncoated paper and paperboard,
        of a kind used for writing, printing
        or other graphic purposes, and
        punch card stock and punch tape
        paper, in rolls or sheets, other than
        paper of heading No. 48.01 or 48.03;
        handmade paper and paperboard.

    4802.10 00    - Hand-made paper and paperboard    25    25    20
    4802.20 00    - Paper and paperboard of a kind used
        as a base for photo-sensitive, heat-
        sensitive or electro-sensitive paper
        or paperboard    30    25    20
    4802.30 00    - Carbonising base paper    25    25    20
    4802.40 00    - Wallpaper base    30    25    20
        - Other paper and paperboard, not
        containing fibres obtained by a
        mechanical process or of which
        not more than 10% by weight of the
        total fibre content consists of such
        fibres :
    4802.51    - - Weighing less than 40 g/m2   
    4802.51 10    - - - Stencil tissue paper stock    20    20    20
    4802.51 90    - - - Other    30    25    20
    4802.52     - - Weighing 40 g/m2 or more but
        not more than 150 g/m2:
    4802.52 10    - - - Stencil tissue paper stock    20    20    20
    4802.52 20    - - - Tabulating index paper    25    25    20
    4802.52 30    - - - Bookpaper and bondpaper    25    25    20
    4802.52 90    - - - Other    30    25    20
    4802.53    - - Weighing more than 150 g/m2;
    4802.53 10    - - - Not exceeding 300 g/m2
    4802.53 11    - - - - Tabulating index paper    25    25    20
    4802.53 12    - - - - Bookpaper and bondpaper    25    25    20
    4802.53 19    - - - - Other    30     25    20
    4802.53 90    - - - Other    30    25    20
    4802.60    - Other paper and paperboard, of
        which more than 10% by weight
        of the total fibre content consists
        of fibres obtained by a mechanical
        process:
    4802.60 10    - - - Not exceeding 300 g/m2;
    4802.60 11    - - - - Stencil tissue paper stock    20    20    20
    4802.60 12    - - - - Tabulating index paper    25    25    20
    4802.60 13    - - - - Bookpaper and bondpaper    25    25    20
    4802.60 19    - - - - Other    30    25    20
    4802.60 90    - - - Other    30    25    20

48.03    4803.00    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-colored, surface-
        decorated or printed, in rolls of a
        width exceeding 36 cm or in
        rectangular (including square) sheets
        with at least one side exceeding 36 cm
        in unfolded state
    4803.00 10    - - - Cellulose wadding and webs of
        cellulose fibres    25    25    20
    4803.00 90    - - - Other    30    25    20

48.04        Uncoated kraft paper and paperboard,
        in rolls or sheets, other than that of
        heading No. 48.02 or 48.03.

        - Kraftliner
    4804.11 00    -- Unbleached    20    20    20
    4804.19 00    -- Other    20    20    20
        - Sack kraft paper;
    4804.21 00    - - Unbleached    20    20    20
    4804.29 00    -- Other     20    20    20
        - Other kraft paper and paperboard
        weighing 150 g/m2 or less :
    4804.31    - - Unbleached :
    4804.31 10    - - - Electrical grade insulating
        kraft paper    10    10    10
    4804.31 90    - - - Other    20*    20*    20*
    4804.39 00    -- Other    20*    20*    20*
        - Other kraft paper and paperboard
        weighing more than 150 g/m2 but
        less than 225 g/m2
    4804.41    - - Unbleached:
    4804.41 10    - - - Electrical grade insulating
        kraft paper    10    10    10
    4804.41 90    - - - Other    20*    20*    20*
    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    20*    20*    20*
    4804.49 00    - - Other    20*    20*    20*
        - Other kraft paper and paperboard
        weighing 225 g/m2 or more:
    4804.51    - - Unbleached :
    4804.51 10    - - - Electrical grade insulating kraft
        paper; pressboard weighing 600 g/m2
        or more    10    10    10
    4804.51 90    - - - Other    20*    20*    20*
    4804.52 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    20*    20*    20*
    4804.59 00    - - Other     20*    20*    20*

48.05        Other uncoated paper and paper-
        board, in rolls or sheets.

    4805.10 00    - Semi-chemical fluting paper
        (corrugating medium)    20    20    20
        - Multi-ply paper and paperboard:
    4805.21 00    - - Each layer bleached    30    25    20
    4805.22 00    - - With only one outer layer
        bleached    30    25    20
    4805.23 00    - - Having three or more layers,
        of which only the two outer layers
        are bleached    30    25     20
    4805.29 00    - - Other    30    25    20
    4805.30    - Sulphite wrapping paper:
    4805.30 10    - - - Coloured match wrapping
        paper    10    10    10
    4805.30 90    - - - Other    30    25    20
    4805.40    - Filter paper and paperboard :
    4805.40 10    - - - Of a weight per square meter   
        exceeding 300 grams    30    25    20
    4805.40 90    - - - Other    10    10    10
    4805.50 00    - Felt paper and paperboard    30    25    20
    4805.60 00    - Other paper and paperboard,
        weighing 150 g/m2 or less    30    25    20
    4805.70 00    - Other paper and paperboard,
        weighing more than 150 g/m2
        but less than 225 g/m2
    4805.70 10    - - - Cupstock converting paper
        and electrical grade insulating
        paper other than kraft    20    20    20
    4805.70 90    - - - Other    30    25    20
    4805.80    - Other paper and paperboard,
        weighing 225 g/m2 or more:
    4805.80 10     - - - Cupstock converting paper
        and electrical grade insulating paper
        other than kraft    20    25    20
    4805.80 90    - - - Other    30    25    20

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    25    25    20
    4806.20 00    - Greaseproof papers    25    25    20
    4806.30 00    - Tracing papers    25    25    20
    4806.40 00    - Glassine and other glazed
        transparent or translucent papers    25    25    20

48.07        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
        reinforced, in rolls or sheets
    4807.10    - Paper and paperboard, laminated
        internally with bitumen, tar or
        asphalt:
    4807.10 10    - - - Asphalt laminated paper or
        paper board    25    25    20
    4807.10 90    - - - Other     30    25    20
        - Other:
    4807.91 00    - - Straw paper and paperboard,
        whether or not covered with paper
        other than straw paper    30    25    20
    4807.99 00    - - Other    30    25    20

48.08        Paper and paperboard, corrugated
        (with or without glued flat surface
        sheets), creped, crinkled, embossed
        or perforated, in rolls or sheets, other
        than that of heading No. 48.03 or
        48.18
    4808.10 00    - Corrugated paper and paperboard,
        whether or not perforated    30    25    20
    4808.20 00    - Sack kraft paper, creped or
        crinkled, whether or not embossed 
        or perforated    30    25     20
    4808.30 00    - Other kraft paper, creped or
        crinkled, whether or not embossed
        or perforated    30    25    20
    4808.90 00    - Other    30    25    20

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 of a width exceeding 36 cm
        or in rectangular (including square)
        sheets with at least one side exceeding
        36 cm in unfolded state.

    4809.10    - Carbon or similar copying papers:
    4809.10 10    - - - Carbon paper    30    25    20
    4809.10 20    - - - Similar copying paper    25    25    20
    4809.20 00    - Self-copy paper    25*    25*    20*
    4809.90    - Other :
    4809.90 10    - - - Paper for duplicator stencils    30    25    20
    4809.90 90    - - - Other    25    25    20

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 sheets.

        - Paper and paperboard of a kind
        used for writing, printing or other
        graphic purposes, not containing
        fibres obtained by a mechanical
        process or of which not more than
        10% by weight of the total fibre
        content consists of such fibres:
    4819.11    - - Weighing not more than
        150 g/m2:
    4810.11 10    - - - Safety paper    25    25    20
    4810.11 20    - - - Paper backing materials for
        transfers    20    20    20
    4810.11 30    - - - Surface-coloured, surface-
        decorated or printed paper (including
        ruled, lined or squared)    30    25    20
    4810.11 90    - - - Other    25    25    20
    4810.12    - - Weighing more than 150 g/m2
    4810.12 10    - - - Paper backing materials for
        transfers    20    20    20
    4810.12 20    - - - Surface-coloured, surface-
        decorated or printed paper    30    25    20
    4810.12 90    - - - Other    25*    25*    20*
        - 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
        process:
    4810.21 00    - - Light-weight coated paper    25    25    20
    4810.29    - - Other :
    4810.29 10    - - - Paper backing materials
        for transfers    20    20    20
    4810.29 20    - - - Surface-coloured, surface-
        decorated or printed paper    30    25    20
    4810.29 90    - - - Other
        - 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    25    25    20
    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    25*    25*    20*
    4810.39 00    - - Other    25*    25*    20*
        - Other paper and paperboard:
    4810.91 00    - - Multi-ply    25*    25*    20*
    4810.99 00    - - Other    25*    25*    20*

48.11        Paper, paperboard, cellulose
        wadding and webs of cellulose
        fibres, coated, impregnated,
        covered, surface-coloured, surface-
        decorated or printed, in rolls or
        sheets, other than goods of
        heading No. 48.03, 48.09, 48.10
        or 48.18
    4811.10 00    - Tarred, bituminised or asphalted
        paper and paperboard    25    25    20
        - Gummed or adhesive paper and
        paperboard
    4811.21    - - Self-adhesive:
    4811.21 10    - - - Self-adhesive paper used for
        printing stick-on labels    10    10    10
    4811.21 20    - - - Gummed kraft paper including
        gummed masking paper    30    25    20
    4811.29 90    - - - Other    25    25    20
    4811.29 00    - - Other    25    25    20
        - Paper and paperboard coated,
        impregnated or covered with
        plastics (excluding adhesives):
    4811.31    - - Bleached, weighing more than
        150 g/m2:
    4811.31 10    - - - Electrical grade resin coated
        kraft paper with diamond pattern;
        filter paper and filterboard impreg-
        nated with phenolic resin for use in
        the manufacture of engine filters    10    10    10
    4811.31 90    - - - Other    25    25    20
    4811.39    - - Other:
    4811.39 10    - - - Electrical grade resin coated
        kraft paper with diamond pattern;
        filter paper and filterboard impreg-
        nated with phenolic resin for use in
        the manufacture of engine filters    10    10    10
    4811.39 20    - - - Plastic impregnated or plastic
        coated paper and paperboard
        simulating leather; kraft paper
        coated with artificial or synthetic
        resin    30    25    20
    4811.39 90    - - - Other    25    25    20
    4811.40    - Paper and paperboard, coated,
        impregnated or covered with wax,
        paraffin wax, stearin, oil or
        glycerol
    4811.40 10    - - - Waxpaper    30    25    20
    4811.40 90    - - - Other    25    25    20
    4811.90    - Other paper, paperboard,
        cellulose wadding and webs of
        cellulose fibres:
    4811.90 10    - - - Surface-coated, surface-
        decorated or printed, including
        ruled, lined or squared    30    25    20
    4811.90 90    - - - Other    25    25    20

48.12    4812.00 00    Filter blocks, slabs and plated, of
        paper pulp    10    10    10

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    30    25    20
    4813.20 00    - In rolls of a width not exceeding
        5 cm    30    25    20
    4813.90    - Other :
    4813.90 10    - - - In rolls of a width exceeding
        15 cm    20    20    20
    4813.90 90    - - - Other    30    25    20

48.14        Wallpaper and similar wall
        coverings; window transparencies of
        paper
    4814.10 00    - "Ingrain" paper    30    30    30
    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    30    30    30
    4814.30 00    - Wallpaper and similar wall
        coverings, consisting of paper
        covered, on the face side, with
        plaiting material, whether or not
        bound together in parallel strands
        or woven    30    30    30
    4814.90 00    - Other    30    30    30

48.15    4815.00 00    Floor coverings on a base of paper
        or of paperboard, whether or not
        cut to size    30    30    30

48.16        Carbon paper, self-copy paper and
        other copying or transfer papers
        (other than those of heading No.

        48.09), duplicator stencils and
        offset plats, of paper, whether
        or not put up in boxes.

    4816.10    - Carbon or similar copying papers:
    4816.10 10    - - - Carbon paper    30    25    20
    4816.10 90    - - - Other    20    20    20
    4816.20 00    - Self-copy paper    20*    20*    20*
    4816.30 00    - Duplicator stencils    30    25    20
    4816.90    - Other:
    4816.90 10    - - - Heat transfers    30    25    20
    4816.90 90    - - - Other    20    20    20

48.17        Envelopes, letter cards, plain post-
        cards and correspondence cards,
        of paper or paperboard; boxes,
        pouches, wallets and writing
        compendiums, of paper or paper-
        board, containing an assortment
        of paper stationery.

    4817.10 00    - Envelopes    30    30    30
    4817.20 00    - Letter cards, plain postcards and
        correspondence cards    30    30    30
    4817.30 00    - Boxes, pouches, wallets and
        writing compendiums, of paper or
        paperboard, containing an assortment
        of paper stationery    30    30    30

48.18        Toilet paper, handkerchiefs, clean-
        sing tissues, towels, tablecloths,
        serviettes, napkins for babies,
        tampons, bed sheets and similar
        household, sanitary or hospital
        articles, articles of apparel and
        clothing accessories, of paper pulp,
        paper, cellulose wadding or webs of
        cellulose fibres.

    4818.10 00    - Toilet paper    30    30    30
    4818.20 00    - Handkerchiefs, cleansing or
        facial tissues and towels    30    30    30
    4818.30 00    - Tablecloths and serviettes    30    30    30
    4818.40 00    - Sanitary towels and tampons,
        napkins and napkin liners for
        babies and similar sanitary articles    30    30    30
    4818.50 00    - Articles of apparel and clothing
        accessories    30    30    30
    4818.90 00    - Other    30    30    30

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    25    25    25
    4819.20 00    - Folding cartons, boxes and
        cases, of non-corrugated paper or
        paperboard    25    25    25
    4819.30 00    - Sacks and bags, having a base
        of a width of 40 cm or more    25    25    25
    4819.40 00    - Other sacks and bags, including
        cones    25    25    25
    4819.50 00    - Other packing containers, including
        record sleeves    25    25    25
    4819.60 00    - Box files, letter trays, storage
        boxes and similar articles, of a kind
        used in offices, shops or the like    25    25    25

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

    4820.10 00    - Registers, account books, note
        books, order books, receipt books,
        letter pads, memorandum pads, diaries
        and similar articles    30    30    30
    4820.20 00    - Exercise books    30    30    30
    4820.30 00    - Binders, folders and file covers    30    30    30
    4820.40 00    - Manifold business forms and
        interleaved carbon sets    30    30    30
    4820.50 00    - Albums for samples or for
        collections    30    30    30
    4820.90 00    - Other    30    30    30

48.21        Paper or paperboard labels of all
        kinds, whether or not printed
    4821.10 00    - Printed    30    30    30
    4821.90 00    - Other    30    30    30

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    10    10    10
    4822.90 00    - Other    10    10    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.

        - Gummed or adhesive paper, in strips
        or rolls:
    4823.11    - - Self-adhesive:
    4823.11 10    - - - Gummed sterilization indicators
        (autoclave tapes)    10    10    10
    4823.11 90    - - - Other    30    30    30
    4823.19 00    - - Other    30    30    30
    4823.20    - Filter paper and paperboard:
    4823.20 10    - - - Of a weight per square meter
        exceeding 300 grams    30    30    30
    4823.30 90    - Cards, not punched, for punch
        card machines, whether or not in
        strips    30    30    30
    4823.40    - Rolls, sheets and dials, printed
        for self-recording apparatus:
    4823.40 10    - - - Electrocardiograph, ultra-
        sonography, spirometer, electro
        encephalograph and fetal monitoring
        papers    10    10    10
    4823.40 90    - - - Other    30    30    30
        - Other paper and paperboard, of a
        kind used for writing, printing or
        other graphic purposes:
    4823.51 00    - - Printed, embossed or perforated    30    30    30
    4823.59 00    - - Other    30    30    30
    4823.60 00    - Trays, dishes, plates, cups and the
        like, of paper or paperboard    30    30    30
    4823.70 00    - Moulded or pressed articles of
        paper pulp    30    30    30
    4823.90    - Other :
    4823.90 10    - - - Sterilization indicator (not
        gummed)    10    10    10
    4823.90    - Other:
    4823.90 10    - - - Sterilization indicator (not
        gummed)    10    10    10
    4823.90 20    - - - Cellulose wadding and webs
        of cellulose fibres    30    30    30
    4823.90 30    - - - Cocooning frame (cocoon nest)
        for holding matured silkworms    10    10    10
    4823.90 90    - - - Other    30    30    30

(*) Brightness is to be measured by the Elrepho, GE or any equivalent internationally recognized brightness testing method.

* Annex A

CHAPTER XLIX
PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS

Note :
1.    This Chapter does not cover :cralaw:red

(a)    Photographic negatives or positives on transparent bases (Chapter 37);chanroblesvirtualawlibrary

(b)    Maps, plans or globes, in relief, whether or not printed (heading No. 90.23);chanroblesvirtualawlibrary

(c)    Playing cards or other goods of Chapter 95; or

(d)    Original engravings, prints or lithographs (heading No. 97.02), postage or revenue stamps, stamp postmarks, first-day covers, postal stationery or the like of heading No. 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 a computer, 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 No. 49.01, whether or not containing advertising material.

4.    Heading No. 49.01 also covers:cralaw:red

(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;chanroblesvirtualawlibrary

(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 of illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading No. 49.11.

5.    Subject to note 3 to this Chapter, heading No. 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 No. 49.11.

6.    For the purposes of heading No. 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.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

49.01        Printed books, brochures, leaflets
        and similar printed matter, whether
        or not in single sheet.

    4901. 10 00    - In single sheets, whether or not
        folded    10    10    10
        - Other:
    4901.91 00    - - Dictionaries and encyclopedias,
        and serial installments thereof     10    10    10
    4901.99 00    - - Other    10    10    10

49.02        Newspapers, journals and periodicals,
        whether or not illustrated or
        containing advertising material
    4902. 10 00    - Appearing at least four times a
        week    10    10    10
    4902. 90 00    - Other    10    10    10

49.03    4903.00 00    Children's picture, drawing or
        colouring books    10    10    10

49.04    4904.00 00    Music, printed or in manuscript,
        whether or not bound or illustrated.    10    10    10

49.05        Maps and hydrographic or similar
        charts of all kinds including atlases,
        wall maps, topographical plans and
        globes, printed.

    4905.10 00    - Globes    10    10    10
        - - Other
    4905.91 00    - - In book-form    10    10    10
    4905.99 00    - - Other    10    10    10

49.06    4906.00 00    Plans and drawings for architectural,
        engineering, industrial, commercial,
        topographical or similar purposes,
        being originals drawn by hand;
        handwritten texts; photographic
        reproductions on sensitised paper
        and carbon copies of the foregoing.    10    10    10

49.07    4907.00    Unused postage, revenue or similar
        stamps of current or new issue in
        the country to which they are destined;
        stamp-impressed paper; cheque forms;
        banknotes, stock, share or bond
        certificates and similar documents of
        title
    4907.00 10    - - - Stock, share and bond
        certificates and similar documents
        of title, including cheque forms and
        stamp-impressed paper    40    35    30
    4907.00 90    - - - Other    10    10    10

49.08        Transfer (decalcomanias).

    4908.10 00    - Transfer (decalcomanias),
        vitrifiable    10    10    10
    4908.90 00    - Other    10    10    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.    40    35    30

49.10    4910.00 00    Calendars of any kind, printed,
        including calendar blocks    40    35    30

49.11        Other printed matter, including
        printed pictures and photographs.

    4911.10 00    - - Trade advertising material,
        commercial catalogues and the like    40    35    30
        - Other:
    4911.91 00    - Pictures, designs and photographs    40    35    30
    4911.99 00    - - Other    40    35    30

Section XI
TEXTILES AND TEXTILE ARTICLES

Notes:
1.    This Section does not cover:cralaw:red

(a)    Animal brush-making bristles or hair (heading No. 05.02); horsehair or horsehair waste (heading No. 05.03);chanroblesvirtualawlibrary

(b)    Human hair or articles of human hair (heading No. 05.01, 67 03 or 67.04), except straining cloth of a kind commonly used in oil presses or the like (heading No. 59.11);chanroblesvirtualawlibrary

(c)    Cotton linters or other vegetable materials of Chapter 14;chanroblesvirtualawlibrary

(d)    Asbestos of heading No. 25.24 or articles of asbestos or other products of heading No. 68.12 or 68.13;chanroblesvirtualawlibrary

(e)    Articles of heading No. 30.05 or 30.06 (for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials);chanroblesvirtualawlibrary

(f)    Sensitised textiles of headings Nos. 37.01 to 37.04;chanroblesvirtualawlibrary

(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);chanroblesvirtualawlibrary

(h)    Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;chanroblesvirtualawlibrary

(ij)    Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;chanroblesvirtualawlibrary

(k)    Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading No. 43.03 or 43.04;chanroblesvirtualawlibrary

(l)    Articles of textile materials of heading No. 42.01 or 42.02;chanroblesvirtualawlibrary

(m)    Products or articles of Chapter 48 (for example, cellulose wadding);chanroblesvirtualawlibrary

(n)    Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;chanroblesvirtualawlibrary

(o)    Hair-nets or other headgear or parts thereof of Chapter 65;chanroblesvirtualawlibrary

(p)    Goods of Chapter 67;chanroblesvirtualawlibrary

(q)    Abrasive-coated textile material (heading No. 68.05) and also carbon fibres or articles of carbon fibres of heading No. 68.15;chanroblesvirtualawlibrary

(r)    Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);chanroblesvirtualawlibrary

(s)    Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings); or

(t)    Articles of Chapter 95 (for example, toys, games, sports requisites and nets).

2.    (A) Goods classifiable in Chapters 50 to 55 or in heading No. 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.

(B)    For the purposes of the above rule:cralaw:red

(a)    Gimped horsehair yarn (heading No. 51.10) and metallised yarn (heading No. 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;chanroblesvirtualawlibrary

(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 the Chapter;chanroblesvirtualawlibrary

(c)    When both Chapter 54 and 55 are involved with any other Chapter, Chapter 54 and 55 are to be treated as a single Chapter;chanroblesvirtualawlibrary

(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 provision 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":cralaw:red

(a)    Of silk or waste silk, measuring more than 20,000 decitex;chanroblesvirtualawlibrary

(b)    Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10,000 decitex;chanroblesvirtualawlibrary

(c)    Of true hemp or flax:cralaw:red

(i)    Polished or glazed, measuring 1,429 decitex or more; or

(ii)    Not polished or glazed, measuring more than 20,000 decitex;chanroblesvirtualawlibrary

(d)    Of coir, consisting of three or more plies;chanroblesvirtualawlibrary

(e)    Of other vegetable fibres, measuring more than 20,000 decitex; or

(f)    Reinforced with metal thread.

(B)    Exceptions:cralaw:red

(a)    Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;chanroblesvirtualawlibrary

(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;chanroblesvirtualawlibrary

(c)    Silk worm gut of heading No. 50.06, and monofilaments of Chapter 54;chanroblesvirtualawlibrary

(d)    Metallised yarn of heading No. 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 No. 56.06.

4.    (A) For the purpose 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:cralaw:red

(a)    On cards, reels tubes or similar supports, of a weight (including support) not exceeding:cralaw:red

(i)    85 g in the case of silk, waste silk or man-made filaments; or

(ii)    125 g in other cases;chanroblesvirtualawlibrary

(b)    In balls, hanks or skeins of a weight not exceeding:cralaw:red

(i)    85 g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste;chanroblesvirtualawlibrary

(ii)    125 g in the case of all other yarns of less than 2,000 decitex; or

(iii)    500 g in other cases.

(B)    Exceptions:cralaw:red

(a)    Single yarn of any textile material, except:cralaw:red

(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;chanroblesvirtualawlibrary

(b)    Multiple (folded) or cabled yarn, unbleached:cralaw:red

(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;chanroblesvirtualawlibrary

(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:cralaw:red

(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 purpose of headings Nos. 52.04, 54.01 and 55.08, the expression "sewing thread" means multiple (folded) or cabin yarn:cralaw:red

(a)    Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;chanroblesvirtualawlibrary

(b)    Dressed; 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:cralaw:red

Single yarn of nylon or other polyamides, or of
polyesters    60 cN/tex
Multiple (folded) or cabled yarn of nylon or
other polyamides, or of polyesters    53 cN/tex
Single, multiple (folded) or cabled
yarn of viscose rayon    27 cN/tex.

7.    For the purpose of this Section, the expression "made up" means:cralaw:red

(a)    Cut otherwise than into squares or rectangles;chanroblesvirtualawlibrary

(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);chanroblesvirtualawlibrary

(c)    Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics, the cut edges of which have been prevented from unravelling by whipping or by other simple means;chanroblesvirtualawlibrary

(d)    Cut to size and having undergone a process of drawn thread work;chanroblesvirtualawlibrary

(e)    Assembled by sewing, gumming or otherwise (other than piece goods and 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);chanroblesvirtualawlibrary

(f)    Knitted or crocheted to shape, presented in the form of a number of items in the length.

8.    Chapters 50 to 55 and, except where the context otherwise requires, Chapters 56 to 60, do not apply to goods made up within the meaning of Note 7 above. Chapters 50 to 55 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.    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.

Subheading Notes:
1.    In this section and, where applicable, throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:cralaw:red

(a)    Elastomeric yarn
Filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times of 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.

(b)    Unbleached yarn
Yarn which:cralaw:red

(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 soap) and, in the case of man-made fibres in the mass with delustring agents (for example, titanium dioxide).

(c)    Bleached yarn
Yarn which:cralaw:red

(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;chanroblesvirtualawlibrary

(ii)    consists of a mixture of unbleached and bleached fibres; or

(iii)    is multiple (folded) or cabled and consists of unbleached and bleached yarns.

(d)    Coloured (dyed or printed) yarn

Yarn which:cralaw:red

(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;chanroblesvirtualawlibrary

(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;chanroblesvirtualawlibrary

(iii)    is obtained from slivers or rovings which have been reprinted; 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 of the like of Chapter 54.

(e)     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.

(f)    Bleached woven fabric
Woven fabric which:cralaw:red

(i)    has been bleached, or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;chanroblesvirtualawlibrary

(ii)    consists of bleached yarn; or

(iii)    consists of unbleached and bleached yarn.

(g)    Dyed woven fabric
Woven fabric which:cralaw:red

(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.

(h)    Woven fabric of yarns of different colours
Woven fabric (other than woven fabric) which:cralaw:red

(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);chanroblesvirtualawlibrary

(ii)    consists of unbleached or bleached yarn and coloured yarn; or

(iii)    consists of marl or mixture yarns.

(In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)

(ij)    Printed woven fabric
Woven fabric 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.

(k)    Plain weave
A fabric construction in which each yarn of the weft passes alternatively 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 Chapter 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 consisting of the same textile materials.

(B)    For the application of this rule:cralaw:red

(a)    where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into account;chanroblesvirtualawlibrary

(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;chanroblesvirtualawlibrary

(c)    in the case of embroidery of heading No. 58.10 only the ground fabric shall be taken into account. However, embroidery without visible ground shall be classified with reference to the embroidering threads alone.

CHAPTER L

SILK
    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

50.01    5001.00 00    Silk-worm cocoons suitable
        for reeling    3    3    3

50.02    5002.00 00    Raw silk (not thrown)     3    3    3

50.03        Silk waste (including cocoons
        unsuitable for reeling, yarn
        waste and garnetted stock).     3    3    3
    5003.10 00    - Not carded or combed     3    3    3
    5003.90 00    - Other     3    3    3

50.04    5004.00 00    Silk yarn (other than yarn spun
        from silk waste) not put up for
        retail sale.    20    20    20

50.05    5005.00 00    Yarn spun from silk waste,
        not put up for retail sale.    20    20    20

50.06    5006.00 00    Silk yarn and yarn spun from
        silk waste, put up for retail
        sale; silk-worm gut.    20    20    20

50.07        Woven fabrics of silk or of
        silk waste
    5007.10 00    - Fabrics of noil silk    30    30    30
    5007.20 00    - Other fabrics, containing 85% or
        more by weight of silk or of silk
        waste other than noil silk    30    30    30
    5007.90 00    - Other fabrics    30    30    30

CHAPTER LI
WOOL, FINE OR COARSE ANIMAL HAIR HORSEHAIR YARN AND WOVEN FABRIC

Note:
1.    Throughout the Nomenclature:cralaw:red

(a)    "Wool" means the natural fibre grown by sheep or lambs;chanroblesvirtualawlibrary

(b)    "Fine animal hair" means the hair of alpaca, llama, vicuna, camel, yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat;chanroblesvirtualawlibrary

(c)    "Coarse animal hair" means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading No. 05.02) and horsehair (heading No. 05.03).

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

51.01        Wool, not carded or combed.

        - Greasy, including fleece-washed
        wool:
    5101.11 00    - - Shorn wool     3    3    3
    5101.19 00    - - Other
        - Degreased, not carbonised    3    3    3
    5101.21 00    - - Shorn wool     3    3    3
    5101.29    - - Other     3    3    3
    5101.30 00    - Carbonised     3    3    3

51.02        Fine or coarse animal hair, not
        carded or combed.

    5102.10 00    - Fine animal hair     3    3    3
        - Coarse animal hair     3    3    3

51.03        Waste of wool or of fine or coarse
        animal hair, including yarn waste
        but excluding garnetted stock
     5103.10 00    - Noils of wool or of fine animal
        hair     3    3    3
    5103.20 00    - Other waste of wool or of fine
        animal hair     3    3    3
    5103.30 00    - Waste of coarse animal hair     3    3    3

51.04    5104.00 00    Garnetted stock of wool or of fine
        or coarse animal hair.     3    3    3

51.05        Wool and fine or coarse animal hair,
        carded or combed (including combed
        wool in fragments).

    5105.10 00    - Carded wool     3    3    3
        - - Wool tops and other combed
        wool:
    5105.21 00    - - Combed wool in fragments     3    3    3
    5105.29 00    - - Other      3    3    3
    5105.30 00    - Fine animal hair, carded or combed     3    3    3
    5105.40 00    - Coarse animal hair, carded or
        combed    3    3    3

51.06        Yarn of carded wool, not put up
        for retail sale.

    5106.10 00    - Containing 85% or more by
        weight of wool    20    20    20
    5106.20 00    - Containing less than 85% by
        weight of wool    20    20    20

51.07        Yarn of combed wool, not put up
        for retail sale.

    5107.10 00    - Containing 85% or more by
        weight of wool    20    20    20
    5107.20 00    - Containing less than 85% by
        weight of wool    20    20    20

51.08        Yarn of fine animal hair (carded
        or combed), not put up for retail
        sale.

    5108.10 00    - Carded    20    20    20
    5108.90.00    - Combed    20    20    20

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    20    20    20
    5109.90 00    - Other    20    20    20

51.10    5110.00 00    Yarn of coarse animal hair or of
        horse hair (including gimped horsehair
        yarn), whether or not put up for
        retail sale.    20    20    20

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    30    30    30
    5111.11 00    - - Of a weight not exceeding 300
        g/m 2    30    30    30
    5111.19 00    - Other    30    30    30
    5111.20 00    - Other, mixed mainly or solely
        with man-made filaments    30    30    30
    5111.30 00     - Other, mixed mainly or solely with
        man-made staple fibres    30    30    30
    5111.90 00    - Other    30    30    30

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 weight not exceeding 200 g/m 2    30    30    30
    5112.19 00    - Other    30    30    30
    5112.20 00    - Other, mixed mainly or solely with
        man-made filaments    30    30    30
    5112.30 00     - Other, mixed mainly or solely with
        man-made staple fibres    30    30    30
    5112.90 00    - Other    30    30    30

51.13    5113.00 00    Woven fabrics of coarse animal
        hair or of horsehair    30    30    30

CHAPTER LII
COTTON

Subheading Note:
1.    For the purposes of subheadings Nos. 5209.42 and 5211.42, the expression "denim" means fabrics of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are dyed blue and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of blue than that of the warp yarns.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

52.01    5201.00 00    Cotton, not carded or combed    5*    5*    5*

52.02        Cotton waste (including yarn
        waste and garnetted stock)
    5202.10 00    - Yarn waste (including thread waste)    5    5    5
        - Other:   
    5202.91 00    - - Garnetted stock    5    5    5
    5202.99 00    - - Other    5    5    5

52.03    5203.00 00     Cotton, carded or combed    5    5    5

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    20    20    20
    5204.19 00    - - Other    20    20    20
    5204.20 00    - Put up for retail sale    20    20    20

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)    20    20    20
    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)    20    20    20
    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)    20    20    20
    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)    20    20    20
    5205.15 00    - - Measuring less than 125 decitex
        (exceeding 80 metric number)    20    20    20
        - Single yarn, of combed fibers:
    5205.21 00    - - Measuring 714.29 decitex or
        more (not exceeding 14 metric
        number)    20    20    20
    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)    20    20    20
    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)    20    20    20
    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)    20    20    20
    5205.25 00    - - Measuring less than 125 decitex
        (exceeding 80 metric number)    20    20    20
        - 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)    20    20    20
    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)    20    20    20
    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)    20    20    20
    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)    20    20    20
    5205.35 00    - - Measuring per single yarn less
        than 125 decitex (exceeding 80
        metric number per single yarn)    20    20    20
        - 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)    20    20    20
    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)    20    20    20
    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)    20    20    20
    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)    20    20    20
    5205.45 00    - - Measuring per single yarn less
        than 125 decitex (exceeding
        80 metric number per single yarn)    20    20    20

52.06        Cotton yarn (other than sewing
        thread), containing less than 85%
        by weight of cotton, not put up for
        retail sale
        - Single yarn, of uncombed fibres:
    5206.11 00    - - Measuring 714.29 decitex or
        more (not exceeding 14 metric
        number)    20    20    20
    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)    20    20    20
    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)    20    20    20
    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)    20    20    20
    5206.15 00    - - Measuring less than 125 decitex
        (exceeding 80 metric number)    20    20    20
        - Single yarn, of combed fibers:
    5206.21 00    - - Measuring 714.29 decitex or
        more (not exceeding 14 metric
        number)    20    20    20
    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)    20    20    20
    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)    20    20    20
    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)    20    20    20
    5206.25 00    - - Measuring less than 125
        decitex (exceeding 80 metric
        number)    20    20    20
        - 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)    20    20    20
    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)    20    20    20
    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)    20    20    20
    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)    20    20    20
    5206.35 00    - - Measuring per single yarn less
        than 125 decitex (exceeding 80
        metric number per single yarn)    20    20    20
        - 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)    20    20    20
    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)    20    20    20
    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)    20    20    20
    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)    20    20    20
    5206.45 00    - - Measuring per single yarn less
        than 125 decitex (exceeding
        80 metric number per single yarn)    20    20    20

52.07        Cotton yarn (other than sewing
        thread) put up for retail sale
    5207.10 00     - Containing 85% or more by weight
        of cotton    20    20    20
    5207.90 00    - Other    20    20    20

52.08        Woven fabrics of cotton, containing
        85% or more by weight of cotton,
        weighing not more than 200 g/m 2.

