Morocco 2009

BUREAU INTERNATIONAL DES TARIFS DOUANIERS
INTERNATIONAL CUSTOMS TARIFFS BUREAU
MOROCCO
JOURNAL No. 132
(15th EDITION)
2009
THE INTERNATIONAL CUSTOMS JOURNAL

ORGAN OF THE INTERNATIONAL UNION FOR THE PUBLICATION OF CUSTOMS TARIFFS
BULLETIN INTERNATIONAL DES DOUANES

ISSN: 1378-4048
THE INTERNATIONAL CUSTOMS JOURNAL

ORGAN OF THE INTERNATIONAL UNION FOR THE PUBLICATION OF CUSTOMS TARIFFS
MOROCCO
JOURNAL No. 132
15th Edition
2009
THIS PUBLICATION IS ALSO AVAILABLE IN

FRENCH, GERMAN, ITALIAN, SPANISH
AND ONLINE IN THE FIVE LANGUAGES
The Inte rnational Bu reau undertakes t o employ the greate st care in the tra nslation o f
the Custom s Laws and o f the Official publication s interpreting these La ws, but it is
understood that the Governments concerned do not assume any responsibility as to the
accuracy of these transl ations and that in the case o f dispute the original text s hall be
their only gui de. (Art. 3, Executory Regulations of the International Convention of July
5th, 1890.)
The contents of this publication are the exclusive intellectual property of the International Customs Tariffs
Bureau (Bureau International des Tarifs Douaniers). They shall not be reproduced in any way whatsoever,
in whole or in part, whether in the form of photocopies, microfilms or on electronic media, without the prior
written authorization of the B.I.T.D. This publication may b e resold by go vernmental organizations only.
B.I.T.D. 2009.
INTERNATIONAL CUSTOMS TARIFFS BUREAU
rue des Petits Carmes, 15 B 1000 Brussels
Tel. +32 2 501 87 74 - Fax +32 2 501 31 47
E-Mail: dir@bitd.org http://www.bitd.org
EXEMPLARY LIST OF TARIFFS AND SUPPLEMENTS PUBLISHED IN ENGLISH

IN THE INTERNATIONAL CUSTOMS JOURNAL
COUNTRY
Algeria (Dem. People's Republic of) .............................................................................
Andean Community (Comunidad Andina) (Bolivia, Colombia, Ecuador, Peru,
Venezuela)
Argentine Republic .......................................................................................................
Australia .......................................................................................................................
Bolivia ...........................................................................................................................
Brazil ............................................................................................................................
Brunei ...........................................................................................................................
Burma (Socialist Republic of the Union of) ...................................................................
Burundi (Republic of) ....................................................................................................
Canada .........................................................................................................................
C.A.C.E.U.: Cameroon, Central African Republic, Congo, Equatorial Guinea, Gabon,
Chad.........................................................................................................................
CARICOM: ((Caribbean Common Market): Antigua and Barbuda, Barbados, Belize,
Dominica, Grenada, Guyana, Jamaica, Montserrat, St. Kitts and Nevis, St. Lucia,
St. Vincent and the Grenadines, Trinidad and Tobago) ..........................................
Chile .............................................................................................................................
China (Peoples Republic of) ........................................................................................
Colombia ......................................................................................................................
Comoros (The Islamic Republic of the) ........................................................................
Congo (Democratic Republic of ) ..................................................................................
Costa Rica ....................................................................................................................
Cuba .............................................................................................................................
Dominican Republic .....................................................................................................
Ecuador ........................................................................................................................
Egypt (Arab Republic of) ..............................................................................................
Ethiopia ........................................................................................................................
E.U. Common Tariff: (Austria, Belgium, Bulgaria, Czech Republic, Cyprus, Denmark,
Estonia, France, Finland, Germany, Greece, Ireland, Italy, Latvia, Lithuania,
Luxembourg, Hungary, Malta, Netherlands, Poland, Portugal, Romania, Slovenia,
Slovakia, Spain, Sweden, United Kingdom) ............................................................
Guatemala SAC (Central American Customs System: Guatemala, Costa Rica, El
Salvador, Honduras and Nicaragua) ........................................................................
Iceland ..........................................................................................................................
India ..............................................................................................................................
Indonesia ......................................................................................................................
Iran ...............................................................................................................................
Israel .............................................................................................................................
Japan ............................................................................................................................
Jordan (Hashemite Kingdom of) ...................................................................................
Korea (Republic of) ......................................................................................................
Lebanon .......................................................................................................................
Libyan Arab Jamahiriyah ..............................................................................................
Madagascar (Republic of) ............................................................................................
Malaysia .......................................................................................................................
Mauritius .......................................................................................................................
MERCOSUR (Argentina, Brazil, Paraguay, Uruguay)...................................................
Mexico ..........................................................................................................................
Morocco (Kingdom of) ..................................................................................................
Netherlands Antilles .....................................................................................................
New Zealand ................................................................................................................
Nicaragua .....................................................................................................................
Norway .........................................................................................................................
Journal
No.
Edition
88
16
120
58
166
101
6
157
11
47
57
1
th
16
th
15
th
11
th
20
rd
3
rd
3
th
5
th
28
66
86
150
13
90
68
3
128
148
5
59
36
31
14
30
127
111
4
63
138
41
28
77
80
49
51
107
12
71
122
27
132
67
29
129
94
1
th
10
rd
23
th
10
th
9
th
9
th
18
th
4
th
4
th
5
th
5
rd
3
th
5
th
12
nd
2
th
17
th
15
th
4
th
18
th
6
th
28
th
Year
2008
st
2004
2007
2007
2006
2008
1987
1979
1987
2009
th
1990
3
th
18
th
9
th
16
rd
3
nd
2
st
1
th
11
th
7
th
19
th
6
th
5
rd
1999
2008
2004
2006
1999
2004
2003
2008
1972
2008
2007
1980
th
2009
st
2003
2006
2000
2004
1974
1982
2005
2009
1987
2004
1984
2003
1987
2006
2007
2002
2009
1983
2007
2005
2002
COUNTRY
Oman (Sultanate of) .....................................................................................................
Pakistan ........................................................................................................................
Panama ........................................................................................................................
Philippines (Republic of the) .........................................................................................
Rwanda (Republic of) ...................................................................................................
The Russian Federation ...............................................................................................
Saudi Arabia .................................................................................................................
Serbia (Republic of) ......................................................................................................
Singapore (Republic of) ................................................................................................
South Africa (Republic of) ............................................................................................
Sri Lanka ......................................................................................................................
Sudan (Democratic Republic of the) ............................................................................
Suriname ......................................................................................................................
Switzerland ...................................................................................................................
Syria (Arab Republic of) ...............................................................................................
Tunisia ..........................................................................................................................
Turkey ..........................................................................................................................
United States of America ..............................................................................................
Venezuela ....................................................................................................................
Vietnam ........................................................................................................................
WAEMU West African Economic and Monetary Union (Benin, Burkina Faso, Cte
dIvoire, Guinea Bissau, Mali, Niger, Senegal and Togo) .......................................
Zimbabwe .....................................................................................................................
Journal
No.
Edition
180
44
170
43
37
23
62
118
26
42
69
73
60
1
50
89
133
21
30
185
4
th
11
th
10
th
10
th
6
nd
2
th
8
st
1
th
13
rd
23
th
4
th
7
th
8
th
24
th
4
th
12
th
12
th
20
rd
23
st
1
103
82
1
st
1
Year
th
1987
2007
2008
2003
2003
1996
2004
2008
2005
2008
1998
1980
1988
2004
1985
2008
2007
2004
1997
2005
st
2003
1983
MOROCCO
(as at 1 January, 2009)
Extracts from the Customs and Indirect Taxes Code, issued by the Customs and Indirect Taxes Administration, approved by the Dahir on Law No. 1-77-339 of 25 Chaoual 1397 (9 October, 1977), as
amended
TITLE I
GENERAL PRINCIPALS
CHAPTER I
General
Article 1
For the purposes of this Code and texts issued for the application thereof, the following expressions shall have the meanings
hereby assigned to them:
a) Customs Territory: the national territory, including the territorial waters;
b) Tax Territory: the land included in the Customs Territory, including ports, harbours, off-shore platforms, dredgers and similar equipment operating in territorial waters or any other installations situated in territorial waters, defined by decree, other
than Free Zones;
c) Free Zones: zones of the Customs Territory not subject, in whole or in part, to Customs Laws and Legislation;
d) import: the entry of goods into the Tax Territory from abroad or from Free Zones;
e) release for consumption: Customs treatment which permits imported goods to remain definitively in the Tax Territory. This
treatment implies the payment of any duties and taxes due on import and the accomplishment of all other Customs formalities;
f) export: the exit of goods from the Tax Territory;
g) the Administration: the Customs and indirect taxes administration, its services or its agents;
h) document: any medium, by any technical process, containing data or information, for example, paper, magnetic tape, disks
or diskettes, microfilm;
i) goods: products, articles, animals and materials of any kind, whether or not prohibited, including drugs and psychotropic
substances, whether or not the object of legal commerce;
j) release: The act by which the Administration enables those concerned to take possession of goods which have been cleared;
k) Customs Laws and Legislation: The set of legal and regulatory provisions concerning the import and export of goods that
the Administration must apply.
Article 1 (2)
Customs Laws and Legislation apply to all persons, whoever they may be.
CHAPTER II
Tariff of Customs duties
Section I
Definition
Article 2
The Customs Tariff includes:
1) The headings, subheadings and subdivisions of the Nomenclature in accordance with the International Convention on the
Harmonized Commodity Coding and Description System (H.S.) adopted by the Customs Co-operation Council and, where
MOROCCO - No. 132 (15th Edition)
necessary national subdivisions established in accordance with the standards set by that Nomenclature, or headings, subheadings and subdivisions resulting from agreements made or conventions ratified by Morocco.
2) The rates of duty applicable to the abovementioned headings, subheadings and subdivisions.
Article 3
Unless otherwise provided, in special texts, International Agreements, Arrangements, Treaties or Conventions to which Morocco
adheres, imported or exported goods are subject to the import or export duties, applicable thereto, listed in the Customs Tariff,
no account being taken of other duties and taxes established by special texts.
Article 4
Unless otherwise provided, the duties to be applied are duties based on the value of the goods, known as ad valorem duties.
Section II
Emergency Tariff amendments
Article 5
1) In emergencies, the rates of duty referred to in Article 2 above and other duties and taxes payable on import may, in accordance with the provisions of Article 45 of the Constitution, be modified or suspended by the Government;
2) The procedure defined in paragraph 1 is applicable to duties and taxes which may be payable on goods presented for export;
3) The Nomenclature, defined in Article 2, paragraph 1, may be amended by regulation when such amendment makes no difference to the rate of duty applicable to the goods concerned.
Article 6
Repealed.
CHAPTER III
Special Provisions for the application of the Customs Law
Section I
Customs provisions contained in Agreements, Arrangements, Conventions and Treaties
Article 7
Customs provisions designed to come into force on the signature of Agreements, Arrangements, Conventions and Treaties will
only be so when Administration has been notified thereof.
Section II
Surtaxes
Article 8
1) Where Moroccan goods receive less favourable treatment by a State or Customs or Economic Union than goods originating
in other countries or if such State or Union take measures which impede Moroccan foreign trade, notwithstanding the provisions for the settlement of disputes laid down in bilateral or multilateral agreements concluded by Morocco, goods originating
in such States or Unions will be subject to surtax in the form of an increased rate Customs duty.
2) The increase is laid down by order of the Minister of Finance in agreement with the Minister(s) concerned. Such Orders are
later approved by the Finance Law for the year following that in which they were published.
Article 9
Measures taken for the application of the provisions of Article 8 are likewise repealed.
Articles 10, 11 and 12
Repealed
Section III
Transitory clause
Article 13
1) Texts establishing or amending Customs texts may expressly allow for the application of more favourable prior Customs
treatment to goods for which:
It is proved, by transport documents issued before the abovementioned texts came into force, that the goods were, from
the beginning destined directly and exclusively for a locality in the Tax Territory.
Confirmed irrevocable credit was open for the foreign supplier before the date on which the abovementioned measures
came into force.
2) Only goods directly released for consumption, without being deposited in a warehouse, will benefit from the provisions of this
Clause.
CHAPTER IV
Conditions for the application of the Customs Tariff
Section I
General
Article 14
1) Assessment to Customs duty and similar taxes will take account of:
- qualitative elements: type, origin, provenance and destination;
- quantitative elements: value, weight, length, surface area, volume and number.
2) Subject to the provisions of Articles 13 and 86-5, goods will be assessed to duty and similar taxes on the date of arrival in the
Tax Territory. Account will be taken of the depreciation of the goods due to damage, loss or other incident, including losses
due to the nature of the goods themselves and shortfalls, the taxpayer will be held responsible for establishing that such damage or shortfall, noted during the inspection, occurred prior to entry into the Tax Territory.
When imported goods are partially damaged under the abovementioned circumstances, the Administration will authorize the
separation of the damaged goods and, at the taxpayers request, re-export or assessment to duty in accordance with the
damage, notwithstanding the right of the taxpayer to assign a Customs treatment for the undamaged goods.
3) Export goods will be assessed to duty and similar taxes on the date on which they leave the Tax Territory. Such goods are
presumed not to have been modified in any way between the date of inspection by Customs and the date on which they
leave the Tax Territory.
However, at the request of the taxpayer, account will be taken of the depreciation of the goods due to damage, loss or other
incident, the applicant will be required to establish that the depreciation happened between the date of the inspection by
Customs and the date on which they leave the Tax Territory.
Section II
Qualitative assessment elements
1. - Type of goods
Article 15
1) The type of goods is the description attributed to them by the Customs Tariff;
2) Goods which are not listed in the Customs Tariff or which may be classified under different headings, subheadings or subdivisions thereof are classified by decision of the Administration;
3) Tariff classification decisions made by the Administration are communicated to the interested parties by any means and, in
particular, by publication in a Journal of Legal and Administrative Notices (journal dannonces lgales et administratives) or
the Official Bulletin (Bulletin Officiel), appeals may be made only after publication.
However, Tariff classification decisions made at the request of the taxpayer or following litigation subsequent to a Customs
related operation are immediately enforceable upon the taxpayer or the other parties concerned. A Tariff classification decision remains valid up to the date of publication of an amending tariff classification decision or the effective date of an
amendment to the corresponding Nomenclature, in accordance with the provisions of Article 5 above.
4) The Administration may authorize the classification of goods classifiable under one or more tariff headings, subheadings or
subdivisions to be grouped together in one or more headings, subheadings or subdivisions, inasmuch as this will not cause
an increase or decrease in the rate of duty or tax which would normally be paid when goods are imported or presented for
export:
- duty- and tax-free by virtue of effective legislation;
- In accordance with the provisions of Article 4, paragraph III of transitory Finance Law No. 45-95, for the period from 1 January to 30 June 1996, ratified by Dahir No. 1-95-243 of 8 Chaabane, 1416 (30 December, 1995);
- under one of the Customs procedures listed in Article 114 below.
However, at the request of the taxpayer, the Administration may authorize grouping according to the tariff classification of the
goods liable to the highest rate of import duty.
2. - Origin of goods
Article 16
1) Subject to the definition of the origin of goods covered by Agreements concluded between Morocco and other countries or
groups of countries, or in Annexes to such Agreements applicable to Moroccos commercial dealings with countries signatory
thereto, the expression originating goods shall be taken to mean goods obtained wholly in the country in question.
The expression goods obtained wholly in a country shall be taken to mean:
a) mineral products extracted from its territory;
b) vegetable products harvested there;
c)
d)
e)
f)
g)
h)
i)
j)
live animals born or reared there;

animal products obtained from animals reared there;
hunting and fishing products;
sea fishing products and other products taken from the sea by boats registered in the country and flying its flag, operated
by or chartered by natural or legal persons of that country;
goods produced on board factory ships from the goods listed in paragraph f) originating in that country, provided the factory ships are registered in or fly the flag of the country in question;
products extracted from the sea bed outside the territorial waters, if the country in question has the exclusive right of exploitation thereof;
waste and scrap from manufacturing processes and worn articles, provided they were collected there and can be used
only for the recuperation of raw materials;
goods obtained solely from the goods listed in paragraphs a) to i) or derivatives thereof, at whatever stage of production.
2) Decrees made on proposition of the Minister of Finance, in co-operation with the minister(s) concerned lay down the rules to
be followed for determining the origin of goods obtained in a country using the goods listed in 1) above coming from another
country.
Article 17
1) On import, the Administration may require the production of any document certifying the origin of imported goods. It may also
require the production of any document justifying the origin of goods remaining aboard ships which stop in national ports.
2) The Customs Administration is not bound by documents certifying the origin of imported goods and remains free to contest
the authenticity or exactitude thereof.
Article 18
1) On export, at the request of the exporter, the Administration will establish or approve, as the case may be, certificates attesting to the Moroccan origin of the exported goods.
2) These certificates are issued by the Administration in the form and under the conditions laid down by the Minister of Finance.
3. - Provenance of goods
Article 19
1) The expression country of provenance shall be taken to mean the country from which the goods have been transported directly to the Tax Territory.
Transit, stop-over or transhipment of goods in a country does not affect the country of provenance, if the time spent in the
third country does not exceed:
a) the time necessary for the transit or transhipment;
b) the normal transit or stop-over time required for the means of transport in question.
2) On export, at the request of the exporter, the Administration approves certificates attesting to the provenance of goods.
Section III
Quantitative assessment elements
1. - Value of goods
A. Imports
Article 20
1) Subject to the provisions of Article 20 (2) below, the Customs value of imported goods is the transactional value, i.e., the
price effectively paid or to be paid for the goods when sold for export to the tax territory adjusted in accordance with the provisions of Article 20 ter below, on condition that:
a) there are no restrictions as to the transfer or use of the goods to the buyer, other than:
those imposed or required by law or current legislation;
the limitation of the geographical area in which the goods may be sold, or
that do not substantially affect the value of the goods;
b) the sale or price is not subject to conditions or services the value of which is not calculable for the goods to be valued;
c) no part of the profit of any sale, transfer or further use of the goods by the buyer returns directly to the seller, except if an
adjustment can be made under the provisions of Article 20 ter below; and
d) the buyer and seller are not related within the meaning of Article 20 (9), paragraph 6, below or, if they are, that the transaction value is acceptable for Customs purposes by virtue of the provisions of paragraph 2 below.
2) a) When the buyer and seller are related, the transaction value is accepted on condition that examination of the special circumstances of the sale of the imported goods indicates that the relationship has no influence on the price.
b) The transaction value of a sale between related persons is accepted if the importer and the declarant show that the declared value of the goods is close to one of the values described below, determined at the same time or close to the same
time:
the transaction value between unrelated sellers and buyers of identical or similar goods as defined in Article 20 (9), paragraphs 2) and 3) below, for export to the tax territory;
the Customs value of identical or similar goods as defined in Article 20 (7) below.
In applying these standard transaction values account will be taken of clear differences between commercial levels,
quantities, adjustments made in accordance with Article 20 (3) below and costs paid by the seller in transactions between unrelated sellers and buyers.
c) The standard described in paragraph 2 b) of this Article will be used if the importer or the declarant so requests, for the
purposes of comparison only. The administration cannot establish substitution values by virtue of paragraph 2 b) above.
3) a) The price effectively paid or to be paid is the total price paid or to be paid by the buyer to or on behalf of the seller, or for
him, for imported goods, it includes all payments made or to be made as a condition of the sale of the imported goods, by
the buyer to the seller or to a third party to fulfil an obligation of the seller. Payments may be made directly or indirectly in
cash, by letter of credit or marketable instruments.
b) Actions, including marketing, undertaken by or for the buyer, other than those for which an adjustment is defined in Article
20 (3), will not be considered to be an indirect payment to the seller, even if the seller benefits therefrom or they are undertaken with his agreement and the cost thereof is not added to the price effectively paid or to be paid to determine the
customs value of the imported goods.
4) Provided that the following costs are distinct from the price effectively paid or to be paid for the imported goods, the Customs
value will not include:
the cost of building, installation, assembly, maintenance or technical assistance undertaken after the goods are imported,
for example imports of plant, machinery or industrial materials;
transport costs after import;
Customs import duties and taxes
5) The price effectively paid or to be paid applies to the price of imported goods. The transfer of dividends and other payments
made by the buyer to the seller which do not relate to the sale of the imported goods are not included in the Customs value.
Article 20 (2)
Repealed
Article 20 (3)
1) To determine the Customs value (see Article 20) of imported goods, the price effectively paid or to be paid is increased by:
a) The following, if paid by the buyer but not included in the price effectively paid or to be paid for the goods:
commissions and brokerage, other than buying commissions defined in Article 20 (9), paragraph 8 below;
cost of containers, which, for Customs purposes, do not form part of the goods;
packing costs, including labour and materials.
b) The value, charged appropriately, of the following goods and services, provided directly or indirectly by the buyer, without
cost or at reduced cost, for processing and sale for export of the imported goods, to the extent that it has not been included in the price effectively paid or to be paid:
materials, components, parts and the like incorporated into the imported goods;
tools, dies, moulds and the like used in processing the imported goods;
materials consumed during the production of the imported goods;
engineering, research, art and design work, plans and sketches performed outside the Tax Territory which are necessary to the production of the imported goods;
c) Royalty and licence fees, relative to the goods to be valued, payable directly or indirectly by the buyer as a condition of
sale of the goods to be valued, to the extent that such royalty and licence fees were not included in the price effectively
paid or to be paid.
The abovementioned royalty and license fees may include, inter alia, patent fees, trademarks, brand names and
copyright.
However, the following will not be added to the price effectively paid or to be paid:
the cost of reproduction rights for the imported goods;
Payments made by the buyer for the right to distribute or resell the imported goods if such payments are not a condition of sale for export of the imported goods;
d) the value of all or part of the profit for resale, disposal or use of the imported goods which is paid directly or indirectly to
the seller;
e) the cost of transporting the imported goods up to their entry into the Tax Territory;
f) loading, unloading and handling costs in connection with the transport of the imported goods up to their entry into the Tax
Territory; and
g) Insurance costs.
2) Any addition made by the application of the provisions of this Article to the price effectively paid or to be paid, will be based
solely on objective and quantifiable information.
3) In order to determine the Customs value no costs other than those listed in this Article will be added to the price effectively
paid or to be paid.
Article 20 (4)
When the Customs value cannot be determined by reference to the provisions of Article 20, it shall be determined by reference
to whichever of the provisions of Articles 20 (5), 20 (6), 20 (7) or 20 (8) of this Code, is first to enable the determination of the
value.
However, at the request of the importer or the declarant, subject to the acceptance of the Customs Administration, the order of
application of the method of evaluation laid down in paragraphs 1) and 2) of article 20 (7) and the Computed value method laid
down in paragraph (3) of that article shall be reversed.
Article 20 (5)
1) a) When the Customs value cannot be determined by reference to the provisions of Article 20, the Customs value will be the
transaction value for identical goods sold for export to the Tax Territory and exported at or about the same time as the
goods to be valued.
b) The Customs value is determined by reference to the transaction value of identical goods, sold at the same commercial
level and in very close to the same quantity as the goods to be valued.
c) In the absence of sales as defined in paragraph b), the Customs value will be determined by reference to the transaction
value of identical goods, sold at a different commercial level and/or in different quantities, adjusted to take account of
such differences, provided that such adjustments, whether or not they result in an increase or decrease in value, are
founded on information proving clearly that they are reasonable and exact.
2) The transaction value is adjusted to take account of any significant difference which may exist between costs related to the
goods to be valued on one hand and to the identical goods on the other, due to differences in distance and means of transport.
3) If, in application of this Article, more than one transaction value for identical goods is found, the Customs value of the imported goods will be determined by reference to the lowest transaction value found.
Article 20 (6)
1) a) When the Customs value cannot be determined by reference to the provisions of Articles 20 and 20 (5), the Customs value will be the transaction value for similar goods sold for export to the Tax Territory and exported at or about the same
time as the goods to be valued.
b) The Customs value is determined by reference to the transaction value of similar goods, sold at the same commercial level and in very close to the same quantity as the goods to be valued.
c) In the absence of sales as defined in paragraph b), the Customs value will be determined by reference to the transaction
value of similar goods, sold at a different commercial level and/or in different quantities, adjusted to take account of such
differences, provided that such adjustments, whether or not they result in an increase or decrease in value, are founded
on information proving clearly that they are reasonable and exact.
2) The transaction value is adjusted to take account of any significant difference which may exist between costs related to the
goods to be valued on one hand and to the similar goods on the other, due to differences in distance and means of transport.
3) If, in application of this Article, more than one transaction value for similar goods is found, the Customs value of the imported
goods will be determined by reference to the lowest transaction value found.
Article 20 (7)
1) a) If the imported goods or identical or similar imported goods are sold in the Tax Territory in the condition as imported, the
Customs value of the imported goods shall be based on the unit price at which the imported goods or identical or similar
imported goods are so sold in the greatest aggregate quantity, at or about the time of the import of the goods being valued, to persons who are not related to sellers, subject to deductions for the following:
either the commissions usually paid or agreed to be paid or the additions usually made for profit and general expenses
in connection with sales in the Tax Territory of imported goods of the same class or kind within the meaning of Article
20 (9), paragraph 5;
the usual costs of transport and insurance and associated costs incurred within the Tax Territory;
the import duties and other charges payable in the Tax Territory by reason of the import or sale of the goods.
b) If neither the imported goods nor identical nor similar imported goods are sold at or about the time of importation of the goods
being valued, the Customs value of imported goods determined under this Article shall, subject to the provisions of paragraph
1 a), be based on the unit price at which the imported goods or identical or similar imported goods are sold in the Tax Territory
in the condition as imported at the earliest date after the importation of the goods being valued but before the expiration of 90
days after such importation.
2) If neither the imported goods nor identical nor similar imported goods are sold in the Tax territory in the condition as imported, then, if the importer so requests, the customs value shall be based on the unit price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons in the Tax territory who are not related to the
persons from whom they buy such goods, due allowance being made for the value added by such processing and the deductions provided for in paragraph 1 (a).
3) The customs value of imported goods under the provisions of this paragraph shall be based on a computed value. Computed value shall consist of the sum of:
a) the cost or value of materials and fabrication or other processing employed in producing the imported goods;
b) an amount for profit and general expenses equal to that usually reflected in sales of goods of the same class or kind as
the goods being valued which are made by producers in the country of exportation for export to the country of importation;
c) the cost or value of all other expenses listed under paragraphs e), f) and g) of Article 20 (3).
The administration may not require or compel any person not resident in Morocco to produce for examination, or to allow access to, any account or other record for the purposes of determining a computed value.
However, information supplied by the producer of the goods for the purposes of determining the customs value under the
provisions of this Article may be verified in another country by the authorities of the country of importation with the agreement
of the producer and provided they give sufficient advance notice to the government of the country in question and the latter
does not object to the investigation.
Article 20 (8)
1) If the Customs value of the imported goods cannot be determined in accordance with the provisions of Articles 20, 20 (5), 20
(6) or 20 (7), it will be determined by any reasonable means compatible with the provisions of Articles 20 to 20 (7) of this
Code and the principals and general provisions of Article VII of the General Agreement on Tariffs and Trade, 1994 and based on information available in Morocco.
2) However, the Customs value determined in application of the provisions of this Article may not be based on:
a) the selling price of goods produced in the Tax Territory;
b) any system providing for the acceptance, for Customs purposes, of the higher of two possible values;
c) the price of the goods in the domestic market of the exporting country;
d) the price of goods sold for export to countries other than Morocco;
e) minimum Customs values, except as provided in Article 20 (2) above;
f) arbitrary or fictive values.
Article 20 (9)
For the purposes of Articles 20 to 20 (8):
1) The expression produced includes grown, manufactured and mined;
2) The expression identical goods means imported goods:
which are the same in all respects, including physical characteristics, quality and reputation as the goods to be valued.
Minor differences in appearance shall not preclude goods otherwise conforming to the definition from being regarded as
identical;
Produced in the same country as the goods to be valued; and
produced by the same person as the goods to be valued, or if such goods are not available, produced by a different person.
3) The expression similar goods means imported goods:
which, though not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable. The quality of the goods, their reputation and the existence of a trademark are among the factors to be considered in determining whether goods are similar;
produced in the same country as the goods to be valued; and
produced by the same person as the goods to be valued, or if such goods are not available, produced by a different person.
4) Identical goods and similar goods, as the case may be, do not include goods which incorporate or reflect engineering, development, artwork, design work, and plans and sketches for which no adjustment has been made under Article 20 (3) 1) b)
because such elements were undertaken in the Tax territory
5) The expression goods of the same class or kind means imported goods which fall within a group or range of goods produced by a particular industry or industrial sector, and includes identical or similar goods.
6) persons shall be deemed to be related only if:
a) they are officers or directors of one anothers businesses;
b) they are legally recognized partners in business;
c) they are employer and employee;
d) any person directly or indirectly owns, controls or holds 5% or more of the outstanding voting stock or shares of both;
e) one of them directly or indirectly controls the other;
f) both of them are directly or indirectly controlled by a third person;
g) together they directly or indirectly control a third person; or
h) they are members of the same family.
7) Persons who are associated in business with one another in that one is the sole agent, sole distributor or sole concessionaire, however described, of the other shall be deemed to be related only if they fall within the criteria of paragraph 6.
8) The expression buying commission shall be taken to mean sums paid by the importer to his agent for the service of representing him abroad for buying the goods to be valued.
Article 20 (10)
If certain sums used for the determination of the taxable value are expressed in foreign currency, the rate of exchange will be
that published by the Bank Al Maghrib the working day preceding the recording of the declaration that the importer must make
to the Administration in accordance with the provisions of Article 74.
Article 20 (11)
1) Unless an exception is authorized by the government, a declaration of the information relative to the Customs value must be
deposited at the same time as the detailed declaration.
2) The declaration of information relative to the Customs value must be signed by the importer or the declarant.
3) The form of the declaration of information relative to the Customs value, the expressions contained therein and the date of
eligibility thereof are laid down by the government.
Article 20 (12)
For the purposes of Articles 20 to 20 (11), the Administration reserves the right to ascertain the truth or accuracy of any statement, evidence or declaration presented with a view to determining the Customs value. If the Administration doubts the
truth or accuracy of statements, evidence or declarations presented with a view to determining the customs value, it may request that the importer or the declarant produce additional proof, including documents or other evidence, attesting that the
declared value corresponds to the total amount effectively paid or to be paid for the imported goods adjusted in accordance
with Article 20 (3). If no answer is forthcoming within the prescribed period, or if the additional proof provided is not satisfactory, the valuation of the imported goods will not be determined by application of the provisions of Article 20; it will be determined by other evaluation methods in the order defined in Article 20 (4).
Article 20 (13)
Repealed
B. Exports
Article 21
The Customs value of exported goods is the gross cash value of the goods at the point of exit, free of export tax and duties.
2. - Weight of goods
Article 22
The conditions for determining the weight, length, surface area, volume and number of goods declared on import or export are
laid down by the Minister of Finance or the authority designated by him to take account of the nature and specificity of certain
goods.
Section IV
Consultative Customs Committee
Article 22 (2)
1) A conciliation committee is established at every Regional Customs Directorate (or, where appropriate, in each Customs district) the committee gives its opinion on Customs disputes or litigations.
2) The committee, presided by the Regional Customs Director (or, where appropriate, by the district chief of Customs) is composed of: a representative of the department responsible for the resource, a representative of the professional association
concerned, the competent Customs authorizing officer and the trader or his representative. The representative of the professional association concerned is proposed by his association and designated by the government department responsible for
the resource. The president of the committee may, if necessary, on his own initiative or at the request of the trader, call on
any person whose technical assistance is deemed to be useful. The committee is petitioned by the trader concerned or by
the declarant. The local committee is convened by the president every two weeks or at need. The Administration gives its
decision on cases submitted to the local Committee, within two weeks of the date of the meeting during which the opinion of
that committee was decided.
Article 22 (3)
1) A committee known as the Consultative and Appeals Committee on objections is established by the Minister of Finance; the
committee gives its opinion on Customs disputes or litigations. The committee may also examine cases of principle already
examined by local conciliation committees.
2) This committee, presided by the Minister of Finance or his representative, is composed of representatives of the ministerial
departments concerned, a representative of the professional association concerned and the trader or his representative. The
representative of the professional association concerned is proposed by his association and designated by the government
department responsible for the resource. The president of the committee may, if necessary, call on any person whose technical assistance is deemed to be useful. The committee may be convened by the president, the Minister responsible for the
resource or the professional association concerned. It may also be convened by the trader or the declarant if he disputes the
opinion of the local conciliation committee, if the Administration does not give a decision in accordance with the 6th subnd
paragraph of Article 22 (2), 2 paragraph. The Administration gives its decision on cases submitted to the Consultative and
Appeals Committee, within two weeks of the date of the meeting during which the opinion of that committee was decided.
Article 22 (4)
The members of the committees defined in Articles 22 (2) and 22 (3) are bound by a duty of confidentiality. The conditions
for convening and the operation of these committees are defined by legislation.
CHAPTER V
Prohibited goods
Article 23
1) For the purposes of this Code goods will be prohibited for import or export if:
a) they are banned in any way; or
b) they are subject to restrictions, rules of quality or packaging, or special formalities.
2) However,
a) the declared goods must be covered by an authorization, license or import or export certificate;
b) The prohibition is lifted and the goods may be imported or exported if the rules governing the import or export restrictions
concerning quality packaging or the special formalities are observed.
General rules for the interpretation of the Harmonized System

Classification of goods in the Nomenclature shall be governed by the following principles:
1. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification
shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such
headings or Notes do not otherwise require, according to the following provisions:
2. a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete
or finished by virtue of this Rule), presented unassembled or disassembled.
b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of
that material or substance with other materials or substances. Any reference to goods of a given material or substance
shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification
of goods consisting of more than one material or substance shall be according to the principles of Rule 3.
3. When by application of Rule 2 b) or for any other reason, goods are, prima facie, classifiable under two or more headings,
classification shall be effected as follows:
a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed
or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally
specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets
for retail sale, which cannot be classified by reference to 3 a), shall be classified as if they consisted of the material or
component which gives them their essential character, insofar as this criterion is applicable.
c) When goods cannot be classified by reference to 3 a) or 3 b), they shall be classified under the heading which occurs last
in numerical order among those which equally merit consideration.
4. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to
the goods to which they are most akin.
5. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein:
a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers,
specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the
articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This
Rule does not, however, apply to containers which give the whole its essential character;
b) Subject to the provisions of Rule 5 a) above, packing materials and packing containers presented with the goods therein
shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is
not binding when such packing materials or packing containers are clearly suitable for repetitive use.
6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of
those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that
only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes
also apply, unless the context otherwise requires.
10
SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS
NOTES
1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
2. Except where the context otherwise requires, throughout the Nomenclature any reference to dried products also covers
products which have been dehydrated, evaporated or freeze-dried.
CHAPTER 1
LIVE ANIMALS
NOTE
1. This Chapter covers all live animals except:
a) fish and crustaceans, molluscs and other aquatic invertebrates, of heading 0301, 0306 or 0307;
b) cultures of micro-organisms and other products of heading 3002; and
c) animals of heading 9508.
ADDITIONAL NOTE
1. For the purposes of subdivision 0102 90 10, the expression "calves" shall be taken to mean live bovine animals of domestic
species weighing not more than 220 kg not yet having lost their milk teeth.
Code
Description
0101
0101 10
10 00
20 00
0101 90
10 00
20 00
30
10
90
90
10
90
0102
0102 10 00
10
90
0102 90
10 00
21 00
22 00
29 00
31 00
39 00
41 00
49 00
90 00
0103
0103 10 00
10
90
0103 91
10 00
90 00
0103 92
10
10
90
90 00
Live horses, asses, mules and hinnies:

- Pure-bred breeding animals:
(a)
- - - Horses
(a)
- - - Domestic pure-bred breeding asses
- Other:
- - - Horses:
- - - - For slaughter
- - - - Racehorses, less than six (6) years old, within the limits of an annual quota of twenty (20)
horses, subject to conditions stipulated by decree of the Minister of Finance with the approval
of the Minister of Agriculture
- - - - Other:
- - - - - Draught or saddle
- - - - - Other
- - - Asses, mules and hinnies:
- - - - Mules and hinnies
- - - - Other
Live bovine animals:
(a)
- - - Of domestic species
(a)
- - - Other
- Other:
- - - Of domestic species:
- - - - Calves
- - - - Cows:
- - - - - For immediate slaughter, their meat being intended for processing
- - - - - Milch cows
- - - - - Other
- - - - Bulls, other than bull calves:
- - - - - Fighting bulls imported for a specific bull-fight and led directly to the bull-pen
- - - - - Other
- - - - Other:
- - - - - Cattle other than steers and heifers
- - - - - Other
- - - Other
Live swine:
(a)
(a)
- - - Other
- Other:
- - Weighing less than 50 kg:
- - - Other
- - Weighing 50 kg or more:
- - - - Sows having farrowed at least once, weighing 160 kg or more
- - - - Other
- - - Other
Rate of
duty (%)
2.5
17.5
49
25
49
49
49
49
2.5
2.5
233.5
233.5
233.5
233.5
233.5
233.5
233.5
233.5
233.5
49
49
49
49
49
49
49
Code
Description
0104
0104 10
10
10
90
90
10
90
0104 20
10
10
90
90
10
90
0105
0105 11
10 00
90 00
0105 12 00
10
90
0105 19 00
11
19
23
29
93
99
0105 92 00 00
0105 93 00 00
0105 99 00
10
20
30
90
0106
0106 11
10 00
90 00
0106 12
10 00
90 00
0106 19
11 00
19 00
21 00
29 00
30 00
41 00
49 00
50 00
61 00
69 00
90 00
Live sheep and goats:

- Sheep:
- - - Pure-bred breeding animals:
(a)
- - - - Of domestic species
(a)
- - - - Other
- - - Other:
- - - - Other
- Goats:
- - - Pure-bred breeding animals:
(a)
(a)
- - - - Other
- - - Other:
- - - - Other
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys
and guinea fowls:
- Weighing not more than 185 g:
- - Fowls of the species Gallus domesticus:
(a)
- - - Breeding animals
- - - Other
- - Turkeys:
- - - Breeding animals
- - - Other
- - Other:
- - - Ducklings:
- - - - Breeding animals
- - - - Other
- - - Other:
- - - - Breeding animals:
- - - - - Young guinea-fowl
- - - - - Goslings
- - - - Other:
- - - - - Young guinea-fowl
- - - - - Goslings
- Other:
- - Fowls of the species Gallus domesticus, weighing not more than 2 000 g
- - Fowls of the species Gallus domesticus, weighing more than 2 000 g
- - Other:
- - - Ducks
- - - Geese
- - - Turkeys
- - - Guinea fowls
Other live animals:
- Mammals:
- - Primates:
- - - For national or local authority zoological gardens, imported by or for them and transported directly thereto
- - - Other
- - Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs
(mammals of the order Sirenia):
- - - Other
- - Other:
- - - Domestic rabbits:
(b)
- - - - Young breeding rabbits
- - - - Other
- - - Camelidae:
(a)
- - - - Pure-bred breeding Camelidae
- - - - Other
- - - Other:
- - - - For national or local authority zoological gardens, imported by or for them and transported
directly thereto
- - - - Other:
- - - - - Of domestic species:
- - - - - - Cats and dogs
- - - - - - Other
- - - - - Other:
- - - - - - Game animals
- - - - - - Fur-bearing animals:
- - - - - - - Cats and dogs
- - - - - - - Other
- - - - - - Other
11
Rate of
duty (%)
2.5
2.5
304
304
2.5
2.5
304
304
2.5
34
2.5
2.5
17.5
17.5
17.5
17.5
17.5
17.5
101
101
101
101
101
101
25
49
25
49
2.5
49
2.5
49
25
49
49
49
49
49
49
12
Code
0106 20
10 00
91 00
92 00
99 00
0106 31
10 00
90 00
0106 32
10 00
90 00
0106 39
11 00
12 00
19 00
20 00
30 00
91 00
99 00
0106 90
10 00
21 00
29 00
30 00
91 00
92 00
99 00
(a)
(b)
Description
- Reptiles (including snakes and turtles):

- - - Other:
- - - - Turtles and tortoises
- - - - Crocodiles
- - - - Other
- Birds:
- - Birds of prey:
- - - Other
- - Psittaciformes (including parrots, parakeets, macaws and cockatoos):
- - - Other
- - Other:
- - - Pigeons:
- - - - Target-shooting pigeons imported for a specific public event (competition) and taken directly to their destination under cover of a bond note to be cleared by the local Customs Authorities
- - - - Homing pigeons
- - - - Other
- - - Other:
- - - - For national or local authority zoological gardens, imported by or for them and transported
directly thereto
- - - - Other:
- - - - - Ostriches
- - - - - Other:
- - - - - - Game animals
- - - - - - Other
- Other:
(a)
- - - Exotic insects used in biological pest control
- - - Bees:
- - - - Pollinating bumblebees
- - - - Other
- - - Other:
- - - - Game animals
- - - - Fur-bearing animals
- - - - Other
In accordance with official zootechnical standards.

Subject to the conditions stipulated in current legislation.
Rate of
duty (%)
25
49
2.5
49
25
49
25
49
25
34
34
25
17.5
49
49
2.5
2.5
49
25
49
49
49
13
CHAPTER 2
MEAT AND EDIBLE MEAT OFFAL
NOTE
1. This Chapter does not cover:
a) products of the kinds described in headings 0201 to 0208 or 0210, unfit or unsuitable for human consumption;
b) guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or 3002); or
c) animal fat, other than products of heading 0209 (Chapter 15).
ADDITIONAL NOTES
1. Meat of marine mammals being the produce of Moroccan fisheries (ex subheadings 0208 90 00, 0210 92 00 and
0210 99 90) may be admitted duty-free subject to conditions laid down by the competent authorities.
2. For the purposes of this Tariff the term high-quality beef cuts shall be taken to mean beef specially processed into fancy
cuts, special shapes, or otherwise made ready for particular uses by the retail consumer (but not ground or comminuted, diced or cut into sizes for stew meat or similar uses, or rolled or skewered), which meets the specifications in regulations issued by the competent Department for prime or choice beef of the country of origin, and which has been so certified prior to
export by the competent authorities of the country of origin, and specified as such on the veterinary health certificate issued
by the veterinary inspector at the import border post.
3. For the purposes of this Tariff the term thin skirts shall be taken to mean the fleshy part from the lower inside of the rib cage
with the lungs attached, but not including the diaphragm, elongated, thin and stripped of connective tissue and of the serous
membrane and the fat surrounding it.
Code
Description
0201
0201 10 00
11
19
90
0201 20
11
10
90
19
10
90
90
10
90
0201 30
11
10
90
19
10
90
90
10
90
0202
0202 10 00
10
90
0202 20
10
10
90
90
10
90
0202 30
11 00
19
10
90
90 00
Meat of bovine animals, fresh or chilled:

- Carcasses and half-carcasses:
- - - - Veal
- - - - Of adult bovine animals
- - - Other
- Other cuts with bone in:
- - - - Of veal:
- - - - - High-quality beef cuts, referred to in Additional Note 2 to this Chapter
- - - - - Other
- - - - Of adult bovine animals:
- - - - - Other
- - - Other:
- - - - High-quality beef cuts, referred to in Additional Note 2 to this Chapter
- - - - Other
- Boneless:
- - - - Of veal:
- - - - - Other
- - - - - Other
- - - Other:
- - - - Other
Meat of bovine animals, frozen:
- Carcasses and half-carcasses:
- - - Other
- Other cuts with bone in:
- - - - Other
- - - Other:
- - - - Other
- Boneless:
- - - - Minced meat, in the form of flat cakes weighing between 45 g and 150 g in polythene bags,
(a)
containing between 17.5% and 21% of fat
- - - - Other:
- - - - - Other
- - - Other
Rate of
duty (%)
254
254
254
254
254
254
254
254
254
254
254
254
254
254
254
254
254
254
254
254
254
17.5
254
254
254
14
Code
Description
0203
0203 11 00
10
90
0203 12 00
11
19
91
99
0203 19 00
10
90
0203 21 00
10
90
0203 22 00
11
19
91
99
0203 29 00
10
90
0204
0204 10 00
Meat of swine, fresh, chilled or frozen:

- Fresh or chilled:
- - Carcasses and half-carcasses:
- - - Other
- - Hams, shoulders and cuts thereof, with bone in:
- - - - Hams
- - - - Other
- - - Other:
- - - - Hams
- - - - Other
- - Other:
- - - Other
- Frozen:
- - - Other
- - - - Hams
- - - - Other
- - - Other:
- - - - Hams
- - - - Other
- - Other:
- - - Other
10
90
0204 50 00 00
Meat of sheep or goats, fresh, chilled or frozen:

- Carcasses and half-carcasses of lamb, fresh or chilled:
- - - Other
- Other meat of sheep, fresh or chilled:
- - - Other
- - Other cuts with bone in:
- - - Other
- - Boneless:
- - - Other
- Carcasses and half-carcasses of lamb, frozen:
- - - Other
- Other meat of sheep, frozen:
- - - Other
- - Other cuts with bone in:
- - - Other
- - Boneless:
- - - Other
- Meat of goats
0205 00 00 00
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen
0206
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh,
chilled or frozen:
- Of bovine animals, fresh or chilled:
- - - For the manufacture of pharmaceutical products
- - - Other:
- - - - Of domestic bovine animals:
- - - - - Thin skirts specified in Additional Note 3 to this Chapter
- - - - - Other
- - - - Other
- Of bovine animals, frozen:
- - Tongues:
- - - Other:
- - - - Of domestic bovine animals
- - - - Other
- - Livers:
10
90
0204 21 00
10
90
0204 22 00
10
90
0204 23 00
10
90
0204 30 00
10
90
0204 41 00
10
90
0204 42 00
10
90
0204 43 00
0206 10
10 00
91
10
90
99 00
0206 21 00
10
91
99
0206 22 00
10
Rate of
duty (%)
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
304
304
304
304
304
304
304
304
304
304
304
304
304
304
304
304
304
254
49
254
254
49
49
49
49
254
Code
Description
91
99
0206 29
10 00
91
10
90
99 00
0206 30 00
10
91
99
0206 41 00
10
91
99
0206 49 00
10
91
99
0206 80 00
10
91
99
0206 90
10
10
91
99
90
10
91
99
0207
0207 11 00 00
0207 12 00 00
0207 13 00
10
21
29
90
0207 14
10 00
91 00
92 00
11
12
19
91
99
99 00
0207 24 00 00
0207 25 00 00
0207 26 00
10
21
29
90
0207 27
10 00
- - - Other:
- - - - Of domestic bovine animals
- - - - Other
- - Other:
- - - Other:
- - - - Of domestic bovine animals:
- - - - - Thin skirts specified in Additional Note 3 to this Chapter
- - - - - Other
- - - - Other
- Of swine, fresh or chilled:
- - - Other:
- - - - Of domestic swine
- - - - Other
- Of swine, frozen:
- - Livers:
- - - Other:
- - - - Other
- - Other:
- - - Other:
- - - - Other
- Other, fresh or chilled:
- - - Other:
- - - - Of horses, asses, mules and hinnies
- - - - Other
- Other, frozen:
- - - Frozen livers:
- - - - For the manufacture of pharmaceutical products
- - - - Other:
- - - - - Of horses, asses, mules and hinnies
- - - - - Other
- - - Other:
- - - - For the manufacture of pharmaceutical products
- - - - Other:
- - - - - Of horses, asses, mules and hinnies
- - - - - Other
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen:
- Of fowls of the species Gallus domesticus:
- - Not cut in pieces, fresh or chilled
- - Not cut in pieces, frozen
- - Cuts and offal, fresh or chilled:
- - - Livers
- - - Cuts:
- - - - Boneless
- - - - With bone in
- - - Other offal
- - Cuts and offal, frozen:
- - - Ground boned meats
- - - Other:
- - - - Livers
- - - - Cuts:
- - - - - Boneless:
- - - - - - Of sternum and escalope (breast) without skin, not comminuted
- - - - - - Of whole legs without skin, not comminuted
- - - - - - Other
- - - - - With bone in:
- - - - - - Legs and wings
- - - - - - Other
- - - - Other offal
- Of turkeys:
- - Not cut in pieces, frozen
- - Cuts and offal, fresh or chilled:
- - - Livers
- - - Cuts:
- - - - Boneless
- - - Other offal
- - Cuts and offal, frozen:
- - - Ground boned meats
15
Rate of
duty (%)
254
254
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
254
254
254
49
49
49
116
116
116
116
116
116
116
116
116
116
116
116
116
116
116
116
116
116
116
116
60
16
Code
Description
90
10
21
29
90
0207 32 00 00
0207 33 00
10
20
90
0207 34
10 00
90 00
0207 35 00
10
21
29
90
0207 36
10 00
90
11
19
90
0208
0208 10 00
- - - Other:
- - - - Livers
- - - - Cuts:
- - - - - Boneless
- - - - - With bone in
- - - - Other offal
- Of ducks, geese or guinea fowls:
- - Not cut in pieces, frozen:
- - - Ducks
- - - Geese
- - - Guinea fowls
- - Fatty livers, fresh or chilled:
- - - Fatty livers of geese or ducks
- - - Other
- - Other, fresh or chilled:
- - - Livers
- - - Cuts:
- - - - Boneless
- - - Other offal
- - Other, frozen:
- - - Fatty livers of geese or ducks
- - - Other:
- - - - Cuts:
- - - - - Boneless
- - - - - With bone in
- - - - Other offal
91
93
99
Other meat and edible meat offal, fresh, chilled or frozen:

- Of rabbits or hares:
- - - Other:
- - - - Of domestic rabbits
- - - - Other
- Frogs legs
- Of primates:
- - - Offal, for the manufacture of pharmaceutical products
- - - Other
- Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs
(mammals of the order Sirenia):
- - - Whale meat
- - - Other
- Of reptiles (including snakes and turtles):
- - - Other
- Other:
- - - Of domestic pigeons
- - - Of game animals
- - - Other:
- - - - Offal, for the manufacture of pharmaceutical products
- - - - Seal meat
- - - - Other
11
19
30
90
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked:
- - - Back fat:
- - - - Fresh, chilled, frozen, salted or in brine
- - - - Dried or smoked
- - - Other pig fat
- - - Poultry fat
10
91
99
0208 20 00 00
0208 30 00
10
90
0208 40 00
10
20
90
0208 50 00
10
90
0208 90 00
10
20
0209 00 00
0210
0210 11 00
10
90
0210 12 00
10
90
0210 19 00
10
90
0210 20
11 00
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of
meat or meat offal:
- Meat of swine:
- - - Salted or in brine
- - - Dried or smoked
- - Bellies (streaky) and cuts thereof:
- - Other:
- Meat of bovine animals:
- - - Of domestic bovine animals:
Rate of
duty (%)
116
116
116
116
116
116
116
116
49
116
116
116
116
116
49
116
116
116
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
254
Code
Description
15 00
17 00
90 00
0210 91 00
10
90
0210 92 00
10
90
0210 93 00
10
90
0210 99
10 00
90
11
19
20
31
32
33
34
35
36
39
40
50
90
(a)
- - - - Boneless:
- - - - - Dried
- - - - - Other
- - - Other
- Other, including edible flours and meals of meat or meat offal:
- - Of primates:
- - - Offal
- - - Other
- - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia):
- - - Offal
- - - Other
- - Of reptiles (including snakes and turtles):
- - - Offal
- - - Other
- - Other:
- - - Meat of sheep or goats
- - - Other:
- - - - Poultry livers, salted or in brine:
- - - - - Fatty livers of geese or ducks
- - - - - Other
- - - - Horse meat, salted or in brine or dried
- - - - Offal:
- - - - - Of domestic swine:
- - - - - - Heads and cuts thereof; throats
- - - - - - Feet; tails
- - - - - - Kidneys
- - - - - - Livers
- - - - - - Hearts; tongues; lungs
- - - - - - Livers, hearts, tongues and lungs, attached to the trachea and oesophagus
- - - - - - Other
- - - - - Of domestic bovine animals
- - - - - Other
- - - - Other
Usual commercial tolerance of 10% on the weight of the flat cakes.
17
Rate of
duty (%)
60
254
49
49
49
49
49
49
49
254
49
49
49
49
49
49
49
49
49
49
49
49
49
18
CHAPTER 3
FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
NOTES
a) mammals of heading 0106;
b) meat of mammals of heading 0106 (heading 0208 or 0210);
c) fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish
or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 2301); or
d) caviar or caviar substitutes prepared from fish eggs (heading 1604).
2. In this Chapter the term pellets means products which have been agglomerated either directly by compression or by the
addition of a small quantity of binder.
ADDITIONAL NOTE
1. The conditions governing the duty-free import of the produce of Moroccan fisheries shall be determined by the competent authorities.
Code
Description
0301
0301 10 00
10
90
0301 91
10 00
90 00
0301 92
10 00
90
10
90
0301 93
10 00
90 00
0301 99
11 00
19
10
20
90
90
01
11
15
21
25
31
35
41
45
51
55
90
0302
0302 11 00 00
0302 12 00 00
0302 19 00
10
90
Live fish:
- Ornamental fish:
- - - Freshwater
- - - Saltwater
- Other live fish:
- - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster):
- - - For restocking rivers
- - - Other
- - Eels (Anguilla spp.):
- - - Other:
- - - - Elvers
- - - - Other
- - Carp:
- - - Other
- - Other:
- - - Freshwater:
- - - - For restocking rivers
- - - - Other:
- - - - - Salmon and lake whitefish
- - - - - Other Salmonidae
- - - - - Other
- - - Saltwater:
- - - - Herrings
- - - - Brisling (or sprats) and mackerel
- - - - Tuna
- - - - Sardines
- - - - Dogfish and other sharks
- - - - Redfish (Sebastes marinus)
- - - - Halibut (Hippoglossus vulgaris, Reinhardtius hippoglossoides)
- - - - Cod
- - - - Sole
- - - - Anchovies
- - - - Whiting
- - - - Other
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304:
- Salmonidae, excluding livers and roes:
Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
- - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus
rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
- - Other:
- - - Lake whitefish
- - - Other
Rate of
duty (%)
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
Code
Description
0302 21 00 00
0302 22 00 00
0302 23 00 00
0302 29 00 00
0302 31 00 00
0302 32 00 00
0302 33 00 00
0302 34 00 00
0302 35 00 00
0302 36 00 00
0302 39 00 00
0302 40 00 00
0302 50 00 00
0302 61 00
11
13
19
90
0302 62 00 00
0302 63 00 00
0302 64 00 00
0302 65 00 00
0302 66 00
10
90
0302 69 00
10
91
93
94
99
0302 70 00
10
90
0303
0303 11 00 00
0303 19 00 00
0303 21 00 00
0303 22 00 00
0303 29 00
10
90
0303 31 00 00
0303 32 00 00
0303 33 00 00
0303 39 00 00
0303 41 00 00
0303 42 00 00
0303 43 00 00
0303 44 00 00
0303 45 00 00
0303 46 00 00
0303 49 00 00
0303 50 00 00
0303 60 00 00
- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae),

excluding livers and roes:
- - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
- - Plaice (Pleuronectes platessa)
- - Sole (Solea spp.)
- - Other
- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:
- - Albacore or longfinned tunas (Thunnus alalunga)
- - Yellowfin tunas (Thunnus albacares)
- - Skipjack or stripe-bellied bonito
- - Bigeye tunas (Thunnus obesus)
- - Bluefin tunas (Thunnus thynnus)
- - Southern bluefin tunas (Thunnus maccoyii)
- - Other
- Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes
- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes
- Other fish, excluding livers and roes:
- - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats
(Sprattus sprattus):
- - - Sardines:
- - - - Whole
- - - - With heads off
- - - - In pieces
- - - Other
- - Haddock (Melanogrammus aeglefinus)
- - Coalfish (Pollachius virens)
- - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
- - Dogfish and other sharks
- - - Elvers
- - - Other
- - Other:
- - - Freshwater
- - - Saltwater:
- - - - Anchovies
- - - - Whiting
- - - - Other
- Livers and roes:
- - - Of freshwater fish
- - - Of saltwater fish
Fish, frozen, excluding fish fillets and other fish meat of heading 0304:
- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus
rhodurus), excluding livers and roes:
- - Sockeye salmon (red salmon) (Oncorhynchus nerka)
- - Other
Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
- - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
- - Other:
- - - Lake whitefish
- - - Other
- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:
- - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
- - Plaice (Pleuronectes platessa)
- - Sole (Solea spp.)
- - Other
- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis),
excluding livers and roes:
- - Albacore or longfinned tunas (Thunnus alalunga)
- - Yellowfin tunas (Thunnus albacares)
- - Skipjack or stripe-bellied bonito
- - Bigeye tunas (Thunnus obesus)
- - Bluefin tunas (Thunnus thynnus)
- - Southern bluefin tunas (Thunnus maccoyii)
- - Other
- Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes
- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes
19
Rate of
duty (%)
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
20
Code
Description
0303 71 00
11
13
19
90
0303 72 00 00
0303 73 00 00
0303 74 00 00
0303 75 00 00
0303 76 00
10
90
0303 77 00 00
0303 78 00 00
0303 79 00
10
91
93
94
99
0303 80 00
10
90
0304
0304 10 00
01
02
03
04
09
11
12
13
14
15
16
19
21
22
23
24
29
31
32
33
34
35
36
37
38
39
41
42
43
44
90
0304 20 00
11
12
13
14
19
91

- - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats
(Sprattus sprattus):
- - - Sardines:
- - - - Whole
- - - - With heads off
- - - - In pieces
- - - Other
- - Haddock (Melanogrammus aeglefinus)
- - Coalfish (Pollachius virens)
- - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
- - Dogfish and other sharks
- - - Elvers
- - - Other
- - Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)
- - Hake (Merluccius spp., Urophycis spp.)
- - Other:
- - - Freshwater
- - - Saltwater:
- - - - Anchovies
- - - - Whiting
- - - - Other
- Livers and roes:
- - - Of freshwater fish
- - - Of saltwater fish
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen:
- Fresh or chilled:
- - - Fillets:
- - - - Of freshwater fish:
- - - - - Trout
- - - - - Eels (including elvers)
- - - - - Other
- - - - Of saltwater fish:
- - - - - Herrings
- - - - - Mackerel
- - - - - Tuna
- - - - - Sardines
- - - - - Anchovies
- - - - - Whiting
- - - - - Other
- - - Other:
- - - - Of freshwater fish:
- - - - - Trout
- - - - - Eels (including elvers)
- - - - - Other
- - - - Of saltwater fish:
- - - - - Herrings
- - - - - Brisling (or sprats) and mackerel
- - - - - Tuna
- - - - - Sardines:
- - - - - - Whole
- - - - - - With heads off
- - - - - - In pieces
- - - - - Dogfish and other sharks
- - - - - Redfish (Sebastes marinus)
- - - - - Halibut (Hippoglossus vulgaris, Reinhardtius hippoglossoides)
- - - - - Cod
- - - - - Sole
- - - - - Anchovies
- - - - - Whiting
- - - - - Other
- Frozen fillets:
- - - Freshwater:
- - - - Trout
- - - - Salmon and lake whitefish
- - - - Other salmonidae
- - - - Eels (including elvers)
- - - - Other
- - - Saltwater:
- - - - Herrings
Rate of
duty (%)
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
Code
Description
92
93
94
95
96
99
0304 90 00
11
12
13
14
19
21
22
23
24
25
26
27
28
29
31
32
33
34
90
0305
0305 10 00 00
0305 20 00 00
0305 30 00
10
20
30
40
90
0305 41 00 00
0305 42 00 00
0305 49 00
10
20
30
90
0305 51 00
10
90
0305 59 00
10
21
23
29
30
40
50
90
0305 61 00 00
0305 62 00 00
0305 63 00 00
0305 69 00
11
12
19
91
92
99
- - - - Mackerel
- - - - Tuna
- - - - Sardines
- - - - Anchovies
- - - - Whiting
- - - - Other
- Other:
- - - Of freshwater fish:
- - - - Trout
- - - - Salmon and lake whitefish
- - - - Other salmonidae
- - - - Eels (including elvers)
- - - - Other
- - - Of saltwater fish:
- - - - Herrings
- - - - Brisling (or sprats) and mackerel
- - - - Tuna
- - - - Sardines:
- - - - - Whole
- - - - - With heads off
- - - - - In pieces
- - - - Dogfish and other sharks
- - - - Halibut (Hippoglossus vulgaris, Reinhardtius hippoglossoides)
- - - - Cod
- - - - Sole
- - - - Anchovies
- - - - Whiting
- - - - Other
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the
smoking process; flours, meals and pellets of fish, fit for human consumption:
- Flours, meals and pellets of fish, fit for human consumption
- Livers and roes of fish, dried, smoked, salted or in brine
- Fish fillets, dried, salted or in brine, but not smoked:
- - - Of cod
- - - Of salmon, salted
- - - Of sardines
- - - Of lesser or Greenland halibut (Reinhardtius hippoglossoides), salted
- - - Other
- Smoked fish, including fillets:
- - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus
rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
- - Herrings (Clupea harengus, Clupea pallasii)
- - Other:
- - - Sardines
- - - Lesser or Greenland halibut (Reinhardtius hippoglossoides)
- - - Atlantic halibut (Hippoglossus vulgaris)
- - - Other
- Dried fish, whether or not salted but not smoked:
- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus):
- - - Dried cod
- - - Other
- - Other:
- - - Anchovies (Engraulis spp.)
- - - Sardines:
- - - - Pressed
- - - - Anchovied
- - - - Other
- - - Salted salmon
- - - Herrings
- - - Other
- Fish, salted but not dried or smoked and fish in brine:
- - Herrings (Clupea harengus, Clupea pallasii)
- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
- - Anchovies (Engraulis spp.)
- - Other:
- - - Sardines:
- - - - Pressed
- - - - Anchovied
- - - - Other
- - - Salted salmon
- - - Other
21
Rate of
duty (%)
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
10
10
10
10
10
10
10
25
25
25
25
25
25
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
22
Code
Description
0306
0306 11 00
10
90
0306 12 00
10
90
0306 13 00
11
12
19
90
0306 14 00 00
0306 19 00
10
91
99
0306 21 00
10
90
0306 22 00
10
91
99
0306 23 00
11
12
19
90
0306 24 00 00
0306 29 00
10
91
99
0307
0307 10
10 00
20 00
30 00
40 00
90 00
0307 21 00 00
0307 29 00 00
0307 31 00 00
0307 39 00 00
0307 41 00
10
90
0307 49 00
10
90
0307 51 00 00
0307 59 00 00
0307 60 00 00
Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine;
crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled,
frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human
consumption:
- Frozen:
- - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.):
- - - Crawfish tails
- - - Whole crawfish
- - Lobsters (Homarus spp.):
- - - Whole
- - - Other
- - Shrimps and prawns:
- - - Shrimps (Pandalidae spp.):
- - - - Brown
- - - - Pink
- - - - Other
- - - Other
- - Crabs
- - Other, including flours, meals and pellets of crustaceans, fit for human consumption:
- - - Crayfish
- - - Other:
- - - - Norway lobster and the like
- - - - Other
- Not frozen:
- - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.):
- - - Crawfish tails
- - - Other
- - Lobsters (Homarus spp.):
- - - Live
- - - Other:
- - - - Whole
- - - - Other
- - Shrimps and prawns:
- - - Shrimps (Pandalidae spp.):
- - - - Brown
- - - - Pink
- - - - Other
- - - Other
- - Crabs
- - Other, including flours, meals and pellets of crustaceans, fit for human consumption:
- - - Norway lobster and the like
- - - Other:
- - - - Crayfish
- - - - Other
Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried,
salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption:
- Oysters:
- - - Flat oysters weighing not more than 40 g each
- - - Flat oysters weighing more than 40 g each
- - - Portuguese oysters weighing not more than 35 g each (spat)
- - - Portuguese oysters weighing more than 35 g each
- - - Other
- Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:
- - Live, fresh or chilled
- - Other
- Mussels (Mytilus spp., Perna spp.):
- - Other
- Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp.,
Loligo spp., Nototodarus spp., Sepioteuthis spp.):
- - Live, fresh or chilled:
- - - Ommastrephes sagittatus and Loligo spp.
- - - Other
- - Other:
- - - Ommastrephes sagittatus and Loligo spp.
- - - Other
- Octopus (Octopus spp.):
- - Other
- Snails, other than sea snails
Rate of
duty (%)
10
10
10
10
25
25
25
25
10
10
10
10
10
10
10
10
10
25
25
25
25
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
Code
Description
0307 91
11 00
19 00
90
10
90
0307 99 00
11
19
21
29
90
- Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for
human consumption:
- - Live, fresh or chilled:
- - - Live:
- - - - Aquatic invertebrates
- - - - Molluscs
- - - Other:
- - - - Molluscs
- - Other:
- - - Frozen:
- - - - Molluscs
- - - Dried, salted or in brine:
- - - - Molluscs
- - - Other
23
Rate of
duty (%)
10
10
10
10
10
10
10
10
10
24
CHAPTER 4
DAIRY PRODUCE; BIRDS EGGS; NATURAL HONEY;
EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
NOTES
1. The expression milk means full cream milk or partially or completely skimmed milk.
2. For the purposes of heading 0405:
a) The term butter means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter)
derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk
solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added
emulsifiers, but may contain sodium chloride, food colours, neutralizing salts and cultures of harmless lactic-acidproducing bacteria.
b) The expression dairy spreads means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in
the product, with a milkfat content of 39% or more but less than 80% by weight.
3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in
heading 0406 provided that they have the three following characteristics:
a) a milkfat content, by weight of the dry matter, of 5% or more;
b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and
c) they are moulded or capable of being moulded.
a) products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated
on the dry matter (heading 1702); or
b) albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).
SUBHEADING NOTES
1. For the purposes of subheading 0404 10, the expression modified whey means products consisting of whey constituents,
that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.
2. For the purposes of subheading 0405 10 the term butter does not include dehydrated butter or ghee (subheading 0405 90).
ADDITIONAL NOTES
1) The expression preserved shall be taken to mean goods in airtight metal containers holding not more than 5 (five) kg.
However, goods which are not further prepared than sterilized, pasteurized or peptonized but not put up in airtight metal containers will not be considered to be preserved.
2) For the purposes of subheadings 0402 10 30 10/20/90, 0402 29 10 10/20/90, 0403 10 50 00, 0403 90 70 00, 0404 10 30 00 and
0404 90 50 00, the expression specially prepared for infants" shall be taken to apply only to products free of pathogenic and
toxicogenic germs, containing per gramme fewer than 10 000 revivifiable aerobic bacteria and fewer than 2 coliform bacteria.
3) Subdivisions 0406 10 10 10 and 0406 10 90 10 cover only unripened or uncured cheese presented frozen.
Code
Description
0401
0401 10 00
11
19
20
91
99
0401 20 00
11
19
20
91
99
Milk and cream, not concentrated nor containing added sugar or other sweetening matter:
- Of a fat content, by weight, not exceeding 1%:
- - - Fresh:
- - - - Skimmed milk
- - - - Other
- - - Preserved:
- - - - In airtight metal containers holding not more than 454 g
- - - - Other:
- - - - - Otherwise put up for retail sale
- - - - - Not put up for retail sale
- Of a fat content, by weight, exceeding 1% but not exceeding 6%:
- - - Fresh:
- - - - Full cream milk
- - - - Other
- - - Preserved:
- - - - Other:
Rate of
duty (%)
102
102
102
102
102
102
102
102
102
102
Code
Description
0401 30 00
11
19
20
30
40
91
99
0402
0402 10
11
10
90
12 00
18 00
20
10
91
99
30
10
20
90
41
10
20
30
91
92
99
49
10
20
90
91
10
20
90
99
10
20
30
91
92
99
0402 21
11 00
19 00
90
10
91
99
- Of a fat content, by weight, exceeding 6%:

- - - Fresh:
- - - - Of a fat content, by weight, exceeding 6% but not exceeding 20%:
- - - - - Cream
- - - - - Other
- - - - Of a fat content, by weight, exceeding 20% but not exceeding 45%
- - - - Of a fat content, by weight, exceeding 45%
- - - Preserved:
- - - - Other:
Milk and cream, concentrated or containing added sugar or other sweetening matter:
- In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%:
- - - Not containing added sugar:
- - - - In powder or granules:
- - - - - In immediate packings holding not more than 5 kg:
- - - - - - Skimmed, powder
- - - - - - Other
- - - - - Other:
- - - - - - Skimmed, powder
- - - - - - Other
- - - - In other solid forms:
- - - - - In airtight metal containers holding not more than 454 g
- - - - - Other:
- - - - - - Otherwise put up for retail sale
- - - - - - Not put up for retail sale
- - - Containing added sugar:
- - - - In powder or granules:
- - - - - Specially prepared for infants, in airtight metal containers holding not more than 500 g:
- - - - - - Containing less than 42% of sugar
- - - - - - Containing 42% or more but less than 50% of sugar
- - - - - - Containing 50% or more of sugar
- - - - - Other:
- - - - - - In immediate packings holding not more than 5 kg:
- - - - - - - Skimmed, powder, with a sugar content of:
- - - - - - - - Less than 42%
- - - - - - - - 42% or more but less than 50%
- - - - - - - - 50% or more
- - - - - - - Other, with a sugar content of:
- - - - - - - - Less than 42%
- - - - - - - - 42% or more but less than 50%
- - - - - - - - 50% or more
- - - - - - Other:
- - - - - - - Containing less than 42% of sugar
- - - - - - - Containing 42% or more but less than 50% of sugar
- - - - - - - Containing 50% or more of sugar
- - - - In other solid forms:
- - - - - In airtight metal containers holding not more than 454 g:
- - - - - Other:
- - - - - - Otherwise put up for retail sale:
- - - - - - Other:
- In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%:
- - Not containing added sugar or other sweetening matter:
- - - In powder or granules:
- - - - In immediate packings holding not more than 5 kg
- - - - Other
- - - In other solid forms:
- - - - Other:
25
Rate of
duty (%)
102
102
102
102
102
102
102
102
102
60
102
102
102
102
32.5
32.5
32.5
102
102
102
102
102
102
109
109
109
102
102
102
102
102
102
102
102
102
102
102
102
102
102
26
Code
Description
0402 29
10
10
20
90
21
10
20
30
91
92
99
29
10
20
90
91
10
20
90
99
11
12
19
91
92
99
0402 91 00
10
91
99
0402 99 00
11
12
19
21
22
29
91
92
99
0403
0403 10
10 00
20 00
31
10
90
39 00
40 00
50 00
61 00
69 00
- - Other:
- - - In powder or granules:
- - - - Specially prepared for infants, in airtight metal containers holding not more than 500 g:
- - - - - Containing less than 42% of sugar
- - - - - Containing 42% or more but less than 50% of sugar
- - - - - Containing 50% or more of sugar
- - - - Other:
- - - - - In immediate packings holding not more than 5 kg:
- - - - - - Skimmed, powder, with a sugar content of:
- - - - - - - Less than 42%
- - - - - - - 42% or more but less than 50%
- - - - - - - 50% or more
- - - - - - Other, with a sugar content of:
- - - - - - - Less than 42%
- - - - - - - 42% or more but less than 50%
- - - - - - - 50% or more
- - - - - Other:
- - - In other solid forms:
- - - - In airtight metal containers holding not more than 454 g:
- - - - Other:
- - - - - Otherwise put up for retail sale:
- - - - - Other:
- Other:
- - Not containing added sugar or other sweetening matter:
- - - In airtight metal containers holding not more than 454 g
- - - Other:
- - - - Otherwise put up for retail sale
- - - - Not put up for retail sale
- - Other:
- - - In airtight metal containers holding not more than 454 g:
- - - - Containing less than 42% of sugar
- - - - Containing 42% or more but less than 50% of sugar
- - - - Containing 50% or more of sugar
- - - Other:
- - - - Otherwise put up for retail sale:
- - - - Other:
Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk
and cream, whether or not concentrated or containing added sugar or other sweetening
matter or flavoured or containing added fruit, nuts or cocoa:
- Yogurt:
- - - Put up as beverages; flavoured or containing added fruit, nuts or cocoa
- - - Other:
- - - - Fresh, not concentrated, not containing added sugar
- - - - Preserved, concentrated or containing added sugar:
- - - - - Not containing added sugar:
- - - - - - In powder or granules:
- - - - - - - In immediate packings holding not more than 5 kg:
(1)
- - - - - - - - Low calorie, low sugar, high protein powders
- - - - - - - - Other
- - - - - - - Other
- - - - - - In other solid forms
- - - - - Containing added sugar:
- - - - - - - Specially prepared for infants, in airtight metal containers holding not more than 500 g
- - - - - - - Other:
- - - - - - - - In immediate packings holding not more than 5 kg
- - - - - - - - Other
Rate of
duty (%)
32.5
32.5
32.5
102
102
102
102
102
102
102
102
102
102
102
102
102
102
102
102
102
102
102
102
102
50
50
50
50
50
50
50
50
50
102
102
25
102
102
102
102
102
102
Code
Description
91 00
99 00
0403 90
01
10
20
91
99
11 00
19 00
21 00
29 00
30 00
40 00
51 00
59 00
60 00
70 00
81 00
89 00
91 00
99 00
0404
0404 10
10 00
21 00
29
10
20
90
30 00
41 00
49 00
91 00
99 00
0404 90
10 00
21 00
29 00
31 00
39 00
40 00
50 00
61 00
69 00
- - - - - - In other solid forms:

- - - - - - - In airtight metal containers holding not more than 454 g
- - - - - - - Other
- Other:
- - - Put up as beverages; flavoured, containing added fruit, nuts or cocoa, or otherwise prepared:
- - - - Put up as beverages; flavoured, containing added fruit, nuts or cocoa:
- - - - - Put up as beverages
- - - - - Flavoured or containing added fruit or nuts
- - - - - Containing added cocoa:
- - - - - - In immediate packings holding not more than 500 g
- - - - - - Other
- - - - Otherwise prepared:
- - - - - In powder form, for use as infant food or for dietetic or culinary purposes:
- - - - - - For use as infant food:
(a)
- - - - - - - In immediate packings holding not more than 2 kg
- - - - - - - Other
- - - - - - For dietetic purposes
- - - - - - For culinary purposes
- - - - - Other
- - - Other:
- - - - Fresh, not concentrated, not containing added sugar
- - - - Preserved, concentrated or containing added sugar:
- - - - - - - Other
- - - - - - - Specially prepared for infants, in airtight metal containers holding not more than 500 g
- - - - - - - Other:
- - - - - - - - In immediate packings holding not more than 5 kg
- - - - - - - - Other
- - - - - - In other solid forms:
- - - - - - - In airtight metal containers holding not more than 454 g
- - - - - - - Other
Whey, whether or not concentrated or containing added sugar or other sweetening matter;
products consisting of natural milk constituents, whether or not containing added sugar or
other sweetening matter, not elsewhere specified or included:
- Whey and modified whey, whether or not concentrated or containing added sugar or other
sweetening matter:
- - - Fresh, not concentrated, not containing added sugar
- - - Preserved, concentrated or containing added sugar:
- - - - Not containing added sugar:
- - - - - In solid forms, put up in small containers for retail sale, for immediate consumption
- - - - - Other:
- - - - - - Not in solid forms, put up for retail sale
- - - - - - Not in solid forms, not put up for retail sale
- - - - - - In solid forms, not put up for retail sale
- - - - Containing added sugar:
- - - - - In powder or granules:
- - - - - - Specially prepared for infants, in airtight metal containers holding not more than 500 g
- - - - - - Other:
- - - - - - - Other
- - - - - In other solid forms:
- - - - - - In airtight metal containers holding not more than 454 g
- - - - - - Other
- Other:
- - - Fresh, not concentrated, not containing added sugar
- - - Preserved, concentrated or containing added sugar:
- - - - Not containing added sugar:
- - - - - Based on whey:
- - - - - - In solid forms, put up in small containers for retail sale, for immediate consumption
- - - - - - Other
- - - - - Other:
- - - - - - - Other
- - - - - In powder or granules:
- - - - - - Specially prepared for infants, in airtight metal containers holding not more than 500 g
- - - - - - Other:
- - - - - - - Other
27
Rate of
duty (%)
102
102
102
102
102
102
102
102
102
102
102
102
102
102
102
102
102
102
102
102
17.5
17.5
17.5
10
10
17.5
17.5
17.5
17.5
17.5
10
10
10
10
10
10
10
10
10
28
Code
Description
91 00
99 00
0405
0405 10 00
10
90
0405 20 00 00
0405 90 00 00
0406
0406 10
10
10
90
90
10
90
0406 20 00
10
21
29
30
40
50
90
0406 30 00 00
0406 40 00 00
0406 90
12 00
19
11
19
91
93
99
90
10
91
99
0407 00
10 00
21 00
29 00
91 00
92 00
99 00
0408
0408 11 00
10
90
0408 19 00
11
12
19
90
- - - - - In other solid forms:

- - - - - - In airtight metal containers holding not more than 454 g
- - - - - - Other
Butter and other fats and oils derived from milk; dairy spreads:
- Butter:
- - - Of a fat content, by weight, not exceeding 84%
- - - Other
- Dairy spreads
- Other
Cheese and curd:
- Fresh (unripened or uncured) cheese, including whey cheese, and curd:
- - - Mozzarella cheese made from milk, containing added salt and calcium chloride, of a fat content, by weight in the dry matter, between 35% and 47% and a fat content, by weight, between 20% and 25%:
- - - - Cheese used to make frozen pizzas
- - - - Other
- - - Other:
- - - - Cheese used to make frozen pizzas
- - - - Other
- Grated or powdered cheese, of all kinds:
- - - Boiled cheese:
- - - - For cheese making, imported directly by the factories concerned
- - - - Other:
- - - - - Of a minimum fat content, by weight in the dry matter, of 45%, matured for at least 3
months
- - - - - Other
- - - Cheese made from skimmed milk, containing finely ground herbs
- - - Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti
- - - Processed cheese
- - - Other
- Processed cheese, not grated or powdered
- Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti
- Other cheese:
- - - Boiled cheese:
- - - - Imported directly by the factories concerned and used to make the cheese of subdivision
0406 30 00 00
- - - - Other:
- - - - - Of a minimum fat content, by weight in the dry matter, of 45%, matured for at least 3
months:
- - - - - - Edam cheese presented in balls, not yet coated in wax or packaged
- - - - - - Other
- - - - - Other:
- - - - - - Edam cheese presented in balls, not yet coated in wax or packaged
- - - - - - Other, weighing more than 10 kg net each
- - - - - - Other
- - - Other:
- - - - Cheese made from skimmed milk, containing finely ground herbs
- - - - Other:
- - - - - Soft cheese
- - - - - Other
Birds eggs, in shell, fresh, preserved or cooked:
- - - Poultry eggs:
(b)
- - - - Eggs for hatching
- - - - Other:
- - - - - Of the species Gallus domesticus
- - - - - Other
- - - Other eggs:
(b)
- - - - Ostrich eggs, for hatching
(b)
- - - - Other eggs for hatching
- - - - Other
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:
- - Dried:
- - - Fit for consumption
- - - Other
- - Other:
- - - Fit for consumption:
- - - - Liquid
- - - - Frozen
- - - - Other
- - - Other
Rate of
duty (%)
10
10
32.5
32.5
49
10
57.5
57.5
75
75
25
25
25
25
25
50
25
50
25
10
17.5
25
17.5
17.5
25
25
25
25
49
49
49
17.5
49
49
25
49
49
49
49
49
Code
Description
10
90
10
90
Natural honey:
- - - Table honey
- - - Other
49
49
Edible products of animal origin, not elsewhere specified or included
25
10
90
0408 99 00
0409 00 00
0410 00 00 00
a)
b)
Rate of
duty (%)
- Other:
- - Dried:
- - - Other
- - Other:
- - - Other
0408 91 00
1)
29
49
49
49
49
Subject to conditions stipulated in current legislation (see joint circular No. 005/97 of 11 July 1997 from the Minister of Agriculture and the
Minister of Health).
Subject to conditions stipulated by the Ministry of Health. Annexed to Ministry of Finance decree No. 567-83 of 16.5.83.
Subject to conditions stipulated in current legislation (see Ministerial Decree of 16.8.1957).
30
CHAPTER 5
PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
NOTES
a) edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or
dried);
b) hides or skins (including furskins) other than goods of heading 0505 and parings and similar waste of raw hides or skins
of heading 0511 (Chapter 41 or 43);
c) animal textile materials, other than horsehair and horsehair waste (Section XI); or
d) prepared knots or tufts for broom or brush making (heading 9603).
2. For the purposes of heading 0501, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.
3. Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth
of all animals are regarded as ivory.
4. Throughout the Nomenclature, the expression horsehair means hair of the manes or tails of equine or bovine animals.
Code
Description
0501 00 00 00
Human hair, unworked, whether or not washed or scoured; waste of human hair
0502
Pigs, hogs or boars bristles and hair; badger hair and other brush making hair; waste of
such bristles or hair:
- Pigs, hogs or boars bristles and hair and waste thereof
- - - Unworked; waste:
- - - Other
- Other
0502 10 00
10
90
0502 90 00 00
0503 00 00
10
90
0504 00
10 00
21
11
19
20
90
29 00
91 00
99 00
0505
0505 10 00
10
90
0505 90 00
10
91
99
0506
Horsehair and horsehair waste, whether or not put up as a layer with or without supporting
material:
- - - Not curled, without supporting material
- - - Other
Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh,
chilled, frozen, salted, in brine, dried or smoked:
- - - Unfit for human consumption:
- - - - Calf rennet bags, whether or not cut
- - - - Other:
- - - - - Guts:
- - - - - - Fresh:
- - - - - - - Unworked
- - - - - - - Prepared
- - - - - - Dried
- - - - - - Salted, dry cured, or in brine
- - - - - Other, including bladders
- - - Fit for human consumption:
- - - - Bladders and stomachs of animals
- - - - Other
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:
- Feathers of a kind used for stuffing; down:
- - - Raw
- - - Other
- Other:
- - - Skins and other parts of birds, with their feathers or down
- - - Other:
- - - - Ornamental feathers
- - - - Other
Rate of
duty (%)
10
10
10
10
10
10
49
32.5
32.5
32.5
32.5
49
49
32.5
10
10
10
10
10
91 00
99 00
Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated
with acid or degelatinized; powder and waste of these products:
- Ossein and bones treated with acid
- Other:
- - - Bones and horn-cores, powdered
- - - Other:
- - - - Bones and horn-cores, unworked or prepared
- - - - Other
10
10
0507 10 00 00
Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws
and beaks, unworked or simply prepared but not cut to shape; powder and waste of these
products:
- Ivory; ivory powder and waste
10
0506 10 00 00
0506 90
10 00
0507
10
10
Code
Description
0507 90
11 00
19 00
90
10
21
29
30
40
50
60
91
99
0508 00
10
10
90
91 00
99 00
0509 00 00
10
90
0510 00
10 00
91 00
99 00
0511
0511 10 00
10
90
0511 91
11 00
19 00
20 00
31 00
39 00
90
10
90
0511 99
10
10
90
20
10
90
30 00
90
10
20
30
90
- Other:
- - - Tortoise-shell (shells and scales), unworked or simply prepared but not cut to shape; nails,
claws, parings and waste:
- - - - Tortoise-shell, unworked, not cut to shape
- - - - Other
- - - Other:
- - - - Horns and antlers:
- - - - - Unworked horns of livestock:
- - - - - - With horn-cores
- - - - - - Without horn-cores:
- - - - - - - For working
- - - - - - - Other
- - - - - Horns of livestock prepared or cut into sheets
- - - - - Other horns and antlers
- - - - Hooves, nails, claws and beaks
- - - - Whalebone
- - - - Waste and powder:
- - - - - Of horns
- - - - - Other
31
Rate of
duty (%)
10
10
10
10
10
10
10
10
10
10
10
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:
- - - Coral and the like:
- - - - Coral
- - - - Other
- - - Other:
- - - - mollusc shells
- - - - Other
2.5
2.5
Natural sponges of animal origin:

- - - Unworked
- - - Other
10
2.5
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:
- - - Ambergris, castoreum, civet and musk
- - - Other:
- - - - Bile, whether or not dried
- - - - Other
10
Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit
for human consumption:
- Bovine semen:
- - - Frozen
- - - Other
- Other:
- - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of
Chapter 3:
- - - Fish waste:
- - - - Scales of whitebait and the like, not in solution
- - - - Other
- - - Other:
- - - - Fish, of a length of not more than 6 cm, shrimps and prawns, dried
- - - - Other:
- - - - - Fish eggs and roes, unfit for human consumption:
- - - - - - Fertilized eggs for hatching
- - - - - - Salted cod or mackerel roes and the like, used as fishing bait
- - - - - Other:
- - - - - - Animal glands and animal organs, fresh, frozen or preserved, but not dried
- - - - - - Other
- - Other:
- - - Other animal semen:
- - - - Frozen
- - - - Other
- - - Sinews and tendons, parings and similar waste of raw hides and skins:
- - - - Waste of rabbit and hare skin with hair on
- - - - Other
- - - Animal blood, liquid or dried, whether or not fit for human consumption
- - - Other:
- - - - Silkworm eggs in cellular combs or otherwise presented
- - - - Cochineal and similar insects
- - - - Animal glands and animal organs, fresh, frozen or preserved, but not dried
- - - - Other
2.5
10
10
10
2.5
17.5
49
25
25
17.5
17.5
25
25
2.5
17.5
49
49
32.5
25
25
25
25
32
SECTION II
VEGETABLE PRODUCTS
NOTE
1. In this Section the term pellets means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
CHAPTER 6
LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE;
CUT FLOWERS AND ORNAMENTAL FOLIAGE
NOTES
1. Subject to the second part of heading 0601, 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 0603 or 0604 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 9701.
Code
Description
0601
0601 10 00 00
0601 20
10 00
91 00
99 00
0602
0602 10
10 00
21 00
29 00
90
10
20
30
90
0602 20
10 00
31 00
39 00
91
11
19
21
29
91
99
99
10
20
90
0602 30
10
10
90
90 00
0602 40
10 00
90 00
0602 90
10 00
20 00
Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212:
- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant
- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants
and roots:
- - - Chicory roots
- - - Other:
- - - - Orchid, hyacinth, narcissus and tulip
- - - - Other
Other live plants (including their roots), cuttings and slips; mushroom spawn:
- Unrooted cuttings and slips:
- - - Of vines
- - - Of fruit- or nut-bearing plants:
- - - - Rosaceae
- - - - Other
- - - Other:
- - - - Of forest plants
- - - - Of ornamental plants
- - - - Of medicinal plants
- - - - Of other plants
- Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts:
- - - Vine slips, grafted or rooted
- - - Seedlings of kinds which bear edible fruit or nuts:
- - - - Rosaceae
- - - - Other
- - - Other:
- - - - In flower or in bud:
- - - - - Walnut trees for planting:
- - - - - - Ungrafted
- - - - - - Grafted
- - - - - Olive trees for planting:
- - - - - - Grafted
- - - - - Other:
- - - - - - Grafted
- - - - Other:
- - - - - Walnut trees for planting
- - - - - Olive trees for planting
- - - - - Other
- Rhododendrons and azaleas, grafted or not:
- - - In flower or in bud:
- - - - Azaleas
- - - - Other
- - - Other
- Roses, grafted or not:
- - - In flower or in bud
- - - Other
- Other:
- - - Mushroom spawn
- - - Pineapple plants
Rate of
duty (%)
17.5
32.5
49
49
2.5
2.5
17.5
17.5
17.5
17.5
17.5
2.5
2.5
17.5
2.5
2.5
2.5
2.5
49
49
2.5
2.5
17.5
49
49
17.5
49
17.5
17.5
17.5
Code
Description
91
11
19
90
99 00
0603
0603 10 00
10
20
90
0603 90 00 00
0604
0604 10 00
10
91
93
99
0604 91 00 00
0604 99 00
10
90
- - - Other:
- - - - In flower or in bud:
- - - - - Trees, shrubs and bushes:
- - - - - - Forest
- - - - - - Other
- - - - - Other
- - - - Other
Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes,
fresh, dried, dyed, bleached, impregnated or otherwise prepared:
- Fresh:
- - - Orchids
- - - Roses and lilacs
- - - Other
- Other
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:
- Mosses and lichens:
- - - Reindeer moss
- - - Other:
- - - - Fresh
- - - - Not further prepared than dried
- - - - Other
- Other:
- - Fresh
- - Other:
- - - Not further prepared than dried
- - - Other
33
Rate of
duty (%)
49
49
49
17.5
49
49
49
49
49
49
49
49
49
49
49
34
CHAPTER 7
EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
NOTES
1. This Chapter does not cover forage products of heading 1214.
2. In headings 0709, 0710, 0711 and 0712 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 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than:
a) dried leguminous vegetables, shelled (heading 0713);
b) sweet corn in the forms specified in headings 1102 to 1104;
c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 1105);
d) flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106).
4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter
(heading 0904).
ADDITIONAL NOTE
1. For the purposes of subdivision 0709 59 00 10, the expression cultivated mushrooms shall be taken to apply only to the following cultivated mushrooms of the Psalliota group: Psalliota hortensis, Psalliota alba or dispora and Psalliota subedulis.
Other species, whether or not cultivated artificially (for example, Rhodopaxillus nudus and Polypurus turebaster), fall within
subdivisions 0709 51 00 00 and 0709 59 00 90.
Code
Description
0701
0701 10 00 00
0701 90 00
Rate of
duty (%)
49
49
91
99
Potatoes, fresh or chilled:

(a)
- For sowing
- Other:
- - - New potatoes:
- - - - From 1 January to 15 May
- - - - From 16 May to 30 June
- - - Other:
- - - - For making starch
- - - - Other
10
90
Tomatoes, fresh or chilled:

- - - From 1 November to 14 May
- - - From 15 May to 31 October
49
49
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled:
- Onions and shallots:
- - - Onions:
- - - - Fresh
- - - - Other
- - - Shallots
- Garlic
- Leeks and other alliaceous vegetables
49
49
49
49
49
11
19
0702 00 00
0703
0703 10 00
11
19
90
0703 20 00 00
0703 90 00 00
0704
0704 10 00
10
90
0704 20 00 00
0704 90 00
10
20
90
0705
0705 11 00
10
90
0705 19 00 00
0705 21 00 00
0705 29 00 00
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled:
- Cauliflowers and headed broccoli:
- - - From 15 April to 30 November
- - - From 1 December to 14 April
- Brussels sprouts
- Other:
- - - White cabbage
- - - Red cabbage
- - - Other
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled:
- Lettuce:
- - Cabbage lettuce (head lettuce):
- - - From 1 April to 30 November
- - - From 1 December to 31 March
- - Other
- Chicory:
- - Witloof chicory (Cichorium intybus var. foliosum)
- - Other
40
49
49
49
49
49
49
49
49
49
49
49
49
49
Code
Description
0706
91
92
99
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh
or chilled:
- Carrots and turnips:
- - - Carrots
- - - Turnips
- Other:
- - - Celeriac:
- - - - From 1 May to 30 September
- - - - From 1 October to 30 April
- - - Other:
- - - - Radishes
- - - - Salad beetroot
- - - - Other
10
90
Cucumbers and gherkins, fresh or chilled:

- - - Cucumbers from 16 May to 31 October
- - - Other
0706 10 00
10
90
0706 90 00
11
19
0707 00 00
0708
0708 10 00
11
19
91
99
0708 20
11 00
13 00
19 00
91 00
93 00
99 00
0708 90 00
10
90
0709
0709 10 00 00
0709 20 00 00
0709 30 00 00
0709 40 00 00
0709 51 00 00
0709 52 00
10
90
0709 59 00
10
20
90
0709 60 00
10
91
92
99
0709 70 00 00
0709 90
10 00
20 00
30
10
90
40 00
50 00
90
10
20
30
90
Leguminous vegetables, shelled or unshelled, fresh or chilled:

- Peas (Pisum sativum):
- - - From 1 September to 31 May:
- - - - Green peas
- - - - Sugar peas
- - - From 1 June to 31 August:
- - - - Green peas
- - - - Sugar peas
- Beans (Vigna spp., Phaseolus spp.):
- - - From 1 October to 30 June:
- - - - In runners
- - - - Unshelled
- - - - Shelled
- - - From 1 July to 30 September:
- - - - In runners
- - - - Unshelled
- - - - Shelled
- Other leguminous vegetables:
- - - Broad beans
- - - Other
Other vegetables, fresh or chilled:
- Globe artichokes
- Asparagus
- Aubergines (egg-plants)
- Celery other than celeriac
- Mushrooms and truffles:
- - Mushrooms of the genus Agaricus
- - Truffles:
- - - Terfez (North African truffles)
- - - Other
- - Other:
- - - Cultivated mushrooms
- - - Chanterelle and flap mushrooms
- - - Other
- Fruits of the genus Capsicum or of the genus Pimenta:
- - - Sweet peppers (Capsicum grossum)
- - - Other:
- - - - Of the genus Capsicum, for the manufacture of capsicin or Capsicum oleoresin dyes
- - - - For the industrial manufacture of essential oils or resinoids
- - - - Other
- Spinach, New Zealand spinach and orache spinach (garden spinach)
- Other:
- - - Sweet corn
- - - Chard and cardoons
- - - Olives:
- - - - For uses other than the production of oil
- - - - Other
- - - Capers
- - - Fennel
- - - Other:
- - - - Sorrel
- - - - Courgettes
- - - - Herbs (parsley, chervil, tarragon, etc.)
- - - - Other
35
Rate of
duty (%)
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
17.5
49
49
49
49
49
49
49
49
49
36
Code
Description
0710
0710 10 00 00
0710 21 00 00
0710 22 00 00
0710 29 00
10
90
0710 30 00 00
0710 40 00 00
0710 80
10 00
20 00
30 00
40 00
50 00
60 00
70 00
90 00
0710 90
10 00
90 00
0711
0711 20
10 00
90
10
90
0711 30
10 00
90 00
0711 40 00
10
90
0711 51 00
10
90
0711 59 00
11
19
90
0711 90
12 00
13 00
19 00
93 00
94 00
95 00
96 00
99
10
20
30
40
50
90
0712
0712 20 00 00
0712 31 00 00
0712 32 00 00
0712 33 00 00
0712 39 00
10
90
0712 90
10
10
90
Vegetables (uncooked or cooked by steaming or boiling in water), frozen:

- Potatoes
- Leguminous vegetables, shelled or unshelled:
- - Peas (Pisum sativum)
- - Beans (Vigna spp., Phaseolus spp.)
- - Other:
- - - Chickpeas (garbanzos)
- - - Other
- Spinach, New Zealand spinach and orache spinach (garden spinach)
- Sweet corn
- Other vegetables:
- - - Olives
- - - Mushrooms and truffles
- - - Capers
- - - Asparagus
- - - Witloof chicory
- - - Cucumbers and gherkins
- - - Brussels sprouts
- - - Other
- Mixtures of vegetables:
- - - Containing mainly pimento
- - - Other
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:
- Olives:
- - - Preserved by sulphur dioxide gas
- - - Other:
- - - - For uses other than the production of oil
- - - - Other
- Capers:
- - - Other
- Cucumbers and gherkins:
- - - Other
- Mushrooms and truffles:
- - Mushrooms of the genus Agaricus:
- - - Other
- - Other:
- - - Preserved by sulphur dioxide gas:
- - - - Truffles and terfez (North African truffles)
- - - - Other
- - - Other
- Other vegetables; mixtures of vegetables:
- - - Preserved by sulphur dioxide gas:
- - - - Onions
- - - - Sauerkraut
- - - - Other
- - - Other:
- - - - Mixtures of vegetables
- - - - Sweet corn
- - - - Fruits of the genus Capsicum or of the genus Pimenta
- - - - Onions
- - - - Other:
- - - - - Tomatoes
- - - - - Potatoes
- - - - - Asparagus
- - - - - Witloof chicory
- - - - - Brussels sprouts
- - - - - Other
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared:
- Onions
- Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles:
- - Mushrooms of the genus Agaricus
- - Wood ears (Auricularia spp.)
- - Jelly fungi (Tremella spp.)
- - Other:
- - - Truffles, including the skin
- - - Other
- Other vegetables; mixtures of vegetables:
- - - Sweet corn:
- - - - Hybrid, for sowing
- - - - Other
Rate of
duty (%)
25
40
49
40
40
40
49
49
49
49
49
49
49
49
40
49
40
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
2.5
17.5
Code
Description
91 00
93 00
99 00
0713
0713 10
11 00
19 00
91 00
99
10
20
30
90
0713 20
11 00
19 00
90
10
90
0713 31
10 00
90
10
90
0713 32
10 00
90
10
90
0713 33
10 00
90
10
90
0713 39
10 00
90
10
90
0713 40
11
10
90
19
10
90
90
10
90
0713 50
11 00
19 00
90
10
90
0713 90
10 00
90
10
90
- - - Other:
- - - - Leeks
- - - - Potatoes, cut or sliced, but not further prepared
- - - - Other, including mixtures of vegetables
Dried leguminous vegetables, shelled, whether or not skinned or split:
(a)
- - - For sowing :
- - - - Pre-selected and selected
- - - - Other
- - - Other:
- - - - Forage peas
- - - - Other:
- - - - - Splittable
- - - - - For human consumption
- - - - - For animal feeding (downgraded peas, rejects and riddlings)
- - - - - Other
- Chickpeas (garbanzos):
(a)
- - - For sowing :
- - - - Other
- - - Other:
- - - - Shelled
- - - - Other
- - Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek:
(a)
- - - For sowing
- - - Other:
- - - - Shelled
- - - - Other
- - Small red (Adzuki) beans (Phaseolus or Vigna angularis):
(a)
- - - For sowing
- - - Other:
- - - - Shelled
- - - - Other
- - Kidney beans, including white pea beans (Phaseolus vulgaris):
(a)
- - - For sowing
- - - Other:
- - - - Shelled
- - - - Other
- - Other:
(a)
- - - For sowing
- - - Other:
- - - - Shelled
- - - - Other
- Lentils:
(a)
- - - For sowing :
- - - - Pre-selected and selected:
- - - - - Green
- - - - - Other
(a)
- - - - Other :
- - - - - Green
- - - - - Other
- - - Other:
- - - - Shelled
- - - - Other
- Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor):
(a)
- - - For sowing :
- - - - Other
- - - Other:
- - - - Shelled
- - - - Other
- Other:
(a)
- - - For sowing
- - - Other:
- - - - Shelled
- - - - Other
37
Rate of
duty (%)
49
49
49
17.5
25
49
49
49
49
49
17.5
25
49
49
2.5
49
49
2.5
49
49
2.5
49
49
17.5
49
49
17.5
17.5
25
25
49
49
17.5
25
49
49
17.5
49
49
38
Code
0714
0714 10 00 00
0714 20 00 00
0714 90
10 00
21 00
29 00
80 00
92 00
98 00
(a)
Description
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced
or in the form of pellets; sago pith:
- Manioc (cassava)
- Sweet potatoes
- Other:
- - - Jerusalem artichokes
- - - Arrowroot, salep and other similar roots and tubers with high starch content:
- - - - Frozen
- - - - Other
- - - Other roots
- - - Other:
- - - - Frozen
- - - - Other
Subject to conditions stipulated in current legislation.
Rate of
duty (%)
2.5
49
49
49
32.5
49
49
49
39
CHAPTER 8
EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS
NOTES
1. This Chapter does not cover inedible nuts or fruits.
2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.
3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:
a) for additional preservation or stabilization (for example, by moderate heat treatment, sulphuring, the addition of sorbic
acid or potassium sorbate),
b) to improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose
syrup),
provided that they retain the character of dried fruit or dried nuts.
Code
Description
0801
0801 11 00
10
90
0801 19 00
10
90
0801 21 00 00
0801 22 00 00
0801 31 00 00
0801 32 00 00
0802
0802 11 00
11
19
91
99
0802 12 00
11
19
91
99
0802 21 00
10
90
0802 22 00
10
90
0802 31 00
10
90
0802 32 00
10
90
0802 40 00 00
0802 50 00 00
0802 90 00
10
90
0803 00 00
10
90
0804
0804 10 00 00
0804 20
10 00
Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled:
- Coconuts:
- - Desiccated:
- - - Dehydrated pulp
- - - Other
- - Other:
- - - Dehydrated pulp
- - - Other
- Brazil nuts:
- - In shell
- - Shelled
- Cashew nuts:
- - In shell
- - Shelled
Other nuts, fresh or dried, whether or not shelled or peeled:
- Almonds:
- - In shell:
- - - Bitter:
- - - - Fresh
- - - - Dried
- - - Sweet:
- - - - Fresh
- - - - Dried
- - Shelled:
- - - Bitter:
- - - - Fresh
- - - - Dried
- - - Sweet:
- - - - Fresh
- - - - Dried
- Hazelnuts or filberts (Corylus spp.):
- - In shell:
- - - Fresh
- - - Dried
- - Shelled:
- - - Fresh
- - - Dried
- Walnuts:
- - In shell:
- - - Fresh
- - - Dried
- - Shelled:
- - - Fresh
- - - Dried
- Chestnuts (Castanea spp.)
- Pistachios
- Other:
- - - Pecans
- - - Other
Bananas, including plantains, fresh or dried:
- - - Fresh
- - - Dried
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried:
- Dates
- Figs:
- - - Fresh
Rate of
duty (%)
49
49
49
49
25
25
25
25
49
49
49
49
49
49
49
49
25
25
25
25
49
49
49
49
49
25
25
25
49
49
49
49
40
Code
Description
91 00
99 00
0804 30 00 00
0804 40 00 00
0804 50 00 00
0805
0805 10 00
11
19
91
99
0805 20 00
10
20
30
90
0805 40 00 00
0805 50 00 00
0805 90 00 00
0806
0806 10 00
11
19
91
99
0806 20 00
10
90
0807
0807 11 00 00
0807 19 00 00
0807 20 00 00
0808
0808 10
10 00
90
10
20
90
0808 20
11 00
19
10
90
90 00
- - - Dried:
- - - - For human consumption
- - - - Denatured, for industrial use
- Pineapples
- Avocados
- Guavas, mangoes and mangosteens
Citrus fruit, fresh or dried:
- Oranges:
- - - Sweet, fresh:
- - - - From 1 April to 15 October
- - - - From 16 October to 31 March
- - - Other:
- - - - From 1 April to 15 October
- - - - From 16 October to 31 March
- Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids:
- - - Clementines
- - - Monreals
- - - Wilkings
- - - Other
- Grapefruit, including pomelos
- Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus Latifolia)
- Other
Grapes, fresh or dried:
- Fresh:
- - - Table grapes:
- - - - From 1 November to 14 July
- - - - From 15 July to 31 October
- - - Other:
- - - - From 1 November to 14 July
- - - - From 15 July to 31 October
- Dried:
- - - In immediate packings holding not more than 15 kg
- - - Other
Melons (including watermelons) and papaws (papayas), fresh:
- Melons (including watermelons):
- - Watermelons
- - Other
- Papaws (papayas)
Apples, pears and quinces, fresh:
- Apples:
- - - Cider apples, in bulk, from 16 September to 15 December
- - - Other:
- - - - From 1 August to 31 December
- - - - From 1 January to 31 March
- - - - From 1 April to 31 July
- Pears and quinces:
- - - Pears:
- - - - Perry pears, in bulk, from 1 August to 31 December
- - - - Other:
- - - - - From 1 January to 31 July
- - - - - From 1 August to 31 December
- - - Quinces
0809
0809 10 00 00
0809 20 00
10
90
0809 30 00 00
0809 40 00
10
90
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh:

- Apricots
- Cherries:
- - - From 1 May to 15 July
- - - From 16 July to 30 April
- Peaches, including nectarines
- Plums and sloes:
- - - From 1 July to 30 September
- - - From 1 October to 30 June
0810
0810 10 00
Other fruit, fresh:

- Strawberries:
- - - From 1 May to 31 July
- - - From 1 August to 30 April
- Raspberries, blackberries, mulberries and loganberries:
- - - Raspberries
- - - Other
- Black, white or red currants and gooseberries:
- - - Black and red currants:
- - - - Black currants
- - - - Red currants
- - - Other
10
90
0810 20 00
10
90
0810 30 00
11
19
90
Rate of
duty (%)
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
32.5
32.5
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
Code
Description
0810 40 00
10
90
0810 50 00 00
0810 60 00 00
0810 90 00
10
20
80
0811
0811 10 00
11
19
90
0811 20 00
11
19
91
99
0811 90 00
11
19
91
99
0812
- Cranberries, bilberries and other fruits of the genus Vaccinium:

- - - Cranberries and bilberries
- - - Other
- Kiwifruit
- Durians
- Other:
- - - Stone fruit
- - - Fresh berries
- - - Other (pomegranates, prickly pears, persimmons, jujubes, etc.)
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not
containing added sugar or other sweetening matter:
- Strawberries:
- - - - With a sugar content exceeding 13% by weight
- - - - Other
- - - Not containing added sugar
- Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries:
- - - - Other
- - - - Raspberries, black and red currants
- - - - Other
- Other:
- - - - Other
- - - - Apricot halves
- - - - Other
91
92
93
99
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:
- Cherries
- Other:
- - - Papaws (papayas):
- - - - In brine
- - - - Other
- - - Other:
- - - - Apricots
- - - - Oranges
- - - - Strawberries
- - - - Other
0813 10 00 00
0813 20 00 00
0813 30 00 00
0813 40 00
10
20
30
90
0813 50
10 00
20 00
90
10
20
30
40
90
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of
this Chapter:
- Apricots
- Prunes
- Apples
- Other fruit:
- - - Peaches, including nectarines
- - - Pears
- - - Papaws (papayas)
- - - Other
- Mixtures of nuts or dried fruits of this Chapter:
- - - Containing mainly citrus fruit
- - - Containing mainly dates
- - - Other:
- - - - Containing mainly nuts, whether or not shelled
- - - - Containing mainly grapes
- - - - Containing mainly bananas, pineapple, avocado, guava, mangoes or mangosteens
- - - - Other, not containing prunes
- - - - Other
0812 10 00 00
0812 90 00
11
19
0813
0814 00 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
41
Rate of
duty (%)
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
25
49
49
49
49
49
49
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
49
42
CHAPTER 9
COFFEE, TEA, MATE AND SPICES
NOTES
1. Mixtures of the products of headings 0904 to 0910 are to be classified as follows:
a) mixtures of two or more of the products of the same heading are to be classified in that heading;
b) mixtures of two or more of the products of different headings are to be classified in heading 0910.
The addition of other substances to the products of headings 0904 to 0910 (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 2103.
2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 1211.
Code
Description
0901
0901 11 00 00
0901 12 00 00
0901 21 00 00
0901 22 00 00
0901 90
11 00
19 00
90 00
0902
0902 10 00 00
0902 20 00 00
0902 30 00 00
Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion:
- Coffee, not roasted:
- - Not decaffeinated
- - Decaffeinated
- Coffee, roasted:
- - Not decaffeinated
- - Decaffeinated
- Other:
- - - Coffee husks and skins:
- - - - Not roasted
- - - - Roasted
- - - Coffee substitutes containing coffee
Rate of
duty (%)
10
10
25
25
25
25
25
0902 40 00 00
Tea, whether or not flavoured:

- Green tea (not fermented) in immediate packings of a content not exceeding 3 kg
- Other green tea (not fermented)
- Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding
3 kg
- Other black tea (fermented) and other partly fermented tea
0903 00 00 00
Mat
0904
91
99
Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or the
genus Pimenta:
- Pepper:
- - Neither crushed nor ground:
- - - For the industrial manufacture of essential oils or resinoids
- - - Other
- - Crushed or ground
- Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground:
- - - Sweet fruits of the genus Capsicum or of the genus Pimenta, dried (niora)
- - - Other:
- - - - Neither crushed nor ground:
- - - - - Of the genus Capsicum, for the manufacture of capsicin or Capsicum oleoresin dyes
- - - - - For the industrial manufacture of essential oils or resinoids
- - - - - Other
- - - - Crushed or ground:
- - - - - Fruits of the genus Capsicum
- - - - - Other
10
90
Vanilla:
- - - In pods
- - - Other
25
25
0906
0906 10 00 00
0906 20 00 00
Cinnamon and cinnamon-tree flowers:

- Neither crushed nor ground
- Crushed or ground
25
25
0907 00 00
10
90
Cloves (whole fruit, cloves and stems):

- - - Neither crushed nor ground
- - - Crushed or ground
25
25
11
19
90
Nutmeg, mace and cardamoms:

- Nutmeg:
- - - Neither crushed nor ground:
- - - - Other
25
25
25
0904 11 00
10
90
0904 12 00 00
0904 20
10 00
90
11
12
19
0905 00 00
0908
0908 10 00
40
25
40
32.5
10
25
25
25
40
40
40
40
40
40
Code
Description
0908 20 00
11
19
90
0908 30 00
11
19
90
0909
0909 10 00
11
19
91
99
0909 20 00
11
19
90
0909 30 00
11
19
90
0909 40 00
11
19
90
0909 50
10 00
90
11
19
90
0910
0910 10 00
11
19
90
0910 20 00
10
90
0910 30 00
10
19
0910 40 00
11
19
90
0910 50 00
10
90
0910 91 00
10
90
0910 99
11 00
19
10
90
90
10
90
(a)
- Mace:
- - - - Other
- Cardamoms:
- - - - Other
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries:
- Seeds of anise or badian:
- - - - Of anise
- - - - Of badian
- - - Crushed or ground:
- - - - Of badian
- - - - Of anise
- Seeds of coriander:
- - - - Other
- Seeds of cumin:
- - - - Other
- Seeds of caraway:
- - - - Other
- Seeds of fennel; juniper berries:
(a)
- - - Seeds of fennel for sowing
- - - Other:
- - - - Neither crushed nor ground:
- - - - - For the industrial manufacture of essential oils or resinoids
- - - - - Other
- - - - Crushed or ground
Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices:
- Ginger:
- - - Whole roots, cut or sliced:
- - - - Other
- - - Otherwise presented
- Saffron:
- Turmeric (curcuma):
- Thyme; bay leaves:
- - - Thyme:
- - - - Neither crushed nor ground
- - - Bay leaves
- Curry:
- Other spices:
- - Mixtures referred to in Note 1 b) to this Chapter:
- - Other:
- - - Fenugreek:
- - - - Seed for sowing
- - - - Other:
- - - - - Neither crushed nor ground
- - - - - Crushed or ground
- - - Other:
- - - - Neither crushed nor ground
Subject to conditions stipulated in the current legislation.
43
Rate of
duty (%)
25
25
25
25
25
25
25
25
25
25
25
25
25
49
49
49
25
25
25
2.5
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
17.5
25
25
25
25
44
CHAPTER 10
CEREALS
NOTES
1. a) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present,
whether or not in the ear or on the stalk.
b) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished,
glazed, parboiled or broken remains classified in heading 1006.
2. Heading 1005 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.
ADDITIONAL NOTES
The following terms shall have the meanings hereby assigned to them:
1) Rice in the husk (subheading 1006 10): rice grain still tightly enveloped by the husk;
2) "Husked rice" (subheading 1006 20): rice from which the husk has been removed by mechanical hullers but is still enclosed
in the pericarp;
3) Whole grain rice (Ex. subheading 1006 30): rice from which (irrespective of the different stages of processing) only part of
the tooth has been removed;
4) Semi-milled rice (Ex. subheading 1006 30): whole grain rice from which only part of the pericarp has been removed;
5) "Wholly milled rice" (ex subheading 1006 30): whole grain rice from which the whole of the pericarp has been removed, but
in which longitudinal white striations may remain;
6) Broken rice (Subheading 1006 40): grain fragments of which part of the volume above the tooth has been removed.
Code
Description
1001
1001 10
11 00
19 00
90
10
90
1001 90
11
10
90
19
10
90
90
10
90
1002 00
Wheat and meslin:

- Durum wheat:
(a)
- - - For sowing :
- - - - Other
- - - Other:
- - - - From 1 June to 31 July
- - - - From 1 August to 31 May
- Other:
(a)
- - - For sowing :
- - - - Pre-selected and selected:
- - - - - Soft wheat
- - - - - Other
- - - - Other:
- - - - - Soft wheat
- - - - - Other
- - - Other:
- - - - Soft wheat
- - - - Other
Rate of
duty (%)
2.5
49
(b)
170
(b)
55
2.5
2.5
49
49
(b)
50
(b)
50
10 00
90 00
Rye:
- - - For sowing
- - - Other
11 00
19 00
90
10
90
Barley:
(a)
- - - For sowing :
- - - - Other
- - - Other:
- - - - Brewing barley
- - - - Other
35
(c)
35
11 00
19 00
90 00
Oats:
(a)
- - - For sowing :
- - - - Other
- - - Other
2.5
25
2.5
1003 00
1004 00
17.5
30
2.5
34
(c)
Code
Description
1005
1005 10
10 00
90 00
1005 90 00 00
1006
1006 10
10 00
90
10
90
1006 20
10 00
90
10
90
1006 30
10 00
90 00
1006 40 00 00
1007 00
10 00
90 00
1008
1008 10
10 00
90 00
1008 20
10 00
90 00
1008 30
10 00
90 00
1008 90
11 00
19 00
20 00
81 00
89 00
91 00
99 00
(a)
(b)
(c)
(d)
(e)
(f)
Maize (corn):
(a)
- For sowing :
- - - Hybrid
- - - Other
- Other
Rice:
- Rice in the husk (paddy or rough):
(a)
- - - For sowing
- - - Other:
- - - - Round grain rice of which at least 90% of the grains are shorter than 5.2 mm, with a
length/width ratio of less than 2:1
- - - - Other
- Husked (brown) rice:
(a)
- - - For sowing
- - - Other:
- - - - Round grain rice of which at least 90% of the grains are shorter than 5.2 mm, with a
- - - - Other
- Semi-milled or wholly milled rice, whether or not polished or glazed:
- - - Round grain rice of which at least 90% of the grains are shorter than 5.2 mm, with a
- - - Other
- Broken rice
Grain sorghum:
(a)
- - - For sowing
- - - Other
Buckwheat, millet and canary seed; other cereals:
- Buckwheat:
- - - For sowing
- - - Other
- Millet:
- - - For sowing
- - - Other
- Canary seed:
- - - For sowing
- - - Other
- Other cereals:
- - - Triticale:
(a)
- - - - For sowing :
- - - - - Pre-selected and selected
- - - - - Other
- - - - Other
- - - Other cereals:
- - - - Brown durra:
(a)
- - - - - For sowing
- - - - - Other
- - - - Other:
(a)
- - - - - For sowing
- - - - - Other
45
Rate of
duty (%)
2.5
2.5
(c)
17.5
2.5
140
(e)
140
(e)
17.5
140
(e)
140
(e)
140
(e)
(f)
172
(e)
90
2.5
(d)
25
17.5
30
17.5
30
17.5
30
2.5
49
30
17.5
30
17.5
30

This rate shall be applied to that part of the value that does not exceed 1 000 DH/tonne; any part exceeding 1 000 DH/tonne is subject to import duty at a rate of 2.5%.
This rate shall be applied to that part of the value that does not exceed 800 DH/tonne; any part exceeding 800 DH/tonne is subject to import
duty at a rate of 2.5%.
This rate shall be applied to that part of the value that does not exceed 800 DH/tonne; any part exceeding 800 DH/tonne is subject to import
duty at a rate of 16%.
This rate shall be applied to that part of the value that does not exceed 3 000 DH/tonne; any part exceeding 3 000 DH/tonne is subject to import duty at a rate of 16%.
This rate shall be applied to that part of the value that does not exceed 4 020 DH/tonne; any part exceeding 4 020 DH/tonne is subject to import duty at a rate of 16%.
46
CHAPTER 11
PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES;
INULIN; WHEAT GLUTEN
NOTES
a) roasted malt put up as coffee substitutes (heading 0901 or 2101);
b) prepared flours, groats, meals or starches of heading 1901;
c) corn flakes or other products of heading 1904;
d) vegetables, prepared or preserved, of heading 2001, 2004 or 2005;
e) pharmaceutical products (Chapter 30); or
f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
2. A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry
product:
a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and
b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).
Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in
heading 1104.
B) Products falling in this Chapter under the above provisions shall be classified in heading 1101 or 1102 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 within heading 1103 or 1104
Ash content
(3)
Rate of passage through a sieve

with an aperture of
500 micrometres
315 micrometres
(microns)
(microns)
(5)
(4)
Cereal
(1)
Starch content
(2)
Wheat and rye ............

Barley .........................
Oats ............................
Maize (corn) and grain
sorghum ......................
Rice ............................
Buckwheat ..................
45%
45%
45%
2.5%
3 %
5 %
80%
80%
80%
45%
45%
45%
2 %
1.6%
4 %
80%
80%
90%
3. For the purposes of heading 1103, the terms groats and meal mean products obtained by the fragmentation of cereal
grains, of which:
a) in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
b) in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.
Code
Description
1101 00
10 00
90 00
1102
1102 10 00 00
1102 20 00
11
19
91
99
1102 30 00
10
90
1102 90
11 00
19 00
20 00
40 00
51 00
59 00
60 00
Wheat or meslin flour:

- - - Of durum wheat
- - - Other
Cereal flours other than of wheat or meslin:
- Rye flour
- Maize (corn) flour:
- - - In packings weighing not more than 5 kg:
- - - - Of a fat content not exceeding 1.5% by weight
- - - - Other
- - - Other:
- - - - Of a fat content not exceeding 1.5% by weight
- - - - Other
- Rice flour:
- - - In packings weighing not more than 5 kg
- - - Other
- Other:
- - - Of barley:
- - - - In packings weighing not more than 5 kg
- - - - Other
- - - Of oats
- - - Of buckwheat
- - - Of millet:
- - - - Other
- - - Of canary seed
Rate of
duty (%)
73
66
49
40
40
40
40
105
105
50
50
49
49
50
50
49
Code
Description
71 00
79 00
90 00
1103
1103 11 00
01
09
20
30
41
49
50
80
1103 13 00
01
09
20
31
39
80
1103 19
10
10
90
20 00
30 00
40
10
90
50
10
90
60 00
70 00
90
11
19
90
1103 20
10
10
20
90
90
10
20
30
40
50
90
1104
1104 12 00
10
90
1104 19
11 00
12 00
13 00
14 00
15 00
16 00
- - - Of grain sorghum or durra:

- - - - Other
- - - Other
Cereal groats, meal and pellets:
- Groats and meal:
- - Of wheat:
- - - - Of durum wheat:
- - - - - Diet meal containing gluten
- - - - - Other
- - - - Of soft wheat
- - - - Other
- - - Other:
- - - - Of durum wheat:
- - - - - Diet meal containing gluten
- - - - - Other
- - - - Of soft wheat
- - - - Other
- - Of maize (corn):
- - - - Of a fat content not exceeding 1.5% by weight:
- - - - - Not for the brewing industry
- - - - - For the brewing industry
- - - - Other
- - - Other:
- - - - Of a fat content not exceeding 1.5% by weight:
- - - - - Not for the brewing industry
- - - - - For the brewing industry
- - - - Other
- - Of other cereals:
- - - Of barley:
- - - - Other
- - - Of rye
- - - Of buckwheat
- - - Of millet:
- - - - Other
- - - Of grain sorghum or durra:
- - - - Other
- - - Of canary seed
- - - Of oats
- - - Other:
- - - - Of rice:
- - - - - In packings weighing not more than 5 kg
- - - - - Other
- - - - Other
- Pellets:
- - - Of wheat:
- - - - Durum
- - - - Soft
- - - - Other
- - - Of other cereals:
- - - - Of rye
- - - - Of buckwheat
- - - - Of canary seed
- - - - Of rice
- - - - Of maize (corn), grain sorghum or durra
- - - - Other
Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground:
- Rolled or flaked grains:
- - Of oats:
- - - Flaked
- - - Other
- - - Flaked:
- - - - Of wheat
- - - - Of rye
- - - - Of maize (corn)
- - - - Of millet
- - - - Of grain sorghum or durra
47
Rate of
duty (%)
40
40
49
73
73
73
73
73
73
73
73
40
40
40
10
40
10
50
50
49
49
50
50
50
50
49
49
105
105
49
73
73
73
49
49
49
105
40
50
49
49
49
49
49
49
49
49
48
Code
Description
17 00
18 00
19
10
90
20
10
20
90
91 00
92 00
93 00
94 00
95 00
96 00
97 00
98 00
1104 22 00
11
19
20
90
1104 23 00
10
20
90
1104 29
10
10
20
90
21 00
22 00
23 00
24 00
25 00
26 00
29 00
30
10
20
90
41 00
42 00
43 00
44 00
45 00
46 00
49 00
50
10
20
30
90
91 00
92 00
93 00
94 00
95 00
96 00
98 00
1104 30 00
10
90
1105
1105 10 00
10
90
- - - - Of rice
- - - - Other:
- - - - - Of barley
- - - - - Other
- - - Other, of wheat:
- - - - Durum
- - - - Soft
- - - - Other
- - - Other:
- - - - Of barley
- - - - Of rye
- - - - Of maize (corn)
- - - - Of millet
- - - - Other
- Other worked grains (for example, hulled, pearled, sliced or kibbled):
- - Of oats:
- - - Hulled (skinned or peeled):
- - - - Clipped oats
- - - - Other
- - - Pearled
- - - Other
- - Of maize (corn):
- - - Hulled (skinned or peeled)
- - - Pearled
- - - Other
- - - Hulled (skinned or peeled) wheat:
- - - - Durum
- - - - Soft
- - - - Other
- - - Other, hulled (skinned or peeled):
- - - - Of rye
- - - - Of millet
- - - - Of barley
- - - - Other
- - - Pearled wheat:
- - - - Durum
- - - - Soft
- - - - Other
- - - Other, pearled:
- - - - Of rye
- - - - Of millet
- - - - Of barley
- - - - Other
- - - Other, of wheat:
- - - - Durum, kibbled
- - - - Soft, kibbled
- - - - Other, kibbled
- - - - Other
- - - Other:
- - - - Of rye
- - - - Of millet
- - - - Of barley
- - - - Other
- Germ of cereals, whole, rolled, flaked or ground:
- - - Of wheat
- - - Other
Flour, meal, powder, flakes, granules and pellets of potatoes:
- Flour, meal and powder:
- - - For use as animal feed (containing the peelings)
- - - Other
Rate of
duty (%)
49
49
49
49
73
73
73
50
49
40
49
50
40
49
49
49
49
49
49
40
40
40
73
73
73
49
49
50
40
49
50
49
73
73
73
49
49
50
40
49
50
49
73
73
73
73
49
49
50
40
49
50
49
49
49
49
49
Code
Description
1105 20 00
10
90
1106
1106 10 00
10
90
1106 20 00
10
91
99
1106 30 00
10
20
90
1107
1107 10 00
11
19
91
99
1107 20 00 00
1108
1108 11 00 00
1108 12 00 00
1108 13 00 00
1108 14 00 00
1108 19 00
10
90
1108 20 00 00
1109 00 00
10
90
- Flakes, granules and pellets:

- - - For use as animal feed (containing the peelings)
- - - Other
Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of
roots or tubers of heading 0714 or of the products of Chapter 8:
- Of the dried leguminous vegetables of heading 0713:
- - - Of peas, beans or lentils
- - - Other
- Of sago or of roots or tubers of heading 0714:
- - - Denatured
- - - Other:
- - - - For making starch
- - - - Other
- Of the products of Chapter 8:
- - - Of bananas
- - - Of coconut
- - - Other
Malt, whether or not roasted:
- Not roasted:
- - - Of wheat:
- - - - In the form of flour
- - - - Other
- - - Other:
- - - - In the form of flour
- - - - Other
- Roasted
Starches; inulin:
- Starches:
- - Wheat starch
- - Maize (corn) starch
- - Potato starch
- - Manioc (cassava) starch
- - Other starches:
- - - Of rice
- - - Other
- Inulin
Wheat gluten, whether or not dried:
- - - Not roasted
- - - Roasted
49
Rate of
duty (%)
49
49
49
49
49
49
49
49
49
49
40
40
40
40
40
32.5
32.5
32.5
32.5
32.5
32.5
32.5
49
49
50
CHAPTER 12
OIL SEEDS(a) AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT;
INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
NOTES
1. Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds,
safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 0801 or 0802 or to olives
(Chapter 7 or Chapter 20).
2. Heading 1208 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 2304 to
2306.
3. For the purposes of heading 1209, 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 1209 does not, however, apply to the following even if for sowing:
a) leguminous vegetables or sweet corn (Chapter 7);
b) spices or other products of Chapter 9;
c) cereals (Chapter 10); or
d) products of headings 1201 to 1207 or 1211.
4. Heading 1211 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 1211 does not, however, apply to:
a) medicaments of Chapter 30;
b) perfumery, cosmetic or toilet preparations of Chapter 33; or
c) insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808.
5. For the purposes of heading 1212, the term seaweeds and other algae does not include:
a) dead single-cell micro-organisms of heading 2102;
b) cultures of micro-organisms of heading 3002; or
c) fertilizers of heading 3101 or 3105.
SUBHEADING NOTE
1. For the purposes of subheading 1205 10, the expression low erucic acid rape or colza seeds means rape or colza seeds
yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid component which contains
less than 30 micromoles of glucosinolates per gramme.
Code
Description
1201 00
10 00
81 00
89 00
1202
1202 10
10 00
90
10
90
1202 20
10 00
90
10
90
Soya beans, whether or not broken:

(a)
- - - For sowing
- - - Other:
- - - - Imported by pulpers
- - - - Other
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken:
- In shell:
(a)
- - - For sowing
- - - Other:
- - - - Other (for industrial use)
- Shelled, whether or not broken:
(a)
- - - For sowing
- - - Other:
- - - - Other (for industrial use)
Rate of
duty (%)
2.5
2.5
44
17.5
72.5
72.5
2.5
72.5
72.5
1203 00 00 00
Copra
25
1204 00
10 00
90 00
Linseed, whether or not broken:

(a)
- - - For sowing
- - - Other
2.5
40
10
Rape or colza seeds, whether or not broken:

- Low erucic acid rape or colza seeds:
(a)
- - - For sowing :
- - - - Rape seed
- - - - Colza seed
17.5
2.5
1205
1205 10
10
90
(a)
Oil seeds for sowing will be exempt from the payment of duty under the conditions stipulated by the Minister of Agriculture in agreement with
the Minister of the National Economy.
Code
Description
90
11
19
91
99
1205 90
10
10
90
90
11
19
91
99
1206 00
10 00
81 00
89 00
1207
1207 10
10 00
90
10
90
1207 20
10 00
90 00
1207 30
10 00
90 00
1207 40
10 00
90 00
1207 50
10 00
90 00
1207 60
10 00
90
10
90
1207 91
10 00
90 00
1207 99
11 00
12 00
13 00
19 00
90
01
02
10
20
30
40
50
60
70
80
90
1208
1208 10 00 00
1208 90
10 00
90
10
20
- - - Other:
- - - - Rape seed:
- - - - - Imported by pulpers
- - - - - Other
- - - - Colza seed:
- - - - - Other
- Other:
(a)
- - - For sowing :
- - - - Rape seed
- - - - Colza seed
- - - Other:
- - - - Rape seed:
- - - - - Other
- - - - Colza seed:
- - - - - Other
Sunflower seeds, whether or not broken:
(a)
- - - For sowing
- - - Other:
- - - - Imported by pulpers
- - - - Other
Other oil seeds and oleaginous fruits, whether or not broken:
- Palm nuts and kernels:
(a)
- - - For sowing
- - - Other:
- - - - Nuts
- - - - Kernels
- Cotton seeds:
(a)
- - - For sowing
- - - Other
- Castor oil seeds:
(a)
- - - For sowing
- - - Other
- Sesamum seeds:
(a)
- - - For sowing
- - - Other
- Mustard seeds:
(a)
- - - For sowing
- - - Other
- Safflower seeds:
(a)
- - - For sowing
- - - Other:
- - - - Not hulled
- - - - Other
- Other:
- - Poppy seeds:
(a)
- - - For sowing
- - - Other
- - Other:
(a)
- - - For sowing :
- - - - Hemp seeds
- - - - Water melon and melon seeds
- - - - Shea (karite) seeds
- - - - Other
- - - Other:
- - - - Hemp seeds
- - - - Shea (karite) seeds
- - - - Illipe seeds
- - - - Mowra seeds
- - - - Niger seeds
- - - - Curcas seeds
- - - - Ravison, dodder and other cruciferae seed
- - - - Marfouraire seeds
- - - - Melon seeds (pips)
- - - - Watermelon seeds (pips)
- - - - Other
Flours and meals of oil seeds or oleaginous fruits, other than those of mustard:
- Of soya beans
- Other:
- - - Of ground nuts
- - - Other:
- - - - Of sunflower seeds
- - - - Of colza seeds
51
Rate of
duty (%)
2.5
66
2.5
66
17.5
2.5
2.5
66
2.5
66
2.5
2.5
73
17.5
25
25
2.5
142
17.5
40
2.5
49
17.5
10
2.5
138
138
17.5
25
17.5
2.5
17.5
17.5
25
25
25
25
25
25
25
25
25
25
25
75.5
80
127.5
127.5
52
Code
Description
30
40
90
1209
1209 10 00 00
1209 21 00 00
1209 22 00 00
1209 23 00 00
1209 24 00 00
1209 25 00 00
1209 26 00 00
1209 29
10 00
90 00
1209 30 00 00
1209 91 00
01
05
11
15
21
25
31
35
41
45
51
55
60
90
1209 99 00
10
90
- - - - Of cotton
- - - - Of safflower seeds
- - - - Other
Seeds, fruit and spores, of a kind used for sowing:
- Sugar beet seed
- Seeds of forage plants:
- - Lucerne (alfalfa) seed
- - Clover (Trifolium spp.) seed
- - Fescue seed
- - Kentucky blue grass (Poa pratensis L.) seed
- - Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed
- - Timothy grass seed
- - Other:
- - - Of beet other than sugar beet
- - - Other
- Seeds of herbaceous plants cultivated principally for their flowers
- Other:
- - Vegetable seeds:
- - - Kohlrabi seeds (Brassica oleracea L., var. caulorapa and gongylodes L.)
- - - Cabbage seeds
- - - Spinach seeds
- - - Carrot seeds
- - - Turnip seeds
- - - Radish seeds
- - - Salad beetroot seeds
- - - Leek seeds
- - - Onion seeds
- - - Tomato seeds
- - - Seeds of courgette and seeds of other cucurbitatia (other than watermelon seeds)
- - - Aubergine seeds
- - - Pimento seeds
- - - Other
- - Other:
- - - Forest-tree seeds
- - - Other
1210
1210 10 00 00
1210 20 00
10
90
Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin:
- Hop cones, neither ground nor powdered nor in the form of pellets
- Hop cones, ground, powdered or in the form of pellets; lupulin:
- - - Cones and waste
- - - Lupulin
1211
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:
- Liquorice roots
- Ginseng roots
- Coca leaf
- Poppy straw
- Other:
- - - Pyrethrum (flowers, leaves, stems, bark and roots)
- - - Cinchona bark
- - - Quassia amara (wood and bark)
- - - Tonka beans
- - - Calabar beans
- - - Cubeb pepper
- - - Other wood, roots and bark; mosses and lichens
- - - Other
1211 10 00 00
1211 20 00 00
1211 30 00 00
1211 40 00 00
1211 90
10 00
20 00
30 00
40 00
50 00
60 00
80 00
90 00
1212
1212 10 00
11
19
91
92
99
1212 20
11 00
19 00
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen
or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used
primarily for human consumption, not elsewhere specified or included:
- Locust beans, including locust bean seeds:
- - - Locust beans:
- - - - Flakes, flour and meals
- - - - Other
- - - Locust bean seeds:
- - - - Not decorticated, crushed or ground
- - - - Flakes, groats and locust bean seeds
- - - - Other
- Seaweeds and other algae:
- - - Of a kind principally used in perfumery or pharmacy, for insecticides, parasiticides and the
like, whether or not cut, crushed or ground:
- - - - Frozen
- - - - Other
Rate of
duty (%)
127.5
127.5
127.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
17.5
2.5
17.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
17.5
17.5
32.5
32.5
32.5
25
25
25
25
40
25
25
25
25
49
25
25
32.5
32.5
32.5
32.5
32.5
10
10
Code
Description
90
10
91
99
1212 30 00 00
1212 91 00
10
90
1212 99 00
11
19
20
30
90
1213 00
- - - Other:
- - - - On a backing
- - - - Other:
- - - - - Raw
- - - - - Other
- Apricot, peach (including nectarine) or plum stones and kernels
- Other:
- - Sugar beet:
- - - Fresh
- - - Dried or powdered
- - Other:
- - - Chicory roots, fresh or dried, whether or not cut, unroasted:
- - - - Fresh
- - - - Other
- - - Wild onions
- - - Sugar cane
- - - Other
91
99
90 00
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the
form of pellets:
- - - Straw and husks, unprepared, whether or not chopped:
- - - - Straw:
- - - - - Of rice
- - - - - Other
- - - - Husks:
- - - - - Of rice
- - - - - Other
- - - Other
1214 10 00 00
1214 90 00 00
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:
- Lucerne (alfalfa) meal and pellets
- Other
10
11
19
1214
a)
53
Rate of
duty (%)
10
10
10
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
2.5
2.5
40
40
2.5
2.5
2.5
54
CHAPTER 13
LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
NOTE
1. Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.
The heading does not apply to:
a) liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 1704);
b) malt extract (heading 1901);
c) extracts of coffee, tea or mat (heading 2101);
d) vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
e) camphor, glycyrrhizin or other products of heading 2914 or 2938;
f) Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 2939);
g) medicaments of heading 3003 or 3004 or blood-grouping reagents (heading 3006);
h) tanning or dyeing extracts (heading 3201 or 3203);
ij) essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential
oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or
k) natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001).
Code
Description
1301
1301 10 00
10
90
1301 20 00 00
1301 90 00
10
90
1302
1302 11 00
10
90
1302 12 00 00
1302 13 00 00
1302 14 00 00
1302 19
10 00
90
10
20
30
91
99
1302 20 00
10
90
1302 31
10 00
90 00
1302 32
10 00
90 00
1302 39
10 00
90 00
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams):
- Lac:
- - - Unbleached
- - - Bleached
- Gum Arabic
- Other:
- - - Conifer resins
- - - Other
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:
- - Opium:
- - - Concentrates of poppy straw containing less than 50% by weight of alkaloids
- - - Other
- - Of liquorice
- - Of hops
- - Of pyrethrum or of the roots of plants containing rotenone
- - Other:
- - - Vanilla oleoresin or extract
- - - Other:
- - - - Aloes, manna
- - - - Of Quassia amara
- - - - Mixed vegetable extracts used in the preparation of drinks or foodstuffs
- - - - Other:
- - - - - Medicated
- - - - - Other
- Pectic substances, pectinates and pectates:
- - - Dried
- - - Other
- Mucilages and thickeners, whether or not modified, derived from vegetable products:
- - Agar-agar:
- - - Modified
- - - Other
- - Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean
seeds or guar seeds:
- - - Modified
- - - Other
- - Other:
- - - Modified
- - - Other
Rate of
duty (%)
10
10
2.5
10
10
17.5
17.5
10
10
10
10
10
10
10
10
2.5
10
10
32.5
32.5
32.5
40
32.5
40
55
CHAPTER 14
VEGETABLE PLAITING MATERIALS;
VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED
NOTES
1. This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of
vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials
which have undergone treatment so as to render them suitable for use only as textile materials.
2. Heading 1401 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 4404).
3. Heading 1404 does not apply to wood wool (heading 4405) or prepared knots or tufts for broom or brush making (heading 9603).
Code
Description
1401
1401 10 00
10
90
1401 20 00
10
90
1401 90
10 00
90
10
21
29
31
39
41
49
51
59
91
99
1402 00
10
10
91
99
90
11
19
81
89
1403 00
10
10
90
90
11
19
21
29
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):
- Bamboos:
- - - Unworked or not further worked than split
- - - Other
- Rattans:
- - - Unworked or not further worked than split
- - - Other
- Other:
- - - Lime bark and the like, whether or not in hanks, raw, bleached, dyed or otherwise prepared
- - - Other:
- - - - Raffia
- - - - Osier:
- - - - - Not peeled, split or otherwise prepared
- - - - - Other
- - - - Reeds and the like:
- - - - - Unworked or not further worked than split
- - - - - Other
- - - - Rushes and the like:
- - - - - Unworked or not further worked than split
- - - - - Other
- - - - Cereal straw, cleaned, bleached or dyed:
- - - - - Rice straw
- - - - - Other
- - - - Other:
- - - - - Unworked
- - - - - Other
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
material:
- - - Kapok:
- - - - Other:
- - - - - Unworked
- - - - - Other
- - - Other:
- - - - Vegetable hair:
- - - - - On a backing
- - - - - Other
- - - - Other:
- - - - - Other
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:
- - - Broomcorn (Sorghum vulgare var. technicum):
- - - - Panicles (natural, bleached or dyed), with their seeds removed
- - - - Broom straw, natural, bleached or dyed
- - - Other:
- - - - Piassava, couch-grass, istle and the like:
- - - - - Raw, in bundles or hanks
- - - - - Combed, cut, bleached or dyed
- - - - Other:
- - - - - Panicles (natural, bleached or dyed), with their seeds removed:
- - - - - - Of rice
- - - - - - Of millet
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
10
10
10
10
10
10
2.5
2.5
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
56
Code
Description
31
39
90
1404
1404 10 00
11
12
13
14
15
16
19
21
22
23
29
30
41
42
49
51
59
60
91
92
93
99
1404 20 00
10
91
99
1404 90 00
10
20
91
99
- - - - - Broom straw, natural, bleached or dyed:

- - - - - - Of rice
- - - - - - Of canary seed, dodder, millet and the like
- - - - - Other
Vegetable products not elsewhere specified or included:
- Raw vegetable materials of a kind used primarily in dyeing or tanning:
- - - For dyeing:
- - - - Henna (leaves)
- - - - Roucou seeds
- - - - Fustic
- - - - Orchil
- - - - Oak lungwort
- - - - Gypsophila, soapwort or soap root
- - - - Other (logwood, quercetin, Persian berries, madder, dyers lichen, etc.)
- - - For tanning:
- - - - Bark:
- - - - - Of wattle (mimosa)
- - - - - Of cork-oak
- - - - - Tizerah
- - - - - Other
- - - - Fruit (myrobalans, vallonia, etc.)
- - - - Leaves:
- - - - - Of sumach
- - - - - Of lentiscus (mastic)
- - - - - Other
- - - - Gall nuts and other galls:
- - - - - Gall nuts
- - - - - Other galls
- - - - Roots (of tanin, heather, etc.)
- - - - Wood:
- - - - - Quebracho
- - - - - Tizerah
- - - - - Chestnut
- - - - - Other
- Cotton linters:
- - - Unworked
- - - Washed, degreased, bleached and the like:
- - - - In bulk
- - - - Other (in sheets, etc.)
- Other:
- - - Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving
(for example, corozo and dom)
- - - Other:
- - - - Other:
- - - - - Alfalfa, esparto and diss stems or leaves, raw, bleached or dyed (whether or not in hanks)
- - - - - Other
Rate of
duty (%)
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
57
SECTION III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED
EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
CHAPTER 15
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;
PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
NOTES
a) pig fat or poultry fat of heading 0209;
b) cocoa butter, fat or oil (heading 1804);
c) edible preparations containing by weight more than 15% of the products of heading 0405 (generally Chapter 21);
d) greaves (heading 2301) or residues of headings 2304 to 2306;
e) fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
f) factice derived from oils (heading 4002).
2. Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).
3. Heading 1518 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 1522.
SUBHEADING NOTE
1. For the purposes of subheadings 1514 11 and 1514 19, the expression low erucic acid rape or colza oil means the fixed oil
which has an erucic acid content of less than 2% by weight.
ADDITIONAL NOTES
1. For the purposes of headings 1507 to 1515 (other than subdivisions 1515 90 11 00 and 1515 90 19 00):
A. a) fixed vegetable oils, fluid or solid, obtained by pressure, shall be considered as crude if they have undergone no other
processing than:
- decantation within the normal time limits,
- centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only mechanical
force, such as gravity, pressure or centrifugal force, has been employed (excluding any adsorption filtering process
or any other physical or chemical process);
b) Fixed vegetable oils, fluid or solid, obtained by extraction shall continue to be considered as crude when they cannot
be distinguished, by their colour, odour or taste, nor by recognized special analytical properties, from vegetable oils
and fats obtained by pressure;
c) The expression crude oils shall be taken to extend to de-gummed soya bean oil and cotton seed oil from which the
gossypol has been removed.
B. For the purposes of subdivisions 1509 90 10 10 to 1509 90 10 99, the expression having undergone a refining process,
shall apply to olive oil of a free fatty acid content, expressed as oleic acid, not exceeding 5% and a K268 extinction coefficient (optical density under a thickness of 1 cm of a solution of 1 g of olive oil in 100 ml of iso-octane (2,2,4(a)
trimethylpentane) at a wavelength of 268 millimicrons) of 0.25 or more , and the variation and specific extinction of
(b)
which, in the region of 268 millimicrons, is higher than 0.01
C. For the purposes of subdivisions 1509 10 00 10 and 1509 10 00 90, the term virgin olive oil shall be taken to apply to
natural olive oil obtained exclusively by mechanical processes, including pressure, but does not include any mixtures thereof with other oils or with olive oil otherwise obtained.
2. This Chapter does not cover artificial honeycombs of wax (heading 9602 00)
3. Fats and oils of fish and marine mammals, crude (ex heading 1504), and spermaceti (ex heading 1521), considered as being
products of Moroccan fisheries, shall be admitted duty-free, subject to conditions determined by the competent authorities.
Code
Description
1501 00
10 00
90 00
1502 00 00
10
21
29
(a)
(b)
Pig fat (including lard) and poultry fat, other than that of heading No. 0209 or 1503:
- - - Poultry fat
- - - Other
Fats of bovine animals, sheep or goats, other than those of heading 1503:
- - - Bone fat; fat obtained from waste and the like
- - - Tallow, including premier jus:
- - - - For industrial use other than the manufacture of foodstuffs:
- - - - - Raw
- - - - - Other
Rate of
duty (%)
2.5
17.5
10
10
10
This coefficient must be corrected in relation to the free fatty acid content according to the formula: K'268 = K268 - (0.023 x % of free fatty acids).
This variation is defined by: K = K 268 - 0.5 (K262 + K274).
58
Code
Description
31
39
91
99
1503 00 00
11
19
20
91
92
99
1504
- - - - Other:
- - - - - Tallow of bovine animals, including premier jus:
- - - - - - Raw
- - - - - - Other
- - - - - Other:
- - - - - - Raw
- - - - - - Other
Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared:
- - - Lard stearin and oleostearin:
- - - - For industrial use
- - - - Other
- - - Tallow oil, for industrial use other than the manufacture of foodstuffs
- - - Other:
- - - - Lard oil
- - - - Oleo-oil
- - - - Other
91 00
99
10
90
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but
not chemically modified:
- Fish-liver oils and their fractions:
- - - Not hardened or solidified:
- - - - With a vitamin A content not exceeding 2 500 IU/g
- - - - Other
- - - Other:
- - - - Other:
- - - - - For the manufacture of foodstuffs in packings holding more than 20 kg
- - - - - For industrial use
- Fats and oils and their fractions, of fish, other than liver oils:
- - - Not hardened or solidified
- - - Other:
- - - - Other:
- Fats and oils and their fractions, of marine mammals:
- - - - Whale oil
- - - - Other
- - - Other:
- - - - Other:
10 00
90
10
20
90
Wool grease and fatty substances derived therefrom (including lanolin):

- - - Wool grease, crude
- - - Other:
- - - - Oleina and wool grease stearin
- - - - Lanolin
- - - - Other
1504 10
10
10
90
91 00
99
10
90
1504 20
10 00
91 00
99
10
90
1504 30
10
10
90
1505 00
1506 00
10
10
20
90
91 00
99
10
90
Other animal fats and oils and their fractions, whether or not refined, but not chemically
modified:
- - - - Neats foot oil and the like, raw or refined
- - - - Bone fat; fat obtained from waste and the like
- - - - Other
- - - Other:
- - - - Other:
Rate of
duty (%)
10
17.5
10
17.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
50
25
25
32.5
50
25
25
32.5
32.5
50
25
25
10
10
2.5
10
32.5
32.5
32.5
49
25
25
1507
1507 10 00 00
1507 90 00 00
Soya-bean oil and its fractions, whether or not refined, but not chemically modified:
- Crude oil, whether or not degummed
- Other
2.5
25
1508
1508 10 00 00
1508 90 00 00
Ground-nut oil and its fractions, whether or not refined, but not chemically modified:
- Crude oil
- Other
2.5
25
1509
1509 10 00
Olive oil and its fractions, whether or not refined, but not chemically modified:
- Virgin:
- - - For the manufacture of pharmaceutical products, imported directly by the factories concerned
- - - Other
49
49
10
90

Code
Description
1509 90
10
10
21
29
91
99
21 00
29
10
90
91 00
99
10
90
1510 00
- Other:
- - - - Refined:
- - - - - For the manufacture of pharmaceutical products, imported directly by the factories concerned
- - - - - Obtained by refining virgin olive oil, whether or not blended with virgin olive oil:
- - - - - - In immediate packings holding not more than 20 kg
- - - - - - Other
- - - - - Other:
- - - - - - Other
- - - - Other:
- - - - - For the manufacture of pharmaceutical products, imported directly by the factories concerned
- - - - - Other:
- - - - - - Other
- - - Other:
- - - - Other:
59
Rate of
duty (%)
49
49
49
49
49
49
49
49
49
49
49
Other oils and their fractions, obtained solely from olives, whether or not refined, but not
chemically modified, including blends of these oils or fractions with oils or fractions of
heading 1509:
- - - - For technical or industrial use other than the manufacture of foodstuffs:
- - - - - Crude
- - - - - Other
- - - - Other:
- - - - - Crude
- - - - - Other
- - - Other:
- - - - Other:
49
49
1511
1511 10 00 00
1511 90 00 00
Palm oil and its fractions, whether or not refined, but not chemically modified:
- Crude oil
- Other
2.5
25
1512
Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined,
but not chemically modified:
- Sunflower-seed or safflower oil and fractions thereof:
- - Crude oil
- - Other
- Cotton-seed oil and its fractions:
- - Crude oil, whether or not gossypol has been removed
- - Other
2.5
25
11 00
19 00
21 00
29 00
91 00
99
10
90
1512 11 00 00
1512 19 00 00
1512 21 00 00
1512 29 00 00
1513
1513 11 00 00
1513 19 00 00
1513 21 00 00
1513 29 00 00
1514
1514 11 00 00
1514 19 00 00
1514 91 00 00
1514 99 00 00
1515
1515 11 00 00
1515 19 00 00
1515 21 00 00
1515 29 00 00
1515 30 00 00
49
49
49
49
49
2.5
25
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined,
but not chemically modified:
- Coconut (copra) oil and its fractions:
- - Crude oil
- - Other
- Palm kernel or babassu oil and fractions thereof:
- - Crude oil
- - Other
2.5
25
Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically
modified:
- Low erucic acid rape or colza oil and its fractions:
- - Crude oil
- - Other
- Other:
- - Crude oil
- - Other
2.5
25
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:
- - Crude oil
- - Other
- Maize (corn) oil and its fractions:
- - Crude oil
- - Other
- Castor oil and its fractions
2.5
25
2.5
25
2.5
25
2.5
25
2.5
60
Code
Description
1515 40
10 00
90 00
1515 50
10 00
90 00
1515 90
11 00
19 00
91 00
99 00
1516
1516 10
10
10
90
21 00
29 00
90
10
20
30
90
1516 20
10
10
90
20 00
31
10
20
90
39 00
91 00
92 00
93 00
94 00
99 00
1517
1517 10 00
10
90
1517 90
10 00
91 00
92 00
99
11
19
21
29
31
39
90
- Tung oil and its fractions:

- - - Crude oil
- - - Other
- Sesame oil and its fractions:
- - - Crude oil
- - - Other
- Other:
- - - Jojoba oil and its fractions:
- - - - Crude oil
- - - - Other
- - - Other:
- - - - Crude oil
- - - - Other
Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, re-esterified or elaidinized, whether or not refined, but not further prepared:
- Animal fats and oils and their fractions:
- - - Fats and oils, partly or wholly hydrogenated, inter-esterified or elaidinized, whether or not refined, but not further prepared:
- - - - In immediate packings holding not more than 20 kg:
- - - - - Of whale
- - - - - Other
- - - - Other:
- - - Other:
- - - - Fish liver oils
- - - - Other, of fish, other than fish liver oils
- - - - Of marine mammals
- - - - Other
- Vegetable fats and oils and their fractions:
- - - Fats and oils, partly or wholly hydrogenated, inter-esterified or elaidinized, whether or not refined, but not further prepared:
- - - - Having a waxy character:
- - - - - In the form of beads, pastilles, granules or powder, containing 90% or more of monodiglycerides, obtained from colza, palm or sunflower oil, in bags holding 25 kg or more
- - - - - Other
- - - - Other:
- - - - - In immediate packings holding not more than 20 kg
- - - - - Other:
- - - - - - For the manufacture of foodstuffs in packings holding more than 20 kg:
- - - - - - - Palm oil
- - - - - - - Palm kernel oil
- - - - - - - Other
- - - - - - For industrial use (soap-making, etc.)
- - - Other:
- - - - Castor oil
- - - - Palm oil
- - - - Palm kernel oil
- - - - Coconut (copra) oil
- - - - Other
Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions
of heading 1516:
- Margarine, excluding liquid margarine:
- - - In packings holding not more than 20 kg
- - - In packings holding more than 20 kg
- Other:
- - - Fixed vegetable oils, not further prepared than mixed
- - - Other:
- - - - Mould release preparations
- - - - Liquid margarine
- - - - Imitation lard and other prepared edible fats:
- - - - - Edible fats made from a mixture of non-emulsified fats or oils:
- - - - - - Solely of animal origin, in packings holding:
- - - - - - - Not more than 20 kg
- - - - - - - More than 20 kg
- - - - - - Solely of vegetable origin, in packings holding:
- - - - - - - Not more than 20 kg
- - - - - - - More than 20 kg
- - - - - - Mixed animal and vegetable oils, in packings holding:
- - - - - - - Not more than 20 kg
- - - - - - - More than 20 kg
- - - - - Other
Rate of
duty (%)
2.5
25
2.5
25
2.5
2.5
2.5
25
50
50
25
23
32.5
32.5
32.5
32.5
17.5
23
50
17.5
17.5
25
23
23
25
25
17.5
50
50
50
25
50
50
50
50
50
50
50
50
50

Code
Description
1518 00
10 00
20 00
90 00
Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; 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:
- - - Linoxyn
- - - Animal or vegetable oils, boiled, oxidized, dehydrated, sulphurized, blown, polymerized by
heat in vacuum or in inert gas or otherwise chemically modified
- - - Other
1520 00 00 00
Glycerol, crude; glycerol waters and glycerol lyes
1521
Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti,
whether or not refined or coloured:
- Vegetable waxes:
- - - Crude
- - - Other
- Other:
- - - Spermaceti, crude, pressed or refined, whether or not artificially coloured
- - - Beeswax and other insect waxes, whether or not artificially coloured:
- - - - Crude:
- - - - - Beeswax
- - - - - Other
- - - - Other:
- - - - - Beeswax
- - - - - Other
1521 10 00
10
90
1521 90
10 00
90
11
19
91
99
1522 00
10 00
90
11
12
19
91
99
Degras; residues resulting from the treatment of fatty substances or animal or vegetable
waxes:
- - - Degras
- - - Residues resulting from the treatment of fatty substances or animal or vegetable waxes:
- - - - Containing oil with the character of olive oil:
- - - - - Stearin pitch
- - - - - Soap-stocks
- - - - - Other
- - - - Other:
- - - - - Oil foots and dregs, soap-stocks
- - - - - Other
61
Rate of
duty (%)
32.5
32.5
49
2.5
10
10
10
10
10
10
10
10
10
10
10
10
10
62
SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
NOTE
1. In this Section the term pellets means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
CHAPTER 16
PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS
OR OTHER AQUATIC INVERTEBRATES
NOTES
1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 0504.
2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal,
blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the
component or components which predominate by weight. These provisions do not apply to the stuffed products of heading
1902 or to the preparations of heading 2103 or 2104.
SUBHEADING NOTES
1. For the purposes of subheading 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 1602.
2. The fish and crustaceans specified in the subheadings of heading 1604 or 1605 under their common names only, are of the
same species as those mentioned in Chapter 3 under the same name.
Code
Description
1601 00
10 00
91
10
90
99
10
90
1602
1602 10 00 00
1602 20 00
10
21
23
29
91
99
1602 31 00
10
91
99
1602 32 00
10
90
1602 39 00
10
96
98
Sausages and similar products, of meat, meat offal or blood; food preparations based on
these products:
- - - Of liver
- - - Other:
- - - - Dry sausage, not cooked:
- - - - - Of chicken
- - - - - Other
- - - - Other:
- - - - - Of chicken
- - - - - Other
Other prepared or preserved meat, meat offal or blood:
- Homogenized preparations
- Of liver of any animal:
- - - Homogenized preparations
- - - Other:
- - - - Of goose or duck liver:
- - - - - Not further prepared than cooked
- - - - - Truffled
- - - - - Other
- - - - Other:
- - - - - Truffled
- - - - - Other
- Of poultry of heading 0105:
- - Of turkeys:
- - - Other:
- - - - Truffled
- - - - Other
- - Of fowls of the species Gallus domesticus:
- - - Prepared chicken meat in the form of flat cakes or portions, breaded, pre-cooked and frozen,
weighing not more than 100 g, in plastic wrappings
- - - Other
- - Other:
- - - Other:
- - - - Truffled
- - - - Other
Rate of
duty (%)
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
17.5
49
49
49
49
Code
Description
1602 41 00
10
90
1602 42 00
10
90
1602 49 00
11
12
19
90
1602 50 00
10
90
1602 90 00
10
20
91
92
99
1603 00 00
10
21
29
30
90
1604
1604 11 00
10
90
1604 12 00
10
90
1604 13 00
11
19
90
1604 14 00
11
19
90
1604 15 00
10
90
1604 16 00
10
90
1604 19 00
11
15
19
90
1604 20 00
10
20
30
40
50
61
63
69
- Of swine:
- - Hams and cuts thereof:
- - - Other
- - Shoulders and cuts thereof:
- - - Other
- - Other, including mixtures:
- - - - Homogenized preparations
- - - - Fillets, loins and cuts thereof
- - - - Other
- - - Other
- Of bovine animals:
- - - Other
- Other, including preparations of blood of any animal:
- - - Preparations of blood of any animal
- - - Other:
- - - - Of sheep
- - - - Of game animals or rabbits
- - - - Other
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates:
- - - Juices of fish, extracts and juices of crustaceans, molluscs or other aquatic invertebrates
- - - Extracts and juices of meat, extracts of fish:
- - - - In immediate packings holding 20 kg or more:
- - - - - Of bovine animals
- - - - - Other
- - - - In immediate packings holding more than 1 kg but less than 20 kg
- - - - Other
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs:
- Fish, whole or in pieces, but not minced:
- - Salmon:
- - - In jars, glasses or airtight containers
- - Herrings:
- - Sardines, sardinella and brisling or sprats:
- - - In jars, glasses or airtight containers:
- - - - Sardines
- - - - Other
- - Tunas, skipjack and bonito (Sarda spp.):
- - - - Tuna
- - - - Other
- - Mackerel:
- - Anchovies:
- - Other:
- - - - Other Salmonidae
- - - - Pilchards
- - - - Other
- Other prepared or preserved fish:
- - - Other:
- - - - In jars, glasses or airtight containers:
- - - - - Salmonidae
- - - - - Herrings
- - - - - Sardines
- - - - - Tuna
- - - - - Bonito, mackerel and anchovies:
- - - - - - Bonito
- - - - - - Mackerel
- - - - - - Anchovies
63
Rate of
duty (%)
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
64
Code
Description
71
79
90
1604 30 00
10
90
1605
1605 10 00
10
90
1605 20 00
10
91
99
1605 30 00
10
91
99
1605 40 00
10
91
99
1605 90 00
10
91
93
99
- - - - - Other:
- - - - - - Pilchards
- - - - - - Other
- - - - Otherwise presented
- Caviar and caviar substitutes:
- - - Caviar (sturgeon roe)
- - - Other
Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved:
- Crabs:
- - - Other
- Shrimps and prawns:
- - - Other:
- - - - Not further prepared than boiled in water and shelled
- - - - Other
- Lobster:
- - - Other:
- - - - Other
- Other crustaceans:
- - - Other:
- - - - Other
- Other:
- - - Other:
- - - - Molluscs (including shellfish):
- - - - - Snails
- - - - - Other
- - - - Other
Rate of
duty (%)
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
65
CHAPTER 17
SUGARS AND SUGAR CONFECTIONERY
NOTE
a) sugar confectionery containing cocoa (heading 1806);
b) chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or
c) medicaments or other products of Chapter 30.
SUBHEADING NOTE
1. For the purposes of subheadings 1701 11 and 1701 12, raw sugar means sugar whose content of sucrose by weight, in the
dry state, corresponds to a polarimeter reading of less than 99.5.
ADDITIONAL NOTES
1. For the purposes of this customs tariff the expression goods containing more than 65% by dry weight of sugar described in
this additional note shall be taken to mean goods containing more than 65% by dry weight of sugar derived from sugar cane
or sugar beet, whether or not mixed with other ingredients, capable of being further processed or mixed with similar or other
ingredients, and not prepared for marketing to the end-user in the form and package in which imported.
2. For the purposes of this customs tariff the expression goods containing more than 10% by dry weight of sugar described in
this additional note shall be taken to mean goods containing more than 10% by dry weight of sugar derived from sugar cane
or sugar beet, whether or not mixed with other ingredients, except:
a. goods not having a crystalline structure and not in dry amorphous form, prepared for marketing to the end-user in the
form and packaging in which imported;
b. blended syrups containing sugar derived from sugar cane or sugar beet, capable of being further processed or mixed with
similar or other ingredients, not prepared for marketing to the end-user in the form and package in which imported;
c) goods containing more than 65% by dry weight of sugar derived from sugar cane or sugar beet, whether or not mixed
with other ingredients, capable of being further processed or mixed with similar or other ingredients, not prepared for
marketing to the end-user in the form and package in which imported; or
d) cake decorations and similar products used as imported without further processing other than direct application to individual pastries or confections, finely ground or masticated coconut meat or juice thereof mixed with those sugars, and sauces and preparations therefor.
3. For the purposes of this customs tariff the expression blended syrups shall be taken to mean the blended syrups described
in this additional note containing sugar derived from sugar cane or sugar beet, capable of being further processed or mixed
with similar or other ingredients, not prepared for marketing to the ultimate consumer in the identical form and package in
which imported.
Code
Description
1701
1701 11 00
10
90
1701 12 00
10
90
1701 91
10
11
12
19
91
92
99
20
11
12
19
91
92
99
90
11
12
19
Cane or beet sugar and chemically pure sucrose, in solid form:

- Raw sugar not containing added flavouring or colouring matter:
- - Cane sugar:
- - - For refining
- - - Other
- - Beet sugar:
- - - For refining
- - - Other
- Other:
- - Containing added flavouring or colouring matter:
- - - In granules:
- - - - In packings holding less than 50 kg:
- - - - - Made from raw sugar
- - - - - Made from refined sugar
- - - - - Made from chemically pure sucrose
- - - - Other:
- - - In lumps, loaves and slabs:
- - - - Other:
- - - Other:
Rate of
duty (%)
(a)
35
(a)
35
(a)
35
(a)
35
(b)
42
(b)
42
(b)
42
(b)
42
(b)
42
(b)
42
(c)
47
(c)
47
(c)
47
(c)
47
(c)
47
(c)
47
60
60
60
66
Code
Description
91
92
99
1701 99
10
11
19
20 00
91
10
91
99
92
10
91
99
99 00
1702
1702 11
11 00
19 00
90 00
1702 19
11 00
19 00
90 00
1702 20
11 00
19 00
90
10
90
1702 30
11 00
19
11
19
91
99
91 00
99
10
90
1702 40
11
10
90
19
10
90
90
10
90
1702 50 00 00
1702 60
11 00
19 00
- - - - Other:
- - Other:
- - - Chemically pure sucrose:
- - - - In packings holding less than 50 kg
- - - - Other
- - - Soft brown sugar and the like
- - - Other:
- - - - In granules:
- - - - - Sugar candy
- - - - - Other:
- - - - - - In packings holding less than 50 kg
- - - - - - Other
- - - - In lumps, loaves and slabs:
- - - - - Sugar candy
- - - - - Other:
- - - - - - In packings holding less than 50 kg
- - - - - - Other
- - - - Other
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid
form; sugar syrups not containing added flavouring or colouring matter; artificial honey,
whether or not mixed with natural honey; caramel:
- Lactose and lactose syrup:
- - Containing by weight 99% or more of lactose, expressed as anhydrous lactose, calculated on
the dry matter:
- - - Solid:
- - - - Containing added flavouring or colouring matter
- - - - Other
- - - Other
- - Other:
- - - Solid:
- - - - Other
- - - Other
- Maple sugar and maple syrup:
- - - Solid:
- - - - Other
- - - Other:
- - - - Blended syrups specified in Additional Note 3 to this Chapter
- - - - Other
- Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20%
by weight of fructose:
- - - Solid:
- - - - Other:
- - - - - Containing in the dry state 99% or more by weight of pure product:
- - - - - - Glucose in white crystalline powder, whether or not agglomerated
- - - - - - Other
- - - - - Other:
- - - - - - Glucose in white crystalline powder, whether or not agglomerated
- - - - - - Other
- - - - Other:
- - - - - Containing in the dry state 99% or more by weight of pure product
- - - - - Other
- Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight
of fructose, excluding invert sugar:
- - - Solid:
- - - - Containing added flavouring or colouring matter:
- - - - - Glucose in white crystalline powder, whether or not agglomerated
- - - - - Other
- - - - Other:
- - - - - Glucose in white crystalline powder, whether or not agglomerated
- - - - - Other
- - - Other:
- - - - Other
- Chemically pure fructose
- Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar:
- - - Solid:
- - - - Other
Rate of
duty (%)
60
60
60
25
25
25
42
(b)
(b)
42
(b)
42
47
(c)
(c)
47
(c)
47
25
10
10
10
10
10
10
60
32.5
32.5
32.5
60
32.5
32.5
32.5
32.5
32.5
32.5
32.5
60
60
32.5
32.5
32.5
32.5
10
60
32.5
Code
Description
90
10
90
1702 90
10
10
91
99
21 00
22
10
91
99
27 00
28
11
19
20
30
90
91 00
92 00
98
03
05
07
13
15
17
21
22
29
31
39
41
42
49
50
91
92
99
1703
1703 10 00
10
20
91
92
99
- - - Other:
- - - - Other
- Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state
50% by weight of fructose:
- - - Solid:
- - - - Containing added flavouring or colouring matter:
- - - - - Cane or beet sugar (including invert sugar), containing 6% or less of non-sugar solids by
weight of the total soluble solids
- - - - - Other:
- - - - - - Containing more than 65% by dry weight of sugar specified in additional note 1 to this
Chapter
- - - - - - Other
- - - - Other:
- - - - - Chemically pure maltose
- - - - - Cane sugar and beet sugar:
- - - - - - Including invert sugar, containing 6% or less of non-sugar solids by weight of the total
soluble solids
- - - - - - Other:
- - - - - - - Containing more than 65% by dry weight of sugar specified in additional note 1 to this
Chapter
- - - - - - - Other
- - - - - Maltodextrins
- - - - - Other:
- - - - - - Caramel:
- - - - - - - For the manufacture of beverages or pharmaceutical products, imported directly by the
factories concerned
- - - - - - - Other
- - - - - - Invert sugar
- - - - - - Maltose other than chemically pure
- - - - - - Other
- - - Other:
- - - - Chemically pure maltose
- - - - Maltodextrin
- - - - Other:
- - - - - Caramel:
- - - - - - For the manufacture of beverages or pharmaceutical products, imported directly by the
factories concerned:
- - - - - - - Cane or beet sugar (including invert sugar), containing 6% or less of non-sugar solids
by weight of the total soluble solids
- - - - - - - Blended syrups specified in Additional Note 3 to this Chapter
- - - - - - - Other
- - - - - - Other:
- - - - - - - Other
- - - - - Artificial honey, whether or not mixed with natural honey:
- - - - - - Based on sugar:
- - - - - - - Other
- - - - - - Based on sugar products other than sucrose, in a proportion:
- - - - - - - Exceeding 10%
- - - - - - - Not exceeding 10%
- - - - - Invert sugar:
- - - - - - Containing 6% or less of non-sugar solids by weight of the total soluble solids
- - - - - - Blended syrups specified in Additional Note 3 to this Chapter
- - - - - - Other
- - - - - Maltose other than chemically pure
- - - - - Other:
- - - - - - Cane or beet sugar, containing 6% or less of non-sugar solids by weight of the total soluble
solids
- - - - - - Blended syrups specified in Additional Note 3 to this Chapter
- - - - - - Other
Molasses resulting from the extraction or refining of sugar:
- Cane molasses:
- - - Containing added flavouring or colouring matter
- - - Other, whether or not decolorized:
- - - - Decolorized
- - - - Other:
- - - - - For distillation
- - - - - For the preparation of sweetened forage
- - - - - Other
67
Rate of
duty (%)
32.5
32.5
60
60
60
10
25
25
25
10
32.5
32.5
32.5
32.5
32.5
40
10
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
17.5
17.5
17.5
17.5
17.5
68
Code
Description
1703 90 00
10
20
91
92
99
1704
1704 10 00 00
1704 90
10
10
20
90
20
10
20
90
91 00
92 00
99
11
12
13
14
19
91
99
a)
b)
c)
- Other:
- - - Containing added flavouring or colouring matter
- - - Other, whether or not decolorized:
- - - - Decolorized
- - - - Other:
- - - - - For distillation
- - - - - For the preparation of sweetened forage
- - - - - Other
Sugar confectionery (including white chocolate), not containing cocoa:
- Chewing gum, whether or not sugar-coated
- Other:
- - - Liquorice extracts containing more than 10% by weight of sugar, not containing other added
substances:
- - - - Containing more than 65% by dry weight of sugar specified in additional note 1 to this Chapter
- - - - Other, containing more than 10% by dry weight of sugar specified in additional note 2 to this
Chapter
- - - - Other
- - - White chocolate:
Chapter
- - - - Other
- - - Other:
Chapter
- - - - Other:
- - - - - Pastes for fondants, marzipan, nougat, for fillings of confectionery
- - - - - Sugared almonds and sugar-coated products
- - - - - Gums, liquorice confectionery
- - - - - Nougat, marzipan and the like
- - - - - Boiled sweets, caramels, toffees, pastilles and the like
- - - - - Other:
- - - - - - Containing alcoholic liqueurs
- - - - - - Other
Rate of
duty (%)
17.5
17.5
17.5
17.5
17.5
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
This rate is applicable to the customs value. Should the value declared prove less than 3 500 DH/tonne, an additional import duty of 123%
shall be levied on the difference between the set threshold (3 500 DH/tonne) and the declared value.
69
CHAPTER 18
COCOA AND COCOA PREPARATIONS
NOTES
1. This Chapter does not cover the preparations of heading 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.
2. Heading 1806 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations
containing cocoa.
Code
Description
Rate of
duty (%)
1801 00 00 00
Cocoa beans, whole or broken, raw or roasted
10
1802 00 00 00
Cocoa shells, husks, skins and other cocoa waste
49
1803
1803 10 00 00
1803 20 00 00
Cocoa paste, whether or not defatted:

- Not defatted
- Wholly or partly defatted
10
10
1804 00 00 00
Cocoa butter, fat and oil
10
1805 00 00 00
Cocoa powder, not containing added sugar or other sweetening matter
10
1806
1806 10
Chocolate and other food preparations containing cocoa:

- Cocoa powder, containing added sugar or other sweetening matter:
- - - Containing less than 65% by dry weight of sugar:
- - - - Containing added sucrose only
- - - - Other
- - - Containing more than 65% by dry weight of sugar specified in additional note 1 to Chapter 17:
- - - - Other
- - - Containing more than 65% but less than 90% by dry weight of sugar:
- - - - Other
- - - Containing 90% or more by dry weight of sugar:
- - - - Specified in additional note 1 to Chapter 17:
- - - - - Containing added sucrose only
- - - - - Other
- - - - Other:
- - - - - Containing added sucrose only
- - - - - Other
- Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder,
granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:
- - - Chocolate and other preparations with a basis of cocoa, weighing more than 2 kg but less
than 4.5 kg, containing more than 65% by dry weight of sugar, specified in additional note 1
to Chapter 17
- - - Chocolate and other preparations with a basis of cocoa, weighing more than 2 kg but less
than 4.5 kg, containing more than 10% by dry weight of sugar, specified in additional note 2
to Chapter 17
- - - Blended syrups with chocolate or cocoa, weighing more than 2 kg but less than 4.5 kg, containing not more than 65% of sugar, specified in additional note 3 to Chapter 17
- - - Chocolate or other preparations containing cocoa, weighing more than 2 kg but less than
4.5 kg, containing more than 10% by dry weight of sugar, specified in additional note 2 to
Chapter 17
- - - Other:
- - - - Couverture:
- - - - - Milk chocolate
- - - - - Plain chocolate
- - - - Other:
- - - - - Containing alcoholic liqueurs
- - - - - Other
- Other, in blocks, slabs or bars:
- - Filled:
- - - Blocks, slabs and bars:
- - - - Containing alcoholic liqueurs
- - - - Other
- - - Other:
- - - - Containing alcoholic liqueurs
- - - - Other
- - Not filled:
- - - Couverture:
- - - - Milk chocolate
- - - - Plain chocolate
- - - Blocks, slabs and bars
- - - Other
10
10
90
20
10
90
30
10
90
40
11
19
91
99
1806 20
10 00
20 00
30 00
40 00
90
11
19
91
99
1806 31 00
11
19
91
99
1806 32 00
11
19
20
90
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
32.5
70
Code
Description
1806 90 00
10
20
30
50
61
69
71
79
91
99
- Other:
- - - Blended syrups with chocolate or cocoa, not elsewhere specified or included, specified in additional note 3 to Chapter 17
- - - Containing more than 65% by dry weight of sugar specified in additional note 1 to Chapter 17
- - - Other:
- - - - Food preparations of flour, meal, starch or malt extracts containing less than 50% of cocoa
- - - - Other:
- - - - - Pralines and other chocolate confectionery, filled:
- - - - - - Containing alcoholic liqueurs
- - - - - - Other
- - - - - Other:
- - - - - - In immediate packings holding not more than 500 g:
- - - - - - - Containing alcoholic liqueurs
- - - - - - - Other
- - - - - - Other:
- - - - - - - Other
Rate of
duty (%)
49
49
49
49
49
49
49
49
49
49
71
CHAPTER 19
PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS PRODUCTS
NOTES
a) except in the case of stuffed products of heading 1902, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof
(Chapter 16);
b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or
c) medicaments or other products of Chapter 30.
a) the term groats means cereal groats of Chapter 11;
b) the terms flour and meal mean:
1) cereal flour and meal of Chapter 11, and
2) flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106).
3. Heading 1904 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis
or completely coated with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806).
4. For the purposes of heading 1904, 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.
Code
Description
1901
1901 10
10 00
21
10
20
90
28 00
90
11
19
90
1901 20
10 00
20 00
91 00
99
11
19
21
29
90
1901 90
10
10
90
21
11
Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing
cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to
0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a
totally defatted basis, not elsewhere specified or included:
- Preparations for infant use, put up for retail sale:
(a)
- - - Milk substitutes in powder form
- - - Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis:
- - - - Not containing cocoa:
- - - - - Not containing added sugar or containing less than 42% of added sugar
- - - - - Containing 42% or more but less than 50% of added sugar
- - - - - Containing 50% or more of added sugar
- - - - Containing cocoa
- - - Other:
- - - - Containing milk and cocoa:
- - - - - In immediate packings holding not more than 500 g
- - - - - Other
- - - - Not containing cocoa
- Mixes and doughs for the preparation of bakers' wares of heading 1905:
- - - Mixes and doughs for the preparation of bakers wares of heading 1905, containing more than
65% by dry weight of sugar, not put up for retail sale, specified in additional note 1 to Chapter 17
- - - Mixes and doughs for the preparation of bakers wares, containing more than 65% of sugar
by dry weight, not put up for retail sale, specified in additional note 1 to Chapter 17
- - - Other:
- - - - Based on flour, groats, meal, starch or malt extract, not containing cocoa or containing less
than 40% by weight of cocoa calculated on a totally defatted basis
- - - - Other:
- - - - - Containing cocoa:
- - - - - - - Other
- - - - - - Other:
- - - - - - - Other
- - - - - Other
- Other:
- - - Malt extract:
- - - - With a dry extract content of 90% or more by weight
- - - - Other
- - - Preparations for dietetic or culinary use, based on flour, groats, meal, starch or malt extract,
not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally
defatted basis:
- - - - Flours obtained by evaporating a mixture of milk with sugar and flour and preparations for
dietetic purposes:
- - - - - Not containing cocoa:
- - - - - - Not containing added sugar or containing less than 42% of added sugar:
(1)
- - - - - - - Low calorie, low sugar, high protein powders
Rate of
duty (%)
32.5
32.5
32.5
32.5
49
49
49
49
49
49
49
49
49
49
49
49
10
10
25
72
Code
Description
12
19
21
29
91
92
99
28
10
20
90
31 00
32 00
39
11
19
90
91 00
92 00
99
11
19
21
29
91
93
95
99
1902
1902 11 00
10
20
30
90
1902 19 00
11
19
91
99
1902 20 00
10
20
30
- - - - - - - Food preparations with a basis of flour and the like, not elsewhere specified or included,
containing more than 10% by dry weight of sugar, specified in additional note 2 to
Chapter 17
- - - - - - - Other
- - - - - - Containing 42% or more but less than 50% of added sugar
containing sugar, specified in additional note 2 to Chapter 17
- - - - - - - Other
- - - - - - Containing 50% or more of added sugar:
containing more than 65% by dry weight of sugar, specified in additional note 1 to
Chapter 17
containing sugar, specified in additional note 2 to Chapter 17
- - - - - - - Other
- - - - - Containing cocoa:
- - - - - - Food preparations with a basis of flour and the like, not elsewhere specified or included,
containing more than 65% by dry weight of sugar, specified in additional note 1 to Chapter
17
- - - - - - Food preparations with a basis of flour and the like, not elsewhere specified or included,
17
- - - - - - Other
- - - - Preparations for culinary use:
- - - - - Food preparations with a basis of flour and the like, not elsewhere specified or included,
17
- - - - - Food preparations with a basis of flour and the like, not elsewhere specified or included,
17
- - - - - Other:
- - - - - - Powders for table creams, jellies, ice creams or similar preparations:
- - - - - - - Containing added sugar
- - - - - - - Not containing added sugar
- - - - - - Other
- - - Other:
- - - - Food preparations with a basis of flour and the like, not elsewhere specified or included,
17
- - - - Food preparations with a basis of flour and the like, not elsewhere specified or included,
17
- - - - Other:
- - - - - Food preparations with a basis of cocoa:
- - - - - - - Other
- - - - - - Other:
- - - - - - - Other
- - - - - Other:
- - - - - - Milk substitutes in powder form:
- - - - - - - For infant use
- - - - - - - For dietetic purposes
- - - - - - - For culinary purposes
- - - - - - Other
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:
- - Containing eggs:
- - - Ordinary pasta
- - - Rice vermicelli
- - - Gluten-based diet pasta
- - - Other
- - Other:
- - - Not containing common wheat flour or meal:
- - - - Gluten-based diet pasta
- - - - Other
- - - Other:
- - - - Gluten-based diet pasta
- - - - Other
- Stuffed pasta, whether or not cooked or otherwise prepared:
- - - Stuffed with meat or meat offal
- - - Stuffed with fish, including caviar and caviar substitutes
- - - Stuffed with crustaceans and molluscs, including shellfish
Rate of
duty (%)
32.5
32.5
32.5
32.5
32.5
32.5
32.5
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
Code
Description
91
99
1902 30 00 00
1902 40
11
10
91
99
19 00
91
10
91
99
99 00
1903 00 00
10
90
1904
1904 10
12
10
90
90
10
20
90
1904 20 00
10
90
1904 30
10
10
90
90 00
1904 90 00
12
18
91
99
1905
1905 10 00 00
1905 20 00
10
20
31
39
90
1905 31 00
21
22
29
- - - Other:
- - - - Cooked
- - - - Other
- Other pasta
- Couscous:
- - - - Not prepared:
- - - - - Containing eggs
- - - - - Other:
- - - - - - Not containing common wheat flour or meal
- - - - - - Other
- - - - Prepared
- - - Other:
- - - - Not prepared:
- - - - - Containing eggs
- - - - - Other:
- - - - - - Not containing common wheat flour or meal
- - - - - - Other
- - - - Prepared
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains,
pearls, siftings or in similar forms:
- - - Tapioca prepared from potato starch
- - - Other
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes
or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared,
not elsewhere specified or included:
- Prepared foods obtained by the swelling or roasting of cereals or cereal products:
- - - Containing cocoa:
- - - - In immediate packings holding not more than 500 g
- - - - Other
- - - Other:
- - - - Based on maize (corn)
- - - - Based on rice
- - - - Other
- Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal
flakes and roasted cereal flakes or swelled cereals:
- - - Mixtures based on unroasted cereal flakes
- - - Other
- Bulgur wheat:
- - - - Other
- - - Other
- Other:
- - - - Other
- - - Other:
- - - - Rice
- - - - Other
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:
- Crispbread
- Gingerbread and the like:
- - - Coated with cocoa or chocolate
- - - Other:
- - - - Iced or otherwise covered with sugar
- - - - Crystallized fruit of a sugar content:
- - - - - Not exceeding 25%
- - - - - Exceeding 25%
- - - - Other
- Sweet biscuits; waffles and wafers:
- - Sweet biscuits:
- - - Not containing cocoa:
- - - - Of an added sugar content:
- - - - - Exceeding 25% but not exceeding 50%
- - - - - Exceeding 50%
73
Rate of
duty (%)
49
49
49
73
73
73
49
73
73
73
49
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
49
49
49
49
49
49
49
49
49
74
Code
Description
91
92
93
99
1905 32 00 00
1905 40
10 00
90
10
90
1905 90
10 00
21 00
22 00
29
10
90
91 00
99
10
20
30
91
99
(a)
(1)
- - - Of a cocoa content:
- - - - Not exceeding 20%:
- - - - - Of an added sugar content:
- - - - - - Not exceeding 25%
- - - - - - Exceeding 25% but not exceeding 50%
- - - - - - Exceeding 50%
- - - - Other
- Waffles and wafers
- Rusks, toasted bread and similar toasted products:
- - - Rusks
- - - Other:
- - - - With a starch content of less than 50% by weight
- - - - Other
- Other:
- - - Communion wafers, cachets of a kind suitable for pharmaceutical use, sealing wafers, rice
paper and similar products
- - - Bread, ships biscuits and other ordinary bakers' wares, not containing added sugar, honey,
eggs, fat, cheese, fruit or nuts:
- - - - Unleavened bread
- - - - Gluten bread for diabetics
- - - - Other:
- - - - - With a starch content of less than 50% by weight
- - - - - Other
- - - Other:
- - - - Frozen pizzas and quiches
- - - - Other:
- - - - - Fine bakers wares (bread, brioches, croissants, etc.)
- - - - - Pastries and cakes (fresh pastry and industrial pastry)
- - - - - Biscuits:
- - - - - - Not containing cocoa
- - - - - - Of a cocoa content:
- - - - - - - Not exceeding 20%
- - - - - - - Other
Rate of
duty (%)
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
75
CHAPTER 20
PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS
NOTES
a) vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapters 7, 8 or 11;
b) food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs
or other aquatic invertebrates, or any combination thereof (Chapter 16);
c) Bakers wares and other products of heading 1905; or
d) homogenized composite food preparations of heading 2104.
2. Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806).
3. Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading 1105 or 1106
(other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other
than those referred to in Note 1 a).
4. Tomato juice the dry weight content of which is 7% or more is to be classified in heading 2002.
5. For the purposes of heading 2007, the expression obtained by cooking means obtained by heat treatment at atmospheric
pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.
6. For the purposes of heading 2009, the expression juices, unfermented and not containing added spirit means juices of an
alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.
SUBHEADING NOTES
1. For the purposes of subheading 2005 10, the expression homogenized vegetables means preparations of vegetables,
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 preparations for seasoning, preservation or other purposes. These preparations may contain a
small quantity of visible pieces of vegetables. Subheading 2005 10 takes precedence over all other subheadings of heading
2005.
2. For the purposes of subheading 2007 10, the expression homogenized preparations means preparations 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 2007 10 takes precedence over all other subheadings of heading 2007.
3. For the purposes of subheadings 2009 12, 2009 21, 2009 31, 2009 41, 2009 61 and 2009 71, the expression Brix value
means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20C or corrected for 20C if the reading is made
at a different temperature.
ADDITIONAL NOTES
1. The content of various sugars, expressed as sucrose (sugar content) of the products classified within this Chapter corresponds to the figure indicated by a refractometer used in accordance with the I.S.O. method, at a temperature of 20C and
multiplied by the factor:
0.93 in respect of products of heading 2008
0.95 in respect of products of other headings.
2. The products classified under heading 2008 shall be considered as containing added sugar when the sugar content thereof exceeds by weight the percentages given hereunder, according to the kind of fruit concerned:
pineapples, grapes ............................................................................................................................................................13%
Other, including mixtures of fruit .........................................................................................................................................9%
3. The added sugar content of products classified under heading 2009 corresponds to the sugar content less the figures given
hereunder, according to the kind of juice concerned:
Lemon and tomato juice......................................................................................................................................................3%
Apple juice.........................................................................................................................................................................11%
Grape juice ........................................................................................................................................................................15%
Other fruit or vegetable juices, including mixtures of juices ..............................................................................................13%
76
Code
Description
2001
2001 10 00
11
19
21
29
90
2001 90
10 00
20 00
30 00
50 00
90
11
12
13
19
21
22
23
29
91
99
2002
2002 10
10 00
90
10
90
2002 90
10 00
90
11
19
91
99
2003
2003 10
10 00
90
10
90
2003 20
10 00
90
11
19
91
99
2003 90
10 00
90
10
90
2004
2004 10
10 00
20 00
91 00
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar
or acetic acid:
- Cucumbers and gherkins:
- - - Not containing added sugar, put up:
- - - - In tins, glasses, jars or airtight containers:
- - - - - Gherkins
- - - - - Other
- - - - Otherwise put up (vats, drums, etc.):
- - - - - Gherkins
- - - - - Other
- - - Containing added sugar
- Other:
- - - Preparations with a basis of flour, meal or flakes
- - - Mango chutney
- - - Sweet corn, in grains, on-the-cob, pre-cooked or otherwise prepared
- - - Edible parts of plants
- - - Other:
- - - - Not containing added sugar, put up:
- - - - - In tins, glasses, jars or airtight containers:
- - - - - - Capers
- - - - - - Onions
- - - - - - Appetizers
- - - - - - Other
- - - - - Otherwise put up (vats, drums, etc.):
- - - - - - Capers
- - - - - - Onions
- - - - - - Appetizers
- - - - - - Other
- - - - - Onions
- - - - - Other
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid:
- Tomatoes, whole or in pieces:
- - - Not further prepared than cooked and frozen
- - - Other:
- - - - In tins, glasses, jars or airtight containers
- Other:
- - - Other:
- - - - Purees whether or not concentrated:
- - - - - In tins, glasses, jars or airtight containers
- - - - - Otherwise presented
- - - - Other preserves:
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid:
- Mushrooms of the genus Agaricus:
- - - Other:
- Truffles:
- - - Other:
- - - - In tins, glasses, jars or airtight containers:
- - - - - Truffles
- - - - - Terfez (North African truffles)
- - - - Otherwise put up:
- - - - - Truffles
- - - - - Terfez (North African truffles)
- Other:
- - - Other:
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen,
other than products of heading No. 2006:
- Potatoes:
- - - Other:
- - - - Not further prepared than cooked
- - - - Other:
- - - - - Preparations with a basis of flour, meal or flakes
Rate of
duty (%)
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
40
49
49
40
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
25
10
Code
Description
99
10
90
2004 90
10 00
20 00
31 00
32 00
33 00
34 00
35 00
36 00
37 00
39
10
30
90
40 00
51
10
90
52
10
90
53
11
19
91
92
93
94
95
96
97
98
55
11
19
91
99
61 00
62 00
69 00
71 00
72 00
79 00
90 00
2005
2005 10 00 00
2005 20
10 00
20 00
90
10
90
2005 40
10 00
20 00
90
11
19
- - - - - Other:
- - - - - - In tins, glasses, jars or airtight containers
- - - - - - Otherwise presented
- Other vegetables and mixtures of vegetables:
- - - Sweet corn, in grains, on-the-cob or otherwise prepared
- - - Other:
- - - - Not further prepared than cooked:
- - - - - Olives
- - - - - Capers
- - - - - Asparagus
- - - - - Witloof chicory
- - - - - Cucumbers and gherkins
- - - - - Brussels sprouts
- - - - - Beans
- - - - - Other:
- - - - - - Peas, including chickpeas (garbanzos)
- - - - - - Spinach
- - - - - - Other
- - - - Other:
- - - - - Preparations with a basis of flour, meal or flakes
- - - - - Other, excluding edible roots and tubers of heading 0714:
- - - - - - Asparagus:
- - - - - - - In tins, glasses, jars or airtight containers
- - - - - - - Otherwise presented
- - - - - - Sauerkraut:
- - - - - - - In tins, glasses, jars or airtight containers
- - - - - - - Otherwise presented
- - - - - - Capers and olives:
- - - - - - - Capers:
- - - - - - - - In tins, glasses, jars or airtight containers
- - - - - - - - Otherwise presented
- - - - - - - Olives:
- - - - - - - - In tins, glasses, jars or airtight containers:
- - - - - - - - - Green olives
- - - - - - - - - Olives turning colour
- - - - - - - - - Black olives
- - - - - - - - - Stuffed olives
- - - - - - - - In vats or otherwise put up:
- - - - - - - - - Green olives
- - - - - - - - - Olives turning colour
- - - - - - - - - Black olives
- - - - - - - - - Stuffed olives
- - - - - - Peas and French beans:
- - - - - - - In tins, glasses, jars or airtight containers:
- - - - - - - - Peas
- - - - - - - - French beans
- - - - - - - Otherwise presented:
- - - - - - - - Peas
- - - - - - - - French beans
- - - - - - Other, including mixtures:
- - - - - - - In tins, glasses, jars or airtight containers:
- - - - - - - - Globe artichokes
- - - - - - - - Mixtures
- - - - - - - - Other
- - - - - - - Otherwise presented:
- - - - - - - - Globe artichokes
- - - - - - - - Mixtures
- - - - - - - - Other
- - - - - Other
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006:
- Homogenized vegetables
- Potatoes:
- - - Other:
- - - Other:
- - - - Peas:
77
Rate of
duty (%)
49
49
49
49
49
49
49
49
49
49
49
40
40
40
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
10
49
49
49
49
49
49
78
Code
Description
91
99
2005 51 00
10
90
2005 59
10 00
20 00
90
10
90
2005 60 00
10
90
2005 70 00
11
12
13
19
91
92
93
99
2005 80 00 00
2005 90
10 00
20 00
31 00
33 00
35 00
37
10
90
41 00
43 00
49 00
51 00
53 00
59 00
90 00
2006 00 00
10
91
99
2007
2007 10 00
11
19
90
2007 91 00
11
13
19
21
23
29
- - - - Other:
- - Beans, shelled:
- - - In tins, glasses, jars or airtight containers
- - Other:
- - - Other:
- Asparagus:
- - - In tins, glasses, jars or airtight containers
- Olives:
- - - In tins, glasses, jars or airtight containers:
- - - - Green olives
- - - - Olives turning colour
- - - - Black olives
- - - - Stuffed olives
- - - In vats or otherwise put up:
- - - - Green olives
- - - - Olives turning colour
- - - - Black olives
- - - - Stuffed olives
- Sweet corn (Zea mays var. saccharata)
- Other vegetables and mixtures of vegetables:
- - - Other, excluding edible roots and tubers of heading 0714:
- - - - Mushrooms
- - - - Truffles and terfez (North African truffles)
- - - - Tomatoes
- - - - Capers:
- - - - Other, including mixtures:
- - - - - In tins, glasses, jars or airtight containers:
- - - - - - Globe artichokes
- - - - - - Mixtures
- - - - - - Other
- - - - - Otherwise presented:
- - - - - - Globe artichokes
- - - - - - Mixtures
- - - - - - Other
- - - Other
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained,
glac or crystallized):
- - - Ginger
- - - Other:
- - - - Of a sugar content exceeding 13% by weight
- - - - Other
Jams, fruit jellies, marmalades, fruit or nut pure and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter:
- Homogenized preparations:
- - - Containing added sugar, with a moisture content:
- - - - Not exceeding 40%
- - - - Exceeding 40%
- Other:
- - Citrus fruit:
- - - Jams and marmalades:
- - - - Of oranges:
- - - - - Containing added sugar, with a moisture content:
- - - - - - Exceeding 40%
- - - - - Not containing added sugar
- - - - Of other citrus fruit:
- - - - - - Exceeding 40%
Rate of
duty (%)
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
Code
Description
91
93
99
2007 99
10
11
19
90
20 00
90
11
13
19
91
93
98
2008
2008 11
11 00
19 00
90 00
2008 19
10
10
90
21
10
90
29
10
90
90
10
90
2008 20 00
10
21
29
91
99
2008 30 00
10
21
29
31
32
33
34
39
90
2008 40 00
10
21
29
- - - Other:
- - - - Containing added sugar, with a moisture content:
- - - - - Exceeding 40%
- - - - Not containing added sugar
- - Other:
- - - Chestnut pure and paste:
- - - - Containing added sugar, with a moisture content:
- - - - - Exceeding 40%
- - - Hazelnut pure and paste not containing added sugar
- - - Other:
- - - - Apricots:
- - - - - - Exceeding 40%
- - - - Other:
- - - - - - Exceeding 40%
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or
not containing added sugar or other sweetening matter or spirit, not elsewhere specified
or included:
- Nuts, ground-nuts and other seeds, whether or not mixed together:
- - Ground-nuts:
- - - Roasted, in immediate packings, holding:
- - - - More than 1 kg
- - - - Not more than 1 kg
- - - Other
- - Other, including mixtures:
- - - Not further prepared than cooked, frozen, not containing sugar:
- - - - Kernels
- - - - Other
- - - Other:
- - - - Roasted, in immediate packings, holding:
- - - - - More than 1 kg:
- - - - - - Kernels
- - - - - - Other
- - - - - Not more than 1 kg:
- - - - - - Kernels
- - - - - - Other
- - - - Other:
- - - - - Kernels
- - - - - Other
- Pineapples:
- - - Not further prepared than cooked, frozen, not containing added sugar
- - - Other:
- - - - Containing added spirit:
- - - - - Containing added sugar
- - - - Not containing added spirit:
- Citrus fruit:
- - - Other:
- - - - - - Oranges
- - - - - - Grapefruit, including pomelos
- - - - - - Mandarins
- - - - - - Clementines
- - - - - - Other
- Pears:
- - - Not further prepared than cooked, frozen, not containing sugar
- - - Other:
79
Rate of
duty (%)
49
49
49
49
49
49
25
49
49
49
49
49
49
49
49
49
49
25
49
25
49
25
49
25
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
80
Code
Description
91
99
2008 50 00
11
19
21
29
91
92
99
2008 60 00
10
21
29
91
99
2008 70 00
10
21
29
30
91
99
2008 80 00
10
21
29
91
99
2008 91 00 00
2008 92 00
10
20
31
39
91
99
2008 99 00
10
21
29
31
32
39
41
42
49
51
52
59

- Apricots:
- - - Not further prepared than cooked, frozen, not containing sugar:
- - - - Apricot halves
- - - - Other
- - - Other:
- - - - - In halves, not containing added sugar
- - - - - Other, not containing added sugar
- Cherries:
- - - Other:
- Peaches, including nectarines:
- - - Other:
- - - - - - In halves
- - - - - - Other
- Strawberries:
- - - Other:
- Other, including mixtures other than those of subheading 2008 19:
- - Palm hearts
- - Mixtures:
- - - Other, not further prepared than cooked, frozen, not containing added sugar
- - - Other:
- - Other:
- - - Other, not further prepared than cooked, frozen, not containing added sugar:
- - - - Raspberries, black and red currants
- - - - Other
- - - Other:
- - - - - - Ginger
- - - - - - Grapes
- - - - - - Other fruit
- - - - - - Ginger
- - - - - - Grapes
- - - - - - Ginger
- - - - - - Grapes
Rate of
duty (%)
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
Code
Description
61
69
91
99
2009
2009 11
10 00
90 00
2009 12
10 00
90 00
2009 19
10 00
90 00
2009 21
10 00
90 00
2009 29
10 00
90 00
2009 31
10
10
90
90
10
90
2009 39
10
10
90
90
10
90
2009 41 00
20
91
99
2009 49 00
20
91
99
2009 50 00
10
90
2009 61 00
10
90
2009 69 00
10
90
2009 71 00
10
91
99
2009 79 00
10
91
99

- - - - - - Plums:
- - - - - - - In halves
- - - - - - - Other
- - - - - - Concentrated flavouring emulsions
Fruit juices (including grape must) and vegetable juices, unfermented and not containing
added spirit, whether or not containing added sugar or other sweetening matter:
- Orange juice:
- - Frozen:
- - Not frozen, of a Brix value not exceeding 20:
- - Other:
- Grapefruit or pomelo juice:
- - Of a Brix value not exceeding 20:
- - Other:
- Juice of any other single citrus fruit:
- - - Of lemons:
- - - - Containing added sugar
- - - Of other citrus fruit:
- - Other:
- - - Of lemons:
- - - Of other citrus fruit:
- Pineapple juice:
- - - Pineapple juice concentrate for the manufacture of beverages or pharmaceutical products,
imported directly by the factories concerned
- - - Other:
- - Other:
- - - Pineapple juice concentrate for the manufacture of beverages or pharmaceutical products,
imported directly by the factories concerned
- - - Other:
- Tomato juice:
- Grape juice (including grape must):
- - Other:
- Apple juice:
- - - Apple juice concentrate for the manufacture of beverages or pharmaceutical products, imported directly by the factories concerned
- - - Other:
- - Other:
- - - Apple juice concentrate for the manufacture of beverages or pharmaceutical products, imported directly by the factories concerned
- - - Other:
81
Rate of
duty (%)
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
10
25
25
10
25
25
49
49
49
49
49
49
10
25
25
10
25
25
82
Code
Description
2009 80 00
11
19
22
26
28
92
96
98
2009 90 00
11
19
21
29
91
99
- Juice of any other fruit or vegetable:

- - - Apricot:
- - - Pear:
- - - - Pear juice concentrate for the manufacture of beverages or pharmaceutical products, imported directly by the factories concerned
- - - - Other:
- - - Other:
- - - - Fruit or vegetable juice concentrates for the manufacture of beverages or pharmaceutical
products, imported directly by the factories concerned
- - - - Other:
- Mixtures of juices:
- - - Of citrus fruit and pineapples:
- - - Of apples and pears:
- - - Other:
Rate of
duty (%)
49
49
10
25
25
10
25
25
49
49
49
49
49
49
83
CHAPTER 21
MISCELLANEOUS EDIBLE PREPARATIONS
NOTES
a) mixed vegetables of heading 0712;
b) roasted coffee substitutes containing coffee in any proportion (heading 0901);
c) flavoured tea (heading 0902);
d) spices or other products of headings 0904 to 0910;
e) food preparations, other than the products described in heading 2103 or 2104, containing more than 20% by weight of
sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof
(Chapter 16);
f) yeast put up as a medicament or other products of heading 3003 or 3004; or
g) prepared enzymes of heading 3507.
2. Extracts of the substitutes referred to in Note 1 b) above are to be classified in heading 2101.
3. For the purposes of heading 2104, 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 fruit, put up for retail
sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of
this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.
ADDITIONAL NOTES
1. For the purposes of subdivision 2106 90 50 00, the term cheese fondues shall be taken to mean preparations containing more
than 15% but less than 18% by weight of milkfats and made from melted cheese (Emmentaler and Gruyre exclusively) with the
addition of white wine, kirsch, starch and spices and put up in immediate packings holding not more than 1 kg.
2. For the purposes of this chapter, the expression mixed condiments and mixed seasonings described in additional note 2
shall be taken to mean articles containing more than 10% calculated on the dry weight of sugar derived from sugar cane or
sugar beet, whether or not mixed with other ingredients, except:
a. goods, not having a crystalline structure and not in dry amorphous form, prepared for marketing to the end-user in the
form and packing in which imported;
b. cake decorations and similar products used as imported without further processing other than direct application to individual
pastries or confections, finely ground or masticated coconut meat or juice thereof mixed with those sugars, and sauces and
preparations therefor.
Code
Description
2101
2101 11 00
11
19
90
2101 12
10 00
20 00
30 00
90
10
90
2101 20
10 00
20 00
30 00
90
11
19
90
2101 30
10
10
90
Extracts, essences and concentrates, of coffee, tea or mat and preparations with a basis
of these products or with a basis of coffee, tea or mat; roasted chicory and other roasted
coffee substitutes, and extracts, essences and concentrates thereof:
- Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts,
essences or concentrates or with a basis of coffee:
- - Extracts, essences and concentrates:
- - - Extracts and essences:
- - - - Liquid
- - - - Other
- - - Concentrates
- - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee:
- - - Blended syrups specified in additional note 3 to Chapter 17
- - - Other:
- - - - Liquid
- - - - Other
- Extracts, essences and concentrates, of tea or mat, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mat:
- - - Blended syrups specified in Additional Note 3 to Chapter 17
- - - Other:
- - - - Extracts and essences of tea or mat; preparations with a basis of these extracts or essences:
- - - - - Liquid
- - - - - Other
- - - - Other
- Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates
thereof:
- - - Roasted chicory and other roasted coffee substitutes:
- - - - Roasted chicory
- - - - Other
Rate of
duty (%)
25
25
25
25
25
25
25
25
10
10
10
10
10
10
25
25
84
Code
Description
90
10
90
2102
2102 10 00
10
21
29
30
90
2102 20 00
11
19
30
40
91
99
2102 30 00 00
2103
2103 10 00 00
2103 20 00 00
2103 30 00
11
19
91
99
2103 90
10 00
91 00
99
10
91
99
2104
2104 10
- - - Other:
- - - - Roasted chicory extracts
- - - - Other
Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders:
- Active yeasts:
- - - Culture yeast
- - - Bakers yeast:
- - - - Dried
- - - - Other
- - - Distillery or brewery yeast
- - - Other
- Inactive yeasts; other single-cell micro-organisms, dead:
- - - Inactive yeasts:
- - - - In tablets, cubes or similar forms, or in immediate packings holding not more than 1 kg
- - - - Other
- - - Other:
- - - - Of vegetable origin, of the kind used for animal feeding
- - - - Other:
- - - - - Other:
- - - - - - Raw
- - - - - - Other
- Prepared baking powders
Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard
flour and meal and prepared mustard:
- Soya sauce
- Tomato ketchup and other tomato sauces
- Mustard flour and meal and prepared mustard:
- - - Mustard flour and meal:
- - - - In immediate packings holding more than 1 kg
- - - Prepared mustard:
- - - - Put up in cans, jars or similar containers
- Other:
- - - Preparations for sauces with a basis of flour, meal, starch or malt extracts, whether or not
containing added cocoa
- - - Other sauces, mixed condiments and mixed seasonings:
- - - - Mixed condiments and mixed seasonings, specified in additional note 2 to Chapter 21
- - - - Other:
- - - - - Liquid mango chutney
- - - - - Other:
- - - - - - Sauces
- - - - - - Mixed condiments and mixed seasonings
90
Soups and broths and preparations therefor; homogenized composite food preparations:
- Soups and broths and preparations therefor:
- - - With a basis of flour, meal, starch or malt extracts, whether or not containing added cocoa
- - - Other:
- - - - Containing meat, meat extracts or meat juices or with a basis of fish, crustaceans, molluscs
or shellfish
- - - - Other:
- - - - - Low calorie, low sugar, high protein powders (1)
- - - - - Other
- Homogenized composite food preparations :
- - - Containing meat, meat extracts or meat juices or with a basis of fish, crustaceans, molluscs
or shellfish
- - - Other
10
90
Ice cream and other edible ice, whether or not containing cocoa:
- - - Containing cocoa
- - - Other
10 00
90
10
91
99
2104 20 00
10
2105 00 00
2106
2106 10 00 00
2106 90
10 00
21 00
29 00
31 00
39 00
Food preparations not elsewhere specified or included:

- Protein concentrates and textured protein substances
- Other:
- - - Tablets and measured doses of saccharin
- - - Powdered milk substitutes, for infants:
(a)
- - - - Other
- - - Other powdered milk substitutes:
- - - - For dietetic purposes
- - - - For culinary purposes
Rate of
duty (%)
25
25
40
40
40
40
40
40
40
2.5
40
40
40
40
10
49
49
49
49
49
49
49
49
49
49
49
49
25
49
49
49
49
49
10
10
32.5
49
49
49
Code
Description
40
10
20
91
92
93
99
50 00
60 00
71
11
12
19
72 00
79
11
12
19
90
80 00
90
10
20
91
92
93
99
(a)
(1)
- - - Flavoured or coloured syrups, excluding fruit juices containing added sugar in any proportion:
- - - - Lactose syrup
- - - - Glucose syrup
- - - - Other flavoured or coloured sugar syrups:
- - - - - Cane sugar and beet sugar syrups containing added colouring matter but not containing
added flavouring
- - - - - Blended syrups, not elsewhere specified or included, containing more than 10% of dry
dairy content, specified in additional note 3 to Chapter 17
- - - - - Blended syrups specified in additional note 3 to Chapter 17
- - - - - Other
- - - Cheese fondues
- - - Edible tablets, with a basis of natural or artificial perfumes (e.g., vanilla)
- - - Powders for table creams, jellies, ice-creams, desserts, etc., whether or not sweet, not containing added cocoa, excluding powders based on flour, starch or malt extract:
- - - - Ice-cream powder not containing eggs or egg-based products but made from dehydrated
hydrogenated coconut oil, sucrose, dehydrated skimmed milk, corn syrup solids, stabilizers
and additives (e.g., sodium caseinates, artificial vanilla flavouring, cellulose gum, mono- and
diglycerides, dipotassium phosphate, guar gum, lecithin):
- - - - - Containing more than 65% by dry weight of sugar specified in additional note 1 to Chapter 17
- - - - - Containing more than 10% by dry weight of sugar specified in additional note 2 to Chapter 17
- - - - - Other
(1)
- - - - Powders for low calorie, low sugar, high protein food preparations
- - - - Other:
- - - - - - Containing more than 65% by dry weight of sugar specified in additional note 1 to Chapter
17
- - - - - - Containing more than 10% by dry weight of sugar specified in additional note 2 to Chapter
17
- - - - - - Other
- - - Concentrated flavouring emulsions containing added essential oils
- - - Other:
- - - - Antioxidant food preparations with a basis of monoglycerides of fatty acids (E 171), propylene glycol and vegetable oil, propylgalate (E 310) and citric acid (E 330)
- - - - Prepared mixtures of vitamins B1, B2, B9, PP and of iron, whether or not on a backing, for incorporation into cereal flours for the enrichement thereof
- - - - Other:
(1)
- - - - - Low calorie, low sugar, high protein powders
- - - - - Containing more than 65% by dry weight of sugar specified in additional note 1 to Chapter
17
- - - - - Containing more than 10% by dry weight of sugar specified in additional note 2 to Chapter
17
- - - - - Other
85
Rate of
duty (%)
49
49
49
49
49
49
49
49
32.5
32.5
32.5
25
49
49
49
49
49
10
10
25
49
49
49
86
CHAPTER 22
BEVERAGES, SPIRITS AND VINEGAR
NOTES
a) products of this Chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103);
b) sea water (heading 2501);
c) distilled or conductivity water or water of similar purity (heading 2853);
d) acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 2915);
e) medicaments of heading 3003 or 3004; or
f) perfumery or toilet preparations (Chapter 33).
2. For the purposes of this Chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a
temperature of 20C.
3. For the purposes of heading 2202, the term non-alcoholic beverages means beverages of an alcoholic strength by volume
not exceeding 0.5% vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.
SUBHEADING NOTE
1. For the purposes of subheading 2204 10, the expression sparkling wine means wine which, when kept at a temperature of
20C in closed containers, has an excess pressure of not less than 3 bars.
ADDITIONAL NOTES
1. For the purposes of subheadings 2204 10, 2204 21, 2204 29, 2204 30, 2205 10, 2205 90 and 2206 00 the following expressions shall have the meanings hereby assigned to them:
a) Actual alcoholic strength by volume: the number of volumes of pure alcohol contained in 100 volumes of the product;
b) Potential alcoholic strength by volume : the number of volumes of pure alcohol capable of being produced by total fermentation of the sugars contained in 100 volumes of the product;
c) Total alcoholic strength by volume: the sum of actual and potential alcoholic strengths;
d) The alcoholic strength is the actual alcoholic strength by volume. The alcoholic strength shall be calculated at a temperature of 20C.
2. For the purposes of subheading 2204 30, "grape must in fermentation" means grape must having an actual alcoholic
strength of less than 3/5 of the total alcoholic strength.
3. For the purposes of subheadings 2204 21 and 2204 29
A. The expression "total dry extract" shall be taken to mean the content in grams per litre of all the substances in the product
which, under given physical conditions, do not volatilize. The total dry extract must be determined with the densimeter at
15C.
B. The presence in the products falling within subdivisions 2204 21 00 20 to 70 and 2204 29 00 20 to 70 of the quantities of
total dry extract per litre, indicated in I, II, III and IV below does not affect their classification.
I. Products of an actual alcoholic strength by volume not exceeding 12: 90 g or less of total dry extract per litre;
II. Products of an actual alcoholic strength by volume exceeding 12 but not exceeding 15: 130 g or less of total dry extract per litre;
III. Products of an actual alcoholic strength by volume exceeding 15 but not exceeding 18: 130 g or less of total dry extract per litre;
IV. Products of an actual alcoholic strength by volume exceeding 18 but not exceeding 22: 330 g or less of total dry extract per litre;
Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in
the next following category, except that if the total dry extract exceeds 330 g/litre, the products are to be classified in subdivisions 2204 21 00 70 and 2204 29 00 70;
4. Subdivisions 2204 21 00 20 to 70 and 2204 29 00 20 to 70 shall be taken to include:
a) wine fortified for distillation, i.e. a product:
having an actual alcoholic strength by volume of not less than 18 but not more than 24;
obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86, and
having a maximum volatile acidity of 2.40 g/litre, expressed as acetic acid;
b) liqueur wine, i.e., a product:
having a total alcoholic strength by volume of not less than 17.5 and an actual alcoholic strength by volume of not
less than 15 but not more than 22 and
obtained from grape must, new wine still in fermentation, or wine obtained:
by freezing, or
by addition, during or after fermentation, of a product derived from the distillation of wine.
Code
Description
2201
2201 10 00
11
19
90
2201 90
10 00
90 00
2202
2202 10 00
11
19
90
2202 90 00
11
19
90
2203 00
10 00
90
10
90
2204
2204 10 00 00
2204 21 00
10
20
31
39
41
49
51
59
70
91
99
2204 29 00
10
20
31
39
Waters, including natural or artificial mineral waters and aerated waters, not containing
added sugar or other sweetening matter nor flavoured; ice and snow:
- Mineral waters and aerated waters:
- - - Natural or artificial mineral waters:
- - - - Natural
- - - - Artificial
- - - Other
- Other:
- - - Natural waters, not distilled
- - - Ice (natural or artificial) and snow
Waters, including mineral waters and aerated waters, containing added sugar or other
sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or
vegetable juices of heading 2009:
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
- - - Not containing milk or milkfats:
- - - - Other
- - - Other
- Other:
- - - Not containing milk or milkfats (lemonades, orangeades, still lemonade and the like):
- - - - Other
- - - Other
Beer made from malt:
- - - Partially-manufactured beer (neither filtered nor pasteurized), in containers holding 30 hl or
more, imported by brewers and transported directly to their breweries
- - - Otherwise put up:
- - - - In bottles, jars, jugs, flasks and similar containers holding not more than 5
- - - - Other
Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009:
- Sparkling wine
- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
- - In containers holding 2 or less:
- - - Wine of fresh grapes, grape must with fermentation arrested by the addition of alcohol (including mistelles):
- - - - Wine in bottles with mushroom stoppers, held in place by ties or fastenings; wine otherwise put up with an excess pressure due to carbon dioxide in solution of not less than 1 bar
but less than 3 bar, measured at a temperature of 20C
- - - - Other:
- - - - - Of an actual alcoholic strength by volume not exceeding 12
- - - - - Of an actual alcoholic strength by volume exceeding 12 but not exceeding 15:
- - - - - - Wine (other than liqueur wines and the like) obtained exclusively by the fermentation of
fresh grapes or from fresh grape juice
- - - - - - Liqueur wines, mistelles or grape must with fermentation arrested by the addition of alcohol obtained exclusively from fresh grapes or from fresh grape juice
- - - - - - Wine (other than liqueur wines and the like or sparkling wines) obtained exclusively by
the fermentation of fresh grapes or fresh grape juice
- - - - - Of an actual alcoholic strength by volume exceeding 22
- - - Other:
- - Other:
- - - Wine of fresh grapes, grape must with fermentation arrested by the addition of alcohol (including mistelles):
- - - - Wine in bottles with mushroom stoppers, held in place by ties or fastenings; wine otherwise put up with an excess pressure due to carbon dioxide in solution of not less than 1 bar
but less than 3 bar, measured at a temperature of 20C
- - - - Other:
- - - - - Of an actual alcoholic strength by volume not exceeding 12
- - - - - - Wine (other than liqueur wines and the like) obtained exclusively by the fermentation of
fresh grapes or from fresh grape juice
87
Rate of
duty (%)
49
49
49
49
40
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
88
Code
Description
41
49
51
59
70
91
99
2204 30 00 00
2205
2205 10 00
10
20
90
2205 90 00
10
20
90
2206 00 00

- - - - - Of an actual alcoholic strength by volume exceeding 22
- - - Other:
- Other grape must
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances:
- In containers holding 2 or less:
- - - Of an actual alcoholic strength by volume not exceeding 18
- - - Of an actual alcoholic strength by volume exceeding 18 but not exceeding 22
- - - Of an actual alcoholic strength by volume exceeding 22
- Other:
- - - Of an actual alcoholic strength by volume not exceeding 18
- - - Of an actual alcoholic strength by volume exceeding 18 but not exceeding 22
- - - Of an actual alcoholic strength by volume exceeding 22
91
99
Other fermented beverages (for example, cider perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere
specified or included:
- - - Cider, perry and mead:
- - - - Sparkling
- - - - Not sparkling, in containers holding:
- - - - - 2 or less
- - - - - More than 2
- - - Other fermented beverages:
- - - - Sparkling
- - - - Not sparkling, in containers holding:
- - - - - 2 or less
- - - - - More than 2
2207 10 00 00
2207 20 00 00
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl
alcohol and other spirits, denatured, of any strength:
- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher
- Ethyl alcohol and other spirits, denatured, of any strength
10
21
29
30
2207
2208
2208 20 00
10
90
2208 30 00
10
90
2208 40 00
10
90
2208 50 00
11
19
21
29
91
99
2208 60 00
21
29
91
99
2208 70 00
21
29
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits,
liqueurs and other spirituous beverages:
- Spirits obtained by distilling grape wine or grape marc:
- - - In containers holding 2 or less
- - - In containers holding more than 2
- Whiskies:
- Rum and tafia:
- Gin and Geneva:
- - - Gin in containers holding:
- - - - 2 or less
- - - - More than 2
- - - Other, in containers holding:
- - - - 2 or less:
- - - - More than 2 :
- Vodka:
- - - Of an ethyl alcohol content not exceeding 45.2 in containers holding:
- - - - 2 or less
- - - - More than 2
- - - Other, in containers holding:
- - - - 2 or less
- - - - More than 2
- Liqueurs:
- - - In containers holding 2 or less:
Rate of
duty (%)
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
49
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
Code
Description
91
98
- - - In containers holding more than 2 :

- Other:
- - - Undenatured ethyl alcohol of a strength of less than 80:
- - - - In containers holding 2 or less
- - - - In containers holding more than 2
- - - Spirituous beverages:
- - - - Arrack, in containers holding:
- - - - - 2 or less
- - - - - More than 2
- - - - Spirits obtained from plums, pears or cherries, in containers holding:
- - - - - 2 or less
- - - - - More than 2
- - - - Other, in containers holding:
- - - - - 2 or less:
- - - - - - Other spirits obtained from fruit:
- - - - - - Other spirituous beverages:
- - - - - More than 2 :
- - - - - - Other spirits obtained from fruit:
- - - - - - Other spirituous beverages:
10
90
Vinegar and substitutes for vinegar obtained from acetic acid:

91
99
2208 90 00
12
18
22
28
32
38
41
49
61
68
71
79
2209 00 00
89
Rate of
duty (%)
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
49
49
90
CHAPTER 23
RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
NOTE
1. Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material,
other than vegetable waste, vegetable residues and by-products of such processing.
SUBHEADING NOTE
1. For the purposes of subheading 2306 41, the expression low erucic acid rape or colza seeds means seeds as defined in
Subheading Note 1 to Chapter 12.
ADDITIONAL NOTES
1. For the purposes of subdivisions 2307 00 00 10 (wine lees) and 2308 00 20 00 (fruit marcs), the following expressions shall
have the meanings hereby assigned to them:
total alcohol content: the sum of the actual and potential alcohol contents;
actual alcohol content: the number of litres of alcohol contained in 100 kg of the product;
potential alcohol content: the number of litres of alcohol capable of being produced by the total fermentation of the sugars contained in 100 kg of the product.
2. For the purposes of subdivision 2309 90 10 00, the expression "dairy products" shall be taken to mean products falling within
headings 0401 to 0406, subheadings 1702 11, 1702 19 and subdivision 2106 90 40 10.
3. Goods of this Chapter for use as fertilizers will, for Customs purposes be treated as fertilizers (goods of Chapter 31) subject
to the application of control measures stipulated by the competent authorities.
4. For the purposes of subdivision 2309 90 90 81, the expression premixes shall be taken to apply, inter alia, to mixtures of
one or more feed additives with carriers.
For the purposes of this definition the expression animal feed additives shall be taken to mean, any ingredient, not normally
used as feed, whether or not of nutritional value, intentionally added to animal feeds, which affect the characteristics of the
animal feed or of the animal products,
Such additives are used in animal feeds to:
-
improve the characteristics of the raw materials for animal feeds, compound animal feeds or animal products; or
satisfy the nutritional needs of the animals or improve animal production, in particular, by influencing gastro-intestinal flora
or improving the digestibility of animal feeds;
provide, in the feed, certain elements with a view to attaining certain nutritional objectives or to respond to specific temporary nutritional needs;
improve taste and the organoleptic, nutritional, hygienic and sanitary qualities of products prepared from animal substances; or
prevent or reduce problems caused by animal excretions or improve the environment for the animals
preparations falling within this subdivision should not, however, be mistaken for certain veterinary preparations. Such preparations are distinguishable, in general, by the medicinal character and greater concentration of the active ingredient and by
the packing which is often different.
Code
Description
2301 10 00 00
2301 20 00 00
Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or
other aquatic invertebrates, unfit for human consumption; greaves:
- Flours, meals and pellets, of meat or meat offal; greaves
- Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates:
2301
2302
2302 10 00
10
91
99
2302 20 00
10
91
99
2302 30 00
10
90
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:
- Of maize (corn):
- - - With a starch content not exceeding 35% by weight
- - - Other:
- - - - With a starch content exceeding 35% but not exceeding 45% by weight, denatured
- - - - Other
- Of rice:
- - - With a starch content not exceeding 35% by weight
- - - Other:
- - - - With a starch content exceeding 35% but not exceeding 45% by weight, denatured
- - - - Other
- Of wheat:
- - - Of which the starch content does not exceed 28% by weight, and of which the proportion that
passes through a sieve with an aperture of 0.2 mm does not exceed 10% by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the
dry product, equal to or more than 1.5% by weight
- - - Other
Rate of
duty (%)
25
25
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
Code
Description
2302 40 00
10
90
- Of other cereals:
- - - Of which the starch content does not exceed 28% by weight, and of which the proportion that
passes through a sieve with an aperture of 0.2 mm does not exceed 10% by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the
dry product, equal to or more than 1.5% by weight
- - - Other
- Of leguminous plants:
- - - With a starch content exceeding 7% by weight
- - - Other
2303 10 00 00
2303 20 00
10
90
2303 30 00 00
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:
- Residues of starch manufacture and similar residues
- Beet-pulp, bagasse and other waste of sugar manufacture:
- - - Dried beet-pulp
- - - Other
- Brewing or distilling dregs and waste
10
90
2302 50 00
2303
2304 00 00
91
Rate of
duty (%)
2.5
2.5
2.5
2.5
32.5
2.5
32.5
2.5
10
90
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting
from the extraction of soya-bean oil:
- - - Flours
- - - Other
25
25
10
90
from the extraction of ground-nut oil:
- - - Flours
- - - Other
25
25
2305 00 00
2306
2306 10 00
10
90
2306 20 00 00
2306 30 00
10
90
2306 41 00
11
19
91
92
99
2306 49 00
11
19
91
92
99
2306 50 00 00
2306 60 00 00
2306 70 00 00
2306 90
10 00
20 00
31 00
38 00
80 00
2307 00 00
10
90
2308 00
10 00
20 00
90 00
from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305:
- Of cotton:
- - - Flours
- - - Other
- Of flax
- Of sunflower seeds:
- - - Flours
- - - Other
- Of rape or colza seeds:
- - Of low erucic acid rape or colza seeds:
- - - Of rape seed:
- - - - Oil-cake
- - - - Other
- - - Of colza seed:
- - - - Oil-cake
- - - - Flours
- - - - Other
- - Other:
- - - Of rape seed:
- - - - Oil-cake
- - - - Other
- - - Of colza seed:
- - - - Oil-cake
- - - - Flours
- - - - Other
- Of coconut or copra
- Of palm nuts or kernels
- Of maize (corn) germ
- Other:
- - - Oil-cake and other residues from the extraction of olive oil
- - - Other:
- - - - Of sesame
- - - - Of safflower:
- - - - - Oil-cake
- - - - - Other
- - - - Other
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
60
49
25
25
25
25
Wine lees; argol:

- - - Wine lees
- - - Argol
49
49
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:
- - - Acorns and horse-chestnuts
- - - Fruit marcs
- - - Other
49
49
2.5
92
Code
Description
2309
2309 10 00 00
2309 90
10 00
90
10
20
30
40
50
60
70
81
89
Preparations of a kind used in animal feeding:

- Dog or cat food, put up for retail sale
- Other:
- - - Preparations containing dairy products
- - - Other:
- - - - Sweetened forage in the form of pellets
- - - - Preparations used for feeding calves
- - - - Of vegetable origin, of the kind used for feeding animals
- - - - Anticoccidials with vegetable or mineral carriers
- - - - Antibiotics with vegetable or mineral carriers
- - - - Antioxidants with vegetable or mineral carriers
- - - - Choline chloride with vegetable or mineral carriers
- - - - Other:
- - - - - Premixes
- - - - - Other
Rate of
duty (%)
32.5
17.5
2.5
2.5
2.5
10
10
10
10
25
49
93
CHAPTER 24
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
NOTE
1. This Chapter does not cover medicinal cigarettes (Chapter 30).
Code
Description
2401
2401 10 00 00
2401 20 00 00
2401 30 00 00
Unmanufactured tobacco; tobacco refuse:

- Tobacco, not stemmed/stripped
- Tobacco, partly or wholly stemmed/stripped
- Tobacco refuse
2402
2402 10 00 00
2402 20 00 00
2402 90 00
10
90
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:

- Cigars, cheroots and cigarillos, containing tobacco
- Cigarettes containing tobacco
- Other:
- - - Cigarettes
- - - Cigars, cheroots and cigarillos
2403
Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or

"reconstituted" tobacco; tobacco extracts and essences:
- Smoking tobacco, whether or not containing tobacco substitutes in any proportion
- Other:
- - Homogenized or reconstituted tobacco
- - Other:
- - - Tobacco extracts and essences (praiss), including tobacco lyes
- - - Other:
- - - - Chewing tobacco and snuff
- - - - Tobacco powders
- - - - Pressed tobacco or flavoured tobacco, for the manufacture of snuff
- - - - Other
2403 10 00 00
2403 91 00 00
2403 99
10 00
90
10
20
30
90
Rate of
duty (%)
17.5
17.5
17.5
25
25
25
25
25
25
25
25
25
25
25
94
SECTION V
MINERAL PRODUCTS
CHAPTER 25
SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
NOTES
1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products
which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without
changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation,
magnetic separation or other mechanical or physical processes (except 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.
a) sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 2802);
b) earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading 2821);
c) medicaments or other products of Chapter 30;
d) perfumery, cosmetic or toilet preparations (Chapter 33);
e) setts, curbstones or flagstones (heading 6801); mosaic cubes or the like (heading 6802); roofing, facing or damp course
slates (heading 6803);
f) precious or semi-precious stones (heading 7102 or 7103);
g) cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of heading 3824; optical elements of sodium chloride or of magnesium oxide (heading 9001);
h) billiard chalks (heading 9504); or
ij) writing or drawing chalks or tailors chalks (heading 9609).
3. Any products classifiable in heading 2517 and any other heading of the Chapter are to be classified in heading 2517.
4. Heading 2530 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or
mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated
meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite
(whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.
Description
Rate of
duty (%)
Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in
aqueous solution or containing added anti-caking or free-flowing agents; sea water:
- - - Rock salt, evaporated salt, sea salt, table salt and pure sodium chloride, whether or not in
aqueous solution:
- - - - For chemical transformation (separation of Na from Cl) for the manufacture of other products
- - - - Denatured or for other industrial use (including refining), other than the preservation or preparation of foodstuffs fit for human consumption
- - - - Salt fit for human consumption
- - - - Other
- - - Salt liquor, sea water
35
35
2502 00 00 00
Unroasted iron pyrites
7.5
2503 00
21
22
29
92
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur:
- - - Crude or unrefined sulphur:
- - - - Crude
- - - - Unrefined sulphur, in lumps or dust:
- - - - - Obtained by melting crude mineral sulphur
- - - - - Obtained by roasting pyrites or other sulphur minerals
- - - - - Recovered as a by-product of the purification of certain gases
- - - Other:
- - - - Refined sulphur:
- - - - - Moulded into sticks or cakes
- - - - - Crushed after solidification
- - - - Triturated sulphur (impure or refined) in the form of a finely divided powder:
- - - - - Sifted
- - - - - Winnowed
- - - - - Micronized
- - - - Other
10
20
90
Natural graphite:
- In powder or in flakes:
- - - Crystallized
- - - Amorphous
- - - Other
Code
2501 00 00
11
13
15
19
90
10
10
21
22
29
90
11
19
2504
2504 10 00
35
35
35
0
0
0
0
0
0
0
0
0
0
7.5
7.5
7.5
Code
Description
2504 90 00
10
20
90
2505
2505 10 00
10
90
2505 90 00
10
90
2506
2506 10 00
10
90
2506 21 00 00
2506 29 00 00
2507 00 00
10
90
2508
- Other:
- - - Crystallized
- - - Amorphous
- - - Other
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:
- Quartz:
- - - Crude or roughly trimmed
- - - Other
- Quartzite:
- - Crude or roughly trimmed
- - Other
7.5
7.5
Kaolin and other kaolinic clays, whether or not calcined:

- - - In blocks or lumps
- - - Powdered or atomized
2.5
2.5
2509 00 00 00
Chalk
2510
2510 10 00 00
2510 20 00
10
90
Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk:
- Unground
- Ground:
- - - Hyperphosphates
- - - Other
2511
Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not
calcined, other than barium oxide of heading 2816:
- Natural barium sulphate (barytes):
- - - In blocks or lumps
- Natural barium carbonate (witherite)
2512 00 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
2513
Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated:
- Pumice stone:
- - Crude or in irregular pieces, including crushed pumice (bimskies):
- - - Other
- - Other:
- - - Other
- Emery, natural corundum, natural garnet and other natural abrasives:
- - - Crude or in irregular pieces:
- - - - Natural corundum and emery
- - - - Other
2513 11 00
10
90
2513 19 00
10
90
2513 20 00
10
20
7.5
7.5
7.5
7.5
7.5
2508 10 00 00
2508 20 00
10
90
2508 30 00
10
90
2508 40 00
10
90
2508 50 00
10
90
2508 60 00
10
90
2508 70 00
10
90
10
90
2511 20 00 00
Rate of
duty (%)
Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of
Chapter 26:
- Silica sands and quartz sands:
- - - Natural sands for industrial use (foundries, glass works, the ceramics industry and the like)
- - - Other
- Other:
- - - Natural sands for industrial use (foundries, glass works, the ceramics industry and the like)
- - - Other
Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths:
- Bentonite
- Decolourizing earths and fuller's earth:
- - - Ghassoul
- - - Other
- Fire-clay:
- - - Crude
- - - Calcined or powdered
- Other clays:
- - - Fullers earth
- - - Other
- Andalusite, kyanite and sillimanite:
- - - Crude
- Mullite:
- - - Crude
- Chamotte or dinas earths:
- - - Crude
2511 10 00
95
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
96
Code
Description
30
40
90
- - - Other:
- - - - Corundum
- - - - Emery
- - - - Other
2514 00 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
2515
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:
- - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
- - - Of a thickness exceeding 25 cm
- - - Of a thickness not exceeding 25 cm
- Ecaussine and other calcareous monumental or building stone; alabaster:
- - - Crude, roughly-trimmed, merely cut, by sawing or splitting and of a thickness exceeding 25 cm:
- - - - In blocks, rough or squared:
- - - - - Ecaussine
- - - - - Alabaster
- - - - Other
- - - Merely cut, by sawing or splitting and of a thickness not exceeding 25 cm:
- - - - In blocks, rough or squared:
- - - - - Ecaussine
- - - - - Alabaster
- - - - Other
2515 11 00 00
2515 12 00
10
90
2515 20 00
11
19
20
31
39
90
2516
2516 11 00 00
2516 12 00
10
90
2516 21 00 00
2516 22 00
10
90
2516 90 00
10
20
91
99
2517
2517 10 00
10
90
2517 20 00
10
20
90
2517 30 00 00
2517 41 00
10
90
2517 49 00
10
90
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:
- Sandstone:
- Other monumental or building stone:
- - - Crude, roughly-trimmed, merely cut, by sawing or splitting and of a thickness exceeding
25 cm
- - - Merely cut, by sawing or splitting and of a thickness not exceeding 25 cm:
- - - - Porphyry, syenite, lava, basalt, gneiss, trachyte and other similar hard rocks
- - - - Other:
- - - - - Calcareous stone of an apparent density of less than 2.5
- - - - - Other
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 2515 or 2516, whether or not heat-treated:
- 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:
- - - Pebbles and gravel of a kind of a kind commonly used for road metalling and for railways,
ballasts and concrete aggregates
- - - Other
- Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials
cited in subheading 2517 10:
- - - Broken or crushed stone
- - - Granules and calibrated chippings for decorative purposes or for the manufacture of paving
stones, tiles or similar coverings
- - - Other
- Tarred macadam
- Granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated:
- - Of marble:
- - - Powders
- - - Other
- - Other:
- - - Powders
- - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
35
35
35
35
35
35
35
35
35
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
2518 10 00 00
2518 20 00 00
2518 30 00 00
Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square)
shape; dolomite ramming mix:
- Dolomite, not calcined or sintered
- Calcined or sintered dolomite
- Dolomite ramming mix
2518
2519
2519 10 00 00
2519 90
10 00
90 00
2520
2520 10 00 00
2520 20
11 00
19 00
90
10
90
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:
- Natural magnesium carbonate (magnesite)
- Other:
- - - Magnesium oxides other than calcined magnesite
- - - Other
Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether
or not coloured, with or without small quantities of accelerators or retarders:
- Gypsum; anhydrite
- Plasters:
- - - Specially prepared for use in dentistry:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - Other
- - - Other:
- - - - Other plasters for moulding
- - - - Other
2521 00 00 00
Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture
of lime or cement
2522
Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825:
- Quicklime
- Slaked lime
- Hydraulic lime
2522 10 00 00
2522 20 00 00
2522 30 00 00
2523
97
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
27.5
35
27.5
27.5
27.5
7.5
27.5
27.5
27.5
2523 21 00 00
2523 29 00 00
2523 30 00 00
2523 90 00
10
90
Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers:
- Cement clinkers:
- - - White
- - - Other
- Portland cement:
- - White cement, whether or not artificially coloured
- - Other
- Aluminous cement
- Other hydraulic cements:
- - - Containing blast furnace slag and/or pozzolana, other than supersulphate cement
- - - Other (e.g., supersulfate cement)
2524 00 00 00
Asbestos
7.5
2525
2525 10 00 00
2525 20 00 00
2525 30 00 00
Mica, including splittings; mica waste:

- Crude mica and mica rifted into sheets or splittings
- Mica powder
- Mica waste
7.5
7.5
7.5
2526
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:
- Neither crushed nor ground
- Crushed or ground:
- - - Talc, in immediate packings holding not more than 1 kg
- - - Other talc, in powder form
- - - Other
7.5
7.5
7.5
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:
- Natural sodium borates and concentrates thereof (whether or not calcined)
- Other
7.5
7.5
2523 10
10 00
90 00
2526 10 00 00
2526 20
10 00
20 00
80 00
2528
2528 10 00 00
2528 90 00 00
2529
2529 10 00 00
7.5
27.5
20
27.5
7.5
7.5
7.5
7.5
2529 21 00 00
2529 22 00 00
2529 30 00 00
Felspar; leucite; nepheline and nepheline syenite; fluorspar:

- Feldspar
- Fluorspar:
- - Containing by weight 97% or less of calcium fluoride
- - Containing by weight more than 97% of calcium fluoride
- Leucite; nepheline and nepheline syenite
7.5
7.5
7.5
2530
2530 10 00 00
2530 20 00 00
Mineral substances not elsewhere specified or included:

- Vermiculite, perlite and chlorites, unexpanded
- Kieserite, epsomite (natural magnesium sulphates)
7.5
20
7.5
98
Code
Description
2530 90
10 00
20
11
19
90
90
10
20
30
40
50
60
70
80
91
92
99
- Other:
- - - Pyrolusite for use as a depolariser for dry cells and dry batteries
- - - Earth colours:
- - - - Not calcined or mixed together:
- - - - - Crude
- - - - - Washed or powdered
- - - - Other
- - - Other:
- - - - Natural meerschaum (whether or not in polished pieces) and natural amber; agglomerated
meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked
after moulding
- - - - Jet
- - - - Natural arsenic sulphides
- - - - Minerals containing lithium
- - - - Ores of the radioactive metals of heading 2844 and rare earth metals other than pitchblende
and monazites
- - - - Pozzolana earth and the like
- - - - Natural cryolite; natural chiolite
- - - - Natural micaceous iron oxides
- - - - Other:
- - - - - Wollastonite (calcium silicate)
- - - - - Calcium carbonate, metamorphic, micro-crystalline or in powder form
- - - - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
99
CHAPTER 26
ORES, SLAG AND ASH
NOTES
a) slag or similar industrial waste prepared as macadam (heading 2517);
b) natural magnesium carbonate (magnesite), whether or not calcined (heading 2519);
c) Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 2710);
d) basic slag of Chapter 31;
e) slag wool, rock wool or similar mineral wools (heading 6806);
f) waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or
precious metal compounds, of a kind used principally for the recovery of precious metal (heading 7112); or
g) copper, nickel or cobalt mattes produced by any process of smelting (Section XV).
2. For the purposes of headings 2601 to 2617, the term ores means minerals of mineralogical species actually used in the
metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of the metals of Section XIV or XV, even
if they are intended for non-metallurgical purposes. Headings 2601 to 2617 do not, however, include minerals which have
been submitted to processes not normal to the metallurgical industry.
3. Heading 2620 applies only to:
a) slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of
chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 2621); and
b) slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.
SUBHEADING NOTES
1. For the purposes of subheading 2620 21, leaded gasoline sludges and leaded anti-knock compound sludges mean sludges
obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.
2. Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or
those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620 60.
Code
2601
2601 11 00 00
2601 12 00 00
2601 20 00 00
Description
Iron ores and concentrates, including roasted iron pyrites:

- Iron ores and concentrates, other than roasted iron pyrites:
- - Non-agglomerated
- - Agglomerated
- Roasted iron pyrites
Rate of
duty (%)
7.5
7.5
7.5
2602 00 00 00
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight
7.5
2603 00 00 00
Copper ores and concentrates
7.5
2604 00 00 00
Nickel ores and concentrates
7.5
2605 00 00 00
Cobalt ores and concentrates
7.5
2606 00 00 00
Aluminium ores and concentrates
7.5
2607 00 00 00
Lead ores and concentrates
7.5
2608 00 00 00
Zinc ores and concentrates
7.5
2609 00 00 00
Tin ores and concentrates
7.5
2610 00 00 00
Chromium ores and concentrates
7.5
2611 00 00 00
Tungsten ores and concentrates
7.5
2612
2612 10 00 00
2612 20 00 00
Uranium or thorium ores and concentrates:

- Uranium ores and concentrates
- Thorium ores and concentrates
7.5
7.5
2613
2613 10 00 00
2613 90 00 00
Molybdenum ores and concentrates:

- Roasted
- Other
7.5
7.5
2614 00 00 00
Titanium ores and concentrates
7.5
2615
2615 10 00 00
2615 90 00 00
Niobium, tantalum, vanadium or zirconium ores and concentrates:

- Zirconium ores and concentrates
- Other
7.5
7.5
2616
2616 10 00 00
2616 90 00 00
Precious metal ores and concentrates:

- Silver ores and concentrates
- Other
7.5
7.5
100
Code
Description
Rate of
duty (%)
2617
2617 10 00 00
2617 90 00
10
20
90
Other ores and concentrates:

- Antimony ores and concentrates
- Other:
- - - Beryllium and lithium ores
- - - Monazites and pitchblende
- - - Other
7.5
7.5
7.5
2618 00 00 00
Granulated slag (slag sand) from the manufacture of iron or steel
7.5
2619 00 00
Slag, dross (other than granulated slag), scalings and other waste from the manufacture of
iron or steel:
- - - Blast furnace dust
- - - Waste suitable for the recovery of iron or manganese
- - - Other
7.5
7.5
7.5
10
20
90
2620
2620 11 00 00
2620 19 00
10
90
2620 21 00 00
2620 29 00 00
2620 30 00
10
90
2620 40 00 00
2620 60 00 00
2620 91 00 00
2620 99 00
10
20
90
2621
2621 10 00 00
2621 90
10 00
20 00
30 00
90 00
Slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds:
- Containing mainly zinc:
- - Hard zinc spelter
- - Other:
- - - Containing less than 80% of zinc
- - - Containing 80% or more of zinc
- Containing mainly lead:
- - Leaded gasoline sludges and leaded anti-knock compound sludges
- - Other
- Containing mainly copper:
- - - Slag and dross containing copper, sludge from electrolytic baths and other copper residues
- - - Other
- Containing mainly aluminium
- Containing arsenic, mercury, thallium or mixtures thereof, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds
- Other:
- - Containing antimony, beryllium, cadmium, chromium or their mixtures
- - Other:
- - - Containing mainly vanadium
- - - Residual carnallite lyes
- - - Other
Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration
of municipal waste:
- Ash and residues from the incineration of municipal waste
- Other:
- - - Seaweed ash (kelp)
- - - Salines from beet residue put up in tablets, pastilles or similar forms, or in packings of a gross
weight not exceeding 10 kg
- - - Other salines from beet residue
- - - Other
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
7.5
101
CHAPTER 27
MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION;
BITUMINOUS SUBSTANCES; MINERAL WAXES
NOTES
a) separate chemically defined organic compounds, other than pure methane and propane which are to be classified in
heading 2711;
b) medicaments of heading 3003 or 3004; or
c) mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805.
2. References in heading 2710 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 300C, after
conversion to 1 013 millibars when a reduced-pressure distillation method is used (Chapter 39).
3. For the purposes of heading 2710, waste oils means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:
a) such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);
b) sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for
example, chemicals) used in the manufacture of primary products; and
c) such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank
washings, or from the use of cutting oils for machining operations.
SUBHEADING NOTES
1. For the purposes of subheading 2701 11, anthracite means coal having a volatile matter limit (on a dry, mineral-matter-free
basis) not exceeding 14%.
2. For the purposes of subheading 2701 12, bituminous coal means coal having a volatile matter limit (on a dry, mineralmatter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than
5 833 kcal/kg.
3. For the purposes of subheadings 2707 10, 2707 20, 2707 30 and 2707 40, the terms benzol (benzene), toluol (toluene),
xylol (xylenes) and naphthalene apply to products which contain more than 50% by weight of benzene, toluene, xylenes
or naphthalene, respectively.
4. For the purposes of subheading 2710 11, light oils and preparations are those of which 90% or more by volume (including
losses) distil at 210C (ASTM D 86 method).
ADDITIONAL NOTES (a)

1. The following expressions shall have the meanings hereby assigned to them:
A. "light oils" (subdivisions 2710 11 11 00, 2710 11 19 00, 2710 11 21 00, 2710 11 29 00, 2710 11 91 00, 2710 11 92 00,
2710 11 99 10 and 2710 11 99 90): oils and preparations of which 90% or more by volume (including losses) distils at
210C (ASTM D 86 method);
B. "special spirits" (subdivisions 2710 11 21 00 and 2710 11 29 00): light oils as defined in paragraph A above, and with a
difference of not more than 60C between the temperatures at which 5% and 90% by volume (including losses) distil;
C. "white spirit" (subdivision 27 10 11 21 00): special spirits as defined in paragraph B above with a flashpoint higher than
(b)
21C by the Abel-Pensky method ;
D. "medium oils" (subheadings 2710 19 11 00, 2710 19 12 00 and 2710 19 19 00): oils and preparations of which less than
90% by volume (including losses) distils at 210C and 65% or more by volume (including losses) distils at 250C (ASTM
D 86 method);
E. "kerosene" (subdivision 2710 19 11 00): medium oils, as defined in paragraph D above, with a flashpoint higher than
(b)
21C by the Abel-Pensky method ;
F. "heavy oils" (subdivisions 2710 19 21 00, 2710 19 29 10, 2710 19 29 91, 2710 19 29 92, 2710 19 29 99, 2710 19 31 00,
2710 19 32 00, 2710 19 39 00, 2710 19 90 10, 2710 19 90 21, 2710 19 90 29, 2710 19 90 81 and 2710 19 90 89): oils
and preparations of which less than 65% by volume (including losses) distils at 250C by the ASTM D 86 method or of
which the distillation percentage at 250C cannot be determined by that method;
G. "gas oils" (subdivision 2710 19 21 00): heavy oils as defined in paragraph F above of which 85% or more by volume (including losses) distils at 350C by the ASTM D 86 method;
H. "fuel oils" (subdivision 2710 19 29 10, 2710 19 29 91, 2710 19 29 92 and 2710 19 29 99): heavy oils as defined in paragraph F above (other than gas oils as defined in paragraph G above) which, for a corresponding diluted colour C, have a
viscosity V:
not exceeding that shown in line I of the following table when the sulphated ashes content is less than 1% by the
ASTM D 874 method and the saponification index is less than 4 by the ASTM D 939 method;
exceeding or equal to that shown in line II when the pour point is not less than 10C by the ASTM D 97 method;
exceeding that shown in line I but not exceeding that shown in line II when 25% or more by volume distils at 300C by
the ASTM D 86 method or, if less than 25% by volume distils at 300C, when the pour point is higher than -10C by
the ASTM D 97 method.
(a)
(b)
Unless otherwise stated, the term ASTM method means the methods laid down by the American Society for Testing and Materials in December 1962 in the 39th edition of standard definitions and specifications for petroleum and lubricating products.
The term Abel-Pensky method means method DIN 51 755 (Deutsch Industrienormen) published in October 1963 by the Deutsche Normenausschuss (DNA), Berlin 15.
102
DILUTED COLOUR C/VISCOSITY V CONCORDANCE TABLE

Colour (C)
Viscosity
(V)
0,5
1,5
2,5
3,5
4,5
5,5
6,5
7,5 et +
5,4
15,1
25,3
42,4
71,1
119
200
335
562
943
1580
2650
II 7
15,1
25,3
42,4
71,1
119
200
335
562
943
1580
2650
The term "viscosity V" means the kinematic viscosity at 50C expressed in centistokes by the ASTM D 445 method.
The term "diluted colour C" means the colour of a product, as determined by the ASTM D 1500 method, after one part of
such product has been mixed with no more than 99 parts by volume of carbon tetrachloride. The colour must be determined immediately after dilution.
These subdivisions cover only fuel oils of natural colour.
These subdivisions do not cover heavy oils defined in paragraph F above for which it is not possible to determine:
- the distillation percentage at 250C by the ASTM D 86 method (zero shall be deemed to be a percentage);
- the kinematic viscosity at 50C by the ASTM D 445 method;
- or the diluted colour C by the ASTM D 1500 method.
Such products fall within subdivisions 2710 00 21 00 and 2710 00 90 80.
2. For the purposes of subdivisions 2711 12 00 10 and 2711 13 00 10 , the expressions "commercial propane" and "commercial
butanes" shall be taken to apply to products in the liquid state with a relative vapour pressure at 37.8C of not more than
25 kg/cm (24.5 bar) (ASTM D 1267 method).
3. For the purposes of subdivision 2712 10 00 10, the expression "crude petroleum jelly" shall be taken to apply to petroleum
jelly of a natural colour higher than 4.5 by the ASTM D 1500 method.
4. For the purposes of subdivisions 2712 20 00 10, 2712 90 00 11 and 2712 90 00 20, the term "crude" shall be taken to apply to
products:
a) with an oil content of 3.5 or higher by the ASTM D 721 method, if their viscosity at 100C is lower than 9 centistokes by
the ASTM D 445 method; or
b) of a natural colour higher than 3 by the ASTM D 1500 method, if their viscosity at 100C is 9 centistokes or higher by the
ASTM D 445 method.
Code
Description
2701
2701 11 00 00
2701 12 00 00
2701 19 00 00
2701 20 00
11
19
20
90
Coal; briquettes, ovoids and similar solid fuels manufactured from coal:
- Coal, whether or not pulverized, but not agglomerated:
- - Anthracite
- - Bituminous coal
- - Other coal
- Briquettes, ovoids and similar solid fuels manufactured from coal:
- - - Agglomerated coal:
- - - - Briquettes
- - - - Ovoids
- - - Agglomerated anthracite
- - - Other
2702
2702 10 00 00
2702 20 00 00
Lignite, whether or not agglomerated, excluding jet:

- Lignite, whether or not pulverized, but not agglomerated
- Agglomerated lignite
2703 00
Peat (including peat litter), whether or not agglomerated:

- - - Agglomerated peat
- - - Other:
- - - - Agricultural peat
- - - - Other
10 00
91 00
99 00
2704 00 00
10
21
29
30
90
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon:
- - - Retort carbon
- - - Other:
- - - - Of coal:
- - - - - Used in the manufacture of electrodes
- - - - - Other
- - - - Of lignite
- - - - Other
2705 00 00 00
Coal gas, water gas, producer gas and similar gases, other than petroleum gases and
other gaseous hydrocarbons
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:
- - - Tar distilled from coal:
- - - - Crude
- - - - Other
- - - Other
11
19
90
Rate of
duty (%)
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
2707
2707 10 00
10
90
2707 20 00
10
90
2707 30 00
10
90
2707 40 00
10
90
2707 50 00
11
19
91
99
2707 60 00
10
90
2707 91 00
11
19
90
2707 99 00
11
19
21
29
31
32
39
41
49
91
99
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:
- Benzol (benzene):
- - - For use a as power or heating fuel
- - - For other uses
- Toluol (toluene):
- Xylol (xylenes):
- Naphthalene:
- - - Crude
- - - Pressed
- Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils
at 250C by the ASTM D 86 method:
- - - For use as power or heating fuel:
- - - - Solvent naphtha
- - - - Other
- - - For other uses:
- - - - Solvent naphtha
- - - - Other
- Phenols:
- - - Cresols and xylenols
- - - Other
- Other:
- - Creosote oils:
- - - Crude oil:
- - - - Light crude oils of which 90% or more by volume distils at up to 200C
- - - - Other
- - - Other
- - Other:
- - - Crude oil:
- - - - Light crude oils of which 90% or more by volume distils at up to 200C
- - - - Other
- - - Sulphuretted toppings of light crude oils:
- - - - For use as power or heating fuels
- - - - For other uses
- - - Basic products:
- - - - Raw pyridic bases and their salts
- - - - Rectified pyridine
- - - - Other
- - - Anthracene:
- - - - Anthracene sludge, paste and anthracene of a purity of less than 30%
- - - - Other
- - - Other:
- - - - Aromatic products for the manufacture of carbon blacks
- - - - Other
2708
2708 10 00 00
2708 20 00 00
Pitch and pitch coke, obtained from coal tar or from other mineral tars:
- Pitch
- Pitch coke
2709 00
Petroleum oils and oils obtained from bituminous minerals, crude:

- - - For refining:
- - - - Petroleum oils
- - - - Other
- - - Other:
- - - - Petroleum oils
- - - - Other
10
10
90
90
10
90
2710
2710 11
11 00
19 00
21 00
29 00
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations
not elsewhere specified or included, containing by weight 70% or more of petroleum oils
or of oils obtained from bituminous minerals, these oils being the basic constituents of the
preparations; waste oils:
- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations
not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of
oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils:
- - Light oils and preparations:
- - - Mixed alkylenes:
- - - - In packings holding not more than 1 kg
- - - - Other
- - - Other:
- - - - Special spirits:
- - - - - White spirit
- - - - - Other
103
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
35
27.5
10
35
104
Code
Description
91 00
92 00
99
10
90
2710 19
11 00
12 00
19 00
21
10
90
29
10
91
92
99
31 00
32 00
39 00
90
10
21
29
81
89
2710 91 00 00
2710 99 00 00
2711
2711 11 00 00
2711 12 00
10
90
2711 13 00
10
90
2711 14 00 00
2711 19 00 00
2711 21 00 00
2711 29 00 00
2712
2712 10 00
10
90
2712 20 00
10
90
2712 90 00
11
19
20
91
99
- - - - Other:
- - - - - Premium-grade petrol, whether or not leaded
- - - - - Regular grade petrol
- - - - - Other:
- - - - - - Aviation spirit
- - - - - - Other
- - Other:
- - - Medium oils:
- - - - Kerosene
- - - - Jet fuel
- - - - Other
- - - Heavy oils:
- - - - Gas oils:
- - - - - Containing not more than 0.035% by weight of sulphur (350 ppm)
- - - - - Other
- - - - Fuel oils:
- - - - - Heavy fuel oils for the manufacture of paraffin, bitumen, lubricating oils, bituminous extracts and the like
- - - - - Other:
- - - - - - Light medium
- - - - - - Heavy
- - - - - - Other
- - - - Lubricating oils and other oils:
- - - - - White oils
- - - - - Dielectric oils
- - - - - Base oils
- - - - - Other:
- - - - - - Spindle
- - - - - - Other:
- - - - - - - Lubricating preparations not elsewhere specified or included, containing 70% or more of
petroleum oils or oils obtained from bituminous minerals, these oils being the basic
constituents
- - - - - - - High-viscosity fuel, also known as Vacuum Residuum
- - - - - - - Other:
- - - - - - - - Preparations containing more than 60% of paraffin oils, more than 25% of naphthalene
oils and not more than 5% of aromatic oils
- - - - - - - - Other
- Waste oils:
- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
- - Other
Petroleum gases and other gaseous hydrocarbons:
- Liquefied:
- - Natural gas
- - Propane:
- - - Commercial
- - - Other
- - Butanes:
- - - Commercial
- - - Other
- - Ethylene, propylene, butylene and butadiene
- - Other
- In gaseous state:
- - Natural gas
- - Other
Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite
wax, peat wax and other mineral waxes, and similar products obtained by synthesis or by
other processes, whether or not coloured:
- Petroleum jelly:
- - - Crude
- - - Other
- Paraffin wax containing by weight less than 0.75% of oil:
- - - Crude
- - - Other
- Other:
- - - Ozokerite, lignite wax or peat wax:
- - - - Crude
- - - - Other
- - - Other:
- - - - Crude
- - - - Other:
- - - - - Microcrystalline wax
- - - - - Other
Rate of
duty (%)
2.5
2.5
20
20
2.5
2.5
20
2.5
2.5
2.5
2.5
2.5
2.5
2.5
10
2.5
35
35
35
10
35
35
35
2.5
2.5
2.5
2.5
2.5
7.5
7.5
2.5
7.5
10
2.5
20
2.5
20
20
20
2.5
20
105
Code
Description
Rate of
duty (%)
2713 11 00 00
2713 12 00 00
2713 20 00 00
2713 90 00
10
90
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals:
- Petroleum coke:
- - Not calcined
- - Calcined
- Petroleum bitumen
- Other residues of petroleum oils or of oils obtained from bituminous minerals:
- - - Extracts derived from the treatment of lubricating oils with selective solvents
- - - Other
2.5
2.5
2.5
2713
2714
2714 10 00
10
90
2714 90 00
10
90
2715 00
10
10
90
91 00
92 00
99
10
90
2716 00 00 00
Bitumen and asphalt, natural; bituminous or oil shale and tar sands, asphaltites and asphaltic rocks:
- Bituminous or oil shale and tar sands:
- - - Containing by weight more than 60% of inert matter
- - - Containing by weight not more than 60% of inert matter
- Other:
- - - Containing by weight more than 60% of inert matter
- - - Containing by weight not more than 60% of inert matter
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):
- - - Bituminous mastics:
- - - - Made exclusively from asphalt rock or natural bitumen containing by weight not more than
18% of bitumen and not more than 82% of limestone
- - - - Other
- - - Other:
- - - - Cut-backs
- - - - Emulsions of petroleum bitumen and the like
- - - - Other:
- - - - - Coal-tar emulsion
- - - - - Other
Electrical energy (optional heading)
7.5
7.5
20
20
20
20
20
20
2.5
20
20
20
2.5/1000
kW/h
106
SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
NOTES
1. a) Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 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 2843, 2846 or 2852 are to be classified in
those headings and in no other heading of this Section.
2. Subject to Note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707
or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other
heading of the Nomenclature.
3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII are to be classified in the heading appropriate to that
product, provided that the constituents are:
a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without
first being repacked;
b) presented together; and
c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one
to another.
ADDITIONAL NOTE
1. Goods declared on import as being for use as fertilizers and thus benefiting from privileged tariff treatment may be subject to
control measures laid down by the competent authorities.
CHAPTER 28
INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS,
OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES
NOTES
1. Except where the context otherwise requires, the headings of this Chapter apply only to:
a) separate chemical elements and separate chemically defined compounds, whether or not containing impurities;
b) the products mentioned in a) above dissolved in water;
c) the products mentioned in a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does
not render the product particularly suitable for specific use rather than for general use;
d) the products mentioned in a), b) or c) above with an added stabilizer (including an anti-caking agent) necessary for their
preservation or transport;
e) the products mentioned in a), b), c) or d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for
specific use rather than for general use.
2. In addition to dithionites and sulphoxylates, stabilized with organic substances (heading 2831), carbonates and peroxocarbonates of inorganic bases (heading 2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 2837),
fulminates, cyanates and thiocyanates of inorganic bases (heading 2842), organic products included in headings 2843 to 2846
and 2852 and carbides (heading 2849), only the following compounds of carbon are to be classified in this Chapter:
a) oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids
(heading 2811);
b) halide oxides of carbon (heading 2812);
c) carbon disulphide (heading 2813);
d) thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 2842);
e) hydrogen peroxide, solidified with urea (heading 2847), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen
halides and cyanamide and its metal derivatives (heading 2853) other than calcium cyanamide, whether or not pure
(Chapter 31).
3. Subject to the provisions of Note 1 to Section VI, this Chapter does not cover:
a) sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;
b) organo-inorganic compounds other than those mentioned in Note 2 above;
c) products mentioned in Note 2, 3, 4 or 5 to Chapter 31;
d) inorganic products of a kind used as luminophores, of heading 3206; glass frit and other glass in the form of powder,
granules or flakes, of heading 3207;
e) artificial graphite (heading 3801); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 3813; ink removers put up in packings for retail sale, of heading 3824; 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 3824;
f) precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 7102 to
7105), or precious metals or precious metal alloys of Chapter 71;
g) the metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a
metal), of Section XV; or
h) optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 9001).
107
4. Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of sub-Chapter IV are to
be classified in heading 2811.
5. Headings 2826 to 2842 apply only to metal or ammonium salts or peroxysalts.
Except where the context otherwise requires, double or complex salts are to be classified in heading 2842.
a) technetium (atomic 43), promethium (atomic 61), polonium (atomic 84) and all elements with an atomic number greater
than 84;
b) natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and
XV), whether or not mixed together;
c) compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed
together;
d) alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic
or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 Ci/g);
e) spent (irradiated) fuel elements (cartridges) of nuclear reactors;
f) radioactive residues whether or not usable.
The term isotopes, for the purposes of this Note and of the wording of headings 2844 and 2845, refers to:
individual nuclides, excluding, however, those existing in nature in the monoisotopic state;
mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of
which the natural isotopic composition has been artificially modified.
7. Heading 2848 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 3818.
ADDITIONAL NOTE
1. Unless otherwise stated, any reference in this Chapter to salts shall include acid salts and basic salts.
Code
Description
Rate of
duty (%)
I. CHEMICAL ELEMENTS
2801
2801 10 00 00
2801 20 00
10
90
2801 30 00
10
90
Fluorine, chlorine, bromine and iodine:

- Chlorine
- Iodine:
- - - Crude
- - - Other
- Fluorine; bromine:
- - - Fluorine
- - - Bromine
7.5
7.5
2802 00 00
10
20
90
Sulphur, sublimed or precipitated; colloidal sulphur:

- - - Sublimed sulphur, whether or not washed
- - - Precipitated sulphur
- - - Colloidal sulphur
20
20
20
10
20
30
90
Carbon (carbon blacks and other forms of carbon not elsewhere specified or included):
- - - Carbon black
- - - Acetylene black
- - - Anthracene black
- - - Other
2.5
7.5
7.5
7.5
2803 00 00
2804
2804 10 00 00
2804 21 00 00
2804 29 00 00
2804 30 00 00
2804 40 00 00
2804 50 00
10
90
2804 61 00 00
2804 69 00 00
2804 70 00 00
2804 80 00 00
2804 90 00 00
2805
2805 11 00 00
2805 12 00 00
2805 19 00
10
Hydrogen, rare gases and other non-metals:

- Hydrogen
- Rare gases:
- - Argon
- - Other
- Nitrogen
- Oxygen
- Boron; tellurium:
- - - Boron
- - - Tellurium
- Silicon:
- - Containing by weight not less than 99.99% of silicon
- - Other
- Phosphorus
- Arsenic
- Selenium
Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury:
- Alkali or alkaline-earth metals:
- - Sodium
- - Calcium
- - Other:
- - - Potassium
35
7.5
7.5
35
7.5
7.5
35
35
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
108
Code
Description
20
30
90
2805 30 00 00
2805 40 00
10
- - - Lithium
- - - Caesium and rubidium
- - - Strontium and barium
- Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed
- Mercury:
- - - In flasks holding 34.5 kg (standard weight), of a FOB value, per flask, not exceeding 224 U.C.
(Universal Currency)
- - - Other
90
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
II. INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NONMETALS

2806
2806 10 00
Hydrogen chloride (hydrochloric acid); chlorosulphuric acid :

- Hydrogen chloride (hydrochloric acid):
- - - Gaseous
- - - Commercial
- - - Pure or chemically pure
- Chlorosulphuric acid
35
35
35
35
10
20
90
Sulphuric acid; oleum:

- - - Commercial sulphuric acid
- - - Pure or chemically pure sulphuric acid
- - - Oleum
35
10
35
10
20
90
Nitric acid; sulphonitric acids:

- - - Commercial nitric acid
- - - Pure or chemically pure nitric acid
- - - Sulphonitric acids
2.5
2.5
2.5
10
20
90
2806 20 00 00
2807 00 00
2808 00 00
2809
2809 10 00 00
2809 20 00
10
90
2810 00 00
10
90
2811
2811 11 00 00
2811 19 00
10
20
90
2811 21 00 00
2811 22 00 00
2811 23 00 00
2811 29 00
10
20
30
90
Diphosphorus pentoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined:
- Diphosphorus pentoxide
- Phosphoric acid and polyphosphoric acids:
- - - Phosphoric acid
- - - Other
35
35
Oxides of boron; boric acids:

- - - Boric acid and boric anhydride
- - - Other
7.5
7.5
Other inorganic acids and other inorganic oxygen compounds of non-metals:

- Other inorganic acids:
- - Hydrogen fluoride (hydrofluoric acid)
- - Other:
- - - Arsenic acid
- - - Hydrogen cyanide
- - - Other
- Other inorganic oxygen compounds of non-metals:
- - Carbon dioxide
- - Silicon dioxide
- - Sulphur dioxide
- - Other:
- - - Diarsenic trioxide
- - - Diarsenic pentoxide
- - - Oxides of nitrogen
- - - Other
35
7.5
7.5
7.5
7.5
20
2.5
7.5
7.5
7.5
7.5
7.5
III. HALOGEN OR SUPHUR COMPOUNDS OF NON-METALS

2812
2812 10 00
10
21
22
29
30
41
42
43
49
51
52
59
90
2812 90 00 00
Halides and halide oxides of non-metals:

- Chlorides and chloride oxides:
- - - Iodine chlorides
- - - Sulphur chlorides:
- - - - Disulphur dichloride
- - - - Sulphur dichloride
- - - - Other
- - - Selenium chloride oxide
- - - Phosphorus chlorides and chloride oxides:
- - - - Phosphorus trichloride oxide
- - - - Phosphorus trichloride
- - - - Phosphorus pentachloride
- - - - Other
- - - Thionyl chloride, carbonyl chloride (phosgene) and arsenic trichloride:
- - - - Thionyl chloride
- - - - Carbonyl chloride (phosgene)
- - - - Arsenic trichloride
- - - Other
- Other
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
2813
2813 10 00 00
2813 90
10 00
90
10
90
Description
Sulphides of non-metals; commercial phosphorus trisulphide:

- Carbon disulphide
- Other:
- - - Phosphorus sulphides, commercial phosphorus trisulphide
- - - Other:
- - - - Arsenic sulphides
- - - - Other
109
Rate of
duty (%)
7.5
7.5
7.5
7.5
IV. INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF

METALS
2814
2814 10 00 00
2814 20 00 00
Ammonia, anhydrous or in aqueous solution:

- Anhydrous ammonia
- Ammonia in aqueous solution
2815
Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium:
- Sodium hydroxide (caustic soda):
- - Solid
- - In aqueous solution (soda lye or liquid soda)
- Potassium hydroxide (caustic potash):
- - - Solid
- - - In aqueous solution (potash lye)
- Peroxides of sodium or potassium
7.5
7.5
7.5
Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or

barium:
- Hydroxide and peroxide of magnesium:
- - - Hydroxide
- - - Peroxide
- Oxides, hydroxides and peroxides, of strontium or barium
7.5
7.5
7.5
Zinc oxide; zinc peroxide:

- - - Zinc oxide
- - - Zinc peroxide
2.5
7.5
2818 10 00 00
2818 20 00 00
2818 30 00 00
Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide:
- Artificial corundum, whether or not chemically defined
- Aluminium oxide, other than artificial corundum
- Aluminium hydroxide
7.5
7.5
7.5
2819
2819 10 00 00
2819 90 00
10
90
Chromium oxides and hydroxides:

- Chromium trioxide
- Other:
- - - Chromic oxide
- - - Other
2820
2820 10 00 00
2820 90 00 00
Manganese oxides:
- Manganese dioxide
- Other
7.5
7.5
2821
Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined
iron evaluated as Fe2O3:
- Iron oxides and hydroxides:
- - - Iron hydroxides
- - - Other
- Earth colours
7.5
7.5
7.5
Cobalt oxides and hydroxides; commercial cobalt oxides:

- - - Commercial cobalt oxides:
- - - - Other
- - - Other
7.5
7.5
7.5
2823 00 00 00
Titanium oxides
2.5
2824
2824 10 00 00
2824 20 00 00
2824 90 00 00
Lead oxides; red lead and orange lead:

- Lead monoxide (litharge, massicot)
- Red lead and orange lead
- Other
7.5
7.5
7.5
2825
Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal
oxides, hydroxides and peroxides:
- Hydrazine and hydroxylamine and their inorganic salts
- Lithium oxide and hydroxide
- Vanadium oxides and hydroxides:
- - - Divanadium pentoxide
- - - Other
2815 11 00 00
2815 12 00 00
2815 20 00
10
90
2815 30 00 00
2816
2816 10 00
10
90
2816 40 00 00
2817 00
10 00
90 00
2818
2821 10 00
10
90
2821 20 00 00
2822 00
11 00
19 00
90 00
2825 10 00 00
2825 20 00 00
2825 30 00
10
90
7.5
7.5
20
20
7.5
7.5
7.5
7.5
7.5
7.5
7.5
110
Code
Description
2825 40 00
10
90
2825 50 00
10
90
2825 60 00 00
2825 70 00 00
2825 80 00 00
2825 90 00
10
20
30
40
50
60
70
80
90
- Nickel oxides and hydroxides:

- - - Oxides
- - - Hydroxides
- Copper oxides and hydroxides:
- - - Oxides
- - - Hydroxides
- Germanium oxides and zirconium dioxide
- Molybdenum oxides and hydroxides
- Antimony oxides
- Other:
- - - Calcium oxides and hydroxides
- - - Calcium peroxides
- - - Beryllium oxides
- - - Beryllium hydroxides
- - - Tungsten oxides and hydroxides
- - - Zirconium oxides
- - - Mercury oxides
- - - Tin oxides: Stannous oxide (brown oxide) and stannic oxide (stannic anhydride)
- - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
V. SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS

2826
2826 11 00 00
2826 12 00 00
2826 19
10 00
90
10
90
2826 20 00 00
2826 30 00 00
2826 90 00
10
90
2827
Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts:

- Fluorides:
- - Of ammonium or of sodium
- - Of aluminium
- - Other:
- - - Sodium aluminium fluoride
- - - Other:
- - - - Of beryllium
- - - - Other
- Fluorosilicates of sodium or of potassium
- Sodium hexafluoroaluminate (synthetic cryolite)
- Other:
- - - Potassium fluozirconate
- - - Other
10
90
2827 59 00 00
2827 60 00
10
20
30
90
Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides:
- Ammonium chloride
- Calcium chloride
- Other chlorides:
- - Of magnesium
- - Of aluminium
- - Of iron
- - Of cobalt
- - Of nickel
- - Of zinc
- - Other:
- - - Of tin
- - - Of barium
- - - Other
- Chloride oxides and chloride hydroxides:
- - Of copper
- - Other:
- - - Of lead
- - - Other
- Bromides and bromide oxides:
- - Bromides of sodium or of potassium:
- - - Sodium bromide
- - - Potassium bromide
- - Other
- Iodides and iodide oxides:
- - - Sodium iodide
- - - Potassium iodide
- - - Other iodides
- - - Other
2828
2828 10 00 00
2828 90 00
10
20
30
40
90
Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites:

- Commercial calcium hypochlorite and other calcium hypochlorites
- Other:
- - - Chlorites
- - - Hypobromites
- - - Sodium hypochlorites
- - - Potassium hypochlorites
- - - Other hypochlorites
2827 10 00 00
2827 20 00 00
2827 31 00 00
2827 32 00 00
2827 33 00 00
2827 34 00 00
2827 35 00 00
2827 36 00 00
2827 39 00
10
20
90
2827 41 00 00
2827 49 00
10
90
2827 51 00
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
35
35
35
35
35
35
Code
Description
2829
2829 11 00 00
2829 19
10 00
20 00
30 00
90 00
2829 90 00
10
20
30
40
50
60
90
2830
2830 10 00
10
90
2830 20 00 00
2830 30 00 00
2830 90 00
11
19
20
30
40
50
60
70
80
90
Chlorates and perchlorates; bromates and perbromates; iodates and periodates:

- Chlorates:
- - Of sodium
- - Other:
- - - Of ammonium
- - - Of potassium
- - - Of barium
- - - Other
- Other:
- - - Ammonium perchlorate
- - - Sodium perchlorate
- - - Potassium perchlorate
- - - Other perchlorates
- - - Bromates, perbromates
- - - Iodates
- - - Other
Sulphides; polysulphides, whether or not chemically defined:
- Sodium sulphides:
- - - Sodium sulphide
- - - Other
- Zinc sulphide
- Cadmium sulphide
- Other:
- - - Polysulphides:
- - - - Of potassium, calcium, barium, iron, tin
- - - - Other
- - - Sulphides:
- - - - Of potassium
- - - - Of barium
- - - - Of tin
- - - - Of mercury
- - - - Of calcium
- - - - Of antimony
- - - - Of iron
- - - - Other
2831
2831 10 00 00
2831 90 00 00
Dithionites and sulphoxylates:

- Of sodium
- Other
2832
2832 10 00
Sulphites; thiosulphates:
- Sodium sulphites:
- - - Sodium hydrogen sulphite
- - - Sodium sulphite
- Other sulphites:
- - - Calcium sulphite
- - - Other
- Thiosulphates
10
90
2832 20 00
10
90
2832 30 00 00
2833
2833 11 00 00
2833 19 00 00
2833 21 00 00
2833 22 00 00
2833 23 00 00
2833 24 00 00
2833 25 00 00
2833 26 00 00
2833 27 00 00
2833 29 00
10
20
30
40
90
2833 30 00
10
20
30
90
2833 40 00
10
20
90
Sulphates; alums; peroxosulphates (persulphates):

- Sodium sulphates:
- - Disodium sulphate
- - Other
- Other sulphates:
- - Of magnesium
- - Of aluminium
- - Of chromium
- - Of nickel
- - Of copper
- - Of zinc
- - Of barium
- - Other:
- - - Of cadmium
- - - Of cobalt, of titanium
- - - Of iron
- - - Of mercury, of lead
- - - Other
- Alums:
- - - Of ammonium
- - - Of potassium
- - - Of chromium
- - - Other
- Peroxosulphates (persulphates):
- - - Of potassium
- - - Of ammonium
- - - Other
111
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
27.5
35
2.5
7.5
35
10
7.5
2.5
2.5
2.5
2.5
2.5
35
35
35
35
7.5
7.5
7.5
112
Code
Description
2834
2834 10 00 00
2834 21
10 00
90 00
2834 29
10
10
90
90
10
20
30
40
50
60
80
2835
2835 10 00 00
2835 22 00 00
2835 23 00 00
2835 24
10 00
90 00
2835 25 00 00
2835 26 00 00
2835 29
10 00
90
10
20
90
2835 31 00 00
2835 39
10 00
90 00
2836
2836 10 00 00
2836 20
10 00
90 00
2836 30 00 00
2836 40 00 00
2836 50 00 00
2836 60 00 00
2836 70 00
10
90
2836 91 00 00
2836 92 00 00
2836 99 00
10
91
92
93
94
99
2837
2837 11 00 00
2837 19 00
10
20
30
90
2837 20 00
10
Nitrites; nitrates:
- Nitrites
- Nitrates:
- - Of potassium:
- - - For use as fertilizer
- - - Other
- - Other:
- - - Calcium nitrate with a nitrogen content not exceeding 16%:
- - - - Put up in tablets, in similar forms, or in packings of a gross weight not exceeding 10 kg
- - - - Other
- - - Other:
- - - - Of barium
- - - - Of beryllium, of cadmium, of cobalt, of nickel
- - - - Of copper, of mercury
- - - - Of lead
- - - - Of calcium, with a nitrogen content exceeding 16%
- - - - Of bismuth
- - - - Other
Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined:
- Phosphinates (hypophosphites) and phosphonates (phosphites)
- Phosphates:
- - Of mono- or disodium
- - Of trisodium
- - Of potassium:
- - - Other
- - Calcium hydrogenorthophosphate (dicalcium phosphate)
- - Other phosphates of calcium
- - Other:
- - - Triammonium orthophosphate
- - - Other:
- - - - Ammonium phosphates
- - - - Sodium phosphates
- - - - Other phosphates
- Polyphosphates:
- - Sodium triphosphate (sodium tripolyphosphate)
- - Other:
- - - Of potassium, for use as fertilizer
- - - Other
Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate:
- Commercial ammonium carbonate and other ammonium carbonates
- Disodium carbonate:
- - - Dense, granulated
- - - Other
- Sodium hydrogencarbonate (sodium bicarbonate)
- Potassium carbonates
- Calcium carbonate
- Barium carbonate
- Lead carbonates:
- - - Basic (white lead)
- - - Other
- Other:
- - Lithium carbonates
- - Strontium carbonate
- - Other:
- - - Bismuth carbonate
- - - Other:
- - - - Magnesium carbonates
- - - - Copper carbonates
- - - - Carbonates of beryllium or of cobalt
- - - - Other carbonates
- - - - Peroxocarbonates
Cyanides, cyanide oxides and complex cyanides:
- Cyanides and cyanide oxides:
- - Of sodium
- - Other:
- - - Of potassium
- - - Of calcium
- - - Of cadmium
- - - Other
- Complex cyanides:
- - - Ammonium ferricyanide
Rate of
duty (%)
7.5
2.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
2.5
7.5
2.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
20
30
40
50
90
2838 00
10 00
20 00
90 00
2839
2839 11 00 00
2839 19 00 00
2839 20 00 00
2839 90
11 00
19 00
90
10
90
2840
2840 11 00
10
90
2840 19 00 00
2840 20 00 00
2840 30 00
10
90
2841
2841 10 00 00
2841 20 00
10
90
2841 30 00 00
2841 50
10
10
90
90 00
2841 61 00 00
2841 69 00 00
2841 70 00 00
2841 80 00 00
2841 90 00
10
20
30
90
2842
2842 10
11 00
19 00
90 00
2842 90 00
11
12
13
14
15
16
19
21
22
23
24
113
Rate of
duty (%)
- - - Sodium ferricyanide
- - - Potassium ferricyanide
- - - Other ferricyanides
- - - Sulphocyanides
- - - Other complex cyanides
7.5
7.5
7.5
7.5
7.5
Fulminates, cyanates and thiocyanates:

- - - Fulminates
- - - Cyanates
- - - Thiocyanates
7.5
7.5
7.5
Silicates; commercial alkali metal silicates:

- Of sodium:
- - Sodium metasilicates
- - Other
- Of potassium
- Other:
- - - Commercial silicates of other alkali metals:
- - - - Other
- - - Other:
- - - - Of zirconium
- - - - Other
Borates; peroxoborates (perborates):
- Disodium tetraborate (refined borax):
- - Anhydrous:
- - - For the manufacture of sodium peroxoborate
- - - Other
- - Other
- Other borates
- Peroxoborates (perborates):
- - - Of sodium
- - - Other
Salts of oxometallic or peroxometallic acids:
- Aluminates
- Chromates of zinc or of lead:
- - - Of zinc
- - - Of lead
- Sodium dichromate
- Other chromates and dichromates; peroxochromates:
- - - Dichromates and peroxochromates:
- - - - Potassium dichromate
- - - - Other
- - - Other
- Manganites, manganates and permanganates:
- - Potassium permanganate
- - Other
- Molybdates
- Tungstates (wolframates)
- Other:
- - - Antimonates
- - - Zincates
- - - Vanadates
- - - Other
Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not
chemically defined), other than azides:
- Double or complex silicates, including aluminosilicates whether or not chemically defined:
- - - Aluminosilicates, not chemically defined:
- - - - Other
- - - Other
- Other:
- - - Arsenites:
- - - - Of mercury
- - - - Of sodium
- - - - Of zinc
- - - - Of copper
- - - - Of lead
- - - - Of calcium
- - - - Other
- - - Arsenates:
- - - - Of mercury
- - - - Of sodium
- - - - Of potassium
- - - - Of calcium
27.5
27.5
35
35
27.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
35
35
35
35
35
35
35
35
35
35
35
114
Code
Description
25
26
29
31
35
41
45
51
55
61
65
71
75
79
90
- - - - Of copper
- - - - Of lead
- - - - Other
- - - Other:
- - - - Simple, double or complex salts of selenium or tellurium acids
- - - - Ammonium chlorostannate
- - - - Double or complex iodides
- - - - Ammonium nickel sulphate
- - - - Double or complex sulphates
- - - - Double or complex phosphates
- - - - Double or complex carbonates
- - - - Double or complex zincates or vanadates
- - - - Double or complex chromates
- - - - Double or complex dichromates or perchromates
- - - - Ammonium zinc chloride
- - - - Other
Rate of
duty (%)
35
35
35
7.5
35
35
35
35
35
35
35
35
35
35
35
VI. MISCELLANEOUS
2843
2843 10 00
10
90
2843 21 00 00
2843 29 00 00
2843 30 00 00
2843 90 00
10
90
2844
2844 10
10 00
90
10
91
99
2844 20 00 00
2844 30
10 00
21 00
29 00
30 00
90
10
90
2844 40 00
10
21
29
91
92
99
2844 50 00 00
Colloidal precious metals; inorganic or organic compounds of precious metals, whether or

not chemically defined; amalgams of precious metals:
- Colloidal precious metals:
- - - Silver
- - - Other
- Silver compounds:
- - Silver nitrate
- - Other
- Gold compounds
- Other compounds; amalgams:
- - - Amalgams
- - - Other
Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these
products:
- Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products
and mixtures containing natural uranium or natural uranium compounds:
- - - Ferro-uranium
- - - Other:
- - - - Unwrought; waste and scrap
- - - - Other:
- - - - - Bars, rods, profiles, wire, plates, sheets and strip
- - - - - Other
- 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
- 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:
- - - Uranium depleted in U235; thorium; alloys (including cermets):
- - - - Unwrought; waste and scrap
- - - - Worked:
- - - - - Bolts and nuts (whether or not threaded), screws, screw hooks and screw rings, rivets, cotter-pins, cotters and the like, washers (including split washers and spring washers):
- - - - - - For fixing orthopaedic appliances or for medical and/or surgical uses, imported by or on
behalf of the practitioners concerned (proof of use and inventory figures may be requested at a later date)
- - - - - - Other
- - - - - Other
- - - Other:
- - - - Inorganic compounds of thorium or of uranium depleted in U235, whether or not intermixed
- - - - Other
- Radioactive elements and isotopes and compounds other than those of subheading 2844 10,
2844 20 or 2844 30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues:
- - - Inorganic products of the kind used as luminophores
- - - Radioactive residues:
- - - - Of thorium or of uranium depleted in U235, whether or not intermixed
- - - - Other
- - - Other:
- - - - Artificial radioactive isotopes and their compounds
- - - - Fissile chemical elements and isotopes; their compounds, alloys, dispersions and cermets
- - - - Other radioactive chemical elements and radioactive isotopes, their compounds, inorganic
or organic; alloys, dispersions and cermets, containing these elements or isotopes or their
inorganic or organic compounds
- Spent (irradiated) fuel elements (cartridges) of nuclear reactors
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
115
Rate of
duty (%)
Code
Description
2845 10 00 00
2845 90 00
10
90
Isotopes other those of heading 2844; compounds, inorganic or organic, of such isotopes,
whether or not chemically defined:
- Heavy water (deuterium oxide)
- Other:
- - - Deuterium and compounds thereof; mixtures and solutions containing deuterium, in which the
ratio of deuterium atoms to hydrogen atoms exceeds 1:5 000
- - - Other
2846 10 00 00
2846 90 00 00
Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of

mixtures of these metals:
- Cerium compounds
- Other
7.5
7.5
Hydrogen peroxide, whether or not solidified with urea:

- - - Solid
- - - Other
7.5
7.5
2845
2846
2847 00 00
10
90
2848 00
10 00
21 00
29 00
30
10
20
90
91 00
99 00
2849
2849 10
10 00
91 00
99 00
2849 20
10 00
91 00
99 00
2849 90
10
10
20
90
91 00
99 00
2850 00
10
11
19
21
29
30
91
99
91 00
99 00
2851 00 00
10
20
30
40
90
Phosphides, whether or not chemically defined, excluding ferrophosphorus:

- - - Of copper (phosphor copper) containing more than 15% by weight of phosphorus:
- - - - Chemically defined
- - - - Other:
- - - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - - Other
- - - Of other metals or non-metals:
- - - - Chemically defined:
- - - - - Of calcium
- - - - - Of zinc
- - - - - Other
- - - - Other:
- - - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - - - Other
Carbides, whether or not chemically defined:
- Of calcium:
- - - Chemically defined
- - - Other:
- - - - Other
- Of silicon:
- - - Chemically defined
- - - Other:
- - - - Other
- Other:
- - - Chemically defined:
- - - - Of boron
- - - - Of aluminium, chromium, molybdenum, tungsten, vanadium, tantalum or titanium
- - - - Other
- - - Other:
- - - - Other
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other
than compounds which are also carbides of heading 2849:
- - - Chemically defined:
- - - - Hydrides
- - - - Nitrides
- - - - Azides:
- - - - - Of lead
- - - - - Other
- - - - Silicides
- - - - Borides:
- - - - - Of calcium
- - - - - Other
- - - Other:
- - - - Other
7.5
7.5
Other inorganic compounds (including distilled or conductivity water and water of similar
purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals:
- - - Liquid air (whether or not rare gases have been removed); compressed air
- - - Distilled and conductivity water and water of similar purity
- - - Amalgams, other than amalgams of precious metals
- - - Cyanogen chloride
- - - Other
35
35
35
35
35
7.5
7.5
7.5
7.5
7.5
7.5
7.5
116
CHAPTER 29
ORGANIC CHEMICALS
NOTES
1. Except where the context otherwise requires, the headings of this Chapter apply only to:
a) separate chemically defined organic compounds, whether or not containing impurities;
b) mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of
acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);
c) the products of headings 2936 to 2939 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading
2940, or the products of heading 2941, whether or not chemically defined;
d) the products mentioned in a), b) or c) above dissolved in water;
e) the products mentioned in a), b) or c) above dissolved in other solvents provided that the solution constitutes a normal
and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;
f) the products mentioned in a), b), c), d) or e) above with an added stabilizer (including an anti-caking agent) necessary for
their preservation or transport;
g) the products mentioned in a), b), c), d), e) or f) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product
particularly suitable for specific use rather than for general use;
h) the following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for
these salts and diazotizable amines and their salts.
a) goods of heading 1504 or crude glycerol of heading 1520;
b) ethyl alcohol (heading 2207 or 2208);
c) methane or propane (heading 2711);
d) the compounds of carbon mentioned in Note 2 to Chapter 28;
e) urea (heading 3102 or 3105);
f) colouring matter of vegetable or animal origin (heading 3203); synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading 3204) or dyes or other colouring matter put up in forms or packings for retail sale (heading 3212);
g) enzymes (heading 3507);
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 (heading 3606);
ij) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 3813; ink removers
put up in packings for retail sale, of heading 3824; or
k) optical elements, for example, of ethylenediamine tartrate (heading 9001).
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 2904 to 2906, 2908 to 2911 and 2913 to 2920, any reference to halogenated, sulphonated, nitrated or nitrosated
derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or
nitrosulphohalogenated derivatives.
Nitro and nitroso groups are not to be taken as nitrogen-functions for the purposes of heading 2929.
For the purposes of headings 2911, 2912, 2914, 2918 and 2922, oxygen-function is to be restricted to the functions (the
characteristic organic oxygen-containing groups) referred to in headings 2905 to 2920.
5. a) The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub-Chapters
are to be classified with that compound which is classified in the heading which occurs last in numerical order in these
sub-Chapters.
b) Esters of ethyl alcohol with acid-function organic compounds of sub-Chapters I to VII are to be classified in the same
heading as the corresponding acid-function compounds.
c) Subject to Note 1 to Section VI and Note 2 to Chapter 28:
1) inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of subChapters I to X or heading 2942, are to be classified in the heading appropriate to the organic compound;
2) salts formed between organic compounds of sub-Chapters I to X or heading 2942 are to be classified in the heading
appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed,
whichever occurs last in numerical order in the Chapter; and
3) co-ordination compounds, other than products classifiable in sub-chapter XI or heading 2941, are to be classified in
the heading which occurs last in numerical order in Chapter 29, among those appropriate to the fragments formed by
cleaving of all metal bonds, other than metal-carbon bonds.
d) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol
(heading 2905).
e) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.
6. The compounds of headings 2930 and 2931 are organic compounds the molecules of which contain, in addition to atoms of
hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic or lead) directly linked to carbon atoms.
Heading 2930 (organo-sulphur compounds) and heading 2931 (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).
117
7. Headings 2932, 2933 and 2934 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of
aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with
polybasic acids or imides of polybasic acids.
These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclizing function or
functions here listed.
a) the term hormones includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones);
b) the expression used primarily as hormones applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in
the synthesis of products of this heading.
SUBHEADING NOTES
1. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by
any other subheading and that there is no residual subheading named Other in the series of subheadings concerned.
2. Note 3 to Chapter 29 does not apply to the subheadings of this Chapter.
Code
Description
Rate of
duty (%)
I. HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED

OR NITROSATED DERIVATIVES
2901
2901 10 00
10
90
2901 21 00 00
2901 22 00 00
2901 23 00
10
90
2901 24 00 00
2901 29 00
10
90
2902
2902 11 00
10
90
2902 19 00
10
21
29
91
99
2902 20 00
10
90
2902 30 00
10
90
2902 41 00
10
90
2902 42 00
10
90
2902 43 00
10
90
2902 44 00
10
90
2902 50 00 00
2902 60 00 00
2902 70 00 00
Acyclic hydrocarbons:
- Saturated:
- - - For use as power or heating fuel
- - - Other
- Unsaturated:
- - Ethylene
- - Propene (propylene)
- - Butene (butylene) and isomers thereof:
- - - Other
- - Buta-1,3-diene and isoprene
- - Other:
- - - Other
Cyclic hydrocarbons:
- Cyclanes, cyclenes and cycloterpenes:
- - Cyclohexane:
- - - Other
- - Other:
- - - Cyclanic or cyclenic:
- - - - Azulenes
- - - - Other:
- - - - - For use as power or heating fuel
- - - - - Other
- - - Cycloterpenic:
- - - - Pinene, camphene, dipentene
- - - - Other
- Benzene:
- - - Other
- Toluene:
- - - Other
- Xylenes:
- - o-Xylene:
- - - Other
- - m-Xylene:
- - - Other
- - p-Xylene:
- - - Other
- - Mixed xylene isomers:
- - - Other
- Styrene
- Ethylbenzene
- Cumene
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
118
Code
Description
2902 90 00
10
20
30
40
90
2903
2903 11 00
10
90
2903 12 00 00
2903 13 00 00
2903 14 00 00
2903 15 00 00
2903 19 00
10
20
90
2903 21 00 00
2903 22 00 00
2903 23 00 00
2903 29 00 00
2903 30 00
11
19
21
29
90
2903 41 00 00
2903 42 00 00
2903 43 00 00
2903 44 00
10
90
2903 45 00
10
21
29
91
92
93
94
95
96
97
99
2903 46 00
10
20
90
2903 47 00 00
2903 49
10
01
02
03
04
05
06
07
08
09
11
12
13
14
15
16
17
- Other:
- - - Naphthalene
- - - Anthracene
- - - Diphenyl, triphenyls
- - - Cymenes
- - - Other
Halogenated derivatives of hydrocarbons:
- Saturated chlorinated derivatives of acyclic hydrocarbons:
- - Chloromethane (methyl chloride) and chloroethane (ethyl chloride):
- - - Chloromethane
- - - Chloroethane
- - Dichloromethane (methylene chloride)
- - Chloroform (trichloromethane)
- - Carbon tetrachloride
- - Ethylene dichloride (ISO) 1,2-dichloroethane
- - Other:
- - - 1,1,1-Trichloroethane (methyl chloroform)
- - - 1,2-Dichloropropane (propylene dichloride) and dichlorobutanes
- - - Other
- Unsaturated chlorinated derivatives of acyclic hydrocarbons:
- - Vinyl chloride (chloroethylene)
- - Trichloroethylene
- - Tetrachloroethylene (perchloroethylene)
- - Other
- Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons:
- - - Fluorinated derivatives:
- - - - 1,1,3,3,3-Pentafluoro-2-(trifluoromethyl)prop-1-ene
- - - - Other
- - - Brominated derivatives:
- - - - Methyl bromide
- - - - Other
- - - Iodinated derivatives
- Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens:
- - Trichlorofluoromethane
- - Dichlorodifluoromethane
- - Trichlorotrifluoroethanes
- - Dichlorotetrafluoroethanes and chloropentafluoroethane:
- - - Dichlorotetrafluoroethanes
- - - Chloropentafluoroethane
- - Other derivatives perhalogenated only with fluorine and chlorine:
- - - Chlorotrifluoromethane
- - - Pentachlorofluoroethane and tetrachlorodifluoroethanes:
- - - - Pentachlorofluoroethanes
- - - - Tetrachlorodifluoroethanes
- - - Other:
- - - - Heptachlorofluoropropanes
- - - - Hexachlorodifluoropropanes
- - - - Pentachlorotrifluoropropanes
- - - - Tetrachlorotetrafluoropropanes
- - - - Trichloropentafluoropropanes
- - - - Dichlorohexafluoropropanes
- - - - Chloroheptafluoropropanes
- - - - Other
- - Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes:
- - - Bromochlorodifluoromethane
- - - Bromotrifluoromethanes
- - - Dibromotetrafluoroethanes
- - Other perhalogenated derivatives
- - Other:
- - - Derivatives of methane, ethane or propane, halogenated only with fluorine and chlorine:
- - - - Chlorofluoromethane (CH2FCl: HCFC-31)
- - - - Chlorofluoroethanes (C2H4FCl: HCFC-151)
- - - - Chlorofluoropropanes (C3H6FCl: HCFC-271)
- - - - Dichlorofluoromethanes (CHFCl2: HCFC-21)
- - - - Chlorodifluoromethanes (CHF2Cl: HCFC-22)
- - - - Dichlorofluoroethanes (C2H3FCl2: HCFC-141)
- - - - 1,1-Dichloro-1-fluoroethane (CH3CFCl2: HCFC-141b)
- - - - Trichlorofluoroethanes (C2H2FCl3: HCFC-131)
- - - - Tetrachlorofluoroethanes (C2HFCl4: HCFC-121)
- - - - Chlorodifluoroethanes (C2H3F2Cl: HCFC-142)
- - - - 1-Chloro-1.1-difluoroethane (CH3CFCl2: HCFC-141b)
- - - - Dichlorodifluoroethanes (C2H2F2Cl2: HCFC-132)
- - - - Trichlorodifluoroethanes (C2HF2Cl3: HCFC-122)
- - - - Chlorotrifluoroethanes (C2H2F3Cl: HCFC-133)
- - - - Dichlorotrifluoroethanes (C2HF3Cl2: HCFC-123)
- - - - 1,1-Dichloro-2,2,2-trifluoroethane (CHCl2CF3: HCFC-123)
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
18
19
21
22
23
24
25
26
27
28
29
31
32
33
34
35
36
37
38
39
41
42
43
49
90
20
01
02
03
04
05
06
07
08
09
11
12
13
14
15
16
17
18
19
21
22
23
24
25
26
27
28
29
31
32
33
34
35
36
39
90
90 00
2903 51 00 00
2903 59 00 00
2903 61 00
10
20
90
2903 62
10 00
90 00
2903 69
10 00
90 00
- - - - Chlorotetrafluoroethanes (C2HF4Cl: HCFC-124)

- - - - 1-Chloro-1,2,2,2-tetrafluoroethanes (CHFCLCF3: HCFC-124)
- - - - Dichlorofluoropropanes (C3H5FCl2: HCFC-261)
- - - - Trichlorofluoropropanes (C3H4FCl3: HCFC-251)
- - - - Tetrachlorofluoropropanes (C3H3FCl4: HCFC-241)
- - - - Pentachlorofluoropropanes (C3H2FCl5: HCFC-231)
- - - - Hexachlorofluoropropanes (C3HFCl6: HCFC-221)
- - - - Chlorodifluoropropanes (C3H5F2Cl: HCFC-262)
- - - - Dichlorodifluoropropanes (C3H4F2Cl2: HCFC-252)
- - - - Trichlorodifluoropropanes (C3H3F2Cl3: HCFC-242)
- - - - Tetrachlorodifluoropropanes (C3H2F2Cl4: HCFC-232)
- - - - Pentachlorodifluoropropanes (C3HF2Cl5: HCFC-222)
- - - - Chlorotrifluoropropanes (C3H4F3Cl: HCFC-253)
- - - - Dichlorotrifluoropropanes (C3H3F3Cl2: HCFC-243)
- - - - Trichlorotrifluoropropanes (C3H2F3Cl3: HCFC-233)
- - - - Tetrachlorotrifluoropropanes (C3HF3Cl4: HCFC-223)
- - - - Chlorotetrafluoropropanes (C3H3F4Cl: HCFC-244)
- - - - Dichlorotetrafluoropropanes (C3H2F4Cl2: HCFC-234)
- - - - Trichlorotetrafluoropropanes (C3HF4Cl3: HCFC-224)
- - - - Chloropentafluoropropanes (C3H2F5Cl: HCFC-235)
- - - - Dichloropentafluoropropanes (C3HF5Cl2: HCFC-225)
- - - - 1,1-Dichloro-2,2,3,3,3- pentafluoropropane (CF3CF2CHCl2: HCFC-225ca)
- - - - 1,3-Dichloro-1.2,2,3,3- pentafluoropropane (CF2ClCF2CHClF: HCFC-225cb)
- - - - Chlorohexafluoropropane (C3HF6Cl: HCFC-226)
- - - - Other
- - - Derivatives of methane, ethane or propane, halogenated only with fluorine and bromine:
- - - - Bromofluoromethane
- - - - Dibromofluoromethane
- - - - Bromodifluoromethane
- - - - Bromofluoroethanes
- - - - Dibromofluoroethanes
- - - - Tribromofluoroethanes
- - - - Tetrabromofluoroethanes
- - - - Bromodifluoroethanes
- - - - Dibromodifluoroethanes
- - - - Tribromodifluoroethanes
- - - - Bromotrifluoroethanes
- - - - Dibromotrifluoroethanes
- - - - Bromotetrafluoroethanes
- - - - Bromofluoropropanes
- - - - Dibromofluoropropanes
- - - - Tribromofluoropropanes
- - - - Tetrabromofluoropropanes
- - - - Pentabromofluoropropanes
- - - - Hexabromofluoropropanes
- - - - Bromodifluoropropanes
- - - - Dibromodifluoropropanes
- - - - Tribromodifluoropropanes
- - - - Tetrabromodifluoropropanes
- - - - Pentabromodifluoropropanes
- - - - Bromotrifluoropropanes
- - - - Dibromotrifluoropropanes
- - - - Tribromotrifluoropropanes
- - - - Tetrabromotrifluoropropanes
- - - - Bromotetrafluoropropanes
- - - - Dibromotetrafluoropropanes
- - - - Tribromotetrafluoropropanes
- - - - Bromopentafluoropropanes
- - - - Dibromopentafluoropropanes
- - - - Bromohexafluoropropanes
- - - - Other
- - - Other
- Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons:
- - 1,2,3,4,5,6-Hexachlorocyclohexane
- - Other
- Halogenated derivatives of aromatic hydrocarbons:
- - Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene:
- - - Chlorobenzene
- - - p-dichlorobenzene
- - - Other
- - Hexachlorobenzene and DDT (1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane):
- - - DDT (1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane)
- - - Other
- - Other:
- - - Dichloronaphtalenes and octochloronaphtalenes
- - - Other
119
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
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7.5
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7.5
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7.5
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120
Code
Description
2904
2904 10 00
10
90
2904 20
10
10
90
90
10
20
30
90
2904 90 00
11
19
20
31
39
80
Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated:

- Derivatives, containing only sulpho groups, their salts and ethyl esters:
- - - Aromatic
- - - Other
- Derivatives containing only nitro or only nitroso groups:
- - - Mono-, di- and trinitrotoluenes:
- - - - Trinitrotoluenes
- - - - Mono- and dinitrotoluenes
- - - Other:
- - - - Dinitronaphtalenes
- - - - Trinitrobutylmetaxylene
- - - - Dinitrobutylparacymene
- - - - Other
- Other:
- - - Sulphonated derivatives:
- - - - Aromatic
- - - - Other
- - - Sulphohalogenated derivatives
- - - Nitrohalogenated derivatives:
- - - - Trichloronitromethane (chloropicrin)
- - - - Other
- - - Other compound derivatives
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
II. ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR

NITROSATED DERIVATIVES
2905
2905 11 00 00
2905 12 00 00
2905 13 00 00
2905 14 00
10
90
2905 15 00 00
2905 16 00
10
90
2905 17 00 00
2905 19 00
10
91
99
2905 22 00
10
20
90
2905 29
10 00
90
10
20
90
2905 31 00 00
2905 32 00 00
2905 39
10 00
90
10
90
2905 41 00 00
2905 42 00 00
2905 43 00 00
2905 44 00
10
90
2905 45 00 00
2905 49
10 00
20 00
30 00
Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

- Saturated monohydric alcohols:
- - Methanol (methyl alcohol)
- - Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol)
- - Butan-1-ol (n-butyl alcohol)
- - Other butanols:
- - - Tertiary-butyl alcohol
- - - Other butanols
- - Pentanol (amyl alcohol) and isomers thereof
- - Octanol (octyl alcohol) and isomers thereof:
- - - 2-Ethyl-1-hexanol (octanol isomer)
- - - Other
- - Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol)
- - Other:
- - - Metal alcoholates
- - - Other:
- - - - 3,3-Dimethylbutan-2-ol (pinacolyl alcohol)
- - - - Other
- Unsaturated monohydric alcohols:
- - Acyclic terpene alcohols:
- - - Geraniol and citronellol
- - - Linalol, rhodinol, nerol and vetirol
- - - Other
- - Other:
- - - Other:
- - - - Oleyl alcohol
- - - - Allyl alcohol
- - - - Other
- Diols:
(1)
- - Ethylene glycol (ethanediol)
- - Propylene glycol (propane-1,2-diol)
- - Other:
- - - Other:
- - - - Hexyleneglycol
- - - - Other diols
- Other polyhydric alcohols:
- - 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane)
- - Pentaerythritol
- - Mannitol
- - D-glucitol (sorbitol):
- - - In aqueous solution
- - - Other
- - Glycerol
- - Other:
- - - Chloral hydrate
- - - Esters of glycerol with acid-function compounds of heading 2904
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
Code
Description
90
10
90
2905 51 00 00
2905 59
10 00
20 00
80
10
30
90
2906
2906 11 00 00
2906 12 00 00
2906 13 00
10
90
2906 14 00 00
2906 19 00
10
90
2906 21 00 00
2906 29
10 00
90
10
20
90
- - - Other:
- - - - Triols and other tetrols
- - - - Other polyhydric alcohols
- Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols:
- - Ethchlorvynol (INN)
- - Other:
- - - Of chloral hydrate
- - - Of metal alcoholates
- - - Other:
- - - - Of saturated monohydric alcohols
- - - - Of unsaturated monohydric alcohols
- - - - Halogenated, sulphonated, nitrated or nitrosated derivatives of polyhydric alcohols
Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
- Cyclanic, cyclenic or cycloterpenic:
- - Menthol
- - Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols
- - Sterols and inositols:
- - - Sterols
- - - Inositols
- - Terpineols
- - Other:
- - - Other
- Aromatic:
- - Benzyl alcohol
- - Other:
- - - Other:
- - - - Cinnamyl alcohol
- - - - Phenethyl alcohol
- - - - Other
121
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
III. PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED,

SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
2907
2907 11 00 00
2907 12 00 00
2907 13 00
10
90
2907 14 00 00
2907 15 00 00
2907 19 00 00
2907 21 00 00
2907 22 00
10
90
2907 23 00 00
2907 29 00
10
20
30
90
2908
2908 10 00 00
2908 20 00
10
90
2908 90 00
11
12
13
14
15
16
19
90
Phenols; phenol-alcohols:
- Monophenols:
- - Phenol (hydroxybenzene) and its salts
- - Cresols and their salts
- - Octylphenol, nonylphenol and their isomers; salts thereof:
- - - Octylphenol, nonylphenol and their salts
- - - Other
- - Xylenols and their salts
- - Naphthols and their salts
- - Other
- Polyphenols, phenol-alcohols:
- - Resorcinol and its salts
- - Hydroquinone (quinol) and its salts:
- - - Hydroquinone
- - - Other
- - 4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts
- - Other:
- - - Dihydroxynaphtalenes and their salts
- - - 2,2-Di-(p-hydroxyphenyl)propane
- - - Phenol-alcohols
- - - Other
Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenolalcohols:
- Derivatives containing only halogen substituents and their salts
- Derivatives containing only sulpho groups, their salts and esters:
- - - Naphthalenesulphonic acids and their salts
- - - Other
- Other:
- - - Nitrated and nitrosated derivatives:
- - - - Trinitrophenol (picric acid)
- - - - Salts of picric acid
- - - - Lead trinitroresorcinate
- - - - Trinitroxylenols and their salts
- - - - Dinitrocresols, trinitrometacresol
- - - - Nitrophenols and their salts
- - - - Other
- - - Compound derivatives
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
122
Code
Description
Rate of
duty (%)
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
2909
2909 11 00 00
2909 19 00
10
90
2909 20 00 00
2909 30 00
10
20
30
40
90
2909 41 00 00
2909 42 00 00
2909 43 00 00
2909 44 00 00
2909 49 00
10
90
2909 50 00
10
90
2909 60 00 00
2910
2910 10 00 00
2910 20 00 00
2910 30 00 00
2910 90 00 00
2911 00 00
10
90
Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives:
- Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives:
- - Diethyl ether
- - Other:
- - - Ethyl ether; di(chloroethyl) ether
- - - Other
- Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
- Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives:
- - - Musk ambrette (2-methoxy-3,5-dinitro-4-methyl-t-butylbenzene)
- - - Diphenyl ether
- - - Mono- and dinitrophenetols
- - - Anethole
- - - Other
- Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
- - 2,2'-Oxydiethanol (diethylene glycol, digol)
- - Monomethyl ethers of ethylene glycol or of diethylene glycol
- - Monobutyl ethers of ethylene glycol or of diethylene glycol
- - Other monoalkylethers of ethylene glycol or of diethylene glycol
- - Other:
- - - Acyclic
- - - Cyclic
- Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated
derivatives:
- - - Guaiacol, potassium guaiacolsulphonate
- - - Other
- Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
7.5
2.5
2.5
Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring,

and their halogenated, sulphonated, nitrated or nitrosated derivatives:
- Oxirane (ethylene oxide)
- Methyloxirane (propylene oxide)
- 1-Chloro-2,3-epoxypropane (epichlorohydrin)
- Other
7.5
7.5
7.5
7.5
Acetals and hemiacetals whether or not with other oxygen function, and their halogenated,
sulphonated, nitrated or nitrosated derivatives:
- - - Piperonyl butoxide
- - - Other
7.5
7.5
V. ALDEHYDE-FUNCTION COMPOUNDS
2912
2912 11 00 00
2912 12 00 00
2912 13 00 00
2912 19 00
10
20
90
2912 21 00 00
2912 29 00
10
20
90
2912 30 00
10
90
2912 41 00 00
2912 42 00 00
2912 49 00 00
Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde:
- Acyclic aldehydes without other oxygen-function:
- - Methanal (formaldehyde)
- - Ethanal (acetaldehyde)
- - Butanal (butyraldehyde, normal isomer)
- - Other:
- - - Citral and citronellal
- - - Heptaldehyde (oenanthal)
- - - Other
- Cyclic aldehydes without other oxygen-function:
- - Benzaldehyde
- - Other:
- - - Cyclanic, cyclenic or cycloterpenic aldehydes
- - - Cinnamaldehyde
- - - Other
- Aldehyde-alcohols:
- - - Hydroxycitronellal
- - - Other
- Aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen-function:
- - Vanillin (4-hydroxy-3-methoxybenzaldehyde)
- - Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)
- - Other
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
2912 50 00
10
90
2912 60 00 00
2913 00 00
10
90
123
Rate of
duty (%)
- Cyclic polymers of aldehydes:

- - - Trioxymethylene
- - - Paraldehyde and metaldehyde
- Paraformaldehyde
7.5
7.5
7.5
Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912:

- - - Chloral
- - - Other
7.5
7.5
VI. KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS

2914
2914 11 00 00
2914 12 00 00
2914 13 00 00
2914 19 00
10
20
90
2914 21 00
10
90
2914 22 00 00
2914 23 00 00
2914 29 00 00
2914 31 00 00
2914 39 00
10
20
90
2914 40
10 00
90
10
90
2914 50 00 00
2914 61 00 00
2914 69 00
10
20
30
90
2914 70 00
10
20
90
Ketones and quinones, whether or not with other oxygen-function, and their halogenated,
sulphonated, nitrated or nitrosated derivatives:
- Acyclic ketones without other oxygen-function:
- - Acetone
- - Butanone (methyl ethyl ketone)
- - 4-Methylpentan-2-one (methyl isobutyl ketone)
- - Other:
- - - Monoketones
- - - Acetylacetone
- - - Other polyketones
- Cyclanic, cyclenic or cycloterpenic ketones without other oxygen-function:
- - Camphor:
- - - Crude natural
- - - Other (refined natural or synthetic)
- - Cyclohexanone and methylcyclohexanones
- - Ionones and methylionones
- - Other
- Aromatic ketones without other oxygen-function:
- - Phenylacetone (phenylpropan-2-one)
- - Other:
- - - Methyl naphthyl ketone
- - - Benzylideneacetone
- - - Other
- Ketone-alcohols and ketone-aldehydes:
- - - 4-Hydroxy-4-methyl-2-pentanone (diacetone alcohol)
- - - Other:
- - - - Acyclic, cyclanic, cyclenic or cycloterpenic
- - - - Aromatic
- Ketone-phenols and ketones with other oxygen-function
- Quinones:
- - Anthraquinone
- - Other:
- - - 1,4-Benzoquinone
- - - Naphthoquinone
- - - Benzanthrone
- - - Other
- Halogenated, sulphonated, nitrated or nitrosated derivatives:
- - - Musk ketone
- - - Bromocamphor
- - - Other
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
VII. CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND

PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES
2915
2915 11 00 00
2915 12 00 00
2915 13 00 00
2915 21 00
10
90
2915 22 00 00
2915 23 00 00
2915 24 00 00
2915 29 00
10
90
Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:
- Formic acid, its salts and esters:
- - Formic acid
- - Salts of formic acid
- - Esters of formic acid
- Acetic acid and its salts; acetic anhydride:
- - Acetic acid:
- - - Pyroligneous acid
- - - Other
- - Sodium acetate
- - Cobalt acetates
- - Acetic anhydride
- - Other:
- - - Pyrolignites (e.g., of calcium)
- - - Other
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
124
Code
2915 31 00 00
2915 32 00 00
2915 33 00 00
2915 34 00 00
2915 35 00 00
2915 39 00
10
20
30
40
50
90
2915 40 00 00
2915 50 00 00
2915 60 00
10
90
2915 70 00
10
20
30
40
90
2915 90 00
10
20
90
2916
2916 11
10 00
90 00
2916 12
10 00
90 00
2916 13 00 00
2916 14 00 00
2916 15 00
10
20
90
2916 19 00
10
20
30
90
2916 20 00 00
2916 31 00 00
2916 32 00
10
90
2916 34 00 00
2916 35 00 00
2916 39 00 00
2917
2917 11 00 00
2917 12 00 00
2917 13 00
10
90
2917 14 00 00
2917 19 00
10
90
Description
- Esters of acetic acid:

- - Ethyl acetate
- - Vinyl acetate
- - n-Butyl acetate
- - Isobutyl acetate
- - 2-Ethoxyethyl acetate
- - Other:
- - - Propyl acetate and isopropyl acetate
- - - Methyl acetate
- - - Amyl acetate, isoamyl acetate and glycerol acetate
- - - p-Cresyl acetate, phenylpropyl acetate, phenylmethyl acetate, rhodinyl acetate, santalyl acetete, phenylglycol acetate
- - - 16,17-Dehydropregnenolone acetate
- - - Other
- Mono-, di- or trichloroacetic acids, their salts and esters
- Propionic acid, its salts and esters
- Butanoic acids, pentanoic acids, their salts and esters:
- - - Butanoic acids, their salts and esters
- - - Pentanoic acids, their salts and esters
- Palmitic acid, stearic acid, their salts and esters:
- - - Palmitic acid
- - - Salts and esters of palmitic acid
- - - Stearic acid
- - - Zinc stearates, magnesium stearates
- - - Other salts and esters of stearic acid
- Other:
- - - Halides of acetic acid
- - - Bromoacetic acids, their salts and esters
- - - Other
Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides,
halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated
derivatives:
- Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids
and their derivatives:
- - Acrylic acid and its salts:
- - - Acrylic acid
- - - Salts of acrylic acid
- - Esters of acrylic acid:
- - - Butyl acrylate, 2-ethylhexyl acrylate
- - - Other
- - Methacrylic acid and its salts
- - Esters of methacrylic acid
- - Oleic, linoleic or linolenic acids, their salts and esters:
- - - Oleic acid
- - - Salts and esters of oleic acid
- - - Other
- - Other:
- - - Undecylenic acid
- - - Salts and esters of undecylenic acid
- - - Sorbic acid
- - - Other
- Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides,
peroxyacids and their derivatives
- Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
- - Benzoic acid, its salts and esters
- - Benzoyl peroxide and benzoyl chloride:
- - - Benzoyl peroxide
- - - Benzoyl chloride
- - Phenylacetic acid and its salts
- - Esters of phenylacetic acid
- - Other
Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:
- Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
- - Oxalic acid, its salts and esters
- - Adipic acid, its salts and esters
- - Azelaic acid, sebacic acid, their salts and esters:
- - - Azelaic acid, sebacic acid
- - - Salts and esters of azelaic acid and sebacic acid
- - Maleic anhydride
- - Other:
- - - Malonic acid, its salts and esters
- - - Other
Rate of
duty (%)
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
7.5
2.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
2917 20 00 00
- Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides,

peroxyacids and their derivatives
- Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
- - Dibutyl orthophthalates
- - Dioctyl orthophthalates
- - Dinonyl or didecyl orthophthalates
- - Other esters of orthophthalic acid:
- - - Diisooctyl, diisononyl and diisodecyl phthalates
- - - Other
- - Phthalic anhydride
- - Terephthalic acid and its salts
- - Dimethyl terephthalate
- - Other:
- - - Esters of terephthalic acid
- - - Other
2917 31 00 00
2917 32 00 00
2917 33 00 00
2917 34 00
10
90
2917 35 00 00
2917 36 00 00
2917 37 00 00
2917 39 00
10
90
2918
2918 11 00 00
2918 12 00 00
2918 13 00
10
90
2918 14 00 00
2918 15 00
10
90
2918 16 00
10
90
2918 19 00
10
20
30
40
50
91
99
2918 21 00
10
90
2918 22 00 00
2918 23 00
10
20
30
2918 29
10 00
90
10
20
30
40
50
60
90
2918 30 00
10
20
30
90
2918 90 00 00
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:
- - Lactic acid, its salts and esters
- - Tartaric acid
- - Salts and esters of tartaric acid:
- - - Crude calcium tartrate
- - - Other
- - Citric acid
- - Salts and esters of citric acid:
- - - Crude calcium citrate
- - - Other
- - Gluconic acid, its salts and esters:
- - - Calcium gluconate
- - - Other
- - Other:
- - - Malic acid, its salts and esters
- - - Cholic acid, deoxycholic acid and their salts
- - - Esters of cholic acid and deoxycholic acid
- - - Acyclic alcohol acids
- - - Phenylglycolic acid (mandelic acid), its salts and esters
- - - Cyclic alcohol acids:
- - - - 2,2-Diphenyl-2-hydroxyacetic acid (benzilic acid)
- - - - Other
- Carboxylic acids with phenol-function but without other oxygen-function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
- - Salicylic acid and its salts:
- - - Salicylic acid
- - - Salts of salicylic acid
- - O-Acetylsalicylic acid, its salts and esters
- - Other esters of salicylic acid and their salts:
- - - Methyl salicylate, phenyl salicylate (salol)
- - - Other esters of salicylic acid
- - - Other
- - Other:
- - - Di- and trichlorophenoxyacetic acids
- - - Other:
- - - - Sulphosalicylic acids, their salts and esters
- - - - p-hydroxybenzoic acid, its salts and esters
- - - - Gallic acid
- - - - Salts and esters of gallic acid
- - - - Hydroxynaphthoic acids, their salts and esters
- - - - Acetylsalicylic acid, its salts and esters
- - - - Other
- Carboxylic acids with aldehyde or ketone function but without other oxygen-function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
- - - Dehydrocholic acid and its salts
- - - Ethyl acetylacetate and its salts
- - - Acetylacetic acid and its salts
- - - Other
- Other
125
Rate of
duty (%)
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
2.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
VIII. ESTERS OF INORGANIC ACIDS OF NON-METALS AND THEIR SALTS, AND

THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED
DERIVATIVES
2919 00
10 00
Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives:
- - - Inositolhexaphosphoric acid, inositolhexaphosphates, lactophosphates
7.5
126
Code
Description
20 00
90
10
20
30
90
29 20
2920 10 00 00
2920 90
10
10
20
30
90
90
11
19
21
29
31
32
33
39
91
99
- - - o-, m- and p-Tricresylphosphates

- - - Other:
- - - - Tributyl phosphate, triphenyl phosphate, trixylenyl phosphates, trichloroethyl phosphate
- - - - Glycerophosphoric acids and glycerophosphates; guaiacol phosphate
- - - - Hectophosphates
- - - - Other
Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and
their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives:
- Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives
- Other:
- - - Nitrous or nitric esters and their halogenated, sulphonated, nitrated or nitrosated derivatives:
- - - - Dinitroglycol, hexanitromannitol
- - - - Nitroglycerine, tetranitropentaerythritol (penthrite)
- - - - Dinitrodiethylene glycol
- - - - Other
- - - Other:
- - - - Sulphuric esters, their salts and their halogenated, sulphonated, nitrated or nitrosated derivatives:
- - - - - Fatty-alcohol sulphates (C6 or higher)
- - - - - Other
- - - - Carbonic esters, their salts and their halogenated, sulphonated, nitrated or nitrosated derivatives:
- - - - - Guaiacol carbonate
- - - - - Other
- - - - Trimethyl phosphite; dimethyl phosphite; diethyl phosphite and triethyl phosphite:
- - - - - Trimethyl phosphite
- - - - - Triethyl phosphite
- - - - - Dimethyl phosphite
- - - - - Diethyl phosphite
- - - - Other esters of other inorganic acids of non-metals (excluding esters of hydrogen halides)
and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives:
- - - - - Silicic esters
- - - - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
IX. NITROGEN-FUNCTION COMPOUNDS

2921
2921 11 00 00
2921 12 00 00
2921 19 00
10
20
31
32
33
39
90
2921 21 00 00
2921 22 00 00
2921 29 00 00
2921 30 00
10
90
2921 41 00 00
2921 42 00
10
90
2921 43 00 00
2921 44 00
10
90
2921 45 00
10
90
Amine-function compounds:
- Acyclic monoamines and their derivatives; salts thereof:
- - Methylamine, di- or trimethylamine and their salts
- - Diethylamine and its salts
- - Other:
- - - Triethylamine and its salts
- - - Isopropylamine and its salts
- - - Bis(2-chloroethyl)ethylamine; chlormethine (INN) (bis(2-chloroethyl)methylamine); trichlormethine (INN) (tris(2-chloroethyl)amine) and N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl) 2chloroethylamines and their protonated salts:
- - - - Bis(2-chloroethyl)ethylamine
- - - - Chlormethine (INN) (bis(2-chloroethyl)methylamine)
- - - - Trichlormethine (INN) (tris(2-chloroethyl)amine)
- - - - N,N-Dialkyl (methyl, ethyl, n-propyl or isopropyl) 2-chloroethylamines and their protonated
salts
- - - Other
- Acyclic polyamines and their derivatives; salts thereof:
- - Ethylenediamine and its salts
- - Hexamethylenediamine and its salts
- - Other
- Cyclanic, cyclenic or cycloterpenic mono- or polyamines and their derivatives; salts thereof:
- - - Cyclohexylamine, N-dimethylcyclohexylamine and their salts
- - - Other
- Aromatic monoamines and their derivatives; salts thereof:
- - Aniline and its salts
- - Aniline derivatives and their salts:
- - - Trinitroanilines, tetranitroanilines
- - - Other
- - Toluidines and their derivatives; salts thereof
- - Diphenylamine and its derivatives; salts thereof:
- - - Hexanitrodiphenylamine (hexyl)
- - - Other
- - 1-Naphthylamine (-naphthylamine), 2-naphthylamine (-naphthylamine) and their derivatives;
salts thereof:
- - - -naphthylamine and its salts
- - - Other
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
Code
Description
2921 46 00
10
20
30
40
50
60
70
80
90
2921 49 00
10
20
90
2921 51 00
10
20
30
90
2921 59 00
10
20
30
90
2922
2922 11 00 00
2922 12 00 00
2922 13 00 00
2922 14 00 00
2922 19 00
11
12
19
20
30
90
2922 21 00 00
2922 22 00 00
2922 29 00
10
90
2922 31 00
10
20
90
2922 39 00 00
2922 41 00 00
2922 42 00 00
2922 43 00 00
2922 44 00 00
2922 49 00
10
20
30
90
2922 50 00
10
90
- - Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN);
salts thereof:
- - - Amfetamine (INN) and its salts
- - - Benzfetamine (INN) and its salts
- - - Dexamfetamine (INN) and its salts
- - - Etilamfetamine (INN) and its salts
- - - Fencamfamin (INN) and its salts
- - - Lefetamine (INN) and its salts
- - - Levamfetamine (INN) and its salts
- - - Mefenorex (INN) and its salts
- - - Phentermine (INN) and its salts
- - Other:
- - - Tetranitromethylaniline (tetryl)
- - - Xylidines, their halogenated, sulphonated, nitrated or nitrosated derivatives and their salts
- - - Other
- Aromatic polyamines and their derivatives; salts thereof:
- - o-, m-, p-Phenylenediamine, diaminotoluenes and their derivatives; salts thereof:
- - - o-, m-, p-Phenylenediamine and their derivatives; salts thereof:
- - - o-Phenylenediamine and its derivatives; salts thereof
- - - m-Phenylenediamine and its derivatives; salts thereof
- - - p-Phenylenediamine and its derivatives; salts thereof
- - - Diaminotoluenes and their derivatives; salts thereof
- - Other:
- - - Alkylphenylenediamines and their halogenated, sulphonated, nitrated or nitrosated derivatives; salts thereof
- - - Benzidine and its homologues, their halogenated, sulphonated, nitrated or nitrosated derivatives; salts thereof
- - - Diaminostilbene disulphonic acid and its salts
- - - Other
Oxygen-function amino-compounds:
- Amino-alcohols, other than those containing more than one kind of oxygen-function, their ethers
and esters; salts thereof:
- - Monoethanolamine and its salts
- - Diethanolamine and its salts
- - Triethanolamine and its salts
- - Dextropropoxyphene (INN) and its salts
- - Other:
- - - N,N-Dialkyl (methyl, ethyl, n-propyl or isopropyl) 2-aminoethanols and their protonated salts:
- - - - N,N-Dimethyl-2-aminoethanol and its protonated salts
- - - - N,N-Diethyl-2-aminoethanol and its protonated salts
- - - - Other
- - - Ethyldiethanolamine
- - - Methyldiethanolamine
- - - Other
- Amino-naphthols and other amino-phenols, other than those containing more than one kind of
oxygen-function, their ethers and esters; salts thereof:
- - Aminohydroxynaphthalenesulphonic acids and their salts
- - Anisidines, dianisidines, phenetidines and their salts
- - Other:
- - - Monoaminophenols, their derivatives and their salts
- - - Other
- Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than
one kind of oxygen-function; salts thereof:
- - Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof:
- - - Amfepramone (INN) and its salts
- - - Methadone (INN) and its salts
- - - Normethadone (INN) and its salts
- - Other
- Amino-acids other than those containing more than one kind of oxygen-function and their esters;
salts thereof:
- - Lysine and its esters; salts thereof
- - Glutamic acid and its salts
- - Anthranilic acid and its salts
- - Tilidine (INN) and its salts
- - Other:
- - - Sarcosine and its salts
- - - Aminoacetic acid
- - - p-Aminobenzoic acid, its salts and esters
- - - Other
- Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function:
- - - p-aminosalicylic acid, its salts and esters
- - - Other
127
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
128
Code
Description
2923 10 00 00
2923 20 00 00
2923 90 00
10
90
Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids,

- Choline and its salts
- Lecithins and other phosphoaminolipids
- Other:
- - - Trimethylglycocolle anhydride (betaine)
- - - Other
2923
2924
2924 11 00 00
2924 19 00
10
20
30
90
2924 21 00
10
90
2924 23 00 00
2924 24 00 00
2924 29 00
10
20
80
2925
2925 11 00 00
2925 12 00 00
2925 19 00 00
2925 20 00
10
20
90
2926
2926 10 00 00
2926 20 00 00
2926 30 00
Carboxyamide-function compounds; amide-function compounds of carbonic acid:

- Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof:
- - Meprobamate (INN)
- - Other:
- - - Asparagine
- - - Asparagine salts
- - - Acyclic ureides
- - - Other acyclic amides
- Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof:
- - Ureines and their derivatives; salts thereof:
- - - p-Ethoxyphenylurea (dulcin)
- - - Other
- - 2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts
- - Ethinamate (INN)
- - Other:
- - - Ureides
- - - Diethylaminoaceto-2,6-xylidide
- - - Other cyclical amides
Carboxyimide-function compounds (including saccharin and its salts) and imine-function
compounds:
- Imides and their derivatives; salts thereof:
- - Saccharin and its salts
- - Glutethimide (INN)
- - Other
- Imines and their derivatives; salts thereof:
- - - Aldimines
- - - Guanidine and its salts
- - - Other
Rate of
duty (%)
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
2.5
Nitrile-function compounds:
- Acrylonitrile
- 1-Cyanoguanidine (dicyandiamide)
- Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2-dimethylamino-4,4diphenylbutane):
- - - Fenproporex (INN) and its salts
- - - Methadone (INN) intermediate (4-cyano-2-dimethylamino-4,4-diphenylbutane)
- Other:
- - - Acetone cyanohydrin
- - - Adiponitrile
- - - Other
7.5
7.5
Diazo-, azo- or azoxy-compounds:

- - - Diazo compounds
- - - Other
7.5
7.5
2928 00 00 00
Organic derivatives of hydrazine or of hydroxylamine
7.5
2929
2929 10 00 00
2929 90 00
10
20
30
Compounds with other nitrogen-function:

- Isocyanates
- Other:
- - - Tetrazine
- - - N,N-Dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidodihalides
- - - N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl) dialkyl (methyl, ethyl, n-propyl or isopropyl)
phosphoramidates
- - - Other
10
90
2926 90 00
10
20
90
2927 00
10 00
90 00
90
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS,

NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES
2930
2930 10 00 00
2930 20 00 00
2930 30 00 00
2930 40 00 00
2930 90 00
10
20
30
40
Organo-sulphur compounds:
- Dithiocarbonates (xanthates)
- Thiocarbamates and dithiocarbamates
- Thiuram mono-, di- or tetrasulphides
- Methionine
- Other:
- - - Thiodiglycol
- - - Thiuram sulphides
- - - Thiourea
- - - Thiocarbanilide
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
Code
Description
50
60
71
72
73
74
75
76
77
78
79
81
82
83
84
89
91
99
2931 00 00
10
20
30
40
50
61
62
63
64
65
66
67
68
69
91
99
2932
2932 11 00 00
2932 12 00 00
2932 13 00 00
2932 19 00 00
2932 21 00
10
90
- - - Di-o-tolylthiourea
- - - Mercaptans
- - - [S-2-(Dialkyl (methyl, ethyl, n-propyl or isopropyl) amino)ethyl] hydrogen alkyl (methyl, ethyl, npropyl or isopropyl) phosphonothioates; their O-alkyl (C10, including cycloalkyl) esters; alkylated
or protonated salts thereof; 2-chloroethylchloromethyl sulphide; bis(2-chloroethyl) sulphide;
bis(2-chloroethylthio)methane; 1,2-bis(2-chloroethylthio)ethane; 1,3-bis(2-chloroethylthio)-npropane; 1,4-bis(2-chloroethylthio)-n-butane; 1,5-bis(2-chloroethylthio)-n-pentane; bis(2chloroethylthiomethyl)
ether;
bis(2-chloroethylthioethyl)
ether;
O,O-diethyl
S-[2(diethylamino)ethyl] phosphorothioate and its alkylated or protonated salts; N,N-Dialkyl (methyl,
ethyl, n-propyl or isopropyl) aminoethane-2-thiols and their protonated salts; thiodiglycol (INN)
(bis(2-hydroxyethyl) sulphide) and O-ethyl S-phenylethyldithiophosphonate (fonofos):
- - - - [S-2-(Dialkyl (methyl, ethyl, n-propyl or isopropyl) amino)ethyl] hydrogen alkyl (methyl, ethyl,
n-propyl or isopropyl) phosphonothioates; their O-alkyl (C10, including cycloalkyl) esters;
alkylated or protonated salts thereof
- - - - 2-Chloroethylchloromethyl sulphide
- - - - Bis(2-chloroethyl)sulphide
- - - - Bis(2-Chloroethylthio)methane
- - - - 1,2-Bis(2-chloroethylthio)ethane
- - - - 1,3-Bis(2-chloroethylthio)-n-propane
- - - - 1,4-Bis(2-chloroethylthio)-n-butane
- - - - 1,5-Bis(2-chloroethylthio)-n-pentane
- - - - Bis(2-chloroethylthiomethyl) ether
- - - - Other:
- - - - - Bis(2-chloroethylthioethyl) ether
- - - - - O,O-Diethyl S-[2-(diethylamino)ethyl] phosphorothioate and its alkylated or protonated salts
- - - - - N,N-Dialkyl (methyl, ethyl, n-propyl or isopropyl) aminoethane-2-thiols and their protonated
salts
- - - - - Thiodiglycol (INN) (bis(2-hydroxyethyl) sulfide)
- - - - - O-Ethyl S-phenyl ethyldithiophosphonate (fonofos)
- - - Other:
- - - - Containing a phosphorus atom to which is bonded one methyl, ethyl, n-propyl or isopropyl
group, but not further carbon atoms
- - - - Other
Other organo-inorganic compounds:
- - - Phenylarsinic acids and their substitution derivatives; salts and esters thereof
- - - Other organo-arsenic compounds
- - - Organo-mercury compounds
- - - Tetraethyllead
- - - Organo-silicon compounds
- - - O-Alkyl (C10, including cycloalkyl) alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonofluoridates; O-alkyl (C10, including cycloalkyl) N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidocyanidates; 2-chlorovinyldichloroarsine; bis(2-chlorovinyl)chloroarsine;
tris(2-chlorovinyl)arsine; alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonyl difluorides; [O2-(dialkyl (methyl, ethyl, n-propyl or isopropyl) amino)ethyl] hydrogen alkyl (methyl, ethyl, npropyl or isopropyl) phosphonites and their O-alkyl (C10, including cycloalkyl) esters; alkylated
or
protonated
salts
thereof;
O-isopropylmethylphosphonochloridate;
Opinacolylmethylphosphonochloridate:
- - - - O-Alkyl (C10, including cycloalkyl) alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonofluridates
- - - - O-Alkyl (C10, including cycloalkyl) N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidocyanidates
- - - - 2-Chlorovinyldichloroarsine
- - - - Bis(2-chlorovinyl)chloroarsine
- - - - Tris(2-Chlorovinyl)arsine
- - - - Alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonyl difluorides
- - - - [[O-2-(Dialkyl (methyl, ethyl, n-propyl or isopropyl) amino)ethyl] hydrogen alkyl (methyl,
ethyl, n-propyl or isopropyl) phosphonites and their O-alkyl (C10, including cycloalkyl) esters; alkylated or protonated salts thereof
- - - - O-Isopropylmethylphosphonochloridate
- - - - O-Pinacolylmethylphosphonochloridate
- - - Other:
- - - - Containing a phosphorus atom to which is bonded one methyl, ethyl, n-propyl or isopropyl
group, but not further carbon atoms
- - - - Other
Heterocyclic compounds with oxygen hetero-atom(s) only:
- Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure:
- - Tetrahydrofuran
- - 2-Furaldehyde (furfuraldehyde)
- - Furfuryl alcohol and tetrahydrofurfuryl alcohol
- - Other
- Lactones:
- - Coumarin, methylcoumarins and ethylcoumarins:
- - - Coumarin and methylcoumarins
- - - Ethylcoumarins
129
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
130
Code
Description
2932 29 00
10
20
90
2932 91 00 00
2932 92 00 00
2932 93 00 00
2932 94 00 00
2932 95 00 00
2932 99 00
10
90
2933
2933 11 00 00
2933 19 00 00
2933 21 00 00
2933 29 00 00
2933 31 00 00
2933 32 00 00
2933 33 00
11
12
13
14
15
16
17
18
19
21
22
23
24
25
26
27
28
29
80
2933 39 00
10
20
90
2933 41 00 00
2933 49 00 00
2933 52 00 00
2933 53 00
10
20
31
32
33
34
39
- - Other lactones:
- - - Santonin
- - - Phenolphthalein
- - - Other
- Other:
- - Isosafrole
- - 1-(1,3-Benzodioxol-5-yl)propan-2-one
- - Piperonal
- - Safrole
- - Tetrahydrocannabinols (all isomers)
- - Other:
- - - Benzofuran (coumarone)
- - - Other
Heterocyclic compounds with nitrogen hetero-atom(s) only:
- Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure:
- - Phenazone (antipyrin) and its derivatives
- - Other
- Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure:
- - Hydantoin and its derivatives
- - Other
- Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure:
- - Pyridine and its salts
- - Piperidine and its salts
- - Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), cetobemidone (INN),
difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN),
methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A,
phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram
(INN) and trimeperidine (INN); salts thereof:
- - - Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), cetobemidone (INN),
difenoxin (INN), diphenoxylate (INN), dipipanone (INN) and fentanyl (INN); salts thereof:
- - - - Alfentanil (INN) and its salts
- - - - Anileridine (INN) and its salts
- - - - Bezitramide (INN) and its salts
- - - - Bromazepam (INN) and its salts
- - - - Cetobemidone (INN) and its salts
- - - - Difenoxin (INN) and its salts
- - - - Diphenoxylate (INN) and its salts
- - - - Dipipanone (INN) and its salts
- - - - Fentanyl (INN) and its salts
- - - Methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A,
phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN) and propiram (INN); salts thereof:
- - - - Methylphenidate (INN) and its salts
- - - - Pentazocine (INN) and its salts
- - - - Pethidine (INN) and its salts
- - - - Pethidine (INN) intermediate A and its salts
- - - - Phencyclidine (INN) (PCP) and its salts
- - - - Phenoperidine (INN) and its salts
- - - - Pipradrol (INN) and its salts
- - - - Piritramide (INN) and its salts
- - - - Propiram (INN) and its salts
- - - Trimeperidine (INN) and its salts
- - Other:
- - - 3-Quinuclidinyl benzilate
- - - Quinuclidin-3-ol
- - - Other
- Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not
hydrogenated), not further fused:
- - Levorphanol (INN) and its salts
- - Other
- Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the
structure:
- - Malonylurea (barbituric acid) and its salts
- - Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital
(INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital
(INN), secobarbital (INN) and vinylbital (INN); their salts:
- - - Phenobarbital (INN) (phenylethylmalonylurea) and its salts
- - - Barbital (INN) (diethylmalonylurea) and its salts
- - - Allobarbital (INN), amobarbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN); salts
thereof:
- - - - Allobarbital (INN) and its salts
- - - - Amobarbital (INN) and its salts
- - - - Butalbital (INN) and its salts
- - - - Butobarbital and its salts
- - - - Cyclobarbital (INN) and its salts
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
91
92
93
94
99
2933 54 00 00
2933 55 00
10
20
30
40
2933 59 00 00
2933 61 00 00
2933 69 00
10
90
2933 71 00 00
2933 72 00
10
90
2933 79 00 00
2933 91 00
11
12
13
14
15
16
17
18
19
21
22
23
24
25
26
27
28
29
81
82
83
84
85
86
87
88
89
90
2933 99 00
10
20
30
40
50
90
- - - Methylphenobarbital (INN), pentobarbital (INN), secbutabarbital (INN), secobarbital (INN), vinylbital (INN); salts thereof:
- - - - Methylphenobarbital (INN) and its salts
- - - - Pentobarbital (INN) and its salts
- - - - Secbutabarbital (INN) and its salts
- - - - Secobarbital (INN) and its salts
- - - - Vinylbital (INN) and its salts
- - Other derivatives of malonylurea (barbituric acid); salts thereof
- - Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof:
- - - Loprazolam (INN) and its salts
- - - Mecloqualone (INN) and its salts
- - - Methaqualone (INN) and its salts
- - - Zipeprol (INN) and its salts
- - Other
- Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure:
- - Melamine
- - Other:
- - - Trimethylene trinitramine (hexogen)
- - - Other
- Lactams:
- - 6-Hexanelactam (-caprolactam)
- - Clobazam (INN) and methyprylon (INN):
- - - Clobazam (INN)
- - - Methyprylon (INN)
- - Other lactams
- Other:
- - Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate,
delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam
(INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof:
- - - Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), fludiazepam (INN); salts thereof:
- - - - Alprazolam (INN) and its salts
- - - - Camazepam (INN) and its salts
- - - - Chlordiazepoxide (INN) and its salts
- - - - Clonazepam (INN) and its salts
- - - - Clorazepate and its salts
- - - - Delorazepam (INN) and its salts
- - - - Diazepam (INN) and its salts
- - - - Estazolam (INN) and its salts
- - - - Fludiazepam (INN) and its salts
- - - Flunitrazepam (INN), flurazepam (INN), halazepam (INN), ethyl loflazepate (INN), lorazepam
(INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN);salts thereof:
- - - - Flunitrazepam (INN) and its salts
- - - - Flurazepam (INN) and its salts
- - - - Halazepam (INN) and its salts
- - - - Ethyl loflazepate (INN) and its salts
- - - - Lorazepam (INN) and its salts
- - - - Lormetazepam (INN) and its salts
- - - - Mazindol (INN) and its salts
- - - - Medazepam (INN) and its salts
- - - - Midazolam (INN) and its salts
- - - Nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN),
prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN); salts thereof:
- - - - Nimetazepam (INN) and its salts
- - - - Nitrazepam (INN) and its salts
- - - - Nordazepam (INN) and its salts
- - - - Oxazepam (INN) and its salts
- - - - Pinazepam (INN) and its salts
- - - - Prazepam (INN) and its salts
- - - - Pyrovalerone (INN) and its salts
- - - - Temazepam (INN) and its salts
- - - - Tetrazepam (INN) and its salts
- - - Triazolam (INN) and its salts
- - Other:
- - - Hexamethylenetetramine
- - - Carbazole and its salts
- - - Indole and 3-methyl-1H-indole (skatole) and their salts
- - - Aminoacridines and their derivatives
- - - Mercaptobenzimidazole
- - - Other
131
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
132
Code
Description
2934
2934 10 00 00
2934 20
10 00
20 00
90 00
2934 30 00 00
2934 91 00
11
12
13
14
15
16
17
91
92
93
94
95
99
2934 99 00
10
20
30
40
90
2935 00 00
10
21
29
30
40
50
90
Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds:
- Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure
- Compounds containing a benzothiazole ring-system (whether or not hydrogenated), not further
fused:
- - - Benzothiazyl disulphide
- - - Mercaptobenzothiazole and its salts
- - - Other
- Compounds containing in the structure a phenolthiazine ring-system (whether or not hydrogenated), not further fused
- Other:
- - Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide
(INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN),
phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof:
- - - Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide
(INN), haloxazolam (INN) and ketazolam (INN); salts thereof:
- - - - Aminorex (INN) and its salts
- - - - Brotizolam (INN) and its salts
- - - - Clotiazepam (INN) and its salts
- - - - Cloxazolam (INN) and its salts
- - - - Dextromoramide (INN) and its salts
- - - - Haloxazolam (INN) and its salts
- - - - Ketazolam (INN) and its salts
- - - Mesocarb (INN), oxazolam (INN), pemolin (INN), phendimetrazine (INN), phenmetrazine
(INN), sufentanil (INN); salts thereof:
- - - - Mesocarb (INN) and its salts
- - - - Oxazolam (INN) and its salts
- - - - Pemolin (INN) and its salts
- - - - Phendimetrazine (INN) and its salts
- - - - Phenmetrazine (INN) and its salts
- - - - Sufentanil (INN) and its salts
- - Other:
- - - Thiophene
- - - Sultones
- - - Sultams
- - - Nucleic acids and their salts
- - - Other
Sulphonamides:
- - - p-Aminobenzenesulphonamide and its salts
- - - p-Aminobenzenesulphonamide combined with heterocyclic compounds containing nitrogen
hetero-atom(s) only:
- - - - Sulfaquinoxaline
- - - - Other
- - - Heterocyclic compounds of p-aminobenzenesulphonamide
- - - Toluenesulphonamides
- - - Chlorinated sulphonamides (chloroamines) and their salts
- - - Other
Rate of
duty (%)
7.5
2.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
XI. PROVITAMINS, VITAMINS AND HORMONES

2936
2936 10 00 00
2936 21 00 00
2936 22 00 00
2936 23 00 00
2936 24 00
10
90
2936 25 00 00
2936 26 00 00
2936 27 00 00
2936 28 00 00
2936 29 00
10
20
30
90
2936 90 00
11
19
90
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:
- Provitamins, unmixed
- Vitamins and their derivatives, unmixed:
- - Vitamins A and their derivatives
- - Vitamin B1 and its derivatives
- - D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5) and its derivatives:
- - - Vitamin B3
- - - Other
- - Vitamin C and its derivatives
- - Vitamin E and its derivatives
- - Other vitamins and their derivatives:
- - - Vitamins H
- - - Vitamin B9
- - - Nicotinic acid (Pyridine--carboxylic acid)
- - - Other
- Other, including natural concentrates:
- - - Natural vitamin concentrates:
- - - - Natural vitamin A + D concentrates
- - - - Other
- - - Mixtures, whether or not in solution; non-aqueous solutions of provitamins or vitamins
7.5
2.5
7.5
7.5
2.5
2.5
7.5
7.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
2937
2937 11
10 00
91 00
99 00
2937 12 00
10
90
2937 19
10 00
90
10
91
99
2937 21 00 00
2937 22 00 00
2937 23 00 00
2937 29
10 00
90
10
90
2937 31 00 00
2937 39 00
10
90
2937 40 00 00
2937 50
10 00
90 00
2937 90
10 00
91 00
99 00
Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones:
- Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and
structural analogues:
- - Somatotropin, its derivatives and structural analogues:
- - - Products of subdivision 2934 99 00 90 as defined in Note 8 to this Chapter
- - - Other:
- - - - Of products of subdivision 2933 99 00 90 as defined in Note 8 to this Chapter
- - - - Other
- - Insulin and its salts:
- - - Insulin
- - - Insulin salts
- - Other:
- - - Other:
- - - - Gonadotropic hormones
- - - - Other:
- - - - - Of products of subdivision 2933 99 00 90 as defined in Note 8 to this Chapter
- - - - - Other
- Steroidal hormones, their derivatives and structural analogues:
- - Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone)
- - Halogenated derivatives of corticosteroidal hormones
- - Oestrogens and progestogens
- - Other:
- - - Other:
- - - - Acetals
- - - - Other
- Catecholamine hormones, their derivatives and structural analogues:
- - Epinephrine
- - Other:
- - - Adrenalin
- - - Other
- Amino-acid derivatives
- Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues:
- - - Other
- Other:
- - - Other:
- - - - Of products of subdivision 2933 99 00 90 as defined in Note 8 to this Chapter
- - - - Other
133
Rate of
duty (%)
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
XII. GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED

BY SYNTHESIS, AND THEIR SALTS, ETHERS ESTERS AND OTHER
DERIVATIVES
2938
2938 10 00 00
2938 90 00
10
20
90
2939
2939 11 00
10
20
30
40
51
52
53
54
59
Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other
derivatives:
- Rutoside (rutin) and its derivatives
- Other:
- - - Digitalis glycosides
- - - Glycyrrhizine and glycyrrhizates
- - - Other
Vegetable alkaloids, natural or reproduced by synthesis and their salts, ethers, esters and
other derivatives:
- Alkaloids of opium and their derivatives; salts thereof:
- - Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and
thebaine; salts thereof:
- - - Concentrates of poppy straw containing 50% or more by weight of alcoloids; salts thereof
- - - Thebaine and its salts
- - - Morphine, ethylmorphine and their salts
- - - Codeine and its salts
- - - Buprenorphine (INN), dihydrocodeine (INN), etorphine (INN), heroin and hydrocodone (INN);
salts thereof:
- - - - Buprenorphine (INN) and its salts
- - - - Dihydrocodeine (INN) and its salts
- - - - Etorphine (INN) and its salts
- - - - Heroin and its salts
- - - - Hydrocodone (INN) and its salts
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
134
Code
Description
91
92
93
94
95
99
2939 19 00
10
20
90
2939 21 00
10
90
2939 29 00 00
2939 30 00 00
2939 41 00 00
2939 42 00 00
2939 43 00 00
2939 49 00 00
2939 51 00 00
2939 59 00 00
2939 61 00 00
2939 62 00 00
2939 63 00 00
2939 69 00 00
2939 91 00
11
19
50
60
70
80
90
2939 99 00
10
20
30
40
90
- - - Hydromorphone (INN), nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN) and thebacon (INN); their salts:
- - - - Hydromorphone (INN) and its salts
- - - - Nicomorphine (INN) and its salts
- - - - Oxycodone (INN) and its salts
- - - - Oxymorphone (INN) and its salts
- - - - Pholcodine (INN) and its salts
- - - - Thebacon (INN) and its salts
- - Other:
- - - Diacetylmorphine and its salts
- - - Papaverine and its salts
- - - Other
- Alkaloids of cinchona and their derivatives; salts thereof:
- - Quinine and its salts:
- - - Quinine and quinine sulphate
- - - Other
- - Other
- Caffeine and its salts
- Ephedrines and their salts:
- - Ephedrine and its salts
- - Pseudoephedrine (INN) and its salts
- - Cathine (INN) and its salts
- - Other
- Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts
thereof:
- - Fenetylline (INN) and its salts
- - Other
- Alkaloids of rye ergot and their derivatives; salts thereof:
- - Ergometrine (INN) and its salts
- - Ergotamine (INN) and its salts
- - Lysergic acid and its salts
- - Other
- Other:
- - Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate;
salts, esters and other derivatives thereof:
- - - Cocaine and its salts:
- - - - Crude cocaine
- - - - Other
- - - Ecgonine
- - - Levometamfetamine
- - - Metamfetamine (INN)
- - - Metamfetamine racemate
- - - Other
- - Other:
- - - Emetine and its salts
- - - Theobromine
- - - Theobromine derivatives
- - - Nicotine and its salts
- - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
XIII. OTHER ORGANIC COMPOUNDS

2940 00 00
10
90
Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters and their salts, other than products of heading
2937, 2938 or 2939:
- - - Rhamnose, raffinose, mannose
- - - Other
2941
2941 10 00 00
2941 20 00
10
20
90
2941 30 00 00
2941 40 00 00
2941 50 00 00
2941 90 00
10
20
90
Antibiotics:
- Penicillins and their derivatives with a penicillanic acid structure; salts thereof
- Streptomycins and their derivatives; salts thereof:
- - - Streptomycin
- - - Dihydrostreptomycin
- - - Other
- Tetracyclines and their derivatives; salts thereof
- Chloramphenicol and its derivatives; salts thereof
- Erythromycin and its derivatives; salts thereof
- Other:
- - - Aureomycin
- - - Viomycin
- - - Other
2942 00 00
Other organic compounds:

- - - Cupric acetoarsenite (Schweinfurt green)
- - - Other
10
90
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
135
CHAPTER 30
PHARMACEUTICAL PRODUCTS
NOTES
a) foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters),
other than nutritional preparations for intravenous administration (Section IV);
b) plasters specially calcined or finely ground for use in dentistry (heading 2520);
c) aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 3301);
d) preparations of headings 3303 to 3307, even if they have therapeutic or prophylactic properties;
e) soap or other products of heading 3401 containing added medicaments;
f) preparations with a basis of plaster for use in dentistry (heading 3407); or
g) blood albumin not prepared for therapeutic or prophylactic uses (heading 3502).
2. For the purposes of heading 3002, the expression modified immunological products applies only to monoclonal antibodies
(MABs), antibody fragments, antibody conjugates and antibody fragment conjugates.
3. For the purposes of headings 3003 and 3004 and of Note 4 d) to this Chapter, the following are to be treated:
a) as unmixed products:
1) unmixed products dissolved in water;
2) all goods of Chapter 28 or 29; and
3) simple vegetable extracts of heading 1302, merely standardized or dissolved in any solvent;
b) as products which have been mixed:
1) colloidal solutions and suspensions (other than colloidal sulphur);
2) vegetable extracts obtained by the treatment of mixtures of vegetable materials; and
3) salts and concentrates obtained by evaporating natural mineral waters.
4. Heading 3006 applies only to the following, which are to be classified in that heading and in no other heading of the Nomenclature:
a) sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure;
b) sterile laminaria and sterile laminaria tents;
c) sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable;
d) opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being
unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed
together for such uses;
e) blood-grouping reagents;
f) dental cements and other dental fillings; bone reconstruction cements;
g) first-aid boxes and kits;
h) chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides;
ij) gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments;
k) waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life; and
l) appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates
ADDITIONAL NOTES
1. Subdivision 3002 30 91 00 covers only the following veterinary vaccines:
Viral vaccines:
- Vaccine against rabies
- Vaccine against equine plague
- Vaccine against dromedary smallpox
- Vaccines against avian pseudoplagues
Bacterial vaccines:
- Vaccines against animal enterotoxaemias
- Vaccines against bacterial anthrax
- Vaccines against symptomatic anthrax
- Vaccines against mixed anthraxes
2. Subdivisions 3004 20 94 00, 3004 20 95 00 and 3004 20 96 00 cover only goods containing the following antibiotics:
(a)
a) Netilmicin
(INN) :
Spiramycin
(INN)
Amikacin
(INN)
Rifampicin
(INN)
Rifamycin
(INN)
Thiamphenicol
(INN)
Chloramphenicol
(INN)
(a)
(INN): International Non-proprietary Name
136
Colistin
(INN)
Amphotericin B
(INN)
Erythromycin + Tretinoin
(INN)
Fusidic acid
(INN)
b) Aztreonam
(INN):
c) Bacitracin (INN) + Colistin (INN) + Hydrocortisone (INN) eye-drops
2 (2)
Subdivision 3004 90 60 00 covers only special enzymatic anti-inflammatories based on -amylase not combined with
any other active substances, used to treat congestion of the oropharynx (sore throats; congested mouths and throats).
3. Subdivisions 3004 90 94 00, 3004 90 95 00 and 3004 90 96 00 cover only the following:
a. homeopathic medicaments;
b. solutes for parenteral perfusions: solutes in containers holding 100 ml or more for intravenous administration, other than
glucose, sodium chlorate, sodium bicarbonate, mannitol or combinations thereof;
- Pharmaceutical specialties for use in:
c. Allergology:
House dust
House dust containing dust mites
Pollens of graminaceae
d. Cardiology, angiology and cardio-vascular illnesses:
1) Enalapril
(INN):
Hydrochlorothiazide
(INN)
Clonidine
(INN)
Deslanoside
(INN)
Amiodarone
(INN)
Dopamine
(INN)
Methyldopa
(INN)
Trinitrin
(INN)
Naftidrofuryl
(INN)
Isosorbide dinitrate
(INN)
Guanfacine
(INN)
Captopril
(INN)
Perindopril
(INN)
Nicardipine
(INN)
Lisinopril
(INN)
Ramipril
(INN)
Digitaline
(INN)
Dipyridamole
(INN)
Dihydralazine
(INN)
Oxprenolol
(INN)
Chlorthalidone
(INN)
Sotalol
(INN)
Timolol
(INN)
Nifedipine
(INN)
Pindolol
(INN)
Propranolol
(INN)
Metoprolol
(INN)
Anthocyanosidic extract
of Vaccinium myrtillus + (INN)
-Carotene
(INN)
Digoxin
(INN)
Acebutolol
(INN)
Molsidomine
(INN)
Bisoprolol
(INN)
Triamterene
(INN)
Protamine
(INN)
Dobutamine
(INN)
Digitoxin
(INN)
Digotoxin
(INN)
Benazepril
(INN)
Cilazapril and its salts
(INN)
Acetazolamide
(INN)
2) Felodipine
(INN):
Isradipine
(INN)
Nimodipine
(INN)
Lacidipine
(INN)
Trandolapril
(INN)
3) Abciximab
(INN):
Diltiazem
(INN)
e. Dermatology:
1) Calcipotriol
(INN):
2) Acitretin
(INN):
f. Endocrinology:
Carbimazole
(INN):
g. Gastroenterology:
1) Sodium alginate
(INN):
Omeprazole
(INN)
Lansoprazole
(INN)
Injectable famotidine
(INN)
Injectable ranitidine
(INN)
Products with a basis of activated charcoal (INN)
2) Mesalazine
(INN):
Glypressin
(INN)
3) Olsalazine
(INN):
h. Haematology and Haemostasis:
1) Human erythropoietin
(INN):
Indobufen
(INN)
Ticlopidine
(INN)
Heparin and its derivatives
(INN)
2) Aprotinin
(INN):
Desmopressin
(INN)
3) Enoxaparin
(INN):
ij. Immunology:
Azathioprine
(INN):
Ciclosporin
(INN)
k. Infectology:
1) Sulfamethoxazole +
Trimethoprim
(INN):
Metronidazole
(INN)
Zidovudine
(INN)
Aciclovir
(INN)
Flucytosine
(INN)
Ofloxacin and its derivatives
(INN)
Norfloxacin
(INN)
Ciprofloxacin
(INN)
2) Sparfloxacin
(INN)
3) Rifabutin
(INN):
Ribavirin
(INN)
l. Metabolism and nutrition:
Sodium fluoride
(INN):
Simvastatin
(INN)
Cholestyramine
(INN)
Phosphorus element
(INN)
Magnesium pidolate,
Injectable
(INN)
m. Neurology:
1) Chlorpromazine
(INN):
Levomepromazine
(INN)
Pipotiazine and its salts
(INN)
Thioridazine
(INN)
Viloxazine
(INN)
Moclobemide
(INN)
Fluphenazine and its salts
(INN)
Trimipramine
(INN)
Acetyl leucine
(INN)
Propericiazine
(INN)
Haloperidol
(INN)
Levodopa
(INN)
Carbamazepine
(INN)
Clonazepam
(INN)
Diazepam
(INN)
Acetazolamide
(INN)
Flumazenil
(INN)
Valproic acid
(INN)
Dihydroergotoxine
(INN)
Neostigmin
(INN)
Pyridostigmine bromide (INN)
Amitriptyline
(INN)
Lithium gluconate
(INN)
Clomipramine and its salts
(INN)
Dihydroergotamine
(INN)
Droperidol
(INN)
Phenobarbital
(INN)
2) Sumatriptan (or derivatives)
(INN)
3) Lithium
(INN):
Olanzapine
(INN)
137
138
n. Ophtalmology:
1) Befunolol
(INN):
Acetazolamide
(INN)
Benzododecinium and its salts
(INN)
Betaxolol
(INN)
Carteolol
(INN)
Idoxuridine
(INN)
Tropicamide
(INN)
Timolol
(INN)
Quinoleines, their salts and esters (INN)
2) Cyaninoside chloride
(INN)
Anthocyanosidic extract
of Vaccinium myrtillus +
-carotene
(INN)
3) Dorzolamide
(INN):
o. Parasitology:
1) Chloroquine
(INN):
Proguanil
(INN)
Quinimax
(INN)
Halofantrine
(INN)
Pyrimethamine
(INN)
Praziquantel
(INN)
2) Meglumine antimonate (INN)
p. Pneumology:
1) Bacterial ribosome +
Membraneous proteioglycanes
(INN):
Salbutamol
(INN)
Theophylline
(INN)
2) Terbutaline
(INN):
Budesonide
(INN)
Formoterol
(INN)
q. Rheumatology:
Lysine acetylsalicylate
Injectable
(INN):
aurothiopropanol sulphonate
Of sodium
(INN)
Injectable diclofenac
(INN)
Flurbiprofen
(INN)
Alfacalcidol
(INN)
Alpha-amylase
(INN)
r. Toxicology:
Pralidoxime (or derivatives)
(INN):
s. Urology and nephrology:
1) Acetazolamide
(INN):
Finasteride
(INN)
2) Alfuzosin
(INN)
Desmopressin
(INN)
Code
Description
3001
3001 10 00
10
91
99
3001 20 00 00
3001 90
10 00
90 00
3002
3002 10
10 00
20
10
91
99
Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin
and its salts; other human or animal substances prepared for therapeutic or prophylactic
uses, not elsewhere specified or included:
- Glands and other organs, dried, whether or not powdered:
- - - Powdered
- - - Not powdered:
- - - - Spinal cord and lungs
- - - - Other
- Extracts of glands or other organs or of their secretions
- Other:
- - - Heparin and its salts
- - - Other
Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of microorganisms (excluding yeasts) and similar products:
- Antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes:
- - - Haemoglobin, blood globulins and serum globulins
- - - Sera and the like:
- - - - Sera
- - - - Other:
- - - - - Prepared for therapeutic or prophylactic uses (viruses and toxins of all kinds)
- - - - - Other
Rate of
duty (%)
20
2.5
20
20
27.5
20
2.5
2.5
2.5
2.5

Code
Description
91 00
99
10
90
3002 20 00 00
3002 30
10 00
91 00
99 00
3002 90
10
10
90
90
11
19
91
99
3003
3003 10
10
10
20
90
90
10
20
90
3003 20
10 00
90 00
3003 31 00 00
3003 39
10 00
20 00
90 00
3003 40
10 00
90 00
3003 90
10
10
90
91
10
90
92 00
93 00
98
10
90
3004
3004 10
10 00
20 00
30 00
- - - Other:
- - - - Of animal origin
- - - - Other:
- - - - - Put up for retail sale
- Vaccines for human medicine
- Vaccines for veterinary medicine:
- - - Vaccines against foot-and-mouth disease
- - - Other:
- - - - Vaccines referred to in Additional Note 1 to this Chapter
- - - - Other
- Other:
- - - Ferments:
- - - - Lactic ferments
- - - - Other
- - - Other:
- - - - Of animal origin:
- - - - - Saxitoxin
- - - - - Other
- - - - Other:
- - - - - Ricin
- - - - - Other
Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more
constituents which have been mixed together for therapeutic or prophylactic uses, not put
up in measured doses or in forms or packings for retail sale:
- Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins
or their derivatives:
- - - For veterinary medicine:
- - - - Containing a mixture of penicillins or their derivatives and streptomycins or their derivatives
- - - - Other (containing penicillin or their derivatives (other than mixtures with streptomycins or
their derivatives)
- - - - Other
- - - Other:
- - - - Containing a mixture of penicillins or their derivatives and streptomycins or their derivatives
- - - - Other (containing penicillin or their derivatives (other than mixtures with streptomycins or
their derivatives)
- - - - Other
- Containing other antibiotics:
- - - For veterinary medicine
- - - Other
- Containing hormones or other products of heading 2937 but not containing antibiotics:
- - Containing insulin
- - Other:
- - - Other, oestradiol + progesterone (INN)
- - - Other
- Containing alkaloids or derivatives thereof but not containing hormones or other products of
heading 2937 or antibiotics:
- - - Other
- Other:
- - - For veterinary medicine:
- - - - Containing iodine or iodine compounds
- - - - Other
- - - Other:
- - - - Medicaments put up in microgranules (0.2 mm to 2 mm):
- - - - - Containing iodine or iodine compounds
- - - - - Other
- - - - Powders with a basis of lysine acetylsalicylate
- - - - Transperitoneal dialysis concentrate
- - - - Other:
- - - - - Containing iodine or iodine compounds
- - - - - Other
Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including
those in the form of transdermal administration systems) or in forms or packings for retail
sale:
- Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins
or their derivatives:
- - - Other, antimitotic, including pre- or post-operatory chemotherapy or radiotherapy preparations
- - - Other, streptomycins, cefixime (INN), cefpodoxime (INN), cefotaxime (INN), ceftriaxone (INN)
and cefotetan (INN)
139
Rate of
duty (%)
2.5
2.5
2.5
2.5
20
35
10
7.5
20
20
20
20
20
20
20
20
35
35
35
20
35
35
20
7.5
35
20
35
20
20
7.5
7.5
10
2.5
35
35
20
2.5
7.5
140
Code
91 00
92 00
93 00
99 00
3004 20
10 00
20 00
30 00
91 00
92 00
93 00
94 00
95 00
96 00
99 00
3004 31
10 00
20 00
91 00
92 00
93 00
99 00
3004 32
10 00
20 00
30 00
40 00
50 00
60 00
91 00
92 00
93 00
94 00
99 00
3004 39
10 00
20 00
30 00
40 00
50 00
91 00
92 00
93 00
99 00
3004 40
10 00
20 00
30 00
40 00
50 00
60 00
91 00
92 00
93 00
99 00
3004 50
10 00
20 00
30 00
91 00
Description
- - - Other:
- - - - Lyophilized
- - - - In aerosols or soft capsules
- - - - In prefilled syringe ampoules
- - - - Other
- Containing other antibiotics:
- - - Other, containing imipenem (INN) and cilastatin (INN)
- - - Other:
- - - - Lyophilized
- - - - Other, specified in Additional Note 2. a. to this Chapter
- - - - Other, specified in Additional Note 2. b. to this Chapter
- - - - Other, specified in Additional Note 2. c. to this Chapter
- - - - Other
- Containing hormones or other products of heading 2937 but not containing antibiotics:
- - Containing insulin:
- - - Biosynthetic human insulin
- - - Pig insulin
- - - Other:
- - - - Lyophilized
- - - - Other
- - Containing corticosteroid hormones, their derivatives and structural analogues:
- - - Other, betamethazone (INN), its salts and esters, methyl prednisolone (INN), its salts and esters;
paramethazone (INN), its salts and esters; triamcinolone acetonide (INN), its salts and esters;
triamcinolone (INN), its salts and esters; hydrocortisone hemisuccinate sodium salt (INN)
- - - Testosterone (INN) enanthate
- - - Other, -estradiol (INN) + estriol (INN), -estradiol (INN) + estriol (INN) + norethisterone
(INN) (or derivatives thereof), estriol (INN); estrone (INN) + equilin (INN) + dihydroequilin
(INN) + equilenin (INN) + dihydroequilenin (INN)
- - - Progesterone in oil capsules
- - - Other:
- - - - Lyophilized
- - - - In injectable suspensions
- - - - Other
- - Other:
- - - Other, calcitonin (INN); prostaglandins; oxytocin (INN); growth hormone (STH) and levothyroxine sodium (INN)
- - - Other, tetracosactide (INN)
- - - Other, glucagon (INN), gonadorelin (INN)
- - - Other:
- - - - Lyophilized
- - - - Other
- Containing alkaloids or derivatives thereof but not containing hormones or other products of
heading 2937 or antibiotics:
- - - Methylergometrine maleate (INN)
- - - Other, pilocarpine (INN); atropine (INN) and its salts; phenylephrine (INN); oxybuprocaine (INN)
- - - Other, timolol (INN) + pilocarpine (INN)
- - - Other, morphinic analgesics
- - - Other:
- - - - Lyophilized
- - - - Other
- Other medicaments containing vitamins or other products of heading 2936:
- - - Other, injectable vitamin K1; vitamins (A + B1 + B2+ B5 + B6 + PP + C + D2 + E) (INN); Pyridoxine + glutamic acid + aspartic acid; cytochrome C + nicotinamide + adenosine + sorbitol +
sodium succinate; etretinate (INN); isotretinoin (INN); tretinoin (INN)
- - - Other, calcium folinate (INN); anthocyanosidic extract of vaccinium myrtillus + tocopherol (INN)
- - - Other:
- - - - Lyophilized
Rate of
duty (%)
7.5
7.5
7.5
35
20
2.5
7.5
7.5
7.5
7.5
7.5
10
10
35
2.5
27.5
7.5
7.5
7.5
35
20
2.5
7.5
7.5
10
10
7.5
7.5
7.5
7.5
2.5
20
2.5
2.5
7.5
10
7.5
7.5
7.5
35
20
2.5
7.5
10
10
7.5
7.5
7.5
7.5
2.5
20
7.5
10
7.5

Code
92 00
93 00
99 00
3004 90
10 00
20 00
30 00
50 00
60 00
70 00
91 00
92 00
93 00
94 00
95 00
96 00
97 00
98 00
3005
3005 10
10
10
90
91 00
99
10
90
3005 90
10 00
91 00
99
10
20
90
3006
3006 10 00
10
90
3006 20 00 00
3006 30 00
11
19
90
3006 40
10 00
91 00
99 00
3006 50 00 00
3006 60
11 00
12 00
19 00
91 00
99 00
3006 70
10 00
90 00
141
Description
Rate of
duty (%)

- - - - Other
- Other:
- - - Other, artificial substitutes for human plasma
- - - Other, anesthesics other than those with a basis of lidocaine hydrochloride
- - - Other, specified in Additional Note 2 (2) to this Chapter
- - - Other medicaments for treating AIDS
- - - Other:
- - - - Lyophilized
- - - - Other, specified in Additional Notes 3a, 3b, 3c, 3d1), 3e1), 3f, 3g1), 3h1), 3ij, 3k1), 3l, 3m1),
3n1), 3o1), 3p1), 3q and 3s1) to this Chapter
- - - - Other, specified in Additional Notes 3d2), 3e2), 3g2), 3h2), 3k2), 3m2), 3n2), 3o2), 3p2), 3r
and 3s2) to this Chapter
- - - - Other, specified in Additional Notes 3d3), 3g3), 3h3), 3k3), 3m3) and 3n3) to this Chapter
- - - - Transperitoneal dialysis concentrate
- - - - Other
7.5
7.5
35
Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters,
poultices), impregnated or coated with pharmaceutical substances or put up in forms or
packings for retail sale for medical, surgical, dental or veterinary purposes:
- Adhesive dressings and other articles having an adhesive layer:
- - - Impregnated or coated with pharmaceutical substances (including patches):
- - - - Sticking plaster
- - - - Other
- - - Other:
- - - - Wadding
- - - - Other:
- - - - - Gauze
- - - - - Other
- Other:
- - - impregnated or coated with pharmaceutical substances
- - - Other:
- - - - Wadding
- - - - Other:
- - - - - Gauze
- - - - - Plaster bandages
- - - - - Other
Pharmaceutical goods specified in Note 4 to this Chapter:
- 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 dental
haemostatics:
- - - Sterile surgical catgut
- - - Other sterile suture materials and sterile tissue adhesives for surgical wound closure; sterile
laminaria and sterile laminaria tents
- Blood-grouping reagents
- Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient:
- - - Diagnostic reagents:
- - - - Of microbial origin
- - - - Other
- - - Other
- Dental cements and other dental fillings; bone reconstruction cements:
- - - Dental cements and other dental fillings
- - - Other:
- - - - Other
- First-aid boxes and kits
- Chemical contraceptive preparations based on hormones, on other products of heading No.
2937 or on spermicides:
- - - Chemical contraceptive preparations based on hormones:
- - - - Pills containing 0.15 mg of levonorgestrel (INN) and 0.03 mg of ethinyloestradiol (INN)
- - - - Implants
- - - - Other
- - - Other:
- - - - Other
- Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of
the body for surgical operations or physical examinations or as a coupling agent between the body
and medical instruments:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg
- - - Other
20
2.5
7.5
7.5
2.5
2.5
2.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
35
35
35
35
35
35
35
35
35
35
7.5
7.5
7.5
7.5
35
35
27.5
35
7.5
7.5
10
10
10
7.5
7.5
142
Code
Description
3006 80
10
10
20
30
40
50
90
21
10
20
30
40
50
60
90
22 00
23
10
20
90
29
10
20
30
40
50
90
31
10
20
30
40
50
90
32
10
90
33 00
34
10
20
90
35
10
90
39
10
20
30
40
50
60
70
90
41
10
20
30
40
50
60
90
- Waste pharmaceuticals:
- - - Of products of heading 3001:
- - - - Of products of subdivision 3001 10 00 10
- - - - Of products of subheading 3001 20 00 00
- - - - Of products of subheading 3002 10:
- - - - - Of products of subdivision 3002 10 10 00
- - - Of products of subheading 3003 31 00 00
Rate of
duty (%)
20
20
20
20
27.5
20
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
20
35
10
20
20
20
20
20
20
20
20
20
35
35
35
20
35
35
20
7.5
35
20
35
20
20
7.5
7.5
10
2.5
35
35
20
2.5
7.5
7.5
7.5
7.5
35

Code
Description
42
10
20
30
91
92
93
94
95
96
99
43
10
20
30
40
50
90
44
10
20
30
40
50
60
70
80
91
92
99
45
10
20
30
40
50
60
70
80
90
46
10
20
30
40
50
55
60
70
80
90
47
10
20
30
40
50
60
90
49
10
20
30
50
60
70
91
92
93
94
95
96
97
98

143
Rate of
duty (%)
20
2.5
7.5
7.5
7.5
7.5
7.5
10
10
35
7.5
27.5
7.5
7.5
7.5
35
20
2.5
7.5
7.5
10
10
7.5
7.5
7.5
7.5
35
20
2.5
7.5
7.5
10
7.5
7.5
7.5
35
20
2.5
7.5
10
10
7.5
7.5
7.5
7.5
35
20
7.5
10
7.5
7.5
7.5
35
20
2.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
10
10
2.5
35
144
Code
Description
51
10
20
30
40
90
59
10
20
30
40
90
91
10
90
92 00
93
10
20
90
94
10
20
90
95 00
96
10
20
30
40
90
99
10
90

Rate of
duty (%)
7.5
7.5
35
35
35
35
35
35
35
35
35
35
7.5
7.5
7.5
7.5
35
35
27.5
35
7.5
7.5
35
35
35
7.5
7.5
145
CHAPTER 31
FERTILIZERS
NOTES
a) animal blood of heading 0511;
b) separate chemically defined compounds (other than those answering to the descriptions in Note 2 a), 3 a), 4 a) or 5 below);
or
c) cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of heading 3824; optical elements of potassium chloride (heading 9001).
2. Heading 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in
heading 3105:
a) Goods which answer to one or other of the descriptions given below:
i) sodium nitrate, whether or not pure;
ii) ammonium nitrate, whether or not pure;
iii) double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
iv) ammonium sulphate, whether or not pure;
v) double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;
vi) double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;
vii) calcium cyanamide, whether or not pure or treated with oil;
viii) urea, whether or not pure.
b) 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-fertilizing substances.
d) Liquid fertilizers consisting of the goods of subparagraph a) ii) or viii) above, or of mixtures of those goods, in an aqueous
or ammoniacal solution.
heading 3105:
a) Goods which answer to one or other of the descriptions given below:
i) basic slag;
ii) natural phosphates of heading 2510, calcined or further heat-treated than for the removal of impurities;
iii) superphosphates (single, double or triple);
iv) calcium hydrogenorthophosphate containing not less than 0.2% by weight of fluorine calculated on the dry anhydrous product.
b) Fertilizers consisting of any of the goods described in a) above mixed together, but with no account being taken of the
fluorine content limit.
c) Fertilizers consisting of any of the goods described in a) or b) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilizing substances.
heading 3105:
a) goods which answer to one or other of the descriptions given below:
i) crude natural potassium salts (for example, carnallite, kainite and sylvite);
ii) potassium chloride, whether or not pure, except as provided in Note 1 c) above;
iii) potassium sulphate, whether or not pure;
iv) magnesium potassium sulphate, whether or not pure.
b) 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 3105.
6. For the purposes of heading 3105, the term other fertilizers applies only to products of a kind used as fertilizers and containing, as an essential constituent, at least one of the fertilizing elements nitrogen, phosphorus or potassium.
Code
Description
3101 00 00
10
20
30
41
49
51
59
91
99
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:
- - - Guano
- - - Other natural animal or vegetable fertilizers, whether or not mixed together or chemically treated
- - - Other:
- - - - Containing the three fertilizing elements: nitrogen, phosphorus and potassium
- - - - Containing the two fertilizing elements: nitrogen and phosphorus:
- - - - - With a nitrogen content exceeding 10% by weight
- - - - - Other
- - - - Containing the two fertilizing elements: nitrogen and potassium:
- - - - - Other
- - - - Other:
- - - - - Other
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
146
Code
Description
3102
3102 10
10 00
90 00
3102 21 00 00
3102 29 00
10
90
3102 30 00 00
3102 40 00
10
90
3102 50
10 00
90 00
3102 60 00 00
3102 70
10 00
90 00
3102 80 00 00
3102 90 00
10
90
3103
3103 10 00
11
19
90
3103 20 00 00
3103 90 00
10
20
90
Mineral or chemical fertilizers, nitrogenous:

- Urea, whether or not in aqueous solution:
- - - With a nitrogen content exceeding 45% by weight, in forms other than granules
- - - Other
- Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate:
- - Ammonium sulphate
- - Other:
- - - Ammonium sulphate-ammonium nitrate
- - - Other
- Ammonium nitrate, whether or not in aqueous solution
- Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilizing substances:
- - - Mixtures of ammonium nitrate with calcium carbonate
- - - Other
- Sodium nitrate:
- - - Natural sodium nitrate
- - - Other
- Double salts and mixtures of calcium nitrate and ammonium nitrate
- Calcium cyanamide:
- - - Calcium cyanamide with a nitrogen content not exceeding 25% by weight of the dry product
- - - Other
- Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution
- Other, including mixtures not specified in the foregoing subheadings:
- - - Calcium nitrate-magnesium nitrate
- - - Other
Mineral or chemical fertilizers, phosphatic:
- Superphosphates:
- - - Single or double:
- - - - Bone
- - - - Other
- - - Triple
- Basic slag
- Other:
- - - Calcined calcium phosphates (thermo-phosphates and fused phosphates) and heat-treated
natural aluminium calcium phosphates
- - - Dicalcium phosphates containing 0.2% or more by weight of fluorine
- - - Other
3104
3104 10 00 00
3104 20 00
10
90
3104 30
10 00
90 00
3104 90
10 00
20 00
90 00
Mineral or chemical fertilizers, potassic:

- Carnallite, sylvite and other crude natural potassium salts
- Potassium chloride:
- - - Other
- Potassium sulphate:
- - - Potassium sulphate with a K2O content not exceeding 52%
- - - Other
- Other:
- - - Potassium magnesium sulphate with a K2O content not exceeding 30%
- - - Other double sulphates of magnesium and of potassium
- - - Other
3105
Other mineral or chemical fertilizers containing the two fertilizing elements phosphorus
and potassium: other fertilizers; goods of this Chapter in tablets or similar forms or in
packages of a gross weight not exceeding 10 kg:
- Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding
10 kg:
- - - Potassium sulphate with a K2O content exceeding 52%; potassium magnesium sulphate with
a K2O content exceeding 30%; calcium cyanamide with a nitrogen content exceeding 25% by
weight of the dry product:
- - - - Potassium sulphate with a K2O content exceeding 52%
- - - - Potassium magnesium sulphate with a K2O content exceeding 30%
- - - - Calcium cyanamide with a nitrogen content exceeding 25% by weight of the dry product
- - - Urea, with a nitrogen content exceeding 45% by weight, in forms other than granules
- - - Sodium nitrates with a nitrogen content exceeding 16.3% by weight
- - - Other:
- - - - Urea
- - - - Other
- Mineral or chemical fertilizers containing the three fertilizing elements: nitrogen, phosphorus and
potassium
- Diammonium hydrogenorthophosphate (diammonium phosphate)
- Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with
diammonium hydrogenorthophosphate (diammonium phosphate)
- Other mineral or chemical fertilizers containing the two fertilizing elements nitrogen and phosphorus:
nitrogen and phosphorus:
- - Containing nitrates and phosphates
3105 10
10
10
20
90
20 00
30 00
90
10
90
3105 20 00 00
3105 30 00 00
3105 40 00 00
3105 51 00 00
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
Code
Description
3105 59 00
10
90
3105 60 00 00
3105 90 00
10
20
30
41
49
91
99
- - Other:
- - - With a nitrogen content exceeding 10% by weight
- - - Other
- Other mineral or chemical fertilizers containing the two fertilizing elements phosphorus and potassium:
phosphorus and potassium
- Other:
- - - With a basis of calcium nitrate
- - - With a basis of beetroot salts
- - - Other:
- - - - Containing the two fertilizing elements: nitrogen and potassium:
- - - - - Natural potassic sodium nitrate, consisting of a natural mixture of sodium nitrate and potassium nitrate (of which there may be up to 44% of potassium nitrate) with a total nitrogen
content not exceeding 16.30% by weight
- - - - - Other:
- - - - - - With a nitrogen content exceeding 10% by weight
- - - - - - Other
- - - - Other:
- - - - - Other
147
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
148
CHAPTER 32
TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES;
DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES;
PUTTY AND OTHER MASTICS; INKS
NOTES
a) separate chemically defined elements and compounds (except those of heading 3203 or 3204, inorganic products of a
kind used as luminophores (heading 3206), glass obtained from fused quartz or other fused silica in the forms provided
for in heading 3207, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading
3212);
b) tannates or other tannin derivatives of products of headings 2936 to 2939, 2941 or 3501 to 3504; or
c) mastics of asphalt or other bituminous mastics (heading 2715).
2. Heading 3204 includes mixtures of stabilized diazonium salts and couplers for the production of azo dyes.
3. Headings 3203, 3204, 3205 and 3206 apply also to preparations based on colouring matter (including, in the case of heading
3206, colouring pigments of heading 2530 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 3212), or to other preparations of heading 3207, 3208, 3209, 3210, 3212, 3213 or 3215.
4. Heading 3208 includes solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913
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 3212 applies only to thin sheets of a kind used for printing, for example, book
covers or hat bands, and consisting of:
a) metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or
b) metal (including precious metal) or pigment, deposited on a supporting sheet of any material.
Code
Description
3201
Rate of
duty (%)
91
99
Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives:
- Quebracho extract
- Wattle extract
- Other:
- - - Tanning extracts of vegetable origin:
- - - - Of sumach or vallonia
- - - - Oak or chestnut extract
- - - - Other
- - - Tannins (tannic acids), including water-extracted gall-nut tannins and their salts, ethers, esters and other derivatives:
- - - - Ether- and/or alcohol-extracted
- - - - Other
2.5
2.5
3202 10 00 00
3202 90 00 00
Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for
pre-tanning:
- Synthetic organic tanning substances
- Other
2.5
7.5
3201 10 00 00
3201 20 00 00
3201 90 00
11
12
19
3202
2.5
2.5
2.5
2.5
2.5
21
29
90
Colouring matter of vegetable or animal origin (including dyeing extracts but excluding
animal black), whether or not chemically defined; preparations as specified in Note 3 to
this Chapter based on colouring matter of vegetable or animal origin:
- - - Carotenes
- - - Other:
- - - - Other colouring matter of vegetable origin:
- - - - - Natural indigo
- - - - - Black cutch
- - - - - Logwood extract
- - - - - Persian berry extracts and madder extracts; pastel
- - - - - Litmus
- - - - - Chlorophyll
- - - - - Roucou
- - - - - Other
- - - - Colouring matter of animal origin:
- - - - - Cochineal extracts
- - - - - Other
- - - - Preparations as specified in Note 3 to this Chapter
2.5
2.5
2.5
3204 11 00 00
Synthetic organic colouring matter, whether or not chemically defined; preparations as

specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic
organic products of a kind used as fluorescent brightening agents or luminophores, whether or not chemically defined:
- Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this
Chapter:
- - Disperse dyes and preparations based thereon
7.5
3203 00
10 00
90
11
12
13
14
15
16
17
19
3204
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5

Code
Description
3204 12
10 00
90 00
3204 13 00 00
3204 14 00 00
3204 15 00 00
3204 16 00 00
3204 17 00 00
3204 19
10 00
90 00
3204 20 00 00
3204 90 00 00
3205 00 00
11
19
91
99
3206
3206 11 00 00
3206 19 00 00
3206 20 00 00
3206 30 00 00
3206 41 00 00
3206 42 00 00
3206 43 00 00
3206 49 00
11
19
21
29
31
39
90
3206 50 00 00
3207
3207 10 00 00
3207 20 00
10
90
3207 30 00 00
3207 40 00 00
3208
3208 10 00
10
90
3208 20 00
10
90
3208 90
10 00
90
10
20
30
90
- - Acid dyes, whether or not premetallized, and preparations based thereon; mordant dyes and
preparations based thereon:
- - - Sulphonated monoazo food colours with carboxylic acid function, solidified with sodium (tartrazine E102 in the form of yellow powder)
- - - Other
- - Basic dyes and preparations based thereon
- - Direct dyes and preparations based thereon
- - Vat dyes (including those usable in that state as pigments) and preparations based thereon
- - Reactive dyes and preparations based thereon
- - Pigments and preparations based thereon
- - Other, including mixtures of colouring matter of two or more of the subheadings 3204 11 to
3204 19:
- - - Carotenes
- - - Other
- Synthetic organic products of a kind used as fluorescent brightening agents
- Other
Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes:
- - - Based on colouring matter of animal or vegetable origin:
- - - - Not containing carmine
- - - - Containing carmine
- - - Based on synthetic organic colouring matter containing by weight of the dry product:
- - - - Less than 3% of soluble organic colouring matter or less than 8% of organic pigments
- - - - 3% or more of soluble organic colouring matter or 8% or more of organic pigments
Other colouring matter; preparations as specified in Note 3 to this Chapter, other than
those of heading 3203, 3204 or 3205; inorganic products of a kind used as luminophores,
- Pigments and preparations based on titanium dioxide:
- - Containing 80% or more by weight of titanium dioxide calculated on the dry matter
- - Other
- Pigments and preparations based on chromium compounds
- Pigments and preparations based on cadmium compounds
- Other colouring matter and other preparations:
- - Ultramarine and preparations based thereon
- - Lithopone and other pigments and preparations based on zinc sulphide
- - Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides)
- - Other:
- - - Other colouring matter:
- - - - Mineral blacks not elsewhere specified or included
- - - - Cassel earth and similar products
- - - - Pigments based on lead, barium, zinc or strontium chromates:
- - - - - Molybdenum reds
- - - - - Other
- - - - Other:
- - - - - Magnetite
- - - - - Other
- - - Preparations as specified in Note 3 to this Chapter
- Inorganic products of a kind used as luminophores
Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic,
enamelling or glass industry; glass frit and other glass, in the form of powder, granules or
flakes:
- Prepared pigments, prepared opacifiers, prepared colours and similar preparations
- Vitrifiable enamels and glazes, engobes (slips) and similar preparations:
- - - Vitrifiable enamels and glazes
- - - Other
- Liquid lustres and similar preparations
- Glass frit and other glass, in the form of powder, granules or flakes
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or
chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium;
solutions as defined in Note 4 to this Chapter:
- Based on polyesters:
- - - Synthetic paints and varnishes
- - - Oil paints and varnishes
- Based on acrylic or vinyl polymers:
- - - Synthetic paints and varnishes
- - - Oil paints and varnishes
- Other:
- - - Cellulosic paints of a kind used for finishing leather
- - - Other:
- - - - Cellulosic varnishes
- - - - Synthetic paints and varnishes
- - - - Oil paints and varnishes
- - - - Other
149
Rate of
duty (%)
35
27.5
2.5
2.5
7.5
2.5
2.5
7.5
2.5
7.5
2.5
27.5
27.5
27.5
27.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
2.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
35
35
35
35
2.5
35
35
35
35
150
Code
Description
Rate of
duty (%)
10 00
90
10
90
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or
chemically modified natural polymers, dispersed or dissolved in an aqueous medium:
- Based on acrylic or vinyl polymers:
- - - Water paints
- - - Other
- Other:
- - - Cellulosic paints of a kind used for finishing leather
- - - Other:
- - - - Water paints
- - - - Other
10 00
90 00
Other paints and varnishes (including enamels, lacquers and distempers); prepared water
pigments of a kind used for finishing leather:
- - - Prepared water pigments of a kind used for finishing leather
- - - Other
2.5
2.5
3211 00 00 00
Prepared driers
35
3212
91
99
Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or in 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:
- Stamping foils
- Other:
- - - Dyes put up in forms or packings for retail sale:
- - - - Liquid:
- - - - - Not containing alcohol
- - - - - Containing alcohol
- - - - Other
- - - Pearl essence
- - - Other:
- - - - Based on aluminium powder
- - - - Other
3213 10 00 00
3213 90 00 00
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:
- Colours in sets
- Other
3209
3209 10 00
10
90
3209 90
3210 00
3212 10 00 00
3212 90 00
11
19
20
30
3213
3214
3214 10
10 00
20 00
30 00
80
10
90
3214 90 00 00
3215
3215 11
10 00
90 00
3215 19
10
10
90
90
10
90
3215 90 00
11
19
91
99
Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics;
painters' fillings; non-refractory surfacing preparations for faades, indoor walls, floors,
ceilings or the like:
- Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters'
fillings:
- - - Sealing waxes, in plates, sticks and similar forms
- - - Silicone mastics
- - - Polyurethane mastics
- - - Other:
- - - - Grafting mastics
- - - - Other
- Other
Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid:
- Printing ink:
- - Black:
- - - Ink cartridges, without mechanical, electric or electronic devices, for machines
- - - Other
- - Other:
- - - Ink cartridges, without mechanical, electric or electronic devices, for machines:
- - - - Not containing organic colouring matter or pigments or containing less than 3% of organic
colouring matter or less than 8% of organic pigments
- - - - Other
- - - Other:
- - - - Not containing organic colouring matter or pigments or containing less than 3% of organic
colouring matter or less than 8% of organic pigments
- - - - Other
- Other:
- - - Writing or drawing ink:
- - - - Put up in containers holding 0.25 litre or less
- - - - Otherwise put up
- - - Other inks:
- - - - Put up in containers holding 1 litre or less
- - - - Otherwise put up
35
35
2.5
35
35
2.5
2.5
35
35
35
35
35
7.5
7.5
35
10
10
35
35
35
7.5
35
7.5
7.5
35
35
35
35
35
35
151
CHAPTER 33
ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS
NOTES
a) natural oleoresins or vegetable extracts of heading 1301 or 1302;
b) soap or other products of heading 3401; or
c) gum, wood or sulphate turpentine or other products of heading 3805.
2. The expression odoriferous substances in heading 3302 refers only to the substances of heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.
3. Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions
of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.
4. The expression perfumery, cosmetic or toilet preparations in heading 3307 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.
Code
Description
3301
3301 11 00
10
90
3301 12 00
10
90
3301 13 00
10
90
3301 14 00
10
90
3301 19 00
11
13
19
90
3301 21 00
11
19
90
3301 22 00
10
90
3301 23 00
10
90
3301 24 00
10
90
3301 25
11 00
19 00
90 00
3301 26 00
10
90
3301 29
11 00
13 00
18
11
12
Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted
oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential
oils; aqueous distillates and aqueous solutions of essential oils:
- Essential oils of citrus fruit:
- - Of bergamot:
- - - Not deterpenated
- - - Deterpenated
- - Of orange:
- - - Deterpenated
- - Of lemon:
- - - Deterpenated
- - Of lime:
- - - Deterpenated
- - Other:
- - - Not deterpenated:
- - - - Of mandarin
- - - - Of Seville orange
- - - - Of other citrus fruit
- - - Deterpenated
- Essential oils other than those of citrus fruit:
- - Of geranium:
- - - - Of bourbon geranium
- - - - Of apple geranium
- - - Deterpenated
- - Of jasmine:
- - - Deterpenated
- - Of lavender or of lavandin:
- - - Deterpenated
- - Of peppermint (Mentha piperita):
- - - Deterpenated
- - Of other mints:
- - - - Of pennyroyal
- - - - Other
- - - Deterpenated
- - Of vetiver:
- - - Deterpenated
- - Other:
- - - - Of eucalyptus
- - - - Of ylang-ylang
- - - - Other:
- - - - - Of cloves
- - - - - Of niaouli
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
7.5
27.5
35
35
7.5
27.5
35
35
152
Code
Description
21
29
30
50
70
90 00
3301 30 00 00
3301 90
10 00
20 00
30
10
20
30
40
90
90 00
3302
3302 10
10 00
20 00
30 00
81 00
89 00
3302 90 00 00
3303 00 00
10
21
29
30
90
3304
- - - - - Of rose:
- - - - - - Liquid
- - - - - - Concrete
- - - - - Of rosemary
- - - - - Of myrtle
- - - - - Other
- - - Deterpenated
- Resinoids
- Other:
- - - Terpenic by-products of the deterpenation of essential oils
- - - concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage
or maceration
- - - Extracted oleoresins:
- - - - Opium
- - - - Of liquorice
- - - - Of hops
- - - - Of pyrethrum or of the roots of plants containing rotenone
- - - - Other
- - - Aqueous distillates and aqueous solutions of essential oils, whether or not medicinal
Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a
basis of one or more of these substances, of a kind used as raw materials in industry;
other preparations based on odoriferous substances, of a kind used for the manufacture
of beverages:
- Of a kind used in the food or drink industries:
- - - Alcoholic preparations for the manufacture of beverages
- - - Other preparations for the manufacture of beverages
- - - Other, mint flavourings
- - - Other:
- - - - Butter flavourings
- - - - Other
- Other
Perfumes and toilet waters:
- - - Liquid or concrete extracts:
- - - - Liquid:
- - - - - Not containing alcohol
- - - - - Containing alcohol, put up in containers holding:
- - - - - - More than litre
- - - - - - Not more than litre
- - - - Concretes
- - - Other
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
27.5
27.5
27.5
27.5
27.5
35
35
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
3304 91 00 00
3304 99 00
10
90
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:
- Lip make-up preparations
- Eye make-up preparations
- Manicure or pedicure preparations
- Other:
- - Powders, whether or not compressed
- - Other:
- - - Creams, emulsions and oils
- - - Other
7.5
7.5
3305
3305 10 00 00
3305 20 00 00
3305 30 00 00
3305 90 00 00
Preparations for use on the hair:

- Shampoos
- Preparations for permanent waving or straightening
- Hair lacquers
- Other
7.5
7.5
7.5
7.5
3306
Preparations for oral or dental hygiene, including denture fixative pastes and powders;
yarn used to clean between the teeth (dental floss), in individual retail packages:
- Dentifrices
- Yarn used to clean between the teeth (dental floss):
- - - Of textured polyamide yarn
- - - Other
- Other
3304 10 00 00
3304 20 00 00
3304 30 00 00
3306 10 00 00
3306 20
10 00
90 00
3306 90 00 00
3307
3307 10 00
11
19
90
3307 20 00 00
3307 30 00 00
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:
- Pre-shave, shaving or after-shave preparations:
- - - Shaving creams:
- - - - Sparkling
- - - - Other
- - - Other
- Personal deodorants and antiperspirants
- Perfumed bath salts and other bath preparations
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
3307 41 00 00
3307 49 00 00
3307 90
10 00
20 00
31 00
39 00
40 00
80 00
Description
- Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during
religious rites:
- - Agarbatti and other odoriferous preparations which operate by burning
- - Other
- Other:
- - - Attached to textile wadding
- - - Attached to felt
- - - Attached to nonwovens:
- - - - By coating
- - - - Other
- - - Contact lens or artificial eye solutions
- - - Other
153
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
154
CHAPTER 34
SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING
PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING
PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES,
DENTAL WAXES AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER
NOTES
a) edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading
1517);
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 3305, 3306 or 3307).
2. For the purposes of heading 3401, the expression soap applies only to soap soluble in water. Soap and other products of
heading 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 3401 only if in the form of bars, cakes or moulded pieces or
shapes. In other forms they are to be classified in heading 3405 as scouring powders and similar preparations.
3. For the purposes of heading 3402, organic surface-active agents are products which when mixed with water at a concentration of 0.5% at 20C and left to stand for one hour at the same temperature:
a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and
b) reduce the surface tension of water to 4.5 x 10 N/m (45 dyne/cm) or less.
4. In heading 3403 the expression petroleum oils and oils obtained from bituminous minerals applies to the products defined
in Note 2 to Chapter 27.
5. In heading 3404, subject to the exclusions provided below, the expression artificial waxes and prepared waxes applies only to:
a) chemically produced organic products of a waxy character, whether or not water-soluble;
b) products obtained by mixing different waxes;
c) products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other
materials.
The heading does not apply to:
a) products of heading 1516, 3402 or 3823, even if having a waxy character;
b) unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 1521;
c) mineral waxes or similar products of heading 2712, whether or not intermixed or merely coloured; or
d) waxes mixed with, dispersed in or dissolved in a liquid medium (headings 3405, 3809, etc.).
Code
3401
3401 11
10 00
20 00
30 00
41 00
49 00
50 00
61 00
69
10
90
90 00
3401 19
10 00
20 00
Description
Soap; organic surface-active products and preparations for use as soap, in the form of
bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surfaceactive products and preparations for washing the skin, in the form of liquid or cream and
put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens,
impregnated, coated or covered with soap or detergent:
- Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded
pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered
with soap or detergent:
- - For toilet use (including medicated products):
- - - Paper (including cellulose wadding), wadding, felt and nonwovens, impregnated, coated or
covered with soap or detergent, put up for retail sale
- - - Other wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:
- - - - Wadding
- - - - Felt
- - - - Nonwovens:
- - - - - Coated
- - - - - Other
- - - Organic surface-active products and preparations in the form of bars, cakes, moulded pieces
or shapes, whether or not containing soap
- - - Soap, including paper and cellulose wadding impregnated, coated or covered with soap:
- - - - Medicated
- - - - Other:
- - - - - In moulded pieces
- - - - - Other
- - - Other paper or cellulose wadding
- - Other:
- - - Wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:
- - - - Wadding
- - - - Felt
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35

Code
Description
31 00
39 00
40 00
50
10
90
61 00
69 00
90 00
3401 20
10 00
20 00
90
10
20
31
39
90
3401 30 00 00
3402
3402 11
10 00
90 00
3402 12 00 00
3402 13 00 00
3402 19 00 00
3402 20 00 00
3402 90
11 00
13 00
17 00
90
10
90
3403
3403 11
11 00
19
10
90
90 00
3403 19
11 00
19
10
90
90 00
3403 91 00 00
- - - - Nonwovens:
- - - - - Coated
- - - - - Other
- - - Organic surface-active products and preparations in the form of bars, cakes, moulded pieces
or shapes, whether or not containing soap
- - - Soap, including paper and cellulose wadding impregnated, coated or covered with soap:
- - - - Ordinary soap
- - - - Other
- - - Paper and cellulose wadding impregnated, coated or covered with surface-active preparations:
- - - - Put up for retail sale
- - - - Other
- - - - Paper and cellulose wadding impregnated, coated or covered with organic surface-active
preparations
- Soap in other forms:
- - - Medicated
- - - Untreated, not perfumed, put up as pellets, flakes, rods or pastilles for toilet soaps
- - - Other:
- - - - Toilet soaps or perfumed soaps put up as extruded sticks, powders, pastes, liquids, etc.
- - - - Ordinary soap:
- - - - - Soft or liquid
- - - - - Hard:
- - - - - - In flakes, powders or granules
- - - - - - Other
- - - - Other
- Organic surface-active products and preparations for washing the skin, in the form of liquid or
cream and put up for retail sale, whether or not containing soap
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 3401:
- Organic surface-active agents, whether or not put up for retail sale:
- - Anionic:
- - - Alkylbenzene sulphonates
- - - Other
- - Cationic
- - Non-ionic
- - Other
- Preparations put up for retail sale
- Other:
- - - Surface-active preparations:
- - - - Ethoxylated fatty alcohols, diglycol ether and paraffin sodium sulphonate premixes or mixtures, containing traces (less than 1%) of fatty acids
3
- - - - Having a specific gravity of 1.12 g/cm at 20C, based on between 71% and 75% of polyethylene glycol-vinyl acetate copolymer, containing between 13% and 17% of non-ionic surface active agents, between 2.5% and 3.5% of tripropylene glycol (TPG) and between 10%
and 12% of water, the dry extract content of these elements taken together is 80% or more,
put up in steam-heated insulated containers holding between 20 tonnes and 25 tonnes
- - - - Other
- - - Washing preparations:
- - - - Not containing organic substances
- - - - Other
Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations,
anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants)
and preparations of a kind used for the oil or grease treatment of textile materials, leather,
furskins or other materials, but excluding preparations containing, as basic constituents,
70% or more by weight of petroleum oils or of oils obtained from bituminous minerals:
- Containing petroleum oils or oils obtained from bituminous minerals:
- - Preparations for the treatment of textile materials, leather, furskins or other materials:
- - - Anti-rust or anti-corrosion preparations:
- - - - Other:
- - - - - Anti-rust preparations containing amines as active substance
- - - - - Other
- - - Other
- - Other:
- - - Bolt and nut release preparations:
- - - - Other:
- - - - - Preparations containing amines as active substance
- - - - - Other
- - - Other
- Other:
- - Preparations for the treatment of textile materials, leather, furskins or other materials
155
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
2.5
2.5
2.5
2.5
35
7.5
7.5
35
35
35
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
156
Code
Description
3403 99
10 00
90 00
3404
3404 10 00
10
90
3404 20 00
10
90
3404 90
10 00
90
10
91
99
3405
3405 10 00 00
3405 20 00 00
3405 30 00 00
3405 40 00 00
3405 90
10 00
20 00
90
10
90
- - Other:
- - - Non-stick preparations based on zinc stearate and silicates, in powder form, and liquid
mould release preparations based on silicones, in packings holding more than 1 kg
- - - Other
Artificial waxes and prepared waxes:
- Of chemically modified lignite:
- - - Not emulsified, without solvent
- - - Other, including water-soluble waxes
- Of poly(oxyethylene) (polyethylene glycol):
- - - Not emulsified, without solvent
- - - Other, including water-soluble waxes
- Other:
- - - Sealing wax
- - - Other:
- - - - Not emulsified, without solvent
- - - - Other, including water-soluble waxes:
- - - - - Of polyethylene
- - - - - Other
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 3404:
- Polishes, creams and similar preparations for footwear or leather
- Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or
other woodwork
- Polishes and similar preparations for coachwork, other than metal polishes
- Scouring pastes and powders and other scouring preparations
- Other:
- - - Preparations based on vegetable waxes, proteins and resins, intended solely for polishing citrus fruits
- - - Polishes for metals
- - - Other:
- - - - Polishes and creams
- - - - Other
3406 00 00 00
Candles, tapers and the like
3407 00
Modelling pastes, including those put up for childrens 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):
- - - Preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate):
- - - - Other
- - - Other:
- - - - Modelling pastes, put up in sets for childrens amusement
- - - - Other modelling pastes
- - - - Preparations known as dental wax or as dental impression compounds as described above
11 00
19 00
90
10
20
90
Rate of
duty (%)
7.5
2.5
27.5
27.5
7.5
2.5
35
35
7.5
2.5
35
35
35
35
27.5
35
35
35
35
35
27.5
35
35
35
157
CHAPTER 35
ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
NOTES
a) yeasts (heading 2102);
b) blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;
c) enzymatic preparations for pre-tanning (heading 3202);
d) enzymatic soaking or washing preparations or other products of Chapter 34;
e) hardened proteins (heading 3913); or
f) gelatin products of the printing industry (Chapter 49).
2. For the purposes of heading 3505, 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 1702.
Code
Description
3501
3501 10 00
10
20
90
3501 90
10 00
90 00
3502
3502 11 00
10
90
3502 19 00
10
90
3502 20 00
10
91
93
99
3502 90 00
10
20
90
3503 00 00
10
21
29
30
90
Casein, caseinates and other casein derivatives; casein glues:

- Casein:
- - - For the manufacture of artificial fibres
- - - For industrial use other than the manufacture of foodstuffs or animal feeds
- - - Other
- Other:
- - - Casein glues
- - - Other
Albumins (including concentrates of two or more whey proteins, containing by weight
more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives:
- Egg albumin:
- - Dried:
- - - Unfit or rendered unfit for human consumption
- - - Other
- - Other:
- - - Other
- Milk albumin, including concentrates of two or more whey proteins:
- - - Other:
- - - - Milk albumin, dried (e.g., in sheets, scales, crystals, powders)
- - - - Other milk albumin
- - - - Other
- Other:
- - - Albuminates and other albumin derivatives
- - - Other:
- - - - Unfit or rendered unfit for human consumption
- - - - Other
Gelatin (including gelatin in rectangular (including square) sheets, whether or not surfaceworked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501:
- - - Solid isinglass
- - - Gelatin and gelatin derivatives:
- - - - Edible cattle hide gelatin
- - - - Other
- - - Bone glues (pure)
- - - Other glues
3504 00 00 00
Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed
3505
Dextrins and other modified starches (for example, pregelatinized or esterified starches);
glues based on starches, or on dextrins or other modified starches:
- Dextrins and other modified starches:
- - - Dextrins
- - - Cereal starches (soluble or roasted)
- - - Root and tuber starches (soluble or roasted)
- - - Other
- Glues:
- - - Based on dextrin
- - - Based on cereal starches
- - - Based on root and tuber starches
3505 10
10 00
20 00
30 00
90 00
3505 20
10 00
20 00
90 00
Rate of
duty (%)
10
10
7.5
35
7.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
35
7.5
35
35
35
2.5
27.5
35
35
27.5
27.5
35
35
158
Code
Description
3506
3506 10 00
10
20
30
50
70
3506 91 00
20
80
3506 99 00
10
21
29
90
3507
3507 10 00 00
3507 90
11 00
19
10
90
20 00
91 00
93 00
98 00
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:
- 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:
- - - Fish glues
- - - Bone, skin, nerve or sinew glues, or glues of any other animal material
- - - Glues based on cellulose derivatives, urea, vinyl derivatives or artificial resins
- - - Glues based on synthetic rubber, hydrocarbon resins and rosin esters
- - - Other
- Other:
- - Adhesives based on polymers of headings 3901 to 3913 or on rubber:
- - - Glues based on synthetic rubber, hydrocarbon resins and rosin esters
- - - Other
- - Other:
- - - Vegetable glues:
- - - - Based on natural gums
- - - - Other:
- - - - - Silicate glues
- - - - - Other
- - - Other glues
Enzymes; prepared enzymes not elsewhere specified or included:
- Rennet and concentrates thereof
- Other:
- - - Enzymes:
- - - - proteases, cellulases, amylases
- - - - Other:
- - - - - Pepsin
- - - - - Other
- - - Edible enzymatic preparations
- - - Other:
- - - - Other, preparations for clarifying and preserving wine and other fermented beverages
- - - - Other
Rate of
duty (%)
35
35
35
2.5
35
2.5
35
35
35
35
35
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
159
CHAPTER 36
EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS;
CERTAIN COMBUSTIBLE PREPARATIONS
NOTES
1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2 a) or b) below.
2. The expression articles of combustible materials in heading 3606 applies only to:
a) metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar
forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;
b) liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters, and of a capacity
not exceeding 300 cm; and
c) resin torches, firelighters and the like.
ADDITIONAL NOTE
1. Subdivision 3601 00 20 00 applies only to propellent powders, other than black powder, made up of any of the following mixtures:
1) Spherical grains made up of:
14% of nitroglycerin
81% of nitrocellulose
1% of diphenylamine
0.3% of graphite
0.6% of potassium nitrate
0.5% or less of residual salts
Other ingredients (solvent, plasticizer, humidity): q.s.p.
2) Flakes made up of:
1% of diphenylamine
0.5% of graphite
0.5% of residual salts
3) Flakes made up of:
1% of diphenylamine
0.5% of graphite
0.5% of residual salts
Code
Description
3601 00
10 00
20 00
90 00
3602 00 00
10
20
31
39
40
90
3603 00
10
10
90
21
10
90
29 00
90
10
91
99
Propellent powders:
- - - Black powder (gunpowder)
- - - Other, specified in the Additional Note to this Chapter
- - - Other
Prepared explosives, other than propellent powders:
- - - Based on ammonium nitrate, chlorates, perchlorates or other organic compounds
- - - Based on nitrated organic derivatives or nitric esters:
- - - - Aromatic, e.g., tinitrophenol (melinite), trinitroxylol (xylite), trinitrotoluene (tolite).
- - - - Other:
- - - - - Containing 20% or more by weight of nitroglycerin (dynamite)
- - - - - Other
- - - Detonating explosives based on mercury fulminate, lead azide, and the like
- - - Other
Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators:
- - - Fuses, including detonating fuses:
- - - - Detonating fuses
- - - - Other
- - - Percussion or detonating caps:
- - - - For munitions of war, for hunting or target-shooting ammunition:
- - - - - For munitions of war
- - - - - Hunting and target-shooting ammunition
- - - - Other
- - - Igniters and detonators:
- - - - Igniters
- - - - Detonators, whether or not with electric igniters:
- - - - - With delayed electric igniters
- - - - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
160
Code
Description
3604
3604 10 00 00
3604 90
10 00
91 00
92 00
99
10
90
3605 00 00
10
90
3606
3606 10 00 00
3606 90 00
11
19
91
92
99
Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles:
- Fireworks
- Other:
- - - Igniters in strips or rolls for cigarette lighters, miners lamps and the like
- - - Other:
- - - - Articles for amusement
- - - - Light signalling devices
- - - - Other:
- - - - - Fog signals for railways
- - - - - Other
Matches, other than pyrotechnic articles of heading 3604:
- - - Of wood
- - - Other
Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as
specified in Note 2 to this Chapter:
- 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
- Other:
- - - Ferro-cerium and other pyrophoric alloys in all forms:
- - - - Lighter flints
- - - - Other
- - - Other:
- - - - Solid or semi-solid fuels with a basis of alcohol (solidified alcohol and the like)
- - - - Metaldehyde (meta fuel) and other similar fuels, put up as tablets, sticks or similar forms
- - - - Resin torches, firelighters and the like
Rate of
duty (%)
7.5
7.5
7.5
2.5
7.5
7.5
35
35
7.5
7.5
7.5
7.5
7.5
7.5
161
CHAPTER 37
PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
NOTES
1. This Chapter does not cover waste or scrap.
2. In this Chapter the word photographic relates to the process by which visible images are formed, directly or indirectly, by
the action of light or other forms of radiation on photosensitive surfaces.
ADDITIONAL NOTES
1. In the case of sound films imported in two bands (the band bearing only the images and the band used for recording the
sound), each band is to be classified in its appropriate heading.
2. The expression "newsreels" (heading 3706), shall be taken to apply to film of a length of less than 330 m, depicting current
events of a political, sporting, military, scientific, literary, folkloric, touristic or social nature.
Code
Description
3701
3701 10 00
10
90
3701 20
10
11
13
19
91
93
99
91 00
99
10
90
3701 30
10 00
90
10
20
90
3701 91 00
11
19
91
99
3701 99 00
11
19
91
99
3702
3702 10 00
11
19
20
91
99
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:
- For X-ray:
- - - Smaller than 9 x 12
- - - Other
- Instant print film:
- - - Of any material other than paper, paperboard or textiles:
- - - - Smaller than 9 x 12:
- - - - - For the graphic arts
- - - - - For colour photography (polychrome)
- - - - - For black-and-white or other monochrome photography
- - - - Other:
- - - - - For the graphic arts
- - - Other:
- - - - For reproducing documents, technical drawings and the like
- - - - Other:
- Other plates and film, with any side exceeding 255 mm:
- - - Sensitized aluminium plates
- - - Other:
- - - - For the graphic arts
- - - - For colour photography (polychrome)
- - - - For black-and-white or other monochrome photography
- Other:
- - For colour photography (polychrome):
- - - Smaller than 9 x 12:
- - - - Other
- - - Other:
- - - - Other
- - Other:
- - - Smaller than 9 x 12:
- - - - Other
- - - Other:
- - - - Other
Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed:
- For X-ray:
- - - Film without perforations:
- - - - Sensitized on one side only:
- - - - - Yellow-green, solely for use in X-ray photography, of a width of 70 mm, put up in rolls of
a length of 3 m for 40 images, or 3.50 m for 350 images
- - - - - Other
- - - - Sensitized on both sides
- - - Film with perforations:
- - - - Negative
- - - - Positive
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
35
7.5
7.5
20
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
162
Code
Description
3702 20
10
11
19
91
99
91 00
99
10
90
3702 31 00
10
90
3702 32 00
10
90
3702 39 00
10
90
3702 41 00
10
90
3702 42 00
10
90
3702 43 00
11
19
90
3702 44 00
11
19
90
3702 51 00
11
19
20
30
40
90
3702 52
10 00
90
11
19
20
30
40
90
3702 53 00
11
19
91
99
3702 54 00
11
19
- Instant print film:

- - - Of any material other than paper, paperboard or textiles:
- - - - Film without perforations:
- - - - Film with perforations:
- - - Other:
- - - - Other:
- Other film, without perforations, of a width not exceeding 105 mm:
- - For colour photography (polychrome):
- - - Sensitized on one side only
- - - Sensitized on both sides
- - Other, with silver halide emulsion:
- - Other:
- Other film, without perforations, of a width exceeding 105 mm:
- - Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome):
- - Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography:
- - Of a width exceeding 610 mm and of a length not exceeding 200 m:
- - - Sensitized on one side only:
- - - - Other
- - Of a width exceeding 105 mm but not exceeding 610 mm:
- - - Sensitized on one side only:
- - - - Other
- Other film, for colour photography (polychrome):
- - Of a width not exceeding 16 mm and of a length not exceeding 14 m:
- - - - Sensitized on one side only
- - - - Negative
- - - - Positive
- - - - Duplicating negative
- - - - Other (e.g., reversible, for the direct production of positives)
- - Of a width not exceeding 16 mm and of a length exceeding 14 m:
- - - Film of a width of 16 mm with perforations
- - - Other:
- - - - - Sensitized on one side only
- - - - - Sensitized on both sides
- - - - - Negative
- - - - - Positive
- - - - - Duplicating negative
- - - - - Other (e.g., reversible, for the direct production of positives)
- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for
slides:
- - - - Positive
- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m,
other than for slides:
Rate of
duty (%)
7.5
7.5
7.5
7.5
35
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
20
30
40
90
3702 55
10 00
90
11
19
20
30
40
90
3702 56
10
10
20
30
90
90
10
90
3702 91
10 00
90
11
19
20
30
40
50
90
3702 93 00
11
19
20
30
40
50
90
3702 94
10 00
90
11
19
20
30
40
50
90
3702 95
10
10
20
30
40
90
90
10
90
3703
3703 10
10 00
90
10
90

- - - - Negative
- - - - Positive
- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m:
- - - Film with perforations, of a width of 35 mm and a length of 120 m or more
- - - Other:
- - - - - Negative
- - - - - Positive
- - - - - Other (e.g., reversible, for the direct production of positives)
- - Of a width exceeding 35 mm:
- - - - Negative
- - - - Positive
- - - Other:
- Other:
- - Of a width not exceeding 16 mm:
- - - Film with perforations, of a width of 16 mm and a length exceeding 14 m
- - - Other:
- - - - - Negative
- - - - - Positive
- - - - - Reversible, for the direct production of positives
- - - - - Other (e.g., for photoelectric sound recording)
- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m:
- - - - Negative
- - - - Positive
- - - - Reversible, for the direct production of positives
- - - - Other (e.g., for photoelectric sound recording)
- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m:
- - - Film with perforations, of a width of 35 mm and a length of 120 m or more
- - - Other:
- - - - - Negative
- - - - - Positive
- - - - - Reversible, for the direct production of positives
- - - - - Other (e.g., for photoelectric sound recording)
- - Of a width exceeding 35 mm:
- - - - Negative
- - - - Positive
- - - - Reversible, for the direct production of positives
- - - - Other (e.g., for photoelectric sound recording)
- - - Other:
Photographic paper, paperboard and textiles, sensitized, unexposed:
- In rolls, of a width exceeding 610 mm:
- - - For reproducing documents, technical drawings and the like
- - - Other:
- - - - For black-and-white or other monochrome photography
163
Rate of
duty (%)
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
2.5
2.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
164
Code
Description
3703 20
10 00
90 00
3703 90
10 00
90 00
3704 00
11 00
19
10
90
90
11
19
91
99
3705
3705 10 00
10
90
3705 20 00
10
90
3705 90 00
10
90
3706
- Other, for colour photography (polychrome):

- - - Other
- Other:
- - - Other
Photographic plates, film, paper, paperboard and textiles, exposed but not developed:
- - - Paper, paperboard and textiles:
- - - - Other:
- - - Photographic plates and film:
- - - - Cinematographic film:
- - - - - Negatives; intermediate positives
- - - - - Other positives
- - - - Other:
- - - - - For the reproduction of satellite images
- - - - - Other
Photographic plates and film, exposed and developed, other than cinematographic film:
- For offset reproduction:
- - Of satellite images
- - Other
- Microfilms:
- - Other
- Other:
- - Other
91
99
Cinematographic film, exposed and developed, whether or not incorporating sound track
or consisting only of sound track:
- Of a width of 35 mm or more:
- - - Not incorporating sound track:
- - - - Negatives; intermediate positives
- - - - Other positives:
- - - - - For projection in cinemas
- - - - - Other
- - - Other:
- - - - - Commercials
- - - - - Other:
- - - - - - For projection in cinemas
- - - - - - Other:
- - - - - - - Newsreels
- - - - - - - Other, of a width:
- - - - - - - - Of less than 54 mm
- - - - - - - - Other
- Other:
- - - Not incorporating sound track:
- - - - - For projection in cinemas
- - - - - Other
- - - Other:
- - - - - Commercials
- - - - - Other:
- - - - - - For projection in cinemas
- - - - - - Other:
- - - - - - - Newsreels
- - - - - - - Other, of a width:
- - - - - - - - From 10 mm to 34 mm
- - - - - - - - Other
3707 10 00 00
3707 90 00 00
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:
- Sensitizing emulsions
- Other
3706 10
10
10
91
99
91 00
93 00
99
10
20
91
99
3706 90
10
10
91
99
91 00
93 00
99
10
20
3707
Rate of
duty (%)
7.5
7.5
7.5
7.5
2.5
20
20
35
35
35
35
35
35
35
35
35
35
2.5
2.5
2.5
2.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
2.5
2.5
2.5
2.5
2.5
7.5
165
CHAPTER 38
MISCELLANEOUS CHEMICAL PRODUCTS
NOTES
a) Separate chemically defined elements or compounds with the exception of the following:
1) artificial graphite (heading 3801);
2) insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants
and similar products put up as described in heading 3808;
3) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 3813);
4) certified reference materials specified in Note 2 below;
5) products specified in Note 3 a) or 3 c) below;
b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human
foodstuffs (generally heading 2106);
c) Slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and
meeting the requirements of Note 3 a) or 3 b) to Chapter 26 (heading 2620);
d) Medicaments (heading 3003 or 3004); or
e) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base
metals (heading 2620), spent catalysts of a kind used principally for the recovery of precious metal (heading 7112) or
catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section
XIV or XV).
2. A) For the purpose of heading 3822, the expression certified reference materials means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these
values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes.
B) With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 3822
shall take precedence over any other heading in the Nomenclature.
3. Heading 3824 includes the following goods which are not to be classified in any other heading of the Nomenclature:
a) cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of
the alkali or alkaline-earth metals;
b) fusel oil; Dippels oil;
c) ink removers put up in packings for retail sale;
d) stencil correctors and other correcting fluids put up in packings for retail sale; and
e) ceramic firing testers, fusible (for example, Seger cones).
4. Throughout the Nomenclature, municipal waste means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste
generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials,
broken furniture and other damaged or discarded articles. The term municipal waste, however, does not cover:
a) individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood, paper, textiles, glass
or metals and spent batteries which fall in their appropriate headings of the Nomenclature;
b) industrial waste;
c) waste pharmaceuticals, as defined in Note 4 k) to Chapter 30; or
d) clinical waste, as defined in Note 6 a) below.
5. For the purposes of heading 3825, sewage sludge means sludge arising from urban effluent treatment plant and includes
pre-treatment waste, scourings and unstabilized sludge. Stabilized sludge when suitable for use as fertilizer is excluded
(Chapter 31).
6. For the purposes of heading 3825, the expression other wastes applies to:
a) clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical,
dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes);
b) waste organic solvents;
c) wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and
d) other wastes from chemical or allied industries.
The expression other wastes does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 2710).
SUBHEADING NOTES
1. Subheading 3808 50 covers only goods of heading 3808, containing one or more of the following substances: aldrin (ISO);
binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate
(ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); dinoseb (ISO), its
salts or its esters; ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane);
fluoroacetamide (ISO), heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion) pentachlorophenol (ISO); phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5trichlorophenoxyacetic acid), its salts or its esters.
2. For the purposes of subheadings 3825 41 and 3825 49, waste organic solvents are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.
166
ADDITIONAL NOTE
1. For the purposes of subdivision 3823 19 00 10 the expression acid oils from refining shall be taken to mean oils of an acidity, calculated as the ratio of the acid index to the saponification index, of less than 85%; oils having a higher acidity will be
taken to be industrial fatty acids of subheadings 3823 11 00 00, 3823 12 00 00, 3823 13 00 00 and subdivision
3823 19 00 90, as the case may be.
Code
Description
3801
Rate of
duty (%)
91 00
99 00
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:
- Artificial graphite:
- - - Other
- Colloidal or semi-colloidal graphite:
- - - Natural or artificial graphite, colloidal
- - - Other:
- - - - Other
- Carbonaceous pastes for electrodes and similar pastes for furnace linings:
- - - Other
- Other:
- - - Graphite pastes:
- - - - Containing petroleum oils or oils obtained from bituminous minerals
- - - - Other
- - - Carbon (other than artificial graphite of subheading 3801 10) blocks, plates, bars and similar
semi-manufactures of metallo-graphitic or other grades
- - - Other:
- - - - Other
3802 10 00 00
3802 90 00
10
90
Activated carbon; activated natural mineral products; animal black, including spent animal
black:
- Activated carbon
- Other:
- - - Animal black (e.g., bone black, ivory black), including spent animal black
- - - Other
7.5
7.5
Tall oil, whether or not refined:

- - - Crude
- - - Other
7.5
7.5
3801 10 00
10
90
3801 20
10 00
91 00
99 00
3801 30
10 00
90 00
3801 90
11 00
19 00
20 00
3802
3803 00 00
10
90
3804 00
10 00
91 00
99 00
3805
3805 10 00
10
20
90
3805 20 00 00
3805 90
10
10
90
91 00
99 00
3806
3806 10 00 00
3806 20 00
10
90
3806 30 00 00
3806 90
10 00
90
10
20
90
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 3803:
- - - Lignin sulphonates
- - - Other:
- - - - Other
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:
- Gum, wood or sulphate turpentine oils:
- - - Gum turpentine
- - - Sulphate turpentine
- - - Other
- Pine oils
- Other:
- - - Pine oil and other terpenic oils produced by the distillation or other treatment of coniferous
woods; crude dipentiene; sulphite turpentine:
- - - - Crude dipentene
- - - - Other
- - - Other crude p-cymenes:
- - - - In packings holding not more than 1 kg
- - - - Other
Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums:
- Rosin and resin acids
- Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts:
- - - Salts of resin acids
- - - Other
- Ester gums
- Other:
- - - Run gums
- - - Other:
- - - - Rosin spirit and rosin oils
- - - - Esters of resin acids
- - - - Other
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
27.5
35
27.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
Code
Description
3807 00
10 00
90
11
19
20
30
41
43
49
91
99
3808
3808 10
11 00
19
10
91
99
20 00
80
10
20
30
40
70
3808 20
10 00
21 00
29 00
91
20
81
89
99
10
90
3808 30
11 00
19 00
91
20
81
89
99
10
90
3808 40
11 00
19
10
90
90
10
90
Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch
and similar preparations based on rosin, resin acids or on vegetable pitch:
- - - Wood tar oils for use as solvents or thinners for varnishes and paints
- - - Other:
- - - - Wood tar, wood tar oils, wood creosote; wood naphtha and acetone oil:
- - - - - Wood tar:
- - - - - - Coniferous
- - - - - - Other
- - - - - Wood creosote
- - - - - Wood naphtha
- - - - - Other:
- - - - - - Wood tar oils
- - - - - - Acetone oils
- - - - - - Other
- - - - Other:
- - - - - Vegetable pitch
- - - - - Other
Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plantgrowth 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):
- Insecticides:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg:
- - - - Containing methyl bromide
- - - - Other:
- - - - - In aerosols
- - - - - Other:
- - - - - - Sticky traps in the form of double-sided self-adhesive plastic tape protected by paper or
paperboard to be removed on use
- - - - - - Other
- - - Other, moth repellents for textile materials and goods
- - - Other:
- - - - Preparations containing 14% of propoxur (2-(1-methylethoxy)phenyl methylcarbamate), cyfluthrin and transfluthrin in solution in isopropanol
- - - - Preparations containing 80% of propoxur (2-(1-methylethoxy)phenyl methylcarbamate)
- - - - Sticky traps in the form of double-sided self-adhesive plastic tape protected by paper or paperboard to be removed on use
- - - - Other, containing methyl bromide
- - - - Other
- Fungicides:
- - - Sulphur in forms for retail sale or in immediate packings holding not more than 1 kg
- - - Preparations based on copper compounds:
- - - - Put up as articles, in forms for retail sale or in immediate packings holding not more than 1 kg
- - - - Other
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg:
- - - - - Containing methyl bromide
- - - - - Other:
- - - - - - In aerosols
- - - - - - Other
- - - - Other:
- - - - - Containing methyl bromide
- - - - - Other
- Herbicides, anti-sprouting products and plant-growth regulators:
- - - Plant-growth regulators:
- - - - Other
- - - Other:
- - - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg:
- - - - - Herbicides containing methyl bromide
- - - - - Other:
- - - - - - In aerosols
- - - - - - Other
- - - - Other:
- - - - - Herbicides containing methyl bromide
- - - - - Other
- Disinfectants:
- - - Put up as articles, in forms for retail sale or in packings holding not more than 1 kg:
- - - - Other:
- - - - - Other
- - - Other:
- - - - Other
167
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
35
35
2.5
35
7.5
10
10
2.5
20
20
35
35
27.5
35
35
35
20
20
35
27.5
35
35
35
20
20
35
35
35
20
20
168
Code
Description
3808 90
11 00
19
10
90
90
10
90
3809
3809 10
10
10
90
91 00
99 00
3809 91
10
10
90
91 00
99 00
3809 92
10
10
90
91 00
99 00
3809 93
10
10
90
91 00
99 00
3810
3810 10 00 00
3810 90 00
10
90
3811
3811 11
10
10
20
90
91 00
99 00
3811 19
10 00
91 00
99 00
3811 21
10 00
91 00
99 00
3811 29
10 00
- Other:
- - - Put up as articles, in forms for retail sale or in immediate packings holding not more than 1 kg:
- - - - Other:
- - - - - Other
- - - Other:
- - - - Other
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:
- With a basis of amylaceous substances:
- - - Dressings and mordants of a kind used in the textile, paper, leather or like industries:
- - - - Dressings
- - - - Mordants
- - - Other:
- - - - Other
- Other:
- - Of a kind used in the textile or like industries:
- - - Dressings and mordants:
- - - - Dressings
- - - - Mordants
- - - Other:
- - - - Other
- - Of a kind used in the paper or like industries:
- - - - Dressings
- - - - Mordants
- - - Other:
- - - - Other
- - Of a kind used in the leather or like industries:
- - - - Dressings
- - - - Mordants
- - - Other:
- - - - Other
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:
- Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials
- Other:
- - - Preparations of a kind used as cores or coatings for welding electrodes or rods
- - - Other
Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anticorrosive preparations and other prepared additives, for mineral oils (including gasoline)
or for other liquids used for the same purposes as mineral oils:
- Anti-knock preparations:
- - Based on lead compounds:
- - - For mineral oils:
- - - - Based on tetraethyllead
- - - - Based on tetramethyl lead
- - - - Other
- - - Other:
- - - - Other
- - Other:
- - - For mineral oils
- - - Other:
- - - - Other
- Additives for lubricating oils:
- - Containing petroleum oils or oils obtained from bituminous minerals:
- - - Other:
- - - - Other
- - Other:
Rate of
duty (%)
35
35
35
20
20
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
27.5
35
27.5
27.5
27.5
35
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
91 00
99 00
3811 90
10
10
90
91 00
99 00
3812
- - - Other:
- - - - Other
- Other:
- - - For mineral oils:
- - - - For fuel
- - - - Other
- - - Other:
- - - - Other
169
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
3812 10 00 00
3812 20
10 00
90
10
90
3812 30
10 00
90
10
90
Prepared rubber accelerators; compound plasticizers for rubber or plastics, not elsewhere
specified or included; anti-oxidizing preparations and other compound stabilizers for rubber
or plastics:
- Prepared rubber accelerators
- Compound plasticizers for rubber or plastics:
- - - Other:
- - - - For plastics
- - - - Other
- Anti-oxidizing preparations and other compound stabilizers for rubber or plastics:
- - - Other:
- - - - For rubber
- - - - For plastics
3813 00 00 00
Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
7.5
3814 00 00
Organic composite solvents and thinners, not elsewhere specified or included; prepared
paint or varnish removers:
- - - Based on butyl acetate
- - - Based on acetone and methyl acetate with or without methanol
- - - Other
2.5
7.5
7.5
10
20
90
3815
10 00
90 00
Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included:
- Supported catalysts:
- - With nickel or nickel compounds as the active substance:
- - - Other
- - With precious metal or precious metal compounds as the active substance:
- - - Other
- - Other:
- - - Other
- Other:
- - - Other
10 00
90 00
Refractory cements, mortars, concretes and similar compositions, other than products of
heading 3801:
- - - Other
3815 11
10 00
90 00
3815 12
10 00
90 00
3815 19
10 00
90 00
3815 90
3816 00
3817 00
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
35
27.5
91 00
99 00
Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or
2902:
- - - Mixed alkylbenzenes:
- - - - Other:
- - - - - Dodecylbenzene
- - - - - Other
- - - Mixed alkylnaphthalenes:
- - - - Other
10 00
90 00
Chemical elements doped for use in electronics, in the form of discs, wafers or similar
forms; chemical compounds doped for use in electronics:
- - - Other
7.5
7.5
10 00
90 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:
- - - Other
35
27.5
10 00
Anti-freezing preparations and prepared de-icing fluids:

11 00
12 00
19 00
3818 00
3819 00
3820 00
7.5
7.5
7.5
7.5
7.5
35
170
Code
Description
90
Rate of
duty (%)
- - - Other:
- - - - Anti-freezing preparations
- - - - Other
27.5
27.5
3821 00 00 00
Prepared culture media for development of micro-organisms
7.5
3822 00 00
Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials:
- - - Certified reference materials specified in Note 2 to this Chapter
- - - Other:
- - - - Other, on a backing of plastics
- - - - Other, on a backing of paper, paperboard, cellulose wadding or webs of cellulose fibres
- - - - Other
10
90
10
91
92
93
99
3823
3823 11 00 00
3823 12 00 00
3823 13 00 00
3823 19 00
10
90
3823 70
10 00
90
10
90
3824
3824 10
10 00
91 00
99 00
3824 20
10 00
90 00
3824 30
10 00
90 00
3824 40
10 00
90 00
3824 50
10 00
90 00
3824 60 00
10
90
3824 71
10 00
90 00
3824 79
10 00
90 00
3824 90
05 00
10 00
20 00
30 00
40 00
50 00
60
11
12
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:
- Industrial monocarboxylic fatty acids; acid oils from refining:
- - Stearic acid
- - Oleic acid
- - Tall oil fatty acids
- - Other:
- - - Acid oils from refining
- - - Other
- Industrial fatty alcohols:
- - - Having a waxy character
- - - Other:
- - - - Heptyl, octyl, nonyl
- - - - Other
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:
- Prepared binders for foundry moulds or cores:
- - - Binders for foundry cores based on natural resinous products
- - - Other:
- - - - Other
- Naphthenic acids, their water-insoluble salts and their esters:
- - - Other
- Non-agglomerated metal carbides mixed together or with metallic binders:
- - - Other
- Prepared additives for cements, mortars or concretes:
- - - Other
- Non-refractory mortars and concretes:
- - - Other
- Sorbitol other than that of subheading 2905 44:
- - - In packings holding not more than 1 kg
- - - Other
- Mixtures containing perhalogenated derivatives of acyclic hydrocarbons containing two or more
different halogens:
- - Containing acyclic hydrocarbons perhalogenated only with fluorine and chlorine:
- - - Other
- - Other:
- - - Other
- Other:
- - - Chewing-gum base not flavoured or containing added sugar or other sweetening matter, in
pellets, pastilles, strips or blocks, for example, of synthetic resins and rubber (5% minimum of
the total weight of the gum base), plastizers (fat and/or waxes, 10% minimum of the total
weight of the gum base), antioxidants (0.5% maximum of the total weight of the gum base),
emulsifiers and inorganic fillers (5% minimum of the total weight of the gum base)
- - - Preparations containing inorganic compounds of thorium, of uranium depleted in U235 or of
rare-earth metals, yttrium and scandium, intermixed
- - - Inorganic compounded extenders for varnishes and the like
- - - Copying pastes with a basis of gelatin
- - - Ammoniacal gas liquors
- - - Spent oxide
- - - Other, put up as articles, in forms for retail sale or in packings holding not more than 1 kg:
- - - - Mixtures containing mainly O-alkyl (C10, including cycloalkyl alkyl (methyl, ethyl, n-propyl or
isopropyl) phosphonofluoridates
- - - - Mixtures containing mainly O-alkyl (C10, including cycloalkyl) N,N-dialkyl (methyl, ethyl, npropyl or isopropyl) phosphoramidocyanidates
7.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
35
27.5
35
27.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
13
14
15
16
17
19
21
29
30
40
90
70 00
80 00
91 00
92 00
93 00
94 00
95 00
96 00
99
11
12
13
14
15
16
17
18
19
21
22
23
24
25
26
27
29
31
39
40
50
- - - - mixtures containing mainly [S-2-(dialkyl (methyl, ethyl, n-propyl or isopropyl) amino)ethyl]

hydrogenoalkyl (methyl, ethyl, n-propyl or isopropyl) thiophosphates and their O-alkyl (C10,
including cycloalkyl) esters; mixtures containing mainly alkylated or protonated salts thereof
- - - - Mixtures containing mainly alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonyl difluorides
- - - - Mixtures containing mainly [O-2-(dialkyl (methyl, ethyl, n-propyl or isopropyl) amino)ethyl]
hydrogenoalkyl (methyl, ethyl, n-propyl or isopropyl) phosphonites and their O-alkyl (C10,
including cycloalkyl) esters; alkylated or protonated salts thereof
- - - - Mixtures containing mainly N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidodihalides
- - - - Mixtures containing mainly dialkyl (methyl, ethyl, n-propyl or isopropyl) N,N-dialkyl (methyl,
ethyl, n-propyl or isopropyl) phosphoramidates
- - - - Mixtures containing mainly N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl) -2chloroethylamines and their protonated salts
- - - - Mixtures containing mainly N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl)-2aminoethanols and their protonated salts:
- - - - - Mixtures containing mainly N,N-dimethyl-2-aminoethanol or N,N-diethyl-aminoethanol or
their protonated salts
- - - - - Other
- - - - Mixtures containing mainly N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl)-2aminoethylthioamines and their protonated salts
- - - - Other mixtures containing mainly compounds having a phosphorus atom bonded to a methyl, ethyl, n-propyl or isopropyl radical, without other carbon atoms
- - - - Other
- - - Zinc tetrasuphonatophthalocyanine
- - - Sodium salts of maleic acid-acrylic acid copolymers in aqueous solution
- - - Other:
- - - - Preparations containing organo-cobalt compounds
- - - - Preparations based on carbon black and organosilanes
- - - - Sulphur impregnated with mineral oil
- - - - Preparations based on nonanoylphenol sulphonate or on iso-nonanoylphenol sulphonate
- - - - Preparations based on Tetracetylethylenediamine (TAED)
- - - - Preparations for the manufacture of washing preparations, based on sodium pyrophosphate
and sodium tripolyphosphate, optical brightening agents, containing an anionic surface-active
agent and secondary components, other than those specified in Note 3 to Chapter 34
- - - - Other:
- - - - - Ion-exchangers based on sulphonated carbon or natural mineral materials
- - - - - Other ion-exchangers
- - - - - Fusel oil
- - - - - Dippels oil
- - - - - Sulfonaphthenic acids and their water insoluble salts; esters of sulfonaphthenic acids
- - - - - Fusible ceramic firing testers (Seger cones, etc.)
- - - - - Petroleum sulphonates, other than petroleum sulphonates of alkali metals, of ammonium
or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals and their salts
- - - - - Getters for vacuum tubes
- - - - - Alkaline iron oxide for the purification of gas
- - - - - Other:
- - - - - - Mixtures containing mainly O-alkyl (C10, including cycloalkyl alkyl (methyl, ethyl, n-propyl
or isopropyl) phosphonofluoridates
- - - - - - Mixtures containing mainly O-alkyl (C10, including cycloalkyl) N,N-dialkyl (methyl, ethyl,
n-propyl or isopropyl) phosphoramidocyanidates
- - - - - - mixtures containing mainly [S-2-(dialkyl (methyl, ethyl, n-propyl or isopropyl) amino)ethyl]
hydrogenoalkyl (methyl, ethyl, n-propyl or isopropyl) thiophosphates and their O-alkyl
(C10, including cycloalkyl) esters; mixtures containing mainly alkylated or protonated
salts thereof
- - - - - - Mixtures containing mainly alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonyl difluorides
- - - - - - Mixtures containing mainly [O-2-(dialkyl (methyl, ethyl, n-propyl or isopropyl) amino)ethyl]
hydrogenoalkyl (methyl, ethyl, n-propyl or isopropyl) phosphonites and their O-alkyl
(C10, including cycloalkyl) esters; alkylated or protonated salts thereof
- - - - - - Mixtures containing mainly N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidodihalides
- - - - - - Mixtures containing mainly dialkyl (methyl, ethyl, n-propyl or isopropyl) N,N-dialkyl
(methyl, ethyl, n-propyl or isopropyl) phosphoramidates
- - - - - - Mixtures containing mainly N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl) 2chloroethylamines and their protonated salts
- - - - - - Mixtures containing mainly N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl)-2aminoethanols and their protonated salts:
- - - - - - - Mixtures containing mainly N,N-dimethyl-2-aminoethanol or N,N-diethyl-aminoethanol
or their protonated salts
- - - - - - - Other
- - - - - - Mixtures containing mainly N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl)-2aminoethylthioamines and their protonated salts
- - - - - - Other mixtures containing mainly compounds having a phosphorus atom bonded to a
methyl, ethyl, n-propyl or isopropyl radical, without other carbon atoms
171
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
172
Code
Description
91
92
93
94
95
99
3825
3825 10 00
10
90
3825 20 00
10
90
3825 30
11 00
19 00
21 00
22 00
29 00
30 00
41 00
42 00
43 00
49 00
51 00
59 00
60 00
70 00
80 00
90 00
3825 41 00
10
90
3825 49 00
10
90
3825 50 00
10
90
3825 61 00
10
90
3825 69 00
10
90
3825 90 00
10
90
- - - - - - Other:
- - - - - - - Compounds for accumulators based on cadmium oxide or nickel hydroxide
- - - - - - - Anti-rust preparations containing amines as active substance
- - - - - - - Preparations of a kind used mainly for clarifying and preserving wine and other fermented beverages
- - - - - - - Anti-scaling compounds and the like
- - - - - - - Compound hardening agents for plastics
- - - - - - - Other
Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter:
- Municipal waste:
- - - Other
- Sewage sludge:
- - - Other
- Clinical waste:
- - - Goods of subheading 3005 10:
- - - - Impregnated or coated with pharmaceutical substances (including patches):
- - - - - Sticking plaster
- - - - - Other
- - - - Other:
- - - - - Wadding
- - - - - Gauze
- - - - - Other
- - - - impregnated or coated with pharmaceutical substances
- - - - Other:
- - - - - Wadding
- - - - - Gauze
- - - - - Plaster bandages
- - - - - Other
- - - - Other
- - - Surgical gloves of vulcanized rubber other than hard rubber
- - - Goods of subheading 9018 31
- Waste organic solvents:
- - Halogenated:
- - - Other
- - Other:
- - - Other
- Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids:
- - - Other
- Other wastes from chemical or allied industries:
- - Containing mainly organic constituents:
- - - Other
- - Other:
- - - Other
- Other:
- - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
35
35
35
35
35
35
35
7.5
7.5
7.5
7.5
2.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
173
SECTION VII
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
NOTES
1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that
product, provided that the constituents are:
a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without
first being repacked;
b) presented together; and
c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one
to another.
2. Except for the goods of heading 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.
CHAPTER 39
PLASTICS AND ARTICLES THEREOF
NOTES
1. Throughout the Nomenclature the expression plastics means those materials of headings 3901 to 3914 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 plasticizer) 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.
a) lubricating preparations of heading 2710 or 3403;
b) waxes of heading 2712 or 3404;
c) separate chemically defined organic compounds (Chapter 29);
d) heparin or its salts (heading 3001);
e) solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic
solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 3208); stamping foils of heading 3212;
f) organic surface-active agents or preparations of heading 3402;
g) run gums or ester gums (heading 3806);
h) prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils
(heading 3811);
ij) prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 3819);
k) diagnostic or laboratory reagents on a backing of plastics (heading 3822);
l) synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;
m) saddlery or harness (heading 4201) or trunks, suitcases, handbags or other containers of heading 4202;
n) plaits, wickerwork or other articles of Chapter 46;
o) wall coverings of heading 4814;
p) goods of Section XI (textiles and textile articles);
q) articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or
parts thereof);
r) imitation jewellery of heading 7117;
s) articles of Section XVI (machines and mechanical or electrical appliances);
t) parts of aircraft or vehicles of Section XVII;
u) articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);
v) articles of Chapter 91 (for example, clock or watch cases);
w) articles of Chapter 92 (for example, musical instruments or parts thereof);
x) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);
y) articles of Chapter 95 (for example, toys, games, sports requisites); or
z) articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes,
cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).
3. Headings 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:
a) liquid synthetic polyolefins of which less than 60% by volume distils at 300C, after conversion to 1 013 millibars when a
reduced-pressure distillation method is used (headings 3901 and 3902);
b) resins, not highly polymerized, of the coumarone-indene type (heading 3911);
c) other synthetic polymers with an average of at least 5 monomer units;
d) silicones (heading 3910);
e) resols (heading 3909) and other prepolymers.
174
4. The expression copolymers covers all polymers in which no single monomer unit contributes 95% or more by weight to the
total polymer content.
For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates,
co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading
covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the
purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together.
If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the
heading which occurs last in numerical order among those which equally merit consideration.
5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by
chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to
graft copolymers.
6. In headings 3901 to 3914, the expression primary forms applies only to the following forms:
a) liquids and pastes, including dispersions (emulsions and suspensions) and solutions;
b) blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.
7. Heading 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms
(headings 3901 to 3914).
8. For the purposes of heading 3917, the expression tubes, pipes and hoses means hollow products, whether semimanufactures 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 3918, the expression wall or ceiling coverings of plastics applies to products in rolls, of a width
not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise
decorated.
10. In headings 3920 and 3921, 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 surfaceworked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles
ready for use).
11. Heading 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II:
a) reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 litres;
b) structural elements used, for example, in floors, walls or partitions, ceilings or roofs;
c) gutters and fittings therefor;
d) doors, windows and their frames and thresholds for doors;
e) balconies, balustrades, fencing, gates and similar barriers;
f) shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;
g) large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;
h) ornamental architectural features, for example, flutings, cupolas, dovecotes; and
ij) fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of
buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.
SUBHEADING NOTES
1. Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:
a) Where there is a subheading named Other in the same series:
1) The designation in a subheading of a polymer by the prefix poly (for example, polyethylene and polyamide-6,6)
means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95%
or more by weight of the total polymer content.
2) The copolymers named in subheadings 3901 30, 3903 20, 3903 30 and 3904 30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95% or more by weight of the total polymer content.
3) Chemically modified polymers are to be classified in the subheading named Other, provided that the chemically
modified polymers are not more specifically covered by another subheading.
4) Polymers not meeting 1), 2) or 3) above, are to be classified in the subheading, among the remaining subheadings in
the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer
unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together.
Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be
compared.
b) Where there is no subheading named Other in the same series:
1) Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by
weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the
same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under
consideration are to be compared.
2) Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.
Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.
2. For the purposes of subheading 3920 43, the term plasticizers includes secondary plasticizers.
Code
Description
175
Rate of
duty (%)
I. PRIMARY FORMS
3901
3901 10
10 00
20 00
90 00
3901 20
10 00
20 00
90 00
3901 30
10 00
20 00
30 00
90 00
3901 90
10 00
20 00
30 00
90 00
3902
3902 10
10 00
20 00
90 00
3902 20
10 00
20 00
90 00
3902 30
10 00
20 00
30 00
90 00
3902 90
10 00
20 00
30 00
90 00
3903
3903 11
10 00
20 00
90 00
3903 19
10 00
20 00
90 00
3903 20
10 00
20 00
90 00
3903 30
10 00
20 00
90 00
3903 90
10 00
20 00
90 00
3904
3904 10
10 00
20 00
90 00
3904 21
10 00
20 00
90 00
Polymers of ethylene, in primary forms:

- Polyethylene having a specific gravity of less than 0.94:
- - - Liquids or pastes, including emulsions, dispersions and solutions
- - - Blocks of irregular shape, lumps and similar bulk forms
- - - Powders (including moulding powders), granules and flakes
- Polyethylene having a specific gravity of 0.94 or more:
- Ethylene-vinyl acetate copolymers:
- - - Pastilles and bulk forms of which the greatest dimension does not exceed 4 cm
- Other:
Polymers of propylene or of other olefins, in primary forms:
- Polypropylene:
- Polyisobutylene:
- Propylene copolymers:
- Other:
Polymers of styrene, in primary forms:
- Polystyrene:
- - Expansible:
- - Other:
- Styrene-acrylonitrile (SAN) copolymers:
- Acrylonitrile-butadiene-styrene (ABS) copolymers:
- Other:
Polymers of vinyl chloride or of other halogenated olefins, in primary forms:
- Poly(vinyl chloride), not mixed with any other substances:
- Other poly(vinyl chloride):
- - Non-plasticized:
27.5
10
2.5
27.5
10
2.5
27.5
7.5
10
2.5
27.5
7.5
10
7.5
10
10
2.5
10
10
7.5
10
10
10
2.5
10
7.5
10
7.5
27.5
10
7.5
27.5
10
7.5
10
10
7.5
10
10
7.5
27.5
10
7.5
10
10
10
10
10
10
176
Code
3904 22
10 00
20 00
90 00
3904 30
10 00
20 00
90 00
3904 40
10 00
20 00
30 00
90 00
3904 50
10 00
20 00
90 00
3904 61
10 00
20 00
90 00
3904 69
10 00
20 00
30 00
90 00
3904 90
11 00
15 00
19 00
21 00
25 00
29 00
91 00
95 00
96 00
99 00
3905
3905 12 00 00
3905 19
10 00
20 00
90 00
3905 21
10 00
90 00
3905 29
11 00
15 00
19 00
91 00
95 00
96 00
99 00
3905 30
11 00
19 00
20 00
90 00
3905 91
11 00
19 00
20 00
30 00
Description
- - Plasticized:
- Vinyl chloride-vinyl acetate copolymers:
- Other vinyl chloride copolymers:
- Vinylidene chloride polymers:
- Fluoro-polymers:
- - Polytetrafluoroethylene:
- - Other:
- Other:
- - - Polytetrahaloethylenes:
- - - - Liquids or pastes, including emulsions, dispersions and solutions
- - - - Blocks of irregular shape, lumps and similar bulk forms
- - - - Powders (including moulding powders), granules and flakes
- - - Polysulfohaloethylenes:
- - - Other:
- - - - Pastilles and bulk forms of which the greatest dimension does not exceed 4 cm
Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in
primary forms:
- Poly(vinyl acetate):
- - In aqueous dispersion
- - Other:
- Vinyl acetate copolymers:
- - In aqueous dispersion:
- - - Vinyl chloride-vinyl acetate copolymers
- - - Other
- - Other:
- - - Vinyl chloride-vinyl acetate copolymers:
- - - Other:
- Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups:
- - - Liquids or pastes, including emulsions, dispersions and solutions:
- - - - Containing poly(vinyl acetate)
- - - - Other
- Other:
- - Copolymers:
- - - Liquids or pastes, including emulsions, dispersions and solutions:
- - - - Containing poly(vinyl acetate)
- - - - Other
Rate of
duty (%)
10
10
10
27.5
10
7.5
27.5
7.5
10
7.5
10
10
7.5
10
10
7.5
10
7.5
10
7.5
10
10
7.5
10
10
7.5
27.5
7.5
10
7.5
27.5
27.5
10
7.5
27.5
27.5
27.5
10
7.5
27.5
7.5
10
7.5
27.5
27.5
10
7.5
27.5
27.5
10
7.5
Code
3905 99
11 00
19 00
20 00
30 00
91 00
95 00
96 00
99 00
3906
3906 10
10 00
20 00
90 00
3906 90
11 00
15 00
19 00
91 00
95 00
96 00
99 00
3907
3907 10 00 00
3907 20 00 00
3907 30
10 00
90 00
3907 40 00 00
3907 50 00
10
90
3907 60
10 00
20 00
90 00
3907 91
10 00
90 00
3907 99
10 00
91 00
99 00
3908
3908 10
10 00
20 00
90 00
3908 90
10 00
20 00
90 00
3909
3909 10
11 00
19 00
20 00
91 00
99 00
Description
- - Other:
- - - Poly(vinyl acetals), poly(vinyl ethers) and other poly(vinyl derivatives):
- - - - Liquids or pastes, including emulsions, dispersions and solutions:
- - - - - Containing poly(vinyl acetate)
- - - - - Other
- - - Other:
Acrylic polymers in primary forms:
- Poly(methyl methacrylate):
- Other:
- - - Acrylic polymers, methacrylic polymers, acrylo-methacrylic copolymers:
- - - Other:
Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd
resins, polyallyl esters and other polyesters, in primary forms:
- Polyacetals
- Other polyethers
- Epoxide resins:
- - - thermo-hardening coating powders (powder paints)
- - - Other
- Polycarbonates
- Alkyd resins:
- - - Blocks of irregular shape, lumps and similar bulk forms, powders (including moulding powders), granules and flakes
- Poly(ethylene terephthalate):
- - - Granules
- - - Blocks of irregular shape, lumps and similar bulk forms, powders (including moulding powders) and flakes
- Other polyesters:
- - Unsaturated:
- - - Blocks of irregular shape, lumps and similar bulk forms, powders (including moulding powders), granules and flakes
- - Other:
- - - Blocks of irregular shape, lumps and similar bulk forms, powders (including moulding powders), granules and flakes:
- - - - thermo-hardening coating powders (powder paints)
- - - - Other
Polyamides in primary forms:
- Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12:
- Other:
Amino-resins, phenolic resins and polyurethanes, in primary forms:
- Urea resins; thiourea resins:
- - - Urea formaldehyde pre-condensate, containing 80% or more of urea formaldehyde (23% or
more of urea)
- - - Other liquids or pastes, including emulsions, dispersions and solutions
- - - Powders (including moulding powders), granules and flakes:
- - - - Moulding powders of urea resins
- - - - Other
177
Rate of
duty (%)
27.5
27.5
10
7.5
27.5
7.5
10
2.5
10
10
7.5
27.5
10
2.5
27.5
7.5
10
2.5
7.5
7.5
27.5
2.5
7.5
27.5
10
2.5
10
10
27.5
10
27.5
27.5
7.5
10
10
7.5
10
10
2.5
7.5
27.5
10
7.5
10
178
Code
Description
3909 20
10 00
20 00
90 00
3909 30
10 00
20 00
90 00
3909 40
10 00
20 00
90 00
3909 50
10 00
20 00
90 00
- Melamine resins:
- Other amino-resins:
- Phenolic resins:
- Polyurethanes:
3910 00 00 00
Silicones in primary forms
3911
Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones

and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms:
- Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes:
- - - Coumarone resins, indene resins and coumarone-indene resins:
- - - Other:
- Other:
- - - Condensation, polycondensation or polyaddition products
- - - Other:
3911 10
11 00
13 00
17 00
19 00
91 00
93 00
97 00
99 00
3911 90
10 00
91 00
93 00
97 00
99 00
3912
3912 11 00 00
3912 12 00
10
90
3912 20
10
10
90
90 00
3912 31
10 00
90 00
3912 39
10
10
90
90
10
90
3912 90
10 00
21 00
29
10
90
90 00
Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms:
- Cellulose acetates:
- - Non-plasticized
- - Plasticized:
- - - Moulding powders
- - - Other
- Cellulose nitrates (including collodions):
- - - Non-plasticized:
- - - - Collodions and celloidin
- - - - Other
- - - Other
- Cellulose ethers:
- - Carboxymethylcellulose and its salts:
- - - Non-plasticized
- - - Plasticized
- - Other:
- - - Non-plasticized:
- - - - Ethylcellulose
- - - - Other
- - - Plasticized:
- - - - Ethylcellulose
- - - - Other
- Other:
- - - Regenerated cellulose
- - - Other cellulose esters or derivatives:
- - - - Non-plasticized
- - - - Plasticized:
- - - - - Moulding powders
- - - - - Other
- - - Other
Rate of
duty (%)
27.5
10
7.5
27.5
10
7.5
7.5
2.5
2.5
10
10
7.5
2.5
7.5
7.5
10
7.5
7.5
7.5
10
7.5
10
10
7.5
10
7.5
7.5
10
10
7.5
7.5
7.5
2.5
2.5
7.5
7.5
10
10
10
7.5
10
10
7.5
179
Rate of
duty (%)
Code
Description
3913 10 00 00
3913 90
10 00
20 00
90 00
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:
- Alginic acid, its salts and esters
- Other:
- - - Hardened proteins (e.g., hardened casein, hardened gelatin)
- - - Chemical derivatives of natural rubber
- - - Other
7.5
2.5
2.5
Ion-exchangers based on polymers of headings 3901 to 3913, in primary forms:

- - - Based on condensation, polycondensation or polyaddition products
- - - Other
7.5
7.5
3913
3914 00 00
10
90
7.5
II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES

3915
3915 10 00
10
90
3915 20 00 00
3915 30 00
10
91
99
3915 90
12
10
21
29
30
40
50
60
90
22
11
12
13
14
15
16
17
19
91
99
32
10
20
30
40
90
42 00
52 00
62 00
92 00
3916
3916 10 00
10
90
3916 20 00
10
91
99
3916 90
11 00
13 00
18
11
Waste, parings and scrap of plastics:

- Of polymers of ethylene:
- - - Of polyethylene
- - - Other
- Of polymers of styrene
- Of polymers of vinyl chloride:
- - - Of poly(vinyl chloride)
- - - Other:
- - - - Of vinyl chloride-vinyl acetate copolymers
- - - - Other
- Of other plastics:
- - - Of condensation, polycondensation or polyaddition products:
- - - - Of phenoplasts
- - - - Of aminoplasts:
- - - - - Of urea resins
- - - - - Other
- - - - Of alkyds and other polyesters
- - - - Of epoxide resins or ethoxylines
- - - - Of polyurethanes
- - - - Of silicones
- - - - Other
- - - Of polymerization and copolymerization products:
- - - - Of polypropylene
- - - - Of polyisobutylene
- - - - Of polytetrahaloethylenes
- - - - Of polysulfohaloethylenes
- - - - Of poly(vinylidene chloride) or vinylidene chloride-vinyl chloride copolymers
- - - - Of poly(vinyl acetate)
- - - - Of poly(vinyl alcohols), poly(vinyl acetals), poly(vinyl ethers) and other poly(vinyl derivatives)
- - - - Of acrylic polymers, methacrylic polymers, acrylo-methacrylic copolymers
- - - - Other:
- - - - - Coumarone resins, indene resins and coumarone-indene resins
- - - - - Other
- - - Of regenerated cellulose, cellulose nitrates, cellulose acetates or other cellulose esters, of
cellulose ethers or other chemical derivatives of cellulose:
- - - - Of regenerated cellulose
- - - - Of cellulose nitrates
- - - - Of cellulose acetates
- - - - Of other cellulose esters
- - - - Of cellulose ethers or other chemical derivatives of cellulose
- - - Of hardened proteins (e.g., hardened casein, hardened gelatin)
- - - Of chemical derivatives of natural rubber
- - - Of alginic acid, its salts and esters
- - - Other
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:
- - - Other
- - - Of poly(vinyl chloride)
- - - Other:
- - - - Of vinyl chloride-vinyl acetate copolymers
- - - - Other
- - - - Of polyamides
- - - - Other:
- - - - - Of aminoplasts:
- - - - - - Of urea resins
27.5
27.5
27.5
27.5
27.5
27.5
20
20
20
20
20
20
20
20
27.5
27.5
27.5
27.5
27.5
27.5
27.5
10
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
2.5
27.5
180
Code
Description
19
20
30
50
60
90
20
11
12
13
14
15
16
17
18
19
91
99
31 00
39
10
20
30
40
90
40 00
50 00
90 00
3917
3917 10
10
10
20
90
91
10
20
30
40
90
99 00
3917 21 00
10
92
94
98
3917 22 00
10
91
99
3917 23 00
10
20
90
3917 29
10
10
20
30
90
21 00
- - - - - - Other
- - - - - Of alkyds and other polyesters
- - - - - Of epoxide resins or ethoxylines
- - - - - Of polyurethanes
- - - - - Of silicones
- - - - - Other
- - - Of polymerization or copolymerization products:
- - - - Of polystyrene and its copolymers
- - - - Of poly(vinylidene chloride) or vinylidene chloride-vinyl chloride copolymers
- - - - Of poly(vinyl acetate)
- - - - Of acrylic polymers, methacrylic polymers or acrylo-methacrylic copolymers
- - - - Other:
- - - - - Of coumarone resins, indene resins and coumarone-indene resins
- - - - - Other
- - - Of regenerated cellulose, cellulose nitrates, cellulose acetates and other cellulose esters, of
cellulose ethers or other chemical derivatives of cellulose, or of vulcanized fibre:
- - - - Of vulcanized fibre
- - - - Other:
- - - - - Of regenerated cellulose
- - - - - Of cellulose nitrates
- - - - - Of cellulose acetates
- - - - - Of other cellulose esters
- - - - - Of cellulose ethers or other derivatives of cellulose
- - - Other
Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics:
- Artificial guts (sausage casings) of hardened protein or of cellulosic materials:
- - - Worked:
- - - - Of regenerated cellulose
- - - - Of hardened proteins
- - - - Other
- - - Other:
- - - - Of hardened proteins (e.g., hardened casein, hardened gelatin), or of regenerated cellulose,
of cellulose ethers, cellulose acetates or other cellulose esters:
- - - - - Of hardened proteins (e.g., hardened casein, hardened gelatin)
- - - - - Of regenerated cellulose
- - - - - Of cellulose ethers
- - - - Other
- Tubes, pipes and hoses, rigid:
- - Of polymers of ethylene:
- - - Worked
- - - Other:
- - - - Of polyethylene:
- - - - - Tubes reinforced with metal wire whether or not covered with plastics
- - - - - Other
- - - - Other
- - Of polymers of propylene:
- - - Worked
- - - Other:
- - - - Other
- - Of polymers of vinyl chloride:
- - - Worked
- - - Other:
- - - - Of poly(vinyl chloride)
- - - - Other
- - Of other plastics:
- - - Worked:
- - - - Of hardened proteins
- - - - Of chemical derivatives of natural rubber
- - - - Other
- - - Other:
- - - - Of condensation, polycondensation or polyaddition products:
- - - - - Of phenoplasts
Rate of
duty (%)
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5
27.5
27.5
7.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
Code
Description
29
11
19
20
30
40
50
60
90
30
01
09
18
27
36
45
54
63
72
81
99
40
10
20
30
90
50 00
60 00
70 00
90 00
3917 31
10
10
90
21 00
29
11
19
20
30
40
50
60
90
30
11
12
19
21
22
23
24
25
26
27
29
91
92
99
40
10
20
30
90
50 00
90 00
- - - - - Other:
- - - - - - Of aminoplasts:
- - - - - - - Of urea resins
- - - - - - - Other
- - - - - - Of alkyds and other polyesters
- - - - - - Of epoxide resins or ethoxylines
- - - - - - Of polyamides
- - - - - - Of polyurethanes
- - - - - - Of silicones
- - - - - - Other
- - - - Of polymerization or copolymerization products:
- - - - - Of polytetrahaloethylenes
- - - - - Of polysulfohaloethylenes
- - - - - Of polyisobutylene
- - - - - Of polystyrene and its copolymers
- - - - - Of poly(vinylidene chloride) or vinylidene chloride-vinyl chloride copolymers
- - - - - Of poly(vinyl acetate)
- - - - - Of vinyl chloride-vinyl acetate copolymers
- - - - - Of poly(vinyl alcohols), poly(vinyl acetals), poly(vinyl ethers) and other poly(vinyl derivatives)
- - - - - Of acrylic polymers, methacrylic polymers or acrylo-methacrylic copolymers
- - - - - Other
- - - - Of cellulose nitrates, cellulose acetates and other cellulose esters, of cellulose ethers or
other chemical derivatives of cellulose:
- - - - Of hardened proteins (e.g., hardened casein, hardened gelatin)
- - - - Other
- Other tubes, pipes and hoses:
- - Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa:
- - - Worked:
- - - - Other
- - - Other:
- - - - - Other:
- - - - - - - Other
- - - - - - Other
- - - - - Of polypropylene
- - - - - Of poly(vinyl chloride)
- - - - - Other:
- - - - - - Of polytetrahaloethylenes
- - - - - - Of polysulfohaloethylenes
- - - - - - Of polyisobutylene
- - - - - - Of polystyrene and its copolymers
- - - - - - Of poly(vinylidene chloride) or vinylidene chloride-vinyl chloride copolymers
- - - - - - Of poly(vinyl acetate)
- - - - - - Of vinyl chloride-vinyl acetate copolymers
- - - - - - Of poly(vinyl alcohols), poly(vinyl acetals), poly(vinyl ethers) and other poly(vinyl derivatives)
- - - - - - Other:
- - - - - - - Of acrylic polymers, methacrylic polymers or acrylo-methacrylic copolymers
- - - - - - - Of coumarone resins, indene resins and coumarone-indene resins
- - - - - - - Other
- - - - Other
181
Rate of
duty (%)
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5
182
Code
Description
3917 32
10
10
90
21 00
29
11
19
20
30
40
50
60
91
99
33 00
39
11
12
18
21
22
23
24
25
26
27
29
91
92
99
40
10
20
30
90
50 00
90 00
3917 33 00
10
90
3917 39
10
10
90
21 00
29
11
19
20
30
40
50
60
90
30
11
12
19
21
22
- - Other, not reinforced or otherwise combined with other materials, without fittings:
- - - Worked:
- - - - Other
- - - Other:
- - - - - Other:
- - - - - - - Other
- - - - - - Other:
- - - - - - - Flexible conduits of polyethylene terephthalate of a width, when flat, of 50 mm or more
but not more than 55 mm, weighing not more than 8 g per linear metre
- - - - - - - Other
- - - - - Flexible conduits of poly(vinyl chloride), whether or not printed, of a width, when flat, not
exceeding 100 mm and a weight per linear metre not exceeding 20 g
- - - - - Other:
- - - - - - Of polyethylene
- - - - - - Of polypropylene
- - - - - - Of poly(vinyl chloride)
- - - - - - Other:
- - - - - - - Of polytetrahaloethylenes
- - - - - - - Of polysulfohaloethylenes
- - - - - - - Of polyisobutylene
- - - - - - - Of polystyrene and its copolymers
- - - - - - - Of poly(vinylidene chloride) or vinylidene chloride-vinyl chloride copolymers
- - - - - - - Of poly(vinyl acetate)
- - - - - - - Of vinyl chloride-vinyl acetate copolymers
- - - - - - - Of poly(vinyl alcohols), poly(vinyl acetals), poly(vinyl ethers) and other poly(vinyl derivatives)
- - - - - - - Other:
- - - - - - - - Of acrylic polymers, methacrylic polymers or acrylo-methacrylic copolymers
- - - - - - - - Of coumarone resins, indene resins and coumarone-indene resins
- - - - - - - - Other
- - - - Other
- - Other, not reinforced or otherwise combined with other materials, with fittings:
- - - Other
- - Other:
- - - Worked:
- - - - Other
- - - Other:
- - - - - Other:
- - - - - - - Other
- - - - - - Other
- - - - - Other:
Rate of
duty (%)
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5
10
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
Code
Description
23
24
25
26
27
29
91
92
99
40
10
20
30
90
50 00
90 00
3917 40 00
10
90
3918
3918 10 00
10
20
31
39
90
3918 90
10 00
21 00
22 00
29
11
19
20
30
40
50
60
90
30
11
12
13
14
19
91
92
93
94
95
96
99
41 00
49
10
20
30
90
50 00
60 00
- - - - - - Of polystyrene and its copolymers
- - - - - - Of poly(vinylidene chloride) or vinylidene chloride-vinyl chloride copolymers
- - - - - - Of poly(vinyl acetate)
- - - - - - Of poly(vinyl alcohols), poly(vinyl acetals), poly(vinyl ethers) and other poly(vinyl derivatives)
- - - - - - Other:
- - - - - - - Other
- - - - Other
- Accessories:
- - - Of vulcanized fibre
- - - Other
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:
- - - Printed, as specified in Note 2 to Section VII
- - - Other:
- - - - In rolls or rectangular (including square) sheets:
- - - - - Other:
- - - - - - Other
- - - - Other
- - - Printed, as specified in Note 2 to Section VII
- - - Other:
- - - - - Of condensation, polycondensation or polyaddition products:
- - - - - - Of phenoplasts
- - - - - - Of unsaturated polyesters
- - - - - - Other:
- - - - - - - Of aminoplasts:
- - - - - - - - Of urea resins
- - - - - - - - Other
- - - - - - - Of alkyds and other polyesters
- - - - - - - Of epoxide resins or ethoxylines
- - - - - - - Of polyamides
- - - - - - - Of polyurethanes
- - - - - - - Of silicones
- - - - - - - Other
- - - - - Of polymerization or copolymerization products:
- - - - - - Other:
- - - - - - - Of poly(vinylidene chloride) or vinylidene chloride-vinyl chloride copolymers
- - - - - - - Of poly(vinyl acetate)
- - - - - - - Other
- - - - - Of cellulose nitrates, cellulose acetates and other cellulose esters, of cellulose ethers or
other chemical derivatives of cellulose, or vulcanized fibre:
- - - - - - Of vulcanized fibre
- - - - - - Other:
- - - - - - - Of cellulose nitrates
- - - - - - - Of cellulose acetates
- - - - - - - Of other cellulose esters
- - - - - - - Of cellulose ethers or other derivatives of cellulose
- - - - - Of chemical derivatives of natural rubber
- - - - - Other
183
Rate of
duty (%)
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5
184
Code
Description
90
10
90
3919
3919 10
10
10
90
21 00
22
10
40
50
91
92
99
29 00
31 00
32 00
39
11
19
20
30
40
50
60
90
40
11
19
21
29
31
32
33
39
41
49
51
59
60
70
81
82
89
91
99
- - - - Other:
- - - - - Of vulcanized fibre
- - - - - Other
Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls:
- In rolls of a width not exceeding 20 cm:
- - - Printed, as specified in Note 2 to Section VII:
- - - - Of polypropylene, weighing 36 g/m or more but not more than 45 g/m, in rolls of a width
exceeding 95 mm
- - - - Other
- - - Other:
- - - - Of a width not exceeding 10 cm, coated with unvulcanized natural or synthetic rubber:
- - - - - Of condensation, polycondensation or polyaddition products
- - - - - - Of polypropylene, translucent, with a striated surface, weighing 110 g/m or more but not
more than 165 g/m, in rolls of a width of 60 mm
- - - - - - Of polypropylene, weighing 80 g/m or more but not more than 125 g/m, in rolls of a
width of 35 mm or more but not more than 65 mm
- - - - - - Of polypropylene, weighing 80 g/m or more but not more than 250 g/m, in rolls of a width
of 10 mm or more but not more than 45 mm
- - - - - - Other:
2
- - - - - - - Of polypropylene, weighing 140 g/m , in rolls of a width of 50 mm or more but not more
than 65 mm
2
2
- - - - - - - Of polypropylene, weighing between 160 g/m and 250 g/m , with a Velcro strip along
the whole length, in rolls of a width of 50 mm or more but not more than 65 mm
- - - - - - - Other
- - - - - Of regenerated cellulose, cellulose nitrates, cellulose acetates and other cellulose esters,
of cellulose ethers or other chemical derivatives of cellulose, or of vulcanized fibre
- - - - Other:
- - - - - - Other:
- - - - - - - - Other aminoplasts
- - - - - - - Other
- - - - - - Of poly(vinyl chloride), of a thickness:
- - - - - - - Not exceeding 2 mm
- - - - - - - Exceeding 2 mm
- - - - - - Other:
- - - - - - - Of poly(vinylidene chloride) or vinylidene chloride-vinyl chloride copolymers, of a thickness:
- - - - - - - - Not exceeding 0.50 mm
- - - - - - - - Exceeding 0.50 mm
- - - - - - - Of poly(vinyl acetate), of a thickness:
- - - - - - - - Not exceeding 0.50 mm
- - - - - - - - Exceeding 0.50 mm
- - - - - - - Of acrylic polymers, methacrylic polymers or acrylo-methacrylic copolymers, of a thickness:
- - - - - - - - Not exceeding 0.50 mm
- - - - - - - - Exceeding 0.50 mm but not exceeding 2 mm
- - - - - - - - Exceeding 2 mm
- - - - - - - Other:
- - - - - - - - Other
Rate of
duty (%)
27.5
27.5
2.5
27.5
27.5
7.5
7.5
7.5
7.5
7.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
Code
Description
50
11
12
19
20
31
39
41
49
91
99
60 00
70 00
90 00
3919 90
10
10
90
21 00
22 00
29
11
19
20
30
40
50
60
90
30
11
19
21
29
31
32
33
39
41
49
51
59
60
70
81
82
89
91
99
40
11
12
19
20
- - - - - Of regenerative cellulose, cellulose nitrates, cellulose acetates and other cellulose esters,
of cellulose ethers or other chemical derivatives of cellulose:
- - - - - - Of regenerated cellulose:
- - - - - - - Of a thickness not exceeding 0.50 mm
- - - - - - - Of a thickness exceeding 0.50 mm but less than 0.75 mm
- - - - - - - Other
- - - - - - Of cellulose nitrate
- - - - - - Of cellulose acetates:
- - - - - - - Of a thickness of less than 0.75 mm
- - - - - - - Other
- - - - - - Of other cellulose esters:
- - - - - - - Other
- - - - - - Of cellulose ethers or other derivatives of cellulose:
- - - - - - - Of ethylcellulose
- - - - - - - Other
- - - - - Other
- Other:
- - - Printed, as specified in Note 2 to Section VII:
- - - - Of polypropylene, weighing 36 g/m or more but not more than 45 g/m, in rolls of a width
not exceeding 250 mm
- - - - Other
- - - Other:
- - - - - - Other:
- - - - - - - - Other
- - - - - - - Other
- - - - - - Of poly(vinyl chloride), of a thickness:
- - - - - - - Not exceeding 2 mm
- - - - - - - Exceeding 2 mm
- - - - - - Other:
- - - - - - - - Not exceeding 0.50 mm
- - - - - - - - Exceeding 0.50 mm
- - - - - - - - Not exceeding 0.50 mm
- - - - - - - - Exceeding 0.50 mm
- - - - - - - - Not exceeding 0.50 mm
- - - - - - - - Exceeding 2 mm
- - - - - - - Other:
- - - - - - - - Coumarone resins, indene resins and coumarone-indene resins
- - - - - - - - Other
- - - - - Of regenerative cellulose, cellulose nitrates, cellulose acetates and other cellulose esters,
of cellulose ethers or other chemical derivatives of cellulose:
- - - - - - Of regenerated cellulose:
- - - - - - - Of a thickness not exceeding 0.50 mm
- - - - - - - Of a thickness exceeding 0.50 mm but less than 0.75 mm
- - - - - - - Other
- - - - - - Of cellulose nitrate
185
Rate of
duty (%)
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5
7.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
7.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
186
Code
Description
31
39
41
49
91
99
50 00
60 00
71 00
79 00
90
10
90
3920
3920 10 00
21
22
30
91
99
3920 20
10
11
19
90
90
11
19
91
99
3920 30 00 00
3920 43
10
10
90
90
11
19
20
90
3920 49
10
10
90
90
11
19
20
90
3920 51 00
10
20
90
3920 59 00
10
20
90
- - - - - - Of cellulose acetates:
- - - - - - - Other
- - - - - - Of other cellulose esters:
- - - - - - - Other
- - - - - - Of cellulose ethers or other derivatives of cellulose:
- - - - - - - Of ethylcellulose
- - - - - - - Other
- - - - - Other:
- - - - - - Of chemical derivatives of natural rubber
- - - - - - Other
- - - - Other:
- - - - - Other
Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials:
- - - Of polyethylene:
- - - - Not printed:
- - - - - Perforated, of a thickness of 0.4 mm or more but not more than 0.6 mm, weighing 20 g/m
or more but not more than 27 g/m, in rolls of a width of 100 mm or more but not more than
200 mm
- - - - - Other
- - - - Other
- - - Other:
- - - - Not printed
- - - - Other
- Of polymers of propylene:
- - - Biaxially oriented, not printed:
- - - - Of polypropylene:
- - - - - Vacuum metallized
- - - - - Other
- - - - Other
- - - Other:
- - - - Of polypropylene:
- - - - - Not printed
- - - - - Other
- - - - Other:
- - - - - Not printed
- - - - - Other
- Of polymers of styrene
- - Containing by weight 6% or more of plasticizers:
- - - Strips of a thickness not exceeding 0.5 mm:
- - - - Rigid
- - - - Flexible
- - - Other:
- - - - Of poly(vinyl chloride):
- - - - - Of a thickness not exceeding 2 mm
- - - - - Of a thickness exceeding 2 mm
- - - - Other:
- - - - - Other
- - Other:
- - - Strips of a thickness not exceeding 0.5 mm:
- - - - Rigid
- - - - Flexible
- - - Other:
- - - - Of poly(vinyl chloride):
- - - - - Of a thickness not exceeding 2 mm
- - - - - Of a thickness exceeding 2 mm
- - - - Other:
- - - - - Other
- Of acrylic polymers:
- - Of poly(methyl methacrylate):
- - - Of a thickness not exceeding 0.50 mm
- - - Of a thickness exceeding 0.50 mm but not exceeding 2 mm
- - - Of a thickness exceeding 2 mm
- - Other:
- - - Of a thickness not exceeding 0.50 mm
- - - Of a thickness exceeding 0.50 mm but not exceeding 2 mm
- - - Of a thickness exceeding 2 mm
Rate of
duty (%)
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5
27.5
27.5
2.5
20
27.5
20
27.5
7.5
7.5
7.5
20
27.5
20
27.5
27.5
7.5
27.5
27.5
27.5
27.5
27.5
7.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
Code
Description
3920 61 00 00
3920 62
11 00
19 00
90 00
3920 63 00 00
3920 69 00 00
3920 71
11 00
19 00
90
11
19
20
90
3920 72 00 00
3920 73 00
10
20
30
80
3920 79 00
11
19
21
22
29
91
99
3920 91 00
10
90
3920 92
10
10
90
90 00
3920 93 00
10
90
3920 94 00 00
3920 99
10
10
20
30
90
20
10
20
30
41
49
51
59
60
70
80
90
30 00
40 00
90 00
- Of polycarbonates, alkyd resins, polyallyl esters or other polyesters:

- - Of polycarbonates
- - Of poly(ethylene terephthalate):
- - - Not printed:
- - - - Vacuum metallized
- - - - Other
- - - Other
- - Of unsaturated polyesters
- - Of other polyesters
- Of cellulose or its chemical derivatives:
- - Of regenerated cellulose:
- - - Not printed:
- - - - Other
- - - Other:
- - - - Of a thickness not exceeding 0.50 mm:
- - - - - Surface-treated or surface-worked
- - - - - Other
- - - - Of a thickness exceeding 0.50 mm but less than 0.75 mm
- - - - Other
- - Of vulcanized fibre
- - Of cellulose acetate:
- - - Film in rolls or in strips, for cinematography or photography
- - - Other, of a thickness of less than 0.75 mm
- - - Of a thickness of 0.75 mm or more
- - - Other
- - Of other cellulose derivatives:
- - - Of cellulose nitrates:
- - - - Film in rolls or in strips, for cinematography or photography
- - - - Other
- - - Of other cellulose esters:
- - - - Film in rolls or in strips, for cinematography or photography
- - - - Other, of a thickness of less than 0.75 mm
- - - - Other
- - - Of cellulose ethers or other chemical derivatives of cellulose:
- - - - Of ethylcellulose
- - - - Other
- - Of poly(vinyl butyral):
- - - Of a thickness of 0.38 mm or more but not more than 1.52 mm, in rolls of a width of 40 cm to
321 cm
- - - Other
- - Of polyamides:
- - - Not printed:
- - - - Other
- - - Other
- - Of amino-resins:
- - - Of urea resins
- - - Other
- - Of phenolic resins
- - - - Of epoxide resins or ethoxylines
- - - - Of polyurethanes
- - - - Of silicones
- - - - Other
- - - - Of poly(vinylidene chloride) or vinylidene chloride-vinyl chloride copolymers, of a thickness:
- - - - - Not exceeding 0.50 mm
- - - - - Exceeding 0.50 mm
- - - - Of poly(vinyl acetate), of a thickness:
- - - - - Not exceeding 0.50 mm
- - - - - Exceeding 0.50 mm
- - - - Of coumarone resins, indene resins and coumarone-indene resins
- - - - Other
- - - Other
187
Rate of
duty (%)
27.5
7.5
7.5
27.5
27.5
7.5
7.5
20
27.5
27.5
27.5
27.5
27.5
27.5
27.5
7.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
7.5
27.5
7.5
20
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5
188
Code
Description
3921
3921 11 00 00
3921 12
11
11
19
90
19
11
19
90
20
11
19
90
90
11
19
90
3921 13
10
10
90
90 00
3921 14 00 00
3921 19
11 00
16 00
17 00
19
11
19
20
30
40
50
90
21 00
22 00
28
11
12
13
14
15
16
19
21
29
30
Other plates, sheets, film, foil and strip, of plastics:

- Cellular:
- - Of polymers of styrene
- - Of polymers of vinyl chloride:
- - - Of poly(vinyl chloride):
- - - - Of a thickness not exceeding 2 mm:
- - - - - Goods containing textile materials:
- - - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibber, and for which the weight of plastics exceeds 70% of the total
weight
- - - - - - Other
- - - - - Other
- - - - Of a thickness exceeding 2 mm:
- - - - - - Goods with textile components in which man-made fibres predominate by weight over
any other single textile fibre, and for which the weight of plastics exceeds 70% of the total
weight
- - - - - - Other
- - - - - Other
- - - Of vinyl chloride-vinyl acetate copolymers:
other single textile fibre, and for which the weight of plastics exceeds 70% of the total weight
- - - - - - Other
- - - - - Other
- - - Other:
- - - - Goods containing textile materials:
- - - - - Goods with textile components in which man-made fibres predominate by weight over any
- - - - - Other
- - - - Other
- - Of polyurethanes:
- - - Goods containing textile materials:
- - - - Goods with textile components in which man-made fibres predominate by weight over any
- - - - Other
- - - Other
- - Of regenerated cellulose
- - - - Of unsaturated polyesters:
- - - - - Pre-impregnated with malleable polyester containing glass fibres (18% or more) and other
mineral materials, each side protected by a polyethylene film
- - - - - Other
- - - - Other:
- - - - - Of aminoplasts:
- - - - - - Of urea resins
- - - - - - Other
- - - - - Of alkyds and other polyesters
- - - - - Of epoxide resins or ethoxylines
- - - - - Of polyamides
- - - - - Of silicones
- - - - - Other
- - - - Microporous polyethylene strips, containing amorphous silica, whether or not ribbed of a
width of 100 mm to 1 250 mm
- - - - Polypropylene cellular plates, weighing 400 g/m, in rolls of a width not exceeding 640 mm
- - - - Other:
- - - - - Of polytetrahaloethylenes
- - - - - Of polysulfohaloethylenes
- - - - - Of poly(vinylidene chloride), or vinylidene chloride-vinyl chloride copolymers, of a thickness not exceeding 0.50 mm
- - - - - Of poly(vinylidene chloride) or vinylidene chloride-vinyl chloride copolymers, of a thickness
exceeding 0.50 mm
- - - - - Of polyisobutylene
- - - - - Of poly(vinyl acetate), of a thickness:
- - - - - - Not exceeding 0.50 mm
- - - - - - Exceeding 0.50 mm
- - - - - Of poly(vinyl alcohols), poly(vinyl acetals), poly(vinyl ethers) and other poly(vinyl derivatives)
Rate of
duty (%)
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
7.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
7.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
Code
Description
41
42
49
50
30
10
21
29
31
39
91
99
40 00
50 00
90 00
3921 90
11
11
19
21
29
90
19
11
19
90
20
11
19
90
31
10
90
32
10
90
39
11
19
21
29
30
40
50
60
70
90
- - - - - Of acrylic polymers, methacrylic polymers or acrylo-methacrylic copolymers, of a thickness:

- - - - - - Not exceeding 0.50 mm
- - - - - - Exceeding 0.50 mm but not exceeding 2 mm
- - - - - - Exceeding 2 mm
- - - Of cellulose nitrates, cellulose acetates and other cellulose esters, of cellulose ethers or other
chemical derivatives of cellulose:
- - - - Of cellulose nitrates
- - - - Of cellulose acetates, of a thickness:
- - - - - Of less than 0.75 mm
- - - - - Other
- - - - Of other cellulose esters, of a thickness:
- - - - - Other
- - - - Of cellulose ethers or other derivatives of cellulose:
- - - - - Of ethylcellulose
- - - - - Other
- - - Other
- Other:
- - - Printed packaging composites (triplex and the like):
- - - - Weighing 100 g/m or more, incorporating an aluminium sheet:
- - - - - Combined with textile materials, weighing not more than 1 492 kg/m:
- - - - - - Other
- - - - - Combined with textile materials, weighing more than 1 492 kg/m:
- - - - - - Other
- - - - - Other
- - - - Other:
- - - - - Combined with textile materials:
- - - - - - Other
- - - - Other
- - - Other:
- - - - - Strips and slivers with a saturated polyester core, vacuum metallized and coloured, of a
width exceeding 5 mm and a thickness of not more than 25 microns:
- - - - - - Combined with textile materials:
- - - - - - - Goods with textile components in which man-made fibres predominate by weight over any
other single textile fibre, and for which the weight of plastics exceeds 70% of the total
weight
- - - - - - - Other
- - - - - - Other
- - - - - Other:
- - - - - - Combined with textile materials, weighing not more than 1 492 kg/m:
weight
- - - - - - - Other
- - - - - - Combined with textile materials, weighing more than 1 492 kg/m:
weight
- - - - - - - Other
- - - - - - Other:
- - - - - - - Of phenoplasts
- - - - - - - Of unsaturated polyesters
- - - - - - - Other:
- - - - - - - - Of aminoplasts:
- - - - - - - - - Of urea resins
- - - - - - - - - Other
- - - - - - - - Of alkyds and other polyesters
- - - - - - - - Of epoxide resins or ethoxylines
- - - - - - - - Of polyamides
- - - - - - - - Of polyurethanes
- - - - - - - - Of silicones
- - - - - - - - Other
189
Rate of
duty (%)
27.5
20
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
27.5
20
20
20
20
20
27.5
27.5
27.5
7.5
7.5
7.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
190
Code
Description
41
11
19
91
99
42
11
19
91
99
49
01
09
11
19
20
31
32
33
39
41
49
51
59
60
70
81
82
89
91
99
51
11
19

- - - - - Combined with textile materials, weighing not more than 1 492 kg/m:
weight:
- - - - - - - Unprinted metal film covered on one surface with a polyethylene film and on the other
with a film of ethylene copolymer, in rolls of a width of 30 mm or more but not more than
360 mm of a thickness of 250 microns or more but not more than 350 microns
- - - - - - - Other
- - - - - - Other:
- - - - - - - Other
- - - - - Combined with textile materials, weighing more than 1 492 kg/m:
weight:
- - - - - - - Other
- - - - - - Other:
- - - - - - - Other
- - - - - Other:
- - - - - - Of polyethylene, polypropylene or poly(vinyl chloride):
- - - - - - - Of poly(vinyl chloride), of a thickness:
- - - - - - - - Not exceeding 2 mm
- - - - - - - - Exceeding 2 mm
- - - - - - - Of polyethylene:
- - - - - - - - Unprinted metal film covered on one surface with a polyethylene film and on the other
with a film of ethylene copolymer, in rolls of a width of 30 mm or more but not more
than 360 mm of a thickness of 250 microns or more but not more than 350 microns
- - - - - - - - Other
- - - - - - - Of polypropylene
- - - - - - Other:
- - - - - - - - Not exceeding 0.50 mm
- - - - - - - - Exceeding 0.50 mm
- - - - - - - - Not exceeding 0.50 mm
- - - - - - - - Exceeding 0.50 mm
- - - - - - - - Not exceeding 0.50 mm
- - - - - - - - Exceeding 2 mm
- - - - - - - Other:
- - - - - - - - Other
- - - - Of regenerative cellulose, cellulose nitrates and other cellulose esters, of cellulose ethers
and other chemical derivatives of cellulose:
- - - - - Of regenerated cellulose:
- - - - - - Plates, sheets, film or strip, whether or not in rolls, of a thickness of less than 0.75 mm:
- - - - - - - Of a thickness not exceeding 0.50 mm:
- - - - - - - - Surface-treated or surface-worked:
- - - - - - - - - Combined with textile materials, weighing not more than 1 492 kg/m:
- - - - - - - - - - Goods with textile components in which man-made fibres predominate by weight
over any other single textile fibre, and for which the weight of plastics exceeds 70%
of the total weight
- - - - - - - - - - Other
Rate of
duty (%)
7.5
27.5
7.5
27.5
7.5
27.5
7.5
27.5
27.5
27.5
7.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
Code
Description
21
29
90
59
11
19
21
29
90
60
11
19
21
29
90
70
11
19
21
29
90
81
10
90
82
10
90
89
10
21
29
91
99
94
11
19
21
29
90
- - - - - - - - - Combined with textile materials, weighing more than 1 492 kg/m:

of the total weight
- - - - - - - - - - Other
- - - - - - - - - Other
- - - - - - - - Other:
- - - - - - - - - Combined with textile materials, weighing not more than 1 492 kg/m:
of the total weight
- - - - - - - - - - Other
of the total weight
- - - - - - - - - - Other
- - - - - - - - - Other
- - - - - - - Of a thickness exceeding 0.50 mm but less than 0.75 mm:
- - - - - - - - Combined with textile materials, weighing not more than 1 492 kg/m:
- - - - - - - - - Goods with textile components in which man-made fibres predominate by weight
of the total weight
- - - - - - - - - - Other
of the total weight
- - - - - - - - - - Other
- - - - - - - - - Other
- - - - - - Other:
- - - - - - - Combined with textile materials, weighing not more than 1 492 kg/m:
- - - - - - - - Goods with textile components in which man-made fibres predominate by weight over
any other single textile fibre, and for which the weight of plastics exceeds 70% of the total weight
- - - - - - - - Other
- - - - - - - Combined with textile materials, weighing more than 1 492 kg/m:
- - - - - - - - Goods with textile components in which man-made fibres predominate by weight over
any other single textile fibre, and for which the weight of plastics exceeds 70% of the total weight
- - - - - - - - Other
- - - - - - - Other
- - - - - Other:
weight
- - - - - - - Other
weight
- - - - - - - Other
- - - - - - Other:
- - - - - - - Of cellulose nitrate
- - - - - - - Of cellulose acetates:
- - - - - - - - Plates, sheets, film or strip, whether or not in rolls, of a thickness of less than 0.75 mm
- - - - - - - - Other
- - - - - - - Of cellulose ethers or other chemical derivatives of cellulose:
- - - - - - - - Of ethylcellulose
- - - - - - - - Other
- - - - Other:
- - - - - Of vulcanized fibre:
weight
- - - - - - - Other
weight
- - - - - - - Other
- - - - - - Other
191
Rate of
duty (%)
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
192
Code
Description
95
29
90
- - - - - Of hardened proteins (e.g., hardened casein, hardened gelatin):

weight
- - - - - - - Other
weight
- - - - - - - Other
- - - - - - Other
- - - - - Of chemical derivatives of natural rubber:
weight
- - - - - - - Other
weight
- - - - - - - Other
- - - - - - Other
- - - - - Other:
weight
- - - - - - - Other
weight
- - - - - - - Other
- - - - - - Other
10
90
3922 20 00 00
3922 90 00
10
80
Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing
cisterns and similar sanitary ware, of plastics:
- Baths, shower-baths, sinks and wash-basins:
- - - Other
- Lavatory seats and covers
- Other:
- - - Flushing cisterns, with their mechanisms
- - - Other
11
19
21
29
90
96
11
19
21
29
90
98
11
19
21
3922
3922 10 00
3923
3923 10 00
10
20
30
40
80
3923 21 00
10
90
3923 29 00
11
19
20
81
89
3923 30
10 00
90
10
20
30
80
Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other
closures, of plastics:
- Boxes, cases, crates and similar articles:
- - - Of polypropylene
- - - Other
- Sacks and bags (including cones):
- - Of polymers of ethylene:
- - - Articles specified in Note 2 A a) to Chapter 42
- - - Other
- - - Articles specified in Note 2 A a) to Chapter 42:
- - - - Other
- - - Blanket bags of P.V.C. with slide fasteners or Velcro closures
- - - Other:
- - - - Other
- Carboys, bottles, flasks and similar articles:
- - - Preforms of poly(ethylene terephthalate) (PET)
- - - Other:
- - - - Of polyethylene
- - - - Other
Rate of
duty (%)
27.5
27.5
27.5
27.5
27.5
20
20
20
20
20
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
20
20
27.5
20
20
20
27.5
2.5
20
27.5
20
27.5
20
20
27.5
Code
Description
3923 40
193
Rate of
duty (%)
- Spools, cops, bobbins and similar supports:

- - - Spools for film:
- - - - Other
- - - Other:
- - - - Other
- Stoppers, lids, caps, and other closures:
- - - Of polyethylene:
- - - - Containing silica gel and/or other drying agents
- - - - Other
- - - Other
- Other:
- - - Of regenerated cellulose
- - - Of hardened proteins
- - - Other
27.5
27.5
27.5
27.5
20
20
27.5
3924
3924 10 00 00
3924 90 00 00
Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics:
- Tableware and kitchenware
- Other
27.5
27.5
3925
3925 10 00
Builders ware of plastics, not elsewhere specified or included:

- Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 :
- - - Other
- Doors, windows and their frames and thresholds for doors:
- - - Other
- Shutters, blinds (including Venetian blinds) and similar articles and parts thereof:
- - - Other
- Other:
- - - Other
10
10
20
90
90
10
20
90
3923 50 00
11
19
30
90
3923 90 00
10
20
30
40
50
60
80
10
90
3925 20 00
10
90
3925 30 00
10
90
3925 90 00
10
20
90
3926
3926 10 00 00
3926 20 00
10
90
3926 30 00
10
20
90
3926 40 00 00
3926 90
12 00
22 00
32 00
42 00
52 00
62 00
72 00
78 00
81 00
89
10
90
92
10
20
30
40
80
Other articles of plastics and articles of other materials of headings 3901 to 3914:
- Office or school supplies
- Articles of apparel and clothing accessories (including gloves, mittens and mitts):
- - - Other
- Fittings for furniture, coachwork or the like:
- - - Other
- Statuettes and other ornamental articles
- Other:
- - - Fans and hand screens, frames and handles therefor, and parts of such frames and handles
- - - Pieces for board games, of polyester
- - - Corset busks for articles of apparel, clothing accessories and the like
- - - Backing disks for abrasives, made of vulcanized fibre
- - - Textile spinning cans
- - - Composite plates consisting of two outer plates with a core of galvanized steel, with malleable edges for use in flushing cisterns
- - - Honeycomb plates for planting seeds
- - - Hooks, collars and the like of a kind used for tying-up crops
- - - Other:
- - - - Articles for technical use:
- - - - - For textile machines
- - - - - Other:
- - - - - - Belts and belting of a total length of 4 000 mm and of a width of 9.2 mm
- - - - - - Other
- - - - Other:
- - - - - Blanks for boot or shoe lasts
- - - - - Boot or shoe lasts
- - - - - Boot and shoe trees
- - - - - Shoe forms
- - - - - Other
20
20
27.5
20
20
27.5
27.5
20
20
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
2.5
27.5
27.5
27.5
20
27.5
27.5
2.5
7.5
2.5
10
2.5
2.5
2.5
20
27.5
7.5
2.5
2.5
2.5
27.5
194
CHAPTER 40
RUBBER AND ARTICLES THEREOF
NOTES
1. Except where the context otherwise requires, throughout the Nomenclature the expression rubber means the following
products, whether or not vulcanized or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums,
synthetic rubber, factice derived from oils, and such substances reclaimed.
a) goods of Section XI (textiles and textile articles);
b) footwear or parts thereof of Chapter 64;
c) headgear or parts thereof (including bathing caps) of Chapter 65;
d) mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;
e) articles of Chapter 90, 92, 94 or 96; or
f) articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 4011 to 4013).
3. In headings 4001 to 4003 and 4005, the expression primary forms applies only to the following forms:
a) liquids and pastes (including latex, whether or not pre-vulcanized, and other dispersions and solutions);
b) blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.
4. In Note 1 to this Chapter and in heading 4002, the expression synthetic rubber applies to:
a) unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulphur into nonthermoplastic substances which, at a temperature between 18C and 29C, will not break on being extended to three
times their original length and will return, after being extended to twice their original length, within a period of five minutes,
to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary
for the cross-linking, such as 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 crosslinking, such as extenders, plasticizers and fillers, is not permitted;
b) thioplasts (TM); and
c) natural rubber modified by grafting or mixing with plastics, depolymerized 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) Headings 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after
coagulation, with:
i) vulcanizing agents, accelerators, retarders or activators (other than those added for the preparation of prevulcanized rubber latex);
ii) pigments or other colouring matter, other than those added solely for the purpose of identification;
iii) plasticizers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic
solvents or any other substances, except those permitted under B);
B) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a
raw material:
i) emulsifiers or anti-tack agents;
ii) small amounts of breakdown products of emulsifiers;
iii) very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic
surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants, crumbling agents,
freeze-resisting agents, peptizers, preservatives, stabilizers, viscosity-control agents, or similar special-purpose additives.
6. For the purposes of heading 4004, 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 4008.
8. Heading 4010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated
with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.
9. In headings 4001, 4002, 4003, 4005 and 4008, 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 4008 the expressions rods and profile shapes apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.
Code
4001
4001 10
10 00
90 00
4001 21 00 00
4001 22 00 00
Description
Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary
forms or in plates, sheets or strip:
- Natural rubber latex, whether or not pre-vulcanized:
- - - Of rubbers specified in Note 5. b) 1) or 5. b) 2) to this Chapter
- - - Other
- Natural rubber in other forms:
- - Smoked sheets
- - Technically specified natural rubber (TSNR)
Rate of
duty (%)
7.5
7.5
7.5
7.5

Code
4001 29
10 00
91 00
99
10
20
90
4001 30
10 00
91 00
99 00
4002
4002 11
10 00
90
10
90
4002 19
10 00
91 00
99
10
20
90
4002 20
10 00
91 00
99
10
20
90
4002 31
10 00
91 00
99
10
20
90
4002 39
10 00
91 00
99
10
20
90
4002 41
10 00
90 00
4002 49
10 00
91 00
99
10
90
4002 51
10 00
90 00
4002 59
10 00
91 00
Description
- - Other:
- - - Plates, sheets and strip of rubber other than crepe rubber
- - - Other:
- - - - Rubbers specified in Note 5. b) 1) or 5. b) 2) to this Chapter
- - - - Other:
- - - - - Sole crepe
- - - - - Other crepe
- - - - - Other
- Balata, gutta-percha, guayule, chicle and similar natural gums:
- - - Plates, sheets and strip
- - - Other:
- - - - Other
Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or
strip; mixtures of any product of heading 4001 with any product of this heading, in primary
forms or in plates, sheets or strip:
- Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR):
- - Latex:
- - - Other:
- - - - Styrene-butadiene latex
- - - - Other
- - Other:
- - - Other:
- - - - Other:
- - - - - Modified by the incorporation of plastics
- - - - - Polybutadiene styrene
- - - - - Other
- Butadiene rubber (BR):
- - - Other:
- - - - Other:
- - - - - Latex
- - - - - Other
- Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene rubber (CIIR or BIIR):
- - Isobutene-isoprene (butyl) rubber (IIR):
- - - Other:
- - - - Other:
- - - - - Latex
- - - - - Other
- - Other:
- - - Other:
- - - - Other:
- - - - - Latex
- - - - - Other
- Chloroprene (chlorobutadiene) rubber (CR):
- - Latex:
- - - Other
- - Other:
- - - Other:
- - - - Other:
- - - - - Other
- Acrylonitrile-butadiene rubber (NBR):
- - Latex:
- - - Other
- - Other:
- - - Other:
195
Rate of
duty (%)
7.5
7.5
2.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
2.5
7.5
7.5
196
Code
Description
99
Rate of
duty (%)
- - - - Other:
- - - - - Other
- Isoprene rubber (IR):
- - - Other:
- - - - Other:
- - - - - Latex
- - - - - Other
- Ethylene-propylene-non-conjugated diene rubber (EPDM):
- - - Other:
- - - - Other:
- - - - - Latex
- - - - - Other
- Mixtures of any product of heading 4001 with any product of this heading:
- - - Other
- Other:
- - Latex:
- - - Other
- - Other:
- - - Other:
- - - - Other:
- - - - - Factice derived from oils
- - - - - Other
7.5
7.5
2.5
4003 00 00 00
Reclaimed rubber in primary forms or in plates, sheets or strip
2.5
4004 00
Waste, parings and scrap of rubber (other than hard rubber) and powders and granules
obtained therefrom:
- - - Waste and parings of rubber (other than hard rubber)
- - - Scrap articles of rubber (other than hard rubber) fit only for reclaiming rubber:
- - - - Waste from old pneumatic tyres having undergone the following processing abroad:
- - - - - Splitting (i.e. tyres from which the tread has been removed)
- - - - - Cutting into pieces
- - - - - Cutting the tyre as close as possible to the tringle bead wires or the heel
- - - - - Other processing
- - - - Waste of other articles
- - - Rubber powder obtained from waste and scrap of rubber (other than hard rubber)
10
90
4002 60
10 00
91 00
99
10
20
90
4002 70
10 00
91 00
99
10
20
90
4002 80
10 00
90 00
4002 91
10 00
90 00
4002 99
10 00
91 00
99
10
20
90
10 00
21 00
22 00
23 00
29 00
40 00
90 00
4005
4005 10
10 00
20 00
90 00
4005 20 00 00
4005 91
10 00
91 00
99 00
4005 99
10 00
90 00
4006
4006 10
10 00
90 00
4006 90
11 00
12 00
13 00
19 00
Compounded rubber, unvulcanized, in primary forms or in plates, sheets or strip:

- Compounded with carbon black or silica:
- - - Solutions and dispersions
- - - Plates, sheets and strip
- - - Other
- Solutions; dispersions other than those of subheading 4005 10
- Other:
- - Plates, sheets and strip :
- - - With a basis of balata, gutta-percha, similar natural gums or factice derived from oils
- - - Other:
- - - - Strip of a thickness not exceeding 5 mm, composed of a web of parallel steel cables completely coated with unvulcanized rubber, for use in the manufacture of tyre cases, imported
on behalf of tyre manufacturers
- - - - Other
- - Other:
- - - Granules of natural or synthetic rubber, compounded, ready for vulcanization
- - - Other
Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs
and rings), of unvulcanized rubber:
- "Camel-back" strips for retreading rubber tyres:
- - - With a basis of balata, gutta-percha, similar natural gums or factice derived from oils
- - - Other
- Other:
- - - Of balata, gutta-percha, similar natural gums or factice derived from oils:
- - - - Uncoated thread and cord
- - - - Profiles (including profiles of circular cross-section)
- - - - Belts and belting
- - - - Other forms or articles
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
35
35
7.5
7.5
7.5
27.5
7.5
7.5
10
7.5
27.5
10
7.5
35
27.5
7.5
35
35
35

Code
Description
91 00
99 00
4007 00 00
10
90
4008
4008 11 00
10
91
92
93
99
4008 19 00 00
4008 21 00
10
20
30
80
4008 29 00 00
4009
4009 11 00 00
4009 12 00 00
4009 21 00 00
4009 22 00 00
4009 31
10 00
90
10
90
4009 32
10 00
90
10
90
4009 41
10 00
90
10
20
30
90
4009 42 00
10
20
30
90
4010
4010 11
10
10
90
90
10
90
4010 12 00
10
90
197
Rate of
duty (%)
- - - Other:
- - - - Articles
- - - - Other forms
35
27.5
Vulcanized rubber thread and cord:

- - - Scored in 2, with the greatest total cross-sectional dimension not exceeding 5 mm
- - - Other
2.5
2.5
Plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber:
- Of cellular rubber:
- - - Plates and sheets for soles
- - - Other:
- - - - Double-layered rectangular plates of a thickness of 5 mm or more but not exceeding
14 mm, of a width of 120 cm or more but not exceeding 260 mm, of a length of 5 m or more,
with a skid-resistant surface
- - - - Other plates, of a 100% mixture of SBR rubber, of a thickness of 10 mm or more, of a width
of 1.20 m or more and of a length of 10 m or more
- - - - Strip scored into 4 or 6, with the greatest total cross-sectional dimension not exceeding 5 mm
- - - - Other
- - Other
- Of non-cellular rubber:
- - - Floor coverings and mats (excluding those of heading 4016 91)
- - - Plates and sheets for soles
- - - Strip scored into 2, 4 or 6, with the greatest total cross-sectional dimension not exceeding 15
mm
- - - Other
- - Other
Tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without their
fittings (for example, joints, elbows, flanges):
- Not reinforced or otherwise combined with other materials:
- - Without fittings
- - With fittings
- Reinforced or otherwise combined only with metal:
- - Without fittings
- - With fittings
- Reinforced or otherwise combined only with textile materials:
- - Without fittings:
- - - Pipes, in rolls, of an internal diameter of 3.2 mm and an external diameter of 10 mm, comprised of 2 concentric rubber pipes, centrally reinforced with braided textile materials
- - - Other:
- - - - Plaited or braided
- - - - Not plaited or braided
- - With fittings:
- - - Pipes of an inside diameter of 3.2 mm and an outside diameter of 10 mm, comprised of 2
concentric rubber pipes with intermediate reinforcing from plaited textile material
- - - Other:
- - - - Combined with braided textile materials
- - - - Combined with other textile materials
- Reinforced or otherwise combined with other materials:
- - Without fittings:
- - - Porous pipes containing 70% rubber and 30% polyethylene
- - - Other:
- - - - Combined with braided textile materials, reinforced with metal
- - - - Combined with other textile materials, reinforced with metal
- - - - Combined with other materials, not reinforced with metal
- - - - Combined with other materials, reinforced with metal
- - With fittings:
- - - Combined with braided textile materials, reinforced with metal
- - - Combined with other textile materials, reinforced with metal
- - - Combined with other materials, not reinforced with metal
- - - Combined with other materials, reinforced with metal
Conveyor or transmission belts or belting, of vulcanized rubber:
- Conveyor belts or belting:
- - Reinforced only with metal:
- - - Of a width exceeding 20 cm:
- - - - Of rectangular cross-section
- - - - Of other cross-section
- - - Other:
- - Reinforced only with textile materials:
- - - Of a width exceeding 20 cm
- - - Other
35
7.5
7.5
7.5
35
35
35
10
7.5
35
35
35
35
35
35
27.5
35
35
35
35
35
7.5
35
35
35
35
35
35
35
35
2.5
2.5
35
35
35
35
198
Code
Description
4010 13 00
11
19
91
99
4010 19 00
11
19
91
99
4010 31 00
10
90
4010 32 00
10
90
4010 33 00
10
90
4010 34 00
10
90
4010 35 00
11
19
21
29
81
89
91
99
4010 36 00
11
19
21
29
81
89
91
99
4010 39 00
11
19
21
29
31
39
- - Reinforced only with plastics:

- - - Other:
- - Other:
- - - Other:
- Transmission belts or belting:
- - Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm:
- - - Concealing the cloth
- - - Not concealing the cloth
- - Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an
outside circumference exceeding 60 cm but not exceeding 180 cm:
- - Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm:
- - Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an
outside circumference exceeding 180 cm but not exceeding 240 cm:
- - Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding
150 cm:
- - - - Of rectangular cross-section:
- - - - - Concealing the cloth
- - - - - Not concealing the cloth
- - - - Of other cross-section:
- - - Other:
- - Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding
198 cm:
- - - Other:
- - Other:
- - - Of trapezoidal cross-section:
- - - - Concealing the cloth
- - - - Not concealing the cloth
- - - Other:
- - - - Of a width exceeding 20 cm:
- - - - - Of rectangular cross-section:
- - - - - - Concealing the cloth
- - - - - - Not concealing the cloth
- - - - - Of other cross-section:
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35

Code
199
Description
41
49
91
99
4011
4011 10 00
10
91
99
4011 20
10 00
90 00
4011 30 00 00
4011 40 00
10
90
4011 50 00 00
4011 61
11 00
19 00
20 00
90 00
4011 62
11 00
19 00
20 00
90 00
4011 63
11 00
19 00
20 00
90 00
4011 69
11 00
19 00
20 00
90 00
4011 92
10 00
20 00
90 00
4011 93
10 00
20 00
90 00
4011 94
10 00
20 00
90 00
4011 99
10 00
20 00
90 00
4012
4012 11 00 00
4012 12 00 00
4012 13 00 00
4012 19 00 00
Rate of
duty (%)
- - - - Other:
- - - - - Of rectangular cross-section:
- - - - - Of other cross-section:
New pneumatic tyres, of rubber:
- Of a kind used on motor cars (including station wagons and racing cars):
- - - Weighing more than 15 kg but not more than 70 kg each
- - - Not more than 15 kg:
- - - - Weighing not more than 3 kg each
- - - - Other
- Of a kind used on buses or lorries:
- - - Weighing more than 70 kg each
- Of a kind used on aircraft
- Of a kind used on motorcycles:
- - - Weighing not more than 2 kg each
- Of a kind used on bicycles
- Other, spiked, having a herring-bone or similar tread:
- - Of a kind used on agricultural or forestry vehicles and machines:
- - - Weighing more than 70 kg each:
- - - - Weighing more than 190 kg each
- - - - Other
- - Of a kind used on construction or industrial handling vehicles and machines
size not exceeding 61 cm:
- - - - Other
size exceeding 61 cm:
- - - - Other
- - Other:
- - - - Other
- Other:
- - Of a kind used on agricultural or forestry vehicles and machines:
size not exceeding 61 cm:
size exceeding 61 cm:
- - Other:
35
35
35
35
35
2.5
35
35
35
7.5
35
35
35
7.5
35
35
35
and having a rim
7.5
35
35
35
and having a rim
7.5
35
35
35
7.5
35
35
35
35
35
35
and having a rim
35
35
35
and having a rim
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre
flaps, of rubber:
- Retreaded tyres:
- - Of a kind used on motor cars (including station wagons and racing cars)
- - Of a kind used on buses or lorries
- - Of a kind used on aircraft
- - Other
35
35
35
35
35
35
35
35
35
35
200
Code
Description
4012 20 00
10
91
92
99
4012 90
10
10
90
21 00
29 00
31 00
39 00
40
10
90
90
11
19
21
29
90
4013
4013 10 00
10
90
4013 20 00 00
4013 90 00
10
20
90
4014
4014 10 00 00
4014 90 00
10
20
90
4015
4015 11 00 00
4015 19
10 00
91 00
99 00
4015 90
10 00
10
20
90
4016
4016 10 00 00
4016 91 00 00
4016 92 00 00
4016 93 00 00
4016 94 00 00
4016 95 00 00
4016 99
11 00
19 00
- Used pneumatic tyres:

- - - For aircraft
- - - Other:
- - - - Weighing more than 15 kg but not more than 70 kg each
- - - - Weighing not more than 15 kg each
- Other:
- - - Solid or cushion tyres and tyre treads:
- - - - For motor vehicles
- - - - Other
- - - Tyre flaps:
- - - - For aircraft tyres:
- - - - - New
- - - - - Used
- - - - Other, for tyres, weighing each:
- - - - - More than 70 kg:
- - - - - - New
- - - - - - Used
- - - - - More than 15 kg but not more than 70 kg:
- - - - - - New
- - - - - - Used
- - - - - Not more than 15 kg:
- - - - - - More than 2 kg but not more than 15 kg:
- - - - - - - New
- - - - - - - Used
- - - - - - Not more than 2 kg:
- - - - - - - New:
- - - - - - - - For bicycles
- - - - - - - - For mopeds and cycles fitted with an auxiliary motor
- - - - - - - Used
Inner tubes, of rubber:
- Of a kind used on motor cars (including station wagons and racing cars), buses or lorries:
- - - Of a kind used for motor cars
- - - Of a kind used on buses or lorries
- Of a kind used on bicycles
- Other:
- - - Of a kind used for mopeds and cycles fitted with an auxiliary motor
- - - Of a kind used for motorcycles and scooters
- - - Other
Hygienic or pharmaceutical articles (including teats), of vulcanized rubber other than hard
rubber, with or without fittings of hard rubber:
- Sheath contraceptives
- Other:
- - - Bulbs for syringes, dropping tubes, vaporizers and the like
- - - Teats, nipple shields, babies dummies, sterilising covers and the like
- - - Other
Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all
purposes, of vulcanized rubber other than hard rubber:
- Gloves, mittens and mitts:
- - Surgical
- - Other:
- - - Protective, for all trades
- - - Other:
- - - - Diving gloves
- - - - Other
- Other:
- - - Special equipment for all trades
- - - Other:
- - - - Diving socks
- - - - Diving suits
- - - - Other
Other articles of vulcanized rubber other than hard rubber:
- Of cellular rubber
- Other:
- - Floor coverings and mats
- - Erasers
- - Gaskets, washers and other seals
- - Boat or dock fenders, whether or not inflatable.
- - Other inflatable articles
- - Other:
- - - Parts and accessories of vehicles of Chapters 86, 87 and 88:
- - - - For motorcycles (including mopeds) and cycles fitted with an auxiliary motor of Chapter 87
(other than carriages for disabled persons)
- - - - For wheelbarrows
Rate of
duty (%)
35
35
35
35
35
35
7.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
7.5
7.5
7.5
7.5
7.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35

Code
Description
21 00
22 00
29 00
30 00
40 00
50 00
60 00
91 00
93 00
94
10
20
90
95 00
96 00
98 00
4017 00
10
10
90
20 00
90
10
90
- - - - For other vehicles of Chapter 87 (other than tanks and other armoured fighting vehicles,
carriages for disabled persons and baby carriages, not motorized or otherwise mechanically
propelled):
- - - - - Mats cut to shape
- - - - - Other articles, wholly of rubber
- - - - - Other
- - - - For railway or tramway vehicles; for railway or tramway track fixtures and fixtures of Chapter
86; for aircraft of Chapter 88
- - - - For tanks and other armoured fighting vehicles
- - - - For baby carriages
- - - - For carriages for disabled persons
- - - Other:
- - - - Fans and hand screens, frames and handles therefor, and parts of such frames and handles
- - - - Bladders used in the manufacture of tyres
- - - - Corks and stoppers:
- - - - - Of a diameter of 12.5 mm and a height of 6.5 mm
- - - - - Of a diameter of 20 mm or 32 mm
- - - - - Other
- - - - Other:
- - - - - Articles for technical use:
- - - - - - For textile machines
- - - - - - Other
- - - - - Other
Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard
rubber:
- - - Hard rubber (ebonite) in blocks, plates, sheets or strip, rods, profiles, tubes or pipes; waste,
scrap and powders:
- - - - In blocks, plates, sheets or strip, rods, profiles, tubes or pipes
- - - - Waste, scrap and powders
- - - Ashtrays, cigarette- and cigar-cases; fancy goods, statuettes and articles of interior decoration; trinkets and articles of personal adornment
- - - Other articles:
- - - - Vats and tubing
- - - - Other
201
Rate of
duty (%)
27.5
35
27.5
20
20
35
35
35
2.5
7.5
7.5
35
2.5
35
35
27.5
27.5
35
35
35
202
SECTION VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF;
SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS;
ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
CHAPTER 41
RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
NOTES
a) parings or similar waste, of raw hides or skins (heading 0511);
b) birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; or
c) hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified
in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or
Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of
chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs.
2. A) Headings 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process
which is reversible (headings 4101 to 4103, as the case may be).
B) For the purposes of headings 4104 to 4106, the term crust includes hides and skins that have been retanned, coloured
or fat-liquored (stuffed) prior to drying.
3. Throughout the Nomenclature the expression composition leather means only substances of the kind referred to in heading
4115.
ADDITIONAL NOTE
1. Subdivisions 4104 11 05 00, 4104 19 05 00, 4105 10 00 05, 4106 21 00 05, 4106 31 11 00 and 4106 91 11 00 cover only
those hides and skins which answer the following conditions:
having a moisture content exceeding 50%, i.e., weighing 150% of the dry weight;
Having a chromium content, evaluated as Cr2O3 (chromic oxide), calculated on the dry matter, of between 1.5% and 4%
by weight.
Code
Description
4101
4101 20
11 00
19
10
21
29
31
39
41
49
51
59
91
92
99
80 00
91 00
93 00
94 00
99 00
4101 50
10 00
Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted,
dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further
prepared), whether or not dehaired or split:
- Whole hides and skins, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when
dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved:
- - - Hides and skins of bovine animals:
- - - - Having undergone a reversible tanning (including pre-tanning) process
- - - - Other:
- - - - - Fresh, salted or dried:
- - - - - - Of calves, fresh or wet-salted
- - - - - - Of calves, dried or dry-salted:
- - - - - - - Dried
- - - - - - - Dry-salted
- - - - - - Of other bovine animals, fresh or wet-salted:
- - - - - - - Of adult bovine animals
- - - - - - - Of kip
- - - - - - Of other bovine animals, dried or dry-salted:
- - - - - - - Of adult bovine animals:
- - - - - - - - Dried
- - - - - - - - Dry-salted
- - - - - - - Of kip:
- - - - - - - - Dried
- - - - - - - - Dry-salted
- - - - - Other:
- - - - - - Of calves
- - - - - - Of adult bovine animals
- - - - - - Of kip
- - - Hides and skins of equine animals:
- - - - Having undergone a reversible tanning (including pre-tanning) process
- - - - Other:
- - - - - Fresh or wet-salted
- - - - - Dried
- - - - - Dry-salted
- - - - - Other
- Whole hides and skins, of a weight exceeding 16 kg:
- - - Having undergone a reversible tanning (including pre-tanning) process
Rate of
duty (%)
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
Code
Description
90
11
18
19
21
29
31
39
41
49
51
52
59
91
92
93
99
4101 90
10 00
90
11
12
19
21
22
29
31
39
41
49
51
59
61
62
69
91
92
93
99
4102
4102 10 00
11
12
19
91
92
99
- - - Other:
- - - - Of bovine animals, fresh or wet-salted:
- - - - - Of calves
- - - - - Of other bovine animals:
- - - - - - Of adult bovine animals
- - - - - - Of kip
- - - - Of bovine animals, otherwise preserved:
- - - - - Salted or dried:
- - - - - - - Dried
- - - - - - - Dry-salted
- - - - - Of other bovine animals, dried or dry-salted:
- - - - - - Of adult bovine animals:
- - - - - - - Dried
- - - - - - - Dry-salted
- - - - - - Of kip:
- - - - - - - Dried
- - - - - - - Dry-salted
- - - - Other:
- - - - - Of calves
- - - - - Of adult bovine animals
- - - - - Of kip
- - - - Of equine animals:
- - - - - Dried
- - - - - Other
- Other, including butts, bends and bellies:
- - - Other:
- - - - Of bovine animals, fresh or wet-salted:
- - - - - Butts and bends:
- - - - - - Of calves
- - - - - - Of other bovine animals:
- - - - - - - Of kip
- - - - - Other:
- - - - - - Of calves
- - - - - - - Of kip
- - - - Of bovine animals, otherwise preserved:
- - - - - Salted or dried:
- - - - - - - Dried
- - - - - - - Dry-salted
- - - - - Of other bovine animals, dried or dry-salted:
- - - - - - Of adult bovine animals:
- - - - - - - Dried
- - - - - - - Dry-salted
- - - - - - Of kip:
- - - - - - - Dried
- - - - - - - Dry-salted
- - - - Other:
- - - - - Of calves
- - - - - Of kip
- - - - Of equine animals:
- - - - - Dried
- - - - - Other
Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool
on or split, other than those excluded by Note 1 c) to this Chapter:
- With wool on:
- - - Of lambs:
- - - - Wet-salted
- - - - Dry-salted
- - - - Other
- - - Of sheep:
- - - - Wet-salted
- - - - Dry-salted
- - - - Other
203
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
204
Code
Description
4102 21
10 00
90
10
90
4102 29
10 00
90
10
90
4103
4103 10
10 00
90
10
20
30
90
4103 20
10 00
90
10
90
4103 30
10 00
90
10
90
4103 90
10 00
90
11
12
19
92
99
4104
4104 11
05 00
07 00
10
10
30
81
89
20
10
40
50
80
40
10
91
99
80 00
- Without wool on:

- - Pickled:
- - - Other:
- - - - Of sheep
- - - - Of lambs
- - Other:
- - - Other:
- - - - Of sheep
- - - - Of lambs
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:
- Of goats or kids:
- - - Other:
- - - - Fresh or wet-salted
- - - - Dry-salted
- - - - Dried
- - - - Other
- Of reptiles:
- - - Other:
- - - - Fresh, salted or dried
- - - - Other
- Of swine:
- - - Other:
- - - - Fresh, salted or dried
- - - - Other
- Other:
- - - Other:
- - - - Fresh, salted or dried:
- - - - - Of amphibians, fish or marine mammals
- - - - - Of deer or antelopes
- - - - - Other
- - - - Other:
- - - - - Of amphibians, fish or marine mammals
- - - - - Other
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without
hair on, whether or not split, but not further prepared:
- In the wet state (including wet-blue):
- - Full grains, unsplit; grain splits:
- - - Wet blue:
- - - - Described in Additional Note 1
- - - - Other
- - - Other:
- - - - Whole bovine hides and skins, of a unit surface area not exceeding 28 square feet (2.6 m):
- - - - - East India kip, whole, whether or not the heads and legs have been removed, each of a
net weight not exceeding 4.5 kg, not further prepared than vegetable tanned, whether or
not having undergone certain treatments, but obviously unsuitable for immediate use for
the manufacture of leather articles
- - - - - Of calves
- - - - - Of other bovine animals:
- - - - - - Full thickness
- - - - - - Other
- - - - Other hides and skins, tanned or retanned but not further prepared, whether or not split:
- - - - - Hides and skins of bovine animals, vegetable pre-tanned:
- - - - - - East India kip, whole, whether or not the heads and legs have been removed, each of a
- - - - - - Of calves
- - - - - - - Full thickness
- - - - - - - Other
- - - - - Hides and skins of bovine animals, otherwise prepared:
- - - - - - Of calves
- - - - - - - Full thickness
- - - - - - - Other
- - - - - Other
Rate of
duty (%)
7.5
2.5
2.5
7.5
2.5
2.5
7.5
2.5
2.5
2.5
2.5
7.5
2.5
2.5
7.5
2.5
2.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
4104 19
05 00
07 00
10
10
30
80
20
10
30
80
40
10
90
80 00
4104 41
10
11
12
19
20 00
30
11
12
19
40 00
50
11
12
19
60 00
70
10
90
90
10
90
4104 49
10
10
21
29
90
90
10
21
29
90
- - Other:
- - - Wet blue:
- - - - Other
- - - Other:
- - - - Whole bovine hides and skins, of a unit surface area not exceeding 28 square feet (2.6 m):
- - - - - East India kip, whole, whether or not the heads and legs have been removed, each of a
- - - - - Of calves
- - - - - Of other bovine animals
- - - - Other hides and skins, tanned or retanned but not further prepared, whether or not split:
- - - - - Hides and skins of bovine animals, vegetable pre-tanned:
- - - - - - East India kip, whole, whether or not the heads and legs have been removed, each of a
- - - - - - Of calves
- - - - - - Of other bovine animals
- - - - - Hides and skins of bovine animals, otherwise prepared:
- - - - - - Of calves
- - - - - - Of other bovine animals
- - - - - Other
- In the dry state (crust):
- - Full grains, unsplit; grain splits:
- - - Whole bovine hides and skins, of a unit surface area not exceeding 28 square feet (2.6 m):
- - - - Of calves:
- - - - - Boxcalf
- - - - - Suede
- - - - - Other
- - - - - Full thickness
- - - - - Other:
- - - - - - Leather other than sole leather
- - - - - - Grain splits
- - - - - - Other
- - - - Other
- - - Other hides and skins, prepared after tanning:
- - - - Of calves:
- - - - - Boxcalf
- - - - - Suede
- - - - - Other
- - - - - Other:
- - - - - - Other
- - - - Other:
- - - - - Of other bovine animals
- - - - - Of equine animals
- - Other:
- - - Whole bovine hides and skins, of a unit surface area not exceeding 28 square feet (2.6 m):
- - - - Of calves
- - - - - Other
- - - - Other
- - - Other hides and skins, prepared after tanning:
- - - - Of calves
- - - - - Other
- - - - Other
Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared:
4105 10 00
- In the wet state (including wet-blue):
- - - Wet blue:
05 - - - - Described in Additional Note 1
07 - - - - Other
- - - Other:
- - - - Vegetable pre-tanned:
10 - - - - - Of Indian goat or kid, not further prepared, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles
205
Rate of
duty (%)
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
4105
2.5
2.5
7.5
206
Code
Description
22
28
35
42
48
54
58
65
72
78
84
88
95
4105 30 00
10
90
4106
4106 21 00
05 00
07 00
10
24
26
28
35
44
46
48
55
94
96
98
4106 22 00
11
19
91
99
4106 31 00
11 00
19 00
91 00
99 00
4106 32 00 00
4106 40 00
10
20
90
- - - - - Other:
- - - - - - Of sheep:
- - - - - - - Unsplit
- - - - - - - Other
- - - - - - Of lambs
- - - - Otherwise pre-tanned:
- - - - - Treated with formaldehyde:
- - - - - - Of sheep
- - - - - - Other
- - - - - Other:
- - - - - - Of sheep:
- - - - - - - Unsplit
- - - - - - - Other
- - - - - - Of lambs
- - - - Other:
- - - - - Alum tanned or treated with formaldehyde:
- - - - - - Of sheep
- - - - - - Other
- - - - - Other:
- - - - - - Of sheep:
- - - - - - - Unsplit
- - - - - - - Other
- - - - - - Of lambs
- In the dry state (crust):
- - - Suede
- - - Other
Tanned or crust hides and skins of other animals, without wool or hair on, whether or not
split, but not further prepared:
- Of goats or kids:
- - In the wet state (including wet-blue):
- - - Wet blue:
- - - - Other
- - - Other:
- - - - Vegetable pre-tanned:
- - - - - Of Indian goat or kid, not further prepared, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles
- - - - - Other:
- - - - - - Unsplit
- - - - - - Other splits
- - - - Otherwise pre-tanned:
- - - - - Treated with formaldehyde
- - - - - Other:
- - - - - - Unsplit
- - - - Other:
- - - - - Alum tanned or treated with formaldehyde
- - - - - Other:
- - - - - - Unsplit
- - In the dry state (crust):
- - - Suede:
- - - - Dyed
- - - - Other
- - - Other:
- - - - Dyed
- - - - Other
- Of swine:
- - - Wet blue:
- - - - Other
- - - Other:
- - - - Not further prepared than tanned
- - - - Other
- - In the dry state (crust)
- Of reptiles:
- - - Vegetable pre-tanned:
- - - - Whether or not having undergone certain treatments, but obviously unsuitable for immediate
use for the manufacture of leather articles
- - - - Other
- - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
4106 91 00
11 00
19 00
91 00
99 00
4106 92 00
10
20
90
4107
4107 11
11 00
19 00
21 00
22 00
29 00
31 00
39 00
40
10
20
90
50
10
20
90
61 00
69 00
90
10
90
4107 12
11 00
19 00
31 00
32 00
33 00
40 00
50
10
20
90
60
10
20
90
70 00
90
10
90
4107 19
10
10
90
- Other:
- - - Wet blue:
- - - - Other
- - - Other:
- - - - Of amphibians, fish or marine mammals
- - - - Other
- - In the dry state (crust):
- - - Of fish
- - - Of seals and other marine mammals
- - - Other
Leather further prepared after tanning or crusting, including parchment-dressed leather, of
bovine (including buffalo) or equine animals, without hair on, whether or not split, other
than leather of heading 4114:
- Whole hides and skins:
- - Full grains, unsplit:
- - - Of bovine animals, of a unit surface area not exceeding 28 square feet (2.6 m):
- - - - Parchment-dressed:
- - - - - Of calves
- - - - Other:
- - - - - Of calves:
- - - - - - Boxcalf
- - - - - - Suede
- - - - - - Other
- - - - - Of adult bovine animals:
- - - - - - Other
- - - Other leather of bovine or equine animals, parchment-dressed or prepared after tanning:
- - - - - Of calves
- - - - Other:
- - - - - - Boxcalf
- - - - - - Suede
- - - - - - Other
- - - - - Of adult bovine animals:
- - - - - - Other
- - - - - Other:
- - - - - - Of bovine animals
- - - - - - Of equine animals
- - Grain splits:
- - - - - Of calves
- - - - Other:
- - - - - - Boxcalf
- - - - - - Suede
- - - - - - Other
- - - Other leather of bovine or equine animals, parchment-dressed or prepared after tanning:
- - - - - Of calves
- - - - Other:
- - - - - - Boxcalf
- - - - - - Suede
- - - - - - Other
- - - - - Other:
- - Other:
- - - - - Of calves
207
Rate of
duty (%)
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
208
Code
Description
20
10
20
90
30 00
40 00
50
10
20
90
70
10
20
90
80 00
90
10
90
4107 91
10
11
19
20
90
30
10
20
90
41 00
49 00
90
10
90
4107 92
10
10
20
90
30
10
20
90
40 00
90
10
90
4107 99
10
10
20
90
30
10
20
90
40 00
90
10
90
4112 00 00
10
91
99
- - - - Other:
- - - - - - Boxcalf
- - - - - - Suede
- - - - - - Other
- - - - - Other
- - - Other:
- - - - - Of calves
- - - - Other:
- - - - - - Boxcalf
- - - - - - Suede
- - - - - - Other
- - - - - Other:
- Other, including sides:
- - Full grains, unsplit:
- - - Parchment-dressed:
- - - - - Other
- - - - Of calves
- - - - Of equine animals
- - - Other:
- - - - Of calves:
- - - - - Boxcalf
- - - - - Suede
- - - - - Other
- - - - - Other
- - - - Other:
- - Grain splits:
- - - - Of calves
- - - Other:
- - - - Of calves:
- - - - - Boxcalf
- - - - - Suede
- - - - - Other
- - - - Other:
- - Other:
- - - - Of calves
- - - Other:
- - - - Of calves:
- - - - - Boxcalf
- - - - - Suede
- - - - - Other
- - - - Other:
sheep or lamb, without wool on, whether or not split, other than leather of heading 4114:
- - - Parchment-dressed
- - - Other:
- - - - Suede
- - - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
4113
4113 10 00
10
21
29
91
99
4113 20 00
10
90
4113 30 00
10
90
4113 90 00
10
20
90
4114
4114 10 00
10
91
92
93
94
95
99
4114 20 00
11
19
21
29
30
40
50
90
4115
4115 10 00 00
4115 20 00
10
90

other animals, without wool or hair on, whether or not split, other than leather of heading
4114:
- Of goats or kids:
- - - Other:
- - - - Suede:
- - - - - Dyed
- - - - - Other
- - - - Other:
- - - - - Dyed
- - - - - Other
- Of swine:
- - - Other
- Of reptiles:
- - - Other
- Other:
- - - Of fish
- - - Of seals and other marine mammals
- - - Of other animals
Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallized leather:
- Chamois (including combination chamois) leather:
- - - Chamois leather of sheep or lambs, neither cleaned, dressed, nor cut
- - - Other:
- - - - Of calves
- - - - Of goats or kids
- - - - Of sheep
- - - - Of other animals
- Patent leather and patent laminated leather; metallized leather:
- - - Of adult bovine animals:
- - - - Full thickness
- - - - Other
- - - Of calves:
- - - - Patent
- - - - Metalized
- - - Of equine animals
- - - Of sheep
- - - Of goats or kids
- - - Of other animals
Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour:
- Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip whether or
not in rolls
- Parings and other waste of leather or of composition leather, not suitable for the manufacture of
leather articles; leather dust, powder and flour:
- - - Used only for the manufacture of composition leather, of fertilizer or of glue
- - - Other
209
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
210
CHAPTER 42
ARTICLES OF LEATHER; SADDLERY AND HARNESS;
TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS;
ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
NOTES
a) sterile surgical catgut or similar sterile suture materials (heading 3006);
b) articles of apparel or clothing accessories (except gloves, mitten and mitts), lined with furskin or artificial fur or to which
furskin or artificial fur is attached on the outside except as mere trimming (heading 4303 or 4304);
c) made up articles of netting (heading 5608);
d) articles of Chapter 64;
e) headgear or parts thereof of Chapter 65;
f) whips, riding-crops or other articles of heading 6602;
g) cuff-links, bracelets or other imitation jewellery (heading 7117);
h) fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);
ij) strings, skins for drums or the like, or other parts of musical instruments (heading 9209);
k) articles of Chapter 94 (for example, furniture, lamps and lighting fittings);
l) articles of Chapter 95 (for example, toys, games, sport requisites); or
m) buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of
heading 9606.
2. A) In addition to the provisions of Note 1 above, heading 4202 does not cover:
a) bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923);
b) articles of plaiting materials (heading 4602).
B) Articles of headings 4202 and 4203 which have parts 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) remain classified in those
headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not
give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.
3. For the purposes of heading 4203, the expression articles of apparel and clothing accessories applies, inter alia, to gloves,
mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers
and wrist straps, but excluding watch straps (heading 9113).
Code
4201 00
10 00
90 00
4202
4202 11 00
10
20
90
4202 12
10
11
19
91
92
99
20
11
Description
Rate of
duty (%)
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle
cloths, saddle bags, dog coats and the like), of any material:
- - - Harness; trappings and equipment for horses, mules and camels (saddles and saddle harness, traces, saddle cloths, hoods and caparisons, etc.)
- - - Other
35
Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle

cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and
similar containers; travelling-bags, insulated food or beverage bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobaccopouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of
textile materials, of vulcanized fibre or of paperboard, or wholly or mainly covered with
such materials or with paper:
- Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers:
- - With outer surface of leather, of composition leather or of patent leather:
- - - Travelling articles and toilet bags
- - - Executive-cases and brief-cases
- - - Other
- - With outer surface of plastics or of textile materials:
- - - Of sheeting of plastics:
- - - - Containing textile materials:
weight
- - - - - Other
- - - - Other:
- - - - - Trunks and suitcases
- - - - - Brief-cases, school satchels, music cases and the like
- - - - - Other
- - - Of vulcanized fibre:
35
35
35
35
35
35
35
35
35
35
Code
Description
19
90
30 00
40 00
90
11
19
91
99
4202 19
10 00
20 00
30 00
40 00
90
10
90
4202 21 00 00
4202 22
10
11
19
90
20 00
90 00
4202 29 00 00
4202 31 00 00
4202 32
10
11
19
91
99
90 00
4202 39
10 00
20 00
30 00
40 00
90 00
4202 91 00 00
4202 92
10
11
19
91
92
99
90
10
90
4202 99
10 00
20 00
30 00
40 00
90 00
- - - - - Other
- - - - Other
- - - Of woven fabrics
- - - Of knitted or crocheted fabrics
- - - Other:
- - - - - Other
- - - - Other:
- - - - - Travelling articles and toilet bags
- - - - - Other
- - Other:
- - - Of plastics
- - - Of wood
- - - Of iron or steel
- - - Of other base metal
- - - Other:
- - - - Of paperboard
- - - - Other
- Handbags, whether or not with shoulder strap, including those without handle:
- - With outer surface of leather, of composition leather or of patent leather
- - With outer surface of sheeting of plastics or of textile materials:
- - - - - Other
- - - - Other
- - - Other
- - Other
- Articles of a kind normally carried in the pocket or in the handbag:
- - - - - Other
- - - - Other:
- - - - - Soft bags and cases, wallets, purses, card holders, tobacco pouches, dust jackets and the
like
- - - - - Other articles
- - - Other
- - Other:
- - - Of plastics
- - - Of wood
- - - Other
- Other:
- - - - - Other
- - - - Other:
- - - - - Travelling bags
- - - - - Cases and boxes for weapons, binoculars, photographic cameras, musical instruments
and other instruments or appliances; cartridge-pouches
- - - Of other materials:
- - - - Of knitted or crocheted fabrics
- - - - Other
- - Other:
- - - Of plastics
- - - Of wood
- - - Other
211
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
212
Code
Description
4203
4203 10
10 00
90 00
4203 21 00 00
4203 29
10 00
90 00
4203 30
10 00
90 00
4203 40
10 00
90 00
4204 00
10 00
20 00
30 00
40 00
90 00
4205 00 00
10
21
29
30
90
4206
4206 10 00 00
4206 90 00 00
Articles of apparel and clothing accessories, of leather or of composition leather:

- Articles of apparel:
- - - Other
- Gloves, mittens and mitts:
- - Specially designed for use in sports
- - Other:
- - - Protective, for all trades
- - - Other
- Belts and bandoliers:
- - - Other
- Other clothing accessories:
- - - Other
Articles of leather or of composition leather, of a kind used in machinery or mechanical
appliances or for other technical uses:
- - - Transmission, conveyor or elevator belts or belting
- - - Pickers and picker stops for looms
- - - Pressed articles for pumps, presses or other uses
- - - Articles for the textile industry other than pickers and picker stops for looms
- - - Other:
Other articles of leather or of composition leather:
- - - Leather goods other than containers (e.g., blotting pads, bookmarks)
- - - Sheath and case making articles other than containers:
- - - - Frames with clasps for handbags, travelling articles and the like
- - - - Other
- - - Laces for welts irrespective of their length
- - - Other
Articles of gut (other than silk-worm gut), of goldbeaters skin, of bladders or of tendons:
- Catgut
- Other
Rate of
duty (%)
35
35
7.5
35
35
35
35
35
35
35
2.5
35
2.5
35
35
35
35
35
2.5
35
213
CHAPTER 43
FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF
NOTES
1. Throughout the Nomenclature references to furskins, other than to raw furskins of heading 4301, apply to hides or skins of
all animals which have been tanned or dressed with the hair or wool on.
a) birdskins or parts of birdskins, with their feathers or down (heading 0505 or 6701);
b) raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 c) to that Chapter);
c) gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 4203);
e) headgear or parts thereof of Chapter 65; or
f) articles of Chapter 95 (for example, toys, games, sports requisites).
3. Heading 4303 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 4303 or 4304 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 5801 or 6001).
Code
Description
4301
4301 10 00 00
4301 30 00 00
4301 60 00 00
4301 70 00 00
4301 80
10 00
20 00
30 00
90 00
4301 90 00 00
4302
4302 11 00 00
4302 13 00
10
90
4302 19 00
10
20
30
90
4302 20
10 00
90
10
20
30
90
4302 30 00
11
12
13
19
90
Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers'
use), other than raw hides and skins of heading No. 4101, 4102 or 4103:
- Of mink, whole, with or without head, tail or paws
- 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
- Of fox, whole, with or without head, tail or paws
- Of seal, whole, with or without head, tail or paws
- Other furskins, whole, with or without head, tail or paws:
- - - Of rabbits or hares
- - - Of beaver
- - - Of musk rat
- - - Other
- Heads, tails, paws and other pieces or cuttings, suitable for furriers use
Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings),
unassembled, or assembled (without the addition of other materials) other than those of
heading 4303:
- Whole skins, with or without head, tail or paws, not assembled:
- - Of mink
- - Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb:
- - - Of Tibetan or Chinese lamb
- - - Other
- - Other:
- - - Of fur seal, sea otter, nutria (coypu) or beaver
- - - Of Siberian squirrel, hamster, foal, Tibetan lamb, Chinese dog, Chinese sheep or goats
- - - Of rabbits or hares
- - - Other
- Heads, tails, paws and other pieces or cuttings, not assembled:
- - - Pieces or cuttings
- - - Other:
- - - - Of rabbit or hare
- - - - Of fur seal, sea otter, nutria (coypu) or beaver
- - - - Of Siberian squirrel, hamster, foal, Tibetan lamb, Chinese dog, Chinese sheep or goats
- - - - Other
- Whole skins and pieces or cuttings thereof, assembled:
- - - Tanned or dressed skins, assembled into plates, sacs (linings or robes), squares, crosses or
similar forms:
- - - - Of rabbit or hare
- - - - Of fur seal, sea otter, nutria (coypu) or beaver
- - - - Of Siberian squirrel, hamster, foal, Tibetan lamb, Chinese dog, Chinese sheep or goats
- - - - Other
- - - Other
4303
4303 10 00 00
4303 90 00
10
90
Articles of apparel, clothing accessories and other articles of furskin:

- Articles of apparel and clothing accessories
- Other:
- - - Articles for technical use
- - - Other
4304 00 00
Artificial fur and articles thereof:

- - - In pieces, strip or assembled parts (e.g., squares, plates, mats)
- - - Other
10
90
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
35
35
35
35
35
214
SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK;
MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS;
BASKETWARE AND WICKERWORK
CHAPTER 44
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
NOTES
a) wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 1211);
b) bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn
lengthwise or cut to length (heading 1401);
c) wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404);
d) activated charcoal (heading 3802);
e) articles of heading 4202;
f) goods of Chapter 46;
g) footwear or parts thereof of Chapter 64;
h) goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);
ij) goods of heading 6808;
k) imitation jewellery of heading 7117;
l) goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus
and wheelwrights wares);
m) goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);
n) parts of firearms (heading 9305);
o) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
p) articles of Chapter 95 (for example, toys, games, sports requisites);
q) articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of
wood, for articles of heading 9603; or
r) articles of Chapter 97 (for example, works of art).
2. In this Chapter, the expression densified wood means wood which has been subjected to chemical or physical treatment
(being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has
thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or
electrical agencies.
3. Headings 4414 to 4421 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 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of heading
4409, 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 4417 does not apply to tools in which the blade, working edge, working surface or other working part is formed by
any of the materials specified in Note 1 to Chapter 82.
6. Subject to Note 1 above and except where the context otherwise requires, any reference to wood in a heading of this Chapter applies also to bamboos and other materials of a woody nature.
SUBHEADING NOTE
1. For the purposes of subheadings 4403 41 to 4403 49, 4407 21 to 4407 29, 4408 31 to 4408 39 and 4412 31, the expression
tropical wood means one of the following types of wood:
Abura, Acajou dAfrique, Afrormosia, Ako, Alan, Andiroba, Aningr, Avodir, Azob, Balau, Balsa, Boss clair, Boss fonc,
Cativo, Cedro, Dabema, Dark Red Meranti, Dibtou, Doussi, Framir, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ip, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotib, Koto, Light Red Meranti,
Limba, Louro, Maaranduba, Mahogany, Makor, Mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau,
Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoum, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para, Palissandre de Rio, Palissandre de Rose, Pau Amarelo, Pau Marfim, Pulai,
Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Tauari, Teak, Tiama, Tola, Virola, White
Lauan, White Meranti, White Seraya, Yellow Meranti.
ADDITIONAL NOTE
1 For the purposes of heading 4405 00, the expression wood flour shall be taken to mean wood powder which, with a maximum of 8% by weight of waste, passes through a sieve with an aperture of 0.63 mm.
Code
Description
215
Rate of
duty (%)
Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms:
- Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms:
- - - Coniferous
- - - Other
- Wood in chips or particles:
- - Coniferous
- - Non-coniferous
- Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or
similar forms:
- - - Sawdust:
- - - - Unworked
- - - - Sifted, sieved or agglomerated
- - - Other
7.5
7.5
7.5
4402 00 00 00
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
7.5
4403
4403 10
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared:
- Treated with paint, creosote or other preservatives:
- - - Roughly squared:
- - - - Common wood:
- - - - - Coniferous:
- - - - - - Pine
- - - - - - Silver fir
- - - - - - Redwood
- - - - - - Other
- - - - - Other:
- - - - - - Okoum
- - - - - - Oak
- - - - - - Beech
- - - - - - Poplar
- - - - - - Eucalyptus
- - - - - - Chestnut
- - - - - - Other
- - - - Fine wood:
- - - - - Walnut
- - - - - Mahogany
- - - - - Cedar
- - - - - Argan
- - - - - Thuya
- - - - - Other
- - - Wood in the rough, whether or not stripped of bark or roughly trimmed:
- - - - Posts of coniferous wood of a length of 6 m or more but not more than 18 m, with a circumference at the butt end of more than 45 cm but not more than 90 cm
- - - - Other posts of coniferous wood
- - - - Logs of a circumference at the butt end of less than 60 cm:
- - - - - Pit-props
- - - - - Other logs
- - - - Other:
- - - - - Fine wood:
- - - - - - Mahogany
- - - - - - Walnut
- - - - - - Cedar
- - - - - - Argan
- - - - - - Thuya
- - - - - - Other
- - - - - Other:
- - - - - - Eucalyptus and mimosa
- - - - - - Okoum
- - - - - - Other
- Other, coniferous:
- - - - Pine
- - - - Silver fir
- - - - Redwood
- - - - Other
- - - - Posts of a length of 6 m or more but not more than 18 metres, with a circumference at the
butt end of more than 45 cm but not more than 90 cm
- - - - Other posts
- - - - Pulp wood in logs of a length of less than 2.50 m and a circumference at the butt end of
more than 20 cm but not more than 110 cm, or quartered, of a length of less than 2.50 m
- - - - - Pit-props
- - - - Other
4401
4401 10 00
10
90
4401 21 00 00
4401 22 00 00
4401 30 00
11
19
90
10
11
12
13
19
21
22
23
24
25
26
29
91
92
93
94
95
99
20 00
30 00
41 00
49 00
50
10
20
30
40
50
90
91 00
92 00
99 00
4403 20
10
10
20
30
90
20 00
30 00
40 00
51 00
59 00
90 00
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
216
Code
Description
4403 41
10
10
90
20 00
91 00
99 00
4403 49
10
10
90
20 00
30 00
92 00
98 00
4403 91
10 00
20 00
31 00
39 00
90 00
4403 92
10 00
20 00
31 00
39 00
90 00
4403 99
10
11
12
13
19
91
92
93
94
99
20 00
31 00
39 00
40
10
20
30
40
50
90
91 00
99 00
- Other, of tropical wood specified in Subheading Note 1 to this Chapter:

- - Dark Red Meranti, Light Red Meranti, Meranti Bakau:
- - - - Common wood
- - - - Fine wood
- - - - Logs of a circumference at the butt end of less than 60 cm
- - - - Other:
- - - - - Fine wood
- - - - - Other
- - Other:
- - - - Common wood
- - - - Fine wood
- - - - Logs of a circumference at the butt end of less than 60 cm
- - - - Other, okoum
- - - - Other:
- - - - - Fine wood
- - - - - Other
- Other:
- - Of oak (Quercus spp.):
- - - Roughly squared
- - - - - Pit-props
- - - - Other
- - Of beech (Fagus spp.):
- - - Roughly squared
- - - - - Pit-props
- - - - Other
- - Other:
- - - - Common wood:
- - - - - Poplar
- - - - - Eucalyptus
- - - - - Chestnut
- - - - - Other
- - - - Fine wood:
- - - - - Walnut
- - - - - Cedar
- - - - - Argan
- - - - - Thuya
- - - - - Other
- - - - - Pit-props
- - - - Other:
- - - - - Fine wood:
- - - - - - Mahogany
- - - - - - Walnut
- - - - - - Cedar
- - - - - - Argan
- - - - - - Thuya
- - - - - - Other
- - - - - Other:
- - - - - - Eucalyptus and mimosa
- - - - - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
217
Rate of
duty (%)
20
20
91
99
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:
- Coniferous:
- - - Split wood (hoopwood, poles, beams, batten), piles, pickets and stakes, pointed but not sawn
lengthwise
- - - Chipwood, shavings used in the manufacture of vinegar and the like
- - - Other
- Non-coniferous:
- - - Split wood (hoopwood, poles, beams, batten), piles, pickets and stakes, pointed but not sawn
lengthwise
- - - Chipwood, shavings used in the manufacture of vinegar and the like
- - - Other:
- - - - Of common wood
- - - - Of fine wood
10
90
Wood wool; wood flour:

- - - Wood wool
- - - Wood flour
20
20
4404
4404 10 00
10
20
90
4404 20 00
10
20
4405 00 00
4406
4406 10 00
10
90
4406 90 00
10
90
4407
4407 10
11 00
19
10
20
91
99
90
11
19
91
99
4407 24
11 00
19
10
91
99
90
11
19
91
99
4407 25
11 00
19
10
92
99
90
11
19
Railway or tramway sleepers (cross-ties) of wood:

- Not impregnated:
- - - Of coniferous wood
- - - Other
- Other:
- - - Of coniferous wood
- - - Other
Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or endjointed, of a thickness exceeding 6 mm:
- Coniferous:
- - - Wood sawn lengthwise, sliced or peeled:
- - - - Rough parts of coopers wares
- - - - Other:
- - - - - Small boards for the manufacture of pencils
- - - - - Wood of a length of not more than 125 cm and of a thickness of less than 12.5 mm
- - - - - Other:
- - - - - - Of a thickness not exceeding 50 mm
- - - - - - Of a thickness exceeding 50 mm
- - - Other:
- - - - Planed wood (including strips and friezes for parquet or wood-block flooring, unassembled)
and the like:
- - - - - Strips and friezes for parquet or wood-block flooring, unassembled
- - - - - Other
- - - - Other:
- - - - - Fence posts, fencing
- - - - - Other
- Of tropical wood specified in Subheading Note 1 to this Chapter:
- - Virola, Mahogany (Swietenia spp.), Imbuia and Balsa:
- - - - Other:
- - - - - Other:
- - - - - - Common wood
- - - - - - Fine wood
- - - Other:
and the like:
- - - - - Other
- - - - Other:
- - - - - Other
- - - - Other:
- - - - - Other:
- - - - - - Fine wood
- - - Other:
and the like:
- - - - - Other
20
20
20
20
20
20
20
20
20
10
20
20
20
20
20
20
20
20
10
20
20
20
20
20
20
20
10
20
20
20
20
20
218
Code
Rate of
duty (%)
Description
91
99
4407 26
11 00
19
10
91
99
90
11
19
91
99
4407 29
11 00
19
10
91
99
90
11
19
91
99
4407 91
11 00
19
10
90
90
11
19
91
99
4407 92
11 00
19
10
90
90
11
19
91
99
4407 99
11 00
19
10
21
29
91
92
- - - - Other:
- - - - - Other
- - White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan:
- - - - Other:
- - - - - Other:
- - - - - - Fine wood
- - - Other:
- - - - Planed wood (including strips and friezes for parquet or wood-block
and the like:
- - - - - Other
- - - - Other:
- - - - - Other
- - Other:
- - - - Other:
- - - - - Other:
- - - - - - Fine wood
- - - Other:
and the like:
- - - - - Other
- - - - Other:
- - - - - Other
- Other:
- - Of oak (Quercus spp.):
- - - - Other:
- - - - - Other
- - - Other:
and the like:
- - - - - Other
- - - - Other:
- - - - - Other
- - Of beech (Fagus spp.):
- - - - Other:
- - - - - Other
- - - Other:
and the like:
- - - - - Other
- - - - Other:
- - - - - Other
- - Other:
- - - - Other:
- - - - - Other:
- - - - - - Common wood:
- - - - - - - Poplar
- - - - - - - Other
- - - - - - Fine wood:
- - - - - - - Walnut
- - - - - - - Cedar
20
20
10
20
20
20
flooring, unassembled)
20
20
20
20
10
20
20
20
20
20
20
20
10
20
20
20
20
20
20
10
20
20
20
20
20
20
10
20
20
20
20
20
Code
Description
93
94
99
90
11
19
91
99
4408
4408 10
10 00
21 00
29
10
20
90
30
10
90
40
10
90
51 00
59 00
90
10
90
4408 31
10 00
21 00
29
10
20
90
30
10
90
40
10
90
50 00
61 00
69 00
90
10
90
4408 39
10 00
21 00
29
10
20
90
- - - - - - - Argan
- - - - - - - Thuya
- - - - - - - Other
- - - Other:
and the like:
- - - - - Other
- - - - Other:
- - - - - Fence posts of wood or of reeds, fencing
- - - - - Other
Sheets for veneering (including those obtained by slicing laminated wood), for plywood or
for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness not exceeding 6 mm:
- Coniferous:
- - - Sheets for veneering obtained by slicing laminated wood
- - - Other:
- - - - Wood, sawn lengthwise, sliced or peeled, of a thickness exceeding 5 mm:
- - - - - Rough parts of coopers wares
- - - - - Other:
- - - - - - Small boards for the manufacture of pencils
- - - - - - Wood of a length not exceeding 125 cm
- - - - - - Other
and the like:
- - - - - Other
- - - - Wood, sawn lengthwise, sliced or peeled, of a thickness not exceeding 5 mm; sheets for
veneering or for plywood, of the same thickness:
- - - - - Small boards for the manufacture of pencils:
- - - - - Other:
- - - - - - Backed with paper or textile fabrics
- - - - - - Other
- - - - Other:
- - - - - Other
- Of tropical wood specified in Subheading Note 1 to this Chapter:
- - - Other:
- - - - - Other:
- - - - - - Other:
- - - - - - - Common wood
- - - - - - - Fine wood
and the like:
- - - - - Other
- - - - - Other:
- - - - - - Other:
- - - - - - - Of fine wood
- - - - - - - Other
- - - - Other:
- - - - - Other
- - Other:
- - - Other:
- - - - - Other:
- - - - - - Other, common wood
- - - - - - Fine wood
219
Rate of
duty (%)
20
20
20
20
20
20
20
35
10
20
20
20
35
35
20
20
35
20
35
35
35
10
20
20
20
35
35
20
20
35
35
20
35
35
35
10
20
20
20
220
Code
Description
30
10
90
40
10
90
50 00
61 00
69 00
90
10
90
4408 90
10 00
22 00
28
10
90
32
10
90
42
10
90
52 00
62 00
68 00
90
10
90
4409
4409 10
10 00
90
11
19
20
31
39
91
99
4409 20
10 00
90
11
19
20
31
39
91
99
and the like:
- - - - - Other
- - - - - Other:
- - - - - - Other:
- - - - - - - Of fine wood
- - - - - - - Other
- - - - Other:
- - - - - Other
- Other:
- - - Other:
- - - - - Other:
- - - - - - Other
and the like:
- - - - - Other
- - - - - Other:
- - - - - - Other:
- - - - - - - Of fine wood (e.g., walnut, cedar, argan, thuya)
- - - - - - - Other
- - - - Other:
- - - - - Other
Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the
like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed:
- Coniferous:
- - - Drawn wood
- - - Other:
- - - - Wood (including strips and friezes for parquet flooring, not assembled), grooved, rebated,
tongued, chamfered, or the like:
- - - - - Other
- - - - Rods and mouldings for furniture, frames, interior decoration, electrical conduits and the like:
- - - - - Metal-coated, gilded or otherwise decorated
- - - - - Other:
- - - - - - For electrical conduits
- - - - - - Other
- - - - Other:
- - - - - Other
- Non-coniferous:
- - - Drawn wood
- - - Other:
- - - - Wood (including strips and friezes for parquet flooring, not assembled), grooved, rebated,
tongued, chamfered, or the like:
- - - - - Other
- - - - Rods and mouldings for furniture, frames, interior decoration, electrical conduits and the like:
- - - - - Metal-coated, gilded or otherwise decorated
- - - - - Other:
- - - - - - For electrical conduits
- - - - - - Other
- - - - Other:
- - - - - Other
Rate of
duty (%)
35
35
20
20
35
35
27.5
35
35
35
10
20
20
35
35
20
20
35
35
27.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
Code
Description
4410
4410 21
10
10
90
90 00
4410 29
10
10
91
99
90 00
4410 31
10
10
90
90 00
4410 32
10
10
90
90 00
4410 33
10
10
90
90 00
4410 39
10
10
91
99
90 00
4410 90
10
10
91
99
90
10
90
4411
4411 11
10 00
90 00
4411 19
10 00
90 00
4411 21
10 00
90 00
4411 29
10 00
90 00
4411 31
10 00
90 00
4411 39
10 00
90 00
4411 91
10 00
90 00
Particle board and similar board (for example, oriented strand board and waferboard) of
wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances:
- Oriented strand board and waferboard, of wood:
- - Unworked or not further worked than sanded:
- - - Rods and mouldings for furniture, frames, interior decoration, electrical conduits and the like:
- - - - For electrical conduits
- - - - Other
- - - Other
- - Other:
- - - - Metal-coated, gilded or otherwise decorated
- - - - Other:
- - - - - For electrical conduits
- - - - - Other
- - - Other
- Other, of wood:
- - Unworked or not further worked than sanded:
- - - - Other
- - - Other
- - Surface-covered with melamine-impregnated paper:
- - - - Other
- - - Other
- - Surface-covered with decorative laminates of plastics:
- - - - Other
- - - Other
- - Other:
- - - - Other:
- - - - - Other
- - - Other
- Other:
- - - - Other:
- - - - - Other
- - - Other:
- - - - Of flax waste
- - - - Other
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/cm:
- - Not mechanically worked or surface-covered:
- - - Rods and mouldings for furniture, frames, interior decoration, electrical conduits and the like
- - - Other
- - Other:
- - - Other
- Fibreboard of a density exceeding 0.5 g/cm but not exceeding 0.8 g/cm:
- - - Other
- - Other:
- - - Other
- Fibreboard of a density exceeding 0.35 g/cm but not exceeding 0.5 g/cm:
- - - Other
- - Other:
- - - Other
- Other:
- - - Other
221
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
222
Code
Description
4411 99
10 00
90 00
4412
4412 13
10
10
91
99
91 00
99
10
21
29
90
4412 14
10
10
91
99
91 00
99
10
21
29
90
4412 19
10
10
91
99
91 00
99
10
21
29
90
4412 22
10
10
91
99
91 00
99
10
21
29
90
4412 23
10
10
91
99
91 00
- - Other:
- - - Other
Plywood, veneered panels and similar laminated wood:
- Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm thickness:
- - With at least one outer ply of tropical wood specified in Subheading Note 1 to this Chapter:
- - - - Decorated
- - - - Other:
- - - - - Other
- - - Other:
- - - - Plywood, with at least one outer ply of pine, red lauan (Shorea negrosensis), almon (Shorea
almon), birch or Douglas fir (Pseudotsuga taxifolia)
- - - - Other:
- - - - - Plywood consisting only of sheets of wood
- - - - - Veneered panels and similar laminated wood:
- - - - - - Blockboard, laminboard and battenboard
- - - - - - Other
- - - - - Other
- - Other, with at least one outer ply of non-coniferous wood:
- - - - Decorated
- - - - Other:
- - - - - Other
- - - Other:
- - - - Plywood, with at least one outer ply of pine, red lauan (Shorea negrosensis), almon (Shorea almon), birch or Douglas fir (Pseudotsuga taxifolia)
- - - - Other:
- - - - - - Other
- - - - - Other
- - Other:
- - - - Decorated
- - - - Other:
- - - - - Other
- - - Other:
- - - - Plywood, with at least one outer ply of pine, red lauan (Shorea negrosensis), almon (Shorea almon), birch or Douglas fir (Pseudotsuga taxifolia)
- - - - Other:
- - - - - - Other
- - - - - Other
- Other, with at least one outer ply of non-coniferous wood:
- - With at least one ply of tropical woods specified in subheading Note 1 to this Chapter:
- - - - Other:
- - - - - Other
- - - Other:
- - - - Plywood or veneered panels, with at least one outer ply of pine, red lauan (Shorea negrosensis), almon (Shorea almon), birch or Douglas fir (Pseudotsuga taxifolia)
- - - - Other:
- - - - - - Other
- - - - - Other
- - Other, containing at least one layer of particle board:
- - - - Other:
- - - - - Other
- - - Other:
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
Code
Description
99
10
21
29
90
4412 29
10
10
91
99
91 00
99
10
21
29
90
4412 92
10
10
91
99
91 00
99
10
21
29
90
4412 93
10
10
91
99
91 00
99
10
21
29
90
4412 99
10
10
91
99
91 00
99
10
21
29
90
4413 00 00
10
21
29
- - - - Other:
- - - - - - Other
- - - - - Other
- - Other:
- - - - Other:
- - - - - Other
- - - Other:
- - - - Other:
- - - - - - Other
- - - - - Other
- Other:
- - With at least one ply of tropical woods specified in subheading Note 1 to this Chapter:
- - - - Other:
- - - - - Other
- - - Other:
- - - - Other:
- - - - - - Other
- - - - - Other
- - Other, containing at least one layer of particle board:
- - - - Other:
- - - - - Other
- - - Other:
- - - - Other:
- - - - - - Other
- - - - - Other
- - Other:
- - - - Other:
- - - - - Other
- - - Other:
- - - - Other:
- - - - - - Other
- - - - - Other
Densified wood, in blocks, plates, strips or profile shapes:
- - - - Other:
- - - - - Other
223
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
224
Code
Description
91
92
99
4414 00
10 00
90 00
4415
4415 10
10 00
90
10
20
31
32
39
91
93
99
4415 20
10 00
91 00
99
10
21
29
90
4416 00
10 00
20
10
90
31 00
32 00
39 00
90 00
4417 00
10 00
20 00
30
10
90
91 00
92 00
99 00
4418
4418 10 00
10
90
4418 20 00
10
90
4418 30 00
10
90
Rate of
duty (%)
- - - Other:
- - - - Solid wood
- - - - Laminated wood
- - - - Other
35
35
35
Wooden frames for paintings, photographs, mirrors or similar objects:

- - - Of fibreboard of heading 4411
- - - Other
35
35
Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood;
pallets, box pallets and other load boards, of wood; pallet collars of wood:
- Cases, boxes, crates, drums and similar packings; cable-drums:
- - - Other:
- - - - Cable-drums
- - - - Other:
- - - - - Made (or partially made) of plywood or veneered panels
- - - - - Other:
- - - - - - Of sawn wood:
- - - - - - - Packing cases and boxes with solid sides, lids and bottoms
- - - - - - - Cases and boxes with slatted sides, lids and bottoms
- - - - - - - Other
- - - - - - Of sliced or peeled wood:
- - - - - - - Crates
- - - - - - - Cylinders
- - - - - - - Other
- Pallets, box pallets and other load boards; pallet collars:
- - - Other:
- - - - Pallet collars of wood
- - - - Other:
- - - - - Box pallets:
- - - - - - Made (or partially made) of plywood or veneered panels
- - - - - - Other:
- - - - - - - Of sawn wood
- - - - - - - Of sliced or peeled wood
- - - - - Other
Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including
staves:
- - - Other:
- - - - Staves, whether or not sawn along the two principal faces, but not otherwise worked:
- - - - - Staves split on two faces or sawn on one face
- - - - - Other
- - - - Casks, barrels, vats, tubs and other coopers products and parts thereof:
- - - - - Assembled:
- - - - - - Casks and barrels
- - - - - - Vats, tubs, jugs and similar articles
- - - - - - Other
- - - - - Not assembled, including parts thereof
Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or
shoe lasts and trees, of wood
- - - Other:
- - - - Handles for cutlery and tableware, brush bodies
- - - - Other:
- - - - - Tools, tool bodies and tool handles:
- - - - - - Of common wood
- - - - - - Of fine wood
- - - - - Other:
- - - - - - Boot or shoe lasts
- - - - - - Boot and shoe trees
- - - - - - Other
Builders joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes:
- Windows, French-windows and their frames:
- - - Other
- Doors and their frames and thresholds:
- - - Other
- Parquet panels:
- - - Other
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
20
20
35
35
35
35
35
35
35
35
2.5
2.5
35
35
35
35
35
35
35
Code
Description
4418 40 00
10
90
4418 50 00
10
90
4418 90 00
10
91
99
4419 00 00
10
21
29
30
91
99
4420
4420 10 00
10
90
4420 90
10 00
91 00
99 00
4421
4421 10 00
10
90
4421 90
10 00
20 00
30 00
40 00
51 00
59 00
60
10
90
90
10
20
30
40
50
60
70
90
- Shuttering for concrete constructional work:

- - - Other
- Shingles and shakes:
- - - Other
- Other:
- - - Other:
- - - - Cellular wood panels, whether or not faced with base metal
- - - - Other
Tableware and kitchenware, of wood:
- - - Other:
- - - - Household utensils:
- - - - - Capacity measures
- - - - - Other
- - - - Articles for cabinet making
- - - - Other:
- - - - - Turned goods
- - - - - Other
Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar
articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture
not falling in Chapter 94:
- Statuettes and other ornaments, of wood:
- - - Other
- Other:
- - - Other:
- - - - Wood marquetry and inlaid wood
- - - - Other
Other articles of wood:
- Clothes hangers:
- - - Other
- Other:
- - - Other:
- - - - Wood paving blocks
- - - - Match splints; wooden pegs or pins for footwear:
- - - - - Match splints
- - - - - Wooden pegs or pins for footwear
- - - - Spools, cops, bobbins, sewing thread reels and the like, of turned wood:
- - - - - Small bobbins, for sewing thread, embroidery yarn and the like
- - - - - Other
- - - - Other:
- - - - - Rollers for blinds, with or without springs
- - - - - Capacity measures
- - - - - Rabbit-hutches, hen-coops, bee-hives, etc.
- - - - - Paddle wheels, oars, paddles, etc.
- - - - - Industrial articles, not elsewhere specified or included
- - - - - Turned goods
- - - - - Other
225
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
20
20
35
35
35
35
35
35
27.5
35
20
7.5
2.5
27.5
27.5
35
35
35
35
35
35
35
35
226
CHAPTER 45
CORK AND ARTICLES OF CORK
NOTE
a) footwear or parts of footwear of Chapter 64;
b) headgear or parts of headgear of Chapter 65; or
c) articles of Chapter 95 (for example, toys, games, sports requisites).
Code
Description
4501
4501 10 00
10
21
23
29
90
4501 90
10 00
90
10
90
4502 00 00
10
20
30
90
4503
4503 10 00
11
19
90
4503 90 00
10
20
90
4504
4504 10 00
11
12
13
19
90
4504 90
10 00
20 00
31 00
32 00
39 00
41 00
49 00
81 00
89 00
90 00
Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork:
- Natural cork, raw or simply prepared:
- - - Natural cork, raw, in slabs or parts thereof of a thickness exceeding 30 mm :
- - - - For making corks for bottles and other containers
- - - - Grinding cork:
- - - - - Virgin cork
- - - - - Cork, not fit for making corks
- - - - Other
- - - Other
- Other:
- - - Crushed, granulated or ground cork
- - - Other:
- - - - Waste cork
- - - - Other
Natural cork, debacked or roughly squared, or in rectangular (including square) blocks,
plates, sheets or strip, (including sharp-edged blanks for corks or stoppers):
- - - Plates
- - - Sheets, whether or not backed with paper or textile materials
- - - Cubes or squares
- - - Other
Articles of natural cork:
- Corks and stoppers:
- - - Without parts of other materials, of a length (or thickness):
- - - - Exceeding 50 mm
- - - - Not exceeding 50 mm
- - - Other
- Other:
- - - Discs for lining crown corks or other closures
- - - Floats
- - - Other
Agglomerated cork (with or without a binding substance) and articles of agglomerated cork:
- Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs:
- - - Semi-manufactured agglomerated cork:
- - - - Panels, plates, blocks, bricks, tiles and slabs
- - - - Sheets, whether or not backed with paper or textile materials
- - - - Shells, cylinders, tubes
- - - - Other
- - - Worked agglomerated cork
- Other:
- - - Discs for the manufacture of crown corks
- - - Other:
- - - - Semi-manufactured agglomerated cork
- - - - Worked agglomerated cork:
- - - - - Corks and stoppers, including flat corks and stoppers with or without parts of other materials
- - - - - Discs for lining crown corks or other closures
- - - - - Floats
- - - - - Gaskets, washers and other seals:
- - - - - - For motor vehicles
- - - - - - Other
- - - - - Other articles:
- - - - - - For machines and appliances:
- - - - - - - Textiles
- - - - - - - Other
- - - - - - Textiles
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
35
27.5
27.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
2.5
35
35
227
CHAPTER 46
MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS;
BASKETWARE AND WICKERWORK
NOTES
1. In this Chapter the expression plaiting materials means materials in a state or form suitable for plaiting, interlacing or similar
processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of
felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.
a) wall coverings of heading 4814;
b) twine, cordage, ropes or cables, plaited or not (heading 5607);
c) footwear or headgear or parts thereof of Chapter 64 or 65;
d) vehicles or bodies for vehicles of basketware (Chapter 87); or
e) articles of Chapter 94 (for example, furniture, lamps and lighting fittings).
3. For the purposes of heading 4601, 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.
Code
Description
4601
4601 20
10
11
12
13
19
90
90
10
90
4601 91
10
11
19
90
90
11
12
13
19
30
40
51
59
90
4601 99
10
10
21
29
90
Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel
strands or woven, in sheet form, whether or not being finished articles (for example, mats,
matting, screens):
- Mats, matting and screens of vegetable materials:
- - - Made directly to shape or made up from plaits and similar products, of plaiting materials,
whether or not assembled into strips:
- - - - Not combined, decorated or lined with other materials:
- - - - - Of raw vegetable materials
- - - - - Of strips of wood
- - - - - Of osier or of peeled reed
- - - - - Other
- - - - Combined, decorated or lined with other materials (e.g., textiles, leather, excluding plaiting
materials)
- - - Other:
- - - - Straw mats; screens
- - - - Chinese mats and the like
- Other:
- - Of vegetable materials:
- - - Plaits and similar products of plaiting materials, whether or not assembled into strips:
- - - - Of unspun vegetable materials:
- - - - - Of a width not exceeding 5 cm
- - - - - Other
- - - - Other
- - - Other:
- - - - Made directly to shape or made up from articles of heading 4601 91 10:
- - - - - Not combined, decorated or lined with other materials:
- - - - - - Of raw vegetable materials
- - - - - - Of strips of wood
- - - - - - Of osier or of peeled reed
- - - - - - Other
- - - - - Combined, decorated or lined with other materials (e.g., textiles, leather, excluding plaiting
materials)
- - - - Other:
- - - - - Coarse articles used for packing or protection
- - - - - Other:
- - - - - - Of unspun vegetable materials:
- - - - - - - Not backed with paper or textile fabrics
- - - - - - - Backed with paper or textile fabrics
- - - - - Other
- - Other:
- - - Plaits and similar products of plaiting materials, whether or not assembled into strips:
- - - - Of strips of paper, whether or not combined with vegetable materials
- - - - Other:
- - - - - Synthetic raffia:
- - - - - - In strips of a width not exceeding 5 cm
- - - - - - Other
- - - - - Other
Rate of
duty (%)
35
35
35
35
35
35
35
27.5
27.5
27.5
35
35
35
35
35
35
35
35
35
27.5
27.5
27.5
27.5
228
Code
Description
90
11
19
20
91
99
4602
4602 10
10 00
90
11
12
13
19
90
4602 90
10 00
90
10
90
- - - Other:
- - - - Made directly to shape or made up from articles of heading 4601 91 10:
- - - - - Of strips of paper, whether or not combined with vegetable materials
- - - - - Other
- - - - Other:
- - - - - Straw mats, screens and coarse articles used for packing or protection
- - - - - Other:
- - - - - - Of strips of paper, whether or not combined with vegetable materials
- - - - - - Other
Basketwork, wickerwork and other articles, made directly to shape from plaiting materials
or made up from goods of heading 4601; articles of loofah:
- Of vegetable materials:
- - - Straw envelopes for bottles and other coarse articles used for packing or protection
- - - Other:
- - - - Not combined, decorated or lined with other materials:
- - - - - Of raw vegetable materials
- - - - - Of strips of wood
- - - - - Of osier or of peeled reed
- - - - - Other
- - - - Combined, decorated or lined with other materials (e.g., textiles, leather, excluding plaiting
materials)
- Other:
- - - Straw envelopes for bottles and other coarse articles used for packing or protection
- - - Other:
- - - - Of strips of paper, whether or not combined with vegetable materials
- - - - Of other plaiting materials
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
229
SECTION X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;
RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD;
PAPER AND PAPERBOARD AND ARTICLES THEREOF
CHAPTER 47
RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD
NOTE
1. For the purposes of heading 4702, 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 20C, and for sulphite wood pulp an
ash content that does not exceed 0.15% by weight.
Code
Description
4701 00
10 00
Mechanical wood pulp:

- - - Coniferous
90 00
- - - Other
10
10
Chemical wood pulp, dissolving grades:

- - - For the manufacture of artificial textile fibres:
- - - - With a high -cellulose content (94% or more by weight)
90
- - - - Other
4702 00
21 00
- - - Other:
- - - - Sulphate or soda:
- - - - - Unbleached:
29 00
- - - - - - Other
31 00
- - - - - Other:
39 00
- - - - - - Other
91 00
- - - - Sulphite:
- - - - - Unbleached
99 00
- - - - - Other
10 00
Chemical wood pulp, soda or sulphate, other than dissolving grades:

- Unbleached:
- - Coniferous:
- - - Fluffing, for the manufacture of sanitary towels and babies napkins
90 00
- - - Other
10 00
- - Non-coniferous:
90 00
- - - Other
10 00
- Semi-bleached or bleached:
- - Coniferous:
90 00
- - - Other
10 00
- - Non-coniferous:
90 00
- - - Other
10 00
Chemical wood pulp, sulphite, other than dissolving grades:

- Unbleached:
- - Coniferous:
90 00
- - - Other
4703
4703 11
4703 19
4703 21
4703 29
4704
4704 11
Rate of
duty (%)
7.5/dry kg
90%
27.5/dry
kg 90%
7.5/dry kg
90%
7.5/dry kg
90%
7.5/dry kg
90%
7.5/dry kg
90%
7.5/dry kg
90%
27.5/dry
kg 90%
7.5/dry kg
90%
27.5/dry
kg 90%
7.5/dry kg
90%
7.5/dry kg
90%
7.5/dry kg
90%
27.5/dry
kg 90%
2.5/dry kg
90%
7.5/dry kg
90%
7.5/dry kg
90%
27.5/dry
kg 90%
7.5/dry kg
90%
7.5/dry kg
90%
230
Code
Description
4704 19
10 00
- - Non-coniferous:
90 00
- - - Other
10 00
- Semi-bleached or bleached:
- - Coniferous:
90 00
- - - Other
10 00
- - Non-coniferous:
90 00
- - - Other
10 00
Wood pulp obtained by a combination of mechanical and chemical pulping processes:

- - - Coniferous
90 00
- - - Other
4704 21
4704 29
4705 00
4706
4706 10 00 00
4706 20 00 00
4706 91 00
10
91
99
4706 92 00
10
91
99
4706 93 00
10
91
99
4707
4707 10 00
10
20
90
4707 20 00
10
20
90
4707 30 00
10
91
92
99
4707 90 00
10
91
92
99
Rate of
duty (%)
7.5/dry kg
90%
27.5/dry
kg 90%
7.5/dry kg
90%
7.5/dry kg
90%
2.5/dry kg
90%
27.5/dry
kg 90%
7.5/dry kg
90%
27.5/dry
kg 90%
Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other
fibrous cellulosic material:
- Cotton linters pulp
7.5
- Pulps of fibres derived from recovered (waste and scrap) paper or paperboard
7.5/dry kg
90%
- Other:
- - Mechanical or hand-operated:
- - - Vegetable fibre pulp
7.5/dry kg
90%
- - - Other:
- - - - Of rags
7.5/dry kg
90%
- - - - Other
7.5/dry kg
90%
- - Chemical:
7.5/dry kg
90%
- - - Other:
- - - - Of rags
7.5/dry kg
90%
- - - - Other
7.5/dry kg
90%
- - Semi-chemical:
7.5/dry kg
90%
- - - Other:
- - - - Of rags
7.5/dry kg
90%
- - - - Other
7.5/dry kg
90%
Recovered (waste and scrap) paper or paperboard:
- Unbleached kraft paper or paperboard or corrugated paper or paperboard:
- - - Clearly suitable only for use in the manufacture of paper
- - - Rendered suitable only for the manufacture of paper
- - - Other
- Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass:
- - - Clearly suitable only for use in the manufacture of paper
- - - Rendered suitable only for the manufacture of paper
- - - Other
- Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and
similar printed matter):
- - - Scrap articles of paper or paperboard for use only in the manufacture of paper
- - - Other:
- - - - Clearly suitable only for use in the manufacture of paper
- - - - Rendered suitable only for the manufacture of paper
- - - - Other
- Other, including unsorted waste and scrap:
- - - Scrap articles of paper or paperboard for use only in the manufacture of paper
- - - Other:
- - - - Clearly suitable only for use in the manufacture of paper
- - - - Rendered suitable only for the manufacture of paper
- - - - Other
7.5
7.5
7.5
27.5
27.5
27.5
7.5
7.5
7.5
7.5
27.5
27.5
27.5
27.5
231
CHAPTER 48
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
NOTES
1. For the purposes of this Chapter, except where the context otherwise requires, a reference to paper includes references to
paperboard (irrespective of thickness or weight per m).
a) articles of Chapter 30;
b) stamping foils of heading 3212;
c) perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);
d) paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 3401), or with polishes,
creams or similar preparations (heading 3405);
e) sensitized paper or paperboard of headings 3701 to 3704;
f) paper impregnated with diagnostic or laboratory reagents (heading 3822);
g) paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of
heading 4814 (Chapter 39);
h) articles of heading 4202 (for example, travel goods);
ij) articles of Chapter 46 (manufactures of plaiting material);
k) paper yarn or textile articles of paper yarn (Section XI);
l) articles of Chapter 64 or Chapter 65;
m) abrasive paper or paperboard (heading 6805) or paper- or paperboard-backed mica (heading 6814) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);
n) metal foil backed with paper or paperboard (generally Section XIV or XV);
o) articles of heading 9209; or
p) articles of Chapter 95 (for example, toys, games, sport requisites) or Chapter 96 (for example, buttons).
3. Subject to the provisions of Note 7, headings 4801 to 4805 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 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose
fibres which have been otherwise processed.
4. In this Chapter the expression newsprint means uncoated paper of a kind used for the printing of newspapers, of which not
less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical
process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding
2.5 micrometres (microns), weighing not less than 40 g/m and not more than 65 g/m.
5. For the purposes of heading 4802, the expressions paper and paperboard, of a kind used for writing, printing or other graphic
purposes and non perforated punch-cards and punch tape paper mean paper and paperboard made mainly from bleached
pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:
For paper or paperboard weighing not more than 150 g/m:
a) containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process, and
1. weighing not more than 80 g/m, or
2. coloured throughout the mass; or
b) containing more than 8% ash, and
1. weighing not more than 80 g/m, or
2. coloured throughout the mass; or
c) containing more than 3% ash and having a brightness of 60% or more; or
d) containing more than 3% but not more than 8% ash, having a brightness less than 60%, and a burst index equal to or
less than 2.5 kPa.m/g; or
e) containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kPa.m/g.
For paper or paperboard weighing more than 150 g/m:
a) coloured throughout the mass; or
b) having a brightness of 60% or more, and
1. a caliper of 225 micrometres (microns) or less, or
2. a calliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of
more than 3%; or
c) having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content of more than
8%.
Heading 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.
6. In this Chapter kraft paper and paperboard means paper and paperboard of which not less than 80% by weight of the total
fibre content consists of fibres obtained by the chemical sulphate or soda processes.
7. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 4801 to 4811 are to be classified under that one of such
headings which occurs last in numerical order in the Nomenclature.
8. Headings 4801 and 4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:
a) in strips or rolls of a width exceeding 36 cm; or
b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.
232
9. For the purposes of heading 4814, the expression wallpaper and similar wall coverings applies only to:
a) paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration:
i) grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock),
whether or not coated or covered with transparent protective plastics;
ii) with an uneven surface resulting from the incorporation of particles of wood, straw, etc.;
iii) coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, designprinted or otherwise decorated; or
iv) covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;
b) borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;
c) wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif
when applied to a wall.
Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in heading 4823.
10. Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
11. Heading 4823 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
12. Except for the goods of heading 4814 or 4821, paper, paperboard, cellulose wadding and articles thereof, printed with motifs,
characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.
SUBHEADING NOTES
1. For the purposes of subheadings 4804 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/m and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.
Weight
g/m
Minimum Mullen bursting strength

kPa
115
125
200
300
400
393
417
637
824
961
2. For the purposes of subheadings 4804 21 and 4804 29, sack kraft paper means machine-finished paper, of which not less
than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls,
weighing not less than 60 g/m but not more than 115 g/m and meeting one of the following sets of specifications:
a) having a Mullen burst index of not less than 3.7 kPa.m/g and a stretch factor of more than 4.5% in the cross direction
and of more than 2% in the machine direction.
b) having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other
weight:
Weight
g/m
60
70
80
100
115
Minimum tear
mN
Machine direction
Machine direction
plus cross direction
700
1 510
830
1 790
965
2 070
1 230
2 635
1 425
3 060
Minimum tensile
kN/m
Machine direction
Cross direction
plus cross direction
1.9
6
2.3
7.2
2.8
8.3
3.7
10.6
4.4
12.3
3. For the purposes of subheading 4805 11, semi-chemical fluting paper means paper, in rolls, of which not less than 65% by
weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and
having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 N/g/m at 50%
relative humidity, at 23C.
4. Subheading 4805 12 covers paper, in rolls, made mainly of straw pulp obtained by a semi-chemical process, weighing
130 g/m or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 N/g/m at 50% relative humidity, at 23C.
5. Subheadings 4805 24 and 4805 25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and
scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa.m/g
6. For the purposes of subheading 4805 30, sulphite wrapping paper means machine-glazed paper, of which more than 40%
by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content
not exceeding 8% and having a Mullen burst index of not less than 1.47 kPa.m/g.
7. For the purposes of subheading 4810 22, light-weight coated paper means paper coated on both sides, of a total weight not
exceeding 72 g/m, with a coating weight not exceeding 15 g/m 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.
ADDITIONAL NOTES
1. For the purposes of subdivisions 4801 00 10 00 and 4802 61 11 00, the expression newspaper shall be taken to mean
white paper or papers lightly coloured in the pulp, the mechanical pulp content of which represents at least 70% of the total
fibre content, glazed to an extent not exceeding 130 seconds Bekk, unsized, weighing 40 g/m or more but not more than
233
57 g/m, with watermarks not less than 4 cm but not more than 10 cm apart, on reels of a width of 31 cm or more, containing
not more than 8% by weight of fillers, for printing daily newspapers, weekly papers or other periodicals of heading 4902, appearing at least ten times per year.
2. Paper for printing newspapers and periodicals shall be admitted duty-free subject to compliance with the conditions stipulated by the Dahir of 8 chaabane 1371 (3 May, 1952).
Code
Description
4801 00
10 00
90 00
4802
4802 10 00 00
4802 20
11 00
19 00
90 00
4802 30
10 00
20 00
90 00
4802 40 00
10
90
4802 54
11 00
19 00
91 00
92 00
99
10
20
90
4802 55
11 00
19 00
91 00
99
10
20
90
4802 56
11 00
19 00
Newsprint, in rolls or sheets:

- - - For printing newspapers and periodicals, subject to conditions laid down in current legislation
- - - Other
Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made
paper and paperboard:
- Hand-made paper and paperboard
- Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electrosensitive paper or paperboard:
- - - Weighing not more than 250 g/m:
- - - - Containing 100% chemical wood pulp, weighing between 45 g/m and 110 g/m, for the manufacture of blueprint paper made mainly from bleached pulp or from pulp obtained by a
mechanical process, in strips or rolls of a width exceeding 15 cm or in rectangular (including
square) sheets with at least one side exceeding 36 cm and the other 15 cm in the unfolded
state
- - - - Other
- - - Other
- Carbonizing base paper:
- - - Containing 100% chemical wood pulp, weighing between 18 g/m and 30 g/m, made mainly
from bleached pulp or from pulp obtained by a mechanical process, in strips or rolls of a width
exceeding 15 cm or in rectangular (including square) sheets with at least one side exceeding
36 cm and the other 15 cm in the unfolded state
- - - Other, weighing between 45 g/m and 55 g,/m, made mainly from bleached pulp or from pulp
obtained by a mechanical process, in strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with at least one side exceeding 36 cm and the other 15 cm in
the unfolded state
- - - Other
- Wallpaper base:
- - - Weighing not more than 250 g/m
- - - Other
- Other paper and paperboard, not containing fibres obtained by a mechanical or chemimechanical process or of which not more than 10% by weight of the total fibre content consists
of such fibres:
- - Weighing less than 40 g/m:
- - - Kraft paper and paperboard:
- - - - Punch card stock
- - - - Other
- - - Other:
- - - - Weighing not more than 15 g/m, used in the manufacture of stencil paper containing mainly
bleached pulp or pulp obtained by a mechanical process
- - - - Base paper containing 100% chemical wood pulp for self-copy paper, containing mainly bleached pulp or pulp obtained by a mechanical process, in strips or rolls of a width exceeding
15 cm or in rectangular (including square) sheets with at least one side exceeding 36 cm and
the other 15 cm in the unfolded state
- - - - Other:
- - - - - For periodicals (including newspapers)
- - - - - Multi-ply paper and paperboard
- - - - - Other
- - Weighing 40 g/m or more but not more than 150 g/m, in rolls:
- - - - Other
- - - Other:
- - - - Other:
- - - - - Other
- - Weighing 40 g/m or more but not more than 150 g/m, in sheets with one side not exceeding
435 mm and the other side not exceeding 297 mm in the unfolded state:
- - - - Other
Rate of
duty (%)
7.5
35
35
7.5
35
35
27.5
27.5
35
35
35
35
35
27.5
27.5
35
35
35
35
35
27.5
35
35
35
35
35
234
Code
Description
91 00
99
10
20
90
4802 57
11 00
19 00
91 00
99
10
20
90
4802 58
11 00
19 00
20 00
91 00
92 00
99
10
90
4802 61
11 00
19 00
21 00
29 00
30 00
91 00
92 00
93 00
99
10
90
4802 62
10 00
21 00
29 00
30 00
91 00
92 00
93 00
- - - Other:
- - - - Other:
- - - - - Other
- - Other, weighing 40 g/m or more but not more than 150 g/m:
- - - - Other
- - - Other:
- - - - Other:
- - - - - Other
- - Weighing more than 150 g/m:
- - - - Other
- - - Other:
- - - - For periodicals (including newspapers)
- - - - Other:
- - - - - For the manufacture of cards for statistical machines, weighing between 156 g/m and
173 g/m, on reels, imported by the manufacturers concerned and transported direct to the
factory
- - - - - Base paper containing 100% chemical wood pulp for self-copy paper, containing mainly bleached pulp or pulp obtained by a mechanical process, in strips or rolls of a width exceeding
- - - - - Other:
- - - - - - Weighing not more than 250 g/m
- - - - - - Other
- Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:
- - In rolls:
- - - Newsprint, other than that of heading 4801:
- - - - For printing newspapers and periodicals, subject to conditions laid down in current legislation
- - - - Other
- - - - Other
- - - Other:
- - - - Other:
factory
- - - - - Other:
- - - - - - Other
- - In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the
unfolded state:
- - - Newsprint, other than that of heading 4801
- - - - Other
- - - Other:
- - - - Other:
factory
Rate of
duty (%)
27.5
35
35
35
35
35
27.5
35
35
35
35
35
35
35
27.5
35
35
7.5
35
35
35
27.5
35
35
35
35
35
35
35
35
27.5
35
35
35
Code
Description
99
10
90
4802 69
10 00
21 00
29 00
30 00
91 00
92 00
93 00
99
10
90
4803 00
10
10
90
90
11
12
19
91
99
4804
4804 11 00 00
4804 19 00
10
20
90
4804 21
10 00
90 00
4804 29 00
10
90
4804 31
10 00
21 00
29 00
31 00
32 00
39 00
40 00
51 00
52 00
59 00
90 00
- - - - - Other:
- - - - - - Other
- - Other:
- - - Newsprint, other than that of heading 4801
- - - - Other
- - - Other:
- - - - Other:
factory
- - - - - Other:
- - - - - - Other
Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for
household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether
or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or
printed, in rolls or sheets:
- - - Cellulose wadding, neither treated nor worked:
- - - - Containing 45% of polyester, weighing between 65 g/m and 70 g/m, in rolls of a width not
exceeding 4 m
- - - - Other
- - - Other:
- - - - Paper not further worked than corrugated, creped, crinkled, embossed or perforated:
- - - - - Creped
- - - - - Not further worked than embossed or perforated
- - - - - Other
- - - - Other:
- - - - - Weighing not more than 250 g/m
- - - - - Other
Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or
4803:
- Kraftliner:
- - Unbleached
- - Other:
- - - Fully bleached, not coloured throughout the mass
- - - Semi-bleached or coloured throughout the mass
- - - Other
- Sack kraft paper:
- - Unbleached:
- - - Weighing between 70 g/m and 100 g/m, on reels weighing 500 kg or more, of a width of
102 cm, for the bag- and sack-making industry (cement bags), imported by the manufacturers
concerned and transported direct to the factory
- - - Other
- - Other:
- - - Fully bleached, not coloured throughout the mass
- - - Other
- Other kraft paper and paperboard weighing 150 g/m or less:
- - Unbleached:
- - - Paper for the manufacture of paper yarn (spinning kraft paper, weighing between 40 g/m
and 45 g/m, imported on reels by match manufacturers and transported direct to the factory)
- - - Other:
- - - - Weighing between 70 g/m and 100 g/m, on reels weighing 500 kg or more, of a width of
102 cm, for the bag- and sack-making industry (cement bags), imported by the manufacturers concerned and transported direct to the factory
- - - - Weighing more than 100 g/m, for the box-making industry
- - - - Other:
- - - - - Kraft paper for electrical capacitors
- - - - - Kraft paper for electric cables and similar kraft paper
- - - - - Kraft paper base for abrasive paper
- - - - - Other Kraft paper:
- - - - - - Weighing less than 35 g/m
- - - - - - Weighing 35 g/m or more:
- - - - - - - For packing
- - - - - - - For laminates, weighing 140 g/m or more
- - - - - - - Other
- - - - - Kraft paperboard
235
Rate of
duty (%)
35
35
35
35
35
27.5
35
35
35
35
35
7.5
35
35
35
35
35
35
35
35
35
35
20
35
35
35
7.5
7.5
35
35
35
35
35
35
27.5
35
35
236
Code
4804 39
10 00
21 00
29 00
31 00
32 00
39 00
41 00
49
11
19
90
90 00
4804 41
10 00
21 00
22 00
29 00
31 00
32 00
39 00
90 00
4804 42
10 00
21 00
22 00
23 00
29
10
90
90 00
4804 49
10 00
21 00
22 00
23 00
29
11
19
90
90 00
4804 51
10 00
21 00
22 00
29 00
31 00
39 00
90 00
4804 52
10 00
21 00
22 00
23 00
Description
- - Other:
- - - Paper for the manufacture of paper yarn (spinning kraft paper, weighing between 40 g/m
and 45 g/m, imported on reels by match manufacturers and transported direct to the factory)
- - - Other:
- - - - Weighing between 70 g/m and 100 g/m, on reels weighing 500 kg or more, of a width of
102 cm, for the bag- and sack-making industry (cement bags), imported by the manufacturers concerned and transported direct to the factory
- - - - Weighing more than 100 g/m, for the box-making industry
- - - - Other:
- - - - - Kraft paper for electrical capacitors
- - - - - Kraft paper for electric cables and similar kraft paper
- - - - - Kraft paper base for abrasive paper
- - - - Other Kraft paper:
- - - - - Weighing less than 35 g/m
- - - - - Other:
- - - - - - Fully bleached, not coloured throughout the mass:
- - - - - - - For packing
- - - - - - - Other
- - - - - - Semi-bleached or coloured throughout the mass
- - - - Kraft paperboard
- Other kraft paper and paperboard weighing more than 150 g/m but less than 225 g/m:
- - Unbleached:
- - - For the box-making industry
- - - Other:
- - - - Kraft paper for electrical capacitors
- - - - Kraft paper for electric cables and similar kraft paper
- - - - Kraft paper base for abrasive paper
- - - - - Kraft paper for packing
- - - - - Kraft paper for laminates weighing not more than 170 g/m
- - - - - Other
- - 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:
- - - Other:
- - - - - For packing
- - - - - Other
- - Other:
- - - Other:
- - - - - Fully bleached, not coloured throughout the mass:
- - - - - - For packing
- - - - - - Other
- - - - - Semi-bleached or coloured throughout the mass
- Other kraft paper and paperboard weighing 225 g/m or more:
- - Unbleached:
- - - Other:
- - - - - Other
- - 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:
- - - Other:
Rate of
duty (%)
7.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
27.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
Code
Description
29
10
90
90 00
4804 59
10 00
21 00
22 00
23 00
29
11
19
90
90 00
4805
4805 11
10 00
90
10
90
4805 12
11 00
19 00
21 00
29 00
91 00
99 00
4805 19
10 00
20 00
30 00
90
10
90
4805 24
11 00
12 00
19 00
21 00
22 00
29 00
31 00
32 00
39 00
41 00
42 00
43 00
49 00
91 00
92 00
93 00
99 00

- - - - - Other
- - Other:
- - - Other:
- - - - - Fully bleached, not coloured throughout the mass:
- - - - - - For packing
- - - - - - Other
- - - - - Semi-bleached or coloured throughout the mass
Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed
than as specified in Note 3 to this Chapter:
- Fluting paper:
- - Semi-chemical fluting paper:
- - - Weighing between 112 g/m and 160 g/m, for the box-making industry
- - - Other:
- - - - Weighing not more than 250 g/m
- - - - Other
- - Straw fluting paper:
- - - - Paper of which the inner layer or one of the surfaces is of straw
- - - - Other
- - - Weighing more than 150 g/m but less than 225 g/m:
- - - - Other
- - - Weighing 225 g/m or more:
- - - - Other
- - Other:
- - - Weighing more than 150 g/m but less than 225 g/m
- - - Weighing 225 g/m or more:
- - - - For the box-making industry, weighing more than 440 g/m, on reels of a width of more than
2 m, imported by the manufacturers concerned and transported direct to the factory
- - - - Other:
- - - - - Other
- Testliner (recycled liner board):
- - Weighing not more than 150 g/m:
- - - Multi-ply paper and paperboard:
- - - - Each layer bleached:
- - - - - Paper for electrical capacitors
- - - - - Treated, for abrasive paper
- - - - - Other
- - - - With only one outer layer bleached:
- - - - - For electrical capacitors
- - - - - Other
- - - - Having three or more layers, of which only the two outer layers are bleached:
- - - - - Other
- - - - Other:
- - - - - Coloured throughout the mass, for laminates, weighing 80 g/m or more but not more than
120 g/m
- - - - - Other
- - - Other:
- - - - For electrical capacitors
- - - - Treated, for abrasive paper
- - - - Coloured throughout the mass, for laminates, weighing 80 g/m or more but not more than
120 g/m
- - - - Other
237
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
7.5
27.5
35
7.5
27.5
35
7.5
27.5
35
7.5
27.5
27.5
35
7.5
27.5
27.5
35
238
Code
Description
4805 25
11 00
12 00
13 00
19
10
90
21 00
22 00
23 00
29
10
90
31 00
32 00
33 00
39
10
90
41 00
42 00
49
10
90
91 00
92 00
93 00
99
10
90
4805 30
10 00
90
10
90
4805 40 00
10
90
4805 50
10 00
90 00
4805 91
10 00
20 00
30 00
40 00
90 00
4805 92
10 00
20 00
30 00
90 00
4805 93
10 00
20 00
30 00
40 00