        - Unbleached
    5208.11 00    - - Plain weave, weighing not more
        than 100 g/m2    30    30    30
    5208.12 00    - - Plain weave, weighing more than
        100 g/m2    30    30    30
    5208.13 00    - - 3-thread or 4-thread twill,
        including cross twill    30    30    30
    5208.19 00    - - Other fabrics    30    30    30
        - Bleached
    5208.21 00    - - Plain weave, weighing not more
        than 100 g/m2    30    30    30
    5208.22 00    - - Plain weave, weighing more than
        100 g/m2    30    30    30
    5208.33 00    - - 3-thread or 4-thread twill,
        including cross twill    30    30    30
    5208.29 00    - - Other fabrics    30    30    30
        - Dyed
    5208.31 00    - - Plain weave, weighing not
        more than 100 g/m2    30    30    30
    5208.32 00    - - Plain weave, weighing more
        than 100 g/m2    30    30    30
    5208.33 00    - - 3-thread or 4-thread twill,
        including cross twill    30    30    30
    5208.39 00    - - Other fabrics    30    30    30
        - Of yarns of different colours:    
    5208.41 00    - - Plain weave, weighing not more
        than 100 g/m2    30    30    30
    5208.42 00    - - Plain weave, weighing more than
        100 g/m2    30    30    30
    5208.43 00    - - 3-thread or 4-thread twill,
        including cross twill    30    30    30
    5208.49 00    - - Other fabrics    30    30    30
        - Printed:
    5208.51 00    - - Plain weave, weighing not more
        than 100 g/m2    30    30    30
    5208.52 00    - - Plain weave, weighing more
        than 100 g/m2    30    30    30
    5208.53 00    - - 3-thread or 4-thread twill,
        including cross twill    30    30    30
    5208.59 00    - - Other fabrics    30    30    30

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    30    30    30
    5209.12 00    - - 3-thread or 4-thread twill,
        including cross twill    30    30    30
    5209.19 00    - - Other fabrics    30    30    30
        - Bleached:
    5209.21 00    - - Plain weave    30    30    30
    5209.22 00    - - 3-thread or 4-thread twill,
        including cross twill    30    30    30
    5209.29 00    - - Other fabrics    30    30    30
        - Dyed:
     5209.31 00    - - Plain weave    30    30    30
    5209.32 00    - - 3-thread or 4-thread twill,
        including cross twill    30    30    30
    5209.39 00    - - Other fabrics    30    30    30
        - Of yarns of different colours:
    5209.41 00    - - Plain weave    30    30    30
    5209.42 00    - - Denim    30    30    30
    5209.43 00    - - Other fabrics of 3-thread or
        4-thread twill, including cross
        twill    30    30    30
    5209.49 00    - - Other fabrics    30    30    30
        -Printed
    5209.51 00    - - Plain weave    30    30    30
    5209.52 00    - - 3-thread or 4-thread twill,
        including cross twill    30    30    30
    5209.59 00    - - Other fabrics    30    30    30

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    30    30    30
    5210.12 00    - - 3-thread or 4-thread twill,
        including cross twill    30    30    30
    5210.19 00    - - Other fabrics    30    30    30
        - Bleached:
    5210.21 00    - - Plain weave    30    30    30
    5210.22 00    - - 3-thread or 4-thread twill,
        including cross twill    30    30    30
    5210.29 00    - - Other fabrics    30    30    30
        - Dyed:
    5210.31 00    - - Plain weave    30    30    30
    5210.32 00    - - 3-thread or 4-thread twill,
        including cross twill    30    30    30
    5210.39 00    - - Other fabrics    30    30    30
        - Of yarns of different colours:
    5210.41 00    - - Plain weave    30    30    30
    5210.42 00    - - 3-thread or 4-thread twill,
        including cross twill    30    30    30
    5210.49 00    - - Other fabrics    30    30    30
        - Printed
    5210.51 00    - - Plain weave    30    30    30
    5210.52 00    - - 3-thread or 4-thread twill,
        including cross twill    30    30    30
    5210.59 00    - - Other fabrics    30    30    30

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    30    30    30
    5211.12 00    - - 3-thread or 4-thread twill,
        including cross twill    30    30    30
    5211.19 00    - - Other fabrics    30    30    30
        - Bleached:
    5211.21 00    - - Plain weave    30    30    30
    5211.22 00    - - 3-thread or 4-thread twill,
        including cross twill    30    30    30
    5211.29 00    - - Other fabrics    30    30    30
        - Dyed:
    5211.31 00    - - Plain weave    30    30    30
    5211.32 00    - - 3-thread or 4-thread twill,
        including cross twill    30    30    30
    5211.39 00    - - Other fabrics    30    30    30
        - Of yarns of different colours
    5211.41 00    - - Plain weave    30    30    30
    5211.42 00    - - Denim    30    30    30
    5211.43 00    - - Other fabrics of 3-thread or
        4-thread twill, including cross twill    30    30    30
        -Printed
    5211.51 00    - - Plain weave    30    30    30
    5211.52 00    - - 3-thread or 4-thread twill,
        including cross twill    30    30    30
    5211.59 00    - - Other fabrics    30    30    30

52.12        Other woven fabrics of cotton.

        - Weighing not more than 200 g/m2
    5212.11 00    - - Unbleached    30    30    30
    5212.12 00    - - Bleached    30    30    30
    5212.13 00    - - Dyed    30    30    30
    5212.14 00    - - Of yarns of different colours    30    30    30
    5212.15 00    - - Printed    30    30    30
        - Weighing more than 200 g/m2
    5212.21 00    - - Unbleached    30    30    30
    5212.22 00    - - Bleached    30    30    30
    5212.23 00    - - Dyed    30    30    30
    5212.24 00    - - Of yarns of different colours    30    30    30
    5212.25 00    - - Printed    30    30    30

* Annex A

CHAPTER LIII
OTHER VEGETABLE TEXTILE FIBRES: PAPER YARN AND WOVEN FABRICS OF PAPER YARN
    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

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    3    3    3
        - Flax, broken, scutched, hackled or
        otherwise processed, but not spun:    3    3    3
    5301.21 00    - - Broken or scutched    3    3    3
    5301.29 00    - - Other     3    3    3
    5301.30 00    - Flax tow and waste     3    3    3

53.02        True hemp (Canabis sativa), raw
        or processed but not spun; tow and
        waste of true hemp including yarn
        waste and garnetted stock.

    5302.10 00    - True hemp, raw or retted    3    3    3
    5302.90 00    - Other     3    3    3

53.03        Jute and other textile bast fibres
        (excluding flax, true hemp and
        ramie), raw or processed but nor
        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     3    3    3
    5303.90 00    - Other     3    3    3

53.04        Sisal and other textile fibres of the
        genus Agave, raw or processed but
        not spun; tow and waste of these
        fibres (including yarn waste and
        garnetted stock)
    5304.10 00    - Sisal and other textile fibres
        of the genus Agave, raw    3    3    3
    5304.90 00    - Other     3    3    3

53.05        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)
        - Of coconut (coir);
    5305.11 00    - - Raw    10    10    10
    5305.19 00    - - Other    10    10    10
        - Of abaca
    5305.21 00    - - Raw    10    10    10
    5305.29 00    - - Other    10    10    10
        - Other
    5305.91 00    - - Raw    10    10    10
    5305.99 00    - - Other    10    10    10

53.06        Flax yarn
    5306.10 00    - Single    20    20    20
    5306.20 00    - Multiple (folded) or cabled    20    20    20

53.07        Yarn of jute or of other textile
        bast fibres of heading No. 53.03
    5307.10 00    - Single    20    20    20
    5307.20 00    - Multiple (folded) or cabled    20    20    20

53.08        Yarn of other vegetable textile
        fibres; paper yarn
     5308.10 00    - Coir yarn    20    20    20
    5308.20 00    - True hemp yarn    20    20    20
    5308.30 00    - Paper yarn    20    20    20
    5308.90 00    - Other    20    20    20

53.09        Woven fabrics of flax.

        - Containing 85% or more by
        weight of flax:
    5309.11 00    - - Unbleached or bleached    30    30    30
    5309.19 00    - - Other    30    30    30
        - Containing less than 85% by
        weight of flax:
    5309.21 00    - - Unbleached or bleached    30    30    30
    5309.29 00    - - Other    30    30    30

53.10    Woven fabrics of jute or of other
        textile bast fibers of heading
        No. 53.03
    5310.10 00    - - Unbleached or bleached    30    30    30
    5310.90 00    - - Other    30    30    30

53.11    5311.00 00    Woven fabrics of other vegetable
        textile fibres; woven fabrics of
        paper yarn    30    30    30

CHAPTER LIV
MAN-MADE FILAMENTS

Notes:
1.    Throughout the Nomenclature, the term "man-made fibres" means staple fibres and filaments of organic polymers produced by manufacturing processes, either:cralaw:red

(a)    By polymerisation of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives; or

(b)    By chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates.

The term "synthetic" and "artificial", used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b).

The terms "man-made", "synthetic" and "artificial" shall have the same meanings when used in relation to "textile materials".

2.    Headings Nos. 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

54.01        Sewing thread of man-made
        filaments whether or nut put
        up for retail sale.

    5401.10 00    - Of synthetic filaments    20    20    20
    5401.20 00    - Of artificial filaments    20    20    20

54.02        Synthetic filament yarn (other
        than sewing thread), nut put
        up for retail sale, including
        synthetic monofilament of
        less than 67 decitex.

    5402.10 00    - High tenacity yarn of nylon
        or other polyamides    20    20    20
    5402.20 00    - High tenacity yarn of polyesters    20    20    20
        - Textured yarn:
    5402.31 00    - - Of nylon or other polyamides,
        measuring per single yarn not
        more than 50 tex    20    20    20
    5402.32 00    - - Of nylon or other polyamides
        measuring per single yarn more
        than 50 tex    20    20    20
    5402.33 00    - - Of polyesters    20    20    20
    5402.39 00    - - Other    20    20    20
        - Other yarn, single, untwisted or
        with a twist not exceeding 50
        turns per metre:
    5402.41 00    - - Of nylon or other polyamides    20    20    20
    5402.42 00    - - Of polyesters, partially oriented    20    20     20
    5402.43 00    - - Of polyesters, other    20    20    20
    5402.49 00    - - Other    20    20    20
        - Other yarn, single, with a twist
        exceeding 50 turns per metre:
    5402.51 00    - - Of nylon or other polyamides    20    20    20
    5402.52 00    - - Of polyesters    20    20    20
    5402.59 00    - - Other    20    20    20
        - Other yarn, multiple (folded) or
        cabled:
    5402.61 00    - - Of nylon or other polyamides    20    20    20
    5402.62 00    - - Of polyesters    20    20    20
    5402.69 00    - - Other    20    20    20

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    20    20    20
    5403.20 00    - Textured yarn    20    20    20
        - Other yarn, single:
    5403.31 00    - - Of viscose rayon, untwisted or
        with a twist not exceeding 120
        turns per metre    20    20    20
    5403.32 00    - - Of viscose rayon, with a twist
        exceeding 120 turns per metre    20    20    20
    5403.33 00    - - Of cellulose acetate    20    20    20
    5403.39 00    - - Other    20    20    20
        - Other yarn, multiple (folded) or
        cabled:
    5403.41 00    - - Of viscose rayon    20    20    20
    5403.42 00    - - Of cellulose acetate    20    20    20
    5403.49 00    - - Other    20    20    20

54.04        Synthetic monofilament of 67
        decitex or more and of which
        no cross-sectional dimension
        exceeds 1mm; strip and the
        like (for example, artificial straw)
        of synthetic textile materials of
        an apparent width not exceeding
        5mm.

    5404.10 00    - Monofilament:
    5404.10 10    - - - Nylon monofilaments for
        toothbrush manufacture, imported
        in bundles    10    10    10
    5404.10 90    - - - Other    20    20    20
    5404.90    - Other:
    5404.90 10    - - - Fibrillated polypropylene strip
        for use as wrapper for detonating
        cords    10    10    10
    5404.90 90    - - - Other    20    20    20

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.    20    20    20

54.06    Man-made filament yarn (other than
        sewing thread), put up for retail
        sale
    5406.10 00    - Synthetic filament yarn    20    20    20
    5406.20 00    - Artificial filament yarn    20    20    20

54.07    Woven fabrics of synthetic
        filament yarn, including woven
        fabrics obtained from material of
        heading No. 54.04.

    5407.10    - Woven fabrics obtained from
        high tenacity yarn of nylon or
        other polyamides, or of polyesters:
    5407.10 10    - - - Tire woven fabrics and
        conveyor duck    10    10    10
    5407.10 90    - - - Other    30    30    30
    5407.20 00    - Woven fabrics obtained from strip
        or the like    30    30    30
    5407.30 00    - Fabrics specified in Note 9 to
        Section XI    30    30    30
        - Other woven fabrics, containing
        85% or more by weight of filaments
        of nylon or other polyamides:
    5407.41 00    - - Unbleached or bleached
    5407.41 10    - - - Nylon mesh fabric of untwisted
        filament yarns for use as
        reinforcing material for
        tarpaulin sheeting    10*    10*    10*
    5407.41 90    - - - Other    30*    30    30
    5407.42 00    - - Dyed    30    30    30
    5407.43 00    - - Of yarns of different colours    30    30    30
     5407.44 00    - - Printed    30    30    30
        - Other woven fabrics, containing
        85% or more by weight of
        textured polyester filaments:
    5407.51 00    - - Unbleached or bleached    30    30    30
    5407.72 00    - - Dyed    30    30    30
    5407.73 00    - - Of yarns of different colours    30    30    30
    5407.74 00    - - Printed    30    30    30
        - Other woven fabrics, containing
        less than 85% by weight of
        synthetic filaments, mixed mainly
        or solely with cotton:
    5407.81 00    - - Unbleached or bleached    30    30    30
    5407.82 00    - - Dyed    30    30    30
    5407.83 00    - - Of yarns of different colours    30    30    30
    5407.84 00    - - Printed    30    30    30
        - Other woven fabrics:
    5407.91 00    - - Unbleached or bleached    30    30    30
    5407.92 00    - - Dyed    30    30    30
    5407.93 00    - - Of yarns of different colors    30    30    30
    5407.94 00    - - Printed    30    30    30

5408        Woven fabrics of artificial filament
        yarn, including woven fabrics
        obtained from materials of heading
        No. 54.05.    30    30    30

    5408.10 00    - Woven fabrics obtained from high
        tenacity yarn, of viscose rayon     30    30    30
        - Other woven fabrics, containing
        85 % or more by weight of artificial
        filament or strip or the like:
    5408.21 00    - - Unbleached or bleached    30    30    30
    5408.22 00    - - Dyed    30    30    30
    5408.23 00    - - Of yarns of different colours    30    30    30
    5408.24 00    - - Printed    30    30    30
        - - Other woven fabrics
    5408.31 00    - - Unbleached or bleached    30    30    30
    5408.32 00    - - Dyed    30    30    30
    5408.33 00    - - Of yarns of different colours    30    30    30
    5408.34 00    - - Printed    30    30    30

* Effective January 30, 1994

CHAPTER LV
MAN-MADE STAPLE FIBRES

Note:
1.    Headings Nos. 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:cralaw:red

(a)    Length of tow exceeding 2 m;chanroblesvirtualawlibrary

(b)    Twist less than 5 turns per metre;chanroblesvirtualawlibrary

(c)    Measuring per filament less than 67 decitex;chanroblesvirtualawlibrary

(d)    Synthetic filament tow only; the tow must be drawn, that is to say, be incapable of being stretched by more than 100 % of its length

(e)    Total measurement of tow more than 20,000 decitex.

Tow of length not exceeding 2 m is to be classified in heading No. 55.03 or 55.04.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

55.01        Synthetic filament tow.

    5501.10 00    - Of nylon or other polyamides    15    15    10
    5501.20 00    - Of polyester     15    15    10
    5501.30 00    - Acrylic or modacrylic    3*    3    3
    5501.90 00    - Others     10    10    10

55.02    5502.00 00    Artificial filament tow.    10    10    10

55.03         Synthetic staple fibers, not carded,
        combed or otherwise processed for
        spinning.

    5503.10 00    - Of nylon or other polyamides    15    15    10
    5503.20 00    - Of polyester    15    15    10
    5503.30 00    - Of acrylic or modacrylic     3    3    3
    5503.40 00    - Of polypropylene    3    3    3
    5503.90 00    - Others    3    3    3

55.04        Artificial staple fibres, not carded,
        combed or otherwise processed for
        spinning.

    5504.10 00    - Of viscose    3    3    3
    5504.90 00    - Others    3    3    3

55.05        Waste (including noils, yarn waste
        and garnated stock) of man-made
        fibres.

    5505.10 00    - Synthetic fibres    3    3    3
    5505.20 00    - Artificial fibres    3    3    3

55.06        Synthetic staple fibres, carded,
        combed or otherwise processed for
        spinning.

    5506.10 00    - Of nylon or other polyamides    15    15    10
    5506.20 00    - Of polyesters    15    15    10
    5506.30 00    - Acrylic or modacrylic    3    3    3
    5506.90 00    - Other    3    3    3

55.07    5507.00 00    Artificial staple fibres, carded,
        combed or otherwise processed for
        spinning.    3    3    3

55.08        Sewing thread of man-made staple
        fibres, whether or not put up for
        retail sale.

    5508.10    - Of synthetic staple fibres    25    25    20
    5508.20    - Of artificial staple fibres    25    25    20

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     25    25    20
    5509.12 00    - - Multiple (folded) or cabled yarn    25    25    20
        - Containing 85 % or more by
        weight of polyester staple fibers:
    5509.21 00    - Single yarn     25    25    20
    5209.22 00     - - Multiple (folded) cabled yarn    25    25    20
        - Containing 85% or more by
        weight of acrylic or modacrylic
        staple fibres:
    5509.31 00    - - Single yarn    25    25    20
    5509.32 00    - Multiple (folded) or cabled yarn     25    25    20
        - Other yarn containing 85% or more
        by weight of synthetic staple fibres:
    5509.41 00    - - Single yarn     25    25    20
    5509.42 00    - - Multiple (folded) or cabled yarn     25    25    20
        - Other yarn, of polyester staple
        fibres:
    5509.51 00    - - Mixed mainly or solely with
        artificial staple fibres    25    25    20
    5509.52 00    - - Mixed mainly or solely with
        wool or fine animal hair    25    25    20
    5509.53 00    - -Mixed mainly or solely with
        cotton    25    25    20
    5509.59 00    - - Others    25    25    20
        - Other yarn or acrylic or
        modacrylic staple fibres:
    5509.61 00    - - Mixed mainly or solely with
        wool or fine animal hair    25    25    20
    5509.62 00    - - Mixed mainly or solely with
        cotton     25    25    20
    5509.69 00    - - Other     25    25    20
        - Other yarn:
    5509.91 00    - - Mixed mainly or solely with
        wool or fine animal hair
    5509.92 00     - - Mixed mainly or solely with
        cotton     25    25    20
    5509.99 00    - - Other     25    25    20

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     25    25    20
    5510.12 00    - - Multiple (folded) or cabled
        yarn     25    25    20
    5510.20 00    - Other yarn, mixed mainly or
        solely with wool or fine animal hair    25    25    20
    5510.30 00    - Other yarn, mixed mainly or
        solely with cotton     25    25    20
    5510.90 00    - Other yarn    25    25    20

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     25    25    20
    5511.20 00    - Of synthetic staple fibres,
        containing less than 85% by
        weight of such fibres    25    25    20
    5511.30 00    - Of artificial staple fibres     25    25    20

55.12        Woven fabric of synthetic staple
        fibres, containing 85% or more
        by weight of synthetic staple
        fibres.

        - Containing 85% or more by weight
        polyester staple fibres:
    5512.11 00    - - Unbleached or bleached     30    30    30
    5512.19 00    - - Other     30    30    30
        - Containing 85% or more by weight
        of acrylic or modacrylic staple
        fibres:
    5512.21 00     - - Unbleached or bleached     30    30    30
    5512.29 00     - - Other     30    30    30
        - Other:
    5512.91 00    - - Unbleached or bleached     30    30    30
    5512.99 00    - - Other

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/m
        - Unbleached or bleached:
    5513.11 00     - - Of polyester staple fibres, plain
        weave    30    30    30
    5513.12 00     - - 3-thread or 4 thread twill, including
        cross twill, of polyester staple fibres    30    30    30
    5513.13 00    - - Other woven fabrics of polyester
        staple fibres    30    30    30
    5513.19 00    - - Other woven fabrics     30    30    30
        - Dyed:
    5513.21 00    - - Of polyester staple fibres, plain
        weave    30    30    30
    5513.22 00     - - 3-thread or 4 thread twill,
        including cross twill, of polyester
        staple fibres    30    30    30
    5513.23 00    - - Other women fabrics of polyester
        staple fibres     30    30    30
    5513.29 00    - - Other woven fabrics     30    30    30
        - Of yarns of different colours:
    5513.31 00    - - Of polyester staple fibres, plain
        weave    30    30    30
    5513.32 00     - - 3-thread or 4-thread twill,
        including cross twill, of polyester
        staple fibres    30    30    30
    5513.33 00    - - Other woven fabrics of polyester
        staple fibres    30    30    30
    5513.39 00    - - Other woven fabrics    30    30    30
        - Printed:
    5513.41 00    - - Of polyester staple fibres, plain
        weave    30    30    30
    5513.42 00     - - 3-thread or 4-thread twill,
        including cross twill, of polyester
        staple fibres    30    30    30
    5513.43 00    - - Other woven fabrics of polyester
        staple fibres    30    30    30
    5513.49 00    - - Other woven fabrics    30    30    30

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/m.

        - Unbleachabled or bleached:
    5514.11 00    - - Of polyester staple fibres, plain
        weave    30    30    30
    5514.12 00    - - 3-thread or 4-thread twill,
        including cross twill of polyester
        staple fibres    30    30    30
    5514.13 00    - - Other woven fabrics of polyester
        staple fibres     30    30    30
    5514.19 00    - - Other woven fabrics    30    30    30
        - Dyed:
    5514.21 00    - - of polyester staple fibres, plain
        weave    30    30    30
    5514.22 00     - - 3-thread or 4-thread twill,
        including cross twill of polyester
        staple fibres     30    30    30
    5514.23 00    - - Other woven fabrics of polyester
        staple fibres     30    30    30
    5514.29 00    - - Other woven fabrics
        - Of yarns of different colours:
    5514.31 00    - - Of polyester staple fibres, plain
        weave    30    30    30
    5514.32 00    - - 3-thread or 4-thread twill,
        including cross-twill, of polyester
        staple fibres    30    30    30
    5514.33 00    - - Other woven fabrics of polyester
        staple fibres     30    30    30
    5514.39 00    - - Other woven fabrics
        - Printed:
    5514.41 00    - - Of polyester staple fibres, plain
        weave    30    30    30
    5514.42 00    - - 3-thread or 4-thread twill,
        including cross-twill, of polyester
        staple fibres    30    30    30
    5514.43 00    - - Other woven fabrics of polyester
        staple fibres     30    30    30
    5514.49 00    - - Other woven fabrics    30    30    30

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     30    30    30
    5515.12 00    - - Mixed mainly or solely with man-
        made filaments    30    30    30
    5515.13 00    - - Mixed mainly or solely with wool
        or fine animal hair     30    30    30
    5515.19 00    - - Other     30    30    30
        - Of acrylic or modacrylic staple fibres:
    5515.21 00    - - Mixed mainly or solely with man-
        made filaments     30    30    30
    5515.22 00    - - Mixed mainly or solely with wool
        or fine animal hair    30    30    30
    5515.29 00    - - Other     30    30    30
        - Other woven fabrics:
    5515.91 00    - - Mixed mainly or solely with man-
        made filaments    30    30    30
    5515.92 00    - - Mixed mainly or solely with wool
        or fine animal hair     30    30    30
    5515.99 00    - - Other

55.16        Woven fabrics of artificial
        staple fibres.

        - Containing 85% or more by weight
        of artificial staple fibres:
    5516.11 00    - - Unbleached or bleached    30    30    30
    5516.12 00    - - Dyed     30    30    30
    5516.13 00    - - Of yarns of different colours    30    30    30
    5516.14 00    - - Printed     30    30    30
        - Containing less than 85% by weight
        of artificial staple fibres, mixed mainly
        or solely with man-made filament:
    5516.21 00     - - Unbleached or bleached     30    30    30
    5516.22 00    - - Dyed     30    30    30
    5516.23 00    - - Of yarns of different colours    30    30    30
    5516.24 00    - - Printed     30    30    30
        - 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     30    30    30
    5516.32 00    - - Dyed     30    30    30
    5516.33 00    - - Of yarns of different colours    30    30    30
    5516.34 00    - - Printed     30    30    30
        - Containing less than 85% by weight
        of artificial staple fibres, mixed mainly
        or solely with cotton:
    5516.41 00    - - Unbleached or bleached    30    30    30
    5516.42 00    - - Dyed    30    30    30
    5516.43 00    - - Of yarns of different colours    30    30    30
    5516.44 00    - - Printed    30    30    30
        - Other:
    5516.81 00    - - Unbleached or bleached    30    30    30
    5516.92 00    - - Dyed    30    30    30
    5516.93 00    - - Of yarns of different colours    30    30    30
    5516.94 00    - - Printed    30    30    30

CHAPTER LVI
WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF

Notes:
1.    This Chapter does not cover:cralaw:red

(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 No. 34.01, polishes, creams or similar preparations of heading No. 34.05, fabric softeners of heading No. 38.09) where the textile material is present merely as a carrying medium;chanroblesvirtualawlibrary

(b)    Textile products of heading No. 58.11;chanroblesvirtualawlibrary

(c)    Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading No. 68.05);chanroblesvirtualawlibrary

(d)    Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading No. 68.14); or

(e)    Metal foil on a backing of felt or nonwovens (Section XV).

2.    The term "felt" includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.

3.    Headings Nos. 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 No. 56.03 also includes nonwovens in which plastics or rubber forms the bonding substance.

Heading Nos. 56.02 and 56.03 do not, however, cover:cralaw:red

(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);chanroblesvirtualawlibrary

(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 strips of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile is present merely for reinforcing purposes (Chapter 39 or 40).

4.    Heading No. 56.04 does not cover textile yarn, or strip or the like of heading No. 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.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

    56.01    Wadding of textile materials and
        articles thereof; textile fibres, not
        exceeding 5 mm in length (flock),
        textile dust and mill neps.

    5601.10 00    - Sanitary towels and tampons,
        napkins and napkin liners for
        babies and similar sanitary articles,
        of wadding    30    30    30
        - Wadding; other articles of
        wadding:
    5601.21 00    - - Of cotton    30    30    30
    5601.22 00    - - Of man-made fibres    30    30    30
    5601.29 00    - - Other    30    30    30
    5601.30 00    - Textile flock and dust and
        mill neps    30    30    30

56.02        Felt, whether or not impregnated,
        coated, covered or laminated.

    5602.10 00    - Needleloom felt and stitch-bonded
        fibre fabrics    30    30    30
        - Other felt, not impregnated, coated
        covered or laminated:
    5602.21 00    - - Of wool or fine animal hair    30    30    30
    5602.29 00    - - Of other textile materials    30    30    30
    5602.90 00    - Other    30    30    30

56.03    5603.00 00    Nonwovens, whether or not
        impregnated, coated, covered or
        laminated    30    30    30

56.04        Rubber thread and cord, textile
        covered; textile yarn, and strip
        and the like of heading No. 54.04
        or 54.05, impregnated, coated,
        covered or sheathed with rubber
        or plastics.

    5604.10 00    - Rubber thread and cord, textile
        covered    20    20    20
    5604.20 00    - High tenacity yarn of polyesters,
        of nylon or other polyamides or of
        viscose rayon, impregnated or coated    20    20    20
    5604.90 00    - Other    20    20    20

56.05    5605.00 00    Metallised yarn, whether or not
        gimped, being textile yarn, or strip
        or the like of heading No. 54.04 or
        54.05, combined with metal in the
        form of thread, strip or powder or
        covered with metal.    30    30    30

56.06    5606.00 00    Gimped yarn, and strip and the like
        of heading No. 54.04 or 54.05,
        gimped (other than those of heading
        No. 56.05 and gimped horsehair
        yarn); chenille yarn (including flock
        chenille yarn); loop wale-yarn.

56.07        Twine, cordage, rope and cables,
        whether or not plaited or braided
        and whether or not impregnated,
        coated, covered or sheathed with
        rubber or plastics.

    5607.10 00    - Of jute or other textile bast fibres
        of heading No. 53.03    30    30    30
        - Of sisal or other textile fibres of
        the genus Agave:
    5607.21 00    - - Binder or baler twine    30    30    30
    5607.29 00    - - Other
    5607.30 00    - Of abaca (Manila hemp or Musa
        textiles Nee) or other hard (leaf)
        fibres    30    30    30
        - Of polyethylene or polypropylene:
    5607.41 00    - - Binder or baler twine    30    30    25
    5607.49 00    - - Other    30    30    25
    5607.50 00    - Of other synthetic fibres:
    5607.50 10    - - - V-belt cord of man-made fibres
        treated with resorcinol formaldehyde    10    10    10
    5607.50 90    - - - Other    30    30    25
    5607.90 00    - Other    30    30    30

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    30    30    30
    5608.19 00    - - Other    30    30    30
    5608.90 00    - Other    30    30    30

56.09    5609.00 00    Articles of yarn, strip or the like
        of heading No. 54.04 or 54.05,
        twine, cordage, rope or cables, not
        elsewhere specified or included.    30    30    30

CHAPTER LVII
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.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

57.01        Carpets and other textile floor
        coverings knotted, whether or not
        made up.

    5701.10 00    - Of wool or fine animal hair    50    50    50
    5701.90 00    - Of other textile materials    50    50    50

57.02        Carpets and other textile floor
        coverings, woven, not tufted or
        flocked, whether or not madeup,
        including "Kelem", "Schumacks",
        "Karamanie" and similar hand-
        woven rugs.

    5702.10 00    - "Kelem", "Schumacks", "Karamanie"
        and similar hand-woven rugs    50    50    50
    5702.20 00    - Floor coverings of coconut fibres
        (coir)    50    50    50
        - Other, of pile construction, not
        made up:
    5702.31 00    - - Of wool or fine animal hair    50    50    50
    5702.32 00    - - Of man-made textile materials    50    50    50
    5702.39 00    - - Of other textile materials    50    50    50
        - Other, of pile constructions,
        made up:
    5702.41 00    - Of wool or fine animal hair    50    50    50
    5702.42 00    - - Of man-made textile materials    50    50    50
    5702.49 00    - - Of other textile materials    50    50    50
        - Other, not of pile construction,
        not made up:
    5702.51 00    - - Of wool or fine animal hair    50    50    50
    5702.52 00    - - Of man-made textile materials    50    50    50
    5702.59 00    - - Of other textile materials    50    50    50
        - Other, not of pile construction,
        mad up:
    5702.91 00    - - Of wool or fine animal hair    50    50    50
    5702.92 00    - - Of man-made textile materials    50    50    50
    5702.99 00    - - Of other textile materials    50    50    50

57.03        Carpet and other textile floor
        coverings, tufted, whether or
        not made up.

    5703.10 00    - Of wool or fine animal hair    50    50    50
    5703.20 00    - Of nylon or other polyamides    50    50    50
    5703.30 00    - Of other man-made textile
        materials    50    50    50
    5703.90 00    - Of other textile materials    50    50    50

57.04        Carpets and other textile floor
        coverings, or felt, not tufted or
        flocked, whether or not made up.

    5704.10 00    - Tiles, having a maximum surface
        area 0.3 m 2    50    50    50
    5704.90 00    - Other    50    50    50

57.05    5705.00 00    Other carpets and other textile
        floor coverings, whether or not     50    50    50
        made up.

CHAPTER LVIII
SPECIAL WOVEN FABRICS; TUFTED TEXTILES 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 purpose of heading No. 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 No. 58.04 does not apply to knotted net fabrics of twine, cordage or rope, of heading No. 58.08.

5.    For the purposes of heading No. 58.06, the expression "narrow woven fabrics" means:cralaw:red

(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;chanroblesvirtualawlibrary

(b)    Tubular woven fabrics of a flattened width not exceeding 30 cm; and

(c)    Bias binding with folded edges, of a width when unfolded not exceeding 30 cm.

Narrow woven fabrics with woven fringes are to be classified in the heading No. 58.08.

6.    In the heading No. 58.10, the expression " embroidery" means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn applique work of sequins, beads, or ornamental motifs of textile or other materials. The headings does not apply to the needlework tapestry (heading No. 58.05).

7.    In addition to the products of heading No 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.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

58.01        Woven pile fabrics and chenille
        fabrics, other than fabrics of
        heading No. 58.02 or 58,06.

    5801.10 00    - Of wool or fine animal hair    30    30    30
        - Of cotton:
    5801.21 00    - - Uncut weft pile fabrics    30    30    30
    5801.22 00    - - Cut corduroy    30    30    30
    5801.23 00    - - Other weft pile fabrics    30    30    30
    5801.24 00    - - Warp pile fabrics, epingle uncut    30    30    30
    5801.25 00    - -Warp pile fabrics, cut    30    30    30
    5801.26 00    - -Chenille fabrics, cut    30    30    30
        - Of man-made fibres:
    5801.31 00    - - Uncut weft pile fabrics    30    30    30
    5801.32 00    - - Cut corduroy    30    30    30
    5801.33 00    - - Other weft pile fabrics    30    30    30
    5801.34 00    - - Warp pile fabrics, epingle uncut    30    30    30
    5801.35 00    - -Warp pile fabrics, cut    30    30    30
    5801.36 00    - -Chenille fabrics, cut    30    30    30
    5801.90 00    - Of other textile materials    30    30    30

58.02        Terry towelling and similar woven
        terry fabrics, other than narrow
        fabrics of heading No. 58.06; tufted
        textile fabrics, other than products
        in heading No. 57.03.

        - Terry towelling and similar woven
        terry fabrics, of cotton:
    5802.11 00    - - Unbleached    30    30    30
    5802.19 00    - - Other    30    30    30
    5802.20 00    - - Terry towelling and similar
        woven terry fabrics, of other
        textile materials    30    30    30
    5802.30 00    - -Tufted textile fabrics    30    30    30

58.03        Gauze, other than narrow fabrics
        of heading No. 58.06
    5803.10 00    - - Of cotton    30    30    30
    5803.90 00    - - Of other textile materials    30    30    30

58.04        Tulles and other net fabrics, not
        including woven, knitted or
        crocheted fabrics, lace in the piece,
        in strips or in motifs.

    5804.10 00    - Tulles and other net fabrics    30    30    30
        - Mechanically made lace;
    5804.21 00    - - Of man-made fibres    30    30    30
    5804.29 00    - - Of other textile materials    30    30    30
    5804.30 00    - - Hand-made lace    30    30    30

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.    30    30    30

58.06        Narrow woven fabrics, other than
        goods of heading No. 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 chenilles fabrics    30    30    30
    5806.20 00    - Other woven fabrics, containing
        by weight 5 % more of elastomeric
        yarn or rubber thread    30    30    30
        - Other woven fabrics:
    5806.31    - - Of cotton:
    5806.31 10    - - - Narrow woven fabrics of the
        kind being processed into inked
        ribbon for typewriters and similar
        machines; backing for electrical
        insulating tape, of cotton    10    10    10
    5806.31 90    - - - Other    30    30    30
    5806.32    - - Of man-made fibres:
    5806.32 10    - - - Narrow woven fabrics of a
        kind being processed into inked
        ribbon for typewriters and similar
        machines;    10    10    10
    5806.32 90    - - - Other    30    30    30
    5806.39 00    - - - Of other textile materials    30    30    30
    5806.40 00    - Fabrics consisting of warp
        without weft, assembled by means
        of an adhesive (bolducs)    30    30    30

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    30    30    30
    5807.90 00    - Other    30    30    30

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    30    30    30
    5808.90 00    -Other    30    30    30

58.09    5809.00 00    Woven fabrics of metal thread and
        woven fabrics of metallised yarn of
        heading No. 56.06, of a kind used in
        apparel, as furnishing fabrics or for
        similar purposes, no elsewhere
        specified or included.    30    30    30

58.10        Embroidery in the piece, in strips or
        in motifs.

    5810.10 00    - Embroidery without visible ground    30    30    30
        - Other embroidery:
    5810.91 00    - -Of cotton    30    30    30
    5810.92 00    - -Of man-made fibres    30    30    30
    5810.99 00    - - Of other textile materials    30    30    30
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
        No. 58.10.    30    30    30

CHAPTER LIX
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 55 and heading Nos. 58.03. and 58.06, the braids and ornamental trimmings in the piece of heading No. 58.08 and the knitted or crocheted fabrics of heading No. 60.02.

2.    Heading No. 59.03 applies to:cralaw:red

(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:cralaw:red

(1)    Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapter 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;chanroblesvirtualawlibrary

(2)    Product 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);chanroblesvirtualawlibrary

(3)    Products in which the textile fabric is either completely embedded in plastic 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);chanroblesvirtualawlibrary

(4)    Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60);chanroblesvirtualawlibrary

(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 No. 58.11;chanroblesvirtualawlibrary

(b)    Fabrics made from yarn, strip or the like, impregnated, coated, covered, or sheathed with plastics, of heading No. 56.04.

3.    For the purposes of heading No. 59.05, the expression "textile wall coverings" applies to products in rolls, of 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 covering consisting of textile flock or dust fixed directly on a backing of paper (heading No. 48.14) or on a textile backing (generally heading No. 59.07).

4.    For the purposes of heading No. 59.06, the expression "rubberised textile fabrics" means:cralaw:red

(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;chanroblesvirtualawlibrary

(b)    Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading No. 56.04;chanroblesvirtualawlibrary

(c)    Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre; and

(d)    Plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is more than mere reinforcement, other than textile products of heading No. 58.11.

5.    Heading No. 59.07 does not apply to:cralaw:red

(a)    Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapter 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;chanroblesvirtualawlibrary

(b)    Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);chanroblesvirtualawlibrary

(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;chanroblesvirtualawlibrary

(d)    Fabrics finished with normal dressing having a basis of amylaceous or similar substance;chanroblesvirtualawlibrary

(e)    Wood veneered on a backing of textile fabrics (heading No. 44.08);chanroblesvirtualawlibrary

(f)    Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading No. 68.05);chanroblesvirtualawlibrary

(g)    Agglomerated or reconstituted mica, on a backing of textile fabrics (heading No. 68.14); or

(h)    Metal foil on a backing textile fabrics (Section XV).

6.    Heading No. 59.10 does not apply to:cralaw:red

(a)    Transmissions or conveyor belts or belting of a thickness of less than 3 mm; or

(b)    Transmissions or conveyor belts or belting textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cold impregnated, coated, covered or sheathed with rubber (heading No. 40.10).

7.    Heading No 59.11 applies to the following goods, which do not fall in any other heading of Section XI:cralaw:red

(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 heading Nos. 59.08 to 59.10), the following only:cralaw:red

(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;chanroblesvirtualawlibrary

(ii)    Bolting cloth;chanroblesvirtualawlibrary

(iii)    Straining cloth of a kind used in oil presses or the like, of textile material or of human hair;chanroblesvirtualawlibrary

(iv)    Flat woven textile fabric with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;chanroblesvirtualawlibrary

(v)    Textile fabrics reinforced with metal, of a kind used for technical purposes;chanroblesvirtualawlibrary

(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;chanroblesvirtualawlibrary

(b)    Textile articles (other than those of headings Nos. 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).

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

59.01        Textile fabrics coated with gum
        or amylaceous substance, of a
        kind used for the outer covers of
        books or the like, tracing cloth;
        prepared painting canvas; buckram
        and similar stiffened textile fabrics
        of a kind used for hat foundations.

    5901.10 00    - Textile fabrics coated with gum
        or amylaceous substance, of a
        kind used for the outer covers of
        books or the like    30    30    30
        - Other    30    30    30

59.02        Tyre cord fabric of high tenacity
        yarn of nylon or other polyamides,
        polyesters or viscose rayon.

    5902.10 00    - Of nylon of other polyamides    10    10    10
    5902.20 00    - Of polyesters    10    10    10
    5902.90 00    - Other    10    10    10

59.03        Textile fabrics impregnated, coated,
        covered or laminated with plastics,
        other than those of heading No. 59.02.

    5903.10 00    - With polyvinyl chloride    30    30    30
    5903.20 00    - With polyurethane    30    30    30
    5903.90 00    - Other    30    30    30

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    40    40    30
        - Other:
    5904.91 00    - - With a base consisting of
        needleloom felt or nonwovens    40    40    30
    5904.92 00    - -With other textile base    40    40    30

59.05    5905.00 00    Textile wall coverings    40    40    40

59.06        Rubberized textile fabrics, other
        than those of heading No. 59.02.

    5906.10 00    - Adhesive tape of a width not
        exceeding 20 cm.    30    30    30
        - Other:
    5906.91 00    - - Knitted or crocheted    30    30    30
    5906.99     - - Other:
    5906.99 10    - - - Hospital rubber sheeting    10    10    10
    5906.99 90    - - - Other    30    30    30

59.07    5907.00 00    - Textile fabrics otherwise
        impregnated, coated, or covered;
        painted canvas being theatrical
        scenery, studio back-cloths or the
        like.    30    30    30

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.    20    20    20

59.09    5909.00 00    Textile housepiping and similar
        textile tubing, with or without lining,
        armour or accessories of other
        materials.    10    10    10

59.10    5910.00 00    Transmission or conveyor belts or
        belting, of textile material, whether
        or not reinforced with metal or other
        material    10    10    10

59.11        Textile products and articles, for
        technical uses, specified in Note 7
        to this Chapter.

    5911.10 00    - Textile fabrics, felt and felt-lined
        woven fabrics, combined with one or
        more layers of rubber, leather or
        other material, of a kind used for card
        clothing, and similar fabric for other
        technical uses.    10    10    10
    5911.20 00    - Bolting cloth, whether or not
        made up    10    10    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    10    10    10
    5911.32 00    - - Weighing 650 g/m 2 or more    10    10    10
    5911.40 00    - Straining cloth of a kind used in
        oil presses or the like, including that
        of human hair.    10    10    10
    5911.90    - Other:
    5911.90 10    - - - Textile packings and gaskets    20    20    20
    5911.90 90    - - - Other    10    10    10

CHAPTER LX
KNITTED OR CROCHETED FABRICS

Notes:
1.    This Chapter does not cover:cralaw:red

(a)    Crochet lace of heading No. 58.04;chanroblesvirtualawlibrary

(b)    Labels, badges or similar articles, knitted or crocheted, of heading No. 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 No. 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.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

60.01        Pile fabrics, including " long pile"
        fabrics and terry fabrics, knitted
        or crocheted.

    6001.10 00    - "Long pile" fabrics    30    30    30
        - Looped pile fabrics:
    6001.21 00    - - Of cotton    30    30    30
    6001.22 00    - - Of man-made fibres    30    30    30
    6001.29 00    - - Of other textile materials    30    30    30
        - Other:
    6001.91 00    - - Of cotton    30    30    30
    6001.92 00    - - Of man-made fibres:
    6001.92 10    - - - Pile fabrics of 100% polyester
        staple fibres used in the manufacture
        of paint rollers, measuring 2 ½ to 3
        inches in width    20*    10    10
    6001.92 90    - Other    30*    30    30
    6001.92 10    - - Of other textile materials    30    30    30

60.02        Other knitted or crocheted fabrics.

    6002.10 00    - Of a width not exceeding 30 cm,
        containing by weight 5 % or more
        of elastometric yarn or rubber
        thread    30    30    30
    6002.20 00    - Other, of a width not exceeding
        30 cm.    30    30    30
    6002.30 00    - Of a width exceeding 30 cm,
        containing by weight 5 % or more
        of elastometric yarn or rubber
        thread    30    30    30
        - Other fabrics, warp knit (including
        those made on gallon knitting
        machines):
    6002.41 00    - - Of wool or fine animal hair    30    30    30
    6002.42 00    - - Of cotton    30    30    30
    6002.43 00    - - Of man-made fibres    30    30    30
    6002.49 00    - - Other    30    30    30
        - Other:
    6002.91 00    - - Of wool or fine animal hair    30    30    30
    6002.92 00    - - Of cotton    30    30    30
    6002.93    - - Of man-made fibres:
    6002.93 10    - - - Elastic (combined with rubber
        threads)    30    30    30
    6002.93 90    - - - Other:
    6002.93 91    - - - - Nylon fiber mesh for use as
        backing material for mosaic tiles     10    10    10
    6002.93 99    - - - - Other    30    30    30
    6002.99 00    - - Other    30    30    30

CHAPTER LXI
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:cralaw:red

(a)    Goods of heading No. 62.12;chanroblesvirtualawlibrary

(b)    Worn clothing or other worn articles of heading No. 63.09; or

(c)    Orthopaedic appliances, surgical belts, trusses or the like (heading No. 90.21).

3.    For the purposes of heading Nos. 61.03 and 61.04:cralaw:red

(a)    The term "suit" means a set of garments composed of two or three pieces made up in identical fabric and comprising:cralaw:red

—    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 skirty, having neither braces nor bids, and

—    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 tailored waistcoat in addition.

All of the components of a suit must be of the same fabric construction, style, colour and composition; they must also be of corresponding or compatible size. If several separate components to cover the lower part of the body are presented together (for example, trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be 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 fulfill all the above conditions:cralaw:red

—    morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;chanroblesvirtualawlibrary

—    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 at the hips and hanging down behind;chanroblesvirtualawlibrary

—    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 shirt silk or imitation silk lapels.

(b)    The term "ensemble" means a set of garments (other than suits and articles of heading No. 61.07, 61.08 or 61.09), composed of several pieces made up in identical fabric, put up for retail sale, and comprising:cralaw:red

—    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 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 suit or ski suits, of heading No. 61.12.

4.    Headings Nos. 61.05 and 61.06 do not cover garments which 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 No. 61.05 does not cover sleeveless garments.

5.    For the purpose of heading No. 61.11:cralaw:red

(a)    The expression "babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86 cm; it also covers babies' napkins;chanroblesvirtualawlibrary

(b)    Articles which are, prima facie, classifiable both in heading No. 61.11 and in other headings of this Chapter are to be classified in heading No. 61.11.

6    For the purposes of heading No. 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 consists either of:cralaw:red

(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:cralaw:red

—    one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with 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 emsemble" may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.

All the components of a "ski ensemble" must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.

7.    Garments which are, prima facie, classifiable both in heading No. 61.13 and in other headings of this Chapter, excluding heading No. 61.11, are to be classified in heading No. 61.13.

8.    Articles of this Chapter 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 concerning women's or girls' garments.

9.    Articles of this Chapter may be made of metal thread.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

61.01        Men's or boys' overcoats, car-
        coats, capes, cloaks, anoraks,
        (including ski-jackets), wind-
        cheaters, wind-jackets, and similar
        articles, knitted or crocheted, other
        than those of heading No. 61.03.

    6101.10 00    - Of wool or fine animal hair    50    50    30
    6101.20 00    - Of cotton    50    50    30
    6101.30 00    - Of man-made fibres    50    50    30
    6101.90 00    - Of other textile materials    50    50    30

61.02        Women's or girls' overcoats, car-
        coats, capes, cloaks, anoraks,
        (including ski-jackets), wind-
        cheaters, wind-jackets, and similar
        articles, knitted or crocheted, other
        than those of heading No. 61.04.

    6102.10 00    - Of wool or fine animal hair    50    50    30
    6102.20 00    - Of cotton    50    50    30
    6102.30 00    - Of man-made fibres    50    50    30
    6102.90 00    - Of other textile materials    50    50    30

61.03        Men's or boys' suits, ensembles,
        jackets, blazers, trousers, bib and
        brace overalls, breeches and shorts
        (other than swimwear), knitted or
        crocheted.

        - Suits:
    6103.11 00    - - Of wool or fine animal hair    50    50    30
    6103.12 00    - - Of synthetic fibres    50    50    30
    6103.19 00    - - Of other textile materials    50    50    30
        - Ensembles:
    6103.21 00    - - Of wool or fine animal hair    50    50    30
    6103.22 00    - - Of cotton    50    50    30
    6103.23 00    - - Of synthetic fibres    50    50    30
    6103.29 00    - - Of other textile materials    50    50    30
        - Jackets and blazers:
    6103.31 00    - - Of wool or fine animal hair    50    50    30
    6103.32 00    - - Of cotton    50    50    30
    6103.33 00    - - Of synthetic fibres    50    50    30
    6103.39 00    - - Of other textile materials    50    50    30
        - Trousers, bib and brace overalls,
        breeches and shorts:
    6103.41 00    - - Of wool or fine animal hair    50    50    30
    6103.42 00    - - Of cotton    50    50    30
    6103.43 00    - - Of synthetic fibres    50    50    30
    6103.49 00    - - Of other textile materials    50    50    30

61.04        Women's or girls' suits, ensembles,
        jackets, dresses, skirts, divided skirts,
        trousers, bib and brace overalls,
        breeches and shorts (other than
        swimwear), knitted or crocheted.

        - Suits:
    6104.11 00    - - Of wool or fine animal hair    50    50    30
    6104.12 00    - - Of cotton    50    50    30
    6104.13 00    - - Of synthetic fibres    50    50    30
    6104.19 00    - - Of other textile materials    50    50    30
        - Ensembles:
    6104.21 00    - - Of wool or fine animal hair    50    50    30
    6104.22 00    - - Of cotton    50    50    30
    6104.23 00    - - Of synthetic fibres    50    50    30
    6104.29 00    - - Of other textile materials    50    50    30
        - Jackets:
    6104.31 00    - - Of wool or fine animal hair    50    50    30
    6104.32 00    - - Of cotton    50    50    30
    6104.33 00    - - Of synthetic fibres    50    50    30
    6104.39 00    - - Of other textile materials    50    50    30
        - Dresses:
    6104.41 00    - - Of wool or fine animal hair    50    50    30
    6104.42 00    - - Of cotton    50    50    30
    6104.43 00    - - Of synthetic fibres    50    50    30
    6104.44 00    - - Of artificial fibres    50    50    30
    6104.49 00    - - Of other textile materials    50    50    30
        - Skirts and divided skirts:
    6104.51 00    - - Of wool or fine animal hair    50    50    30
    6104.52 00    - - Of cotton    50    50    30
    6104.53 00    - - Of synthetic fibres    50    50    30
    6104.59 00    - - Of other textile materials    50    50    30
        - Trousers, bib and brace overalls,
        breeches and shorts:
    6104.61 00    - - Of wool or fine animal hair    50    50    30
    6104.62 00    - - Of cotton    50    50    30
    6104.63 00    - - Of synthetic fibres    50    50    30
    6104.69 00    - - Of other textile materials    50    50    30

61.05        Men's or boys' shirts, knitted or
        crocheted.

    6105.10 00    - Of cotton    50    50    30
    6105.20 00    - Of synthetic fibres    50    50    30
    6105.90 00    - Of other textile materials    50    50    30

61.06        Women's or girls' blouses, shirts
        and shirt-blouses, knitted or
        crocheted.

    6105.10 00    - Of cotton    50    50    30
    6105.20 00    - Of synthetic fibres    50    50    30
    6105.90 00    - Of other textile materials    50    50    30

61.07        Men's or boys' underpants, briefs,
        nightshirts, pyjamas, bathrobes,
        dressing gowns and similar articles,
        knitted or crocheted.

        - Underpants and briefs:
    6107.11 00    - - Of cotton    50    50    30
    6107.12 00    - - Of man-made fibres    50    50    30
    6107.19 00    - - Of other textile materials    50    50    30
        - Nightshirts and pyjamas:
    6107.21 00    - - Of cotton    50    50    30
    6107.22 00    - - Of man-made fibres    50    50    30
    6107.29 00    - - Of other textile materials    50    50    30
        - Other:
    6107.91 00    - - Of cotton    50    50    30
    6107.92 00    - - Of man-made fibres    50    50    30
    6107.99 00    - - Of other textile materials    50    50    30

61.08        Women's or girls' slips, petticoats,
        briefs, panties, nightdresses, pyjamas,
        negligees, bathrobes, dressing gowns
        and similar articles, knitted or crocheted.

        - Slips and petticoats:
    6108.11 00    - - Of man-made fibres    50    50    30
    6108.19 00    - - Of other textile materials    50    50    30
        - Briefs and panties:
    6108.21 00    - - Of cotton    50    50    30
    6108.22 00    - - Of man-made fibres    50    50    30
    6108.29 00    - - Of other textile materials    50    50    30
        - Nightdresses and pyjamas:
    6108.31 00    - - Of cotton    50    50    30
    6108.32 00    - - Of man-made fibres    50    50    30
    6108.39 00    - - Of other textile materials    50    50    30
        - Other:
    6108.91 00    - - Of cotton    50    50    30
    6108.92 00    - - Of man-made fibres    50    50    30
    6108.99 00    - - Of other textile materials    50    50    30

61.09        T-shirts, singlets and other vests,
        knitted or crocheted.

    6109.10 00    - Of cotton    50    50    30
    6109.90 00    - Of other textile materials    50    50    30

61.10        Jerseys, pullovers, cardigans, waist-
        coats and similar articles, knitted or
        crocheted.

    6110.10 00    - Of wool or fine animal hair    50    50    30
    6110.20 00    - Of cotton    50    50    30
    6110.30 00    - Of man-made fibres    50    50    30
    6110.90 00    - Of other textile materials    50    50    30

61.11        Babies' garments and clothing
        accessories, knitted or crocheted.

    6111.10 00    - - Of wool or fine animal hair    50    50    30
    6111.20 00    - - Of cotton    50    50    30
    6111.30 00    - - Of synthetic fibres    50    50    30
    6111.90 00    - - Of other textile materials    50    50    30

61.12        Track suits, ski suits and swimwear,
        knitted or crocheted.

        - Track suits:
    6112.20 00    - - Of cotton    50    50    30
    6112.30 00    - - Of synthetic fibres    50    50    30
    6112.90 00    - - Of other textile materials    50    50    30
    6112.20 00    - Ski suits    50    50    30
        - Men's or boys' swimwear:
    6112.31 00    - - Of synthetic fibres    50    50    30
    6112.39 00    - - Of other textile materials    50    50    30
        - Women's or girls' swimwear:
    6112.41 00    - - Of synthetic fibres    50    50    30
    6112.49 00    - - Of other textile materials    50    50    30

61.13    6113.00 00    Garments, made up of knitted or
        crocheted fabrics of heading No.

        59.03, 59.06 or 59.07.    50    50    30

61.14        Other garments, knitted or crocheted.

    6114.10 00    - Of wool or fine animal hair    50    50    30
    6114.20 00    - Of cotton    50    50    30
    6114.30 00    - Of man-made fibres    50    50    30
    6114.90 00    - Of other textile materials    50    50    30

61.15        Panty hose, tights, stockings, socks
        and other hosiery, including
        stockings for varicose veins and footwear
        without applied soles, knitted or
        crocheted.

        - Panty hose and tights:
    6115.11 00    - - Of synthetic fibres, measuring per
        single yarn less than 67 decitex    50    50    30
    6115.12 00    - - Of synthetic fibres, measuring per
        single yarn 67 decitex or more    50    50    30
    6115.19 00    - - Of other textile materials    50    50    30
    6115.20 00    - Women's full-length or knee-length
        hosiery, measuring per single yarn
        less than 67 decitex    50    50    30
        - Other:
    6115.91 00    - Of wool or fine animal hair    50    50    30
    6115.92 00    - Of cotton    50    50    30
    6115.93 00    - Of synthetic fibres    50    50    30
    6115.99 00    - Of other textile materials    50    50    30

61.16        Gloves, mittens and mitts, knitted or
        crocheted.

    6116.10 00    - Gloves impregnated, coated or
        covered with plastics or rubber    50    50    30
        - Other:
    6116.91 00    - - Of wool or fine animal hair    50    50    30
    6116.92 00    - - Of cotton    50    50    30
    6116.93 00    - - Of synthetic fibres    50    50    30
    6116.99 00    - - Of other textile materials    50    50    30
6
1.17        Other made up clothing accessories,
        knitted or crocheted; knitted or
        crocheted parts of garments or of
        clothing accessories.

    6117.10 00    - Shawls, scarves, muffler,
        mantillas, veils and the like    50    50    30
    6117.20 00    - Ties, bow ties and cravats    50    50    30
    6117.80 00    - Other accessories    50    50    30
    6117.90 00    - Parts    50    50    30

CHAPTER LXII
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 No. 62.12).

2.    This Chapter does not cover:cralaw:red

(a)    Worn clothing or other worn articles of heading No. 63.09; or

(b)    Orthopaedic appliances, surgical belts, trusses or the like (heading No. 90.21).

3.    For the purposes of heading Nos. 62.03 and 62.04:cralaw:red

(a)    The term "suit" means a set of garments composed of two or three pieces made up in identical fabric and comprising:cralaw:red

—    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, and

—    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.

All of the components of a suit must be of the same fabric construction, style, colour and composition; they must also be of corresponding or compatible size.  If several separate components to cover the lower part of the body are presented together (for example, trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be the 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 fulfill all the above conditions:cralaw:red

—    morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;chanroblesvirtualawlibrary

—    evening dress (tailcoat), generally made of black cloth, 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;chanroblesvirtualawlibrary

—    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 No. 62.07 or 62.08) composed of several pieces made up in identical fabric, put up for retail sale, and comprising:cralaw:red

—    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 No. 62.11.

4.    For the purposes of heading No. 62.09:cralaw:red

(a)    The expression "babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86 cm.; it also covers babies' napkins;chanroblesvirtualawlibrary

(b)    Articles which are prima facie, classifiable both in heading No. 62.09 and in other headings of this Chapter are to be classified in heading No. 62.09.

5.    Garments which are, prima facie, classifiable both in heading No. 62.10 and in other headings of this Chapter, excluding heading No. 62.09, are to be classified in heading No. 62.10.

6.    For the purposes of heading No. 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 :cralaw:red

(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:cralaw:red

—    one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and

—    one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall.

The "ski ensemble" may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.

All the components of a "ski ensemble" must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.

7.    Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm., are to be classified as handkerchiefs (heading No. 62.13).  Handkerchiefs of which any side exceeds 60 cm. are to be classified in Heading No. 62.14.

8.    Articles of this Chapter 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 concerning women's or girls' garments.

9.    Articles of this Chapter may be made of metal thread.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

62.01        Men's or boys' overcoats, car-
        coats, capes, cloaks, anoraks,
        (including ski-jackets), wind-
        cheaters, wind-jackets, and similar
        articles, other than those of heading
        No. 62.03.

        - Overcoats, raincoats, car-coats,
        capes, cloaks and similar articles:
    6201.11 00    - - Of wool or fine animal hair    50    50    30
    6201.12 00    - - Of cotton    50    50    30
    6201.13 00    - - Of man-made fibres    50    50    30
    6201.19 00    - - Of other textile materials    50    50    30
        - Other:
    6201.91 00    - - Of wool or fine animal hair    50    50    30
    6201.92 00    - - Of cotton    50    50    30
    6201.93 00    - - Of man-made fibres    50    50    30
    6201.99 00    - - Of other textile materials    50    50    30

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
        No. 62.04.

        - Overcoats, raincoats, car-coats,
        capes, cloaks and similar articles:
    6202.11 00    - - Of wool or fine animal hair    50    50    30
    6202.12 00    - - Of cotton    50    50    30
    6202.13 00    - - Of man-made fibres    50    50    30
    6202.19 00    - - Of other textile materials    50    50    30
        - Other:
    6202.91 00    - - Of wool or fine animal hair    50    50    30
    6202.92 00    - - Of cotton    50    50    30
    6202.93 00    - - Of man-made fibres    50    50    30
    6202.99 00    - - Of other textile materials    50    50    30

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    50    50    30
    6203.12 00    - - Of synthetic fibres    50    50    30
    6203.19 00    - - Of other textile materials    50    50    30
        - Ensembles:
    6203.21 00    - - Of wool or fine animal hair    50    50    30
    6203.22 00    - - Of cotton    50    50    30
    6203.23 00    - - Of synthetic fibres    50    50    30
    6203.29 00    - - Of other textile materials    50    50    30
        - Jackets and blazers:
    6203.31 00    - - Of wool or fine animal hair    50    50    30
    6203.32 00    - - Of cotton    50    50    30
    6203.33 00    - - Of synthetic fibres    50    50    30
    6203.39 00    - - Of other textile materials    50    50    30
        - Trousers, bib and brace overalls,
           breeches and shorts:
    6203.41 00    - - Of wool or fine animal hair    50    50    30
    6203.42 00    - - Of cotton    50    50    30
    6203.43 00    - - Of synthetic fibres    50    50    30
    6203.49 00    - - Of other textile materials    50    50    30

62.04        Women's or girls' suits, ensembles,
        jackets, 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    50    50    30
    6204.12 00    - - Of cotton    50    50    30
    6204.13 00    - - Of synthetic fibres    50    50    30
    6204.19 00    - - Of other textile materials    50    50    30
        - Ensembles:
    6204.21 00    - - Of wool or fine animal hair    50    50    30
    6204.22 00    - - Of cotton    50    50    30
    6204.23 00    - - Of synthetic fibres    50    50    30
    6204.29 00    - - Of other textile materials    50    50    30
        - Jackets:
    6204.31 00    - - Of wool or fine animal hair    50    50    30
    6204.32 00    - - Of cotton    50    50    30
    6204.33 00    - - Of synthetic fibres    50    50    30
    6204.39 00    - - Of other textile materials    50    50    30
        - Dresses:
    6204.41 00    - - Of wool or fine animal hair    50    50    30
    6204.42 00    - - Of cotton    50    50    30
    6204.43 00    - - Of synthetic fibres    50    50    30
    6204.44 00    - - Of artificial fibres    50    50    30
    6204.49 00    - - Of other textile materials    50    50    30
        - Skirts and divided skirts:
    6204.51 00    - - Of wool or fine animal hair    50    50    30
    6204.52 00    - - Of cotton    50    50    30
    6204.53 00    - - Of synthetic fibres    50    50    30
    6204.59 00    - - Of other textile materials    50    50    30
        - Trousers, bib and brace overalls,
        breeches and shorts:
    6204.61 00    - - Of wool or fine animal hair    50    50    30
    6204.62 00    - - Of cotton    50    50    30
    6204.63 00    - - Of synthetic fibres    50    50    30
    6204.69 00    - - Of other textile materials    50    50    30

62.05        Men's or boys' shirts.

    6205.10 00    - Of wool or fine animal hair    50    50    30
    6205.20 00    - Of cotton    50    50    30
    6205.30 00    - Of man-made fibres    50    50    30
    6205.90 00    - Of other textile materials    50    50    30

62.06        Women's or girls' blouses, shirts
        and shirt-blouses.

    6206.10 00    - Of silk or silk waste    50    50    30
    6206.20 00    - Of wool or fine animal hair    50    50    30
    6206.30 00    - Of cotton    50    50    30
    6206.40 00    - Of man-made fibres    50    50    30
    6206.90 00    - Of other textile materials    50    50    30

62.07        Men's or boys' singlets and other
        vests, underpants, briefs, night-
        shirts, pyjamas, bathrobes, dressing
        gowns and similar articles.

        - Underpants and briefs:
    6207.11 00    - - Of cotton    50    50    30
    6207.19 00    - - Of other textile materials    50    50    30
        - Nightshirts and pyjamas:
    6207.21 00    - - Of cotton    50    50    30
    6207.22 00    - - Of man-made fibres    50    50    30
    6207.29 00    - - Of other textile materials    50    50    30
        - Other:
    6207.91 00    - - Of cotton    50    50    30
    6207.92 00    - - Of man-made fibres    50    50    30
    6207.99 00    - - Of other textile materials    50    50    30

62.08        Women's or girls' singlets and other
        vests, slips, petticoats, briefs, panties,
        nightdresses, pyjamas, negligees, bath-
        robes, dressing gowns and similar articles.

        - Slips and petticoats:
    6208.11 00    - - Of man-made fibres    50    50    30
    6208.19 00    - - Of other textile materials    50    50    30
        - Nightdresses and pyjamas:
    6208.21 00    - - Of cotton    50    50    30
    6208.22 00    - - Of man-made fibres    50    50    30
    6208.29 00    - - Of other textile materials    50    50    30
        - Other:
    6208.91 00    - - Of cotton    50    50    30
    6208.92 00    - - Of man-made fibres    50    50    30
    6208.99 00    - - Of other textile materials    50    50    30

62.09        Babies' garments and clothing
        accessories.

    6209.10 00    - - Of wool or fine animal hair    50    50    30
    6209.20 00    - - Of cotton    50    50    30
    6209.30 00    - - Of synthetic fibres    50    50    30
    6209.90 00    - - Of other textile materials    50    50    30

62.10        Garments, made up of fabrics of
        heading No. 56.02, 56.03, 59.06
        or 59.07.

    6210.10 00    - Of fabrics of heading No. 56.02
        or 56.03    50    50    30
    6210.20 00    - Other garments, of the type
        described in subheadings 6201.11
        to 6201.19    50    50    30
    6210.30 00    - Other garments, of the type
        described in subheadings 6202.11
        to 6202.19    50    50    30
    6210.40 00    - Other men's or boys' garments    50    50    30
    6210.50 00    - Other women's or girls' garments    50    50    30

62.11        Track suits, ski suits and swimwear.

        - Swimwear:
    6211.11 00    - - Men's or boys'    50    50    30
    6211.12 00    - - Women's or girls'    50    50    30
    6211.20 00    - Ski suits    50    50    30
        - Other garments, men's or boys':
    6211.31 00    - - Of wool or fine animal hair    50    50    30
    6211.32 00    - - Of cotton    50    50    30
    6211.33 00    - - Of man-made fibres    50    50    30
    6211.39 00    - - Of other textile materials    50    50    30
        - Other garments, women's or girls':
    6211.41 00    - - Of wool or fine animal hair    50    50    30
    6211.42 00    - - Of cotton    50    50    30
    6211.43 00    - - Of man-made fibres    50    50    30
    6211.49 00    - - Of other textile materials    50    50    30

62.12        Brassieres, girdles, corsets, braces,
        suspenders, garters and similar
        articles and parts thereof, whether
        not knitted or crocheted.

    6212.10 00    - Brassieres    50    50    30
    6212.20 00    - Girdles and panty-girdles    50    50    30
    6212.30 00    - Corselettes    50    50    30
    6212.90 00    - Other    50    50    30

62.13        Handkerchiefs.

    6213.10 00    - Of silk or silk waste    50    50    30
    6213.20 00    - Of cotton    50    50    30
    6213.90 00    - Of other textile materials    50    50    30

62.14        Shawls, scarves, mufflers, mantillas,
        veils and the like.

    6214.10 00    - Of silk or silk waste    50    50    30
    6214.20 00    - Of wool or fine animal hair    50    50    30
    6214.30 00    - Of synthetic fibres    50    50    30
    6214.40 00    - Of artificial fibres    50    50    30
    6214.90 00    - Of other textile materials    50    50    30

62.15        Ties, bow ties and cravats
    6215.10 00    - Of silk or silk waste    50    50    30
    6215.20 00    - Of man-made fibres    50    50    30
    6215.90 00    - Of other textile materials    50    50    30

62.16    6216.00 00    Gloves, mittens and mitts.    50    50    30

62.17        Other made up clothing accessories;
        parts of garments or of clothing
        accessories, other than those of
        heading No. 62.12.

    6217.10 00    - Accessories    50    50    30
    6217.90 00    - Parts    50    50    30

CHAPTER LXIII
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:cralaw:red

(a)    Goods of Chapters 56 to 62; or

(b)    Worn clothing or other worn articles of heading No. 63.09.

3.    Heading No. 63.09 applies only to the following goods:cralaw:red

(a)    Articles of textile materials:cralaw:red

(i)    Clothing and clothing accessories, and parts thereof;chanroblesvirtualawlibrary

(ii)    Blankets and travelling rugs;chanroblesvirtualawlibrary

(iii)    Bed linen, table linen, toilet linen and kitchen linen;chanroblesvirtualawlibrary

(iv)    Furnishing articles, other than carpets of headings Nos. 57.01 to 57.05 and tapestries of heading No. 58.05;chanroblesvirtualawlibrary

(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:cralaw:red

(i)    They must show signs of appreciable wear, and

(ii)    they must be presented in bulk or in bales, sacks or similar packings.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996
I.  OTHER MADE UP TEXTILE ARTICLES

63.01        Blankets and travelling rugs.

    6301.10 00    - Electric blankets    50    50    30
    6301.20 00    - Blankets (other than electric
        blankets) and travelling rugs,
        of wool or of fine animal hair    50    50    30
    6301.30 00    - Blankets (other than electric
        blankets) and travelling rugs,
        of cotton    50    50    30
    6301.40 00    - Blankets (other than electric
        blankets) and travelling rugs,
        of synthetic fibres    50    50    30
    6301.50 00    - Other blankets and travelling rugs    50    50    30

63.02        Bed linen, table linen, toilet linen
        and kitchen linen.

    6302.10 00    - Bed linen, knitted or crocheted    50    50    30
        - Other bed linen, printed:
    6302.21 00    - - Of cotton    50    50    30
    6302.22 00    - - Of man-made fibres    50    50    30
    6302.29 00    - - Of other textile materials    50    50    30
        - Other bed linen:
    6302.31 00    - - Of cotton    50    50    30
    6302.32 00    - - Of man-made fibres    50    50    30
    6302.39 00    - - Of other textile materials    50    50    30
    6302.40 00    - Table linen, knitted or crocheted    50    50    30
        - Other table linen:
    6302.51 00    - - Of cotton    50    50    30
    6302.52 00    - - Of flax    50    50    30
    6302.53 00    - - Of man-made fibres    50    50    30
    6302.59 00    - - Of other textile materials    50    50    30
    6302.60 00    - Toilet linen and kitchen linen,
        of terry towelling or similar
        terry fabrics, of cotton    50    50    30
        - Other:
    6302.91 00    - - Of cotton    50    50    50
    6302.92 00    - - flax    50    50    50
    6302.93 00    - - Of man-made fibres    50    50    30
    6302.99 00    - - Of other textile materials    50    50    30

63.03        Curtains (including drapes) and
        interior blinds; curtain or bed
        valances.

        - Knitted or crocheted:
    6303.11 00    - - Of cotton    50    50    50
    6303.12 00    - - Of synthetic fibres    50    50    50
    6303.19 00    - - Of other textile materials    50    50    50
        - Other:
    6303.91 00    - - Of cotton    50    50    30
    6303.92 00    - - Of synthetic fibres    50    50    30
    6303.99 00    - - Of other textile materials    50    50    30

63.04        Other furnishing articles, excluding
        those of heading No. 94.04.

        - Bedspreads:
    6304.11 00    - - Knitted or crocheted    50    50    30
    6304.19 00    - - Other    50    50    30
        - Other:
    6304.91 00    - - Knitted or crocheted,
        of cotton    50    50    30
    6304.92 00    - - Not knitted or crocheted,
        of cotton    50    50    30
    6304.93 00    - - Not knitted or crocheted,
        of synthetic fibers    50    50    30
    6304.99 00    - - Not knitted or crocheted,
        of other textile materials    50    50    30

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 No. 53.03    50    50    30
    6305.20 00    - Of cotton    50    50    30
        - Of man-made textile materials:
    6305.31 00    - - Of polyethylene or polypropylene
        strip or the like    50    50    30
    6305.39 00    - - Other    50    50    30
    6305.90 00    - Of other textile materials    50    50    30

63.06        Tarpaulins, sails for boats, sail-
        boards or landcraft, awnings
        sunblinds, tents and camping goods.

        - Tarpaulins, awnings and sunblinds:
    6306.11 00    - - Of cotton    50    50    30
    6306.12 00    - - Of synthetic fibres    50    50    30
    6306.19 00    - - Of other textile materials    50    50    30
        - Tents:
    6306.21 00    - - Of cotton    50    50    30
    6306.22 00    - - Of synthetic fibres    50    50    30
    6306.29 00    - - Of other textile materials    50    50    30
        - Sails:
    6306.31 00    - - Of synthetic fibres    50    50    30
    6306.39 00    - - Of other textile materials    50    50    30
        - Pneumatic mattresses:
    6306.41 00    - - Of cotton    50    50    30
    6306.49 00    - - Of other textile materials    50    50    30
        - Other:
    6306.91 00    - - Of cotton     50    50    30
    6306.99 00    - - Of other textile materials    50    50    30

63.07        Other made up articles, including
        dress patterns.

    6307.10 00    - Floor-cloths, dish-cloths, dusters
        and similar cleaning cloths    50    50    30
    6307.20 00    - Life jackets and life-belts    50    50    30
    6307.90    - Other:
    6307.90 10    - - - Umbrella covers in pre-cut
        triangular form    10    10    10
    6307.90 90    - - - Other    50    50    30

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.    50    50    30

III.  WORN CLOTHING & WORN TEXTURE ARTICLES, RAGS
63.09    6309.00 00    Worn clothing and other worn
        articles.

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    50    50    30
    6310.90 00    - Other    50    50    30

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 LXIV
FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES

Notes:
1.    This Chapter does not cover:cralaw:red

(a)    Footwear without applied soles, of textile material (Chapter 61 or 62);chanroblesvirtualawlibrary

(b)    Worn footwear of heading No. 63.09;chanroblesvirtualawlibrary

(c)    Articles of asbestos (heading No. 68.12);chanroblesvirtualawlibrary

(d)    Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading No. 90.21); or

(e)    Toy footwear or skating boots with ice or roller skates attached; shinguards or similar protective sportswear (Chapter 95).

2.    For the purposes of heading No. 64.06, the expression "parts" does not include pegs, boot protectors, eyelets., boot 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 No. 96.06.

3.    For the purposes of this Chapter, the expression "rubber or plastics" includes any textile material visibly coated or covered externally with one or both of those materials.

4.    Subject to Note 3 to this Chapter:cralaw:red

(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;chanroblesvirtualawlibrary

(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 Nos. 6402.11, 6402.19, 6403.11, 6403.19 and 6404.11, the expression "sports footwear" applies only to:cralaw:red

(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;chanroblesvirtualawlibrary

(b)    Skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

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 toe-cap    50    50    50
    6401.91 00    - - Covering the knee    50    50    50
    6401.92 00    - - Covering the ankle but not
        covering the knee    50    50    50
    6401.99 00    - - Other    50    50    50

64.02        Other footwear with outer soles
        and uppers of rubber or of plastics.

        - Sports footwear:
    6402.11 00    - - Ski boots and cross-country ski
        footwear    50    50    50
    6402.19 00    - - Other    50    50    50
    6402.20 00    - Footwear with upper straps or
        thongs assembled into the sole by
        means of plugs    50    50    50
    6402.30 00    - Other footwear, incorporating a
        protective metal toe-cap    50    50    50
        - other footwear:    50    50    50
    6402.91 00    - - Covering the ankle    50    50    50
    6402.99 00    - - Other    50    50    50

64.03        Footwear with outer soles of
        rubber, plastics, leather or
        composition leather and uppers
        of leather.

        - Sports footwear:
    6403.11 00    - - Ski boots and cross-country ski
        footwear    50    50    50
    6403.19    - - Other:
    6403.19 10    - - - Equipped with spikes, studs
        bars (e.g., athletic football,
        track and field shoes and hockey
        boots) except golf shoes    30    30    30
    6403.19 90     - - -Other    50    50    50
    6403.20 00    - Footwear with outer soles of leather,
        and uppers which consists of leather
        straps across the instep and around
        the big toe    50    50    50
    6403.30 00    - Footwear made on a base or
        platform of wood, not having
        an inner sole or protective metal
        toe-cap    50    50    50
    6403.40 00    - Other footwear, incorporating a
        protective metal toe-cap    50    50    50
        - Other footwear with outer soles of
        leather:
    6403.51 00    - - Covering the ankle    50    50    50
    6403.59 00    - - Other    50    50    50
        - Other footwear:
    6403.91 00    - - Covering the ankle    50    50    50
    6403.99 00    - - Other    50    50    50

6404.04        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:
    6404.11 10    - - - Special sports footwear equipped
        with spikes, studs, bars and the
        like    30    30    30
    6404.11 90     - - - Other    50    50    50

64.05        Other footwear.

    6405.10 00    - With uppers of leather or
        composition leather    50    50    50
    6405.20 00     - With uppers of textile materials    50    50    50
    6405.90 00    - Other    50    50    50

64.06        Parts of footwear; removable in-soles,
        heel cushions and similar articles;
        gaiters, leggings and similar articles,
        and parts thereof.

    6406.10 00    - Uppers and parts thereof, other
        than stiffeners    30    30    30
    6406.20 00    - Outer soles and heels, of rubber or
           plastics    30    30    30
        - Other:
    6406. 91 00    - - Of wood    30    30    30
    6406.99 00    - - Of other materials    30    30    30

CHAPTER LXV
HEADGEAR AND PARTS THEREOF

Notes:
1.    This Chapter does not cover:cralaw:red

(a)    Worn headgear of heading No. 63.09;chanroblesvirtualawlibrary

(b)    Asbestos headgear (heading No. 68.12); or

(c)    Dolls' hats other toy hats or carnival articles of Chapter 95.

2.    Heading No. 65.02 does not cover hat-shapes made sewing, other than those obtained simply by sewing strips in spirals.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

65.01    6501.00 00    Hat-forms, hat bodies and hoods
        of felt, neither blocked to shape nor
        with made brims; plateaux and
        manchons (including slit manchons),
        of felt.    40    35    30

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.    40    35    30

65.03    6503.00 00    Felt hats and other felt headgear,
        made from the hat bodies, hoods or
        plateaux of heading No. 65.01, whether
        or not lined or trimmed.    40    35    30

65.04    6504.00 00    Hats and other headgear, plaited or
        made by assembling strips of any
        material, whether or not lined or
        trimmed.

65.05        Hats and other headgear, knitted
        or crocheted, or made up from lace,
        felt or other textile fabric, in the
        piece (but not in strips), whether
        or not lined or trimmed; hair-nets
        of any material, whether or not lined
        or trimmed.

    6505.10 00    - Hair-nets    40    35    30
    6505.90 00    - Other    40    35    30

65.06        Other headgear, whether or not
        lined or trimmed.

    6506.10 00    - Safety headgear    20    20    20
        - Other:
    6506.91 00    - - Of rubber or of plastics    40    35    30
    6506.92 00    - - Of furskin    40    35    30
    6506.99 00    - - Of other materials    40    35    30

65.07    6507.00 00    Head-bands, linings, covers, hat
        foundations, hat frames, peaks and
        chinstraps, for headgear.    40    35    30

CHAPTER LXVI
UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF

Notes:
1.    This Chapter does not cover:cralaw:red

(a)    Measure walking-sticks or the like (heading No. 90.17);chanroblesvirtualawlibrary

(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 No. 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 No. 66.01 or 66.02 are to be classified separately and are not to be treated as forming part of those articles.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

66.01        Umbrellas and sun umbrellas
        (including walking-stick umbrellas,
        garden umbrellas and similar
        umbrellas).

    6601.10 00    - Garden or similar umbrellas    40    35    30
        - Other:
    6601.91 00    - - Having a telescopic shaft    40    35    30
    6601.99 00    - - Other    40    40    30

66.02    6602.00 00    Walking-sticks, seat-sticks, whips,
        riding-crops and the like.    40    35    30

66.03        Parts, trimmings and accessories
        of articles of heading No. 66.01
        or 66.02.

    6603.10 00    - Handles and knobs    10    10    10
    6603.20 00    - Umbrella frames, including frames
        mounted on shafts (sticks)    20    20    20
    6603.90 00    - Other    10    10    10

CHAPTER LXVII
PREPARED FEATHERS AND DOWN ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

Notes:
1.    This Chapter does not cover:cralaw:red

(a)    Straining cloth of human hair (heading No. 59.11);chanroblesvirtualawlibrary

(b)    Floral motifs of lace, of embroidery or other textile fabric (Section XI);chanroblesvirtualawlibrary

(c)    Footwear (Chapter 64);chanroblesvirtualawlibrary

(d)    Headgear or hair-nets (Chapter 65);chanroblesvirtualawlibrary

(e)    Toys, sports requisites or carnival articles (Chapter 95); or

(f)    Feather dusters, powder-puffs or hair sieves (Chapter 96).

2.    Heading No. 67.01 does not cover:cralaw:red

(a)    Articles in which feathers or down constitute only filling or padding (for example, bedding of heading No. 94.04);chanroblesvirtualawlibrary

(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 No. 67.02.

3.    Heading No. 67.02 does not cover:cralaw:red

(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 into one another or similar methods.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

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
        No. 05.05 and worked quills and
        scapes).    40    35    30

67.02        Artificial flowers, foliage and fruits
        and parts thereof; articles made of
        artificial flowers, foliage or fruit.

    6702.10 00    - Of plastics    40    35    30
    6702.90 00    - Of other materials    40    35    30

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.    35    30    30

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    40    35    30
    6704.19 00    - - Other    40    35    30
    6704.20 00    - Of human hair    40    35    30
    6704.90 00    - Of other materials    40    35    30

Section XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

CHAPTER LXVIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS

Notes:
1.    This Chapter does not cover:cralaw:red

(a)    Goods of Chapter 25;chanroblesvirtualawlibrary

(b)    Coated, impregnated or covered paper of heading No. 48.10 or 48.11 (for example, paper coated with mica powder or graphite, bituminised or asphalted paper);chanroblesvirtualawlibrary

(c)    Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bitumised or asphalted fabric);chanroblesvirtualawlibrary

(d)    Articles of Chapter 71;chanroblesvirtualawlibrary

(e)     Tools or parts of tools, of Chapter 82;chanroblesvirtualawlibrary

(f)    Lithographic stones of heading No. 84.42;chanroblesvirtualawlibrary

(g)    Electrical insulators (heading No. 85. 46) or fittings of insulating material of heading No. 85.47;chanroblesvirtualawlibrary

(h)    Dental burrs (heading No. 90.18);chanroblesvirtualawlibrary

(i j)    Articles of Chapter 91 (for example, clocks and clock cases);chanroblesvirtualawlibrary

(k)    Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);chanroblesvirtualawlibrary

(l)    Articles of Chapter 95 (for example, toys games and sports requisites);chanroblesvirtualawlibrary

(m)    Articles of heading No. 96.02, if made of materials specified in Note 2 (b) to Chapter 96, or of heading No. 96.06 (for example, buttons), No. 96.09 (for example, slate pencils) or No. 96.10 (for example, drawing slates); or

(n)    Articles of Chapter 97 (for example, works of art).

2.    In heading No. 68.02 the expression "worked monumental or building stone" applies not only to the varieties of stone referred to in heading No. 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.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

68.01    68.00 00    Setts, curbstones and flagstones,
        of natural stone (except slate).    30    30    30

68.02        Worked monumental or building
        stone (except slate) and articles
        thereof, other than goods of heading
        No 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
        surface area of which is capable
        of being enclosed in a square the
        side of which is less than 7 cm;
        artificially coloured granules,
        chippings and powder    50    50    50
        - 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    50    50    50
    6802.22 00    - - Other calcareous stone    50    50    50
    6802.23 00    - - Granite    50    50    50
    6802.29 00    - - Other stone    50    50    50
        - Other:
    6802.91 00    - - marble, travertine and alabaster    50    50    50
    6802.92 00    - - Other calcareous stone    50    50    50
    6802.93 00    - - Granite    50    50    50
    6802.99 00    - - Other stone    50    50    50

68.03    6803.00 00    Worked slate and articles of slate
        or of agglomerated slate.    30    30    30

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    20    20    20
        - Other millstones, grindstones,
        grinding wheels and the like:
    6804.21 00    - - Of agglomerated synthetic or
        natural diamond    20    20    20
    6804.22 00    - - Of other agglomerated
        abrasives or of ceramics    20    20    20
    6804.30 00    - Of natural stone    20    20    20

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    30    20    20
    6805.20 00    - On a base of paper or paperboard
        only    30    20    20
    6805.30 00    - On a base of other materials    30    20    20

68.06        Slag wool, rock wool, and similar
        mineral wools;exfoliated varmiculite,
        expanded clays, foamed slag and
        similar expanded mineral materials;
        mixtures and articles of insulating,
        sound-insulating or sound-absorbing
        mineral materials, other than those
        of heading No. 86.11 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    20    20    20
    6806.20 00    - Exfoliated vermilulite, expanded
        clays, foamed slag and similar  
        expanded mineral materials (including
        intermixtures thereof)    20    20    20
    6806.90 00    - Others    20    20    20

68.07        Articles of Asphalt or of similar
        material (for example, petroleum
        bitumen or coal tar pitch).

    6807.10 00    - In rolls    30    30    30
    6807.90 00    - Others    30    30    30

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.    35    30    30

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    35    30    30
    6809.19 00    - - Other    35    30    30
    6809.90 00    - Other articles    35    30    30

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    35    30    30
    6810.19 00    - - Other    35    30    30
    6810.20    - - Pipes    35    30    30
        - Other articles:
    6810.91    - - Prefabricated structural components
        for building or civil engineering    35    30    30
        - - other    35    30    30

68.11        Articles of asbestos-cement, of cellulose
        fibre-cement or the like.

    6811.10 00    - corrugated sheets    40    35    30
    6811.20 00    - Other sheets, panels, tiles and similar
        articles    40    35    30
    6811.30 00    - Tubes pipes and tube or pipe fittings    40    35    30
    6811.90 00    - Other articles    40    35    30

68.12        Fabricated asbestos fibres; mixtures
        with a basis of asbestos and magnesium
        carbonate; articles of such mixture or of
        asbestos (for example, thread, woven
        fabric, clothing, headgear, footwear,
        gaskets), whether or not reinforced,
        other than goods of heading No. 68.11
        or 68.13.

    6812.10 00    - Fabricated asbestos fibres; mixtures
        with a basis of asbestos or with a basis
        and magnesium carbonate    30*    20*    20*
    6812.20 00    - Yard and thread    30    20    20
    6812.30 00    Cords and string, whether or not
        plaited    30*    20*    20*
    6812.40 00    - Woven or knitted fabric    30    20    20
    6812.50 00    - Clothing, clothing accessories, footwear
        and headgear    30    30    30
    6812.60 00    - Paper, millboard and felt    30*    30*    30*
    6812.70 00    - Compressed asbestos fibre jointing,
        in sheets or rolls    30*    30*    30*
    6812.90 00    - Other    30*    20*    20*

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 the basis of asbestos, of
        other mineral substances or of cellulose,
        whether or not combined with textile
        or other materials.

    6813.10 00    - Brake linings and pads    30    30    30
    6813.90    - Other    30    30    30

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    20    20    20

68.15        Articles of stone or other mineral
        substances (including articles of peat),
        not elsewhere specified or included.

    6815.10 00    - Non-electrical articles of graphite or
        other carbon    35    30    30
    6815.20 00    - Articles of peat    35    30    30
        - Other articles:
    6815.91 00    - - Containing magnesite, dolomite or
        chromite    35    30    30
    6815.99 00    - - other    35    30    30

* Annex A
CHAPTER LXIX
CERAMIC PRODUCTS

Notes:
1.    This Chapter applies only to ceramic products to which have been fired after shaping. Headings Nos. 69.04 to 69.14 apply only to such products other than those classified in headings Nos. 69.01 to 69.03.

2.    This chapter does not cover:cralaw:red

(a)    Products of heading no. 28.44;chanroblesvirtualawlibrary

(b)    Articles of Chapter 71 (for example, imitation jewellery);chanroblesvirtualawlibrary

(c)    Cermets of heading 81.13;chanroblesvirtualawlibrary

(d)    Articles of Chapter 82;chanroblesvirtualawlibrary

(e)    Electrical insulators (heading No. 85.46) or fitting of insulating material of heading 85.47;chanroblesvirtualawlibrary

(f)    Artificial teeth (heading No. 90.21);chanroblesvirtualawlibrary

(g)    Articles of Chapter 91 (for example, clocks and clock cases);chanroblesvirtualawlibrary

(h)    Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);chanroblesvirtualawlibrary

(i j)    Articles of Chapter 95 (for example, toys, games and sports requisites)

(k)    Articles of heading No. 96.06 (for example, buttons) or of heading No. 96.14 (for example, smoking pipes); or

(l)    Articles of Chapter 97 (for example, work of art).

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

I.  GOODS OF SILICEOUS FOSSIL MEALS OR OF
SIMILAR SILICEOUS EARTH, AND
REFRACTORY GOODS

69.01    6901.00 00    Bricks, blocks, tiles and other ceramic
        goods of siliceous fossil meals (for
        example, kieselguhr, tripolite and
        diatomite) or of similar siliceous
        earths.    20    20    20

69.02        Refractory bricks, blocks, tiles
        and similar refractory ceramic
        constructional goods, other than
        those siliceous fossil meals or
        similar siliceous earths.

    6902.10 00    - Containing by weight, singly or
        together, more than 50% of the
        element Mg, Ca or Cr,
        expressed as MgO or CaO or
        Cr2O3    20    20    20
    6902.20    - Containing by weight more
        than 50% of alumina (Al2O3),
        of silica (SiO2), or of a mixture
        or compound of these products:    20    20    20
    6902.20 10    - - - alumina-silica bricks    20    20    20
    6902.20 90    - - - Other    10    10    10
    6902.90 00    - Other    10    10    10

69.03        Other refractory ceramic goods
        (for example, retorts, crucibles,
        muffles, nozzles, plugs, supports,
        cupels, tubes, pipes, sheaths and
        rods), other than those of siliceous
        fossil meals or of similar siliceous
        earths.

    6903.10 00    - Containing by weight more than
        50% of graphite or other forms
        of carbon or of a mixture of these
        products    10    10    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)    10    10    10
    6903.90 00    - Other    10    10    10

II.  OTHER CERAMIC PRODUCTS
69.04        Ceramic building bricks, flooring
        blocks, support or filler tiles and
        the like.

    6904.10 00    - Building bricks    35    30    30
    6904.90 00    - Other    35    30    30

69.05        Roofing tiles, chimney-pots, cowls,
        chimney liners, architectural
        ornaments and other ceramic
        constructional goods.

    6905.10 00    - Roofing tiles    35    30    30
    6905.90    - Other:
    6905.90 10    - - - Bricks for lining ball mills    20    20    20
    6905.90 90    - - - Other    35    30    30

69.06    6906.00 00    Ceramic pipes, conduits,
        guttering and pipe fittings    35    30    30

69.07        Unglazed ceramic flags and
        paving, hearth or wall tiles;
        unglazed ceramic mosaic
        cubes and the like, whether
        or not on a backing.

    6907.10 00    - Tiles, cubes and similar
        articles, whether or not
        rectangular, the largest
        surface area of which is
        capable of being enclosed in a
        square the side of which is less
        than 7 cm.    40    35    30
    6907.90 00    - Other    40    35    30

69.08        Glazed Ceramic flags and paving,
        hearth or wall tiles; glazed
        ceramic mosaic cubes and the
        like, whether or not on a backing.

    6908.10 00    - Tiles, cubes and similar articles,
        whether or not rectangular, the
        largest surface area of which is
        capable of being enclosed
        in a square the side of which is
        less than 7 cm.    40    35    30
    6908.90 00    - Other    40    35    30

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    20    20    20
    6909.19 00    - - Other    20    20    20
    6909.90 00    - Other    20    20    20

69.10        Ceramic sinks, wash basins,
        wash basin pedestals, baths,
        bidets, water closet pans,
        flushing cistern, urinals and
        similar sanitary fixtures.

    6910.10 00    - Of porcelain or china    40    35    30
    6910.90 00    - Other    40    35    30

69.11        Tableware, kitchenware, other
        household articles and toilet
        articles, of porcelain or china.

    6911.10    - Tableware and kitchenware:
    6911.10 10     - - - Porcelain and china tableware    50    50    50
    6911.10 90    - - - Other    40    35    30
    6911.90 00    - Other    40    35    30

69.12    6912.00 00    Ceramic tableware, kitchenware,
        other household articles and toilet
        articles, other than of porcelain
        or china.    50    50    50

69.13        Statuettes and other ornamental
        ceramic articles.

    6913.10 00    - Of porcelain or china    50    50    50
    6913.90     - Other    50    50    50

69.14        Other ceramic articles.

    6914.10 00    - Of porcelain or china    50    50    50
    6914.90 00    - Other    50    50    50

CHAPTER LXX
GLASS AND GLASSWARE

Notes:
1.    This chapter does not cover:cralaw:red

(a)    Goods of heading No. 32.07 (for example, vitrifiable enamels and glazes, glass frits, other glass in the form of powder, granules or flakes);chanroblesvirtualawlibrary

(b)    Articles of Chapter 71 (for example, imitation jewellery);chanroblesvirtualawlibrary

(c)    Optical fibre cables of heading No. 85.44, electrical insulators (heading No. 85.46) or fitting or insulating material (heading No. 85.47);chanroblesvirtualawlibrary

(d)    Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;chanroblesvirtualawlibrary

(e)    Lamps or lighting fittings, illuminated signs, illuminated nameplates or the like, having permanently fixed light source, or parts thereof of  heading No. 94.05;chanroblesvirtualawlibrary

(f)    Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or

(g)    Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.

2.    For the purposes of headings Nos. 70.03, 70.04 and 70.05:cralaw:red

(a)    glass is not regarded as "worked" by reason of any process it has undergone before annealing;chanroblesvirtualawlibrary

(b)    cutting to shape does not affect the classification of glass in sheets;chanroblesvirtualawlibrary

(c)    he expression "absorbent or reflecting layer" means a microscopically thin coating of metal or of 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.

3.    The product referred to in heading No. 70.06 remain classified in that heading whether or not they have the character of articles.

4.    For the purpose of heading 70.19, the expression "glass wool" means;chanroblesvirtualawlibrary

(a)    Mineral wools with a silica (SiO2) content not less than 60% by weight;chanroblesvirtualawlibrary

(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 does not comply with the above specifications fall in heading No. 68.06.

5.    Throughout the Nomenclature, the expression "glass" includes fused quartz and other fused silica.

Subheading Note:
1.    For the purposes of subheadings No. 7013.21, 7013.31 and 7013.91, the expression "lead crystal" means only glass having a minimum lead oxide (PbO) content by weight of 24%.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

70.01    7001.00 00    Cullet and other waste and scrap
        of glass; glass in the mass    10    10    10

70.02        Glass in balls (other than
        microspheres of heading No.

        70.18), rods or tubes, unworked.

    7002.10 00    - Balls    10    10    10
    7002.20 00    - Rods    10    10    10
        - Tubes:
    7002.31    - - Of fused quartz or other fused
        silica    10    10    10
    7002.31    - - Of other glass having a linear
        coefficient of expansion not
        exceeding 5x10-6 per Kelvin
        within a temperature range of
        0º to 300ºC    10    10    10
    7002.39    - - Other    10    10    10

70.03        Cast glass and rolled glass, in
        sheets or profiles, whether or not
        having an absorbent or reflecting
        layer, but not otherwise worked.

        - Non-wired sheets:
    7003.11    - - Coloured throughout the mass
        (body tinted), opacified, flashed or
        having an absorbent or reflecting
        layer:
    7003.11 10    - - - Of optical glass, not optically
        worked    10    10    10
    7003.11 90    - - - Other    40    35    30
    7003.19    - - Other:
    7003.19 10    - - - Of optical glass, not optically
        worked    10    10    10
    7003.19 90    - - - Other    40    35    30
    7003.20 00    - Wired sheets    40    35    30
    7003.30 00    - profiles    40    35    30

70.04        Drawn glass and blown glass, in
        sheets, whether or not having an
        absorbent or reflecting layer, but
        not otherwise worked.

    7004.10    - Glass, coloured throughout the
        mass (body tinted), opacified,
        flashed or having an absorbent or
        reflecting layer:
    7004.10 10    - - - Optical glass, not optically
        worked    10    10    10
    7004.10 90    - - - Other    40    35    30
    7004.90    - Other glass:
    7004.90 10    - - - Optical glass, not optically
        worked    10    10    10
    7004.90 90    - - - Other    40    35    30

70.05        Float glass and surface ground or
        polished glass, in sheets, whether or
        not having an absorbent or reflecting
        layer, but not otherwise worked.

    7005.10    - Non-wired glass, having an
        absorbent or reflecting layer:
    7005.10 10    - - - Optical glass, not optically
        worked    10    10    10
    7005.10 90    - - - Other    45*    35*    30*
        - Other non-wired glass:
    7005.21     - - Coloured throughout the mass
        (body tinted), opacified, flashed or
        merely surface ground:
    7005.21 10    - - - Optical glass, not optically worked    10    10    10
    7005.21 90    - - - Other     40*    35*    30*
    7005.29    - - Other:
    7005.29 10    - - - Optical glass, not optically
        worked    10    10    10
    7005.29 90    - - - Other    40    35    30
    7005.30 00    - Wired glass    40*    35*    30*

70.06    7006.00    Glass of heading No. 70.03, 70.04
        or 70.05, bent, edge-worked,
        engraved, drilled. enamelled or
        otherwise worked, but not framed
        or fitted with other materials.

    7006.00 10    - - - Optical glass, not optically
        worked    10    10    10
    7006.00 90    - - - Other    40    35    30

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,rcraft,
        spacecraft or vessels    40    35    30
    7007.19 00    - - Other    40    35    30
        - Laminated safety glass:
    7007.21 00    - - - Of size and shape suitable for
        incorporation in vehicles,rcraft,
        spacecraft or vessels    40    35    30
    7007.29 00    - - Other    40    35    30

70.08    7008.00 00    Multiple-walled insulating units of glass    20    20    20

70.09        Glass mirrors, whether or not framed,
        including rear-view mirrors.

    7009.10 00    - Rear-view mirrors for vehicles    40    35    30
        - Other
    7009.91 00    - - Unframed    40    35    30
    7009.92 00    - - Framed    40    35    30

70.10        Carboys, bottles, flasks, jars, pots,
        phials, ampoules and other containers,
        of glass, of a kind used for the
        conveyance or packing of goods;
        preserving jars of glass; stoppers, lids
        and other closures, of glass.

    7010.10 00    - Ampoules    10    10    10
    7010.90    - Other:
    7010.90 10    - - - Bottles and vials for antibiotics,
        serum and other injectibles    10    10    10
    7010.90 20    - - - Carboys, demijohns, tubular
        containers and opal glass
        containers    20    20    20
    7010.90 90    - - - Other    30    25    20

70.11        Glass envelopes (including bulbs and
        tubes), open, and glass parts thereof,
        without fittings, for electrical lamps,
        cathode-ray tubes or the like.

    7011.10 00    - For electric lighting    30    20    20
    7011.20    - For cathode-ray tubes:
    7011.20 10    - - - Glass envelope components
        for television tubes    10    10    10
    7011.20 90    - - - Other    20    20    20
    7011.90 00    - other    30    20    20

70.12    7012.00 00    Glass inners for vacuum flasks or
        for other vacuum vessels.    10    10    10

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    40    35    30
        - Drinking glasses other than of
        glass-ceramics:
    7013.21 00    - - Of lead crystal    40    35    30
    7013.29 00    - - Other    40    35    30
        - Glassware of a kind used for table
        (other than drinking glasses) or
        kitchen purposes other than of
        glass-ceramics:
    7013.31 00    - - Of lead crystal    40    35    30
    7013.32 00    - - Of glass having a linear
        coefficient of expansion not
        exceeding 5x10-6 per Kelvin within
        a temperature range of 0ºC to 300ºC    40    35    03
    7013.39 00    - - Other    40    35    30
        - Other:
    7013.91 00    - - Of lead crystal    40    35    30
    7013.99 00    - - Other    40    35    30

70.14    7014.00    Signalling glassware and optical
        elements of glass (other than those
        of heading No. 70.15), not optically
        worked.

    7014.00 10    - - - Elements of optical glass    10    10    10
    7014.00 90    - - - Other    20    20    20

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    10    10    10
    7015.90 00    - Other    20    20    20

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 mosaic 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 mosaic
        or similar decorative purposes    30    30    30
    7016.90 00    - Other    20    20    20

70.17        Laboratory, hygienic or pharmaceutical
        glassware, whether or not graduated
        or calibrated.

    7017.10 00    - Of fused quartz or other fused silica    10    10    10
    7017.20 00    - Of other glass having a linear
        coefficient of expansion not
        exceeding 5x10-6 per Kelvin
        within a temperature range of
        0ºC to 300ºC    10    10    10
    7017.90 00    - Other    10    10    10

70.18        glass beads, imitation pearls,
        imitation precious or semi-
        precious stones and similar
        smallware, 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
        smallwares    30    30    30
    7018.20    - Glass microspheres not exceeding
        1 mm in diameter:
    7018.20 10    - - - for cleaning glass moulds    20    20    20
    7018.20 90    - - - Other    30    30    30
    7018.90    - Other    30    30    30

70.19        Glass fibres (including glass wool)
        and articles thereof (for example,
        yarn, woven fabrics).

    7019.10 00    - Slivers, rovings, yarn and chopped
        strands    20    10    10
    7019.20 00    - Woven fabrics, including narrow
        fabrics    30    20    20
        - Thin sheets (violes), webs, mats,
        mattresses, boards and similar
        non-woven products:
    7019.31    - - Mats:
    7019.31 10    - - - Of a kind used as reinforcing
        materials for plastic articles    20    10    10
    7019.31 90    - - - Other    30    20    20
    7019.32 00    - - Thin sheets (violes)    30    20    20
    7019.39 00    - - Other    30    20    20
    7019.90    - Other:
    7019.90 10    - - - Glass staple fibres in bulk    20    10    10
    7019.90 90    - - - Other    30    20    20

70.20    7020.00 00    Other articles of glass.    40    35    30

* Annex A

Section XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METAL CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

CHAPTER LXXI
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METAL 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:cralaw:red

(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 the Chapter.

2.    (a)  Headings Nos. 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 No. 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:cralaw:red

(a)    Amalgams of precious metal, or colloidal precious metal (heading No. 28.43);chanroblesvirtualawlibrary

(b)    Sterile surgical suture materials, dental fillings or other goods of Chapter 30;chanroblesvirtualawlibrary

(c)    Articles of Chapter 32 (for example, lustres);chanroblesvirtualawlibrary

(d)    Handbags or other articles of heading No. 43.02 or articles of heading no. 42.03;chanroblesvirtualawlibrary

(e)    Articles of heading No. 43.03 or 43.04;chanroblesvirtualawlibrary

(f)    Goods of Section XI (textiles and textile articles);chanroblesvirtualawlibrary

(g)    Footwear, headgear or other articles of Chapter 64 or 65;chanroblesvirtualawlibrary

(h)    Umbrellas, walking sticks or other articles of Chapter 66;chanroblesvirtualawlibrary

(i j)    Abrasive goods of heading No. 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 non-precious stones (natural, synthetic, 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, reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading No. 85.22);chanroblesvirtualawlibrary

(k)    Articles of Chapter 90,91 or 92 (scientific instruments, clocks or watches, musical instruments);chanroblesvirtualawlibrary

(l)    Arms or parts thereof (Chapter 93);chanroblesvirtualawlibrary

(m)    Articles covered by Note 2 of Chapter 95;chanroblesvirtualawlibrary

(n)    Articles of Chapter 96 other than those of headings Nos. 96.01 to 96.06 or 06.15; or

(o)    Original sculptures or statuary (heading No. 97.03), collectors' pieces (heading no. 97.05) or antiques of an age exceeding one hundred years (heading No. 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:cralaw:red

(a)    An alloy containing 2% or more, by weight, of platinum is to be treated an alloy of platinum;chanroblesvirtualawlibrary

(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;chanroblesvirtualawlibrary

(c)    Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver.

6.    Except for 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-metal 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 smoldering, 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.    For the purpose of heading No. 71.13, the expression "articles of jewellery" means:cralaw:red

(a)    Any small objects of personal adornment (gem-set or not) (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 (such as cigarette cases, powder boxes, chain purses, cachou boxes).

9.    For the purposes of heading No. 71.14, the expression "articles of goldsmith' or silversmiths' wares" include such articles as ornaments, tableware, toilet-ware, smoker's requisites and other articles of household, office or religious use.

10.    For the purposes of heading No. 71.17, the expression "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of Note 8 above (but not including buttons or other articles of heading No. 96.06, of dress-combs, hair-slides or the like, and hairpins, of heading No. 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 subheading Nos. 7106.10, 7108.11, 7110.11, 7110.12, 7110.31 and 7110.41, the expression "powder" and "in powder form" means 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 subheading Nos. 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 subheading No. 71.10, each alloy is to be classified with the metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

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; ungraded pearls,
        natural or cultured, temporarily strung
        for convenience of transport.

    7101.10 00    - Natural pearls    3    3    30
        - Cultured pearls:
    7101.21 00    - - Unworked    3    3    30
    7101.22 00    - - Worked    3    3    30

71.02        Diamonds, whether or not worked,
        but not mounted or set.

    7102.10 00    - Unsorted    3    3    30
        - Industrial:
    7102.21 00    - - Unworked or simply sawn,
        cleaved or bruited    3    3    30
    7102.29 00    - - Other    10    10    10
        - Non-industrial:
    7102.31 00    - - Unworked or simply sawn,
        cleaved or bruited    3    3    30
    7102.39 00    - - Other    10    10    30

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 for transport.

    7103.10 00    - Unworked or simply sawn or
        roughly shaped    3    3    30
        - Otherwise worked:
    7103.91 00    - - Rubies, sapphires and emeralds    10    10    30
    7103.99 00    - - Other    10    10    30

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    10    10    30
    7104.20    - Other, unworked or simply sawn
        or roughly shaped:
    7104.20 10    - - - Synthetic or reconstructed
        diamonds for industrial use    3    3    3
    7104.20 90    - - - Other    10    10    30
    7104.90    - Other:
    7104.90 10    - - - Synthetic or reconstructed
        diamonds for industrial use    10    10    10
    7104.90 90    - - - Other    10    10    30

71.05        Dust and powder of natural or
        synthetic precious or semi-precious
        stones.

    7105.10 00    - Of diamonds    3    3    30
    7105.90 00    - Other    3    3    30

II. — PRECIOUS METALS AND
METAL CLAD WITH PRECIOUS
METAL

71.06        Silver (including silver plated with gold
        or platinum), unwrought or in semi-
        manufactured form, or in powder form.

    7106.10 00    - Powder    3    3    30
        - Other
    7106.91 00    - - Unwrought    3    3    30
    7106.92    - - Semi-manufactured    10    10    30

71.07    7107.00 00    Base metals clad in silver, not further
        worked than semi-manufactured.    10    10    30

71.08        Gold (including gold plated with
        platinum) unwrought or in semi-
        manufactured forms, or in powder
        form.

        - Non-monetary:
    7108.11 00    - - Powder    3    3    30
    7108.12 00    - - Other unwrought forms    3    3    30
    7108.13 00    - - Other semi-manufactured forms    10    10    30
    7108.20 00    - Monetary    10    10    30

71.09    7109.00 00    Base metals or silver, clad with gold,
        not further worked than semi-
        manufactured.    10    10    30

71.10        Platinum, unwrought or in semi-
        manufactured forms, or in powder
        form.

        - Platinum:
    7110.11 00    - - Unwrought or in powder form    3    3    30
    7110.19 00    - - Other    10    10    30
        - Palladium:
    7110.21 00    - - Unwrought or in powder form    3    3    30
    7110.29 00    - - Other    10    10    30
        - Rhodium:
    7110.31 00    - - Unwrought or in powder form    3    3    30
    7110.39 00    - - Other    10    10    30
        - Iridium, Osmium and ruthenium:
    7110.41 00    - - Unwrought or in powder form    3    3    30
    7110.49 00    - - Other    10    10    30

71.11    7111.00 00    Base metals, silver or gold, clad with
        platinum, not further worked than
        semi-manufactured.    10    10    30

71.12        Waste and scrap of precious metal or
        of metal clad with precious metal.

    7112.10 00    - Of gold, including metal clad with gold
        but excluding sweepings containing
        other precious metals    3    3    30
    7112.20 00    - Of platinum, including metal clad with
        platinum but excluding sweepings
        containing other precious metals    3    3    30
    7112.90 00    - Other    3    3    30

III. — JEWELLERY, GOLDSMITHS'
AND SILVERSMITHS' WARES
AND OTHER ARTICLES

71.13        Articles of jewellery and parts thereof,
        of precious metal or 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 precious metal    40    35    30
    7113.19 00    - - Of other precious metal, whether or
        not plated or clad with precious metal    40    35    30
    7113.20 00    - Of base metal clad with precious
        metal    40    35    30

71.14        Articles of goldsmiths' or silversmiths'
        wares and parts thereof, of precious
        metal or of metal clad in 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 precious metal    40    35    30
    7114.19 00    - - Of other precious metal, whether
        or not plated or clad with precious
        metal    40    35    30
    7114.20 00    - Of base metal clad with precious
        metal    40    35    30

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    40    35    30
    7115.90 00    - Other    40    35    30

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    40    35    30
    7116.20 00    - Of precious or semi-precious stones
        (natural, synthetic, or reconstructed).    40    35    30

71.17        Imitation jewellery.

        - Of base metal, whether or not plated
        with precious metal:
    7117.11 00    - - Cuff-links and studs    40    35    30
    7117.19 00    - - Other    40    35    30
    7117.90 00    - Other    40    35    30

71.18        Coins
    7118.10 00    - Coin (other than gold coin), not being
        legal tender    10    10    10
    7118.90 00    - Other    10    10    10

Section XV
BASE METAL AND ARTICLES OF BASE METAL

Notes:
1.    This section does not cover:cralaw:red

(a)    Prepared paints, inks or other products with a basis of metallic flakes or powder (heading Nos. 32.07 to 32.10, 32.12, 32.13 or 32.15);chanroblesvirtualawlibrary

(b)    Ferro-cerium or other pyropholic alloys (heading No. 36.06);chanroblesvirtualawlibrary

(c)    Headgear or parts thereof of heading No. 65.06 or 65.07;chanroblesvirtualawlibrary

(d)    Umbrella frames or other articles of heading No. 66.03;chanroblesvirtualawlibrary

(e)    Goods of Chapter 71 (for example, precious metal alloy, base metal clad in precious metal, imitation jewellery);chanroblesvirtualawlibrary

(f)    Articles of Section XVI (machinery, mechanical appliances and electrical goods);chanroblesvirtualawlibrary

(g)    Assembled railway or tramway track (heading No. 93.06) or other articles of Section XVII (vehicles, ships and boats,rcraft);chanroblesvirtualawlibrary

(h)    Instruments or apparatus of Section XVIII, including clock or watch springs;chanroblesvirtualawlibrary

(i j)    Lead shot prepared for ammunition (heading No. 93.06) or other articles of Section XIX (arms and ammunition);chanroblesvirtualawlibrary

(k)    Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings);chanroblesvirtualawlibrary

(l)    Articles of Chapter 95 (for example, toys, games. sports requisites);chanroblesvirtualawlibrary

(m)    Hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous manufactured articles); or

(n)    Articles of Chapter 97 (for example, works of art).

2.    Throughout the Nomenclature, the expression "parts of general use" means:cralaw:red

(a)    Articles of heading No. 73.07,  73.12,  73.15,  73.17 or  73.18 and similar articles of other base metal;chanroblesvirtualawlibrary

(b)    Spring and leaves for springs, of base metal, other than clock or clock springs (heading No. 91.14); and

(c)    Articles of headings Nos. 83.01,  83.02,  83.08,  83.10  and frames and mirrors, of base metal, of heading No. 83.06.

In Chapter 73 to 76 and 78 to 82 ( but not in heading No. 73.15) reference 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 Chapter 72 to 76 and 78 to 81.

3.    Classification of alloys (other than ferro-alloys and master alloys as defined in Chapter 72 and 74):cralaw:red

(a)    An alloy of base metal is not to be classified as an alloy of the metal which predominates by weight over each of the other metals;chanroblesvirtualawlibrary

(b)    An alloy composed of based metal of this Section and of the elements not falling within thin this Section is to be treated as an alloy of base metal of this Section if the total weight of such metal equals or exceeds the total weight of the other elements present;chanroblesvirtualawlibrary

(c)    In this Section the term "alloys" includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cements) and intermetallic compounds.

4.    Unless the context otherwise requires, any reference in the Nomenclature to a base metal includes reference to alloy which, by virtue of Note 3 above, are to be classified as alloys of that metal.

5.    Classification of composite articles:cralaw:red

Except where the headings otherwise requires, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. For this purpose:cralaw:red

(a)    Iron and steel, or different kinds of iron and steel, are regarded as one and the same metal;chanroblesvirtualawlibrary

(b)    An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 3, it is classified; and

(c)    A cerment of heading No. 81.13 is regarded as a single base metal.

6.    In this Section, the following expressions have the meanings hereby assigned to them;chanroblesvirtualawlibrary

(a)    Waste and scrap
Metal waste and scrap from the manufacture and mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.

(b)    Powders
Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1 mm.

CHAPTER LXXII
IRON OR 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:cralaw:red

(a)    Pig iron
Iron-carbon alloys not usefully malleable, containing more than % by weight of carbon and which may contain by weight one or more other elements within the following limits:cralaw:red

—    not more than 10% of chromium

—    not more than 6% of manganese

—    not more than 3% of phosphorous

—    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 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 the 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:cralaw:red

—    more than 10% of chromium

—    more than 30% of manganese

—    more than 3% of phosphorous

—    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 No. 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 steel 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:cralaw:red

—    0.3% or more of aluminum

—    0.0008% or more of boron

—    0.3% or more of chromium

—    0.3% or more of cobalt

—    0.4% of copper

—    0.4% or more of lead

—    1.65% of manganese

—    0.08% or more of molybdenum

—    0.3% or more of nickel

—    0.06% or more of niobium

—    0.6% 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, phosphorous, 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.

(i j)    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.

(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:cralaw:red

—    coils of successively superimposed layers, or

—    straight length, 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 width which exceeds 150 mm and measures at least twice the thickness.

Flat-rolled products include those with the 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 irregular wound coils
Hot-rolled products in irregularly would coils, which have a solid cross-section in the shape of circles, segments or circles, ovals, rectangles (including squares), triangles or other convex polygons. 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 definition 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. These products may:cralaw:red

—    have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods);chanroblesvirtualawlibrary

—    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 definition at (ij), (k), (l) or (m) above or to the definition of wire.

Chapter 72 does not include products of heading No. 73.01 or 73.02.

(o)    Wire
Cold-formed products in coils, of any uniform solid cross-section among 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 exceed 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed 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 No. 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 meaning hereby assigned to them:cralaw:red

(a)    Alloy pig iron
Pig iron containing, by weight, separately or together:cralaw:red

—    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: aluminum, 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:cralaw:red

—    0.08% or more of sulphur

—    0.1% or more of lead

—    more than 0.05% of selenium

—    more than 0.01% of tellurim

—    more than 0.05% of bismuth.

(c)    Silicon-electrical steel.

Alloy steels containing by weigh 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 not more than 1% of aluminum 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 of 6% of chromium.

(e)    Silico-manganese steel
Alloy steels containing by weight:cralaw:red

—    0.35% or more but more than 0.7% of carbon,

—    0.5% or more but not more than 1.2% of manganese, and

—    0.6% or more but not more than 2.3% of silicon, but not containing any 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 No. 72.02 the following rule should be observed:cralaw:red

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 unspecified "other elements" referred to in Chapter Note 1(c) must each exceed 10% by weight.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

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 0.05% or less of
        phosphorus    3    3    3
    7201.20 00    - Non-alloy pig iron containing by
        weight more than 0.5% of phosphorus    3    3    3
    7201.30 00    - Alloy pig iron    3    3    3
    7201.40 00    - Spiegeleisen    3    3    3

72.02        Ferro-alloys.

        - Ferro-manganese:
    7202.11 00    - - Containing by weight more than
        2% of carbon    10    10    10
    7202.19 00    - - Other    10    10    10
        - Ferro-silicon:
    7202.21 00    - - Containing by weight more than
        55% of silicon    20    20    20
    7202.29 00    - Other    20    20    20
    7202.30 00    - - Ferro-silico-manganese    10    10    10
        - Ferro-chromium:
    7202.41 00    - - Containing by weight more than
        4% of carbon    10    10    10
    7202.49 00    - - Other    10    10    10
    7202.50 00    - Ferro-silico-chromium    10    10    10
    7202.60 00    - Ferro-nickel    10    10    10
    7202.70 00    - Ferro-molybdenum    10    10    10
    7202.80 00    - Ferro-tungsten and ferro-silico-
        tungsten    10    10    10
    7202.91 00    - - Ferro-titanium and ferro-silico-
        titanium    10    10    10
    7202.92 00    - - Ferro-vanadium    10    10    10
    7202.93 00    - - Ferro-niobium    10    10    10
    7202.99 00    - - Other    10    10    10

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 of
        99.94%, in lumps, pellets or
        similar forms.

    7203.10 00    - Ferrous products obtained by
        direct reduction of iron ore    3    3    3
    7203.90 00    - Other    3    3    3

72.04        Ferrous waste and scrap;
        remelting scrap ingots of iron
        and steel.

    7204.10 00    - Waste and scrap of cast iron    3    3    3
    7204.21 00    - Waste and scrap of alloy steel:
    7204.29 00    - - Of stainless steel    3    3    3
    7204.30 00    - Waste and scrap of tinned iron
        or steel    3    3    3
    7204.41 00    - - Turnings, shavings, chips, milling
        waste, sawdust, filings, trimmings
        and stampings, whether or not in
        bundles     3    3    3
    7204.49 00    - - Other    3    3    3
    7204.50 00    - Remelting scrap ingots    3    3    3

72.05        Granules and powders, of pig iron,
        spiegeleisen, iron or steel.

    7205.10 00    - Granules    10    10    10
        - Powders:
    7205.21 00    - - Of alloy steel    10    10    10
    7205.29 00    - - Other    10    10    10

II. — IRON AND NON-ALLOY
STEEL

72.06        Iron and non-alloy steel in ingots
        or other primary forms (excluding
        iron of heading No. 72.03).

    7206.10 00    - Ingots    10    10    10
    7206.90 00    - Other    10    10    10

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    10    10    10
    7207.12    - - Other, of rectangular (other than
        square) cross-section:
    7207.12 10    - - - Slabs    3    3    3
    7207.12 90    - - - Other    10    10    10
    7207.19 00    - - Other    10    10    10
    7207.20    - Containing by weight 0.25% or
        more of carbon:
    7207.20 10    - - - Slabs    3    3    3
    7207.20 10    - - - Other    10    10    10

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.

        - In coils, not further worked than
        hot-rolled, of a thickness of less
        than 3 mm. and having a minimum
        yield point of 275 MPa or of a
        thickness of 3 mm. or more and
        having a minimum yield point of
        355 MPa:
    7208.11 00    - - Of a thickness exceeding 10 mm    10    10    10
    7201.12 00    - - Of a thickness of 4.75 mm or
        more but not exceeding 10 mm    10    10    10
    7208.13 00    - - Of a thickness of 3 mm or more
        but less than 4.75 mm    10    10    10
    7208.14 00    - - Of a thickness of less than
        3 mm    10    10    10
    7208.21 00    - - Of a thickness exceeding 10 mm    10    10    10
    7208.22 00    - - Of a thickness of 4.75 mm or
        more but not exceeding 10 mm    10    10    10
    7208.23 00    - - Of a thickness of 3 mm or more
        but less than 4.75 mm    10    10    10
    7208.24 00    - - Of a thickness of less than 3 mm
        - Not in coils, not further worked than
        hot-rolled, of a thickness of less than
        3 mm and having a minimum yield
        point of 275 MPa or of a thickness
        of 3 mm or more and having a
        minimum yield point of 355 MPa:
    7208.31 00    - - Rolled on four faces or in a closed
        box pass, of a width not exceeding
        1,250 mm and of a thickness of not
        less than 4 mm, without patterns
        in relief     10    10    10
    7208.32 00    - - Other, of a thickness exceeding
        10 mm    10    10    10
    7208.33 00    - - Other, of a thickness of 4.75 mm
        or more but not exceeding 10 mm    10    10    10
    7208.34 00    - - Other, of a thickness of 3 mm or
        more but less than 4.75 mm    10    10    10
    7208.35 00    - - Other, of a thickness of less than
        3 mm    10    10    10
        - Other, not in coils, not further
        worked than hot-rolled:
    7208.41 00    - - Rolled on four faces or in a
        closed box pass, of a width not
        exceeding 1,250 mm. and of a
        thickness of not less than 4 mm,
        without patterns in relief     10    10    10
    7208.42 00    - - Other, of a thickness exceeding
        10 mm    10    10    10
    7208.43 00    - - Other, of a thickness of 4.75
        mm or more but not exceeding
        10 mm    10    10    10
    7208.44 00    - - Other, of a thickness of 3 mm
        or more but not exceeding 4.75 mm    10    10    10
    7208.45 00    - - Other, of a thickness of less than
        3 mm    10    10    10
    7208.90 00    - - Other    10    10    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), of a
        thickness of less than of less than
        3 mm and having a minimum yield
        point of 275 MPa or of a thickness
        of 3 mm or more and having a
        minimum yield point of 355 MPa:
    7209.11    - - Of a thickness of 3 mm or more:
    7209.11 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7209.11 90    - - - Other     20    15    15
    7209.12    - - Of a thickness exceeding 1 mm
        but less than 3 mm:
    7209.12 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7209.12 90    - - - Other    20    15    15
    7209.13    - - Of a thickness of 0.5 mm or
        more but not exceeding 1 mm:
    7209.13 10    - - - Containing by weight 0.6%
        or more of carbon    10    10    10
    7209.13 90    - - - Other     20    15    15
    7209.14    - - Of a thickness of less than
        0.5 mm:
    7209.14 10    - - - Containing by weight 0.6%
        or more of carbon    10    10    10
    7209.14 90    - - - Other    20    15    15
        - Other, in coils, not further worked
        than cold-rolled (cold-reduced):
    7209.21    - - Of a thickness of 3 mm or
        more:
    7209.21 10    - - - Containing by weight 0.6%
        or more of carbon    10    10    10
    7209.21 90    - - - Other    20    15    15
    7209.22    - - Of a thickness exceeding
        1 mm but less than 3 mm:
    7209.22 10    - - - Containing by weight 0.6%
        or more of carbon    10    10    10
    7209.22 90    - - - Other    20    15    15
    7209.23    - - Of a thickness of 0.5% or more
        but not exceeding 1 mm:
    7209.23 10    - - - Containing by weight 0.6%
        or more carbon    10    10    10
    7209.23 90    - - - Other    20    15    15
    7209.24    - - Of a thickness of less than
        0.5 mm:
    7209.24 10     - - - Containing by weight 0.6%
        or more carbon     10    10    10
    7209.24 90    - - - Other    20    15    15
        - Not in coils, not further worked
        than cold-rolled (cold-reduced), of
        a thickness of less than 3 mm and
        having a minimum yield point of 275
        MPa or of thickness of 3 mm or
        more and having a minimum yield
        point of 355 MPa:
    7209.31    - - Of a thickness of 3 mm or more:
    7209.31 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7209.31 90    - - - Other    20    15    15
    7209.32    - - Of a thickness exceeding 1 mm
        but less than 3 mm:
    7209.32 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7209.32 90    - - - Other    20    15    15
    7209.33    - - Of a thickness of 0.5 mm or more
        but not exceeding 1 mm:
    7209.33 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7209.33 90    - - - Other    20    15    15
    7209.34    - - Of a thickness of less than
        0.5 mm:
    7209.34 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7209.34 90    - - - Other    20    15    15
        - Other, not in coils, not further
        worked than cold-rolled (cold-
        reduced):
    7209.41    - - Of a thickness of 3 mm or more:
    7209.41 10    - - - Containing by weight 0.6%
        or more of carbon    10    10    10
    7209.41 90    - - - Other    20    15    15
    7209.42    - - Of a thickness exceeding 1 mm
        but less than 3 mm:
    7209.42 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7209.42 90    - - - Other    20    15    15
    7209.43    - - Of a thickness of 0.5 mm or
        more but not exceeding 1 mm:
    7209.43 10    - - - Containing by weight of 0.6%
        or more of carbon    10    10    10
    7209.43 90    - - - Other    20    15    15
    7209.44    - - Of a thickness of less than
        0.5 mm:
    7209.44 10    - - - Containing by weight 0.6%
        or more of carbon    10    10    10
    7209.44 90    - - - Other    20    15    15
    7209.90    - Other:
    7209.90 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7209.90 90    - - - Other    20    15    15

72.10        Flat-rolled products of iron or non-
        alloy steel, of a width of 600 mm or
        more, clad, plated or coated.

        - Plated or coated with tin:
    7210.11    - - Of a thickness of 0.5 mm or
        more:
    7210.11 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7210.11 90    - - - Other     20    15    15
    7210.12    - - Of a thickness of less than
        0.5 mm:
    7210.12 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7210.12 90    - - - Other    20    15    15
    7210.20    - Plated or coated with lead,
        including terne-plate:
    7210.20 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7210.20 90    - - - Other     25    20    20
        - Electrolytically plated or coated
        with zinc:
    7210.31    - - Of steel of a thickness of less
        than 3 mm and having a minimum
        yield point of 275 MPa or of
        thickness yield point of 355 MPa:
    7210.31 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7210.31 90    - - - Other     25    20    20
    7210.39    - - Other:
    7210.39 10    - - - Containing by weight of
        0.6% or more of carbon    10    10    10
    7210.39 90    - - - Other     25    20    20
        - Otherwise plated or coated with
        zinc:
    7210.41    - - Corrugated:
    7210.41 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7210.41 90    - - - Other    25    20    20
    7210.49    - - Other:
    7210.49 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7210.49 90    - - - Other    25    20    20
    7210.50    - Plated or coated with chromium
        oxides or with chromium oxides:
    7210.50 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7210.50 90    - - - Other    25    15    15
    7210.60    - Plated or coated with aluminium:
    7210.60 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7210.60 90    - - - Other     25    20    20
    7210.70    - Painted, varnished or plastic
        coated:
    7210.70 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7210.70 90    - - - Other:
    7210.70 91    - - - - Plated or coated with zinc
        and subsequent painted    30    25    25
    7210.70 92    - - - - Painted    25    20    20
    7210.70 99    - - - - Other    25    20    20
    7210.90    - Other:
    7210.90 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7210.90 90    - - - Other     25    20    20

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,
        of a thickness of less than 3 mm and
        having a minimum yield point of 275
        MPa or of a thickness of 3 mm or
        more and having a yield point of 355
        MPa:
    7211.11 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    10    10    10
    7211.12 00    - - Other, of a thickness of 4.75
        mm or more    10    10    10
    7211.19 00    - - Other    10    10    10
    7211.21 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
    7211.22 00    - - Other, of a thickness of 4.75
        mm or more    10    10    10
    7211.29 00    - - Other    10    10    10
    7211.30    - Not further worked than cold-
        rolled (cold-reduced), of a
        thickness of less than 3 m and
        having a minimum yield point of
        275 Mpa or of a thickness of 3 mm
        or more and having a minimum yield
        point of 355 Mpa:
    7211.30 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7211.30 90    - - - Other    20    15    15
        - Other, not further worked than
        cold-rolled (cold-reduced):
    7211.41 00    - - Containing by weight less than
        0.25% of carbon    20    15    15   
    7211.49    - - Other:
    7211.49 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7211.49 90    - - - Other    20    15    15
    7211.90    - Other:
    7211.90 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7211.90 90    - - - Other:
    7211.90 91    - - - Worked after hot-rolling    10    10    10
    7211.90 92    - - - Worked after cold-rolling    20    15    15

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    - Plated or coated with tin:
    7212. 10 10     - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7212.10 90    - - - Other    20    15    15
        - Electrolytically plated or coated
        with zinc:
    7212.21    - - Of steel of a thickness of less
        than 3 mm and having a minimum
        yield point of 275 MPa or of a
        thickness of 3 mm or more and
        having a minimum yield point of
        355 MPa:
    7212.21 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7212.21 90    - - Other    25    20    20
    7212.29    - - - Other:
    7212.29 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7212.29 90    - - - Other    25    20    20
    7212.30    - Otherwise plated or coated
        with zinc:
    7212.30 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7212.30 90    - - - Other    25    20    20
    7212.40    - Painted, varnished or plastic coated:
    7212.40 10    - - - Containing by weight 0.6% or
        more of carbon
    7212.40 90    - - - Other:
    7212.40 91    - - - - Plated or coated with zinc and
        subsequently painted    30    25    25
    7212.40 99    - - - -Other    25    20    20
    7212.50    - Otherwise plated or coated:
    7212.50 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7212.50 20    - - - Chrome-plated    20    15    15
    7212.50 90    - - - Other    25    20    20
    7212.60    - Clad:
    7212.60 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7212.60 90    - - - Other    25    20    20

72.13        Bars and rods, hot-rolled, in
        irregularly wound coils, of iron
        or non-alloy steel.

    7213.10    - Containing indentations, ribs,
        grooves or other deformations
        produced during the rolling process:
    7213.10 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7213.10 90    - - - Other    20    20    20
    7213.20    - Of free-cutting steel:
    7213.20 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7213.20 90    - - -Other    20    20    20
        - Other, containing by weight less than
        0.25% of carbon:
    7213.31 00    - - Of circular cross-section measuring
        less than 14 mm in diameter    20    20    20
    7213.39 00    - - Other    20    20    20
        - Other, containing by weight 0.25%
        or more but less than 0.6% of carbon:
    7213.41 00    - - Of circular cross-section measuring
        less than 14 mm in diameter    20    20    20
    7213.49 00    - - Other    20    20    20
    7213.50 00    - Other, containing by weight 0.6%
        or more of carbon    10    10    10

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    - Forged:
    7214.10 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7214.10 90
    7214.20    - Containing indentions, ribs, grooves
        or other deformations produced
        during the rolling process or twisted
        after rolling:
    7214.20 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7214.20 90    - - - Other    20    20    20
    7214.30    - Of free-cutting steel:
    7214.30 10    - - - Containing by weight less
        than 0.25% of carbon    10    10    10
    7214.30 90    - - Other    20    20    20
    7214.40 00    - Other, containing by weight
        less than 0.25% of carbon    20    20    20
    7214.50 00    - Other, containing by weight 0.25%
        or more by less than 0.6% of carbon    20    20    20
    7214.60 00    - Other, containing by weight 0.6%
        or more of carbon    10    10    10

72.15        Other bars and rods of iron or
        non-alloy steel.

    7215.10    - Of free-cutting steel, not further
        worked than cold-formed or cold-
        finished:
    7215.10 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7215.10 90    - - - Other    20    20    20
    7215.20 00    - Other, not further worked than
        cold-formed or cold-finished,
        containing by weight less than
        0.25% of carbon    20    20    20
    7215.30 00    - Other, not further worked than
        cold-formed or cold-finished,
        containing by weight 0.25% or
        more but less than 0.6% of carbon    20    20    20
    7215.40 00    - Other, not further worked than
        cold-formed or cold-finished,
        containing by weight 0.6% or more
        of carbon    10    10    10
    7215.90 00    - Other    20    20    20

72.16        Angles, shapes and sections or
        iron or non-alloy steel.

    7216.10    - U, I or H sections, not further
        worked than hot-rolled, hot-drawn
        or extruded, of a height of less
        than 80 mm:
    7216.10 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7216.10 90    - - - Other    20    20    20
        - L or T sections, not further worked
        than hot-rolled, hot drawn or
        extruded, of a height of less than
        80 mm:
    7216.21    - - L sections:
    7216.21 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7216.21 90    - - - Other    20    20    20
    7216.22    - - T sections:
    7216.22 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7216.22 90    - - - Other    20    20    20
        - U, I or H sections, not further
        worked than hot-rolled, hot drawn
        or extruded, of height of 80 mm
        or more:
    7216.31    - - U sections:
    7216.31 10    - - - Containing by weight 0.6%
        or more of carbon    10    10    10
    7216.31 90    - - - Other    20    20    20
    7216.32    - - I sections:
    7216.32 10    - - - Containing by weight 0.6% or
        more of carbon     10    10    10
    7216.32 90    - - - Other    20    20    20
    7216.33    - - H sections:
    7216.33 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7216.33 90    - - - Other    20    20    20
    7216.40    - L or T sections, not further
        worked than hot-rolled, hot
        drawn or extruded, of a height
        of 80 mm or more:
    7216.40 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7216.40 90    - - - Other    20    20    20
    7216.50    - Other angles, shapes and sections,
        not further worked than hot-rolled,
        hot-drawn or extruded:
    7216.50 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7216.50 90    - - Other    20    20    20
    7216.60    - Angles, shapes and sections,
        not further worked than cold-formed
        or cold-finished:
    7216.60 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7216.60 90    - - - Other    20    20    20
    7216.90    - Other:
    7216.90 10    - - - Containing by weight 0.6% or
        more of carbon    10    10    10
    7216.90 90    - - - Other    20    20    20

72.17        Wire of iron or non-alloy steel.

        - Containing by weight less than
        0.25% of carbon:
    7217.11 00    Not plated or coated, whether or not
        polished    30    30    25
    7217.12 00    - - Plated or coated with zinc    30    30    30
    7217.13    - - Plated or coated with other base
        metals:
    7217.13 10    - - - Copper plated wire    20    20    20
    7217.13 90    - - - Other    30    30    25
    7217.19 00    - - Other
        - Containing by weight 0.25% or
        more but less than 0.6% of carbon:
    7217.21    - - Not plated or coated, whether
        or not polished:
    7217.21 10    - - Containing by weight 0.3% or
        more of carbon of a circular cross-
        section of diameter up to 13 mm    30    30    25
    7217.21 10    - - - Containing by weight 0.3% or
        more of carbon of circular cross-
        section of diameter up to 13 mm    30    30    25
    7217.21 90    - - - Other
    7217.22    - - Plated or coated with zinc:
    7217.22 10    - - - Containing by weight 0.3% or
        more of carbon of a circular cross-
        section of diameter up to 13 mm    30    30    30
    7217.22 90    - - - Other    30    30    30
    7217.23    - - Plated or coated with other base
        metals:
    7217.23 10    - - - Copper plated wire    20    20    20
    7217.23 90    - - - Other    30    30    25
    7217.29    - - Other:   
    7217.29 10    - - - Containing by weight 0.3% or
        more of carbon of a circular cross-
        section of diameter up to 13 mm    30    30    25
    7217.29 90    - - - Other    30    30    25
    7217.31 00    - - Not plated or coated, whether
        or not polished    10    10    10
    7217.32 00    - - Plated or coated with zinc    10    10    10
    7217.33 00    - - Plated or coated with other base
        metals    10    10    10
    7217.39 00    - - Other

III. — STAINLESS

72.18        Stainless steel in ingots or other
        primary forms; semi-finished
        products of stainless steel.

    7218.10 00    - Ingots and other primary forms    10    10    10
    7218.90 00    - Other    10    10    10

72.19        Flat-rolled products of stainless
        steel, of a width of 600 mm or more.

    7219.11 00    - - Of a thickness exceeding 10 mm    10    10    10
    7219.12 00    - - Of a thickness of 4.75 mm or more
        but not exceeding 10 mm    10    10    10
    7219.13 00    - - Of a thickness of 3 mm or more
        but less than 4.75 mm    10    10    10
    7219.14 00    - - Of a thickness of less than 3 mm    10    10    10
        - Not further worked than hot-rolled,
        not in coils
    7219.21 00    - - Of a thickness exceeding 10 mm    10    10    10
    7219.22 00    - - Of a thickness of 4.75 mm or
        more but not exceeding 10 mm    10    10    10
    7219.23 00    - - Of a thickness of 3 mm or more
        but less than 4.75 mm    10    10    10
    7219.24 00    - - Of a thickness of less than 3 mm    10    10    10
        - Not further worked than cold-rolled
        (cold-reduced):
    7219.31 00    - - Of a thickness of 4.75 mm or more    10    10    10
    7219.32 00    - - Of a thickness of 3 mm or more
        but less than 4.75 mm    10    10    10
    7219.33 00    - - Of a thickness exceeding 1 mm
        but less than 3 mm    10    10    10
    7219.34 00    - - Of a thickness of 0.5 mm or more
        but not exceeding 1 mm
    7219.35 00    - - Of a thickness of less than 0.5 mm    10    10    10
    7219.90 00    - Other    10    10    10

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    10    10    10
    7220.12 00    - - Of a thickness of less than 4.75 mm    10    10    10
    7220.20 00    - Not further worked than cold-formed
        or cold-finished    10    10    10
    7220.90 00    - Other    10    10    10

72.21    7221.00 00    - Bars and rods, hot-rolled, hot drawn
        or extruded    10    10    10

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

    7222.10 00    - Bars and rods, not further worked
        than hot-rolled, hot-drawn or
        extruded    10    10    10
    7222.20 00    - Bars and rods, not further worked
        than cold-formed or cold finished    10    10    10
    7222.30 00    - Other bars and rods    10    10    10
    722.40 00    - Angles, shapes and sections    10    10    10

72.23    7223.00 00    Wire of stainless steel.    10    10    10

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    10    10    10
    7224.90 00    - Other    10    10    10

72.25        Flat-rolled products of other alloy
        steel, of a width of 600 mm or more.

    7225.10 00    - Of silicon-electrical steel    10    10    10
    7225.20 00    - Of high-speed steel    10    10    10
    7225.30 00    - Other, not further worked than
        hot-rolled, in coils    10    10    10
    7225.40 00    - Other, not further worked than
        hot-rolled, in coils    10    10    10
    7225.50 00    - Other, not further worked than
        cold-rolled (cold-reduced)    10    10    10
    7225.90 00    - Other    10    10    10

72.26        Flat-rolled products of other alloy
        steel, of a width of less than
        600 mm.

    7226.10 00    - Of silicon-electrical steel    10    10    10
    7226.20 00    - Of high speed steel    10    10    10
        - Other:
    7226.91 00    - - Not further worked than hot-rolled    10    10    10
    7226.92 00    - - Not further worked than cold-rolled
        (cold-reduced)    10    10    10
    7226.99 00    - - Other    10    10    10

72.27        Bars and rods, hot-rolled, in
        irregularly wound coils, of other
        alloy steel.

    7227.10 00    - Of high speed steel    10    10    10
    7227.20 00    - Of silico-manganese steel    10    10    10
    7227.90 00    - Other    10    10    10

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    10    10    10
    7228.20 00    - Bars and rods, of silico-manganese
        steel    10    10    10
    7228.30 00    - Other bars and rods, not further
        worked than hot-rolled, hot-drawn or
        extruded    10    10    10
    7228.40 00    - Other bars and rods, not further
        worked than forged    10    10    10
    7228.50 00    - Other bars and rods, not further
        worked than cold-formed or cold-
        finished    10    10    10
    7228.60 00    - Other bars and rods    10    10    10
    7228.70 00    - Angels, shapes and sections    10    10    10
    7228.80 00    - Hollow drill bars and rods    10    10    10

72.29        Wire of other speed steel
    7229.10 00    - Of high speed steel    10    10    10
    7229.20 00    - Of silico-manganese steel    10    10    10
    7229.90 00    - Other    10    10    10

CHAPTER LXXIII
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.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

73.01        Sheet piling of iron or steel,
        whether or not drilled, punched
        or made from assembled
        elements; welded angles, shapes
        and sections, or iron or steel.

    7301.10 00    - Sheet piling    20    20    20
    7301.20 00    - Angles, shapes and section    20    20    20

73.02        Railway or tramway track
        construction material or 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    20    20    20
    7302.20 00    - Sleepers    20    20    20
    7302.30 00    - Switch blades, crossing frogs,
        point rods and other crossing pieces    20    20    20
    7302.40 00    - Fish-plates and sole plates    20    20    20
    7302.90 00    - Other    20    20    20

73.03    7303.00    Tubes, pipes and hollow profiles,
        of cast iron.

    7303.00 10    - - - Of ductile cast iron    30    30    30
    7303.00 90    - - - Other    30    30    30

73.04        Tubes, pipes and hollow profiles,
        seamless, of iron (other than cast
        iron) or steel.

    7304.10 00    - Line pipe of a kind used for oil or
        gas pipelines    20    20    20
    7304.20 00    - Casing, tubing and drill pipe, of a
        kind used in the drilling for oil or gas    20    20    20
        - Other, of circular cross-section, of
        iron or non-alloy steel:
    7304.31 00    - - Cold-drawn or cold-rolled (cold-
        reduced)    20    20    20
    7303.39 00    - - Other    20    20    20
        - Other, of circular cross-section,
        of stainless steel:
    7304.41 00    - - Cold-drawn or cold-rolled (cold-
        reduced)    20    20    20
    7304.49 00    - - Other     20    20    20
        - Other, of circular cross-section, of
        other alloy steel:
    7304.51 00    - - Cold-drawn or cold-rolled (cold-
        reduced)    20    20    20
    7304.59 00    - - Other
    7304.90 00    - Other

73.05        Other tubes and pipes (for example,
        welded, riveted or similarly closed),
        having internal and external 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    30    30    30
    7305.12 00    - - Other, longitudinally welded    30    30    30
    7305.19 00    - - Other    30    30    30
    7305.20 00    - Casing of a kind used in the drilling
        for oil or gas    30    30    30
        - Other, welded:
    7305.31    - - Longitudinally welded:
    7305.31 10    - - - Stainless steel pipes and tubes,
        longitudinally welded    20    20    20
    7305.31 90    - - - Other    30    30    30
    7305.39 00    - - Other    30    30    30
    7305.90 00    - Other    30    30    30

73.06        Other tubes, pipes and hollow
        profiles (for example, open seam
        or welded, riveted or similarly
        closed), of iron or steel.

    7306.10 00    - Line pipe of a kind used for oil
        or gas pipelines    30    30    30
    7306.20 00    - Casing and tubing of a kind used
        in the drilling for oil or gas    30    30    30
    7306.30    - Other, welded, of circular cross-
        section, of iron, or non-alloy steel:
    7306.30 10    - - - Boiler tubes, welded    20    20    20
    7306.30 90    - - - Other    30    30    30
    7306.40    - Other, welded, of circular cross-
        section, of stainless steel:
    7306.40 10    - - - Stainless steel pipes and tubes,
        longitudinally welded, with external
        diameter exceeding 60 mm    20    20    20
    7306.40 20    - - - Stainless steel pipes and tubes,
        longitudinally welded, with external
        diameter of 60 mm and below    20    20    20
    7306.40 30    - - - Boiler tubes, welded    20    20    20
    7306.40 90    - - - Other     30    30    30
    7306.50    - Other, welded, of circular cross-
        section, of other alloy steel:
    7306.50 10    - - - Boiler tubes, welded    20    20    20
    7306.50 90    - - - Other    30    30    30
    7306.60 00    - Other, welded, of non-circular
        cross-section    30    30    30
    7306.90    - Other:
    7306.90 10    - - - Bundy-weld pipes and tubes    20    20    20
    7306.90 90    - - - Other     30    30    30

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    30    30    30
    7307.19 00    - - Other    30    30    30
        - Other, of stainless steel:
    7307.21 00    - - Flanges    30    30    30
    7307.22 00    - - Threaded elbows, bends and
        sleeves    30    30    30
    7307.23 00    - - Butt welding fittings    30    30    30
    7307.29 00    - - Other    30    30    30
        - Other:
    7307.91 00    - - Flanges    30    30    30
    7307.92 00    - - Threaded elbows, bends and
        sleeves    30    30    30
    7307.93 00    - - Butt welded fittings    30    30    30
    7307.99 00    - - Other    30    30    30

73.08        Structures (excluding prefabricated
        buildings of heading No. 94.06) and
        parts of structures (for example,
        bridges and bridge-sections, lock-
        gates, towers, lattice masts, roofs,
        roofing frameworks, 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    30    30    30
    7308.20 00    - Towers and lattice masts    30    30    30
    7308.30 00    - Doors, windows and their frames
        and thresholds for doors    30    30    30
    7308.40 00    - Props and similar equipment for
        scaffolding, shuttering or pit-
        propping    30    30    30
    7308.90 00    - Other    30    30    30

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
        exceeding 300 1, whether or not
        lined or heat-insulated, but not
        fitted with mechanical or thermal
        equipment.    30    30    30

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 1, whether or not lined
        or heat-insulated, but not fitted with
        mechanical or thermal equipment.

    7310.10 00    - Of a capacity of 50 1 or more    20    20    20
        - Of a capacity of less than 50 1:
    7310.21 00    - - Cans which are to be closed by
        soldering or crimping    25    20    20
    7310.29 00    - - Other    20    20    20

73.11    7311.00    Containers for compressed or
        liquefied gas, of iron or steel.

    7311.00 10    - - - Seamless steel cylinders for
        gases except for LPG    20    20    20
    7311.00 90    - - - Other    30    30    30

73.12        Stranded wire, ropes, cables, plaited
        bands, slings and the like, of iron or
        steel, not electrically insulated.

    7312.10    - Stranded wire, ropes and cables:
    7312.10 10    - - - Locked coil, flattened strands
        and non-rotating wire ropes    10    10    10
    7312.10 20    - - - Plated or coated with brass, of a
        nominal diameter not exceeding
        3 mm    20    20    20
    7312.10 90    - - - Other    30    30    30
    7312.90 00    - Other    30    30    30

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.    30    30    30

73.14        Cloth (including endless bands), grill,
        netting and fencing, of iron or steel
        wire; expanded metal of iron or steel.

        - Woven products:
    7314.11 00    - - Of stainless steel    30    30    30
    7314.19 00    - - Other    30    30    30
    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    30    30    30
    7314.30 00    - Other grill, netting and fencing,
        welded at the intersection    30    30    30
        - Other grill, netting and fencing:
    7314.41 00    - - Plated or coated with zinc    30    30    30
    7314.42 00    - - Plastic coated    30    30    30
    7314.49 00    - - Other    30    30    30
    7314.50    - Expanded metal    30    30    30

73.15        Chain and parts thereof, of iron or steel.

        - Articulated link chain and parts thereof:
    7315.11 00    - - Roller chain    30    30    30
    7315.12    - - Other chain:
    7315.12 10    - - - Anchor chain    10    10    10
    7315.12 90    - - - Other    30    30    30
    7315.19 00    - - Parts    30    30    30
    7315.20 00    - Skid chain    30    30    30
        - Other chain:
    7315.81 00    - - Stud link    30    30    30
    7315.82 00    - - Other, welded link    30    30    30
    7315.89    - - Other:
    7315.89 10    - - - Automotive timing chain    10    10    10
    7315.89 90    - - - Other    30    30    30
    7315.90 00    - Other parts    30    30    30

73.16    7316.00 00    Anchors,  grapnels and parts thereof,
        of iron or steel.    10    10    10

73.17    7317.00 00    Nails, tacks, drawing pins, corrugated
        nails, staples (other than those of
        heading No. 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.    30    30    30

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    30    30    30
    7318.12 00    - - Other wood screws    30    30    30
    7318.13 00    - - Screw hooks and screw rings    30    30    30
    7318.14 00    - - Self-tapping screws    30    30    30
    7318.15 00    - - Other screws and bolts, whether
        or not with their nuts or washers    30    30    30
    7318.16 00    - - Nuts    30    30    30
    7318.19 00    - - Other    30    30    30
        - Non-threaded articles:
    7318.21 00    - - Spring washers and other lock
        washers    30    30    30
    7318.22 00    - - Other washers    30    30    30
    7318.23 00    - - Rivets    30    30    30
    7318.24 00    - - Cotters and cotter-pins    30    30    30
    7318.29 00    - - Other    30    30    30

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 steel, not
        elsewhere specified or included.

    7319.10 00    - Sewing, darning or embroidery
        needles    30    30    30
    7319.20 00    - Safety pins    30    30    30
    7319.30 00    - Other pins    30    30    30
    7319.90 00    - Other

73.20        Springs and leaves for springs, of
        iron or steel.

    7320.10 00    - Leaf-springs and leaves therefor    30    30    30
    7320.20 00    - Helical springs    30    30    30
    7320.90 00    - Other    30    30    30

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 both gas and other
        fuels    40    35    30
    7321.12 00    - - For liquid fuel    40    35    30
    7321.13 00    - - For solid fuel    40    35    30
        - Other appliances:
    7321.81 00    - - For gas fuel or both gas
        and other fuels    40    35    30
    7321.82 00    - - For liquid fuel    40    35    30
    7321.83 00    - - For solid fuel    40    35    30
    7321.90 00    - Parts    40    35    30

73.22        Radiators for central heating, not
        electrically heated, and parts
        thereof, of iron or steel;r heaters
        and hotr distributors (including
        distributors which can also distribute
        fresh or conditionedr), 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    30    30    30
    7322.19 00    - - Other    30    30    30
    7322.90 00    - Other    30    30    30

73.23        Table, kitchen or other household
        articles and parts thereof, of iron
        or steel; iron or steel wool; pot
        scourers and scouring or polishing
        pads, gloves and the like, of iron
        or steel.

    7323.10 00    - Iron or steel wool; pot scourers and
        scouring or polishing pads, gloves and
        the like    35    30    30
        - Other:
    7323.91 00    - - Of cast iron, not enamelled    40    35    30
    7323.92 00    - - Of cast iron, enamelled    40    35    30
    7323.93 00    - - Of stainless steel    40    35    30
    7323.94 00    - - Of iron (other than cast iron)
        or steel, enamelled    40    35    30
    7323.99 00    - - Other    40    35    30

73.24        Sanitary ware and parts thereof,
        of iron or steel.

    7324.10 00    - Sinks and wash basins, of stainless
        steel    40    35    30
        - Baths:
    7324.21 00    - - Of cast iron, whether or not
        enamelled    40    35    30
    7324.29 00    - - Other    40    34    30
    7324.90 00    - Other, including parts    40    35    30

73.25        Other cast articles of iron or steel.

    7325.10 00    - Of non-malleable cast iron    35    30    30
        - Other:
    7325.91 00    - - Grinding balls and similar articles
        for mills    30    30    30
    7325.99 00    - - Other    35    30    30

73.26        Other articles of iron or steel.

        - Forged or scamped, but not
        further worked:
    7326.11 00    - - Grinding balls and similar
        articles for mills    30    30    30
    7326.19 00    - - Other    35    30    30
    7326.20 00    - Articles of iron or steel wire    35    30    30
    7326.90    - Other:
    7326.90 10    - - - Ships' rudders, of steel    10    10    10
    7326.90 90    - - - Other    35    30    30

CHAPTER LXXIV
COPPER AND ARTICLES THEREOF

Note:
1.    In this Chapter the following expressions have the meanings hereby assigned to them:cralaw:red

(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:cralaw:red

TABLE - Other elements
    Element    Limiting content % by weight
Ag    Silver    0.25%
As    Arsenic    0.5
    Cadmium    1.3
Cr    Chromium    1.4
Mg    Magnesium    0.8
Pb    Lead    1.5
S    Sulphur    0.7
Sn    Tin    0.8
Te    Tellurium    0.8
Zn    Zinc    1
Zr    Zirconium    0.3
Other elements*, each    0.3

*    Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.

(b)    Copper alloys
Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that:cralaw:red

(i)    the content by weight of at least one of the other elements shall be greater than the limit specified in the foregoing table; or

(ii)    the total content by weight of such other elements exceed 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 (phospor copper) containing more than 15% by weight of phosphorous falls in heading 28.48.

(d)    Bars and rods
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel.) Products, with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed character of articles or products of other headings.

Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading No. 74.03.

(e)    Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(f)    Wire
Rolled, extruded or drawn products, in cils, 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 corner 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.

In the case of heading. No. 74.14, however, 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.

(g)    Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products of heading No. 74.03), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:cralaw:red

—    of a 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 Nos. 74.09 and 74.10 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not hereby assume the character of articles or products of other headings.

(h)    Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be taken to be tubes and pipes provided the inner and outer cross-section are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Note:
1.    In this Chapter the following expressions have the meanings hereby assigned to them:cralaw:red

(a)    Copper-zinc base alloys (brasses)
Alloys of copper and zinc, with or without other elements. When other elements are present:cralaw:red

zinc predominates by weight over each of such other elements:cralaw:red

—    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.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

74.01        Copper mattes; cement copper
        (precipitated copper).

    7401.10 00    - Copper mattes    10    10    10
    7401.20 00    - Cement copper (precipitate
        copper)    10    10    10

74.02    7402.00 00    Unrefined copper; copper
        anodes for electrolytic refining.    10    10    10

74.03        Refined copper and copper
        alloys, unwrought.

        - Refined copper:
    7403.11 00    - - Cathodes and sections of
        cathodes    3    3    3
    7403.12 00    - - Wire-bars    3    3    3
    7403.13 00    - - Billets    3    3    3
    7403.19 00    - - Other    3    3    3
        - Copper alloys:
    7403.21 00    - - Copper-zinc base alloys
        (brass)    3    3    3
    7403.22 00    - - Copper-tin base alloys (bronze    3    3    3
    7403.23 00    - - Copper-nickel base alloys
        (cupro-nickel) or copper-nickel-
        zinc base alloys (nickel silver)    3    3    3
    7403.29 00    - - Other copper alloys (other than
        master alloys of heading No. 74.05)    3    3    3

74.04    7404.00 00    Copper waste and scrap.    3    3    3

74.05    7405.00 00    Master alloys of copper.    10    10    10

74.06        Copper power and flakes.

    7406.10 00    - Powders of non-lamellar
        structure    20    10    10
    7406.20 00    - Powders of lamellar structure;
        flakes    20    10    10

74.07        Copper bars, rods and profiles.

    7407.10 00    - Of refined copper    20    20    20
        - Of copper alloys:
    7407.21 00    - - Of copper-zinc base alloys
        (brass)    20    20    20
    7407.22 00    - - Of copper-nickel base alloys
        (cupro-nickel) or copper-nickel-
        zinc base alloys (nickel silver)    20    20    20
    7407.29 00    - - Other    20    20    20

74.08        Copper wire.

        - Of refined copper:
    7408.11 00    - - Of which the maximum cross-
        sectional dimension exceeds 6 mm    20    20    20
    7408.19 00    - - Other    20    20     20
        - Of copper alloys:
    7408.21 00    - - Of copper-zinc base alloys
        (brass)    20    20    20
    7408.22 00    - - Of copper-nickel base alloys
        (cupro-nickel) or copper-nickel-zinc
        base alloys (nickel silver)    20    20    20
    7408.29 00    - - Other    20    20    20

74.09        Copper plates, sheets and strip, of
        a thickness exceeding 0.15 mm.

        - Of refined copper:
    7409.11 00    - - In coils    20    20    20
    7409.19 00    - - Other    20    20     20
        - Of copper-zinc base alloys (brass)
    7409.21 00    - - In coils    20    20    20
    7409.29 00    - - Other    20    20    20
        - Of copper-tin base alloys (bronze):    20    20    20
    7409.31 00    - - In coils    20    20    20
    7409.39 00    - - Other    20    20    20
    7409.40 00    - Of copper-nickel base alloys
        (cupro-nickel) or copper-nickel-zinc
        base alloys (nickel silver)    20    20    20
    7409.90 00    - Of other copper alloys    20    20    20

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    20    20    20
    7410.12 00    - - Of copper alloys    20    20    20
        - Backed:
    7410.21 00    - - Of refined copper    20    20    20
    7410.22 00    - - Of copper alloys    20    20    20

74.11        Copper tubes and pipes.

    7411.10 00    - - Of refined copper    20    20    20
        - Of copper alloys:
    7411.10 00    - - Of copper-zinc base alloys
        (brass)    20    20    20
    7411.21 00    - - Of copper-nickel base alloys
        (cupro-nickel) or copper-nickel-zinc
        base alloys (nickel silver)    20    20    20
    7411.29 00    - - Other    20    20    20

74.12        Copper tube or pipe fittings
        (for example, couplings, elbows,
        sleeves).

    7412.10 00    - Of refined copper    20    20    20
    7412.20 00    - Of copper alloy    20    20    20

74.13    7413.00 00    Stranded wire, cables, plaited bands
        and the like, of copper, not
        electrically insulated.    30    30    30

74.14        Cloth (including endless bands),
        grill and netting, of copper wire;
        expanded metal of copper.

    7414.10 00    - Endless bands, for machinery    30    30    30
    7414.90 00    - Other    30    30    30

74.15        - Nails and tacks, drawing pins,
        staples (other than those of
        heading No. 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    30    30    30
        - Other articles, not threaded:
    7415.21 00    - Washers (including spring washers)    30    30    30
    7415.29 00    - Other    30    30    30
        - Other threaded articles:
    7415.31 00    - Screws for wood    30    30    30
    7415.32 00    - - Screws for wood    30    30    30
    7415.32 00    - - Other screws; bolts and nuts    30    30    30
    7415.39 00    - - Other

74.16    7416.00 00    Copper springs.    30    30    30

74.17    7417.00 00    Cooking or heating apparatus
        of a kind used for domestic
        purposes, non-electric, and parts
        thereof, of copper.    40    35    30

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    40    35    30
    7418.20 00    - Sanitary ware and parts thereof    40    35    30

74.19        Other articles of copper.

    7419.10 00    - Chain and parts thereof    30    30    30
        - Other:
    7419.91 00    - - Cast, moulded, stamped or
        forged, but not further worked    40    35    30
    7419.99 00    - - Other    35    30    30

CHAPTER LXXV
NICKEL AND ARTICLES THEREOF

Note:
1.    In this Chapter the following expressions have the meanings hereby assigned to them:cralaw:red

(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 square), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b)    Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c)    Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.

(d)    Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products of heading No. 75.02), coiled or not, of solid rectangular (other than square) cross- section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:cralaw:red

—    of rectangular (including square) shape with a thickness not exceeding one-tenth of the width.

—    of a shape other than rectangular or square, of any size provided that  they do not assume the character of articles or products of other  headings.

Heading No. 75.06 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e)    Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular, or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Note:
1.    In this Chapter the following expressions have the meanings hereby assigned to them:cralaw:red

(a)    Nickel, not alloyed

Metal containing by weight at least 99% of nickel plus cobalt, provided that:cralaw:red

(i)    the cobalt content by weight does not exceed 1.5% , and

(ii)    the content by weight of other element does not exceed the limit specified in the following table:cralaw:red

TABLE — Other elements
    Element    Limiting content % by weight
Fe    Iron    0.5
O    Oxygen    0.4
Other elements, each    0.3

(b)    Nickel alloys
Metallic substances in which nickel predominates by weight over each of the other elements provided that:cralaw:red

(i)    the content by weight of cobalt 1.5%,

(ii)    the content by weight of at least one of the other elements shall be greater than the limit specified in the foregoing table, or

(ii)    the total content by weight of elements other than nickel plus cobalt exceeds 1%.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

75.01        Nickel mattes, nickel oxide
        sinters and other intermediate
        products of nickel metallurgy.

    7501.10 00    - Nickel matters    10    10    10
    7501.20 00    - Nickel oxide sinters and
        other intermediate products of
        nickel metallurgy    10    10    10

75.02        Unwrought nickel.

    7502.10 00    - Nickel, not alloyed    3    3    3
    7502.20 00    - Nickel alloys    3    3    3

75.03    7503.00 00    Nickel waste and scrap.    3    3    3

75.04    7504.00 00    Nickel powders and flakes.    10    10    10

75.05        Nickel bars, rods, profiles
        and wire.

        - Bars, rods and profiles:
    7505.11 00    - - Of nickel, not alloyed    20    20    20
    7505.12 00    - - Of nickel alloys    20    20    20
        - Wire:
    7505.21 00    - - Of nickel, not alloyed    20    20    20
    7505.22 00    - - Of nickel alloys    20    20    20

75.06        Nickel plates, sheets, strip
        and foil.

    7506.10 00    - Of nickel, not alloyed    20    20    20
    7506.20 00    - Of nickel alloys    20    20    20

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    20    20    20
    7507.12 00    - - Of nickel alloys    20    20    20
    7507.20 00    - Tube or pipe fittings    20    20    20

75.08    7508.00    Other articles of nickel.

    7508.00 10    - - - Electro-plating anodes,
        wrought or unwrought, including
        those produced by electrolysis    20    20    20
    7508.00 90    - - - Other    30    30    30

CHAPTER LXXVI
ALUMINIUM AND ARTICLES THEREOF

Note:
1.    In this Chapter following expressions have the meanings hereby assigned to them:cralaw:red

(a)    Bars and rods
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross- section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b)    Profiles
Rolled, extruded or drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c)    Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.

(d)    Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products of heading No. 76.01), coiled or not, of solid rectangular (other than square) cross- section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:cralaw:red

—    of a 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 of products of other  headings.

Headings Nos. 76.06 and 76.07 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e)    Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Note:
1.    In this Chapter the following expressions have the meanings hereby assigned to them:cralaw:red

(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:cralaw:red

TABLE — Other elements
Element    Limiting content % by weight
Fe + Si (iron plus silicon)    1
Other elements (1), each    0.1 (2)

(1)    Other elements are, for example Cr, Cu, Mg, Mn, Ni, Zn.

(2)    Copper is permitted in a proportion greater than 0.1% but not more than 0.2%, provided that neither the chromium nor manganese content exceeds 0.05%.

(b)    Aluminium alloys
Metallic substances in which aluminium predominates by weight over each of the other elements, provided that:cralaw:red

(i)    the content by weight of at least one of the other elements or of iron plus silicon taken together shall be greater than the limit specified in the foregoing table; or

(ii)    the total content by weight of such other elements exceeds 1%.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

76.01        Unwrought aluminium.

    7601.10 00    - Aluminium, not alloyed    3    3    3
    7601.20 00    - Aluminium alloys    3    3    3

76.02    7602.00 00    Aluminium waste and scrap.    3    3    3

76.03        Aluminium powders and flakes.

    7603.10 00    - Powders of non-lamellar
        structure    10    10    10
    7603.20 00    - Powders of lamellar structure;
        flakes    10    10    10

76.04        Aluminum bars, rods and profiles

76.04    7604.10 00    - Of aluminium, not alloyed    20    20    20
        - Of aluminium alloys:
    7604.21 00    - - Hollow profiles    20    20    20
    7604.29 00    - - Other

76.05        Aluminium wire.

    7605.11 00    - - Of which the maximum cross-
        sectional dimension exceeds 7 mm    10    10    10
    7605.19 00    - - Other    10    10    10
        - Of aluminium alloys:
    7605.21 00    - - Of which the maximum cross-
        sectional dimension exceeds 7 mm    10    10    10
    7605.29 00    - - Other    10    10    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    20    20    20
    7606.12 00    - - Of aluminium alloys    20    20    20
        - Other:
    7606.91 00    - - Of aluminium, not alloyed    20    20    20
    7606.92 00    - - Of aluminium alloys    20    20    20

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    20    20    20
    7607.19 00    - - Other    20    20    20
    7607.20 00    - Backed    20    20    20

76.08        Aluminium tubes and pipes.

    7608.10 00    - Of aluminium, not alloyed    20    20    20
    7608.20 00    - Of aluminium alloys    20    20    20

76.09    7609.00 00    Aluminium tube or pipe fittings
        (for example, couplings, elbos,
        sleeves).    20    20    20

76.10        Aluminium structures (excluding
        prefabricated buildings of heading
        No. 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    35    30    30
    7610.90 00    - Other    35    30    30

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 1,
        whether or not lined or heat-insulated,
        but not fitted with mechanical or
        thermal equipment.    30*    30*    30*

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 1,
        whether or not lined or hear-insulated,
        but not fitted with mechanical or
        thermal equipment.

    7612.10 00    - Collapsible tubular containers    30    30    30
    7612.90 00    - Other    30    30    30

76.13    7613.00 00    Aluminium containers for
        compressed or liquefied gas.    30    30    30

76.14        Stranded wire, cables, plaited
        bands and the like, of aluminium,
        not electrically insulated.

    7614.10 00    - With steel core    30    30    30
    7614.90 00    - Other    30    30    30

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.

    7615.10 00    - Table, kitchen, or other household
        articles and parts thereof; pot
        scourers and scouring or polishing
        pads, gloves and the like    40    35    30
    7615.20 00    - Sanitary ware and parts thereof    40    35    30

76.16        Other articles of aluminium.

    7616.10 00    - Nails, tacks, staples (other than
        those of heading No. 83.05), screws,
        bolts, nuts, screw hooks, rivets,
        cotters, cotter-pins, washers and
        similar articles    40    35     30
    7616.90 00    - Other:
    7616.90 10    - - - Ferrules for pencil manufacture    20*    20*    20*
    7616.90 20    - - - Cloth, grill, netting, and
        expanded metal, of aluminium    30    30    30
    7616.90 30    - - - Aluminium slugs, round, of such
        dimension that the thickness exceeds
        one tenth of the diameter    20    20    20
    7616.90 90    - - - Other    40    35    30

* Annex A

CHAPTER LXXVII
(Reserved for possible future use in the Harmonized System)

CHAPTER LXXVIII
LEAD AND ARTICLES THEREOF

Note:
1.    In this Chapter the following expressions have the meanings hereby assigned to them:cralaw:red

(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 castor sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b)    Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c)    Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.

(d)    Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products of heading No. 78.01), coiled or not, of solid rectangular (other than square) cross- section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:cralaw:red

—    of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,

—    of a shape other than rectangular or square, of any size provided that  they do not assume the character of articles or products of other headings.

Heading No. 78.04 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e)    Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

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:cralaw:red

TABLE — Other elements
    Elements    Limiting content % by weight
Ag    Silver    0.02
As    Arsenic    0.005
Bi    Bismuth    0.05
Ca    Calcium    0.002
    Cadmium    0.002
Cu    Copper    0.08
Fe    Iron    0.002
S    Sulphur    0.002
Sb    Antimony    0.005
Sn    Tin    0.005
Zn    Zinc    0.002
Other (for example Te), each    0.001
    Rate of Duty (%)
HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996
78.01        Unwrought lead.

    7801.10 00    - Refined
        - Other:    10    10    10
    7801.91 00    - - Containing by weight antimony
        as the principal other element    3    3    3
    7801.99 00    - - Other    3    3    3

78.02    7802.00 00    Lead waste and scrap.    3    3    3

78.03    7803.00 00    Lead bars, rods, profiles and wire.    20    20    20

78.04        Lead plates, sheets, strip and
        foil; lead powders and flakes.

        - Plates, sheets, strip and foil:
    7804.11 00    - - Sheets, strip and foil of a
        thickness (excluding any backing)
        not exceeding 0.2 mm    20    20    20
    7804.19 00    - - Other    20    20    20
    7804.20 00    - Powders and flakes    10    10    10

78.05    7805.00 00    - Lead tubes, pipes and tube or
        pipe fittings (for example, couplings,
        elbows, sleeves).    20    20    20

78.06    7806.00 00    Other articles of lead.    40    35    30

CHAPTER LXXIX
ZINC AND ARTICLES THEREOF

Note:
1.    In this Chapter the following expressions have the meaning hereby assigned  to them:cralaw:red

(a)    Bars and rods
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b)    Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expressions also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c)    Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.

d)    Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products of heading No. 79.01), coiled or not, of solid rectangular (other than square) cross- section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two side being straight, of equal length and parallel) of a uniform thickness, which are:cralaw:red

—    of rectangular (including square) shape with thickness not exceeding one-tenth of the width,

—    of a shape other than rectangular or square, of any size provided that they do not assume the character of articles or products of other headings.

Heading No. 79.05 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(c)    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 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-section may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Note:
1.    In this Chapter the following expressions have the meanings hereby assigned to them:cralaw:red

(a)    Zinc, not alloyed
Metal containing by weight at least 97.5% of zinc.

(b)    Zinc alloys
Metallic substance in which zinc predominates by weight over each of the other elements, provided that the total content by weight of such other elements exceeds 2.5%.

(c)    Zinc dust
Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least 80% by weight of the particles pass through a sieve with 63 micrometers (microns) mesh. It must contain at least 85% by weight of metallic zinc.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

79.01        Unwrought zinc.

        - Zinc, not alloyed:
    7901.11 00    - - Containing by weight 99.99%
        or more of zinc    3    3    3
    7901.12 00    - - Containing by weight less than
        99.99% of zinc    3    3    3
    7901.20 00    - Zinc alloys    3    3    3

79.02    7902.00 00    Zinc waste and scrap.    3    3    3

79.03        Zinc dust, powders and flakes.

    7903.10 00    - Zinc dust    10    10    10
    7903.90 00    - Other    10    10    10

79.04    7904.00 00    Zinc bars, rods, profiles and wire.    20    20    20

79.05    7905.00 00    Zinc plates, sheets, strip and foil.    20    20    20

79.06    7906.00 00    Zinc tubes, pipes and tube or
        pipe fittings (for example,
        couplings, elbows, sleeves).    20    20    20

79.07        Other articles of zinc.

    7907.10 00    - Gutters, roof capping, skylight
        frames and other fabricated
        building components    30    30    30
    7907.90 00    - Other    40    35    30

CHAPTER LXXX
TIN AND ARTICLES THEREOF

Note:
1.    In this Chapter the following expressions have the meanings hereby assigned to them:cralaw:red

(a)    Bars and rods
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b)    Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c)    Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.

(d)    Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products of heading No. 80.01), coiled or not, of solid rectangular (other than square) cross- section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:cralaw:red

—    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 Nos. 80.004 and 80.005 apply, inter alia, to plates, sheets, strip and foil with patters (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e)    Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Note:
1.    In this Chapter the following expressions have the meanings hereby assigned to them:cralaw:red

(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:cralaw:red

TABLE — Other elements
    Element    Limiting content % by weight
Bi    Bismuth    0.1
Cu    Copper    0.4
 (b)    Tin alloys

Metallic substances in which tin predominates by weight over each of the other elements, provided that:cralaw:red

(i)    the total content by weight of such other elements exceeds 1%; or

(ii)    the content by weight of either bismuth or copper shall be equal to or greater than the limit specified in the foregoing table.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

80.01        Unwrought tin.

    8001.10 00     - Tin, not alloyed     3      3     3
    8001.20 00     - Tin alloys    3     3     3

80.02    8002.00 00    Tin waste and scrap.    3      3     3

80.03     8003.00 00    Tin bars, rods, profiles and
        wire.    20    20    20

80.04    8004.00 00     Tin plates, sheets and strip, of a
        thickness exceeding 0.2 mm.    20    20    20

80.05        Tin 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; tin powders
        and flakes.

    8005.10 00     - Foil    20    20    20
    8005.20 00    - Powders and flakes    10    10    10

80.06    8006.00 00    Tin tubes, pipes and tube or pipe
        fittings (for example, couplings,
        elbows, sleeves).    20    20    20

80.07    8007.00 00    Other articles of tin.    40    35     30

CHAPTER LXXXI
 OTHER BASE METALS; CERMETS; ARTICLES THEREOF

Subheading Note:
1.    Note 1 to Chapter 74, defining "bars and rods", "profiles", "wire", and "plates, sheets, strip and foil" shall apply, mutatis mutandis, to this Chapter.

    Rate of Duty (%)

HDG    HARMONIZED
 NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

81.01        Tungsten (wolfram) and articles
        thereof, including waste and scrap.

    8101.10 00    - Powders    10    10    10
        - Other:
    8101.91 00    - - Unwrought tungsten, including
        bars and rods obtained simply by
        sintering; waste and scrap    10    10    10
    8101.92 00    - - Bars and rods, other than those
        obtained simply by sintering,
        profiles, plates sheets, strip and foil    10    10    10
    8101.93 00    - - Wire    10    10    10
    8101.99 00    - - Other    10    10    10

81.02        Molybdenum and articles
        thereof, including waste and
        scrap.

    8102.10 00    - Powders    10    10    10
        - Others
    8102.91 00    - - Unwrought molybdenum,
        including bars and rods obtained
        simply by sintering; waste and
        scrap    10    10    10
    8102.92 00    - - Bars and rods, other than
        those obtained simply by
        sintering, profiles, plates,
        sheets, strip and foil    10    10    10
    8102.93 00    - - Wire    10    10    10
    8102.99 00    - - Other    10    10    10

81.03        Tantalum and articles thereof,
        including waste and scrap.

    8103.10 00    - Unwrought tantalum, including
        bars and rods obtained simply
        by sintering; waste and scrap;
        powders    10    10    10
    8103.90 00    Other    10    10    10

81.04        Magnesium and articles thereof,
        including waste and scrap.

        - Unwrought magnesium:
    8104.11 00    - - Containing at least 99.8%
        by weight of magnesium    10    10    10
    8104.19 00    - - Other    10    10    10
    8104.20 00    - Waste and scrap    10    10    10
    8104.30 00    - Raspings, turnings and
        granules, graded according
        to size; powders    10    10    10
    8104.90 00    - Other    10    10    10

81.05        Cobalt matters and other
        intermediate products of
        cobalt metallurgy; cobalt
        and articles thereof,
        including waste and scrap.

    8105.10 00    - Cobalt matters and other
        intermediate products of
        cobalt metallurgy; unwrought
        cobalt; waste and scrap;
        powders    10    10    10
    8105.90 00    - Other    10    10    10

81.06    8106.00 00    Bismuth and articles thereof,
        including waste and scrap    10    10    10

81.07        Cadmium and articles thereof,
        including waste and scrap.

    8107.10 00    - Unwrought cadmium; waste
        and scrap; powders    10    10    10
    8107.90.00    - Other    10    10    10

81.08        Titanium and articles thereof,
        including waste and scrap.

    8108.10 00    - Unwrought titanium; waste and
        scrap    10    10    10
    8108.90 00    - Other    10    10    10

81.09        Ziconium and articles thereof,
        including waste and scrap.

    8109.10 00    - Unwrought zirconium; waste
        and scrap; powders    10    10    10
    8109.90 00    - Other    10    10    10

81.10    8110.00 00    Antimony and articles thereof,
        including waste and scrap.    10    10    10

81.11    8111.00 00    Manganese and articles thereof,
        including waste and scrap.    10    10    10

81.12        Beryllium, chromium, germanium
        vanadium, gallium, hafnium,
        indium, niobium (columbium),
        rhenium, and thallium, and
        articles of these metals,
        including waste and scrap.

        - Beryllium:
    8112.11 00    - - Unwrought; waste and
        scrap; powders    10    10    10
    8112.19 00    - - Other    10    10    10
    8112.20 00    - Chromium    10    10    10
    8112.30 00    - Germanium    10    10    10
    8112.40 00    - Vanadium    10    10    10
        - Other:
    8112.91 00    - - Unwrought; waste and
        scrap; powders    10    10    10
    8112.99 00    - Other    10    10    10

81.13    8113.00 00    Cermets and articles thereof,
        including waste and scrap.    10    10    10

CHAPTER LXXXII
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 No. 82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part of:cralaw:red

(a)    Base metal;chanroblesvirtualawlibrary

(b)    Metal carbides or cermets;chanroblesvirtualawlibrary

(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 No. 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 No. 85.10.

3.    Sets consisting of one or more knives of heading No. 82.11 and at least an equal number of articles of heading No. 82.15 are to be classified in heading No. 82.15.

    Rate of Duty (%)

HDG    HARMONIZED
NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

82.01        Hand tools, the following:
        spades, shovels, mattocks,
        picks, hoes, forks, and rakes;
        axes, bill books and similar
        hewing tools; secateurs 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    30    30    30
    8201.20 00    - Forks    30    30    30
    8201.30 00    - Mattocks,, picks, hoes and
        rakes    30    30    30
    8201.40 00    - Axes, bill hooks and similar
        hewing tools    30    30    30
    8201.50 00    - One-handed secateurs
        (including poultry shears)    35    30    30
    8201.60 00    - Head shears, two-handed
        pruning shears and similar
        two-handed shears    30    30    30
    8201.90 00    - Other hand tools of a kind
        used in agriculture, horticulture
        or forestry    30    30    30

82.02        Hand saws; blades for saws of
        all kinds (including slitting,
        slotting or toothless saw
        blades).

    8202.10 00    - Hand saws    30    30    30
    8202.20 00    - Band saw blades    20    20    20
        - Circular saw blades
        (including slitting or slotting saw
        blades);
    8202.31 00    - - With working part of steel    20    20    20
    8202.32 00    - - With working part of other
        materials    20    20    20
    8202.40 00    - Chain saw blades    20    20    20
        - Other saw blades:
    8202.91 00     - - Straight saw blades, for
        working metal     20    20    20
    8202.99 00    - - Other

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, raps and similar tools    30    30    30
    8203.20 00    - Pliers (including cutting
        pliers), pincers, tweezers and
        similar tools    30    30    30
    8203.30 00    - Metal cutting shears and
        similar tools    30    30    30
    8203.40 00    - Pipe-cutters, bolt croppers,
        perforating punches and
        similar tools    30    30    30

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    30    30    30
    8204.12 00    - - Adjustable    30    30    30
    8204.20 00    - Interchangeable spanner
        sockets, with or without
        handles    30    30    30

82.05        Hand tools (including glaziers'
        diamonds), not elsewhere
        specified or included; blow
        lamps; vices, clamps and the
        like, other than accessories
        for and parts of, machine
        tools; anvils; portable forges;
        hand or pedal-operated grinding
        wheels with frameworks.

    8205.10 00    - Drilling, threading or
        tapping tools    30    30    30
    8205.20 00    - Hammers and sledge hammers    30    30    30
    8205.30 00    - Planes, chisels, gouges and
        similar cutting tools for
        working wood    30    30    30
    8205.40 00    - Screwdrivers    30    30    30
        - Other hand tools (including
        glaziers' diamonds):
    8205.51 00    - - Household tools    30    30    30
    8205.59 00    - - Other    30    30    30
    8205.60 00    - Blow lamps    30    30    30
    8205.70 00    - Vices, clamps and the like    30    30    30
    8205.80 00    - Anvils; portable forges;
        hand or pedal-operated grinding
        wheels with frameworks    30    30    30
    8205.90 00    - Sets of articles of two or
        more of the foregoing sub-
        headings    30    30    30

82.06    8206.00 00    Tools of two or more of the
        headings Nos. 82.02 to 82.05,
        put up in sets for retail sale.    30    30    30

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:
    8207.11 00    - - With working part of sintered
        metal carbide or cermets    10    10    10
    8207.12 00    - With working part of other
        material    10    10    10
    8207.20 00    - Dies for drawing or extruding
        metal    10    10    10
    8207.30 00    - Tools for pressing, stamping
        or punching    10    10    10
    8207.40 00    - Tools for tapping or
        threading    10    10    10
    8207.50 00    - Tools for drilling, other
        than for rock drilling    10    10    10
    8207.60 00    - Tools for boring or
        broaching    10    10    10
    8207.70 00    - Tools for milling    10    10    10
    8207.80 00    - Tools for turning    10    10    10
    8207.90 00    - Other interchangeable tools    10    10    10

82.08        Knives and cutting blades, for
        machines or for mechanical
        appliances.

    8208.10 00    - For metal working    10    10    10
    8208.20 00    - For wood working    10    10    10
    8208.30 00    - For kitchen appliances or
        for machines used by the food
        industry    10    10    10
    8208.40 00    - For agricultural, horticulture
        or forestry machines    10    10    10
    8208.90 00    - Other    10    10    10

82.09    8209.00 00    Plates, stocks, tips and the
        like for tools, unmounted, of
        sintered metal carbides or
        cermets.    10    10    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.    40    35    30

82.11        Knives with cutting blades,
        serrated or not (including
        pruning knives), other than
        knives of heading No. 82.08,
        and blades therefor.

    8211.10 00    - Sets of assorted articles    35    30    30
        - Other:   
    8211.91 00    - - Table knives having fixed
        blades    35    30    30
    8211.92 00    - - Other knives having fixed
        blades    35    30    30
    8211.93.00    - - Knives having other than
        fixed blades    35     30    30
    8211.94 00     - - Blades    35     30    30

82.12        Razors and razor blades
        (including razor blade blanks
        in strips).

    8212.10 00    - Razors    35    30    30
    8212.20 00    - Safety razor blades,
        including razor blade blanks
        in strips    35    30    30
    8212.90 00     - Other parts

82.13    8213.00 00    Scissors, tailors' shears and
        similar shears, and blades
        therefore.    35    30    30

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    35    30    30
    8214.20 00    - Manicure or pedicure sets
        and instruments (including nail
        files)    35    30    30
    8214.90 00    - Other    35    30    30

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    35    30    30
    8215.20 00    - Other sets of assorted
        articles     35    30    30
        - Other:
    8215.91 00    - - Plated with precious metal    35    30    30
    8215.99 00    - - Other    35    30    30

CHAPTER LXXXIII
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 No. 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 No. 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.

    Rate of Duty (%)

HDG    HARMONIZED
NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

83.01        Padlocks and locks (key, com-
        bination or electrically
        operated), of base metal;
        clasps and frames with clasps,
        incorporating locks, of base
        metal; keys for any of the
        foregoing articles, or base
        metal.

    8301.10 00    - Padlocks    30*    30*    30*
    8301.20 00    - Locks of a kind used for
        motor vehicles    30*    30*    30*
    8301.30 00    - Locks of a kind used for
        furniture    30    30    30
    8301.40 00    - Other locks    30*    30*    30*
    8301.50 00    - Clasps and frames with
        clasps incorporating locks    30    30    30
    8301.60 00    - Parts    30*    30*    30*
    8301.70 00    - Keys presented separately    30    30    30

83.02        Base metal mountings, fittings
        and similar articles suitable
        for furniture, doors, stair-
        case, windows, blinds,
        coachwork, saddlery, trunks,
        chests, caskets or the like;
        base metal hat-racks, hat-pegs,
        brackets and similar fixtures;
        castors with mounting of base
        metal; automatic door closers
        of base metal.

    8302.10 00    - Hingers    30    30    30
    8302.20 00    - Castors    30    30    30
    8302.30 00    - Other mountings, fittings
        and similar articles suitable
        for motor vehicles    30    30    30
        - Other mountings, fittings
        and similar articles;
    8302.41 00    - - Suitable for buildings    30    30    30
    8302.42 00    - - Other, suitable for
        furniture    30    30    30
    8302.49 00    - Other    30    30    30
    8302.50 00    - Hat-racks, hat-pegs,
        brackets and similar fixtures    30    30    30
    8302.60 00    - Automatic door closers    30    30    30

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.    30    30    30

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 No. 94.03.    40    35    30

83.05        Fittings for loose-leaf binders
        or files, letter clips, letter
        corners, paper clips, indexing
        tag 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    30    30    30
    8305.20 00    - Staples in strips    30    30    30
    8305.90 00    - Other, including parts    30    30    30

83.06        Bells, gongs and the like,
        non-electric, of base metal;
        statuettes and other ornaments,
        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    40    35    30
        - Statuettes and other ornaments:
    8306.21 00    - - Plated with precious metal    40    35    30
    8306.29 00    - - Other    40    35    30
    8306.30 00    - Photograph, picture or
        similar frames; mirrors    40    35    30

83.07        Flexible tubing of base metal,
        with or without fittings.

    8307.10 00    - Of iron or steel    30    30    30
    8307.90 00    - Of other base metal    30    30    30

83.08        Clasps, frames with clasps,
        buckles, buckle-clasps, hooks,
        eyes, eyelets and the like,
        of base metal, of a kind used
        for clothing, footwear, awnings,
        handbags, travel goods or other
        made up articles; tubular or
        bifurcated rivets, of base
        metal; beads and spangles, of
        base metal.

    8308.10 00    - Hooks, eyes and eyelets    30    30    30
    8308.20 00    - Tubular or bifucated rivets    30    30    30
    8308.90 00    - Other, including parts    40    35    30

83.08        Stoppers, caps and lids
        (including crown corks, screw
        caps and pouring stoppers),
        capsules for bottles, threaded
        bungs, bung covers, seals and
        other packing accessories,
        of base metal.

    8309.10 00    - Crown corks    30    30    30
    8309.90 00    - Other     30    30    30

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
        No. 94.05.    40    35    30

83.11        Wire, rods, tubes, plates,
        electrodes and similar products,
        of base metal or of metal
        carbides, coated or cored with
        flux materials, 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    30    30    30
    8311.20 00    - Core wire of base metal, for
        electric arc-welding    30    30    30
    8311.30 00    - Coated rods and cored wire,
        of base metal, for soldering,
        brazing or welding by flame    30    30    30
    8311.90 00    - Other, including parts    30    30    30

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:cralaw:red

(a)    Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanized rubber (heading No. 40.10); or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of unhardened vulcanised rubber (heading No. 40.16);chanroblesvirtualawlibrary

(b)    Articles of leather or of composition leather (heading No. 42.04) or of furskin (heading No. 43.03), of a kind used in machinery or mechanical appliances or for other technical uses;chanroblesvirtualawlibrary

(c)    Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);chanroblesvirtualawlibrary

(d)    Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV);chanroblesvirtualawlibrary

(e)    Transmission or conveyor belts of textile material (heading No. 59.10) or other articles of textile material for technical uses (heading No. 59.11);chanroblesvirtualawlibrary

(f)    Precious or semi-precious stones (natural, synthetic or reconstructed) of headings Nos. 71.02 to 71.04, or articles wholly of such stones of heading No. 71.16, except unmounted worked sapphires and diamonds for styli (heading No. 85.22);chanroblesvirtualawlibrary

(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);chanroblesvirtualawlibrary

(h)    Drill pipe (heading No. 73.04);chanroblesvirtualawlibrary

(i j)    Endless belts of metal wire or strip (Section XV);chanroblesvirtualawlibrary

(k)    Articles of Chapter 82 or 83;chanroblesvirtualawlibrary

(l)    Articles of Section XVII;chanroblesvirtualawlibrary

(m)    Articles of Chapter 90;chanroblesvirtualawlibrary

(n)    Clocks, watches or other articles of Chapter 91;chanroblesvirtualawlibrary

(o)    Interchangeable tools of heading No. 82.07 or brushes of a kind used as parts of machines of heading No. 96.03; similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42k, 43, 45 or 59 heading No. 68.04 or 69.09); or

(p)    Articles of Chapter 95.

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 No. 84,.84, 85.44, 85.45. 85.46 or 85.47) are to be classified according to the following rules:cralaw:red

(a)    Parts which are goods included in any of the headings of Chapters 84 or 85 (other than headings Nos. 84.85 and 85.48) are in all cases to be classified in their respective headings;chanroblesvirtualawlibrary

(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 No. 84.79 or 85.43) are to be classified with the machines of that kind.  However, parts which are equally suitable for use principally with the goods of headings Nos. 85.17 and 85.25 to 85.28 are to be classified in heading No. 85.17;chanroblesvirtualawlibrary

3.    Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines adapted 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 purposes of these Notes, the expression "machine" means any machine, machinery, plant, equipment, apparatus or appliances cited in the headings of Chapter 84 or 85.

* Annex A

CHAPTER LXXXIV
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF

Notes:
1.    The Chapter does not cover:cralaw:red

(a)    Millstones, grindstones or other articles of Chapter 68;chanroblesvirtualawlibrary

(b)    Appliances or machinery (for example, pumps) or parts thereof, of ceramic material (Chapter 69);chanroblesvirtualawlibrary

(c)    Laboratory glassware (heading No. 70.17); machinery; appliances or other articles for technical uses or parts thereof, of glass (heading No. 70.19 or 70.20);chanroblesvirtualawlibrary

(d)    Articles of heading No. 73.21 or 73.22 or similar articles of other base metals (Chapters 74 or 76 or 78 to 81);chanroblesvirtualawlibrary

(e)    Electro-mechanical tools for working in the hand, of heading No. 85.08 or electro-mechanical domestic appliances of heading No. 85.09; or

(f)    Hand-operated mechanical floor sweepers, not motorised (heading No. 96.03).

2.    Subject to the operation of Note 3 to Section XVI, a machine or appliance which answers to a description in one or more of the headings Nos. 84.01 to 84.24 and at the same time to a description in one or other of the headings Nos. 84.25 to 84.80 is to be classified under the appropriate heading of the former group and not the latter.

Heading No. 84.19 does not, however, cover:cralaw:red

(a)    Germination plant, incubators or brooders (heading No. 84.36;chanroblesvirtualawlibrary

(b)    Grain dampening machines (heading No. 84.37);chanroblesvirtualawlibrary

(c)    Diffusing apparatus for sugar juice extraction (heading No. 84.38);chanroblesvirtualawlibrary

(d)    Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading No. 84.51); or

(e)    Machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary.

Heading No. 84.22 does not cover:cralaw:red

(a)    Sewing machines for closing bags or similar containers (heading No. 84.52); or

(b)    Office machinery of heading No. 84.72.

3.    A machine-toll for working any material which answers to a description in heading No. 84.56 and at the same time to a description in heading No. 84.57, 74.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading No. 84.56.

4.    Heading No. 84.57 applies only to machine-tools for working metal  (other than lathes) which can carry out different types of machining operations either:cralaw:red

(a)    by automatic tool change from a magazine or the like in conformity with a machining programs (machining centres);chanroblesvirtualawlibrary

(b)    by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or

(c)    by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).

5.    (A)  For the purposes of heading No. 84.71,  the expression "automatic data processing machines" means:cralaw:red

(a)    Digital machines, capable of (1) storing the processing program or programs and at least the data immediately necessary for the execution of the program; (2) being freely programmed in accordance with the requirements of the user; (3) performing arithmetical computations specified by the user; and, (4) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run;chanroblesvirtualawlibrary

(b)    Analogue machines capable of simulating mathematical models and comprising at least: analogue elements, control elements and programming elements;chanroblesvirtualawlibrary

(c)    Hybrid machines consisting of either a digital machine with analogue elements or an analogue machine with digital elements.

(B)    Automatic data processing machines may be in the form of systems consisting of a variable number of separately-housed units.  A unit is to be regarded as being part of the complete system if it meets all the following conditions:cralaw:red

(a)    it is connectable to the central processing unit either directly or through one or more other units;chanroblesvirtualawlibrary

(b)    it is specifically designed as part of such a system (it must, in particular, unless it is a power supply unit, be able to accept or deliver data in a form (code or signals) which can be used by the system).

Such units presented separately are also to be classified in heading No. 84.71.

Heading No. 84.71 does not cover machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function.  Such machines are classified in the headings appropriate to their respective functions, or failing that, in residual headings.

6.    Heading No. 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 No. 73.26.

7.    A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.

Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading No. 84.79.  Heading No. 84.79 also covered machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material from combination of such materials.

Subheading Note:
1.    Subheading No. 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 redound.

    Rate of Duty (%)

HDG    HARMONIZED
NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

84.01        Nuclear reactors; fuel elements
        (cartridges), non-irradiated, for
        nuclear reactors; machinery and
        apparatus for isotopic separation.

    8401.10 00    - Nuclear reactors    10    10    10
    8401.20 00    - Machinery and apparatus for
        isotopic separation, and parts
        thereof    10    10    10
    8401.30 00    - Fuel elements (cartridges),
        non-irradiated    10    10    10
    8401.40 00    - Parts of nuclear reactors    10    10    10

8402        Steam or other vapour generating
        boilers (other than central
        heating hot water boilers capable
        also of producing low pressure
        steam); superheated water boilers.

        - Steam or other vapour generating
        boilers;
    8402.11 00    - - Watertube boilers with a
        steam production exceeding 45 t
        per hour     10    10    10
    8402.12 00    - - Watertube boilers with a
        steam production not exceeding
        45 t per hour;
    8402.12 10    - - With rating above 9.4 t
        per hour    10    10    10
    8402.12 90    - - Other    20    20    20
      8402.19    - - Other vapour generating
        boilers, including hybrid
        boilers:
    8402.19 10    - - With rating above 9.4 t
        per hour    10     10    10
    8402.19 90    - - Other    20    20    20
    8402.20    - Super-heated water boilers:
    8402.20 10    - - With rating above 9.4 t
        per hour    10    10    10
    8402.20 90    - - Other    20    20    20
    8402.90 00    - Parts    10    10    10

84.03        Central heating boilers other
        than those of heading No. 84.02
    8403.10 00    - Boilers    10    10    10
    8403.90 00    - Parts    10    10    10

84.04        Auxiliary plant for use with
        boilers of heading No. 84.02
        or 84.03 (for example,
        economisers, super-heaters,
        soot removers, gas recoverers);
        condensers for steam or other
        vapour power units.

    8404.10    - Auxiliary plant for use with
        boilers of heading No. 84.02
        or 84.03:
    8404.10 10    - - - Auxiliary plant for use
        with boilers of heading No.

        84.02    10    10    10
    8404.10 90    - - - Other    10    10    10
    8404.20 00    - Condensers for steam and
        other vapour power units    10    10    10
    8404.90    - Parts:
    8404.90 10    - - - For auxillary plant for
        use with boilers of heading
        No. 84.02    10    10    10
    8404.90 90    - - - Other    10    10    10

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.    10    10    10
    8405.90 00    - Parts    10    10    10

84.06        Steam turbines and other
        vapour turbines.

        - Turbines:
    8406.11 00    - - For marine propulsion    10    10    10
    8406.19 00    - - Other    10    10    10
    8406.90 00    - Parts    10    10    10

84.07        Spark-ignition reciprocating
        or rotary internal combustion
        piston engines.

    8407.10 00    -rcraft engines     3     3     3
        - Marine propulsion engines:
    84071.21 00    - - Outboard motors    10    10    10
    8407.29 00    - - Other    Free    Free    Free
        - Reciprocating piston engines
        of a kind used for the propulsion
        of vehicles of Chapter 87:
    8407.31    - - Of a cylinder capacity
        not exceeding 50 cc:
    8407.31 10    - - - For power tillers    Free    Free    Free
    8407.31 90    - - - Other    10    10    10
        - - Of a cylinder capacity
        exceeding 50 cc but not
        exceeding 250 cc:
    8407.32 10    - - - Engines for sports cars
        and racing cars    30    30    30
    8407.32 20    - - - For power tillers    Free    Free    Free
    8407.32 90    - - - Other    10    10    10
    8407.33    - - Of a cylinder capacity
        exceeding 250 cc but not
        exceeding 1,000 cc:
    8407.33 10    - - - Engines for sports cars
        and racing cars    30    30    30
    8407.33 20    - - - For power tillers    Free    Free    Free
    8407.33 90    - - - Other    10    10    10
    8407.34    - - Of a cylinder capacity
        exceeding 1,000 cc:
    8407.34 10    - - - Engines for sports cars
        and racing cars    30    30    30
    8407.34 20    - - - For power tillers of a
        cylinder capacity not exceeding
        1,100 cc     Free    Free    Free
    8407.34 90    - - - Other    10    10    10
    8407.90    - Other engines:
    8407.90 10    - - - Rated at 25 hp and below    Free     Free    Free
    8407.90 90    - - - Other    10    10    10

84.08        Compression-ignition internal
        combustion piston engines
        (diesel or semi-diesel engines).

    8408.10 00    - Marine propulsion engines    Free    Free    Free
    8408.20    - Engines of a kind used for
        the propulsion of vehicles of
        Chapter 87:
    8408.20 10    - - - For motor vehicles of
        subheadings Nos. 8702.10 and
        8704.22 00 with g.v.w. of
        6 tonnes to 18 tonnes    10    10    10
    8408.20 20    - - - For power tillers    Free    Free    Free
    8408.20 90    - - - Other    10    10    10
    8408.90    - Other engines:
    8408.90 10    - - - Rated at 25 hp and below    Free    Free    Free
    8408.90 90    - - - Other    10    10    10

84.09        Parts suitable for use solely
        or principally with the
        engines of heading No. 84.07
        or 84.08.

    8409.10 00    - Forrcraft engines     3     3     3
        - Other:
    8409.91 00    - - Suitable for use solely
        or principally with spark-
        ignition internal combustion
        piston engines    10*    10*    10*
    8409.99 00    - - Other    10*    10*    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    10    10    10
    8410.12 00    - - Of a power exceeding
        1,000 kW but not exceeding
        10,000 kW    10    10    10
    8410.13 00    - - Of a power exceeding
        10,000 kW    10    10    10
    8410.90 00    - Parts, including regulators    10    10    10

84.11        Turbo-jets, turbo-propellers
        and other gas turbines.

        - Turbo-jets:
    8411.11 00    - - Of a thrust not exceeding
        25 kN     3     3     3
    8411.12 00    - - Of a thrust exceeding 25 kN     3     3      3
        - Turbo-propellers:
    8411.21 00    - - Of a power not exceeding
        1,100 kW     3     3      3
    8411.22 00    - - Of a power exceeding 1,100
        kW      3     3      3
        -Other gas turbines:
    8411.81 00    - - Of a power not exceeding
        5,000 kW    10    10    10
    8411.82 00    - - Of a power exceeding 5,000
        kW    10    10    10
        - Parts:
    8411.91 00    - - Of turbo-jets or turbo-
        propellers      3     3     3
    8411.99 00    - - Other    10    10    10

84.12        Other engines and motors.

    8412.10 00    - Reaction engines other than
        turbo-jets    10    10    10
        - Hydraulic power engines and
        motors:
    8412.21 00    - - Linear acting (cylinders)    10    10    10
    8412.29 00    - - Other    10    10    10
        - Pneumatic power engines and
        motors:
    8412.31 00    - - Linear acting (cylinders)    10    10    10
    8412.39 00    - - Other    10    10    10
    8412.80    - Other:
    8412.80 10    - - - Steam or other vapor
        power units other than turbines
        of heading No. 84.06    10    10    10
    8412.80 90    - - - Other    10    10    10
    8412.90    - Parts:
    8412.90 10    - - - Parts of the goods of
        subheading No. 8412.80 10    10    10    10
    8412.90 90    - - - Other    10    10    10

84.13        Pumps for liquids, whether or
        not fitted with a measuring
        device; liquid elevators.

        - Pumps fitted or designed to
        be fitted with a measuring
        device:
    8413.11 00    - - Pumps for dispensing fuel
        or lubricants, of the type
        used in filling-stations or
        in garages    10    10    10
    8413.19 00    - - Other    10    10    10
    8413.20 00    - Hand pumps, other than those
        of subheading No. 8413.11 00
        or 8413.19 00     20    20    20
    8413.30 00    - Fuel, lubricating or cooling
        medium pumps for internal
        combustion piston engines    10    10    10
    8413.40 00    - Concrete pumps    10    10    10
    8413.50 00    - Other reciprocating positive
        displacement pumps    10    10    10
    8413.60 00    - Other rotary positive            
        displacement pumps    10    10    10
    8413.70     - Other centrifugal pumps:
    8413.70 10    - - - Centrifugal water pumps,
        single stage, single suction,
        horizontal shaft type suitable
        for belt drive or direct
        coupling (except pumps with
        shafts common with prime mover)
        with casings and impellers of
        cast iron or bronze    20    20    20
    8413.70 90    - - - Other    10    10    10
        - Other pumps; liquid elevators:
    8413.81 00    - - Pumps    10    10    10
    8413.82 00    - - Liquid elevators    10    10    10
        - Parts:
    8413.91    - - Of pumps:
    8413.91 10    - - - Of the goods of subheading
        Nos. 8413.20 00 and 8413.70 10    20    20    20
    8413.91 90    - - - Other    10    10    10
    8413.92 00    - - Of liquid elevators    10    10    10

84.14        Air vacuum pumps,r or other
        gas compressors and fans;
        ventilating or recycling hoods
        incorporating a fan, whether
        or not fitted with filters.

    8414.10 00    - Vacuum pumps    20    20    20
    8414.20 00    - Hand-or-foot-operatedr
        pumps     20    20    20
    8414.30 00    - Compressors of a kind used
        in refrigerating equipment    20    20    20
    8414.40 00    -r compressors mounted on
        a wheeled chassis for towing    20    20    20
        - 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    80    60    30
    8414.59 00    - - Other    20    20    20
    8414.60 00    - Hoods having a maximum
        horizontal side not exceeding
        120 cm    40    35    30
    8414.80    - Other:   
    8414.80 10    - - -r compressors for   
        motor vehicles     10*    10*    10*
    8414.80 90    - - - Other    20*    20*    20*
    8414.90    - Parts:
    8414.90 10    - - - Of the goods of subheading
        Nos. 8414.51 00 and 8414.60 00    20    20    20
    8414.90 90    - - - Other

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    - Window or wall types, self-
        contained:
    8415.10 10    - - - Roomr-conditioners,
        2HP & below     80    60    30
    8415.10 90    - - - Other    40    35    30
         - Other:
    8415.81 00    - - Incorporating a refrige-
        rating unit and a valve for
        reversal of the cooling/heat
        cycle    40    35    30
    8415.82 00    - - Other, incorporating a
        refrigerating unit    40    35    30
    8415.83 00    - - Not incorporating a
        refrigerating unit    40    35    30
    8415.90 00    - Parts    30    30    30

84.16        Furnace burners for liquid
        fuel, for purlverised solid
        fuel or for gas; mechanical
        stokers, mechanical grates,
        mechanical ash dischargers
        and similar appliances.

    8416.10 00    - Furnace burners for liquid
        fuel    10    10    10
    8416.20 00    - Other furnace burners,
        including combination burners    10    10    10
    8416.30 00    - Mechanical stokers, mechanical
        grates, mechanical ash
        dischargers and similar
        appliances    10    10    10
    8416.90 00    - Parts    10    10    10

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    10    10    10
    8417.20 00    - Bakery ovens, including
        biscuit ovens    10    10    10
    8417.80 00    - Other    10    10    10
    8417.90 00    - Parts    10    10    10

84.18        Refrigerators, freezers and
        other refrigerating or freezing
        equipment, electric or other;
        heat pumps other thanr
        conditioning machines of
        heading No. 84.15.

    8418.10    - Combined refrigerators-
        freezers, fitted with separate
        external doors:
    8418.10 10    - - - Of the household type    80    60    30
    8418.10 90    - - - Other    20    20    20
        - Refrigerators, household
        type:
    8418.21 00    - - Compression-type    80    60    30
    8418.22 00    - - Absorption-type, electrical     80    60    30
    8418.29 00    - - Other    80    60    30
    8418.30 00    - Freezers of the chest type,
        not exceeding 800 1 capacity    80    60    30
    8418.40 00    - Freezers of the upright
        type, not exceeding 900 1
        capacity    80    60    30
    8418.50 00    - Refrigerating or freezing
        display counters, cabinets,
        show-cases and the like    20    20    20
        - Other refrigerating or
        freezing equipment; heat
        pumps:
    8418.61 00    - -  Compression type units
        whose condensers are heat
        exchangers    20    20    20
    8418.69    - - Other:
    8418.69 10    - - - Beverage coolers of
        the household type    80    60    30
    8418.69 90    - - - Other    20    20    20
        - Parts:
    8418.91 00    - - Furniture designed to
        receive refrigerating or
        freezing equipment    20    20    20
    8418.99 00    - - Other    20    20    20

84.19        Machinery, plant or laboratory
        equipment, whether or not
        electrically heated, 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, conden-
        sing 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    10    10    10
    8419.19 00    - - Other    10    10    10
    8419.20 00    - Medical, surgical or
        laboratory sterilisers    10    10    10
        - Dryers:
    8419.31 00    - - For agricultural products    10    10    10
    8419.32 00    - - For wood, paper pulp,
        paper or paperboard    10    10    10
    8419.39 00    - - Other    10    10    10
    8419.40 00    - Distilling or rectifying
        plant    10    10    10
    8419.50 00    - Heat exchange units    10    10    10
    8419.60 00    - Machinery for liquefying
        air or gas    10    10    10
        - Other machinery, plant and
        equipment;
    8419.81 00    - - For making hot drinks or
        for cooking or heating food    10    10    10
    8419.89 00    - - Other
    8419.90 00    - Parts    10    10    10

84.20        Calendering or other rolling
        machines, other than for metals
        or glass, and cylinders therefor.

    8420.10 00    - Calendering or other rolling
        machines    10*    10*    10*
        - Parts:
    8420.91 00    - - Cylinders    10*    10*    10*
    8420.99 00    - - Other    10*    10*    10*

84.21        Centrifuges, including centri-
        fugal dryers; filtering or
        purifying machinery and appara-
        tus for liquids or gases.

        - Centrifuges, including
        centrifugal dryers:
    8421.11 00    - - Cream separators    10*    10*    10*
    8421.12 00    - - Clothes-dryers    10*    10*    10*
    8421.19 00    - - Other    10*    10*    10*
        - Filtering or purifying
        machinery and apparatus for
        liquids:
    8421.21 00    - - For filtering or purifying
        water    10*    10*    10*
    8421.22 00    - - For filtering or purifying
        beverages other than water    10*    10*    10*
    8421.23 00    - - Oil or petrol-filters for
        internal combustion engines    20*    20*    10*
    8421.29 00    - - Other    10*    10*    10*
        - Filtering or purifying
        machinery and apparatus for
        gases:
    8421.31 00    - - Intaker filters for
        internal combustion engines    20*    20*    10*
    8421.39 00    - - Other    10*    10*    10*
        - Parts:
    8421.91 00    - - Of centrifuges, including
        centrifugal dryers    10    10    10
    8421.99 00    - - Other    10    10    10

84.22        Dish washing machines;
        machinery for cleaning or drying
        bottles or other containers;
        machinery for filling, closing,
        sealing, capsuling or labelling
        bottles, cans, boxes, bags or
        other containers; other packing
        or wrapping machinery; machinery
        for aerating beverages.

        - Dish washing machines:
    8422.11 00    - - Of the household type    40    35    30
    8422.19 00    - - Other    10    10    10
    8422.20    - Machinery for cleaning or
        drying bottles or other
        containers:
    8422.20 10    - - - Household machines for
        drying dishes    40    35    30
    8422.20 90    - - - Other    10    10    10
    8422.30 00    - Machinery for filling,
        closing, sealing, capsuling or
        labelling bottles, cans, boxes,
        bags or other containers;
        machinery for aerating
        beverages    10*    10*    10*
    8422.40 00    - Other packing or wrapping
        machinery    10    10    10
    8422.90    - Parts:
    8422.90 10    - - - Of the goods of subheading
        Nos. 8422.11 00 and 8422.20 10    40    35    30
    8422.90 90    - - - Other    10    10    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    20*    20*    20*
    8423.20 00    - Scales for continuous
        weighing of goods on conveyors    10*    10*    10*
    8423.30 00    - Constant weight scales
        and scales for discharging a
        predetermined
        weight of material into a bag or
        container,
        including hopper scales    10*    10*    10*
        - Other weighing machinery:
    8423.81 00    - - Having a maximum
        weighing capacity not
        exceeding 30kg    20*    20*    20*
    8423.82 00    - - Having a maximum weighing
        capacity exceeding 30 kg but not
        exceeding 5,000 kg    10*    10*    10*
    8423.89 00    - - Other    10*    10*    10*
    8423.90 00    - Weighing machine weights
        of all kinds; parts of weighing
        machinery    10    10    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    30    30    30
    8424.20 00    - Spray guns and similar
        appliances    20    20    20
    8424.30 00    - Steam or sand blasting
        machines and similar jet
        projecting machines    20    20    20
        - Other appliances:
    8424.81 00    - - Agricultural or horticultural    10    10    10
    8424.89    - - Other:
    8424.89 10    - - - Hand-operated household
        sprayers with a capacity not
        exceeding 3 liters    30    30    30
    8424.89 90    - - - Other    10    10    10
    8424.90    - Parts:
    8424.90 10    - - - Of the goods of subheading
        No. 8424.81 00    10    10    10
    8424.90 90    - - - Other    20    20    20

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    10    10    10
    8425.19 00    - - Other    10    10    10
    8425.20 00    - Pit-head winding gear;
        winches specially designed for
        use underground    10    10    10
        - Other winches; capstans:
    8425.31 00    - - Powered by electric motor    10    10    10
    8425.39 00    - - Other    10    10    10
        - Jacks; hoists of a kind used for
        raising vehicles:
    8425.41 00    - - Built-in jacking systems of
        a type used in garages    10    10    10
    8425.42 00    - - Other jacks and hoists,
        hydraulic    10    10    10
    8425.49 00    - - Other    10    10    10

84.26        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    10    10    10
    8426.12 00    - - Mobile lifting frames
        on tyres and straddle carriers    10    10    10
    8426.19 00    - - Other    10    10    10
    8426.20 00    - Tower cranes    10    10    10
    8426.30 00    - Portal or pedestal
        jib cranes    10    10    10
        - Other machinery, self-propelled:
    8426.41 00    - - On tyres    10    10    10
    8426.49 00    - - Other    10    10    10
        - Other machinery:
    8426.91 00    - - Designed for mounting
        on road vehicles    10    10    10
    8426.99 00    - - Other    10    10    10

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    10    10    10
    8427.20 00    - Other self-propelled
        trucks    10    10    10
    8427.90 00    - Other trucks    10    10    10

84.28        Other lifting, handling,
        loading or unloading machinery
        (for example, lifts, escalators,
        conveyors, teleferics).

    8428.10 00    - Lifts and skip hoists    10    10    10
    8428.20 00    - Pneumatic elevators and
        conveyors    10    10    10
        - Other continuous-action elevators
        and conveyors, for goods or
        materials:
    8428.31 00    - - Specially designed for underground
        use    10    10    10
    8428.32 00    - Other, bucket type    10    10    10
    8428.33 00    - - Other, belt type    10    10    10
    8428.39 00    - - Other    10    10    10
    8428.40 00    - Escalators and moving
        walkways    10    10    10
     8428.50 00    - Mine Wagon pushers, locomotive
        or wagon traversers, wagon
        tippers and similar railway
        wagon handling equipment    10    10    10
    8428.60 00    - Teleferics, chair-lifts,
        skidraglines; traction mechanisms
        for funiculars    10    10    10
    8428.90 00    - Other machinery    10    10    10

84.29        Self-propelled bulldozers,
        angledozers, Graders, levellers,
        scrapers, mechanical shovels,
        excavators, shovel loaders,
        tamping machines and road rollers.

        - Bulldozers and angledozers:
    8429.11 00    - Track laying     10    10    10
    8429.19 00    - Other    10    10    10
    8429.20 00    - Graders and levellers    10    10    10
    8429.30 00    - Scrapers    10    10    10
    8429.40 00    - Tamping machines and road
        rollers    10    10    10
        - Mechanical shovels, excavators
        and shovel loaders:    10    10    10
    8429.51 00    - - Front-End shovel loaders    10    10    10
    8429.52 00    - - Machinery with a 3600
        revolving superstructure    10    10    10
    8429.59 00    - - Other    10    10    10

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    10    10    10
    8430.20 00    - Snow-ploughs and snow blowers    10    10    10
        - Coal or rock cutters and tunnelling
        machinery:    10    10    10
    8430.31 00    - - Self-propelled    10    10    10
    8430.39 00     - - Other    10    10    10
        - Other boring or sinking
        machinery:
    8430.49 00    - - Self-propelled    10    10    10
    8430.49 00    - - Other    10    10    10
    8430.50 00    - Other machinery, self-propelled    10    10    10
        - Other machinery, not self-propelled:
    8430.61 00    - - Tamping or compacting machinery    10    10    10
    8430.62 00    - - Scrapers    10    10    10
    8430.69 00    - - Others    10    10    10

84.31        Parts suitable for use solely or
        principally with the machinery of
        headings Nos. 84.25 to 84.30.

    8431.10 00    - Of machinery of heading
        No. 84.25    10    10    10
    8431.20    - Of machinery of heading
        No. 84.27:
    8431.20 10    - - - For fork lift trucks and similar
        works trucks    10    10    10
    8431.20 90    - - - Other     10    10    10
        - Of machinery of heading
        No. 84.28:
    8431.31 00    - - Of lifts, skip hoists or
        escalators    10    10    10
    8431.39 00    - - Other    10    10    10
        - Of machinery of heading
        No. 84.26, 84.29 or 84.30:
    8431.41 00    - - Buckets, shovels, grabs
        and grips    10    10    10
    8431.42    - - Bulldozer or angledozer
        blades:
    8431.42 10    - - - Cutting edges and end bits for
        bulldozers, scrapers, graders and
        levellers    20    20    20
    8431.42 90    - - - Other     10    10    !0
    8431.43 00    - - Parts of boring or sinking
        machinery of subheading
        No. 8430.41 00 or 8430.49 00    10    10    10
    8431.49    - - Other:
    8431.49 10    - - - Of crane trucks and straddle
        carriers    10    10    10
    8431.49 90    - - - Other    10    10    10

84.32        Agricultural, horticultural; or
        forestry machinery for soil
        preparation or cultivation; lawn
        or sports-Ground rollers.

    8432.10 00    - Ploughs    20    20    20
        - Harrows, scarifiers, cultivators,
        weeders and hoes:
    8432.21 00    - - Disc harrows    20    20    20
    8432.29 00    - - Other    20    20    20
    8432.30 00    - Seeders, planters and transplanters    20    20    20
    8432.40 00    - Manure spreaders and fertilizer
        distributors    20    20    20
    8432.80 00    - Other machinery    20    20    20
    8432.90 00    - Parts    20    20    20

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
        No. 84.37.

        - Mowers for lawns, parks, or
        sports-grounds:
    8433.11 00    - - Powered, with the cutting device
        rotating in a horizontal plane    20    20    20
    8433.19 00    - - Other    20    20    20
    8433.20 00     - Other mowers, including cutter
        bars for tractor mounting    10    10    10
    8433.30 00    - Other haymaking machinery    20    20    20
     8433.40 00    - Straw or fodder balers, including
        pick-up balers    20    20    20
        - Other harvesting machinery;
        threshing machinery:
    8433.51 00    - - Combine harvester-threshers    20    20    20
    8433.52 00    - - Other threshing machinery    20    20    20
    8433.53 00    - - Root or tuber harvesting
        machines    20    20    20
    8433.59 00    - - Other    20    20    20
    8433.60 00    - Machines for cleaning, sorting or
        grading eggs, fruit or other
        agricultural produce    10    10    10
    8433.90    - Parts:
     8433.90 10    - - - Of the goods of subheadings
        Nos. 8433.20 00 and 8433.60 00    10    10    10
    8433.90 90    - - - Other    20    20    20

84.34        Milking machines and dairy
        machinery.

    8434.10 00    - Milking machines    10    10    10
     8434.20 00    - Dairy machinery    10    10    10
    8434.90 00    - Parts    10    10    10
 
84.35        Presses, crushes and similar
        machinery used in the manufacture
        of wine, cider, fruit juices or
        similar beverages.

    8435.10 00    - Machinery    10    10    10
    8435.90 00    - Parts    10    10    10

84.36        Other agricultural, horticultural,
        forestry, poultry-keeping or
        bee-keeping machinery, including
        germination plant fitted with
        mechanical or thermal
        equipment; poultry incubators
        and brooders.

    8436.10 00    - Machinery for preparing animal
        feeding stuffs    20    20    20
        - Poultry keeping machinery;
        poultry incubators and brooders:
    8436.21 00    - - Poultry incubators and
        brooders    20*    20*    20*
    8436.29 00    - - Other    20*    20*    20*
    8436.80 00    - Other machinery    20    20    20
        - Parts:
    8436.91 00    - - Of poultry-keeping machinery or
        poultry incubators and brooders    20    20    20
    8436.99 00    - - Other    10    10    10

84.37        Machines for cleaning, sorting or
        grading seed, grain or dried
        leguminous vegetables; machinery
        used in the milling industry of for
        the working of cereals or dried
        leguminous vegetables, other
        than farm-type machinery.

    8437.10    - Machinery for cleaning, sorting
        or grading seed, grain or dried
        leguminous vegetables:
    8437.10 00    - - - For bread grains (e.g., wheat,
        rye); winnowing and similar
        cleaning machines    10    10    10
    8437.10 90    - - - Other    20    20    20
    8437.80    - Other machinery:
    8437.80 10    - - - Rice hullers and cone type rice
        mills; coffee and corn mills,
        industrial type    20    20    20
    8437.80 90    - - - Other    10    10    10
    8437.90    - Parts:
    8437.90 10    - - - Of the goods of subheading
        Nos. 8437.10 90 and 8437.80 10    20    20    20
    8437.90 90    - - - Other    10    10    10

84.38        Machinery, not specified or included
        elsewhere in this Chapter, for the
        industrial preparation or manufacture
        of food or drink, other than
        machinery for the extraction or
        preparation of animal or fixed
        vegetable fats or oils.

    8438.10 00    - Bakery machinery and machinery
        for the manufacture or macaroni,
        spaghetti or similar products    20*    20*    20*
    8438.20 00    - Machinery for the manufacture of
        confectionery, cocoa or chocolate    10*    10*    10*
    8438.30 00    - Machinery for sugar manufacture     10*    10*    10*
    8438.40 00     - Brewery machinery    10    10    10
    8438.50 00    - Machinery for the preparation of
        meat or poultry    10*    10*    10*
    8438.60 00    - Machinery for the preparation of
        fruits, nuts or vegetables    10*    10*    10*
    8438.80 00    - Other machinery    10*    10*    10*
    8438.90 00    - Parts    10    10    10

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    10    10    10
    8439.20 00    - Machinery for making paper or
        paperboard    10    10    10
    8439.30 00    - Machinery for finishing paper or
        paperboard    10    10    10
        - Parts:
    8439.91 00    - - Of machinery for making pulp of
        fibrous cellulosic material    10    10    10
    8439.99 00    - - Other    10    10    10

84.40        Book-binding machinery, including
        Book-sewing machines.

    8440.10 00    - Machinery    10*    10*    10*
    8440.90 00    - Parts    10    10    10

84.41        Other machinery for making up
        paper pulp, paper or paperboard,
        including Cutting machines of all
        kinds
    8441.10 00    - Cutting machines    10    10    10
    8441.20 00    - Machines for making bags,
        sacks for envelopes    10    10    10
    8441.30 00    - Machines for making cartons,
        boxes, cases, tubes, drums or
        similar containers, other than by
        moulding    10    10    10
    8441.40 00    - machines for moulding articles in
        paper pulp, paper or paperboard    10    10    10
    8441.80 00    - Other machinery    10    10    10
    8441.90 00    - Parts    10    10    10

84.42        Machinery, apparatus and
        equipment (other than the
        machine-tools of headings
        Nos. 84.56 to 84.65), for
        type-Founding or type-setting
        for preparing or making printing
        blocks, plates, cylinders or other
        printing components; printing type,
        blocks, plates, cylinders and other
        printing components; blocks, plates,
        cylinders and lithographic stones,
        prepared for printing purposes
        (for example, planed, grained or
        polished).

    8442.10 00    - Phototype-setting and composing
        machines    10*    10*    10*
    8442.20 00    - Machinery, apparatus and
        equipment  for type-setting or
        composing by  other processes, with
        or without founding device    10*    10*    10*
    8442.30 00    - Other machinery, apparatus and
        equipment    10*    10*    10*
    8442.40 00    - Parts of the foregoing machinery,
        apparatus or equipment    10    10    10
    8442.50 00    - Printing type, blocks, plates,
        cylinders and other printing
        components; blocks, plates,
        cylinders and lithographic stones,
        prepared for printing purposes
        (for example, planed, grained or
        polished)    10    10    10

84.43        Printing machinery; machines for
        uses ancillary to printing.

        - Offset printing machinery:
    8443.11 00    - - Reel fed    10    10    10
    8443.12 00    - - Sheet fed, office type
        (sheet size not exceeding
        22 x 36 cm)    10    10    10
    8443.19 00    - - Other    10    10    10
        - Letterpress printing machinery,
        excluding flexographic
        printing:
    8443.21 00    - Reel fed    10    10    10
    8443.29 00    - - Other    10    10    10
    8443.30 00    - Flexographic printing machinery    10    10    10
    8443.40 00    - Gravure printing machinery    10    10    10
    8443.50 00    - Other printing machinery    10    10    10
    8443.60 00    - Machines for uses ancillary to
        printing    10    10    10
    8443.90 00    - Parts    10    10    10

84.44    8444.00 00    - Machines for extruding, drawing,
        texturing or cutting man-made
        textile materials    10    10    10

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
        No. 84.46 or 84.47.

        - Machines for preparing textile
        fibres:
    8445.11 00    - - Carding machines    10*    10*    10*
    8445.12 00    - - Combine machines    10*    10*    10*
    8445.13 00    - - Drawing or roving machines    10*    10*    10*
    8445.19 00    - - Other    10*    10*    10*
    8445.20 00    - Textile spinning machines    10*    10*    10*
    8445.30 00    - Textile doubling or twisting
        machines    10*    10*    10*
    8445.40 00    - Textiles winding (including
        weft-winding) or reeling machines    10*    10*    10*
    8445.90 00    - Other    10*    10*    10*

84.46        Weaving machines (looms).

    8446.10 00    - For weaving fabrics of a width not
        exceeding 30 cm    10    10    10
        - For weaving fabrics of a width
        exceeding 30 cm, shuttle type:
    8446.21 00    - - Power looms    10    10    10
    8446.29 00    - - Other    10    10    10
    8446.30 00    - For weaving fabrics of a width
        exceeding 30 cm. shuttleless type    10    10    10

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    10    10    10
    8447.12 00    - - With cylinder diameter exceeding
        165 mm    10    10    10
    8447.20 00    - Flat knitting machines;
        stitch-bonding machines    10    10    10
    8447.90 00    - Other    10    10    10

84.48        Auxiliary machinery for use with
        machines of heading
        No. 84.44, 84.45, 84.46 or 84.47
        (for example, dobbies, Jacquards,
        automatic stop motions, shuttle
        changing mechanism); parts
        and accessories suitable for use
        solely or principally with the
        machines of this heading or of
        heading No. 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 No. 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    10    10    10
    8448.19 00    - - Other    10    10    10
    8448.20 00    - Parts and accessories of machines
        of heading No. 84.44 or of their
        auxilliary machinery    10    10    10
        - Parts and accessories of
        machines of heading No. 84.45 or of
        their auxiliary machinery:
    8448.31 00    - - Card clothing    10    10    10
    8448.32 00    - - Of machines for preparing
        textile fibres, other than card
        clothing    10     10    10
    8448.33 00    - - Spindles, spindle flyers,
        spinning rings and ring travellers    10    10    10
    8448.39 00    - - Other    10    10    10
        - Parts and accessories of weaving
        machines (looms) or of their
        auxiliary machinery:
    8448.41 00    - - Shuttles    10    10    10
    8448.42 00    - - Reeds for looms, healds and
        heald-frames    10    10    10
    8448.49 00    - - Other    10    10    10
        - Parts and accessories of machines
        of heading No. 84.47 or of their
        auxiliary machinery:
    8448.51 00    - - Sinkers, needles and other articles
        used in forming stitches    10    10    10
    8448.59 00    - - Other    10    10    10

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.    10    10    10

84.50        Household or laundry-type washing
        machines, including machines which
        both wash and dry.

        - Machines, each of a dry linen
        capacity not exceeding 10 kg:
    8450.11 00    - - Fully-automatic machines    70    50    30
    8450.12 00    - - Other machines, with built-in
        centrifugal drier    70    50    30
    8450.19 00    - - Other    70    50    30
    8450.20 00    - Machines, each of a dry linen
        capacity exceeding 10 kg    10    10    10
    8450.90 00    - Parts    10    10    10

84.51        Machinery (other than machines of
        heading No. 84.50) for washing,
        cleaning, wringing, drying, ironing,
        pressing (including fusing presses),
        bleaching, dyeing, dressing, finishing,
        coating or impregnating textile yarns,
        fabrics or made 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    10    10    10
        - Drying machine:
    8451.21 00    - - Each of a dry linen capacity not
        exceeding 10 kg    10    10    10
    8451.29 00    - - Other    10    10    10
    8451.30 00    - Ironing machines and presses
        (including fusing presses)    10    10    10
    8451.40 00     - Washing, bleaching or dyeing
        machines    10    10    10
    8451.50 00    - Machines for reeling, unreeling,
        folding, cutting or pinking textile
        fabrics
    8451.80 00    - Other machinery    10    10    10
    8451.90 00    - Parts    10    10    10

84.52        Sewing machines, other than
        book-sewing machines of heading
        No. 84-40; furniture, bases and
        covers specially designed for sewing
        machines; sewing machine needles.

    8452.10 00    - Sewing machines for the household
        type    80    60    30
        - Other sewing machines:
    8452.21 00    - - Automatic units    30    30    30
    8452.29 00    - - Other    30    30    30
    8452.30 00    - Sewing machine needles    10    10    10
    8452.40 00    - Furniture, bases and covers for
        sewing machines and parts thereof    30    30    30
    8452.90     - Other parts of sewing machines:
    8452.90 10    - - - Head parts and head accessories;
        pitman complete and parts thereof;
        head assembly of industrial sewing
        machines    10*    10*    10*
    8452.90 90    - - - Other    30    20    20

84.53        Machinery for preparing, tanning or
        working hides, skins or leather or for
        making or preparing footwear or other
        articles of hides, skins or leather,
        other than sewing machines.

    8453.10 00    - Machinery for preparing, tanning or
        working hides, skins or leather    10*    10*    10*
    8453.20 00    - Machinery for making or repairing
        footwear    10*    10*    10*
    8453.80 00    - Other machinery    10*    10*    10*
    8453.90 00     - Parts    10*    10*    10*

84.54        Converters, ladies, ingot moulds and
        casting machines, of a kind used in
        metallurgy or in metal foundries.

    8454.10 00    - Converters    10    10    10
    8454.20 00    - Ingot moulds and ladies    10    10    10
    8454.30 00    - Casting machines    10    10    10
    8454.90    - Parts    10    10    10

84.55        Metal-rolling mills and rolls therefor.

    8455.10 00    - Tube mills    10    10    10
        - Other rolling mills:
    8455.21 00    - - Hot or combination hot and cold    10    10    10
    8455.22 00    - - Cold    10    10    10
    8455.30 00    - Rolls for rolling mills    10    10    10
    8455.90 00    - Other parts

84.56        Machines-tools for working any
        material by removal or material,
        by laser or other light or photon
        beam, ultrasonic, electro-discharge,
        electro-chemical, electro-beam,
        ionic-beam or plasma are processes.

    8456.10 00    - Operated by laser or other light
        or photon beam processes    10    10    10
    8456.20 00    - Operated by ultrasonic processes    10    10    10
    8456.30 00    - Operated by electro-discharge
        processes    10    10    10
    8456.90 00    - Other    10    10    10

84.57        Machines centres, unit construction
        machines (single station) and
        multi-station transfer machines, for
        working metal.

    8457.10 00    - Machines centres    10    10    10
    8457.20 00    - Unit construction machines
        (single station)    10    10    10
    8457.30 00    - Multi-station transfer machines    10    10    10

84.58        Lathes for removing metal.

        - Horizontal lathes:
    8458.11 00    - - Numerically controlled    10    10    10
    8458.19 00    - - Other    10    10    10
        - Other lathes:
    8458.91 00    - Numerically controlled    10    10    10
    8458.99 00    - Other    10    10    10

84.59        Machine-tools (including way-type
        unit head machines) for drilling,
        boring, milling, threading or tapping
        by removing metal, other than lathes
        of heading No. 84.58.

    8459.10 00    - Way-type unit head machines    10    10    10
        - Other drilling machines:
    8459.21 00    - - Numerically controlled    10    10    10
    8459.29 00    - - Other    10    10    10
        - Other boring-milling machines:
    8459.31 00    - - Numerically controlled    10    10    10
    8459.39 00    - - Other    10    10    10
    8459.40 00    - Other boring machines    10    10    10
        - Milling machines, knee-type:
    8459.51 00    - - Numerically controlled    10    10    10
    8459.59 00    - - Other    10    10    10
        - Other milling machines:
    8459.61 00    - - Numerically controlled    10    10    10
    8459.69 00    - - Other    10    10    10
    8459.70 00    - Other threading or tapping
        machines    10    10    10

84.60        Machine tools for deburring,
        sharpening, grinding, honing, lapping,
        polishing or otherwise finishing metal,
        sintered metal carbides or cermets by
        means of grinding stones, abrasives or
        polishing products, other than gear
        cutting, gear grinding or gear finishing
        machines of heading No. 84.61.

        - Flat-surface grinding machines, in
        which the positioning in any one axis
        can be set up to any accuracy of at
        least 0.01 mm:
    8460.11 00    - Numerically controlled    10    10    10
    8460.19 00    - - Other    10    10    10
        - Other grinding machines, in which
        the positioning in any axis can be set
        up to an accuracy of at least 0.01 m:
    8460.21 00    - Numerically controlled    10    10    10
    8460.29 00    - - Other    10    10    10
        - Sharpening (tool or cutter grinding)
        machines:
    8460.31 00    - - Numerically controlled    10    10    10
    8460.39 00    - - Other    10    10    10
    8460.40 00     - Honing or lapping machines    10    10    10
    8460.90 00    - Other

84.61    Machine-tools for planing, shaping,
        slotting, breaching, gear cutting,
        gear grinding or gear finishing, sawing,
        cutting-off and other machine-tools
        working by removing metal, sintered
        metal carbides or cermets, not elsewhere
        specified or included.

    8461.10 00    - Planing machines    10    10    10
    8461.20 00    - Shaping or slotting machines    10    10    10
    8461.30 00    - Broaching machines    10    10    10
    8461.40 00    - Gear cutting, gear grinding or
        gear finishing machines    10    10    10
    8461.50 00    - Sawing or cutting-off machines    10    10    10
    8461.90 00     - Other    10    10    10

84.62        Machine-tools (including presses) for
        working metal by forging, hammering
        or die-stamping; machine-tools
        (including presses) for working metal
        by bending, folding, straightening,
        flattening, shearing, punching or
        notching; presses for working metal
        or metal carbides, not specified above.

    8462.10 00    - Forging or die-stamping machines
        (including presses) and hammers    10    10    10
        - Bending, folding, straightening or
        flattening machines (including
        presses):
    8462.21 00    - - Numerically controlled    10    10    10
    8462.29 00    - - Other    10    10    10
        - Shearing machines (including
        presses), other than combined punching
        and shearing machines:
    8462.31 00    - - Numerically controlled    10    10    10
    8462.39 00    - - Other    10    10    10
        - Punching or notching machines
        (including presses), including combined
        punching and shearing machines:
    8462.41 00    - - Numerically controlled    10    10    10
    8462.49 00    - - Other    10    10    10
        - Other:
    8462.91 00    - - Hydraulic presses    10    10    10
    8462.99 00    - - Other    10    10    10

84.63        Other machine-tools for working metal,
        sintered metal carbides or cermets,
        without removing material.

    8463.10 00    - Draw-benches for bars, tubes,
        pro-files, wire or the like    10    10    10
    8463.20 00    - Thread rolling machines    10    10    10
    8463.30 00    - Machines for working wire    10    10    10
    8463.90 00    - Other    10    10    10

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    10    10    10
    8464.20 00    - Grinding or polishing machines    10    10    10
    8464.90 00    - Other    10    10    10

84.65        Machine-tools (including machines for
        nailing, stapling, glueing or other
        wise assembling) for working wood,
        cork, bone, hard rubber, hard plastics or
        similar hard materials.

    8465.10 00    - Machine which can carry out different
        types of machining operations without
        tool change between such operations    10    10    10
        - Other:
    8465.91 00    - - Sawing machines    10    10    10
    8465.92 00    - - Planing, milling, or moulding (by
        cutting) machines    10    10    10
    8465.93 00    - - Grinding, sanding or polishing
        machines    10    10    10
    8465.94 00    - - Bending or assembling machines    10    10    10
    8465.95 00    - - Drilling or morticing machines    10    10    10
    8465.96 00    - -Splitting, slicing or paring machines    10    10    10
    8465.99 00     - - Other    10    10    10

84.66        Parts and accessories suitable for
        use solely or principally with the
        machines of headings Nos., 84.56 to
        84.65, including work or tool holders,
        self-opening die-heads, dividing heads
        and other special attachments for
        machine-tools; tool holders for any
        type of tool for working in the hand.

    8466.10 00    - Tool holders and self-opening
        dieheads    10    10    10
    8466.20 00    - Work holders    10    10    10
    8466.30 00    - Dividing heads and other special
        attachments for machines-tools    10    10    10
        - Other:
    8466.91 00    - - For machines of heading
        No. 84.64    10    10    10
    8466.92    - - For machines of heading
        No. 84.65:
    8466.92 10    - - - Parts of sawmill and logging
        machines    10*    10*    10*
    8466.92 90    - - - Other    10    10    10
    8466.93 00    - - For machines of headings
        Nos. 84.56 to 84.61    10    10    10
    8466.94 00    - - For machines of heading
        No. 84.62 or 84.63    10    10    10

84.67        Tools for working in the hand,
        pneumatic or with self-contained
        non-electric motor.

        - Pneumatic:
    8467.11 00    - - Rotary type (including combined
        rotary-percussion)    10    10    10
    8467.19 00    - - Other    10    10    10
        - Other tools:
    8467.81 00    - - Chain saws    10    10    10
    8467.89 00    - - Other    10    10    10
        - Parts:
    8467.91 00    - - Of chain saws    10    10    10
    8467.92 00    - - Of pneumatic tools    10    10    10
    8467.99 00    - - Other    10    10    10

84.68        Machinery and apparatus for soldering;
        brazing or welding, whether or not
        capable of cutting, other than those of
        heading No. 85.15; gas-operated
        surface tempering machines and
        appliances.

    8468.10 00    - Hand-held blow pipes    10    10    10
    8468.20    - Other gas-operated machinery and
        apparatus:
    8468.20 10    - - - Complete or finished hand-operated
        gas welding, brazing and cutting
        appliances for metal    20    20    20
    8468.20 90    - - - Other    10    10    10
    8468.80 00    - Other machinery and apparatus    10    10    10
    8468.90    - Parts:
    8468.90 10    - - - Of the goods of subheading
        No. 8468.20 10    20    20    20
    8468.90 90    - - - Other    10    10    10

84.69        Typewriters and word-processing
        machines.

    8469.10 00    - Automatic typewriters and
        word-processing machines    10    10    10
        - Other typewriters, electric:
    8469.21 00    - - Weighing not more than 12 kg,
        excluding case    10    10    10
    8469.29 001    - - Other    10    10    10
        - Other typewriters, non-electric:
    8469.31 00    - - Weighing not more than 12 kg,
        excluding case    10    10    10
    8469.39 00    - - Other    10    10    10

84.70        Calculating machines, accounting
        machines, cash registers, postage-
        franking machines, ticket-issuing
        machines and similar machines,
        incorporating a calculating device
    8470.10 00    - Electronic calculators capable of
        operation without an external source
        of power    10    10    10
        - Other electronic calculating machines:
    8470.21 00    - - Incorporating a printing device    10    10    10
    8470.29 00    - Other    10    10    10
    8470.30 00    - Other calculating machines    10    10    10
    8470.40 00    - Accounting machines    10*    10*    10*
    8470.50 00    - Cash registers    10    10    10
    8470.90 00     - Other    10    10    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.

    8471.10 00    - Analogue or hybrid automatic data
        processing machines    10*    10*    10*
    8471.20 00    - Digital automatic data processing
        machines, containing in the same
        housing at least a central processing
        unit and an input and output unit,
        whether or not combined    10*    10*    10*
        - Other:
    8471.91 00    - - Digital processing units, whether
        or not presented with the rest of
        a system, which may contain in the
        same housing one or two of the
        following types of unit; storage
        units, input units, output unit    10*    10*    10*
    8471.92 00    - - Input or output units, whether or
        not presented with the rest of a
        system and whether or not
        containing storage units in the same
        housing    10*    10*    10*
    8471.93 00    - - Storage units, whether or not
        presented with the rest of a system    10*    10*    10*
    8471.99 00    - - Other    10*    10*    10*

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    10    10    10
    8472.20 00    - Addressing machines and address
        plate embossing machines    10    10    10
    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    10    10    10
    8472.90    - Other:
    8472.90 10     - - - Coin-sorting and counting
        machines, other folding and
        inserting machines, cheque-writing
        machines    10    10    10
    8472.90 20    - - - Automatic banknote dispensers
        or automatic teller machines    10    10    10
    8472. 90    - - - Other    30    20    10

84.73        Parts and accessories (other than
        covers, carrying cases and the like)
        suitable for use solely or principally
        with machines of headings Nos.

        84-69 to 84.72.

    8473.10 00    - Parts and accessories of the machines
        of heading No. 84. 69    10    10    10
        - Parts and accessories of the
        machines of heading No. 84.70:
    8473.21 00    - Of the electronic calculating
        machines of subheading
        No. 8470.10 00, 8470.21 00
        or 8470.29 00    10    10    10
    8473.29 00    - - Other    10    10    10
    8473.30 00    - Parts and accessories of the
        machines of heading No. 84.71    10    10    10
    8473.40 00    - Parts and accessories of the
        machines of heading No. 84.72

84.74        Machinery for sorting, screening,
        separating, washing, crushing, grinding,
        mixing or kneading earth, stone, ores or
        other mineral substances, in solid
        (including powder or paste) form;
        machinery for agglomerating, shaping
        or moulding solid mineral fuels, ceramic
        paste, unhardened cements, plastering
        materials or other mineral products in
        powder or paste form; machines for
        forming foundry moulds of sand.

    8474.10 00    - Sorting, screening, separating or
        washing machines    20    20    20
    8474.20 00    - Crushing or grinding machines    20    20    20
        - Mixing or kneading machines:
    8474.31 00    - - Concrete or mortar mixers    20    20    20
    8474.32 00    - - Machines for mixing mineral
        substances with bitumen    20    20    20
    8474.39 00    - - Other    20    20    20
    8474.80 00    - Other machinery    20    20    20
    8474.90 00    - Parts    20    20    20

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    10    10    10
    8475.20 00    - Machines for manufacturing or hot
        working glass or glassware    10    10    10
    8475.90 00    - Parts    10    10    10

84.76        Automatic goods-vending machines
        (for example, postage stamp,
        cigarette, food or beverage machines),
        including money-changing machines.

        - Machines:
    8476.11 00    - - Incorporating heating or
        refrigerating devices    40    35    30
    8476.19 00    - - Other    40    35    30
    8476.90 00    - Parts    40    35    30

84.77        Machinery for working rubber or
        plastics or for the manufacture or
        products from these materials, not
        specified or included elsewhere in
        this Chapter.

    8477.10 00    - Injection-moulding machines    10    10    10
    8477.20 00    - Extruders    10    10    10
    8477.30 00    - Blow moulding machines    10    10    10
    8477.40 00    - Vacuum moulding machines and
        other thermoforming machines    10    10    10
        - Other machinery for moulding or
        otherwise forming:
    8477.51 00    - - For moulding or retreading
        pneumatic tyres or for moulding or
        otherwise forming inner tubes    10    10    10
    8477.59 00    - - Other    10    10    10
    8477.80 00    - Other machinery    10    10    10
    8477.90 00    - Parts    10    10    10

84.78        Machinery for preparing or making
        up tobacco, not specified or included
        elsewhere in this Chapter.

    8478.10 00    - Machinery    10    10    10
    8478.90 00    - Parts    10    10    10

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    10    10    10
    8479.20 00    - Machinery for the extraction or
        preparation of animal or fixed vegetable
        fats or oils    10    10    10
    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    10    10    10
    8479.40 00    - Rope or cable-making machines    10    10    10
        - Other machines and mechanical
        appliances:
    8479.81 00    - - For treating metal, including
        electric wire coil-winders    10    10    10
    8479.82 00    - - Mixing, kneading, crushing,
        grinding, screening, sifting,
        homogenising, emulsifying or stirring
        machines    10    10    10
    8479.89    - Other:
    8479.89 10    - - - Rotisserie assembly    10    10    10
    8479.89 20    - - - Zipper element forming machines;
        zipper chain making machines    10    10    10
    8479.89 90     - - - Other    10    10    10
    8479.90    - Parts:
    8479.90 10    - - - Of rotisserie assembly    10    10    10
    8479.90 90    - - - Other    10    10    10

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    10    10    10
    8480.20 00    - Mould bases    10    10    10
    8480.30 00    - Moulding patterns    20    10    10
        - Moulds for metal or metal carbides:
    8480.41 00    - - Injection or compression types    10    10    10
    8480.49 00    - - Other    10    10    10
    8480.50 00    - Moulds for glass    10    10    10
    8480.60 00    - Moulds for mineral materials    10    10    10
        - Moulds for rubber or plastics:
    8480.71 00    - - Injection or compression types    10    10    10
    8480.79 00    - - Other    10    10    10

84.81        Taps, cocks, valves and similar
        appliances for pipes, boiler shells,
        tanks, vats or the like, including
        pressure-reducing valves and
        thermostatically controlled valves.

    8481.10 00    - Pressure-reducing valves    10    10    10
    8481.20 00    - Valves for oleohydraulic or
        pneumatic transmissions    10    10    10
    8481.30 00    - Check valves    20    20    20
    8481.40.00    - Safety or relief valves    10    10    10
    8481.80    - Other appliances:
    8481.80 10    - - - Magnetic valves for closing or
        opening of doors of buses    10    10    10
    8481.80 20    - - - Gate valves    20    20    20
    8481.80 90    - - - Other    20    20    20
    8481.90 00    - Parts    10    10    10

84.82        Ball or roller bearings.

    8482.10 00    - Ball bearings    10*    10*    10*
    8482.20 00    - Tapered roller bearings, including
        cone and tapered roller assemblies    10*    10*    10*
    8482.30 00    - Spherical roller bearings    10*    10*    10*
    8482.40 00    - Needle roller bearings    10*    10*    10*
    8482.50 00    - Other cylindrical roller bearings    10*    10*    10*
    8482.80 00    - Other, including combined ball/roller
        bearings    10*    10*    10*
        - Parts:
    8482.91 00    - - Balls, needles and rollers    10*    10*    10*
    8482.99 00    - - Other    10*    10*    10*

84.83        Transmission shafts (including cam
        shafts and crank shafts) and cranks;
        bearing housings and plain shaft
        bearings; gears and gearing; ball
        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    - Transmission shafts (including cam
        shafts and crank shafts) and cranks:
    8483.10 10    - - - Cam shafts and crank shafts for
        internal combustion piston engines    10*    10*    10*
    8483.10 90    - - - Other    10*    10*    10*
    8483.20 00    - Bearing housings, incorporating ball
        or roller bearings    10*    10*    10*
    8483.30    - Bearing housings, not incorporating
        ball or roller bearings; plain shaft
        bearings:
    8483.30 10    - - - Plain shaft bearings    10*    10*    10*
    8483.30 90    - - - Other    10*    10*    10*
    8483.40    - Gears and gearing, other than
        toothed wheels, chain sprockets and
        other transmission elements
        presented separately; ball screws;
        gear boxes and other speed changers,
        including torque converters:
    8483.40 10    - - - Marine hydraulic steering gears;
        marine reverse reduction gears    10*    10*    10*
    8483.40 90    - - - Other    20*    20*    20*
    8483.50 00    - Flywheels and pulleys, including
        pulley blocks    10*    10*    10*
    8483.60 00    - Clutches and shaft couplings
        (including universal joints)    10*    10*    10*
    8483.90 00    - Parts    10*    10*    10*

84.84        Gaskets and similar joints of metal
        sheeting combined with other material
        or of two or more layers or metal;
        sets or assortments of gaskets and
        similar joints, dissimilar in
        composition, put up in pouches,
        envelopes or similar packings.

    8484.10 00    - Gasket and similar joints of metal
        sheetings combined with other material
        or of two or more layers of metal    10    10    10
    8484.90 00    - Other    10    10    10

84.85        Machinery parts, not containing
        electrical connectors, insulators,
        coils, contracts or other electrical
        features, not specified or included
        elsewhere in this Chapter.

    8485.10 00    - Ships' propellers and blades
        therefor    10    10    10
    8485.90 00    - Other    20    20    20

* Annex A

CHAPTER LXXXV
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:cralaw:red

(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;chanroblesvirtualawlibrary

(b)    Articles of glass of heading No. 70.11; or

(c)    Electrically heated furniture of Chapter 94.

2.    Headings Nos. 85.01 to 85.04 do not apply to goods described in heading No. 85.11, 85.12, 85.40, 85.41 or 85.42.

However, metal tank mercury are rectifiers remain classified in heading No. 85.04.

3.    Heading No. 85.09 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes:cralaw:red

(a)    Vacuum cleaners, floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;chanroblesvirtualawlibrary

(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 No. 84.14), centrifugal clothes-dryer (heading No. 84.21), dish washing machines (heading No. 84.22), household washing machines (heading No. 84.50), roller or other ironing machines (heading No. 84-20 or 84.51), sewing machines (heading No. 84.52), electric scissors (heading No. 85.08) or to electro-thermic appliances (heading No. 85.16).

4.    For the purposes of heading No. 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" techniques, 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 term "printed circuits" does not cover circuits combined with elements other than those obtained during the printing process. Printed circuits may, however, by 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 No. 85.42.

5.    For the purposes of headings Nos. 85.41 and 85.42:cralaw:red

(A)    "Diodes, transistors and similar semiconductor devices" are semiconductors devices the operation of which depends on variations in resistivity on the application of an electric field;chanroblesvirtualawlibrary

(B)    "Electronic integrated circuits and microassemblies" are:cralaw:red

(a)    Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, interconnections, etc.) are created in the mass (essentially) and on the surface of a semiconductor material (doped silicon, for example) and are inseparably associated;chanroblesvirtualawlibrary

(b)    Hybrid integrated circuits in which passive elements (resistors, capacitors, interconnections, 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, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components;chanroblesvirtualawlibrary

(c)    Microassemblies of the moulded module, micromodule or similar types, consisting of discrete, active or both active and passive components which are combined and interconnected.

For the classification of the articles defined in this Note, headings Nos. 85.41 and 85.42 shall take precedence over any other heading in the Nomenclature which might cover them by reference to, in particular, their function.

6.    Records, tapes and other media of heading No. 85.23 or 85.24 remain classified in those headings, whether or not they are presented with the apparatus for which they are intended.

    Rate of Duty (%)

HDG    HARMONIZED
NO.    SYSTEM    DESCRIPTION    1 JULY
    CODE    1993    1994    1995    1996

85.01        Electric motors and generators
        (excluding generating sets).

    8501.10 00    - Motors of an output not exceeding
        37.5W    20    20    20
    8501.20    - Universal AC/DC motors of an
        output exceeding 37.5W:
    8501.20 10    - - - Motors with ratings of 3.75 kW
        and below    20    20    20
    8501.20 90    - - - Other    10    10    10
         - Other DC motors; DC generators:
    8501.31    - - Of an output not exceeding 750 W:
    8501.31 10    - - - Electric generators when imported
        by telecommunication companies under
        prior authorization of the Board of
        Communications    10*    10*    10*
    8501.31 20    - - - Electric generators    10*    10*    10*
    8501.31 90    - - - Other    10    10    10
    8501.32    - - Of an output exceeding 750 W but
        not exceeding 75 kW:
    8501.32 10    - - - Electric generators when
        imported by telecommunication
        companies under prior authorization of
        the Board of Communications    10*    10*    10*
    8501.32 20    - - - Electric generators    10*    10*    10*
    8501.32 90    - - - Other    10    10    10
    8501.33    - - Of an output exceeding 75 kW but
        not exceeding 375 kW:
    8501.33 10    - - - Electric generators when imported
        by telecommunication companies under
        prior authorization of the Board of
        Communications    10*    10*    10*
    8501.33 20    - - - Electric generators    10*    10*    10*
    8501.33 30    - - - Motors with rating over 225 kW    10    10    10
    8501.33 90    - - - Other motors    10    10    10
    8501.34    - - Of an output exceeding 375 kW:
    8501.34 10    - - - Electric generators when
        imported by telecommunication
        companies under prior authorization of
        the Board of Communications    10*    10*    10*
    8501.34 90     - - - Other    10*    10*    10*
    8501.40    - - - Other AC motors, single-phase:
    8501.40 10     - - - Motors over 225 kW    10    10    10
    8501.40 90     - - - Other    20    20    20
        - Other AC motors, multi-phase:
    8501.51 00     - - Of an output not exceeding 750 W    20    20    20
    8501.52 00     - - Of an output exceeding 750 W but
        not exceeding 75 kW    20    20    20
    8501.53 00     - - Of an output exceeding 75 kW    10    10    10
        - AC generators (alternators):
    8501.61    - - Of an output not exceeding 75 kVA:
    8501.61 10     - - - When imported by
        telecommunication companies under
        prior authorization of the Board of
        Communications    10*    10*    10*
    8501.61 90     - - - Other    10*    10*    10*
    8501.62    - - Of an output exceeding 75 kVA but
        not exceeding 375 kVA:
    8501.62 10    - - - When imported by
        telecommunication companies under
        prior authorization of the Board of
        Communications    10*    10*    10*
    8501.62 90     - - - Other    10*    10*    10*
    8501.63    - - Of an output exceeding 375 kVA
        but not exceeding 750 kVA:
    8501.63 10     - - - When imported by
        telecommunication companies under
        prior authorization of the Board of
        Communications    10*    10*    10*
    8501.63 90     - - - Other    10*    10*    10*
    8501.64    - - Of an output exceeding 750 kVA:
    8501.64 10    - - - When imported by
        telecommunication companies under
        prior authorization of the Board of
        Communications    10*    10*    10*
    8501.64 90     - - - Other    10*    10*    10*

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    Free    Free    10
    8502.12 00     - - Of an output exceeding 75 kVA
        but not exceeding 375 kVA    Free    Free    10
    8502.13 00    - - Of an output exceeding 375 kVA    Free    Free    10
    8502.20 00    - Generating sets with spark-ignition
        internal combustion piston engines    Free    Free    10
    8502.30 00    - Other generating sets    Free    Free    10
    8502.40 00    - Electric rotary converters    10    10    10

85.03    8503.00    Parts suitable for use solely or
        principally with the machines of
        heading No. 85.01 or 85.02.

    8503.00 10    - - - Stators with windings and
        machined die-casted rotor    20    20    20
    8503.00 90    - - - Other    10    10    10

85.04        Electrical transformers, static
        converters (for example, rectifiers)
        and inductors.

    8504.10 00    - Ballasts for discharge lamps or
        tubes    30    30    30
        - Liquid dielectric transformers:
    8504.21    - - Having a power handling capacity
        not exceeding 650 kVA:
    8504.21 10    - - - Step-voltage regulators; instrument
        transformers (potential and current)
        with handling capacity not
        exceeding 5 kVA    10    10    10
    8504.21 90    - - - Other    30    30    30
    8504.22    - - Having a power handling capacity
        exceeding 650 kVA but not exceeding
        10,000 kVA:
    8504.22 10    - - - Step-voltage regulators    10    10    10
    8404.22 90    - - - Other    30    30    30
    8504.23    - - Having a power handling capacity
        not exceeding 10,000 kVA:
    8504.23 10    - - - Not exceeding 15,000 kVA     30    30    30
    8504.23 90    - - - Other    10    10    10
        - Other transformers:
    8504.31    - - Having a power handling capacity
        not exceeding 1 kVA:
    8504.31 10    - - - Instrument transformers (potential)
        and current)    10    10    10
    8504.31 90    - - - Other    30    30    30
    8504.32    - - Having a power handling capacity
        exceeding 1 kVA but not exceeding
        16 kVA:
     8504.32 10    - - - Instrument transformers (potential)
        and current) with handling capacity
        not exceeding 5 kVA    10    10    10
    8504.32 90    - - - Other    30    30    30
    8504.33 00    - - Having a power handling capacity
        exceeding 16 kVA but not exceeding
        500 kVA    30    30    30
    8504.34    - - Having a power handling capacity
        exceeding 500 kVA    30    30    30
    8504.34 10     - - - Not exceeding 15,000 kVA
    8504.34 90    - - - Other    10    10    10
    8504.40 00    - Static converters    10    10    10
    8504.50 00     - Other inductors     10    10    10
    8504.90 00    - Parts    10    10    10

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    10    10    10
    8505.19 00    - - Other    10    10    10
    8504.20 00    - Electro-magnetic couplings,
        clutches and brakes    30    30    30
    8505.30 00     - Electro-magnetic lifting heads    10     10    10
    8505.90    - Other, including parts:
    8505.90 10    - Electro-magnetic or permanent
        magnet chucks, clamps and similar
        holding devices; parts for
        electro-magnetic devices    10    10    10
    8505.90 90    - - - Other    10    10    10

85.06        Primary cells and primary batteries.

        - Of an external volume not
        exceeding 300 cm3:
    8506.11 00    - - Manganese dioxide    30    30    30
    8506.12 00    - - Mercuric oxide    30    30    30
    8506.13 00    - - Silver oxide    30    30    30
    8506.19 00     - - Other    30     30    30
    8506.20 00    - Of an external volume exceeding
        300 cm3    30    30    30
    8506.90 00    - Parts    20    20    20

85.07        Electric accumulators, including
        separators therefor, whether or not
        rectangular (including square).

    8507.10    - Leaf-acid, of a kind used for
        starting piston engines:
    8507.10 10     - - - Scrap storage batteries,
        drained or undrained    3     3     3
    8507.10 90    - - - Other    70    60    50    30
    8507.20    - Other lead-acid accumulators:
    8507.20 10    - - - Scrap storage batteries,
        drained or undrained    3      3     3
    8507.20 90    - - - Other    70    60    50    30
    8507.30 00    - Nickel-cadmium    30    30    30
    8507.40 00    - Nickel-iron    30    30    30
    8507.80 00    - Other accumulators    30    30    30
    8507.90 00     - Parts    30     30    30

85.08        Electro-mechanical tools for working
        in the hand, with self-contained
        electric motor.

    8508.10 00    - Drills of all kinds    10    10    10
    8508.20 00    - Saws    10    10    10
    8508.80 00    - Other tools    10    10    10
    8508.90 00     - Parts    10     10    10

85.09        Electro-mechanical domestic
        appliances, with self-contained electric
        motor.

    8509.10 00    - Vacuum cleaners    40    35    30
    8509.20 00    - Floor polishers    40    35    30
    8509.30 00    - Kitchen waste disposers    40    35    30
    8509.40 00     - Food grinders and mixers; fruit
        or vegetable juice extractors    40     35    30
    8509.80 00    - Other appliances    40    35    30
    8509.90 00     - Parts    40     35    30

85.10        Shavers and hair clippers, with
        self-contained electric motor.

    8510.10 00    - Shavers    40    35    30
    8510.20 00    - Hair clippers    40    35    30
    8510.90 00    - Parts    40    35    30

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    - Sparkling plugs    10    10    10
    8511.20 00    - Ignition magnetos; magneto-dynamos;
        magnetic flywheels    10    10    10
    8511.30 00    - Distributors; ignition coils    10    10    10
    8511.40    - Starter motors and dual purpose
        starter-generators:
    8511.40 10    - - - Unassembled starter motors    3*    3     3
    8511.40 90     - - - Other    10*     10    10
    8511.50    - Other generators:
    8511.50 10    - - - Unassembled starter motors    3*    3     3
    8511.50 90     - - - Other    10*     10    10
    8511.80 00    - Other equipment     10     10    10
    8511.90 00     - Parts    10     10    10

85.12        Electrical lighting or signalling
        equipment (excluding articles of
        heading No. 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    20    20    20
    8512.20 00    - Other lighting or visual signalling
        equipment    20    20    20
    8512.30 00    - Sound signalling equipment     20    20    20
    8512.40 00     - Windscreen wipers, defrosters and
        demisters    20     20    20
    8512.90 00    - Parts    20    20    20

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 No. 85.12.

    8513.10    - Lamps:
    8513.10 10    - - - Miner's cap lamps    10    10    10
    8513.10 90    - - - Other    30    30    30
    8513.90    - Parts:
     8513.90 10    - - - For miner's cap lamps    10    10    10
    8513.90 90    - - - Other    30    30    30

85.14        Industrial or laboratory electric
        (including induction or dielectric)
        furnaces and ovens; other industrial
        or laboratory induction or dielectric
        heating equipment.

    8514.10 00    - Resistance heated furnaces and
        ovens    10    10    10
    8514.20 00    - Induction or dielectric furnaces and
        ovens    10    10    10
    8514.30 00    - Other furnaces and ovens    10    10    10
    8514.40 00     - Other induction or dielectric
        heating equipment    10     10    10
    8514.90 00    - Parts    10    10    10

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 sintered metal carbides.

        - Brazing or soldering machines and
        apparatus:
    8515.11 00    - - Soldering irons and guns    10    10    10
    8515.19 00    - - Other    10    10    10
        - Machines and apparatus for
        resistance welding of metal:
    8515.21 90    - - Fully or partly automatic    10    10    10
    8515.29 00     - - Other    10    10    10
        - Machines and apparatus for arc
        (including plasma arc) welding
        of metals:
    8515.31 00    - - Fully or partly automatic    10    10    10
    8515.39    - - Other:
    8515.39 10    - - - AC arc welder, transformer type    20    20    20
    8515.39 90     - - - Other    10    10    10
    8515.80 00    - Other machines and apparatus    10    10    10
    8515.90    - Parts:
    8515.90 10    - - - For AC arc welders, transformer
        type    10    10    10
    8515.90 90    - - - Other    10     10    10

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 No. 85.45.

    8516.10 00    - Electric instantaneous or storage
        water heaters and immersion heaters    40    35    30
        - Electric space heating apparatus
        and electric soil heating apparatus:
    8516.21 00    - - Storage heating radiators     40    35    30
    8516.29 00    - - Other    40    35    30
        - Electro-thermic hair-dressing or
        hand-drying apparatus:
    8516.31 00    - Hair dryers    40    35    30
    8516.32 00    - - Other hair-dressing apparatus    40    35    30
    8516.33 00    - - Hand-drying apparatus    40    35    30
    8516.40 00    - Electric smoothing irons    40    35    30
    8516.50 00     - Microwave ovens    40    35    30
    8516.60 00    - Other ovens; cookers, cooking plates,
        boiling rings, grillers and roasters    40    35    30
        - Other electro-thermic appliances:
    8516.71 00    - - Coffee or tea makers    40    35    30
    8516.72 00    - - Toasters    40    35    30
    8516.79 00    - - Others    40    35    30
    8516.80    - Electric heating resistors:
    8516.80 10    - - - For type-founding or
        type-setting machines    10    10    10
    8516.80 20    - - - For domestic appliances (e.g.,
        stoves, ranges, flat-irons and
        rice cookers)    20    20    20
    8516.80 90     - - - Other    30    30    30
    8516.90    - Parts:
    8516.90 10    - - - Parts for heaters for type-founding
        and type-setting machines    10    10    10
    8516.90 90    - - - Other    20    20    20

85.17        Electrical apparatus for line tele-phony
        or line telegraphy, including such
        apparatus for carrier-current
        line systems.

    8517.10 00    - Telephone sets    20    20    20
    8517.20 00    - Teleprinters    10    10    10
    8517.30    - Telephonic or telegraphic switching
         apparatus:
    8517.30 10    - - - When imported by or for tele-
        communication companies under
        prior authorization of the Board
        of Communications    10*    10*    10*
    8517.30 20    - - - Telegraphic apparatus    10*    10*    10*
    8517.30 90    - - - Other    10*    10*    10*
    8517.40    - Other apparatus, for carrier-current
        line systems:
    8517.40 10    - - - When imported by or for tele-
        communication companies under
        prior authorization of the Board
        of Communications    10     10     10
    8517.40 90    - - - Other    10     10     10
        - Other apparatus:
    8517.81    - Telephonic:
    8517.81 10    - - - When imported by or for tele-
        communication companies under
        prior authorization of the Board
        of Communications    10*    10*    10*
    8517.82    - - - Telegraphic:
    8517.82 10    - - - When imported by or for tele-
        communication companies under
        prior authorization of the Board
        of Communications    10*    10*    10*
    8517.82 90    - - - Other    10*    10*    10*
    8517.90    - Parts:
    8517.90 10    - - - Parts of telephone sets    20     20     20
    8517.90 90    - - - Other    10    10    10

85.18        Microphones and stands therefor;
        loudspeakers, whether or not mounted
        in their enclosures; headphones,
        earphones and combined microphone/
        speaker sets; audio-frequency electric
        amplifiers; electric sound amplifier sets.

     8518.10 00    - Microphones and stands therefor    20    20    20
        - Loudspeakers, whether or not
        mounted in their enclosures:
    8518.21 00    - - Single loudspeakers, mounted in    20    20    20
    8518.22 00    - - Multiple loudspeakers, mounted
        in the same enclosures    20    20    20
    8518.29 00    - - Other    20    20    20
    8518.30 00    - Headphones, earphones and
        combined microphone/speaker sets    20    20    20
    8518.40 00    - Audio-frequency electric amplifiers    20    20    20
    8518.50 00    - Electric sound amplifiers     20    20    20
    8518.90 00    - Parts    10    10    10

85.19        Turntables (record-decks), record-


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