- - - Multi-ply paper and paperboard:
- - - - Each layer bleached:
- - - - - For the box-making industry, weighing more than 440 g/m, on reels of a width of more
than 2 m, imported by the manufacturers concerned and transported direct to the factory
- - - - - Other:
- - - - - - Other
- - - - With only one outer layer bleached:
- - - - - Other:
- - - - - - Other
- - - - Having three or more layers, of which only the two outer layers are bleached:
- - - - - Other:
- - - - - - Other
- - - - Other:
- - - - - Other:
- - - - - - Other
- - - Other:
- - - - Treated, for abrasive paper
- - - - For the box-making industry, weighing more than 440 g/m, on reels of a width of more than
- - - - Other:
- - - - - Other
- Sulphite wrapping paper:
- - - For the box-making industry, weighing more than 440 g/m, on reels of a width of more than
- - - Other:
- - - - Other
- Filter paper and paperboard:
- - - Other
- Felt paper and paperboard:
- - - Felt paper and paperboard weighing 270 g/m or more but not more than 600 g/m, on reels
of a width of 1 m
- - - Other
- Other:
- - Weighing not more than 150 g/m:
- - - For electrical capacitors
- - - Straw paper and paperboard, including paper and paperboard, of which the inner layer or one
of the surfaces is of straw
- - - Treated, for abrasive paper
- - - Coloured throughout the mass, for laminates, weighing 80 g/m or more but not more than
120 g/m
- - - Other
- - Weighing more than 150 g/m but less than 225 g/m:
- - - Treated, for abrasive paper
- - - Other
- - Weighing 225 g/m or more:
- - - For the box-making industry, weighing more than 440 g/m, on reels of a width of more than
- - - Treated abrasive base paper and paperboard, for the manufacture of abrasive paper
Rate of
duty (%)
7.5
35
27.5
35
35
7.5
35
27.5
35
35
7.5
35
27.5
35
35
7.5
27.5
35
35
7.5
27.5
35
35
35
35
35
35
35
35
7.5
7.5
7.5
35
27.5
27.5
35
7.5
35
27.5
35
7.5
35
35
27.5
Code
Description
90
10
90
4806
4806 10 00 00
4806 20 00 00
4806 30 00 00
4806 40
10
10
90
90 00
4807 00
10
10
91
99
20 00
30 00
91 00
92 00
93 00
94 00
99 00
4808
- - - Other:
- - - - Other
Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed
transparent or translucent papers, in rolls or in sheets:
- Vegetable parchment
- Greaseproof papers
- Tracing papers
- Glassine and other glazed transparent or translucent papers:
- - - Glassine paper:
- - - - Weighing 48 g or more but not more than 52 g, in rolls of a width of 34 cm
- - - - Other
- - - Other
Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets:
- - - Paper and paperboard, laminated internally with bitumen, tar or asphalt:
- - - - Kraft paper and paperboard
- - - - Other:
- - - - - Paper and paperboard, laminated internally with bitumen
- - - - - Other
- - - Other:
- - - - Straw paper and paperboard, whether or not coated with paper other than straw paper
- - - - Other:
- - - - - Kraft paper and paperboard
- - - - - Other:
- - - - - - Bristol paper and paperboard and the like (made by sticking flat layers of paper or paperboard together with an adhesive)
- - - - - - Internally laminated paper and paperboard, coated with paraffin or wax
- - - - - - Presspahn paperboard
- - - - - - Paperboard made from old paper, whether or not coated with paper
- - - - - - Other
91
99
Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in
heading 4803:
- Corrugated paper and paperboard, whether or not perforated:
- - - Not further worked than corrugated (with or without glued flat surface sheets):
- - - - Other:
- - - - - Paper for the manufacture of filters for motor vehicle and industrial engines, of a thickness
of less than 900 microns, weighing less than 235 g/m, on reels, imported by the manufacturers concerned
- - - - - Other
- - - Other:
- - - - Other
- Sack kraft paper, creped or crinkled, whether or not embossed or perforated:
- - - Creped or crinkled
- - - Other
- Other kraft paper, creped or crinkled, whether or not embossed or perforated:
- - - Creped or crinkled
- - - Other
- Other:
- - - Kraft paperboard
- - - Other:
- - - - Not further worked than embossed or perforated
- - - - Other
4809 10 00 00
4809 20 00 00
4809 90
10 00
90
10
20
90
Carbon paper, self-copy paper and other copying or transfer papers (including coated or
impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls
or sheets:
- Carbon or similar copying papers
- Self-copy paper
- Other:
- - - Coated, for printing flongs
- - - Other:
- - - - Coated with paraffin, stearin or wax
- - - - Printed
- - - - Other
4808 10
10 00
23 00
27 00
91 00
99 00
4808 20
10 00
90 00
4808 30
10 00
90 00
4808 90 00
10
4809
239
Rate of
duty (%)
35
35
35
35
35
20
35
35
35
35
35
35
35
35
35
35
35
35
35
7.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
240
Code
Description
4810
4810 13
10 00
21 00
29 00
30 00
40
10
90
90
10
20
90
4810 14
10 00
21 00
29 00
30 00
40
10
90
90
10
20
90
4810 19
10 00
21 00
29 00
30 00
40
10
90
90
10
20
90
4810 22
10 00
20
10
90
91 00
99 00
4810 29
10 00
20
10
90
30 00
40 00
Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square)
sheets, of any size:
- Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than
10% by weight of the total fibre content consists of such fibres:
- - In rolls:
- - - Graph paper for recording instruments of a width not exceeding 15 cm
- - - Other, of a width not exceeding 15 cm:
- - - - Printed, embossed or perforated
- - - - Other
- - - Other:
- - - - Weighing not more than 150 g/m:
- - - - - For the manufacture of self-copy paper
- - - - - Other:
- - - - - - Ruled, lined or squared
- - - - - - Other
- - - - Weighing more than 150 g/m:
- - - - - Ruled, lined or squared
- - - - - Other, coated, white or coloured, weighing less than 230 g/m
- - - - - Other
- - In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the
unfolded state:
- - - Graph paper for recording instruments no side of which exceeds 36 cm
- - - Other, no side of which exceeds 36 cm:
- - - - Other
- - - Other:
- - - - - Other:
- - - - - - Other
- - - - - Other
- - Other:
- - - Graph paper for recording instruments no side of which exceeds 36 cm
- - - Other, no side of which exceeds 36 cm:
- - - - Other
- - - Other:
- - - - - Other:
- - - - - - Other
- - - - - Other
- Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which
more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or
chemi-mechanical process:
- - Light-weight coated paper:
- - - Graph paper for recording instruments, in rolls, of a width not exceeding 15 cm or in sheets,
no side of which exceeds 36 cm
- - - Other, rectangular (including square), no side of which exceeds 36 cm or in rolls of a width
not exceeding 15 cm:
- - - - Other
- - - Other:
- - - - Ruled, lined or squared
- - - - Other
- - Other:
- - - - Other
- - - Other:
- - - - For the manufacture of self-copy paper
- - - - Coated white
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
Code
Description
50 00
60 00
70 00
90 00
4810 31
10 00
90
10
20
90
4810 32
10 00
20 00
90
10
20
90
4810 39
10 00
90
10
20
90
4810 92
10 00
90 00
4810 99
10 00
20 00
30 00
40 00
90
10
20
90
4811
4811 10 00
10
90
4811 41
10 00
90 00
4811 49 00 00
4811 51
10 00
20 00
30 00
90 00
- - - - Kraft paper and paperboard, micaceous, in rolls, of a width exceeding 15 cm or in sheets,

one side of which exceeds 36 cm and the other side of which exceeds 15 cm in the unfolded state:
- - - - Other kraft paper and paperboard
- - - - Ruled, lined or squared
- - - Other paper and paperboard
- Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic
purposes:
- - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre
content consists of wood fibres obtained by a chemical process, and weighing 150 g/m or less:
- - - Coated with mica, in rolls, of a width exceeding 15 cm or in sheets, one side of which exceeds 36 cm and the other side of which exceeds 15 cm in the unfolded state
- - - Other:
- - - - Photographic base paper
- - - - Graph paper for recording instruments, in rolls, of a width not exceeding 15 cm or in sheets,
- - - - Other
- - 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/m:
- - - Other, weighing less than 230 g/m
- - - Other:
- - - - Other
- - Other:
- - - Other:
- - - - Other
- Other paper and paperboard:
- - Multi-ply:
- - - Other
- - Other:
not exceeding 15 cm
- - - Other:
- - - - Coated with mica, in rolls, of a width exceeding 15 cm or in sheets, one side of which exceeds 36 cm and the other side of which exceeds 15 cm in the unfolded state
- - - - Other, weighing more than 150 g/m but less than 230 g/m
- - - - Other:
- - - - - Photographic base paper
- - - - - Other, weighing not more than 150 g/m
- - - - - Other
Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated,
covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including
square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or
4810:
- Tarred, bituminized or asphalted paper and paperboard:
- - - Covered with sand and the like
- - - Other
- Gummed or adhesive paper and paperboard:
- - Self-adhesive:
- - - Weighing between 40 g or more but not more than 45 g, in rolls of a width of between 15 cm
or more but not more than 25 cm
- - - Other
- - Other
- Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives):
- - Bleached, weighing more than 150 g/m:
- - - Impregnated with resins, for the manufacture of packages for milk, in rolls of a width exceeding 15 cm or in sheets, one side of which exceeds 36 cm and the other side of which exceeds
15 cm in the unfolded state
- - - Coated, covered or impregnated with phenolic or nitrocellulosic resins
- - - Coated or impregnated with artificial resins
- - - Other, including impregnated tracing paper
241
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
7.5
35
35
27.5
35
35
35
242
Code
Description
4811 59
10 00
20 00
30
10
90
41 00
49 00
50 00
60 00
80 00
4811 60
11 00
19 00
91 00
99 00
4811 90
11 00
19 00
21 00
22 00
29 00
91 00
92 00
93 00
94 00
95 00
99 00
- - Other:
- - - Impregnated with resins, for the manufacture of packages for milk, in rolls of a width exceeding 15 cm or in sheets, one side of which exceeds 36 cm and the other side of which exceeds
15 cm in the unfolded state
- - - Coated, covered or impregnated with silicones or impregnated with phenolic or nitrocellulosic
resins, in rolls of a width exceeding 15 cm or in sheets, one side of which exceeds 36 cm and
the other side of which exceeds 15 cm in the unfolded state
- - - Coated or impregnated with artificial resins:
- - - - Creped Kraft paper coated or impregnated on one side with butadiene-styrene latex and on
the other side with vinyl-acrylic latex, weighing not more than 65 g/m, on reels of a width of
375 mm
- - - - Other
- - - Of laminated paper or paperboard, unbleached or bleached, not printed, for the manufacture
of packaging for beverages, liquid milk or other liquid or pasty foodstuffs, coated with transparent polyethylene film of both sides in rolls, weighing 168 g/m or more, not scored or
grooved to facilitate cutting for the manufacture of the individual packages
of packaging for beverages, liquid milk or other liquid or pasty foodstuffs, coated with transparent polyethylene film on one side in rolls, weighing 168 g/m or more, not scored or
grooved to facilitate cutting for the manufacture of the individual packages
of packages for beverages, liquid milk or other liquid or pasty foodstuffs, coated on one face
with a transparent polyethylene film and lined on the other face (the inside face of the package) with aluminium foil coated with transparent polyethylene film, weighing 168 g/m or
more, not marked (not scored) to facilitate cutting during the manufacture of individual packages, in rolls of a width exceeding 15 cm or in sheets, one side of which exceeds 36 cm and
the other side of which exceeds 15 cm in the unfolded state
- - - Laminates consisting of paperboard and aluminium foil covered with foil of plastics, in rolls,
weighing 250 g/m or more, of a width exceeding 15 cm or in sheets, one side of which exceeds 36 cm and the other side of which exceeds 15 cm in the unfolded state
- - - Other, including impregnated tracing paper
- Paper and paperboard coated, impregnated or covered with wax, paraffin wax, stearin, oil or
glycerol:
- - - Coated with paraffin, stearin or wax:
- - - - Tear-proof, for the manufacture of gaskets or similar joints for heat engines, of a thickness
of 0.1 mm or more but not more than 4 mm, on reels, of a width of more than 40 cm but not
more than 200 cm, imported by gasket manufacturers and transported direct to the factory
- - - - Other
- - - Other:
- - - - Coated, covered or impregnated with oil, including impregnated tracing paper
- - - - Other
- Other paper, paperboard, cellulose wadding and webs of cellulose fibres:
- - - Surface-coloured, non-coated:
- - - - For laminates, in rolls, weighing 80 g/m or more but not more than 120 g/m, of a width exceeding 15 cm or in sheets, one side of which exceeds 36 cm and the other side of which
exceeds 15 cm in the unfolded state
- - - - Other
- - - Printed:
- - - - Waterproofed, on reels of a length between 20 cm and 30 cm
- - - - Laminates consisting of layers of paperboard and aluminium foil covered with plastic film
weighing 250 g/m or more, in rolls of a width exceeding 15 cm or in sheets, one side of
which exceeds 36 cm and the other side of which exceeds 15 cm in the unfolded state
- - - - Other
- - - Other:
- - - - Treated, for the manufacture of abrasive paper, in rolls of a width exceeding 15 cm or in sheets,
one side of which exceeds 36 cm and the other side of which exceeds 15 cm in the unfolded
state
- - - - Varnished, in rolls of a width exceeding 15 cm or in sheets, one side of which exceeds
36 cm and the other side of which exceeds 15 cm in the unfolded state
- - - - Velvet and similar paper
- - - - For transfers, in rolls, of a width exceeding 15 cm or in sheets, one side of which exceeds
36 cm and the other side of which exceeds 15 cm in the unfolded state
- - - - Externally reinforced with textile yarn or fabric, in rolls of a width exceeding 15 cm or in
sheets, one side of which exceeds 36 cm and the other side of which exceeds 15 cm in the
unfolded state
- - - - Other
4812 00 00 00
Filter blocks, slabs and plates, of paper pulp
4813
4813 10 00 00
4813 20 00 00
4813 90
10 00
Cigarette paper, whether or not cut to size or in the form of booklets or tubes:
- In the form of booklets or tubes
- In rolls of a width not exceeding 5 cm
- Other:
- - - Cut to size or shape
- - - Other:
- - - - In sheets other than rectangular or in rectangular (including square) sheets of which no side
exceeds 36 cm; paper in rolls or strips of a width not exceeding 15 cm
20 00
Rate of
duty (%)
7.5
2.5
7.5
35
7.5
7.5
10
17.5
35
20
35
35
35
27.5
35
10
27.5
35
27.5
35
35
27.5
27.5
20
27.5
7.5
7.5
7.5
7.5
Code
Description
91 00
99 00
4814
4814 10 00
10
21
29
90
4814 20
10
10
90
20 00
30 00
40 00
50 00
60 00
70 00
80 00
90 00
4814 30
10 00
91 00
99 00
4814 90
10
10
20
90
20 00
91 00
99 00
- - - - Other:
- - - - - Not coated, impregnated, covered, decorated or printed
- - - - - Other
Wallpaper and similar wall coverings; window transparencies of paper:
- Ingrain paper:
- - - With one or two margins or of a maximum width of 60 cm
- - - Other:
- - - - Not coated, impregnated or covered:
- - - - - Other
- - - - Other
- 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:
- - - With one or two margins or of a maximum width of 60 cm:
- - - - Wallpaper
- - - - Lincrusta
- - - Other:
- - - - In rolls or sheets, rectangular (including square), coated or covered with plastic sheeting:
- - - - - - Other
- - - - - - Of polyethylene, polypropylene or poly(vinyl chloride)
- - - - - - Other
- - - - - Of regenerated cellulose, cellulose nitrates, other cellulose esters and other chemical derivatives of cellulose
- - - - Other
- 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:
- - - With one or two margins or of a maximum width of 60 cm
- - - Other:
- - - - Of coated, covered or coloured paper
- - - - Other
- Other:
- - - With one or two margins or of a maximum width of 60 cm; window transparencies:
- - - - Wallpaper and lincrusta:
- - - - - Wallpaper
- - - - - Lincrusta
- - - - Window transparencies
- - - Other:
- - - - Of coated, covered or coloured paper
- - - - Other:
- - - - - Of kraft paper, corrugated or embossed
- - - - - Other
4815 00 00 00
Floor coverings on a base of paper or of paperboard, whether or not cut to size
4816
Carbon paper, self-copy paper and other copying or transfer papers (other than those of
heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes:
- Carbon or similar copying papers:
- - - Other
- Self-copy paper:
- - - Other
- Duplicator stencils
- Other:
- - - Paper for offset plates
- - - Offset plates for office machines
- - - Other
4816 10 00
10
90
4816 20 00
10
90
4816 30 00 00
4816 90 00
10
20
90
4817
4817 10 00 00
4817 20 00 00
4817 30 00 00
Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery:
- Envelopes
- Letter cards, plain postcards and correspondence cards
- Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
243
Rate of
duty (%)
7.5
7.5
35
35
35
35
35
35
35
35
35
35
35
35
20
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
7.5
35
35
35
35
35
35
244
Code
Description
4818
4818 10
10 00
20
10
90
31 00
39 00
40
10
20
90
50 00
91 00
92 00
99 00
4818 20 00
10
20
90
4818 30 00
10
20
90
4818 40 00
10
20
90
4818 50 00
10
90
4818 90 00
10
90
4819
4819 10
10 00
90
10
90
4819 20
10 00
90
10
20
30
90
4819 30 00
10
20
31
39
90
Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind
used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to
size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins
for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs
of cellulose fibres:
- Toilet paper:
- - - Other:
- - - - Not further worked than corrugated, creped, crinkled, embossed or perforated:
- - - - - Corrugated:
- - - - - - Of kraft paper
- - - - - - Other
- - - - - Other:
- - - - - - Of kraft paper:
- - - - - - - Creped or crinkled
- - - - - - - Other
- - - - - - Other:
- - - - - - - Creped paper
- - - - - - - Paper not further worked than embossed or perforated
- - - - - - - Other
- - - - Other:
- - - - - Of surface-coloured paper (marbled, design-printed and the like), printed or coated
- - - - - Other:
- - - - - - Of kraft paper
- - - - - - Of cellulose wadding
- - - - - - Other
- Handkerchiefs, cleansing or facial tissues and towels:
- - - Handkerchiefs and tissues of cellulose wadding
- - - Paper tissues
- - - Other
- Tablecloths and serviettes:
- - - Of cellulose wadding
- - - Of paper
- - - Other
- Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles:
- - - Paper tissues
- - - Other
- Articles of apparel and clothing accessories:
- - - Other
- Other:
- - - Other
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:
- Cartons, boxes and cases, of corrugated paper or paperboard:
- - - Printed folding boxes, made from a composite of layers of paper or paperboard interlayered
with a protective polyethylene film or wax, of a width of between 180 mm and 400 mm, of a
2
2
length of between 300 mm and 690 mm, weighing between 400 g/m and 615 g/m
- - - Other:
- - - - Folding cartons of paperboard
- - - - Other
- Folding cartons, boxes and cases, of non-corrugated paper or paperboard:
- - - Printed boxes, made from a composite of several layers of paper or paperboard between
which a protective polyethylene film or a layer of wax is inserted, of a width of between
180 mm and 400 mm, of a length of between 300 mm and 690 mm and weighing between
2
2
400 g/m and 615 g/m
- - - Other:
- - - - Folding cartons of solid paperboard
- - - - Semi-stamped boxes
- - - - Round boxes
- - - - Other
- Sacks and bags, having a base of a width of 40 cm or more:
- - - Of paper or paperboard:
- - - - Of corrugated paper or paperboard
- - - - Other:
- - - - - Sacks having, when flat, a minimum width of 50 cm and a minimum length of 65 cm
- - - - - Other:
- - - - - - Of single- or multi-ply kraft paper
- - - - - - Of other paper
- - - Other
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
20
35
35
20
35
35
35
35
35
35
35
35
35
Code
Description
4819 40 00
10
21
29
31
39
90
4819 50
10 00
22 00
28 00
90 00
4819 60 00 00
4820
4820 10 00
10
20
30
40
90
4820 20 00 00
4820 30 00 00
4820 40 00 00
4820 50 00 00
4820 90 00 00
4821
4821 10 00
10
90
4821 90 00
10
90
4822
4822 10 00 00
4822 90 00 00
4823
4823 12 00
10
90
4823 19 00 00
4823 20
13 00
17 00
90
10
90
4823 40 00 00
4823 60 00
10
90
- Other sacks and bags, including cones:

- - - - Other:
- - - - - Of single- or multi-ply kraft paper
- - - - - Of other paper
- - - - - Other:
- - - - - - Sachets
- - - - - - Cones, covers and the like
- - - Other
- Other packing containers, including record sleeves:
- - - - Other:
- - - - - Milk cartons of waterproof paperboard of a capacity of litre, litre or 1 litre, imported by
the manufacturers concerned
- - - - - Other
- - - Other
- Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the
like
Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf
or other), folders, file covers, manifold business forms, interleaved carbon sets and other
articles of stationery, of paper or paperboard; albums for samples or for collections and
book covers, of paper or paperboard:
- Registers, account books, note books, order books, receipt books, letter pads, memorandum
pads, diaries and similar articles:
- - - Letter pads
- - - Registers, account books, receipt books and the like
- - - Notepads
- - - Diaries (pocket or desk)
- - - Other
- Exercise books
- Binders (other than book covers), folders and file covers
- Manifold business forms and interleaved carbon sets
- Albums for samples or for collections
- Other
Paper or paperboard labels of all kinds, whether or not printed:
- Printed:
- - - With eyelets
- - - Other
- Other:
- - - With eyelets
- - - Other
Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether
or not perforated or hardened):
- Of a kind used for winding textile yarn
- Other
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:
- - Self-adhesive:
- - - Adhesive strip, of a width not exceeding 10 cm, coated with unvulcanized natural or synthetic
rubber
- - - Other
- - Other
- Filter paper and paperboard:
- - - In sheets other than rectangular (including square) sheets or in rectangular (including square)
sheets of which no side exceeds 36 cm; paper in rolls or strips of a width not exceeding 15 cm:
- - - - For the manufacture of filters for motor vehicle and industrial engines, invisibly impregnated
with resin, of a thickness of less than 710 microns, weighing less than 235 g/m, on reels
weighing more than 30 kg, imported by the manufacturers concerned
- - - - Other
- - - Other:
- - - - Other
- Rolls, sheets and dials, printed for self-recording apparatus
- Trays, dishes, plates, cups and the like, of paper or paperboard:
- - Printed cups of polyethylene, paper or paperboard composites of a capacity of between 10 cl
and 75 cl
- - Other
245
Rate of
duty (%)
35
35
35
35
35
35
35
10
20
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
2.5
35
35
35
35
7.5
35
35
35
35
27.5
35
246
Code
Description
4823 70 00
10
90
4823 90
11 00
12 00
13 00
15 00
16
10
20
30
90
17
10
20
90
18
10
90
21 00
29 00
31 00
32 00
33 00
34 00
35
10
90
36 00
37 00
38 00
39
10
20
30
40
50
60
70
90
41
10
31
33
35
36
39
41
42
49
90
42
10
21
- Moulded or pressed articles of paper pulp:

- - - Moulded sheets for packing eggs
- - - Other
- Other:
- - - Paper and paperboard in sheets other than rectangular or in rectangular (including square)
sheets of which no side exceeding 36 cm; paper and paperboard in strips or rolls of a width
- - - - Folded strip, whether or not coated, for wickerwork or other uses
- - - - Methocel electrolytic paper for dry cells and dry batteries
- - - - Webs of cellulose fibres of a width between 140 mm and 145 mm
- - - - Paper and paperboard, of a kind used for writing, printing or other graphic purposes:
- - - - - Printed, embossed or perforated:
- - - - - - Paper for office machines and the like in strips or on reels
- - - - - - Folded in unsewn booklets
- - - - - - Perforated loose leaves, not bound
- - - - - - Other
- - - - - Other:
- - - - - - Paper for office machines and the like in strips or on reels
- - - - - - Folded in unsewn booklets
- - - - - - Other
- - - - Other:
- - - - - Kraft paper, on reels, weighing 70 g/m, of a width not exceeding 12 mm
- - - - - Other
- - - Articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres:
- - - - Perforated paper and paperboard for Jacquard and similar attachments:
- - - - - Paper strip, not reinforced or invisibly reinforced with metal foil, lined on one face, reinforced with thin strips of paperboard with sprocket holes, for the manufacture of perforated
cards for Jacquard and similar attachments
- - - - - Finished cards, ready for use
- - - - Other:
- - - - - Electric coil cores
- - - - - Printing flongs, not impressed
- - - - - Paper gaskets and washers
- - - - - Prepared filters
- - - - - Cards, whether or not in strips, for punch card machines:
- - - - - - Unpunched cards
- - - - - - Other
- - - - - Corners for wallpaper and other wall coverings
- - - - - Fans and hand screens, frames and handles therefor, and parts of such frames and handles
- - - - - Textile spinning cans
- - - - - Other:
- - - - - - Printed cards for statistical machines
- - - - - - Reinforcement corners for suitcases
- - - - - - Articles of cellulose wadding
- - - - - - Paper lace and embroidery
- - - - - - Shelf edging, whether or not embossed, not of lace paper or embroidery paper
- - - - - - Dress patterns, models and templates, whether or not assembled
- - - - - - Discs and strip, fringed or scalloped, for packing
- - - - - - Other
- - - Other, in strips or in rolls of a width exceeding 15 cm but not exceeding 36 cm:
- - - - Kraft paper and paperboard, not covered or coated, other than those of heading 4802 or 4803:
- - - - - Kraftliner
- - - - - Other kraft paper and paperboard weighing not more than 150 g/m:
- - - - - - Unbleached:
- - - - - - - Paper for the manufacture of paper yarn (spinning kraft paper, weighing per between
40g/m and 45 g/m imported on reels by match manufacturers and transported direct to
the factory)
- - - - - - - Other, for laminates, weighing 140 g/m or more
- - - - - - - Other
- - - - - - Other:
- - - - - - - Paper for the manufacture of paper yarn (spinning kraft paper, weighing per between
40g/m and 45 g/m imported on reels by match manufacturers and transported direct to
the factory)
- - - - - - - Other
- - - - - Other kraft paper and paperboard weighing more than 150 g/m but less than 225 g/m:
- - - - - - - For laminates, weighing not more than 170 g/m
- - - - - - - Other
- - - - - - Other
- - - - - Other paper and paperboard, weighing 225 g/m or more
- - - - Other paper and paperboard, not coated or covered, not further worked than as specified in
Note 2 to this Chapter:
- - - - - Semi-chemical fluting paper
- - - - - Multi-ply paper and paperboard:
- - - - - - For electrical capacitors
Rate of
duty (%)
35
35
35
35
7.5
10
35
35
35
35
35
35
35
7.5
35
2.5
2.5
27.5
27.5
35
2.5
2.5
2.5
35
35
2.5
35
35
35
35
35
2.5
20
35
35
7.5
27.5
35
7.5
35
27.5
35
35
35
35
7.5
Code
Description
22
23
29
30
40
50
91
92
93
99
43
10
90
44 00
45
11
19
21
29
31
39
90
49
10
91
99
51 00
59 00
61 00
69 00
70 00
91 00
92 00
99 00
- - - - - - Treated, for abrasive paper

- - - - - - Coloured throughout the mass, for laminates, weighing 80 g/m or more but not more
than 120 g/m
- - - - - - Other
- - - - - Sulphite wrapping paper
- - - - - Filter paper and paperboard
- - - - - Felt paper and paperboard
- - - - - Other paper and paperboard:
- - - - - - For electrical capacitors
- - - - - - Treated, for abrasive paper
- - - - - - Coloured throughout the mass, for laminates, weighing 80 g/m or more but not more
than 120 g/m
- - - - - - Other
- - - - Sulphurized paper and paperboard, greaseproof paper, tracing paper and glassine paper
and other transparent and translucent calendered paper:
- - - - - Tracing paper
- - - - - Other
- - - - Composite paper and paperboard, not coated, covered or impregnated, whether or not internally reinforced
- - - - Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled,
embossed or perforated, other than paper of the kind described in heading 4803:
- - - - - Corrugated paper and paperboard, whether or not perforated:
- - - - - - Paper for the manufacture of filters for motor vehicle and industrial engines, of a thickness
of less than 900 microns, weighing less than 235 g/m, on reels, imported by the manufacturers concerned and transported direct to the factory
- - - - - - Other
- - - - - Sack kraft paper, creped or crinkled, whether or not embossed or perforated:
- - - - - - Creped or crinkled
- - - - - - Other
- - - - - Other kraft paper, creped or crinkled, whether or not embossed or perforated:
- - - - - - Creped or crinkled
- - - - - - Other
- - - - - Other
- - - - Other paper and paperboard, of a kind used for writing, printing or other graphic purposes:
- - - - - Printed, embossed or perforated
- - - - - Other:
- - - - - - Weighing not more than 15 g/m for the manufacture of stencil paper
- - - - - - Other
- - - Other:
- - - - Mechanically manufactured paper, paperboard, cellulose wadding and webs of cellulose fibres,
not impregnated, coated, covered, printed, decorated or worked:
- - - - - Kraft paper and paperboard
- - - - - Other
- - - - Paper and paperboard, creped, crinkled, embossed or perforated, in rolls or in sheets:
- - - - - Kraft paper and paperboard:
- - - - - - Creped or crinkled kraft paper
- - - - - - Other
- - - - - Other
- - - - Other paper and paperboard:
- - - - - Coated, covered or impregnated with oil or varnish, including impregnated tracing paper
- - - - - For transfers
- - - - - Other
247
Rate of
duty (%)
27.5
27.5
35
35
35
7.5
7.5
27.5
27.5
35
35
35
35
7.5
35
35
35
35
35
35
35
27.5
35
35
35
35
35
35
35
27.5
35
248
CHAPTER 49
PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING
INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS
NOTES
a) photographic negatives or positives on transparent bases (Chapter 37);
b) maps, plans or globes, in relief, whether or not printed (heading 9023);
c) playing cards or other goods of Chapter 95; or
d) original engravings, prints or lithographs (heading 9702), postage or revenue stamps, stamp-postmarks, first-day covers,
postal stationery or the like of heading 9704, antiques of an age exceeding one hundred years or other articles of Chapter 97.
2. For the purposes of Chapter 49, the term printed also means reproduced by means of a duplicating machine, produced under
the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten.
3. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading 4901, whether or not containing
advertising material.
4. Heading 4901 also covers:
a) a collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered
pages in a form suitable for binding into one or more volumes;
b) a pictorial supplement accompanying, and subsidiary to, a bound volume; and
c) printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a
part of a complete work and designed for binding.
However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading 4911.
5. Subject to Note 3 to this Chapter, heading 4901 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 4911.
6. For the purposes of heading 4903, the expression childrens picture books means books for children in which the pictures
form the principal interest and the text is subsidiary.
ADDITIONAL NOTES
1) 4911 10 91 00:
The main purpose of these documents is to encourage the public to visit foreign countries and attend touristic, cultural, artistic or sporting events held abroad, provided such documents be distributed free of charge, that they contain not more than
50% of printed advertising material, and that the touristic, cultural, artistic or sporting nature thereof be obvious.
2) 4911 91 10 00:
These photographs may be topographically accurate, provided that they do not constitute maps ready for use in the state in
which imported.
3) 4911 99 91 00:
These forms are to be sent by their associations or federations abroad to tourist associations authorized to carry out their activities in Morocco.
Code
Description
4901
4901 10 00
10
90
4901 91
10 00
90 00
4901 99
10 00
91 00
99 00
4902
4902 10
10 00
90 00
4902 90
10 00
90 00
Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets:
- In single sheets, whether or not folded:
- - - Typewritten texts (including carbon copies)
- - - Other
- Other:
- - Dictionaries and encyclopaedias, and serial instalments thereof:
- - - Bound in leather, composition leather or artificial leather, tortoise-shell, ivory or mother of
pearl (natural or artificial)
- - - Other
- - Other:
- - - Containing advertising material
- - - Other:
- - - - Bound in leather, composition leather or artificial leather, tortoise-shell, ivory or mother of
pearl (natural or artificial)
- - - - Other
Newspapers, journals and periodicals, whether or not illustrated or containing advertising
material:
- Appearing at least four times a week:
- - - For advertising purposes
- - - Other
- Other:
- - - For advertising purposes
- - - Other
Rate of
duty (%)
7.5
7.5
27.5
7.5
35
27.5
7.5
35
7.5
35
7.5

Code
Description
4903 00 00 00
Children's picture, drawing or colouring books
4904 00
Music, printed or in manuscript, whether or not bound or illustrated:

- - - Bound in leather, composition leather or artificial leather
- - - Other
10 00
90 00
4905
4905 10 00 00
4905 91 00
10
90
4905 99 00
10
90
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed:
- Globes
- Other:
- - In book form:
- - - Not reinforced
- - - Other
- - Other:
- - - Not reinforced
- - - Other
4906 00 00 00
Plans and drawings for architectural, engineering, industrial, commercial, topographical or

similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitized paper and carbon copies of the foregoing
4907 00
Unused postage, revenue or similar stamps of current or new issue in the country in which
they have, or will have, a recognized face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title:
- - - Postage, revenue or similar stamps:
- - - - Revenue stamps
- - - - Other
- - - Banknotes
- - - Other:
- - - - Prepaid rechargeable phone cards
- - - - Other, signed and numbered:
- - - - - Stock, share or bond certificates and similar documents of title, valid
- - - - - Cheque books and the like, valid
- - - - - Other
- - - - Other:
- - - - - Stamp-impressed paper
- - - - - International mail-back coupons
- - - - - Other
10
10
90
20 00
40 00
50
10
20
90
91 00
92 00
97 00
4908
4908 10 00
11
19
91
99
4908 90 00
11
19
91
99
4909 00 00
10
21
29
90
4910 00
Transfers (decalcomanias):
- Transfers (decalcomanias), vitrifiable:
- - - In Arabic script:
- - - - Other
- - - Other:
- - - - Other
- Other:
- - - In Arabic script:
- - - - Other
- - - Other:
- - - - Other
Printed or illustrated postcards; printed cards bearing personal greetings, messages or
announcements, whether or not illustrated, with or without envelopes or trimmings:
- - - For trade or advertising purposes
- - - Other:
- - - - Printed or illustrated postcards:
- - - - - Reproducing places, sites and landscapes that are typically Moroccan or subjects and
scenes depicting Moroccan folklore
- - - - - Other
- - - - Other
31 00
39 00
90 00
Calendars of any kind, printed, including calendar blocks:

- - - Of base metal:
- - - - Of iron or steel
- - - - Other
- - - Of wood:
- - - - Of fibreboard of heading 4411
- - - - Other:
- - - - - Ornamental or shelf calendars
- - - - - Other
- - - Other
10 00
Other printed matter, including printed pictures and photographs:

- Trade advertising material, commercial catalogues and the like:
- - - Typewritten (including carbon copies)
11 00
19 00
20 00
4911
4911 10
249
Rate of
duty (%)
35
27.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
2.5
20
2.5
35
35
2.5
10
35
7.5
7.5
7.5
7.5
7.5
27.5
7.5
2.5
35
35
35
35
35
35
35
35
35
35
7.5
250
Code
Description
91 00
99
10
90
4911 91
10 00
20 00
90
10
91
99
4911 99
10 00
91 00
99
10
91
92
98
- - - Other:
- - - - Tourist propaganda, the main purpose of which is to encourage the public to visit foreign countries and attend touristic, cultural, artistic or sporting events held abroad, provided such documents be distributed free of charge, that they contain not more than 50% of printed advertising
material, and that the touristic, cultural, artistic or sporting nature thereof be obvious
- - - - Other:
- - - - - Photographs and other printed matter:
- - - - - - Instructions for starting, maintaining or operating vehicles, machines and appliances
- - - - - Other
- Other:
- - Pictures, designs and photographs:
- - - Aerial or panoramic photographs of the ground, whether or not topographically accurate, provided that they do not constitute maps ready for use as imported
- - - Unfolded sheets, simply containing illustrations or engravings without text or legend, for joint
publications
- - - Other:
- - - - For pedagogical uses
- - - - For other uses:
- - - - - Satellite photographs
- - - - - Other
- - Other:
- - - Typewritten (including carbon copies)
- - - Other:
- - - - Temporary import and international automobile movement forms sent by their associations or
federations abroad, to tourist associations authorized to carry out their activities in Morocco
- - - - Other:
- - - - - For pedagogical uses
- - - - - For other uses:
- - - - - - Software licences
- - - - - - Diving tables
- - - - - - Other
Rate of
duty (%)
7.5
35
35
35
35
35
35
35
7.5
7.5
35
2.5
35
35
251
SECTION XI
TEXTILES AND TEXTILE ARTICLES
NOTES
1. This Section does not cover:
a) animal brush making bristles or hair (heading 0502); horsehair or horsehair waste (heading 0511);
b) human hair or articles of human hair (heading 0501, 6703 or 6704), except straining cloth of a kind commonly used in oil
presses or the like (heading 5911);
c) cotton linters or other vegetable materials of Chapter 14;
d) asbestos of heading 2524 or articles of asbestos or other products of heading 6812 or 6813;
e) articles of heading 3005 or 3006; yarn used to clean between the teeth (dental floss), in individual retail packages, of
heading 3306;
f) sensitized textiles of headings 3701 to 3704;
g) monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an
apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such
monofilament or strip (Chapter 46);
h) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;
ij) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles
thereof, of Chapter 40;
k) hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading
4303 or 4304;
l) articles of textile materials of heading 4201 or 4202;
m) products of articles of Chapter 48 (for example, cellulose wadding);
n) footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;
o) hair-nets or other headgear or parts thereof of Chapter 65;
p) goods of Chapter 67;
q) abrasive-coated textile material (heading 6805) and also carbon fibres or articles of carbon fibres of heading 6815;
r) glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);
s) articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);
t) articles of Chapter 95 (for example, toys, games, sports requisites and nets);
u) articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and typewriter ribbons); or
v) articles of Chapter 97.
2. A) Goods classifiable in Chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be
classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.
When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile
material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.
B) For the purposes of the above rule:
a) gimped horsehair yarn (heading 5110) and metallized yarn (heading 5605) are to be treated as a single textile material
the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven
fabrics, metal thread is to be regarded as a textile material;
b) the choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading
within that Chapter, disregarding any materials not classifiable in that Chapter;
c) when both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single
Chapter;
d) where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single
textile material.
C) The provisions of paragraphs A and B above apply also to the yarns referred to in Notes 3, 4, 5 or 6 below.
3. A) For the purposes of this Section, and subject to the exceptions in paragraph B below, yarns (single, multiple (folded) or
cabled) of the following descriptions are to be treated as twine, cordage, ropes and cables:
a) of silk or waste silk, measuring more than 20 000 decitex;
b) of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10 000 decitex;
c) of true hemp or flax:
i) polished or glazed, measuring 1 429 decitex or more; or
ii) not polished or glazed, measuring more than 20 000 decitex;
d) of coir, consisting of three or more plies;
e) of other vegetable fibres, measuring more than 20 000 decitex; or
f) reinforced with metal thread.
B) Exceptions:
a) yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;
b) man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre
of Chapter 54;
c) silk-worm gut of heading 5006, and monofilaments of Chapter 54;
d) metallized yarn of heading 5605; yarn reinforced with metal thread is subject to paragraph A f) above; and
e) chenille yarn, gimped yarn and loop wale-yarn of heading 5606.
252
4. A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression put up for retail sale in relation to yarn means, subject to the exceptions in paragraph B below, yarn (single, multiple (folded) or cabled) put up:
a) on cards, reels, tubes or similar supports, of a weight (including support) not exceeding:
i) 85 g in the case of silk, waste silk or man-made filament yarn; or
ii) 125 g in other cases;
b) in balls, hanks or skeins of a weight not exceeding:
i) 85 g in the case of man-made filament yarn of less than 3 000 decitex, silk or waste silk:
ii) 125 g in the case of all other yarns of less than 2 000 decitex; or
iii) 500 g in other cases;
c) in hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding:
i) 85 g in the case of silk, waste silk or man-made filament yarn; or
ii) 125 g in other cases.
B) Exceptions:
a) single yarn of any textile material, except:
i) single yarn of wool or fine animal hair, unbleached; and
ii) single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5 000 decitex;
b) multiple (folded) or cabled yarn, unbleached:
i) of silk or waste silk, however put up; or
ii) of other textile material except wool or fine animal hair, in hanks or skeins;
c) multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and
d) single, multiple (folded) or cabled yarn of any textile material:
i) in cross-reeled hanks or skeins; or
ii) put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting
mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).
5. For the purposes of headings 5204, 5401 and 5508 the expression sewing thread means multiple (folded) or cabled yarn:
a) put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1 000 g;
b) dressed for use as sewing thread; and
c) with a final Z twist.
6. For the purposes of this Section, the expression high tenacity yarn means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following:
Single yarn of nylon or other polyamides, or of polyesters ................................................................................. 60 cN/tex
Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters .................................................. 53 cN/tex
Single, multiple (folded) or cabled yarn of viscose rayon ................................................................................... 27 cN/tex
7. For the purposes of this Section, the expression made up means:
a) cut otherwise than into squares or rectangles;
b) produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or
other working (for example, certain dusters, towels, table cloths, scarf squares, blankets);
c) hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which
have been prevented from unravelling by whipping or by other simple means;
d) cut to size and having undergone a process of drawn thread work;
e) assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);
f) knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.
8. For the purposes of Chapters 50 to 60:
a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods
made up within the meaning of Note 7 above; and
b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.
9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other
at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.
10. Elastic products consisting of textile materials combined with rubber threads are classified in this Section.
11. For the purposes of this Section, the expression impregnated includes dipped.
12. For the purposes of this Section, the expression polyamides includes aramids.
13 For the purposes of this Section and where applicable, throughout the Nomenclature, the expression elastomeric yarn
means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on
being extended to three times its original length and which returns, after being extended to twice its original length, within a
period of five minutes, to a length not greater than one and a half times its original length.
14. Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if
put up in sets for retail sale. For the purposes of this Note, the expression textile garments means garments of headings
6101 to 6114 and headings 6201 to 6211.
SUBHEADING NOTES
1. In this Section and, where applicable, throughout the Nomenclature, the following expressions have the meanings hereby
assigned to them:
a) Unbleached yarn
Yarn which:
i) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or
ii) is of indeterminate colour (grey yarn), manufactured from garnetted stock.
253
Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with
soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).
b) Bleached yarn
Yarn which:
i) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been
dyed white (whether or not in the mass) or treated with a white dressing;
ii) consists of a mixture of unbleached and bleached fibres; or
iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns.
c) Coloured (dyed or printed) yarn
Yarn which:
i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres;
ii) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured
fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;
iii) is obtained from slivers or rovings which have been printed; or
iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.
The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54.
d) Unbleached woven fabric
Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have
been treated with a colourless dressing or a fugitive dye.
e) Bleached woven fabric
Woven fabric which:
i) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;
ii) consists of bleached yarn; or
iii) consists of unbleached and bleached yarn.
f) Dyed woven fabric
Woven fabric which:
i) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a
coloured finish other than white (unless the context otherwise requires), in the piece; or
ii) consists of coloured yarn of a single uniform colour.
g) Woven fabric of yarns of different colours
Woven fabric (other than printed woven fabric) which:
i) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of
the constituent fibres);
ii) consists of unbleached or bleached yarn and coloured yarn; or
iii) consists of marl or mixture yarns.
(In all cases, the yarn used in selvedges and piece ends is not taken into consideration).
h) Printed woven fabric
Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.
(The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a
brush or spray gun, by means of transfer paper, by flocking or by the batik process).
The process of mercerization does not affect the classification of yarns or fabrics within the above categories.
The definitions at d) to h) above apply, mutatis mutandis, to knitted or crocheted fabrics.
ij) Plain weave
A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and
each yarn of the warp passes alternately over and under successive yarns of the weft.
2. A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55
or of heading 5809 consisting of the same textile materials.
B) For the application of this rule:
a) where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into account;
b) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of
the ground fabric;
c) in the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads
alone.
ADDITIONAL NOTE
1. For the purposes of Chapters 50 to 55, the expression plain weave, twill, including cross-twill, or satin weave shall be taken
to mean fabrics which have, on the entire surface (except selvedges) and without a break in continuity, one and the same
plain weave, twill, including cross-twill, or satin weave, other than fabrics in which groups of yarn behave (in the warp or in
the weft) as single yarns and all fabrics not complying with the above conditions, inter alia fabrics (except selvedges) which
have two or more varieties of the same weave (for example, two or more twill weaves adjoining or in different directions) or
two or more types of weave (for example, plain and satin), etc.
254
CHAPTER 50
SILK
Code
Description
Rate of
duty (%)
5001 00 00 00
Silk-worm cocoons suitable for reeling
2.5
5002 00 00 00
Raw silk (not thrown)
2.5
5003
5003 10 00 00
5003 90 00
10
90
Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock):
- Not carded or combed
- Other:
- - - Containing 85% or more by weight of silk waste
- - - Other
5004 00
Silk yarn (other than yarn spun from silk waste) not put up for retail sale:
- - - Weft yarns (tram yarns) obtained by loosely twisting two or more unthrown raw silk threads
requiring additional coating and throwing, before being suitable for crafts
- - - Other:
- - - - Unbleached:
- - - - - Containing 85% or more by weight of silk
- - - - - Other
- - - - Scoured:
- - - - - Other
- - - - Bleached:
- - - - - Other
- - - - Other
10 00
91
10
90
92
10
90
93
10
90
99 00
5005 00 00
11
12
13
14
15
16
17
19
21
22
23
24
25
26
27
29
31
32
33
39
91
92
93
99
5006 00
10 00
90
10
20
90
5007
5007 10
10 00
90
11
19
21
29
Yarn spun from silk waste, not put up for retail sale:
- - - Yarn spun from silk waste other than noil silk containing 85% or more by weight of silk:
- - - - Unbleached, single
- - - - Unbleached, multiple (folded) or cabled
- - - - Scoured, single
- - - - Scoured, multiple (folded) or cabled
- - - - Bleached, single
- - - - Bleached, multiple (folded) or cabled
- - - - Other, single
- - - - Other, multiple (folded) or cabled
- - - Other yarn spun from silk waste other than noil silk:
- - - - Unbleached, single
- - - - Unbleached, multiple (folded) or cabled
- - - - Scoured, single
- - - - Scoured, multiple (folded) or cabled
- - - - Bleached, single
- - - - Bleached, multiple (folded) or cabled
- - - - Other, single
- - - - Other, multiple (folded) or cabled
- - - Yarn spun from noil silk containing 85% or more by weight of noil silk:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - Other yarn spun from noil silk:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut:
- - - Silk-worm gut
- - - Other:
- - - - Silk yarn
- - - - Yarn spun from silk waste other than noil silk
- - - - Yarn spun from noil silk
Woven fabrics of silk or of silk waste:
- Fabrics of noil silk:
- - - Elastic fabrics (not knitted or crocheted) containing rubber thread
- - - Other:
- - - - Containing 85% or more by weight of yarn spun from noil silk:
- - - - - Plain weave, twill, cross-twill or satin weave:
- - - - - - Unbleached
- - - - - - Other
- - - - - Other:
- - - - - - Other
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
Code
Description
91
99
5007 20
10 00
90
10
20
31
39
40
91
92
93
94
95
99
5007 90
10 00
90
10
91
92
93
94
95
99
- - - - Other:
- - - - - Printed
- - - - - Other
- Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk:
- - - Other fabrics of silk or of silk waste other than noil silk:
- - - - Crepes
- - - - Pongees, habutai, honan, shantung, corah and similar Far East fabrics, wholly of silk (not
mixed with silk waste other than noil silk or other textile materials), plain-weave, unbleached
or scoured
- - - - Other:
- - - - - Pongees, habutai, honan, shantung, corah and similar Far Eastern fabrics, wholly of silk
(not mixed with noil, other silk waste or other textile materials):
- - - - - - Plain weave, other than unbleached or scoured
- - - - - - Other
- - - - - Other:
- - - - - - Diaphanous fabrics
- - - - - - Other:
- - - - - - - Unbleached
- - - - - - - Scoured
- - - - - - - Bleached
- - - - - - - Dyed
- - - - - - - Printed
- - - - - - - Of yarns of different colours
- Other woven fabrics:
- - - Other fabrics of silk or of silk waste other than noil silk:
- - - - Crepes
- - - - Other:
- - - - - Scoured
- - - - - Bleached
- - - - - Dyed
- - - - - Printed
- - - - - Of yarns of different colours
255
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
256
CHAPTER 51
WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC
NOTE
1. Throughout the Nomenclature:
a) wool means the natural fibre grown by sheep or lambs;
b) fine animal hair means the hair of alpaca, llama, vicuna, camel (including dromedary), yak, Angora, Tibetan, Kashmir or
similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat;
c) coarse animal hair means the hair of animals not mentioned above, excluding brush making hair and bristles (heading
0502) and horsehair (heading 0511).
Code
Description
5101
5101 11 00
10
90
5101 19 00
10
90
5101 21 00 00
5101 29 00 00
5101 30 00 00
5102
5102 11 00 00
5102 19 00
10
20
90
5102 20 00 00
5103
5103 10 00 00
5103 20 00
10
91
99
5103 30 00
10
91
99
Wool, not carded or combed:

- Greasy, including fleece-washed wool:
- - Shorn wool:
- - - Greasy
- - - Fleece-washed
- - Other:
- - - Greasy
- - - Fleece-washed
- Degreased, not carbonized:
- - Shorn wool
- - Other
- Carbonized
Fine or coarse animal hair, not carded or combed:
- Fine animal hair:
- - Of Kashmir (cashmere) goats
- - Other:
- - - Of Angora rabbit
- - - Of alpaca, llama, vicuna, yak, camel or of Angora or Tibetan and similar goats
- - - Of rabbit (other than Angora rabbit), hare, beaver, nutria (coypu) or musk-rat
- Coarse animal hair
Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted
stock:
- Noils of wool or of fine animal hair
- Other waste of wool or of fine animal hair:
- - - Yarn waste
- - - Other:
- - - - Not carbonized
- - - - Carbonized
- Waste of coarse animal hair:
- - - Yarn waste
- - - Other:
- - - - Not carbonized
- - - - Carbonized
5104 00 00 00
Garnetted stock of wool or of fine or coarse animal hair
5105
Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments):
- Carded wool:
- - - Unbleached, scoured or bleached
- - - Other
- Wool tops and other combed wool:
- - Combed wool in fragments:
- - - Other
- - Other:
- - - Unbleached, scoured or bleached:
- - - - Wool tops:
- - - - - Containing 85% or more by weight of wool
- - - - - Containing less than 85% by weight of wool
- - - - Other
- - - Other:
- - - - Wool tops:
- - - - - Containing 85% or more by weight of wool
- - - - - Containing less than 85% by weight of wool
- - - - Other
- Fine animal hair, carded or combed:
- - Of Kashmir (cashmere) goats:
- - - Other
5105 10
10 00
90 00
5105 21
10 00
90 00
5105 29
10
11
19
90
90
11
19
90
5105 31
10 00
90 00
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
Code
Description
5105 39
10 00
90 00
5105 40
10 00
90 00
5106
5106 10 00
11
19
21
29
31
39
91
99
5106 20 00
11
19
21
29
31
39
91
99
5107
5107 10 00
11
19
21
29
31
39
91
99
5107 20 00
11
19
21
29
31
39
91
99
5108
5108 10 00
10
20
30
90
5108 20 00
10
20
30
90
5109
5109 10 00 00
5109 90 00 00
- - Other:
- - - Other
- Coarse animal hair, carded or combed:
- - - Other
Yarn of carded wool, not put up for retail sale:
- Containing 85% or more by weight of wool:
- - - Unbleached:
- - - - Single
- - - - Multiple (folded) or cabled
- - - Scoured:
- - - - Single
- - - Bleached:
- - - - Single
- - - Other:
- - - - Single
- Containing less than 85% by weight of wool:
- - - Unbleached:
- - - - Single
- - - Scoured:
- - - - Single
- - - Bleached:
- - - - Single
- - - Other:
- - - - Single
Yarn of combed wool, not put up for retail sale:
- Containing 85% or more by weight of wool:
- - - Unbleached:
- - - - Single
- - - Scoured:
- - - - Single
- - - Bleached:
- - - - Single
- - - Other:
- - - - Single
- Containing less than 85% by weight of wool:
- - - Unbleached:
- - - - Single
- - - Scoured:
- - - - Single
- - - Bleached:
- - - - Single
- - - Other:
- - - - Single
Yarn of fine animal hair (carded or combed), not put up for retail sale:
- Carded:
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- Combed:
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
Yarn of wool or of fine animal hair, put up for retail sale:
- Containing 85% or more by weight of wool or of fine animal hair
- Other
257
Rate of
duty (%)
2.5
2.5
2.5
2.5
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
10
10
258
Code
Rate of
duty (%)
Description
5110 00 00
11
19
90
5111
5111 11
10 00
91 00
99
10
90
5111 19
10 00
91 00
99
10
90
5111 20
10 00
91 00
99 00
5111 30
10 00
91 00
99
10
20
90
5111 90
10 00
91 00
99
10
20
90
5112
5112 11
10 00
91 00
99
10
90
5112 19
10 00
91 00
99
10
90
5112 20
10 00
91 00
99 00
5112 30
10 00
Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or
not put up for retail sale:
- - - Not put up for retail sale:
- - - - Of coarse animal hair other than horsehair
- - - - Of horsehair
- - - Put up for retail sale
Woven fabrics of carded wool or of carded fine animal hair:
- Containing 85% or more by weight of wool or of fine animal hair:
- - Of a weight not exceeding 300 g/m:
- - - Elastic fabrics
- - - Other:
- - - - Bonded to needle loom felt or to other woven fabrics or nonwovens,
slipper (indoor footwear) industry
- - - - Other:
2
- - - - - Other
- - Other:
- - - Other:
- - - - Other:
2
2
- - - - - Weighing more than 300 g/m but not more than 450 g/m
2
- - - - - Weighing more than 450 g/m
- Other, mixed mainly or solely with man-made filaments:
- - - Other:
- - - - Other
- Other, mixed mainly or solely with man-made staple fibres:
- - - Other:
- - - - Other:
2
2
2
- - - - - Weighing 275 g/m or more but not more than 450 g/m
- - - - - Other
- Other:
- - - Other:
- - - - Other:
2
2
2
- - - - - Other
2.5
2.5
2.5
7.5
of a kind used in the
7.5
20
20
2.5
2.5
20
20
2.5
2.5
20
2.5
2.5
20
20
20
2.5
Woven fabrics of combed wool or of combed fine animal hair:

- Containing 85% or more by weight of wool or of fine animal hair:
- - - Other:
- - - - Bonded to needle loom felt or to other woven fabrics or nonwovens, of a kind used in the
- - - - Other:
2
- - - - - Other
- - Other:
- - - Other:
- - - - Other:
2
2
- - - - - Other
- Other, mixed mainly or solely with man-made filaments:
- - - Other:
- - - - Other
- Other, mixed mainly or solely with man-made staple fibres:
2.5
20
20
20
7.5
2.5
20
20
7.5
2.5
20
20
7.5
2.5
20
7.5
Code
Description
91 00
99
10
20
90
5112 90
10 00
91 00
99
10
20
90
5113 00
10 00
91
10
90
99 00
- - - Other:
- - - - Other:
2
2
2
2
- Other:
- - - Other:
- - - - Other:
2
2
2
2
Woven fabrics of coarse animal hair or of horsehair:
- - - Other:
- - - - Fabrics of coarse animal hair other than horsehair:
- - - - - Containing 85% or more by weight of coarse animal hair
- - - - - Other
- - - - Fabric of horsehair
259
Rate of
duty (%)
2.5
20
20
20
7.5
2.5
20
20
20
20
20
20
20
260
CHAPTER 52
COTTON
SUBHEADING NOTE
1. For the purposes of subheadings 5209 42 and 5211 42, the expression denim means fabrics of yarns of different colours,
of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and
the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.
Description
Code
5201 00 00
10
91
99
5202
5202 10 00
10
90
5202 91 00 00
5202 99 00 00
5203 00
10
10
20
90
90 00
5204
5204 11 00 00
5204 19 00 00
5204 20 00 00
5205
5205 11 00
10
20
30
90
5205 12 00
10
20
30
90
5205 13 00
10
20
30
90
5205 14 00
10
20
30
90
5205 15 00
10
20
30
90
5205 21 00
10
20
30
90
Cotton, not carded or combed:

- - - Not ginned
- - - Ginned:
- - - - Unbleached
- - - - Other
Cotton waste (including yarn waste and garnetted stock):
- Yarn waste (including thread waste):
- - - For industrial wiping
- - - Other
- Other:
- - Garnetted stock
- - Other
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
Cotton, carded or combed:

- - - Unbleached, scoured or bleached:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - Other
2.5
2.5
2.5
2.5
Cotton sewing thread, whether or not put up for retail sale:

- Not put up for retail sale:
- - Containing 85% or more by weight of cotton
- - Other
- Put up for retail sale
2.5
2.5
2.5
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:
- - Measuring 714.29 decitex or more (not exceeding 14 metric number):
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric
number but not exceeding 43 metric number):
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number
but not exceeding 80 metric number):
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- - Measuring less than 125 decitex (exceeding 80 metric number):
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- Single yarn, of combed fibres:
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10

Description
Code
5205 22 00
10
20
30
90
5205 23 00
10
20
30
90
5205 24 00
10
20
30
90
5205 26 00
10
20
30
90
5205 27 00
10
20
30
90
5205 28 00
10
20
30
90
5205 31 00
11
12
13
19
91
92
93
99
5205 32 00
11
12
13
19
91
92
93
99
5205 33 00
11
12
13
19
91
92
93
99
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- - Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- - Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number):
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- - Measuring less than 83.33 decitex (exceeding 120 metric number):
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- Multiple (folded) or cabled yarn, of uncombed fibres:
- - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single
yarn):
- - - Dressed, on supports, for example, cards, reels, tubes and the like, in balls or hanks, of a
weight (including support) not exceeding 900 g:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - 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):
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
261
Rate of
duty (%)
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
262
Description
Code
5205 34 00
11
12
13
19
91
92
93
99
5205 35 00
11
12
13
19
91
92
93
99
5205 41 00
11
12
13
19
91
92
93
99
5205 42 00
11
12
13
19
91
92
93
99
5205 43 00
11
12
13
19
91
92
93
99
5205 44 00
11
12
13
19
- - 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):
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn):
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- Multiple (folded) or cabled yarn, of combed fibres:
yarn):
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
Rate of
duty (%)
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10

Description
Code
91
92
93
99
5205 46 00
11
12
13
19
91
92
93
99
5205 47 00
11
12
13
19
91
92
93
99
5205 48 00
11
12
13
19
91
92
93
99
5206
5206 11 00
10
20
30
90
5206 12 00
10
20
30
90
5206 13 00
10
20
30
90
5206 14 00
10
20
30
90
5206 15 00
10
20
30
90
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single
yarn):
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
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:
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
263
Rate of
duty (%)
10
10
10
10
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
264
Description
Code
5206 21 00
10
20
30
90
5206 22 00
10
20
30
90
5206 23 00
10
20
30
90
5206 24 00
10
20
30
90
5206 25 00
10
20
30
90
5206 31 00
11
12
13
19
91
92
93
99
5206 32 00
11
12
13
19
91
92
93
99
5206 33 00
11
12
13
19
91
92
93
99
- Single yarn, of combed fibres:

- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- Multiple (folded) or cabled yarn, of uncombed fibres:
yarn):
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
Rate of
duty (%)
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10

Description
Code
5206 34 00
11
12
13
19
91
92
93
99
5206 35 00
11
12
13
19
91
92
93
99
5206 41 00
11
12
13
19
91
92
93
99
5206 42 00
11
12
13
19
91
92
93
99
5206 43 00
11
12
13
19
91
92
93
99
5206 44 00
11
12
13
19
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - Dressed, on supports, for example, cards, reels, tubes and the like, or in balls, of a weight
(including support) not exceeding 900 g:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- Multiple (folded) or cabled yarn, of combed fibres:
yarn):
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
265
Rate of
duty (%)
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
266
Description
Code
91
92
93
99
5206 45 00
11
12
13
19
91
92
93
99
5207
5207 10 00
10
21
22
29
90
5207 90 00
10
21
22
29
90
5208
5208 11
10 00
20 00
30 00
90
11
19
21
29
31
39
41
42
49
91
92
99
5208 12
10 00
20 00
30 00
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - - Other
Cotton yarn (other than sewing thread) put up for retail sale:
- Containing 85% or more by weight of cotton:
- - - In balls, hanks or skeins, of a weight exceeding 125 g but not exceeding 500 g
- - - Other:
- - - - On spools or reels:
- - - - - Glazed
- - - - - Mercerized
- - - - - Other
- - - - Other
- Other:
- - - In balls, hanks or skeins, of a weight exceeding 125 g but not exceeding 500 g
- - - Other:
- - - - On spools or reels:
- - - - - Glazed
- - - - - Mercerized
- - - - - Other
- - - - Other
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more
than 200 g/m:
- Unbleached:
- - Plain weave, weighing not more than 100 g/m:
- - - Bonded to needle loom felt or to other woven fabrics or nonwovens, of a kind used in the
- - - Tyre cord fabrics
- - - Other:
- - - - Of a width of less than 85 cm:
- - - - - Comprising, in a square having a side of 1 cm, at least 150 single yarns (in the warp and in
the weft):
- - - - - - Scoured
- - - - - Other:
- - - - - - Scoured
- - - - Other:
the weft):
- - - - - - Scoured
- - - - - Other:
- - - - - - - Of a width of more than 85 cm but not more than 115 cm
- - - - - - - Of a width exceeding 165 cm
- - - - - - Scoured:
- - Plain weave, weighing more than 100 g/m:
Rate of
duty (%)
10
10
10
10
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
10
7.5
7.5
10
10
10
7.5
7.5
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10

Description
Code
90
11
19
21
29
31
39
41
42
49
51
52
59
61
62
69
91
92
99
5208 13
10 00
20 00
30 00
90
11
19
21
29
31
39
41
42
49
51
52
59
61
62
69
91
92
99
5208 19
10 00
20 00
30 00
- - - Other:
- - - - - Weighing not more than 165 g/m, and comprising, in a square having a side of 1 cm, at
least 150 single yarns (in the warp and in the weft):
- - - - - - Scoured
- - - - - Other:
- - - - - - Scoured
- - - - Other:
- - - - - - Scoured
- - - - - Other:
- - - - - - - Weighing not more than 130 g/m:
- - - - - - - - Of a width of more than 85 cm but not more than 115 cm
- - - - - - - - Of a width exceeding 165 cm
- - - - - - - Weighing more than 130 g/m but not more than 200 g/m:
- - - - - - Scoured:
- - 3-thread or 4-thread twill, including cross twill:
- - - Other:
- - - - - - Scoured
- - - - - Other:
- - - - - - Scoured
- - - - Other:
- - - - - - Scoured
- - - - - Other:
- - - - - - Scoured:
- - Other woven fabrics:
267
Rate of
duty (%)
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
268
Description
Code
90
11
19
21
29
31
39
41
42
49
51
52
59
61
62
69
91
92
99
5208 21
10 00
20 00
30 00
90
11
19
20
91
92
99
5208 22
10 00
20 00
30 00
90
11
19
20
31
32
39
91
92
99
- - - Other:
- - - - - - Scoured
- - - - - Other:
- - - - - - Scoured
- - - - Other:
- - - - - - Scoured
- - - - - Other:
- - - - - - Scoured:
- Bleached:
- - - Other:
the weft)
- - - - - Other
- - - - Other:
the weft)
- - - - - Other:
- - - - - - Of a width of more than 85 cm but not more than 115 cm
- - - - - - Of a width exceeding 165 cm
- - - Other:
least 150 single yarns (in the warp and in the weft) or more
- - - - - Other
- - - - Other:
- - - - - Other:
- - - - - - Weighing not more than 130 g/m:
- - - - - - Weighing more than 130 g/m but not more than 200 g/m:
Rate of
duty (%)
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20

Description
Code
5208 23
10 00
20 00
30 00
90
11
19
20
31
32
39
91
92
99
5208 29
10 00
20 00
30 00
90
11
19
20
31
32
39
91
92
99
5208 31
10 00
20 00
30 00
90
11
19
20
91
92
99
5208 32
10 00
20 00
30 00
90
11
19
20

- - - Other:
- - - - - Other
- - - - Other:
least 150 single yarns (in the warp and in the weft) or more:
- - - - - Other:
- - - Other:
- - - - - Other
- - - - Other:
- - - - - Other:
- Dyed:
- - - Other:
the weft)
- - - - - Other
- - - - Other:
the weft)
- - - - - Other:
- - - - - - Of a width exceeding 165 cm
- - - Other:
- - - - - Other
- - - - Other:
269
Rate of
duty (%)
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
270
Description
Code
31
32
39
91
92
99
5208 33
10 00
20 00
30 00
90
11
19
20
31
32
39
91
92
99
5208 39
10 00
20 00
30 00
90
11
19
20
31
32
39
91
92
99
5208 41
10 00
20 00
30 00
90
11
19
91
99
5208 42
10 00
20 00
30 00
- - - - - Other:
- - - Other:
- - - - - Other
- - - - Other:
- - - - - Other:
- - - Other:
- - - - - Other
- - - - Other:
- - - - - Other:
- Of yarns of different colours:
- - - Other:
the weft)
- - - - - Other
- - - - Other:
the weft)
- - - - - Other
Rate of
duty (%)
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20

Description
Code
90
11
19
91
99
5208 43
10 00
20 00
30 00
90
11
19
91
99
5208 49
10 00
20 00
30 00
90
11
19
91
99
5208 51
10 00
20 00
30 00
90
11
19
91
99
5208 52
10 00
20 00
30 00
90
11
19
20
31
32
39
91
92
99
- - - Other:
- - - - - Other
- - - - Other:
- - - - - Other
- - - Other:
- - - - - Other
- - - - Other:
- - - - - Other
- - - Other:
- - - - - Other
- - - - Other:
- - - - - Other
- Printed:
- - - Other:
the weft)
- - - - - Other
- - - - Other:
the weft)
- - - - - Other
- - - Other:
- - - - - Other
- - - - Other:
- - - - - Other:
271
Rate of
duty (%)
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
272
Description
Code
5208 53
10 00
20 00
30 00
90
11
19
20
31
32
39
91
92
99
5208 59
10 00
20 00
30 00
90
11
19
20
31
32
39
91
92
99
5209
5209 11
10 00
20 00
30 00
90
11
19
90
5209 12
10 00
20 00
30 00
90
11
19
90
5209 19
10 00
20 00
30 00

- - - Other:
- - - - - Other
- - - - Other:
- - - - - Other:
- - - Other:
- - - - - Other
- - - - Other:
- - - - - Other:
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than
200 g/m:
- Unbleached:
- - Plain weave:
- - - Other:
- - - - - Scoured
- - - - Other
- - - Other:
- - - - - Scoured
- - - - Other
Rate of
duty (%)
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10

Description
Code
90
11
19
90
5209 21
10 00
20 00
30 00
90
10
90
5209 22
10 00
20 00
30 00
90
10
90
5209 29
10 00
20 00
30 00
90
10
90
5209 31
10 00
20 00
30 00
90
10
90
5209 32
10 00
20 00
30 00
90
10
90
5209 39
10 00
20 00
30 00
90
10
90
5209 41
10 00
20 00
30 00
90
10
91
99
5209 42
10 00
20 00
90
10
90
- - - Other:
- - - - - Scoured
- - - - Other
- Bleached:
- - Plain weave:
- - - Other:
- - - - Of a width of less than 85 cm
- - - - Other
- - - Other:
- - - - Other
- - - Other:
- - - - Other
- Dyed:
- - Plain weave:
- - - Other:
- - - - Other
- - - Other:
- - - - Other
- - - Other:
- - - - Other
- - Plain weave:
- - - Other:
- - - - Other:
- - - - - Jacquard fabrics, of a width exceeding 115 cm but less than 140 cm, weighing 250 g/m
- - - - - Other
- - Denim:
- - - Other:
- - - - Other
273
Rate of
duty (%)
10
10
10
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
27.5
20
20
20
20
20
274
Description
Code
5209 43
10 00
20 00
30 00
90
10
91
99
5209 49
10 00
20 00
30 00
90
10
91
99
5209 51
10 00
20 00
30 00
90
10
90
5209 52
10 00
20 00
30 00
90
10
90
5209 59
10 00
20 00
30 00
90
10
90
5210
5210 11
10 00
20 00
30 00
90
11
19
91
99
5210 12
10 00
20 00
30 00
90
11
19
91
99
- - Other fabrics of 3-thread or 4-thread twill, including cross twill:

- - - Other:
- - - - Other:
- - - - - Other
- - - Other:
- - - - Other:
- - - - - Other
- Printed:
- - Plain weave:
- - - Other:
- - - - Other
- - - Other:
- - - - Other
- - - Other:
- - - - Other
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/m:
- Unbleached:
- - Plain weave:
- - - Other:
- - - - - Scoured
- - - - Other:
- - - - - Mixed mainly or solely with man-made filaments
- - - - - Mixed mainly or solely with man-made staple fibres
- - - Other:
- - - - - Scoured
- - - - Other:
Rate of
duty (%)
20
20
20
20
27.5
20
20
20
20
20
27.5
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
10
10
10
10
10
10
10
10
10
10
10
10
10
10
275
Description
Code
5210 19
10 00
20 00
30 00
90
11
19
91
99
5210 21
10 00
20 00
30 00
90
10
91
99
5210 22
10 00
20 00
30 00
90
10
91
99
5210 29
10 00
20 00
30 00
90
10
91
99
5210 31
10 00
20 00
30 00
90
10
91
99
5210 32
10 00
20 00
30 00
90
10
91
99
5210 39
10 00
20 00
30 00
90
10
91
99

- - - Bonded to needle loom felt or to other woven fabrics
- - - Other:
- - - - - Scoured
- - - - Other:
- Bleached:
- - Plain weave:
- - - Other:
- - - - Other:
- - - Other:
- - - - Other:
- - - Other:
- - - - Other:
- Dyed:
- - Plain weave:
- - - Other:
- - - - Other:
- - - Other:
- - - - Other:
- - - Other:
- - - - Other:
Rate of
duty (%)
or nonwovens, of a kind used in the
10
10
10
10
10
10
10
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
276
Description
Code
5210 41
10 00
20 00
30 00
90
10
91
99
5210 42
10 00
20 00
30 00
90
10
91
99
5210 49
10 00
20 00
30 00
90
10
91
99
5210 51
10 00
20 00
30 00
90
10
91
99
5210 52
10 00
20 00
30 00
90
10
91
99
5210 59
10 00
20 00
30 00
90
10
91
99
5211
5211 11
10 00
20 00
30 00
90
11
19

- - Plain weave:
- - - Other:
- - - - Other:
- - - Other:
- - - - Other:
- - - Other:
- - - - Other:
- Printed:
- - Plain weave:
- - - Other:
- - - - Other:
- - - Other:
- - - - Other:
- - - Other:
- - - - Other:
Rate of
duty (%)
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
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/m:
- Unbleached:
- - Plain weave:
- - - Other:
- - - - - Scoured
20
20
20
20
20
20
10
10
10
10
10
277
Description
Code
91
99
5211 12
10 00
20 00
30 00
90
11
19
91
99
5211 19
10 00
20 00
30 00
90
11
19
91
99
5211 21
10 00
20 00
30 00
90
10
91
99
5211 22
10 00
20 00
30 00
90
10
91
99
5211 29
10 00
20 00
30 00
90
10
91
99
5211 31
10 00
20 00
30 00
90
10
91
99
5211 32
10 00
20 00
30 00
90
10
- - - - Other:
- - - Other:
- - - - - Scoured
- - - - Other:
- - - Other:
- - - - - Scoured
- - - - Other:
- Bleached:
- - Plain weave:
- - - Other:
- - - - Other:
- - - Other:
- - - - Other:
- - - Other:
- - - - Other:
- Dyed:
- - Plain weave:
- - - Other:
- - - - Other:
- - - Other:
Rate of
duty (%)
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
278
Description
Code
91
99
5211 39
10 00
20 00
30 00
90
10
91
99
5211 41
10 00
20 00
30 00
90
10
91
99
5211 42
10 00
20 00
90
10
91
99
5211 43
10 00
20 00
30 00
90
10
91
99
5211 49
10 00
20 00
30 00
90
10
91
99
5211 51
10 00
20 00
30 00
90
10
91
99
5211 52
10 00
20 00
30 00
90
10
91
99
- - - - Other:
- - - Bonded to needle loom felt or to other woven fabrics or nonwovens,
- - - Other:
- - - - Other:
- - Plain weave:
- - - Other:
- - - - Other:
- - Denim:
- - - Other:
- - - - Other:
- - Other fabrics of 3-thread or 4-thread twill, including cross twill:
- - - Other:
- - - - Other:
- - - Other:
- - - - Other:
- Printed:
- - Plain weave:
- - - Other:
- - - - Other:
- - - Other:
- - - - Other:
Rate of
duty (%)
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20

Description
Code
5211 59
10 00
20 00
30 00
90
10
91
99
5212
5212 11
10 00
20 00
30 00
90
10
90
5212 12
10 00
20 00
30 00
90
10
90
5212 13
10 00
20 00
30 00
90
10
90
5212 14
10 00
20 00
30 00
90
10
90
5212 15
10 00
20 00
30 00
90
10
90
5212 21
10 00
20 00
30 00
90
10
90
5212 22
10 00
20 00
30 00
90
10
90
5212 23
10 00
20 00
30 00

- - - Other:
- - - - Other:
Other woven fabrics of cotton:
- Of a weight not exceeding 200 g/m:
- - Unbleached:
- - - Bonded to needle loom felt or to
- - - Other:
- - - - Other
- - Bleached:
- - - Other:
- - - - Other
- - Dyed:
- - - Other:
- - - - Other
- - Of yarns of different colours:
- - - Other:
- - - - Other
- - Printed:
- - - Other:
- - - - Other
- Weighing more than 200 g/m:
- - Unbleached:
- - - Other:
- - - - Other
- - Bleached:
- - - Other:
- - - - Other
- - Dyed:
other woven fabrics or nonwovens, of a kind used in the
279
Rate of
duty (%)
20
20
20
20
20
20
10
10
10
10
10
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
10
10
10
10
10
20
20
20
20
20
20
20
20
280
Description
Code
90
10
90
5212 24
10 00
20 00
30 00
90
10
90
5212 25
10 00
20 00
30 00
90
10
90
- - - Other:
- - - - Other
- - - Other:
- - - - Other
- - Printed:
- - - Other:
- - - - Other
Rate of
duty (%)
20
20
20
20
20
20
20
20
20
20
20
20
281
CHAPTER 53
OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN
Code
Description
5301
5301 10 00 00
5301 21 00 00
5301 29 00
10
90
5301 30 00
10
90
5302
5302 10 00 00
5302 90
10 00
20 00
30 00
80 00
5303
5303 10 00 00
5303 90 00
10
90
5304
5304 10 00 00
5304 90 00 00
5305
5305 11 00 00
5305 19 00 00
5305 21 00 00
5305 29 00 00
5305 90
10
10
21
29
90
90
10
21
29
30
40
51
59
90
5306
5306 10 00
10
21
29
Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock):
- Flax, raw or retted
- Flax, broken, scutched, hackled or otherwise processed, but not spun:
- - Broken or scutched
- - Other:
- - - Containing 85% or more by weight of flax
- - - Other
- Flax tow and waste:
- - - Tow
- - - Waste
True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true
hemp (including yarn waste and garnetted stock):
- True hemp, raw or retted
- Other:
- - - Scutched hemp
- - - Combed or otherwise treated, but not spun
- - - Tow
- - - Waste
Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed
but not spun; tow and waste of these fibres (including yarn waste and garnetted stock):
- Jute and other textile bast fibres, raw or retted
- Other:
- - - Garnetted stock
- - - Tow and waste
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):
- Sisal and other textile fibres of the genus Agave, raw
- Other
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):
- - Raw
- - Other
- Of abaca:
- - Raw
- - Other
- Other:
- - - Raw:
- - - - Ramie
- - - - Other:
- - - - - Fibres similar to jute:
- - - - - - In stems, fibre bundles or tows
- - - - - - Other
- - - - - Other fibres and waste thereof
- - - Other:
- - - - Ramie:
- - - - - Decorticated or de-gummed ramie
- - - - - Ramie, combed or otherwise treated:
- - - - - - Containing 85% or more by weight of ramie
- - - - - - Other
- - - - - Ramie tow and waste
- - - - Alfa and esparto fibres, rolled, crushed, combed or otherwise treated for use as textile fibres
- - - - Fibres similar to jute:
- - - - - In stems, fibre bundles or tows
- - - - - Other, combed; waste
- - - - Other fibres and waste thereof
Flax yarn:
- Single yarn:
- - - Polished or glazed
- - - Other:
- - - - Measuring not more than 45 000 m/kg:
- - - - - Unbleached, scoured, bleached:
- - - - - - - Measuring not more than 15,000 m/kg
- - - - - - - Measuring more than 15 000 m/kg but not more than 45 000 m/kg
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
282
Code
Description
31
39
41
49
51
59
61
62
69
90
5306 20
10
10
90
20
10
90
90
11
12
19
90
5307
5307 10
10 00
90
10
90
5307 20
10 00
90 00
5308
5308 10 00 00
5308 20 00
10
91
99
5308 90
10
11
19
21
29
31
39
41
49
51
52
59
90
21 00
22 00
- - - - - - Scoured:
- - - - - - Bleached:
- - - - - Other:
- - - - - - Measuring not more than 15,000 m/kg
- - - - - - Measuring more than 15 000 m/kg but not more than 45 000 m/kg
- - - - Measuring more than 45 000 m/kg:
- - - - - Unbleached, scoured, bleached:
- - - - - - Scoured
- - - - - - Bleached
- - - - - Other
- Multiple (folded) or cabled yarn:
- - - On cards, reels, tubes or similar supports, or in balls or hanks, of a weight (including support)
not exceeding 200 g:
- - - - Polished or glazed
- - - - Other
- - - In hanks or skeins comprising several smaller hanks or skeins, of a weight not exceeding 125 g:
- - - - Other
- - - Other:
- - - - Unbleached, scoured or bleached:
- - - - - Scoured
- - - - - Bleached
- - - - Other
Yarn of jute or of other textile bast fibres of heading 5303:
- Single yarn:
- - - For pyrotechnical use
- - - Other:
- - - - Measuring not more than 1 000 m/kg
- - - - Measuring more than 1 000 m/kg
- Multiple (folded) or cabled yarn:
- - - For pyrotechnical use
- - - Other
Yarn of other vegetable textile fibres; paper yarn:
- Coir yarn
- True hemp yarn:
- - - Weighing (including support) not more than 125 g
- - - Other:
- - - - Other
- Other:
- - - Single yarn of ramie:
- - - - Measuring, per kg:
- - - - - Not more than 45 000 m:
- - - - - - Unbleached, scoured, bleached:
- - - - - - - Unbleached:
- - - - - - - - Measuring not more than 15,000 m/kg
- - - - - - - - Measuring more than 15 000 m/kg but not more than 45 000 m/kg
- - - - - - - Scoured:
- - - - - - - Bleached:
- - - - - - Other:
- - - - - Exceeding 45 000 m/kg:
- - - - - - Unbleached, scoured, bleached:
- - - - - - - Unbleached
- - - - - - - Scoured
- - - - - - - Bleached
- - - - - - Other
- - - Multiple (folded) or cabled yarns of ramie:
- - - - On cards, reels, tubes or similar supports, or in balls, of a weight (including support) not exceeding 200 g
- - - - In hanks or skeins comprising several smaller hanks or skeins, of a weight not exceeding
125 g
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
Code
Description
29
11
12
19
90
90
10
20
90
5309
5309 11
10 00
90
11
19
21
29
91
99
5309 19
10 00
90
10
90
5309 21
10 00
90
11
19
91
99
5309 29
10 00
90
10
90
5310
5310 10
10 00
90
11
13
19
91
99
5310 90
10 00
90
11
13
19
90
5311 00
10 00
91
11
19
- - - - Other:
- - - - - Unbleached, scoured or bleached:
- - - - - - Scoured
- - - - - - Bleached
- - - - - Other
- - - Other:
- - - - Of sisal
- - - - Paper yarn
- - - - Other
Woven fabrics of flax:
- Containing 85% or more by weight of flax:
- - Unbleached or bleached:
- - - Other:
- - - - Unbleached:
- - - - - Weighing not more than 400 g/m:
- - - - - - Of a width of less than 160 cm
- - - - - - Other
2
- - - - - Weighing more than 400 g/m :
- - - - - - Of a width of less than 160 cm
- - - - - - Other
- - - - Bleached:
- - - - - Of a width of less than 160 cm
- - - - - Other
- - Other:
- - - Other:
- - - - Other
- Containing less than 85% by weight of flax:
- - - Other:
- - - - Unbleached:
- - - - - Other
- - - - Bleached:
- - - - - Other
- - Other:
- - - Other:
- - - - Other
Woven fabrics of jute or of other textile bast fibres of heading 5303:
- Unbleached:
- - - Other:
- - - - Of a width not exceeding 150 cm, weighing per m:
- - - - - Less than 310 g
- - - - - 310 g but not more than 500 g
- - - - - More than 500 g
- - - - Of a width exceeding 150 cm:
- - - - - Of a width exceeding 150 cm but not exceeding 230 cm
- - - - - Of a width exceeding 230 cm
- Other:
- - - Other:
- - - - Of a width not exceeding 150 cm, weighing per m:
- - - - - Less than 310 g
- - - - - 310 g but not more than 500 g
- - - - - More than 500 g
- - - - Of a width exceeding 150 cm
Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:
- - - Other:
- - - - Woven fabrics of ramie:
- - - - - Containing less than 85% by weight of ramie:
- - - - - - - - Of a width of less than 160 cm
- - - - - - - - Other
283
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
20
10
10
10
10
20
20
20
20
20
10
10
10
20
20
20
20
20
10
10
10
10
10
10
10
10
10
10
10
10
10
10
284
Code
Description
Rate of
duty (%)
21
29
31
39
41
49
71
79
81
89
91
99
99
11
19
30
91
99
- - - - - - - Weighing more than 400 g/m :

- - - - - - - - Of a width of less than 160 cm
- - - - - - - - Other
- - - - - - Bleached:
- - - - - - - Of a width of less than 160 cm
- - - - - - - Other
- - - - - - Other:
- - - - - - - Other
- - - - - Containing less than 85% by weight of ramie:
- - - - - - - Other
- - - - - - Bleached:
- - - - - - - Other
- - - - - - Other:
- - - - - - - Other
- - - - Other:
- - - - - Woven fabrics of true hemp:
- - - - - - Plain weave, twill, cross-twill or satin weave
- - - - - - Other
- - - - - Woven fabrics of paper yarn
- - - - - Woven fabrics of other vegetable textile fibres:
- - - - - - Woven fabrics of coir or typha
- - - - - - Other
10
10
20
20
20
20
10
10
20
20
20
20
20
20
20
20
20
285
CHAPTER 54
MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE TEXTILE MATERIALS
NOTES
1. Throughout the Nomenclature, the term man-made fibres means staple fibres and filaments of organic polymers produced
by manufacturing processes, either:
a) by polymerization of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process (for example, poly(vinyl alcohol) prepared by
the hydrolysis of poly(vinyl acetate)); or
b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as
cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example,
cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.
The terms synthetic and artificial, used in relation to fibres, mean: synthetic: fibres as defined at a); artificial: fibres as defined at b). Strip and the like of heading 5404 or 5405 are not considered to be man-made fibres.
The terms man-made, synthetic and artificial shall have the same meanings when used in relation to textile materials.
2. Headings 5402 and 5403 do not apply to synthetic or artificial filament tow of Chapter 55.
ADDITIONAL NOTE
1. For the purposes of subdivision 5402 43 10 00, the expression flat yarn shall be taken to apply to yarn drawn from single filaments directly after extrusion, whether or not twisted (with a twist not exceeding 50 turns per metre) not textured, with an elongation to breaking point not exceeding 40%.
Code
5401
5401 10
10 00
90
10
20
30
40
50
60
90
5401 20
10 00
90
10
20
30
40
90
Description
Sewing thread of man-made filaments, whether or not put up for retail sale:
- Of man-made filaments:
- - - Other:
- - - - Elastomeric
- - - - Of polyamides
- - - - Of polyesters
- - - - Acrylic
- - - - Of chlorofibres
- - - - Of polyethylene or polypropylene
- - - - Other
- Of artificial filaments:
- - - Other:
- - - - Of viscose rayon
- - - - Of acetates
- - - - Of triacetates
- - - - Of cuproammonium rayon
- - - - Other
Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex:
5402 10 00 00 - High tenacity yarn of nylon or other polyamides
5402 20 00 00 - High tenacity yarn of polyesters
- Textured yarn:
5402 31 00 00 - - Of nylon or other polyamides, measuring per single yarn not more than 50 tex
5402 32 00
- - Of nylon or other polyamides, measuring per single yarn more than 50 tex:
12 - - - Measuring not more than 110 tex
92 - - - Other
5402 33 00
- - Of polyesters:
10 - - - Measuring not more than 33 tex
90 - - - Other
5402 39
- - Other:
10 00 - - - Of chlorofibres
21 00 - - - Of polyethylene
29
- - - Of polypropylene:
10 - - - - With a twist exceeding 50 turns per metre, multiple (folded) or cabled yarn measuring
1 250 decitex or more but not more than 5 000 decitex with between 90 and 150 filaments
90 - - - - Other
90 00 - - - Other
- Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre:
5402 41 00 00 - - Of nylon or other polyamides
5402 42
- - Of polyesters, partially oriented:
10 00 - - - Not drawn, of an elongation to breaking point exceeding 120%
90 00 - - - Other
5402 43
- - Of polyesters, other:
10 00 - - - Flat yarn specified to in Additional Note 1 to this Chapter
90 00 - - - Other
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
5402
2.5
2.5
2.5
2.5
2.5
10
2.5
2.5
2.5
2.5
10
10
2.5
2.5
10
10
10
286
Code
Description
5402 49
10 00
90 00
5402 51 00 00
5402 52
10 00
20 00
80 00
5402 59 00
10
91
92
93
99
5402 61 00 00
5402 62 00 00
5402 69 00
10
91
92
93
99
5403
5403 10 00 00
5403 20 00
11
19
90
5403 31 00 00
5403 32 00
10
90
5403 33 00
10
90
5403 39 00
10
91
92
99
5403 41 00 00
5403 42 00 00
5403 49 00
10
91
92
99
- - Other:
- - - Elastomeric
- - - Other
- Other yarn, single, with a twist exceeding 50 turns per metre:
- - Of nylon or other polyamides
- - Of polyesters:
- - - Measuring not more than 66 decitex
- - - Measuring more than 66 decitex with a twist of 600 turns or more per metre
- - - Other
- - Other:
- - - Elastomeric
- - - Other:
- - - - Acrylic
- - - - Other
- Other yarn, multiple (folded) or cabled:
- - Of nylon or other polyamides
- - Of polyesters
- - Other:
- - - Elastomeric
- - - Other:
- - - - Acrylic
- - - - Other
Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex:
- High tenacity yarn of viscose rayon
- Textured yarn:
- - - Of acetate:
- - - - Containing 85% or more by weight of acetate
- - - - Containing less than 85% by weight of acetates
- - - Other
- Other yarn, single:
- - Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre
- - Of viscose rayon, with a twist exceeding 120 turns per metre:
- - - With a twist not exceeding 250 turns per metre
- - - With a twist exceeding 250 turns per metre
- - Of cellulose acetate:
- - - Untwisted or with a twist not exceeding 250 turns per metre
- - - With a twist exceeding 250 turns per metre
- - Other:
- - - Hollow filament yarn
- - - Other:
- - - - Other
- Other yarn, multiple (folded) or cabled:
- - Of viscose rayon
- - Of cellulose acetate
- - Other:
- - - Hollow filament yarn
- - - Other:
- - - - Other
10
90
Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension

exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials
of an apparent width not exceeding 5 mm:
- Monofilament:
- - - Elastomeric
- - - Other:
- - - - Cut to length for the manufacture of brooms and brushes
- - - - Other
- Other:
- - - Of polyethylene or polypropylene
- - - Other
10
90
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:
- - - Monofilament
- - - Other
5404
5404 10 00
10
91
99
5404 90 00
5405 00 00
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
Code
Description
5406
5406 10
10 00
91
11
19
21
29
30
40
90
99
10
20
30
40
50
60
90
5406 20
10 00
91
11
19
90
99
10
20
30
40
90
5407
5407 10
10 00
20 00
90
10
90
5407 20
10 00
20 00
90
10
90
5407 30
10 00
20 00
90
10
90
5407 41
10 00
91 00
99
10
91
92
99
Man-made filament yarn (other than sewing thread), put up for retail sale:
- Synthetic filament yarn:
- - - Other:
- - - - Textured:
- - - - - Of polyamides:
- - - - - - Measuring not more than 1111 decitex
- - - - - - Measuring more than 1111 decitex
- - - - - Of polyesters:
- - - - - - Measuring not more than 333 decitex
- - - - - - Measuring more than 333 decitex
- - - - - Of chlorofibres
- - - - - Of polyethylene or polypropylene
- - - - - Other
- - - - Other:
- - - - - Elastomeric
- - - - - Of polyamides
- - - - - Of polyesters
- - - - - Acrylic
- - - - - Of chlorofibres
- - - - - Of polyethylene or polypropylene
- - - - - Other
- Artificial filament yarn:
- - - Other:
- - - - Textured:
- - - - - Of acetate:
- - - - - - Containing 85% or more by weight of acetates
- - - - - - Containing less than 85% by weight of acetates
- - - - - Other
- - - - Other:
- - - - - Of viscose rayon
- - - - - Of acetates
- - - - - Of triacetates
- - - - - Of cuproammonium rayon
- - - - - Other
Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials
of heading 5404:
- Woven fabrics obtained from high tenacity yarn of nylon or other polyamides, or of polyesters:
- - - Other:
- - - - Other:
- - - - - Unbleached, scoured or bleached
- - - - - Other
- Woven fabrics obtained from strip or the like:
- - - Other:
- - - - Other:
- - - - - Woven fabrics obtained from strip or the like, of polyethylene or polypropylene
- - - - - Other
- Fabrics specified in Note 9 to Section XI:
- - - Other:
- - - - Other:
- - - - - Other
- Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides:
- - - Other:
- - - - Other:
- - - - - Fabrics containing elastomers
- - - - - Other:
- - - - - - Net curtain fabric
- - - - - - Other diaphanous fabrics
- - - - - - Other fabrics
287
Rate of
duty (%)
10
10
10
10
10
10
10
10
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
27.5
20
20
288
Code
Description
5407 42
10 00
91 00
99
10
21
29
91
99
5407 43
10 00
91 00
99
10
21
29
30
91
99
5407 44
10 00
91 00
99
10
21
29
91
99
5407 51
10 00
91 00
99
10
21
29
91
99
5407 52
10 00
91 00
99
10
21
29
91
99
5407 53
10 00
91 00
99
10
- - Dyed:
- - - Other:
- - - - Other:
- - - - - Other:
- - - - - - Other woven fabrics:
- - - - - - - Of a width not exceeding 57 cm
- - - - - - - Other
- - - Other:
- - - - Other:
- - - - - Other:
- - - - - - - Jacquard fabrics
- - - - - - - Other:
- - - - - - - - Of a width not exceeding 57 cm
- - - - - - - - Other
- - Printed:
- - - Other:
- - - - Bonded to needle loom felt or to other fabrics, woven or not, of a kind used in the slipper
(indoor footwear) industry
- - - - Other:
- - - - - Other:
- - - - - - - Other
- Other woven fabrics, containing 85% or more by weight of textured polyester filaments:
- - - Other:
- - - - Other:
- - - - - Other:
- - - - - - - Other
- - Dyed:
- - - Other:
- - - - Other:
- - - - - Other:
- - - - - - - Other
- - - Other:
- - - - Other:
Rate of
duty (%)
20
20
20
27.5
20
20
20
20
20
20
27.5
20
27.5
20
20
20
20
20
27.5
20
20
20
20
20
20
27.5
20
20
20
20
20
20
27.5
20
20
20
20
20
20
Code
Description
21
29
30
91
99
5407 54
10 00
91 00
99
10
21
29
91
99
5407 61
10 00
91 00
99
10
21
22
29
30
40
51
52
59
61
69
70
81
89
91
99
5407 69
10 00
91 00
99
10
21
22
29
30
40
51
52
59
- - - - - Other:
- - - - - - - Other:
- - - - - - - - Other
- - Printed:
- - - Other:
- - - - Other:
- - - - - Other:
- - - - - - - Other
- Other woven fabrics, containing 85% or more by weight of polyester filaments:
- - Containing 85% or more by weight of non-textured polyester filaments:
- - - Other:
- - - - Other:
- - - - - - Fabrics containing elastomers
- - - - - - Other:
- - - - - - - Net curtain fabric
- - - - - - - Other diaphanous fabrics
- - - - - - - Other fabrics
- - - - - Other:
- - - - - - Other:
- - - - - - - Other diaphanous fabrics:
- - - - - - - - Dyed
- - - - - - - - Of yarns of different colours
- - - - - - - - Printed
- - - - - - - Other woven fabrics:
- - - - - - - - Dyed:
- - - - - - - - - Of a width not exceeding 57 cm
- - - - - - - - - Other
- - - - - - - - Of yarns of different colours:
- - - - - - - - - Jacquard fabrics
- - - - - - - - - Other:
- - - - - - - - - - Of a width not exceeding 57 cm
- - - - - - - - - - Other
- - - - - - - - Printed:
- - - - - - - - - Other
- - Other:
- - - Other:
- - - - Other:
- - - - - - Other:
- - - - - - - Other diaphanous fabrics
- - - - - - - Other fabrics
- - - - - Other:
- - - - - - Other:
- - - - - - - Other diaphanous fabrics:
- - - - - - - - Dyed
- - - - - - - - Printed
289
Rate of
duty (%)
27.5
20
27.5
20
20
20
20
20
27.5
20
20
20
20
20
20
27.5
20
20
20
27.5
20
20
20
20
20
27.5
20
20
20
20
20
20
20
27.5
20
20
20
27.5
20
20
20
290
Code
Description
61
69
70
81
89
91
99
5407 71
12 00
93 00
95 00
97
10
91
92
97
5407 72
12 00
93 00
95 00
97
10
21
29
91
97
5407 73
12 00
93 00
94 00
97
10
21
29
30
91
99
5407 74
12 00
93 00
97
10
21
29
91
99
5407 81
10 00
- - - - - - - Other woven fabrics:

- - - - - - - - Dyed:
- - - - - - - - - Other
- - - - - - - - Of yarns of different colours:
- - - - - - - - - Jacquard fabrics
- - - - - - - - - Other:
- - - - - - - - - - Of a width not exceeding 57 cm
- - - - - - - - - - Other
- - - - - - - - Printed:
- - - - - - - - - Other
- Other woven fabrics, containing 85% or more by weight of synthetic filaments:
- - - Other:
- - - - Fabrics for protecting crops from hail, frost or insects, of polyethylene monofilament interlaced
at regular intervals, with selvedge, put up in rolls
- - - - Other:
- - - - - Fabrics containing elastomer yarns
- - - - - Other:
- - - - - - Other fabrics
- - Dyed:
- - - Other:
- - - - Fabrics for protecting crops from hail, frost or insects, of polyethylene monofilament interlaced
at regular intervals, with selvedge, put up in rolls
- - - - Other:
- - - - - Fabrics containing elastomer yarns
- - - - - Other:
- - - - - - - Other
- - - Other:
- - - - Fabrics for protecting crops from hail of polyethylene monofilament interlaced at regular intervals, with selvedge, put up in rolls
- - - - Other:
- - - - - Other:
- - - - - - - Other:
- - - - - - - - Other
- - Printed:
- - - Other:
- - - - Other:
- - - - - Other:
- - - - - - - Other
- Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or
solely with cotton:
Rate of
duty (%)
20
20
27.5
20
20
20
20
20
20
2.5
20
27.5
20
20
20
20
2.5
20
27.5
20
20
20
20
20
2.5
20
27.5
20
27.5
20
20
20
20
20
27.5
20
20
20
20
Code
Description
91 00
99
10
90
5407 82
10 00
91 00
99
10
90
5407 83
10 00
91 00
99
10
91
99
5407 84
10 00
91 00
99
10
90
5407 91
10 00
91 00
99
10
90
5407 92
10 00
91 00
99
10
90
5407 93
10 00
91 00
99
10
90
5407 94
10 00
91 00
99
10
90
5408
5408 10
10 00
91 00
99 00
5408 21
10 00
- - - Other:
- - - - Bonded to needle loom felt or to
- - - - Other:
- - - - - Other
- - Dyed:
- - - Other:
(indoor footwear) industry
- - - - Other:
- - - - - Other
- - - Other:
- - - - Other:
- - - - - Other:
- - - - - - Jacquard fabrics
- - - - - - Other
- - Printed:
- - - Other:
- - - - Other:
- - - - - Other
- - - Other:
- - - - Other:
- - - - - Other
- - Dyed:
- - - Other:
- - - - Other:
- - - - - Other
- - - Other:
- - - - Other:
- - - - - Other
- - Printed:
- - - Other:
- - - - Other:
- - - - - Other
291
Rate of
duty (%)
20
20
20
20
other fabrics, woven or not, of a kind used in the slipper
20
20
20
20
20
20
27.5
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials
of heading 5405:
- Woven fabrics obtained from high tenacity yarn, of viscose rayon:
- - - Other:
- - - - Other
- Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like:
20
20
20
20
20
20
20
292
Code
Description
91 00
99
10
91
99
5408 22
10 00
91 00
99
10
20
91
92
99
5408 23
10 00
91 00
99
10
20
31
39
91
99
5408 24
10 00
91 00
99
10
91
99
5408 31
10 00
91 00
99
10
90
5408 32
10 00
91 00
99
10
90
5408 33
10 00
91 00
- - - Other:
- - - - Other:
- - - - - Other:
- - - - - - Other
- - Dyed:
- - - Other:
- - - - Other:
- - - - - Other:
- - - - - - Other:
- - - - - - - Of a width exceeding 135 cm but not exceeding 145 cm, plain weave, twill, including
cross-twill, or satin weave
- - - - - - - Other
- - - Other:
- - - - Other:
- - - - - Other:
- - - - - - - Jacquard fabrics, of a width exceeding 115 cm but less than 140 cm, weighing more
than 250 g/m
- - - - - - - Fabrics of yarns measuring 216.66 decitex or more, of a width of 140 cm or more (ticking)
- - - - - - - Other:
- - - - - - - - Of a width exceeding 57 cm but not exceeding 75 cm
- - - - - - - - Other
- - Printed:
- - - Other:
- - - - Other:
- - - - - Other:
- - - - - - Of a width not exceeding 57 cm
- - - - - - Other
- - - Other:
- - - - Other:
- - - - - Other
- - Dyed:
- - - Other:
- - - - Other:
- - - - - Other
- - - Other:
Rate of
duty (%)
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
27.5
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
Code
Description
99
10
91
92
99
5408 34
10 00
91 00
99
10
90
- - - - Other:
- - - - - Other:
- - - - - - Jacquard fabrics, of a width exceeding 115 cm but less than 140 cm, weighing more than
250 g/m
- - - - - - Fabrics of yarns measuring 216.66 decitex or more, of a width of 140 cm or more (ticking)
- - - - - - Other
- - Printed:
- - - Other:
- - - - Other:
- - - - - Other
293
Rate of
duty (%)
20
27.5
20
20
20
20
20
20
294
CHAPTER 55
MAN-MADE STAPLE FIBRES
NOTE
1. Headings 5501 and 5502 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to
the length of the tow, meeting the following specifications:
a) length of tow exceeding 2 m;
b) twist less than 5 turns per metre;
c) measuring per filament less than 67 decitex;
d) synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of
its length;
e) total measurement of tow more than 20 000 decitex.
Tow of a length not exceeding 2 m is to be classified in heading 5503 or 5504.
Code
Description
Rate of
duty (%)
5501
5501 10 00 00
5501 20 00 00
5501 30 00 00
5501 90 00 00
Synthetic filament tow:

- Of nylon or other polyamides
- Of polyesters
- Acrylic or modacrylic
- Other
2.5
2.5
2.5
2.5
5502 00 00
Artificial filament tow:

- - - Of viscose rayon
- - - Of acetates
- - - Of cuprammonium rayon
- - - Other
2.5
2.5
2.5
2.5
10
20
30
90
5503
5503 10 00 00
5503 20 00 00
5503 30 00 00
5503 40 00 00
5503 90 00
10
20
90
Synthetic staple fibres, not carded, combed or otherwise processed for spinning:
- Of nylon or other polyamides
- Of polyesters
- Acrylic or modacrylic
- Of polypropylene
- Other:
- - - Of chlorofibres
- - - Other
5504
5504 10 00 00
5504 90 00
10
20
90
Artificial staple fibres, not carded, combed or otherwise processed for spinning:
- Of viscose rayon
- Other:
- - - Of acetates
- - - Other
5505
5505 10 00
Waste (including noils, yarn waste and garnetted stock) of man-made fibres:
- Of synthetic fibres:
- - - Of polyamides
- - - Of polyesters
- - - Acrylic
- - - Other
- Of artificial fibres:
- - - Of viscose rayon
- - - Of acetates
- - - Other
10
20
30
90
5505 20 00
10
20
30
90
5506
5506 10 00
10
90
5506 20 00
10
90
5506 30 00
10
90
5506 90 00
11
13
19
Synthetic staple fibres, carded, combed or otherwise processed for spinning:

- Of nylon or other polyamides:
- - - Containing 85% or more by weight of such fibres
- - - Containing less than 85% by weight of such fibres
- Of polyesters:
- Acrylic or modacrylic:
- Other:
- - - Containing 85% or more by weight:
- - - - Other
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
Code
Description
91
93
99
5507 00 00
11
13
15
19
91
93
95
99
5508
5508 10 00
10
90
5508 20 00
10
90
5509
5509 11 00
11
19
21
29
31
39
91
99
5509 12 00
11
19
21
29
31
39
91
99
5509 21 00
11
19
21
29
31
39
91
99
5509 22 00
11
19
21
29
31
39
- - - Containing less than 85% by weight:

- - - - Other
Artificial staple fibres, carded, combed or otherwise processed for spinning:
- - - Containing 85% or more by weight:
- - - - Of acetates
- - - - Of cuprammonium rayon
- - - - Other
- - - Containing less than 85% by weight:
- - - - Of acetates
- - - - Of cuprammonium rayon
- - - - Other
Sewing thread of man-made staple fibres, whether or not put up for retail sale:
- Of staple man-made staple fibres:
- - - Of a weight (including support) not exceeding 125 g
- - - Other
- Of artificial staple fibres:
- - - Of a weight (including support) not exceeding 125 g
- - - Other
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:
- - Single yarn:
- - - Unbleached:
- - - Scoured:
- - - Bleached:
- - - Other:
- - Multiple (folded) or cabled yarn:
- - - Unbleached:
- - - - Measuring, per single yarn, not more than 14 000 m/kg
- - - - Measuring, per single yarn, more than 14 000 m/kg
- - - Scoured:
- - - Bleached:
- - - Other:
- Containing 85% or more by weight of polyester staple fibres:
- - Single yarn:
- - - Unbleached:
- - - Scoured:
- - - Bleached:
- - - Other:
- - - Unbleached:
- - - Scoured:
- - - Bleached:
295
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
296
Code
Description
91
99
5509 31 00
11
19
21
29
31
39
91
99
5509 32 00
11
19
21
29
31
39
91
99
5509 41 00
11
19
21
29
31
39
91
99
5509 42 00
11
19
21
29
31
39
91
99
5509 51 00
10
20
30
90
5509 52 00
10
20
30
90
5509 53 00
10
20
30
90
- - - Other:
- Containing 85% or more by weight of acrylic or modacrylic staple fibres:
- - Single yarn:
- - - Unbleached:
- - - Scoured:
- - - Bleached:
- - - Other:
- - - Unbleached:
- - - Scoured:
- - - Bleached:
- - - Other:
- Other yarn, containing 85% or more by weight of synthetic staple fibres:
- - Single yarn:
- - - Unbleached:
- - - Scoured:
- - - Bleached:
- - - Other:
- - - Unbleached:
- - - Scoured:
- - - Bleached:
- - - Other:
- Other yarn, of polyester staple fibres:
- - Mixed mainly or solely with artificial staple fibres:
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- - Mixed mainly or solely with wool or fine animal hair:
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- - Mixed mainly or solely with cotton:
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
Rate of
duty (%)
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
2.5
10
10
10
10
10
10
10
2.5
10
10
10
10
10
10
10
2.5
10
10
10
10
10
10
10
10
10
10
10
10
Code
Description
5509 59 00
10
20
30
90
5509 61 00
10
20
30
90
5509 62 00
10
20
30
90
5509 69 00
10
20
30
90
5509 91 00
10
20
30
90
5509 92 00
10
20
30
90
5509 99 00
10
20
30
90
5510
5510 11 00
11
19
21
29
31
39
91
99
5510 12 00
11
19
21
29
31
39
91
99
5510 20 00
10
20
30
90
5510 30 00
10
20
30
90
- - Other:
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- Other yarn, of acrylic or modacrylic staple fibres:
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- - Other:
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- Other yarn:
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- - Other:
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
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:
- - Single yarn:
- - - Unbleached:
- - - Scoured:
- - - Bleached:
- - - Other:
- - - Unbleached:
- - - Scoured:
- - - Bleached:
- - - Other:
- Other yarn, mixed mainly or solely with wool or fine animal hair:
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
- Other yarn, mixed mainly or solely with cotton:
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
297
Rate of
duty (%)
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
298
Code
Description
5510 90 00
Rate of
duty (%)
- Other yarn:
- - - Unbleached
- - - Scoured
- - - Bleached
- - - Other
10
10
10
10
5511
5511 10 00 00
5511 20 00 00
5511 30 00 00
Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale:
- Of synthetic staple fibres, containing 85% or more by weight of such fibres
- Of synthetic staple fibres, containing less than 85% by weight of such fibres
- Of artificial staple fibres
10
10
10
5512
Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic
staple fibres:
- Containing 85% or more by weight of polyester staple fibres:
- - - Other:
- - - - Jacquard fabrics, of a width exceeding 115 cm but less than 140 cm, weighing more than
250g/m
- - - - Other:
- - - - - Scoured
- - - - - Bleached
- - Other:
- - - Other:
250g/m
- - - - Other:
- - - - - Printed
- - - - - Dyed
- Containing 85% or more by weight of acrylic or modacrylic staple fibres:
- - - Other:
250g/m
- - - - Other:
- - - - - Scoured
- - - - - Bleached
- - Other:
- - - Other:
250g/m
- - - - Other:
- - - - - Printed
- - - - - Dyed
- Other:
- - - Other:
250g/m
- - - - Other:
- - - - - Scoured
- - - - - Bleached
- - Other:
10
20
30
90
5512 11
10 00
20 00
90
10
91
93
99
5512 19
10 00
20 00
90
10
91
93
99
5512 21
10 00
20 00
90
10
91
93
99
5512 29
10 00
20 00
90
10
91
93
99
5512 91
10 00
20 00
90
10
91
93
99
5512 99
10 00
20 00
20
20
27.5
10
20
20
20
20
27.5
20
20
20
20
20
27.5
10
20
20
20
20
27.5
20
20
20
20
20
27.5
10
20
20
20
20
Code
299
Rate of
duty (%)
Description
90
10
91
93
99
5513
5513 11
10 00
20 00
90
10
20
90
5513 12
10 00
20 00
90
10
20
90
5513 13
10 00
20 00
90
10
20
90
5513 19
10 00
20 00
90
10
20
90
5513 21
10 00
20 00
90 00
5513 22
10 00
20 00
90 00
5513 23
10 00
20 00
90 00
5513 29
10 00
20 00
90 00
5513 31
10 00
20 00
90 00
5513 32
10 00
20 00
90 00
- - - Other:
250g/m
- - - - Other:
- - - - - Printed
- - - - - Dyed
Woven fabrics of synthetic staple fibres, containing less than 85% by weight
bres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m:
- Unbleached or bleached:
- - Of polyester staple fibres, plain weave:
- - - Bonded to needle loom felt or to other woven fabrics or nonwovens, of a kind
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres:
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - Other woven fabrics of polyester staple fibres:
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- Dyed:
- - - Other
- - - Other
- - - Other
- - - Other
- - - Other
- - - Other
27.5
20
20
20
of such fi-
used in the
20
20
2.5
20
20
used in the
20
20
10
20
20
used in the
20
20
2.5
20
20
used in the
20
20
10
20
20
used in the
20
20
20
used in the
20
20
20
used in the
20
20
20
used in the
20
20
20
used in the
20
20
20
used in the
20
20
20
300
Code
Rate of
duty (%)
Description
5513 33
10 00
20 00
90 00
5513 39
10 00
20 00
90 00
5513 41
10 00
20 00
90 00
5513 42
10 00
20 00
90 00
5513 43
10 00
20 00
90 00
5513 49
10 00
20 00
90 00
5514
5514 11
10 00
20 00
90
10
91
93
99
5514 12
10 00
20 00
90
10
91
93
99
5514 13
10 00
20 00
90
10
91
93
99
5514 19
10 00
20 00
90
10

- - - Other
- - - Other
- Printed:
- - - Other
- - - Other
- - - Other
- - - Other
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
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:
- Unbleached or bleached:
- - - Other:
250g/m
- - - - Other:
- - - - - Scoured
- - - - - Bleached
- - - Other:
250g/m
- - - - Other:
- - - - - Scoured
- - - - - Bleached
- - - Other:
250g/m
- - - - Other:
- - - - - Scoured
- - - - - Bleached
- - - Other:
250g/m
20
20
20
20
20
27.5
10
20
20
20
20
27.5
10
20
20
20
20
27.5
10
20
20
20
20
27.5
Code
Description
91
93
99
5514 21
10 00
20 00
90
10
90
5514 22
10 00
20 00
90
10
90
5514 23
10 00
20 00
90
10
90
5514 29
10 00
20 00
90
10
90
5514 31
10 00
20 00
90
10
90
5514 32
10 00
20 00
90
10
90
5514 33
10 00
20 00
90
10
90
5514 39
10 00
20 00
90
10
90
5514 41
10 00
20 00
- - - - Other:
- - - - - Scoured
- - - - - Bleached
- Dyed:
- - - Other:
250g/m
- - - - Other
- - - Other:
250g/m
- - - - Other
- - - Other:
250g/m
- - - - Other
- - - Other:
250g/m
- - - - Other
- - - Other:
250g/m
- - - - Other
- - - Other:
250g/m
- - - - Other
- - - Other:
250g/m
- - - - Other
- - - Other:
250g/m
- - - - Other
- Printed:
301
Rate of
duty (%)
10
20
20
20
20
27.5
20
20
20
27.5
20
20
20
27.5
20
20
20
27.5
20
20
20
27.5
20
20
20
27.5
20
20
20
27.5
20
20
20
27.5
20
20
20
302
Code
Description
90
10
90
5514 42
10 00
20 00
90
10
90
5514 43
10 00
20 00
90
10
90
5514 49
10 00
20 00
90
10
90
5515
5515 11
10 00
20 00
90
10
91
92
93
94
95
99
5515 12
10 00
20 00
90
10
91
92
93
94
95
99
5515 13
10 00
20 00
90
10
91
92
93
94
95
99
5515 19
10 00
20 00
- - - Other:
250g/m
- - - - Other
- - - Other:
250g/m
- - - - Other
- - - Other:
250g/m
- - - - Other
- - - Other:
250g/m
- - - - Other
Other woven fabrics of synthetic staple fibres:
- Of polyester staple fibres:
- - Mixed mainly or solely with viscose rayon staple fibres:
- - - Other:
250g/m
- - - - Other:
- - - - - Scoured
- - - - - Bleached
- - - - - Printed
- - - - - Dyed
- - Mixed mainly or solely with man-made filaments:
- - - Other:
250g/m
- - - - Other:
- - - - - Scoured
- - - - - Bleached
- - - - - Printed
- - - - - Dyed
- - - Other:
250g/m
- - - - Other:
- - - - - Scoured
- - - - - Bleached
- - - - - Printed
- - - - - Dyed
- - Other:
Rate of
duty (%)
27.5
20
20
20
27.5
20
20
20
27.5
20
20
20
27.5
20
20
20
27.5
10
20
20
20
20
20
20
20
27.5
10
20
20
20
20
20
20
20
27.5
10
20
20
20
20
20
20
20
Code
Description
90
10
91
92
93
94
95
99
5515 21
10 00
20 00
90
10
91
92
93
94
95
99
5515 22
10 00
20 00
90
10
91
92
93
94
95
99
5515 29
10 00
20 00
90
10
91
92
93
94
95
99
5515 91
10 00
20 00
90
10
91
92
93
94
95
99
5515 92
10 00
20 00
90
10
- - - Other:
250g/m
- - - - Other:
- - - - - Scoured
- - - - - Bleached
- - - - - Printed
- - - - - Dyed
- Of acrylic and modacrylic staple fibres:
- - - Other:
250g/m
- - - - Other:
- - - - - Scoured
- - - - - Bleached
- - - - - Printed
- - - - - Dyed
- - - Other:
250g/m
- - - - Other:
- - - - - Scoured
- - - - - Bleached
- - - - - Printed
- - - - - Dyed
- - Other:
- - - Other:
250g/m
- - - - Other:
- - - - - Scoured
- - - - - Bleached
- - - - - Printed
- - - - - Dyed
- - - Other:
250g/m
- - - - Other:
- - - - - Scoured
- - - - - Bleached
- - - - - Printed
- - - - - Dyed
- - - Other:
250g/m
303
Rate of
duty (%)
27.5
10
20
20
20
20
20
20
20
27.5
10
20
20
20
20
20
20
20
27.5
10
20
20
20
20
20
20
20
27.5
10
20
20
20
20
20
20
20
27.5
10
20
20
20
20
20
20
20
27.5
304
Code
Description
91
92
93
94
95
99
5515 99
10 00
20 00
90
10
91
92
93
94
95
99
5516
5516 11
10 00
20 00
90
10
20
90
5516 12
10 00
20 00
90
10
90
5516 13
10 00
20 00
90
10
90
5516 14
10 00
20 00
90 00
5516 21
10 00
20 00
90
10
20
90
5516 22
10 00
20 00
90
10
90
5516 23
10 00
20 00
- - - - Other:
- - - - - Scoured
- - - - - Bleached
- - - - - Printed
- - - - - Dyed
- - Other:
- - - Other:
250g/m
- - - - Other:
- - - - - Scoured
- - - - - Bleached
- - - - - Printed
- - - - - Dyed
Woven fabrics of artificial staple fibres:
- Containing 85% or more by weight of artificial staple fibres:
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - Dyed:
- - - Other:
- - - - Twill, of a kind known as gabardine, weighing more than 250 g/m
- - - - Other
- - - Other:
- - - - Other
- - Printed:
- - - Other
- Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with manmade filaments:
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - Dyed:
- - - Other:
- - - - Other
Rate of
duty (%)
10
20
20
20
20
20
20
20
27.5
10
20
20
20
20
20
20
20
10
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
10
20
20
20
20
20
20
20
20
Code
Description
90
10
20
30
90
5516 24
10 00
20 00
90 00
5516 31
10 00
20 00
90
10
20
90
5516 32
10 00
20 00
90
10
90
5516 33
10 00
20 00
90
10
90
5516 34
10 00
20 00
90 00
5516 41
10 00
20 00
90
10
20
90
5516 42
10 00
20 00
90
10
90
5516 43
10 00
20 00
90
10
90
5516 44
10 00
20 00
90 00
5516 91
10 00
20 00
- - - Other:
250 g/m
- - - - Jacquard fabrics, of a width of 140 cm or more (ticking)
- - - - Other
- - Printed:
- - - Other
- Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or
fine animal hair:
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - Dyed:
- - - Other:
- - - - Other
- - - Other:
- - - - Other
- - Printed:
- - - Other
- Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton:
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - Dyed:
- - - Other:
- - - - Other
- - - Other:
- - - - Other
- - Printed:
- - - Other
- Other:
305
Rate of
duty (%)
20
27.5
27.5
20
20
20
20
20
20
10
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
10
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
306
Code
Description
90
10
20
90
5516 92
10 00
20 00
90
10
90
5516 93
10 00
20 00
90
10
90
5516 94
10 00
20 00
90 00
- - - Other:
- - - - Unbleached
- - - - Scoured
- - - - Bleached
- - Dyed:
- - - Other:
- - - - Other
- - - Other:
- - - - Other
- - Printed:
- - - Other
Rate of
duty (%)
10
20
20
20
20
20
20
20
20
20
20
20
20
20
307
CHAPTER 56
WADDING, FELT AND NONWOVENS; SPECIAL YARNS;
TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF
NOTES
a) wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or
cosmetics of Chapter 33, soaps or detergents of heading 3401, polishes, creams or similar preparations of heading 3405,
fabric softeners of heading 3809) where the textile material is present merely as a carrying medium;
b) textile products of heading 5811;
c) natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading 6805);
d) agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading 6814); or
e) metal foil on a backing of felt or nonwovens (Section XIV or XV).
2. The term felt includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.
3. Headings 5602 and 5603 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or
rubber whatever the nature of these materials (compact or cellular).
Heading 5603 also includes nonwovens in which plastics or rubber forms the bonding substance.
Headings 5602 and 5603 do not, however, cover:
a) felt, impregnated, coated, covered or laminated with plastics or rubber, containing 50% or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40);
b) nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39 or 40); or
c) plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is
present merely for reinforcing purposes (Chapter 39 or 40).
4. Heading 5604 does not cover textile yarn, or strip or the like of heading 5404 or 5405, 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.
Code
Description
5601
5601 10
10
10
90
90 00
5601 21 00
10
90
5601 22 00
11
19
91
99
5601 29 00
10
90
5601 30 00
10
90
5602
5602 10 00
11
19
21
23
29
Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in
length (flock), textile dust and mill neps:
- Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles,
of wadding:
- - - Sanitary tampons consisting of wadding, whether or not with knitted or loosely woven openwork covering:
- - - - Of man-made textile materials
- - - - Of other textile materials
- - - Other
- Wadding; other articles of wadding:
- - Of cotton:
- - - Wadding
- - - Other
- - Of man-made fibres:
- - - Rolls of a diameter not exceeding 80 mm:
- - - - Filter rods of cellulose acetate used in the manufacture of cigarettes
- - - - Other
- - - Other:
- - - - Wadding
- - - - Articles of wadding
- - Other:
- - - Wadding
- - - Other
- Textile flock and dust and mill neps:
- - - Of man-made textile materials
- - - Of other textile materials
Felt, whether or not impregnated, coated, covered or laminated:
- Needleloom felt and stitch-bonded fibre fabrics:
- - - In the piece or cut to rectangular (including square) shape:
- - - - Not impregnated or coated:
- - - - - Needleloom felt:
- - - - - - Of jute
- - - - - - Of other textile materials
- - - - - Other:
- - - - - - Of wool or fine animal hair
- - - - - - Of coarse animal hair other than horsehair
Rate of
duty (%)
35
35
27.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
2.5
20
20
20
20
20
308
Code
Description
31
39
51
59
90
5602 21
11 00
19 00
90 00
5602 29
11 00
19
10
90
90 00
5602 90
11 00
19
10
90
90 00
5603
5603 11
10 00
21 00
23 00
27 00
90 00
5603 12
10 00
21 00
23 00
27 00
90 00
5603 13
10 00
21 00
23 00
27 00
90 00
5603 14
10 00
21 00
29 00
90 00
5603 91
10 00
21 00
24 00
25 00
27 00
90 00
5603 92
10 00
- - - - Impregnated or coated:
- - - - - With asphalt, tar and the like
- - - - - Of other materials
- - - Other:
- - - - Not impregnated or coated:
- - - - - Of wool or fine animal hair
- - - - - Of other textile materials
- - - - Impregnated or coated
- Other felt, not impregnated, coated, covered or laminated:
- - Of wool or fine animal hair:
- - - Felt in the piece or cut to rectangular (including square) shape:
- - - - Roofing felt or waterproofing felt
- - - - Other
- - - Other
- - Of other textile materials:
- - - - Other:
- - - - - Of coarse animal hair other than horsehair
- - - Other
- Other:
- - - - Other:
- - - - - Impregnated or coated with asphalt, tar and the like
- - - - - Impregnated, coated or covered with other materials
- - - Other
Nonwovens, whether or not impregnated, coated, covered or laminated:
- Of man-made filaments:
- - - Containing at least 50% of textile fibres, not impregnated, coated, covered or laminated, for the
manufacture of bitumen-coated paper and paperboard (felt and wool paper and paperboard)
- - - Other, in the piece or cut to rectangular (including square) shape:
- - - - Coated
- - - - Other, of poly(vinyl alcohol) fibres
- - - - Other
- - - Other
- - Weighing more than 25 g/m but not more than 70 g/m:
- - - - Coated
- - - - Other
- - - Other
- - - - Coated
- - - - Other
- - - Other
- - - - Coated
- - - - Other
- - - Other
- Other:
- - - - Coated
- - - - Other, wholly of polypropylene fibres, whether or not combined with a polyethylene film, in
rolls of a width not exceeding 400 mm
- - - - Other, wholly of polypropylene fibres, weighing 17 g/m or more, in rolls of a width not exceeding 16 m
- - - - Other
- - - Other
Rate of
duty (%)
20
20
20
20
20
7.5
20
20
7.5
20
20
20
20
20
20
20
2.5
2.5
2.5
10
10
2.5
10
2.5
10
2.5
7.5
10
2.5
10
10
7.5
10
10
10
7.5
10
2.5
2.5
10
2.5
7.5
Code
21 00
23 00
25 00
28 00
90 00
5603 93
10 00
21 00
23 00
27 00
90 00
5603 94
10 00
21 00
29 00
90 00
5604
Description

- - - - Coated
- - - - Other, wholly of polypropylene fibres, weighing not more than 30 g/m, in rolls of a width not
exceeding 16 m
- - - - Other, wholly of polyethylene fibres, weighing 41 g/m or more, in rolls of a width of 1 m or
more but not exceeding 2 m
- - - - Other
- - - Other
- - - - Coated
- - - - Other, wholly of polyethylene fibres, weighing not more than 115 g/m, in rolls of a width of
1 m or more but not exceeding 2 m
- - - - Other
- - - Other
- - - - Coated
- - - - Other
- - - Other
53 00
59 00
60 00
70 00
80 00
90
10
20
30
90
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading
5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:
- Rubber thread and cord, textile covered
- High tenacity yarn of polyesters, of nylon or other polyamides or of viscose rayon, impregnated
or coated:
- - - Impregnated or coated with unvulcanized natural or synthetic rubber
- - - Impregnated or coated with vulcanized rubber
- - - Other:
- - - - Weighing (support included) more than 85 g
- - - - Other
- Other:
- - - Impregnated or coated with unvulcanized natural or synthetic rubber
- - - Impregnated or coated with vulcanized rubber
- - - Other:
- - - - Imitation catgut of silk
- - - - Monofilament, strip and the like of headings 5404 and 5405, and imitation catgut of manmade textile materials:
- - - - - Monofilament of synthetic textile materials
- - - - - Other
- - - - Flax yarn or ramie yarn:
- - - - - On cards, reels, tubes or similar supports, or in balls, of a weight (including support) not
exceeding 200 g:
- - - - - In hanks or skeins comprising several smaller hanks or skeins, of a weight not exceeding 125 g
- - - - - Other
- - - - Yarn of true hemp
- - - - Coir yarn
- - - - Paper yarn
- - - - Other:
- - - - - Yarn of wool or of fine or coarse animal hair
- - - - - Cotton yarn
- - - - - Jute yarn
- - - - - Other
11 00
19 00
20 00
30
10
90
40
10
90
90 00
Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404
or 5405, combined with metal in the form of thread, strip or powder or covered with metal:
- - - Yarn, not gimped, of monofilament, strip or the like of heading 5404 or 5405, covered with metal:
- - - - Monofilament of synthetic textile materials
- - - - Other
- - - Other metallized textile yarn, not gimped
- - - Textile yarn (including monofilament, strip or the like of headings 5404 or 5405), gimped:
- - - - With precious metal
- - - - Other
- - - Yarn combined with metal thread or strip:
- - - - Other
- - - Other
11 00
Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of
heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn);
loop wale-yarn:
- - - Chenille yarn:
- - - - Of silk or silk waste, of metallized yarn of heading 5605 or of metal thread or strip
5604 10 00 00
5604 20
10 00
20 00
91 00
99 00
5604 90
10 00
20 00
30 00
41 00
49 00
51 00
5605 00
5606 00
309
Rate of
duty (%)
10
2.5
7.5
10
10
7.5
10
7.5
10
10
7.5
10
10
10
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
310
Code
Description
12 00
13 00
14 00
15 00
19 00
20
10
20
90
91 00
99
10
20
90
5607
5607 10 00 00
5607 21 00 00
5607 29 00 00
5607 41 00 00
5607 49 00 00
5607 50 00 00
5607 90 00
10
21
29
90
5608
5608 11
10 00
90 00
5608 19
10
10
91
99
90
10
90
5608 90
10
10
90
20
10
90
30
10
90
90
10
90
5609 00 00 00
- - - - Other:
- - - - - Of cotton
- - - - - Of artificial fibres
- - - - - Of acrylic filaments
- - - Loop wale-yarn:
- - - - Of wool or fine animal hair
- - - - Of man-made fibres
- - - Other:
- - - - Gimped with silk or silk waste
- - - - Other:
- - - - - Of cotton or of artificial fibres
Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not
impregnated, coated, covered or sheathed with rubber or plastics:
- Of jute or of other textile bast fibres of heading 5303
- Of sisal or other textile fibres of the genus Agave:
- - Binder or baler twine
- - Other
- Of polyethylene or polypropylene:
- - Binder or baler twine
- - Other
- Of other synthetic fibres
- Other:
- - - Of true hemp
- - - Of abaca (Manila hemp or Musa textilis Nee) or other hard (leaf) fibres:
- - - - Of abaca
- - - - Other
Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of
textile materials:
- Of man-made textile materials:
- - Made up fishing nets:
- - - Of twine, cordage or rope
- - - Other
- - Other:
- - - Of yarn, twine or cord:
- - - - Made up
- - - - Other:
- - - - - Fishing nets
- - - - - Other
- - - Other, made up:
- - - - Of net fabrics
- - - - Other
- Other:
- - - Made up nets of twine, cordage or rope, whether or not cut to shape; made up fishing nets of
twine, cordage or rope:
- - - - Fishing nets:
- - - - - Of vegetable textile materials:
- - - - - - Made up
- - - - - - Other
- - - - - Of other textile materials:
- - - - - - Made up
- - - - - - Other
- - - - Other:
- - - - - Of sisal
- - - Other:
- - - - Of net fabrics
- - - - Other
Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables,
not elsewhere specified or included
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
311
CHAPTER 57
CARPETS AND OTHER TEXTILE FLOOR COVERINGS
NOTES
1. For the purposes of this Chapter, the term carpets and other textile floor coverings means floor coverings in which textile
materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile
floor coverings but intended for use for other purposes.
2. This Chapter does not cover floor covering underlays.
Code
Description
5701
5701 10 00
10
90
5701 90 00
10
90
5702
5702 10 00 00
5702 20 00 00
5702 31 00 00
5702 32 00 00
5702 39 00
10
90
5702 41 00 00
5702 42 00 00
5702 49 00
10
90
5702 51 00 00
5702 52 00 00
5702 59 00
10
90
5702 91 00 00
5702 92 00 00
5702 99 00
10
90
5703
5703 10 00
10
91
99
5703 20 00
10
91
99
5703 30 00
10
91
99
5703 90 00
10
91
92
99
5704
5704 10 00 00
5704 90 00 00
Carpets and other textile floor coverings, knotted, whether or not made up:
- Of wool or fine animal hair:
- - - Stamped by the Moroccan government
- - - Other
- Of other textile materials:
- - - Of silk or silk waste (other than noil), of metallized yarn of heading 5605 or of metal thread or
strip
Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not
made up, including "Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs:
- Kelem, Schumacks, Karamanie and similar hand-woven rugs
- Floor coverings of coconut fibre (coir)
- Other, of pile construction, not made up:
- - Of wool or fine animal hair
- - Of man-made textile materials
- - - Of cotton, flax or ramie
- - - Other
- Other, of pile construction, made up:
- - - Other
- Other, not of pile construction, not made up:
- - - Other
- Other, not of pile construction, made up:
- - - Other
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
Carpets and other textile floor coverings, tufted, whether or not made up:
- - - On felt
- - - Other:
- - - - On nonwovens
- - - - Other
- - - On felt
- - - Other:
- - - - Other
- Of other man-made textile materials:
- - - On felt
- - - Other:
- - - - Other
- - - On felt
- - - Other:
- - - - Other, of cotton, flax or ramie
- - - - Other
35
35
35
Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made
up:
- Tiles, having a maximum surface area of 0.3 m
- Other
35
35
35
35
35
35
35
35
35
35
35
35
312
Code
Description
5705 00 00
10
21
29
30
40
51
59
60
90
Other carpets and other textile floor coverings, whether or not made up:
- - - Of felt
- - - Other:
- - - - - Woven
- - - - - Other
- - - - Of cotton
- - - - Of man-made fibres:
- - - - - Woven
- - - - - Other
- - - - Of jute
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
313
CHAPTER 58
SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE;
TAPESTRIES; TRIMMINGS; EMBROIDERY
NOTES
1. This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated,
or to other goods of Chapter 59.
2. Heading 5801 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile
standing up.
3. For the purposes of heading 5803, 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 5804 does not apply to knotted net fabrics of twine, cordage or rope, of heading 5608.
5. For the purposes of heading 5806, the expression narrow woven fabrics means:
a) woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges
(woven, gummed or otherwise made) on both edges;
b) tubular woven fabrics of a flattened width not exceeding 30 cm; and
c) bias binding with folded edges, of a width when unfolded not exceeding 30 cm.
Narrow woven fabrics with woven fringes are to be classified in heading 5808.
6. In heading 5810, the expression embroidery means, inter alia, embroidery with metal or glass thread on a visible ground of
textile fabric, and sewn appliqu work of sequins, beads or ornamental motifs of textile or other materials. The heading does
not apply to needlework tapestry (heading 5805).
7. In addition to the products of heading 5809, this Chapter also includes articles made of metal thread and of a kind used in
apparel, as furnishing fabrics or for similar purposes.
Code
Description
5801
5801 10
11 00
19 00
90
10
91
99
5801 21
11 00
19 00
90 00
5801 22
11 00
19 00
90
10
20
90
5801 23
11 00
19 00
90
10
20
90
5801 24
11 00
19 00
90
10
20
90
Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806:
- - - Impregnated or coated:
- - - - Impregnated, coated or covered with plastics
- - - - Other
- - - Other:
- - - - Specified in Note 2 to this Chapter
- - - - Other:
- - - - - Epingl (uncut)
- - - - - Other
- Of cotton:
- - Uncut weft pile fabrics:
- - - - Other
- - - Other
- - Cut corduroy:
- - - - Other
- - - Other:
- - - - Short pile fabrics weighing more than 350 g/m
- - - - Other short pile fabrics
- - - - Other
- - Other weft pile fabrics:
- - - - Other
- - - Other:
- - - - Other
- - Warp pile fabrics, pingl (uncut):
- - - - Other
- - - Other:
- - - - Other
Rate of
duty (%)
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
314
Code
5801 25
11 00
19 00
90
10
20
90
5801 26
11 00
19 00
90 00
5801 31
11 00
19 00
90 00
5801 32
11 00
19 00
90 00
5801 33
21 00
29 00
81 00
89 00
5801 34
11 00
19 00
90 00
5801 35
11 00
19 00
90 00
5801 36
11 00
19 00
90 00
5801 90
11 00
19 00
31 00
32 00
33 00
34 00
35 00
36 00
39 00
90
10
20
90
5802
5802 11
11 00
19 00
90 00
5802 19
11 00
19 00
90 00
Description
- - Warp pile fabrics, cut:

- - - - Other
- - - Other:
- - - - Other
- - Chenille fabrics:
- - - - Other
- - - Other
- Of man-made fibres:
- - Uncut weft pile fabrics:
- - - - Other
- - - Other
- - Cut corduroy:
- - - - Other
- - - Other
- - Other weft pile fabrics:
- - - Weighing more than 700 g/m, in rolls of a width exceeding 135 cm:
- - - - Other
- - - Other:
- - - - Other
- - Warp pile fabrics, pingl (uncut):
- - - - Other
- - - Other
- - Warp pile fabrics, cut:
- - - - Other
- - - Other
- - Chenille fabrics:
- - - - Other
- - - Other
- - - - Other
- - - Other, specified in Note 2 to this Chapter:
- - - - Of horsehair
- - - - Of true hemp
- - - - Of flax or ramie
- - - - Of jute or other textile bast fibres of heading 5303
- - - - Of other materials of Chapter 53
- - - - Other
- - - Other:
- - - - Of silk or silk waste, of metallized yarn or of metal thread or strip
- - - - Other
Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806;
tufted textile fabrics, other than products of heading 5703:
- Terry towelling and similar woven terry fabrics, of cotton:
- - Unbleached:
- - - - Other
- - - Other
- - Other:
- - - - Other
- - - Other
Rate of
duty (%)
20
20
20
20
20
20
20
20
20
20
20
20
20
20
7.5
7.5
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
10
10
10
20
20
20
Code
Description
5802 20
11 00
19 00
90
10
20
30
40
90
5802 30
11 00
19 00
91 00
92 00
99 00
5803
5803 10 00
11
19
91
99
5803 90
10 00
20
10
90
30 00
40 00
50 00
90 00
5804
5804 10
11 00
19 00
90
10
21
23
29
30
41
49
91
99
5804 21
11 00
19 00
90
10
90
5804 29
11 00
19 00
90
11
19
- Terry towelling and similar woven terry fabrics, of other textile materials:
- - - - Other
- - - Other:
- - - - Of synthetic fibres
- - - - Of silk or silk waste, of metallized yarn or of metal thread or strip
- - - - Of wool or of animal hair other than horsehair
- - - - Of artificial fibres
- - - - Other
- Tufted textile fabrics:
- - - - Other
- - - Other:
- - - - Attached to felt
- - - - Attached to nonwovens
- - - - Other
Gauze, other than narrow fabrics of heading 5806:
- Of cotton:
- - - - Unbleached
- - - - Other
- - - Other:
- - - - Unbleached
- - - - Other
- - - Elastic
- - - Other:
- - - - Of man-made filaments:
- - - - - Other
- - - - Of jute or other textile bast fibres of heading 5303
- - - - Of other textile materials of Chapter 53, other than flax or ramie
- - - - Of flax or ramie
- - - - Other
Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the
piece, in strips or in motifs, other than fabrics of headings 6002 to 6006:
- Tulles and other net fabrics:
- - - - Other
- - - Other:
- - - - Tulles and knotted net fabrics, plain:
- - - - - Tulles:
- - - - - - Of silk or silk waste
- - - - - - Other:
- - - - - - - Of man-made fibres
- - - - - - - Of cotton
- - - - - - - Other
- - - - - Knotted net fabrics:
- - - - - - Of silk or silk waste
- - - - - - Other:
- - - - - - - Of cotton
- - - - - - - Other
- - - - Tulles and other net fabrics, worked:
- - - - - Of cotton
- - - - - Other
- Mechanically made lace:
- - - - Other
- - - Other:
- - - - Bobbin lace
- - - - Other
- - - - Other
- - - Other:
- - - - Bobbin lace:
- - - - - Of cotton
315
Rate of
duty (%)
20
20
20
20
20
20
20
20
20
20
20
20
10
20
10
20
20
10
20
20
20
20
20
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
10
10
10
2.5
10
10
10
10
316
Code
Description
91
99
5804 30
11 00
19 00
90 00
- - - - Other:
- - - - - Of cotton
- Hand-made lace:
- - - - Other
- - - Other
5805 00 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
5806
Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of
warp without weft assembled by means of an adhesive (bolducs):
- Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics:
- - - Elastic, combined with rubber threads
- - - Other:
- - - - Of cotton
- - - - Of silk or silk waste
- - - - Of metallized yarn or of metal thread or strip
- - - - Other
- Other woven fabrics, containing by weight 5% or more of elastomeric yarn or rubber thread:
- - - Other
- - Of cotton:
- - - Other:
- - - - With real selvedges
- - - - Other
- - - Other
- - - Other:
- - - - Of silk, of silk waste, of metallized yarn or of metal thread or strip
- - - - Other
- Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs):
- - - Other
5806 10
10 00
90
10
20
30
40
90
5806 20
10 00
90 00
5806 31
10 00
90
10
90
5806 32
10 00
90 00
5806 39
10 00
90
10
90
5806 40
10 00
90 00
5807
5807 10 00
10
90
5807 90
10 00
21 00
29 00
90 00
5808
5808 10
11 00
19
10
20
30
90
90
10
20
91
92
99
Labels, badges and similar articles of textile materials, in the piece, in strips or cut to
shape or size, not embroidered:
- Woven:
- - - With woven inscriptions or motifs
- - - Other
- Other:
- - - Of felt
- - - Of nonwovens:
- - - - Coated
- - - - Other
- - - Other
Braids in the piece; ornamental trimmings in the piece, without embroidery, other than
knitted or crocheted; tassels, pompons and similar articles:
- Braids in the piece:
- - - Elastic braids:
- - - - In strips of a width not exceeding 20 cm, with real or false selvedges
- - - - Other:
- - - - - Of synthetic fibres
- - - - - Of cotton
- - - Other:
- - - - Of a width not exceeding 5 cm of monofilament, strip or the like of headings 5404 or 5405,
of man-made fibres, flax, ramie or vegetable fibres of Chapter 53
- - - - Other:
- - - - - Of silk, of silk waste of metallized yarn or of metal thread or strip
- - - - - Other:
- - - - - - Of wool or fine animal hair or horsehair
- - - - - - Of cotton or of artificial fibres
Rate of
duty (%)
10
10
10
10
10
35
2.5
10
10
10
10
10
2.5
10
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
10
10
10
10
10
10
10
10
10
10
Code
Description
5808 90
10
10
20
30
90
90
10
20
31
32
39
91
92
99
5809 00 00
11
19
91
99
5810
5810 10 00
10
90
5810 91 00
10
90
5810 92 00
10
90
5810 99 00
10
90
5811 00
10 00
20 00
30 00
41 00
49 00
91 00
92 00
93 00
94 00
95 00
96 00
99 00
- Other:
- - - Elastic braids:
- - - - Of cotton
- - - Other:
- - - - Braids:
- - - - - Of a width not exceeding 5 cm of monofilament, strip or the like of headings 5404 or 5405,
of man-made fibres, flax, ramie or vegetable fibres of Chapter 53
- - - - - Other:
- - - - - - Of silk, of silk waste of metallized yarn or of metal thread or strip
- - - - - - Other:
- - - - - - - Of wool or fine animal hair or horsehair
- - - - - - - Of cotton or of artificial fibres
- - - - - - - Of other textile materials
- - - - Other articles:
- - - - - Of silk, of silk waste of metallized yarn or of metal thread or strip
- - - - - Containing gold, silver or platinum, whether or not alloyed
- - - - - Other
Woven fabrics of metal thread and woven fabrics of metallized yarn of heading 5605, of a
kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified
or included:
- - - Not containing silk, silk waste (other than noil) or synthetic fibres:
- - - - Other
- - - Containing silk, silk waste (other than noil) or synthetic fibres:
- - - - Other
Embroidery, in the piece, in strips or in motifs:
- Embroidery without visible ground:
- - - Hand made
- - - Mechanically made
- Other embroidery:
- - Of cotton:
- - - Hand made
- - - Hand made
- - - Hand made
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 5810:
- - - Of wadding
- - - Of felt
- - - Of nonwovens, not coated
- - - Of impregnated, coated or covered fabrics:
- - - - Other
- - - Other:
- - - - Of elastic fabric containing rubber thread
- - - - Of fabric of horsehair
- - - - Of fabrics of coarse animal hair other than horsehair
- - - - Of fabrics of heading 5310
- - - - Of fabrics of heading 5311, other than ramie fabrics
- - - - Of fabric of ramie or of flax
- - - - Other
317
Rate of
duty (%)
10
10
10
10
10
10
10
10
10
10
10
10
20
20
20
20
20
20
20
20
20
20
20
20
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
318
CHAPTER 59
IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS;
TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE
NOTES
1. Except where the context otherwise requires, for the purposes of this Chapter the expression textile fabrics applies only to
the woven fabrics of Chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of
heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006.
2. Heading 5903 applies to:
a) textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than:
1) fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55,
58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;
2) products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature
between 15C and 30C (usually Chapter 39);
3) products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both
sides with such material, provided that such coating or covering can be seen with the naked eye with no account being
taken of any resulting change of colour (Chapter 39);
4) fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually
Chapters 50 to 55, 58 or 60);
5) plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or
6) textile products of heading 5811;
b) fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 5604.
3. For the purposes of heading 5905, the expression textile wall coverings applies to products in rolls, of a width of not less
than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has
been treated on the back (impregnated or coated to permit pasting).
This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper
(heading 4814) or on a textile backing (generally heading 5907).
4. For the purposes of heading 5906, the expression rubberized textile fabrics means:
a) textile fabrics impregnated, coated, covered or laminated with rubber,
i) weighing not more than 1 500 g/m; or
ii) weighing more than 1 500 g/m and containing more than 50% by weight of textile material;
b) fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading 5604; and
c) fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre.
This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of heading 5811.
5. Heading 5907 does not apply to:
a) fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58
or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;
b) fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);
c) fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments;
however, imitation pile fabrics remain classified in this heading;
d) fabrics finished with normal dressings having a basis of amylaceous or similar substances;
e) wood veneered on a backing of textile fabrics (heading 4408);
f) natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 6805);
g) agglomerated or reconstituted mica, on a backing of textile fabrics (heading 6814); or
h) metal foil on a backing of textile fabrics (Section XIV or XV).
6. Heading 5910 does not apply to:
a) transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or
b) transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made
from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading 4010).
7. Heading 5911 applies to the following goods, which do not fall in any other heading of Section XI:
a) textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having
the character of the products of headings 5908 to 5910), the following only:
i) textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of
a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics
made of velvet impregnated with rubber, for covering weaving spindles (weaving beams);
ii) bolting cloth;
iii) straining cloth of a kind used in oil presses or the like, of textile material or of human hair;
iv) flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in
machinery or for other technical purposes;
v) textile fabrics reinforced with metal, of a kind used for technical purposes;
vi) cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as
packing or lubricating materials;
b) textile articles (other than those of headings 5908 to 5910) 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).
Code
Description
5901
5901 10 00 00
5901 90 00 00
5902
5902 10
10 00
20 00
90 00
5902 20
10 00
20 00
90 00
5902 90
10 00
20 00
90 00
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations:
- Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of
books or the like
- Other
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose
rayon:
- - - Plain weave, with a warp of parallel yarns or monofilaments, held in place by not more than 13
weft yarns per linear decimetre, whether or not dipped but not otherwise impregnated or coated
- - - Rubberized
- - - Other
- Of polyesters:
- - - Rubberized
- - - Other
- Other:
- - - Rubberized
- - - Other
99
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of
heading 5902:
- With poly(vinyl chloride):
- - - Of monofilament, yarn or strip of Chapter 54, dipped, for the manufacture of transmission or
conveyor belts or belting
- - - Other:
- - - - Impregnated
- - - - Other:
- With polyurethane:
- - - Other:
- - - - Impregnated
- - - - Other:
- - - - - With the fabric forming the right side
- - - - - Other
- Other:
- - - Other:
- - - - Impregnated
- - - - Other:
- - - - - With the fabric forming the right side
- - - - - Other, in rolls of a width exceeding 150 mm but not exceeding 250 mm, weighing 30 g/m2
or more but not more than 80 g/m2, made up of knitted or crocheted polyamides or polyamides and polyester, heat bonded to polyurethane or grafted to a printed layer of polyethylene or of a mixture of polyethylene and polypropylene
- - - - - Other
5904 10 00 00
5904 90
10
10
90
90 00
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:
- Linoleum
- Other:
- - - Backed with needleloom felt or nonwovens:
- - - - Backed with needleloom felt
- - - - Other
- - - Backed with other textile materials
5903
5903 10
10 00
90
10
90
5903 20
10 00
90
10
91
99
5903 90
10 00
90
10
91
92
5904
5905 00
10 00
20 00
31 00
39 00
91 00
92 00
93 00
94 00
95 00
99 00
Textile wall coverings:

- - - Of felt
- - - Of nonwovens, not coated
- - - Of impregnated, coated or covered fabrics:
- - - - Other
- - - Other:
- - - - Of elastic fabrics
- - - - Of fabric of horsehair
- - - - Of fabrics of coarse animal hair other than horsehair
- - - - Of fabrics of heading 5310
- - - - Of fabrics of heading 5311, other than ramie fabrics
- - - - Other
319
Rate of
duty (%)
20
20
2.5
20
20
2.5
20
20
2.5
20
20
2.5
20
20
2.5
2.5
20
20
2.5
20
20
7.5
20
35
35
35
35
35
35
35
35
35
35
35
35
35
35
320
Code
Description
5906
5906 10 00
10
90
5906 91 00
11
12
13
19
91
99
5906 99
10 00
20 00
90
10
20
30
90
5907 00
Rubberized textile fabrics, other than those of heading 5902:

- Adhesive tape of a width not exceeding 20 cm:
- - - Adhesive strips, of a width not exceeding 10 cm, coated with unvulcanized natural or synthetic
rubber
- - - Other
- Other:
- - Knitted or crocheted:
- - - In the piece:
- - - - Of cotton
- - - Other:
- - - - Of cotton
- - Other:
- - - Loose-weave fabrics and strip of loose-weave fabrics, of single yarn of polyamides, dipped, of
a width not exceeding 165 cm, weighing from 80 g/m to 300 g/m
- - - Other:
- - - - Fabrics specified in Note 4 c) to this Chapter
- - - - Rubberized tyre-cord fabrics
- - - - Fabrics combined with sponge rubber or cellular rubber
- - - - Other
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
10
20
90
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical
scenery, studio back-cloths or the like:
- - - Oilcloth and other textile fabrics impregnated, coated or covered with oil or with preparations
with a basis of drying oil:
- - - - Oilcloth and other textile fabrics impregnated, coated or covered with preparations with a basis of drying oil
- - - - Fabrics impregnated, coated or covered with oil
- - - Other textile fabrics, impregnated, coated or covered; painted canvas being theatrical scenery,
studio back-cloths or the like:
- - - - Textile fabrics impregnated, coated or covered with wax
- - - - Textile fabrics impregnated, coated or covered with asphalt, tar or the like
- - - - Other
2.5
2.5
2.5
10
20
90
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:
- - - Textile wicks
- - - Tubular knitted gas mantle fabric
- - - Incandescent gas mantles
2.5
2.5
2.5
10
90
Textile hosepiping and similar textile tubing, with or without lining, armour or accessories
of other materials:
- - - Of synthetic fibres
2.5
2.5
10 00
20
10
90
90
5908 00 00
5909 00 00
5910 00 00 00
Transmission or conveyor belts or belting, of textile material, whether or not impregnated,

coated, covered or laminated with plastics, or reinforced with metal or other material
5911
5911 10
Textile products and articles, for technical uses, specified in Note 7 to this Chapter:
- Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather
or other material, of a kind used for card clothing, and similar fabrics of a kind used for other
technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams):
- - - Narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving
beams)
- - - Other
- Bolting cloth, whether or not made up:
- - - Of silk or of silk waste other than noil
- 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):
- - Weighing less than 650 g/m:
- - - Of silk or of man-made fibres:
- - - - For paper-making machines
- - - - For other technical uses
- - - Of other textile materials:
- - - - Of wool:
- - - - - For paper-making machines
- - - - - For other technical uses
10 00
90 00
5911 20 00
10
90
5911 31 00
11
19
21
29
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
Code
Description
91
99
5911 32 00
11
19
21
29
91
99
5911 40 00 00
5911 90
10 00
20 00
90
10
91
99
- - - - Other:
- - Weighing 650 g/m or more:
- - - Of silk or of man-made fibres:
- - - - For paper-making machines
- - - - For other technical uses
- - - Of other textile materials:
- - - - Of wool:
- - - - Other:
- Straining cloth of a kind used in oil presses or the like, including that of human hair
- Other:
- - - Textile bags for oil presses
- - - Other:
- - - - Lubricating cords; braids, cords and the like, for industrial packing, whether or not coated,
impregnated or reinforced
- - - - Other:
- - - - - Of felt (polishing wheels, gaskets, washers and similar joints)
- - - - - Other
321
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
322
CHAPTER 60
KNITTED OR CROCHETED FABRICS
NOTES
a) crochet lace of heading 5804;
b) labels, badges or similar articles, knitted or crocheted, of heading 5807; 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 6001.
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.
Code
Description
6001
6001 10
10
10
20
30
90
91 00
99
10
21
29
30
91
99
6001 21
10 00
91 00
99 00
6001 22
10
10
90
91 00
99
11
19
90
6001 29
10 00
91 00
99
10
90
6001 91
10 00
91 00
99 00
Pile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted:
- "Long pile" fabrics:
- - - Elastic fabrics:
- - - - Of cotton
- - - Other:
- - - - Bonded to needle loom felt or to other fabrics, of a kind used in the slipper (indoor footwear)
industry
- - - - Other:
- - - - - Of man-made fibres:
- - - - - - Of synthetic fibres:
- - - - - - - Containing elastomer yarns
- - - - - - - Other
- - - - - - Of artificial fibres
- - - - - Of other textile materials:
- - - - - - Of cotton
- - - - - - Other
- Looped pile fabrics:
- - Of cotton:
- - - Other:
industry
- - - - Other
- - - Other:
industry
- - - - Other:
- - - - - Of synthetic fibres:
- - - - - - Containing elastomer yarns
- - - - - - Other
- - - Other:
industry
- - - - Other:
- Other:
- - Of cotton:
- - - Other:
industry
- - - - Other
Rate of
duty (%)
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
Code
Description
6001 92
10
10
90
91 00
99
11
19
90
6001 99
10 00
91 00
99
10
90
6002
6002 40
10
10
20
30
90
91 00
99 00
6002 90
10
10
20
30
90
91 00
99 00
6003
6003 10
10 00
91 00
99 00
6003 20
10 00
91 00
99 00
6003 30
10 00
91 00
99
20
31
39
41
42
49
51
52
59
- - - Other:
industry
- - - - Other:
- - - - - Of synthetic fibres:
- - - - - - Containing elastomer yarns
- - - - - - Other
- - - Other:
industry
- - - - Other:
Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or
more of elastomeric yarn or rubber thread, other than those of heading 6001:
- Containing by weight 5% or more of elastomeric yarn but not containing rubber thread:
- - - - Of cotton
- - - Other:
industry
- - - - Other
- Other:
- - - - Of cotton
- - - Other:
industry
- - - - Other
Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading
6001 or 6002:
- - - Other:
industry
- - - - Other
- Of cotton:
- - - Other:
industry
- - - - Other
- - - Other:
industry
- - - - Other:
- - - - - Containing elastomer yarns
- - - - - Other:
- - - - - - For curtains, including net curtain fabric
- - - - - - For Raschel lace
- - - - - - Other:
- - - - - - - Warp-knitted fabric:
- - - - - - - - Dyed
- - - - - - - - Printed
- - - - - - - - Other
- - - - - - - Of other knitted or crocheted fabrics:
- - - - - - - - Printed
- - - - - - - - Other
323
Rate of
duty (%)
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
27.5
20
20
20
20
20
20
20
324
Code
Description
6003 40
10 00
91 00
99 00
6003 90
10 00
91 00
99 00
6004
6004 10
10
10
20
30
90
91 00
99 00
6004 90
10
10
20
30
90
91 00
99 00
6005
6005 10
10 00
91 00
99 00
6005 21
10 00
91 00
99 00
6005 22
10 00
91 00
99 00
6005 23
10 00
91 00
99 00
6005 24
10 00
91 00
99 00
6005 31
10 00
91 00
99 00
- - - Other:
industry
- - - - Other
- Other:
- - - Other:
industry
- - - - Other
Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% or more
of elastomeric yarn or rubber thread, other than those of heading 6001:
- Containing by weight 5% or more of elastomeric yarn but not containing rubber thread:
- - - - Of cotton
- - - Other:
industry
- - - - Other
- Other:
- - - - Of cotton
- - - Other:
industry
- - - - Other
Warp knit fabrics (including those made on galloon knitting machines), other than those of
headings 6001 to 6004:
- - - Other:
industry
- - - - Other
- Of cotton:
- - - Other:
industry
- - - - Other
- - Dyed:
- - - Other:
industry
- - - - Other
- - - Other:
industry
- - - - Other
- - Printed:
- - - Other:
industry
- - - - Other
- - - Other:
industry
- - - - Other
Rate of
duty (%)
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
Code
6005 32
10 00
91 00
99 00
6005 33
10 00
91 00
99 00
6005 34
10 00
91 00
99 00
6005 41
10 00
91 00
99 00
6005 42
10 00
91 00
99 00
6005 43
10 00
91 00
99 00
6005 44
10 00
91 00
99 00
6005 90
10 00
91 00
99 00
6006
6006 10
10 00
91 00
99 00
6006 21
10 00
91 00
99 00
6006 22
10 00
91 00
99 00
6006 23
10 00
91 00
99 00
Description
- - Dyed:
- - - Other:
industry
- - - - Other
- - - Other:
industry
- - - - Other
- - Printed:
- - - Other:
industry
- - - - Other
- - - Other:
industry
- - - - Other
- - Dyed:
- - - Other:
industry
- - - - Other
- - - Other:
industry
- - - - Other
- - Printed:
- - - Other:
industry
- - - - Other
- Other:
- - - Other:
industry
- - - - Other
Other knitted or crocheted fabrics:
- - - Other:
industry
- - - - Other
- Of cotton:
- - - Other:
industry
- - - - Other
- - Dyed:
- - - Other:
industry
- - - - Other
- - - Other:
industry
- - - - Other
325
Rate of
duty (%)
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
326
Code
Description
6006 24
10 00
91 00
99 00
6006 31
10 00
91 00
99
10
20
90
6006 32
10 00
91 00
99
10
20
90
6006 33
10 00
91 00
99
10
20
90
6006 34
10 00
91 00
99
10
20
90
6006 41
10 00
91 00
99 00
6006 42
10 00
91 00
99 00
6006 43
10 00
91 00
99 00
6006 44
10 00
91 00
99 00
6006 90
10 00
91 00
99 00
- - Printed:
- - - Other:
industry
- - - - Other
- - - Other:
industry
- - - - Other:
- - - - - For curtains, including net curtain fabric
- - - - - Raschel lace
- - - - - Other
- - Dyed:
- - - Other:
industry
- - - - Other:
- - - - - Other
- - - Other:
industry
- - - - Other:
- - - - - Other
- - Printed:
- - - Other:
industry
- - - - Other:
- - - - - Other
- - - Other:
industry
- - - - Other
- - Dyed:
- - - Other:
industry
- - - - Other
- - - Other:
industry
- - - - Other
- - Printed:
- - - Other:
industry
- - - - Other
- Other:
- - - Other:
industry
- - - - Other
Rate of
duty (%)
20
20
20
20
20
27.5
20
20
20
20
27.5
20
20
20
20
27.5
20
20
20
20
27.5
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
327
CHAPTER 61
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
NOTES
1. This Chapter applies only to made up knitted or crocheted articles.
a) goods of heading 6212;
b) worn clothing or other worn articles of heading 6309; or
c) orthopaedic appliances, surgical belts, trusses or the like (heading 9021).
3. For the purposes of headings 6103 and 6104:
a) the term suit means a set of garments composed of two or three pieces made up, in respect of their outer surface, in
identical fabric and comprising:
one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover
the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as
the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the
suit coat or jacket; and
one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than
swimwear), a skirt or a divided skirt, having neither braces nor bibs.
All of the components of a suit must be of the same fabric construction, colour and composition; they must also be of the
same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn
into the seam) in a different fabric.
If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers
or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the
case of womens or girls suits, the skirt or divided skirt, the other garments being considered separately.
The term suit includes the following sets of garments, whether or not they fulfil all the above conditions:
morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;
evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not
close and has narrow skirts cut in at the hips and hanging down behind;
dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the
shirt front), but has shiny silk or imitation silk lapels.
b) the term ensemble means a set of garments (other than suits and articles of heading 6107, 6108 or 6109), composed of
several pieces made up in identical fabric, put up for retail sale, and comprising:
one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second
upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and
one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace
overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they must also
be of corresponding or compatible size. The term ensemble does not apply to track suits or ski suits, of heading 6112.
4. Headings 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm. Heading 6105 does not cover sleeveless garments.
5. Heading 6109 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the
garment.
a) the expression babies garments and clothing accessories means articles for young children of a body height not exceeding 86 cm; it also covers babies napkins;
b) articles which are, prima facie, classifiable both in heading 6111 and in other headings of this Chapter are to be classified
in heading 6111.
7. For the purposes of heading 6112, ski suits means garments or sets of garments which, by their general appearance and
texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:
a) a ski overall, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to
sleeves and a collar the ski overall may have pockets or footstraps; or
b) a ski ensemble, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:
one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and
one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall.
The ski ensemble may also consist of an overall similar to the one mentioned in paragraph a) above and a type of padded, sleeveless jacket worn over the overall.
All the components of a ski ensemble must be made up in a fabric of the same texture, style and composition, whether
or not of the same colour, they must also be of corresponding or compatible size.
8. Garments which are, prima facie, classifiable both in heading 6113 and in other headings of this Chapter, excluding heading
6111, are to be classified in heading 6113.
9. Garments of this Chapter designed for left over right closure at the front shall be regarded as mens or boys garments and
those designed for right over left closure at the front as womens or girls garments. These provisions do not apply where the
cut of the garment clearly indicates that it is designed for one or other of the sexes.
Garments which cannot be identified as either mens or boys garments or as womens or girls garments are to be classified
in the headings covering womens or girls garments.
10. Articles of this Chapter may be made of metal thread.
328
Code
Description
6101 10 00 00
6101 20 00 00
6101 30 00
10
90
6101 90 00 00
Mens or boys overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), windcheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6103:
- Of wool or fine animal hair
- Of cotton
- - - Of artificial fibres
- Of other textile materials
6101
6102
6102 10 00 00
6102 20 00 00
6102 30 00
10
90
6102 90 00 00
6103
6103 11 00 00
6103 12 00 00
6103 19 00 00
6103 21 00 00
6103 22 00 00
6103 23 00 00
6103 29 00 00
6103 31 00 00
6103 32 00 00
6103 33 00 00
6103 39 00
10
90
6103 41 00
10
90
6103 42 00
10
90
6103 43 00
10
90
6103 49 00
10
91
99
6104
6104 11 00 00
6104 12 00 00
6104 13 00 00
6104 19 00
10
90
6104 21 00 00
6104 22 00 00
6104 23 00 00
6104 29 00
10
90
6104 31 00 00
6104 32 00 00
6104 33 00 00
Womens 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 6104:
- Of cotton
Mens or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted:
- Suits:
- - Of synthetic fibres
- - Of other textile materials
- Ensembles:
- - Of cotton
- Jackets and blazers:
- - Of cotton
- Trousers, bib and brace overalls, breeches and shorts:
- - - Trousers
- - - Other
- - Of cotton:
- - - Trousers
- - - Other
- - Of synthetic fibres:
- - - Trousers
- - - Other
- - - Trousers
- - - Other:
- - - - Other
Womens or girls suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib
and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted:
- Suits:
- - Of cotton
- Ensembles:
- - Of cotton
- - Of cotton
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
Code
Description
6104 39 00
6104 61 00 00
6104 62 00 00
6104 63 00 00
6104 69 00 00

- - - Of silk or silk waste
- Dresses:
- - Of cotton
- - Of artificial fibres
- Skirts and divided skirts:
- - Of cotton
- - Of cotton
6105
6105 10 00 00
6105 20 00
10
90
6105 90 00
10
90
Mens or boys shirts, knitted or crocheted:

- Of cotton
- - - Of wool or fine animal hair
6106
6106 10 00 00
6106 20 00
10
90
6106 90 00
10
20
90
Womens or girls blouses, shirts and shirt-blouses, knitted or crocheted:

- Of cotton
6107
Mens or boys underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and
similar articles, knitted or crocheted:
- Underpants and briefs:
- - Of cotton
- Nightshirts and pyjamas:
- - Of cotton:
- - - Pyjamas
- - - Other
- - - Of synthetic fibres:
- - - - Pyjamas
- - - - Other
- Other:
- - Of cotton
- - Of man-made fibres
10
20
90
6104 41 00 00
6104 42 00 00
6104 43 00 00
6104 44 00 00
6104 49 00 00
6104 51 00 00
6104 52 00 00
6104 53 00 00
6104 59 00 00
6107 11 00 00
6107 12 00
10
90
6107 19 00 00
6107 21 00
10
90
6107 22 00
11
19
90
6107 29 00
10
90
6107 91 00 00
6107 92 00 00
6107 99 00
10
90
6108
6108 11 00
10
90
6108 19 00
10
20
90
Womens or girls slips, petticoats, briefs, panties, nightdresses, pyjamas, ngligs, bathrobes, dressing gowns and similar articles, knitted or crocheted:
- Slips and petticoats:
- - - Of cotton
329
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
330
Code
Description
6108 21 00 00
6108 22 00
10
90
6108 29 00
10
90
6108 31 00
10
90
6108 32 00
11
19
90
6108 39 00
10
90
6108 91 00 00
6108 92 00 00
6108 99 00
10
90
6109
6109 10 00
10
91
99
6109 90 00
10
91
92
93
99
6110
6110 11 00
10
20
91
99
6110 12 00
10
20
91
99
6110 19 00
10
20
91
99
6110 20 00
10
91
99
6110 30 00
10
21
29
91
99
6110 90 00
10
- Briefs and panties:

- - Of cotton
- - Of cotton:
- - - Pyjamas
- - - Nightdresses
- - - Of synthetic fibres:
- - - - Pyjamas
- - - - Nightdresses
- Other:
- - Of cotton
T-shirts, singlets and other vests, knitted or crocheted:
- Of cotton:
- - - T-shirts
- - - Other:
- - - - Men's or boys':
- - - - Women's or girls'
- - - T-shirts
- - - Other:
Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted:
- - Of wool:
- - - Pullovers
- - - Jerseys, containing 50% or more by weight of wool, weighing 600 g or more each
- - - Other:
- - - - Men's or boys'
- - Of Kashmir (cashmere) goats:
- - - Pullovers
- - - Other:
- - Other:
- - - Pullovers
- - - Other:
- Of cotton:
- - - Pullovers
- - - Other:
- - - Pullovers
- - - Other:
- - - - Men's or boys':
- - - - Women's or girls':
- - - Pullovers
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
Code
Description
20
91
99
6111
6111 10 00
10
20
31
39
90
6111 20 00
10
20
30
90
6111 30 00
10
20
31
39
90
6111 90 00
10
20
30
91
99
6112
6112 11 00 00
6112 12 00 00
6112 19 00 00
6112 20 00
10
20
90
6112 31 00
10
90
6112 39 00
11
19
90
6112 41 00
10
90
6112 49 00
11
19
90
6113 00 00
10
21
23
29
80
92
98
- - - Other:
- - - - Women's or girls':
- - - - - Of silk or silk waste
Babies garments and clothing accessories, knitted or crocheted:
- - - Outer garments and clothing accessories
- - - Gloves, mittens and mitts, not elastic or rubberized
- - - Stockings, understockings, socks and other hosiery:
- - - - Knee-length socks
- - - - Other
- - - Other
- Of cotton:
- - - Stockings, understockings, socks and other hosiery
- - - Other
- - - Stockings, understockings, socks and other hosiery:
- - - - Other
- - - Other
- - - Stockings, understockings, socks and other hosiery
- - - Other:
Track suits, ski suits and swimwear, knitted or crocheted:
- Track suits:
- - Of cotton
- Ski suits:
- - - Of man-made fibres
- Mens or boys swimwear:
- - - Knitted or crocheted, not elastic or rubberized
- - - Other
- - - Knitted or crocheted, not elastic or rubberized:
- - - - Of cotton
- - - Other
- Womens or girls swimwear:
- - - Other
- - - - Of cotton
- - - Other
Garments, made up of knitted or crocheted fabrics of heading No. 5903, 5906 or 5907:
- - - - Garments of knitted or crocheted fabrics, impregnated, coated or covered on one side with
plastics
- - - - Other:
- - - - - Of man-made fibres
- - - Other:
- - - - Diving suits
- - - - Other:
- - - - Of cotton
- - - - Other
331
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
332
Code
Description
6114
6114 10 00
10
90
6114 20 00
10
90
6114 30 00
10
90
6114 90 00
10
90
6115
6115 11 00
10
90
6115 12 00
10
90
6115 19 00
11
13
15
19
91
99
6115 20 00
11
19
21
29
30
40
50
91
99
6115 91
10
10
90
91 00
99
10
90
6115 92
10 00
91 00
99
10
90
6115 93
10
11
19
91
99
91 00
99 00
Other garments, knitted or crocheted:

- - - Garments traditionally worn in Morocco
- - - Other
- Of cotton:
- - - Other
- - - Other
- - - Other
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:
- - Of synthetic fibres, measuring per single yarn less than 67 decitex:
- - - Other
- - Of synthetic fibres, measuring per single yarn 67 decitex or more:
- - - Other
- - - - Of cotton
- - - Other:
- - - - Of cotton
- Women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex:
- - - Stockings and knee-length socks, knitted or crocheted, not elastic or rubberized:
- - - - Of wool or fine animal hair:
- - - - - Knee-length socks
- - - - - Other
- - - - Of synthetic fibres:
- - - - - Womens stockings:
- - - - - - Seamless
- - - - - - Other
- - - - Of cotton
- - - Other:
- - - - Of cotton
- Other:
- - - - Other
- - - Other:
- - - - Stockings for varicose veins
- - - - Other:
- - - - - Diving socks
- - - - - Other
- - Of cotton:
- - - Other:
- - - - Other:
- - - - - Other
- - - - Womens stockings:
- - - - - Seamless
- - - - - Other
- - - - - Other
- - - Other:
- - - - Other
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
2.5
35
35
35
2.5
35
35
35
35
35
35
2.5
35
Code
Description
6115 99
10 00
91 00
99
10
90
6116
6116 10 00
10
20
94
98
6116 91 00 00
6116 92 00 00
6116 93 00 00
6116 99 00 00
6117
6117 10 00
10
20
90
6117 20 00
10
20
90
6117 80
10
11
13
19
91 00
99
10
90
6117 90 00 00

- - - Other:
- - - - Other:
- - - - - Other
Gloves, mittens and mitts, knitted or crocheted:
- Impregnated, coated or covered with plastics or rubber:
- - - Other:
- - - - Diving gloves
- - - - Other:
- - - - - Of cotton
- Other:
- - Of cotton
Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of
garments or of clothing accessories:
- Shawls, scarves, mufflers, mantillas, veils and the like:
- Ties, bow ties and cravats:
- Other accessories:
- - - Of knitted or crocheted fabrics, not elastic:
- - - Other:
- - - - Supporting articles for medical use (trusses, kneebands, etc.)
- - - - Other:
- - - - - Of cotton
- Parts
333
Rate of
duty (%)
35
2.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
20
20
20
20
334
CHAPTER 62
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED
NOTES
1. This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles
(other than those of heading 6212).
a) worn clothing or other worn articles of heading 6309; or
b) orthopaedic appliances, surgical belts, trusses or the like (heading 9021).
a) the term suit means a set of garments composed of two or three pieces made up, in respect of their outer surface, in
identical fabric and comprising:
one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover
the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as
the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the
suit coat or jacket; and
one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than
swimwear), a skirt or a divided skirt, having neither braces nor bibs.
All of the components of a suit must be of the same fabric construction, colour and composition; they must also be of the
same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn
into the seam) in a different fabric.
If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers
or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the
case of womens or girls suits, the skirt or divided skirt, the other garments being considered separately.
The term suit includes the following sets of garments, whether or not they fulfil all the above conditions:
morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;
evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not
close and has narrow skirts cut in at the hips and hanging down behind;
dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the
shirt front), but has shiny silk or imitation silk lapels.
b) the term ensemble means a set of garments (other than suits and articles of heading 6207 or 6208) composed of several pieces made up in identical fabric, put up for retail sale, and comprising:
one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a
second upper garment, and
one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace
overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they must also
be of corresponding or compatible size. The term ensemble does not apply to track suits or ski suits, of heading 6211.
a) the expression babies garments and clothing accessories means articles for young children of a body height not exceeding 86 cm; it also covers babies napkins;
b) articles which are, prima facie, classifiable both in heading 6209 and in other headings of this Chapter are to be classified
in heading 6209.
5. Garments which are, prima facie, classifiable both in heading 6210 and in other headings of this Chapter, excluding heading
6209, are to be classified in heading 6210.
6. For the purposes of heading 6211, ski suits means garments or sets of garments which, by their general appearance and
texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:
a) a ski overall, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to
sleeves and a collar the ski overall may have pockets or footstraps; or
b) a ski ensemble, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:
one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and
one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall.
The ski ensemble may also consist of an overall similar to the one mentioned in paragraph a) above and a type of padded, sleeveless jacket worn over the overall.
All the components of a ski ensemble must be made up in a fabric of the same texture, style and composition whether
or not of the same colour; they also must be of corresponding or compatible size.
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 6213). Handkerchiefs of which any side exceeds 60 cm are to be classified in heading 6214.
8. Garments of this Chapter designed for left over right closure at the front shall be regarded as mens or boys garments and
those designed for right over left closure at the front as womens or girls garments. These provisions do not apply where the
cut of the garment clearly indicates that it is designed for one or other of the sexes.
Garments which cannot be identified as either mens or boys garments or as womens or girls garments are to be classified
in the headings covering womens or girls garments.
9. Articles of this Chapter may be made of metal thread.
Code
Description
6201
6201 11 00 00
6201 12 00
10
90
6201 13 00
10
90
6201 19 00 00
6201 91 00 00
6201 92 00 00
6201 93 00 00
6201 99 00 00
6202
6202 11 00 00
6202 12 00
10
90
6202 13 00
10
90
6202 19 00 00
6202 91 00 00
6202 92 00 00
6202 93 00 00
6202 99 00 00
6203
6203 11 00 00
6203 12 00 00
6203 19 00
10
20
90
6203 21 00 00
6203 22 00 00
6203 23 00 00
6203 29 00
10
90
6203 31 00 00
6203 32 00 00
6203 33 00 00
6203 39 00
10
90
6203 41 00
10
20
90
6203 42 00
10
20
90
6203 43 00
10
20
90
6203 49 00
11
13
19
Mens or boys overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), windcheaters, wind-jackets and similar articles, other than those of heading 6203:
- Overcoats, raincoats, car-coats, capes, cloaks and similar articles:
- - Of cotton:
- - - Other
- - - Other
- Other:
- - Of cotton
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 6204:
- Overcoats, raincoats, car-coats, capes, cloaks and similar articles:
- - Of cotton:
- - - Other
- - - Other
- Other:
- - Of cotton
Mens or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear):
- Suits:
- - - Of cotton
- - - Other
- Ensembles:
- - Of cotton
- - - Other
- - Of cotton
- - - Other
- - - Breeches and shorts
- - - Trousers
- - - Other
- - Of cotton:
- - - Trousers
- - - Other
- - - Trousers
- - - Other
- - - Of artificial fibres:
- - - - Breeches and shorts
- - - - Trousers
- - - - Other
335
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
336
Code
Description
91
93
99
6204
6204 11 00 00
6204 12 00 00
6204 13 00 00
6204 19 00
10
90
6204 21 00 00
6204 22 00 00
6204 23 00 00
6204 29 00
10
90
6204 31 00 00
6204 32 00 00
6204 33 00 00
6204 39 00
10
90
6204 41 00 00
6204 42 00 00
6204 43 00 00
6204 44 00 00
6204 49 00
10
90
6204 51 00 00
6204 52 00 00
6204 53 00 00
6204 59 00
10
90
6204 61 00
10
90
6204 62 00
10
90
6204 63 00
10
90
6204 69 00
11
19
91
99
- - - Other:
- - - - Breeches and shorts
- - - - Trousers
- - - - Other
Womens or girls suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear):
- Suits:
- - Of cotton
- - - Other
- Ensembles:
- - Of cotton
- - - Other
- - Of cotton
- - - Other
- Dresses:
- - Of cotton
- - Of artificial fibres
- - - Other
- Skirts and divided skirts:
- - Of cotton
- - - Other
- - - Trousers
- - - Other
- - Of cotton:
- - - Trousers
- - - Other
- - - Trousers
- - - Other
- - - Of artificial fibres:
- - - - Trousers
- - - - Other
- - - Other:
- - - - Trousers
- - - - Other
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
6205
6205 10 00 00
6205 20 00 00
6205 30 00
10
90
6205 90 00 00
Mens or boys shirts:

- Of cotton
- - - Other
35
35
35
6206
6206 10 00 00
6206 20 00 00
6206 30 00 00
6206 40 00 00
6206 90 00 00
Womens or girls blouses, shirts and shirt-blouses:

- Of silk or of silk waste
- Of cotton
- Of man-made fibres
35
35
35
35
35
35
35
Code
Description
6207
6207 11 00 00
6207 19 00
10
90
6207 21 00 00
6207 22 00
10
90
6207 29 00 00
6207 91 00
10
90
6207 92 00
10
91
99
6207 99 00
10
90
6208
6208 11 00
10
90
6208 19 00
10
90
6208 21 00 00
6208 22 00
10
90
6208 29 00 00
6208 91 00
10
90
6208 92 00
10
91
99
6208 99 00
10
90
6209
6209 10 00
10
20
31
39
40
50
91
99
6209 20 00
10
20
31
Mens or boys singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles:
- Underpants and briefs:
- - Of cotton
- - - Other
- - Of cotton
- - - Other
- Other:
- - Of cotton:
- - - Bathrobes; dressing gowns, smoking jackets and similar garments
- - - Other
- - - Other:
- - - - Other
- - - Other
Womens or girls singlets and other vests, slips, petticoats, briefs, panties, nightdresses,
pyjamas, ngligs, bathrobes, dressing gowns and similar articles:
- Slips and petticoats:
- - - Other
- - - Of cotton
- - - Other
- - Of cotton
- - - Other
- Other:
- - Of cotton:
- - - Other
- - - Other:
- - - - Other
- - - Other
Babies garments and clothing accessories:
- - - Outer garments
- - - Undergarments
- - - Other:
- - - - Collars, collarettes, wimples, fallals, plastrons, jabots, cuffs, linings and the like for outer and
undergarments:
- - - - - Linen, made:
- - - - - - Wholly or partially by hand
- - - - - - Mechanically
- - - - - Other
- - - - Gloves, mittens and mitts, stockings, socks and other hosiery
- - - - Other made up clothing accessories (dress shields, belts, sleeves, sleeve protectors, etc.):
- - - - - Labels, figures, initials, shields, signs, crests, arm bands, lanyards and the like
- - - - - Belts, sleeves, sleeve protectors, dress shields and other accessories
- Of cotton:
- - - Undergarments
- - - Other:
undergarments:
337
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
2.5
2.5
35
2.5
2.5
35
35
35
338
Code
Description
39
40
50
91
99
6209 30 00
10
20
31
39
40
50
91
99
6209 90 00
10
20
31
39
40
50
91
99
6210
6210 10 00
11
15
17
30
41
42
43
49
50
61
69
71
72
73
79
81
82
89
91
92
99
6210 20 00
10
91
92
93
99
- - - - - Other
- - - Undergarments
- - - Other:
undergarments:
- - - - - Other
- - - Undergarments
- - - Other:
undergarments:
- - - - - Other
Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907:
- Of fabrics of heading 5602 or 5603:
- - - Men's or boys' outer garments:
- - - - Occupational:
- - - - - Of cotton
- - - - - Other:
- - - - - - One-piece combinations, designed to cover the upper and lower body, which in addition
to sleeves may comprise a collar, pockets and/or a hood, the whole garment being
manufactured from the same nonwoven
- - - - - - Other
- - - - Garments traditionally worn in Morocco
- - - - Other:
- - - - - Of cotton
- - - - - Other
- - - Women's or girls' outer garments:
- - - - Aprons, overalls and other occupational garments:
- - - - - Of cotton
- - - - - Other
- - - - Other:
- - - - - Of cotton
- - - - - Other
- - - Men's or boys' undergarments:
- - - - Of cotton
- - - - Other
- - - Women's or girls' undergarments:
- - - - Of cotton
- - - - Other
- Other garments, of the type described in subheadings 6201 11 to 6201 19:
- - - Coats
- - - Other:
- - - - Of cotton
- - - - Other
Rate of
duty (%)
2.5
2.5
35
2.5
2.5
35
35
35
2.5
2.5
35
2.5
2.5
35
35
35
2.5
2.5
35
2.5
2.5
35
20
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
Code
Description
6210 30 00
10
91
92
93
99
6210 40
10 00
90
11
19
30
41
42
43
49
91
92
99
6210 50
10 00
90
10
21
29
31
32
33
39
91
92
99
6211
6211 11 00
10
90
6211 12 00
10
90
6211 20 00
11
12
13
19
91
92
93
99
6211 31 00
11
12
19
21
29
30
90
6211 32 00
11
12
19
- Other garments, of the type described in subheadings 6202 11 to 6202 19:

- - - Coats
- - - Other:
- - - - Of cotton
- - - - Other
- Other men's or boys' garments:
- - - Diving suits
- - - Other:
- - - - Outer garments:
- - - - Occupational:
- - - - - Of cotton
- - - - - Other
- - - - Other:
- - - - - Of cotton
- - - - - Other
- - - Undergarments:
- - - - Of cotton
- - - - Other
- Other women's or girls' garments:
- - - Diving suits
- - - Other:
- - - - Outer garments:
- - - - - Garments traditionally worn in Morocco
- - - - - Aprons, overalls and other occupational garments:
- - - - - - Of cotton
- - - - - - Other
- - - - - Other:
- - - - - - Of wool or fine animal hair
- - - - - - Of man-made fibres
- - - - - - Of cotton
- - - - - - Other
- - - - Undergarments:
- - - - - Of cotton
- - - - - Other
Track suits, ski suits and swimwear, other garments:
- Swimwear:
- - Men's or boys':
- - - Other
- - Women's or girls':
- - - Other
- Ski suits:
- - - Men's or boys':
- - - - Of cotton
- - - Women's or girls':
- - - - Of cotton
- - - - Other
- Other garments, mens or boys:
- - - Track suits:
- - - - Complete
- - - - Trousers
- - - - Other
- - - Occupational:
- - - - Overalls, including bib and brace overalls
- - - - Other
- - - Other
- - Of cotton:
- - - Track suits:
- - - - Complete
- - - - Trousers
- - - - Other
339
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
340
Code
Description
21
29
30
90
6211 33 00
11
12
19
21
29
30
91
99
6211 39 00
11
12
19
21
29
30
90
6211 41 00
11
12
19
20
30
40
90
6211 42 00
11
12
19
20
30
40
90
6211 43 00
11
12
19
20
30
40
91
99
6211 49 00
11
12
19
20
30
40
90
6212
6212 10 00
10
90
6212 20 00
10
90
6212 30 00 00
- - - Occupational:
- - - - Other
- - - Other
- - - Track suits:
- - - - Complete
- - - - Trousers
- - - - Other
- - - Occupational:
- - - - Other
- - - Other:
- - - - Other
- - - Track suits:
- - - - Complete
- - - - Trousers
- - - - Other
- - - Occupational:
- - - - Other
- - - Other
- Other garments, womens or girls:
- - - Track suits:
- - - - Complete
- - - - Trousers
- - - - Other
- - - Aprons, overalls and other occupational garments
- - - Undergarments
- - - Other
- - Of cotton:
- - - Track suits:
- - - - Complete
- - - - Trousers
- - - - Other
- - - Undergarments
- - - Other
- - - Track suits:
- - - - Complete
- - - - Trousers
- - - - Other
- - - Undergarments
- - - Other:
- - - - Other
- - - Track suits:
- - - - Complete
- - - - Trousers
- - - - Other
- - - Undergarments
- - - Other
Brassires, girdles, corsets, braces, suspenders, garters and similar articles and parts
thereof, whether or not knitted or crocheted:
- Brassires:
- - - Brassires
- - - Other
- Girdles and panty-girdles:
- - - Girdles
- - - Other
- Corselettes
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
Code
Description
6212 90 00
10
90
6213
6213 10 00
11
19
91
99
6213 20 00
10
91
99
6213 90 00
11
19
91
99
- Other:
- - - Corset-belts
- - - Other
Handkerchiefs:
- Of silk or silk waste:
- - - Wholly or partially made by hand:
- - - - Of silk or silk waste (other than noil)
- - - - Other
- - - Mechanically made:
- - - - Of silk or silk waste (other than noil)
- - - - Other
- Of cotton:
- - - Of a value exceeding 15 U.C./kg net
- - - Other:
- - - - Wholly or partially made by hand
- - - - Mechanically made
- - - - Of flax
- - - - Other
- - - Mechanically made:
- - - - Of flax
- - - - Other
6214
6214 10 00 00
6214 20 00
10
90
6214 30 00 00
6214 40 00 00
6214 90 00
10
90
Shawls, scarves, mufflers, mantillas, veils and the like:

- - - Of wool
- - - Other
- Of synthetic fibres
- Of artificial fibres
- - - Of cotton
- - - Other
6215
6215 10 00 00
6215 20 00
10
90
6215 90 00
10
90
Ties, bow ties and cravats:

- - - Other
- - - Of wool
- - - Other
6216 00
Gloves, mittens and mitts:

- - - Diving gloves
- - - Other
10 00
90 00
6217
6217 10 00
11
19
30
40
91
99
6217 90 00
10
20
30
90
Other made up clothing accessories; parts of garments or of clothing accessories, other

than those of heading 6212:
- Accessories:
- - - Collars, collarettes, wimples, fallals, bodice-fronts, jabots, cuffs, yokes, lapels and similar articles for womens garments and undergarments:
- - - - Linen, made:
- - - - - Wholly or partially by hand
- - - - - Mechanically
- - - - Other
- - - Stockings, socks and sockettes, not knitted or crocheted
- - - Other clothing accessories (dress shields, belts, sleeves, sleeve protectors, etc.):
- - - - Labels, figures, initials, shields, signs, crests, arm bands, lanyards and the like
- - - - Belts of all kinds (including bandoliers), muffs, sleeve protectors and dress shields, shoulder
or other pads, other accessories
- Parts:
- - - Of cotton
- - - Other
341
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
2.5
35
35
35
35
35
35
2.5
35
35
35
35
35
35
2.5
2.5
2.5
35
2.5
2.5
2.5
2.5
2.5
2.5
342
CHAPTER 63
OTHER MADE UP TEXTILE ARTICLES; SETS;
WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
NOTES
1. Sub-Chapter I applies only to made up articles, of any textile fabric.
2. Sub-Chapter I does not cover:
a) goods of Chapters 56 to 62; or
b) worn clothing or other worn articles of heading 6309.
3. Heading 6309 applies only to the following goods:
a) articles of textile materials:
i) clothing and clothing accessories, and parts thereof;
ii) blankets and travelling rugs;
iii) bed linen, table linen, toilet linen and kitchen linen;
iv) furnishing articles, other than carpets of headings 5701 to 5705 and tapestries of heading 5805;
b) footwear and headgear of any material other than asbestos.
In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements:
i) they must show signs of appreciable wear, and
ii) they must be presented in bulk or in bales, sacks or similar packings.
ADDITIONAL NOTES
For the purposes of Sub-Chapter III:
1. Goods imported on behalf of the manufacturers concerned must be transported direct to the factory, (proof of use and inventory figures may be requested at a later date).
2. Goods imported by or on behalf of third parties for the purposes of honouring existing contracts with consumer companies
must be transported direct to the consumer companies warehouses under a bond to be remitted by the local Customs at
destination.
Code
Description
6301
6301 10 00 00
6301 20 00
10
90
6301 30 00
10
90
6301 40
10 00
90
10
90
6301 90
10 00
90
10
90
6302
6302 10 00
10
20
90
6302 21 00
10
90
6302 22
10 00
90
10
90
6302 29 00
11
19
91
99
I. OTHER MADE UP TEXTILE ARTICLES

Blankets and travelling rugs:
- Electric blankets
- Blankets (other than electric blankets) and travelling rugs, of wool or fine animal hair:
- - - Other
- Blankets (other than electric blankets) and travelling rugs, of cotton:
- - - Other
- Blankets (other than electric blankets) and travelling rugs, of synthetic fibres:
- - - Of nonwovens
- - - Other:
- - - - Other
- Other blankets and travelling rugs:
- - - Of nonwovens
- - - Other:
- - - - Other
Bed linen, table linen, toilet linen and kitchen linen:
- Bed linen, knitted or crocheted:
- Other bed linen, printed:
- - Of cotton:
- - - Wholly or partially made by hand
- - - Other
- - - Of nonwovens
- - - Other:
- - - - Other
- - - - Of flax
- - - Other:
- - - - Of flax
Rate of
duty (%)
35
35
35
35
35
20
35
35
20
35
35
35
35
35
35
35
20
35
35
35
35
35
35
Code
Description
6302 31 00
10
90
6302 32
10 00
90
10
90
6302 39 00
11
19
91
99
6302 40 00
10
20
90
6302 51 00
11
12
19
91
92
99
6302 52 00
10
90
6302 53
10 00
90
10
90
6302 59 00
10
90
6302 60 00 00
6302 91 00
10
90
6302 92 00
10
90
6302 93
10 00
90
10
90
6302 99 00
10
90
6303
6303 11 00 00
6303 12 00 00
6303 19 00
10
90
6303 91 00
10
20
91
99
6303 92 00
10
20
- Other bed linen:

- - Of cotton:
- - - Other
- - - Of nonwovens
- - - Other:
- - - - Other
- - - - Of flax
- - - Other:
- - - - Of flax
- Table linen, knitted or crocheted:
- Other table linen:
- - Of cotton:
- - - - Of yarns of different colours
- - - - Printed
- - - - Other
- - - Other:
- - - - Of yarns of different colours
- - - - Printed
- - - - Other
- - Of flax:
- - - Other
- - - Of nonwovens
- - - Other:
- - - - Other
- - - Other
- Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton
- Other:
- - Of cotton:
- - - Toilet linen, office linen and kitchen linen, knitted or crocheted
- - - Other
- - Of flax:
- - - Other
- - - Of nonwovens
- - - Other:
- - - - Toilet linen, office linen and kitchen linen, knitted or crocheted
- - - - Other
- - - Other
Curtains (including drapes) and interior blinds; curtain or bed valances:
- Knitted or crocheted:
- - Of cotton
- - - Other
- Other:
- - Of cotton:
- - - Net curtains
- - - Net curtain fabric
- - - Other:
- - - - Other
- - - Net curtains
343
Rate of
duty (%)
35
35
20
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
20
35
35
35
35
35
35
35
35
35
20
35
35
35
35
35
35
35
35
35
35
35
35
35
35
344
Code
Description
91
99
6303 99 00
10
20
91
99
6304
6304 11 00
10
20
90
6304 19
10 00
90
10
90
6304 91 00
10
20
90
6304 92 00
10
90
6304 93 00
10
21
29
90
6304 99 00
11
19
91
92
93
99
6305
6305 10
10 00
21 00
29
10
90
31
10
20
90
39
11
19
21
29
91
99
41 00
49 00
- - - Other:
- - - - Other
- - - Net curtains
- - - Other:
- - - - Other
Other furnishing articles, excluding those of heading 9404:
- Bedspreads:
- - Other:
- - - Of nonwovens
- - - Other:
- - - - Other
- Other:
- - Not knitted or crocheted, of cotton:
- - - Of felt
- - - Other
- - Not knitted or crocheted, of synthetic fibres:
- - - Of felt
- - - Other:
- - - - Linen:
- - - - - Wholly or partially by hand
- - - - - Other
- - - - Other
- - Not knitted or crocheted, of other textile materials:
- - - Linen:
- - - - Wholly or partially by hand
- - - - Other
- - - Other:
- - - - Of flax
- - - - Of silk
Sacks and bags, of a kind used for the packing of goods:
- Of jute or of other textile bast fibres of heading 5303:
- - - Other:
- - - - Of woven fabric of jute:
- - - - - Used:
- - - - - - Imported empty
- - - - - - Imported full:
- - - - - - - Seed bags as defined in current legislation
- - - - - - - Other
- - - - - Other:
- - - - - - Imported empty:
- - - - - - - Weighing less than 310 g/m
- - - - - - - Weighing 310 g/m or more but not more than 500 g/m
- - - - - - - Weighing more than 500 g/m
- - - - - - Imported full:
- - - - - - - Weighing less than 310 g/m:
- - - - - - - - Seed bags as defined in current legislation
- - - - - - - - Other
- - - - - - - Weighing 310 g/m or more but not more than 500 g/m:
- - - - - - - - Other
- - - - - - - Weighing more than 500 g/m:
- - - - - - - - Other
- - - - Other:
- - - - - Used:
- - - - - - Imported full
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
20
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
20
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
2.5
7.5
2.5
7.5
20
2.5
Code
Description
91 00
99 00
6305 20
10 00
21 00
29 00
91 00
99 00
6305 32
10 00
21 00
29 00
91 00
99 00
6305 33
10 00
21 00
29 00
91 00
99 00
6305 39
12
10
90
22 00
33 00
37 00
93 00
97 00
6305 90
10
10
90
21 00
29 00
30
10
90
91 00
99 00
6306
6306 11 00 00
6306 12 00 00
6306 19 00
10
90
6306 21 00 00
6306 22 00 00
6306 29 00 00
6306 31 00 00
6306 39 00
10
20
90
- - - - - Other:
- - - - - - Imported full
- Of cotton:
- - - Other:
- - - - Used:
- - - - - Imported empty
- - - - - Imported full
- - - - Other:
- Of man-made textile materials:
- - Flexible intermediate bulk containers:
- - - Other:
- - - - Used:
- - - - Other:
- - Other, of polyethylene or polypropylene strip or the like:
- - - Other:
- - - - Used:
- - - - Other:
- - Other:
- - - Of nonwovens:
- - - - Blanket bags with slide fasteners or Velcro closures
- - - - Other
- - - Other:
- - - - Used:
- - - - Other:
- - - Knitted or crocheted:
- - - Other:
- - - - Used:
- - - - - Imported empty:
- - - - - - Of fabrics of flax or of sisal
- - - - - - Other
- - - - - Imported full:
- - - - - - Of fabrics of flax or of sisal
- - - - - - Other
- - - - Other:
Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping
goods:
- Tarpaulins, awnings and sunblinds:
- - Of cotton
- - - Of flax
- - - Other
- Tents:
- - Of cotton
- Sails:
- - - Of cotton
- - - Of flax
- - - Other
345
Rate of
duty (%)
20
2.5
20
20
2.5
20
2.5
20
20
2.5
20
2.5
20
20
7.5
20
7.5
2.5
20
20
20
2.5
20
2.5
20
20
20
20
2.5
2.5
20
2.5
35
35
35
35
35
35
35
35
35
35
35
346
Code
Description
6306 41 00 00
6306 49
10 00
90 00
6306 91 00 00
6306 99
10 00
90 00
6307
6307 10
10 00
20 00
90
10
90
6307 20 00 00
6307 90
10 00
20 00
30 00
90
10
91
92
93
99
- Pneumatic mattresses:
- - Of cotton
- - - Of nonwovens
- - - Other
- Other:
- - Of cotton
- - - Of nonwovens
- - - Other
Rate of
duty (%)
35
35
35
35
20
35
Other made up articles, including dress patterns:

- Floor-cloths, dish-cloths, dusters and similar cleaning cloths:
- - - Of felt
- - - Of nonwovens
- - - Other:
- - - - Cloths, including dish-cloths and dusters
- - - - Other
- Life-jackets and life-belts
- Other:
- - - Fans and hand screens
- - - Other:
- - - - Of felt
- - - - Of nonwovens
- - - - Other:
- - - - - Strips for internally reinforcing belts, of a width of 12 mm or more but not more than 102 mm,
consisting of two strips of cotton or artificial fibres stuck together, with the edges of the narrower strip, hardened by impregnation with synthetic resins, covered by the folded edges of
the wider strip
- - - - - Other:
- - - - - - Dress patterns
- - - - - - Laces
- - - - - - Sanitary towels and tampons
- - - - - - Other
20
20
20
20
2.5
20
20
20
2.5
2.5
2.5
35
35
II. SETS
6308 00 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
10
III. WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS

6309 00 00
10
90
6310
6310 10
11
10
20
90
19
10
20
90
90
10
20
90
6310 90
11 00
12 00
19 00
20
10
20
90
90 00
Worn clothing and other worn articles:

- - - Worn clothing
- - - Other
Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine,
cordage, rope or cables, of textile materials:
- Sorted:
- - - For the manufacture of industrial articles or for industrial wiping:
- - - - For the manufacture of industrial articles:
- - - - - Of wool or of animal hair other than horsehair
- - - - - Of flax or cotton
- - - - Other:
- - - Other:
- - - - Of wool or of animal hair other than horsehair
- - - - Of flax or cotton
- Other:
- - - For the manufacture of industrial articles or for industrial wiping:
- - - - For the manufacture of industrial articles:
- - - - Other:
- - - Other
35
35
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
347
SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS,
SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF;
PREPARED FEATHERS AND ARTICLES MADE THEREWITH;
ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
CHAPTER 64
FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
NOTES
a) disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles.
These products are classified according to their constituent material;
b) footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);
c) worn footwear of heading 6309;
d) articles of asbestos (heading 6812);
e) orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021); or
f) toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).
2. For the purposes of heading 6406, the term parts does not include pegs, protectors, eyelets, hooks, buckles, ornaments,
braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods
of heading 9606.
3. For the purposes of this Chapter:
a) the terms rubber and plastics include woven fabrics or other textile products with an external layer of rubber or plastics
being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of
colour; and
b) the term leather refers to the goods of headings 4107 and 4112 to 4114.
4. Subject to Note 3 to this Chapter:
a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet
stays or similar attachments;
b) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with
the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.
SUBHEADING NOTE
1. For the purposes of subheadings 6402 12, 6402 19, 6403 12, 6403 19 and 6404 11, the expression sports footwear applies
only to:
a) footwear which is designed for a sporting activity and has, or has provision for, the attachment of, spikes, sprigs, stops,
clips, bars or the like;
b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.
Code
Description
6401
6401 10 00
10
21
29
30
41
49
91
99
6401 91 00
10
21
29
Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of
which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing,
plugging or similar processes:
- Footwear incorporating a protective metal toe-cap:
- - - Knee-boots:
- - - - Safety footwear
- - - - Other:
- - - - - With uppers of rubber
- - - - - With uppers of plastics
- - - Other:
- - - - Other:
- - - - - With uppers of rubber:
- - - - - - Ankle-boots and thigh-boots
- - - - - - Other
- - - - - With uppers of plastics:
- - - - - - Other
- Other footwear:
- - Covering the knee:
- - - Knee-boots:
- - - - Other:
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
348
Code
Description
30
41
49
91
99
6401 92 00
10
21
29
91
99
6401 99 00
10
21
29
91
99
6402
6402 12 00
10
90
6402 19 00
10
90
6402 20 00
11
19
91
99
6402 30 00
10
21
29
30
41
49
91
99
6402 91 00
10
21
29
91
93
99
6402 99 00
10
21
29
30
- - - Other:
- - - - Other:
- - - - - - Thigh-boots
- - - - - - Other
- - - - - - Other
- - Covering the ankle but not covering the knee:
- - - Safety footwear
- - - Other:
- - - - With uppers of rubber:
- - - - - Ankle-boots and over-shoes
- - - - - Other
- - - - With uppers of plastics:
- - - - - Ankle-boots and overshoes
- - - - - Other
- - Other:
- - - Other:
- - - - - Over-shoes
- - - - - Other
- - - - - Over-shoes
- - - - - Other
Other footwear with outer soles and uppers of rubber or plastics:
- Sports footwear:
- - Ski-boots, cross-country ski footwear and snowboard boots:
- - - With uppers of rubber
- - - With uppers of plastics
- - Other:
- - - With uppers of rubber
- - - With uppers of plastics
- Footwear with upper straps or thongs assembled to the sole by means of plugs:
- - - With uppers of rubber:
- - - - Sandals
- - - - Other
- - - With uppers of plastics:
- - - - Sandals
- - - - Other
- Other footwear, incorporating a protective metal toe-cap:
- - - Knee-boots:
- - - - Other:
- - - Other:
- - - - Other:
- - - - - - Other
- - - - - - Other
- Other footwear:
- - Covering the ankle:
- - - Other:
- - - - - Other
- - - - - Slippers and other indoor footwear
- - - - - Other
- - Other:
- - - Knee-boots:
- - - - Other:
- - - Other:
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
7.5
7.5
7.5
7.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
Code
Description
41
42
49
91
92
93
99
6403
6403 12 00
10
20
91
99
6403 19 00
10
20
91
99
6403 20 00
10
20
31
39
40
91
99
6403 30 00
10
20
91
99
6403 40 00
10
20
30
91
99
6403 51 00
10
21
29
40
91
99
6403 59 00
10
20
30
- - - - Other:
- - - - - - Sandals and bathing footwear
- - - - - - Other
- - - - - - Sandals and bathing footwear
- - - - - - Slippers and other indoor footwear
- - - - - - Other
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of
leather:
- Sports footwear:
- - Ski-boots, cross-country ski footwear and snowboard boots:
- - - With uppers of furskins
- - - Other:
- - - - With insoles of a length of less than 24 cm
- - - - With insoles of a length of 24 cm or more:
- - - - - For men
- - - - - For women
- - Other:
- - - Other:
- - - - - For men
- - - - - For women
- Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe:
- - - Other:
- - - - Sandals:
- - - - - With insoles of a length of less than 24 cm
- - - - - With insoles of a length of 24 cm or more:
- - - - - - For men
- - - - - - For women
- - - - Other:
- - - - - - For men
- - - - - - For women
- Footwear made on a base or platform of wood, not having an inner sole or a protective metal
toe-cap:
- - - Other:
- - - - - For men
- - - - - For women
- Other footwear, incorporating a protective metal toe-cap:
- - - Other:
- - - - Occupational footwear
- - - - Other:
- - - - - - For men
- - - - - - For women
- Other footwear with outer soles of leather:
- - - Other:
- - - - Slippers and other indoor footwear
- - - - Other:
- - - - - - For men
- - - - - - For women
- - Other:
- - - Other:
- - - - Babouches (as worn in Morocco)
- - - - Sandals:
349
Rate of
duty (%)
35
35
35
35
35
35
35
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
350
Code
Description
41
49
50
60
91
99
6403 91 00
10
21
29
40
91
99
6403 99 00
10
20
30
41
49
50
60
91
99
6404
6404 11 00
11
19
90
6404 19 00
11
19
90
6404 20 00
11
12
19
90
6405
6405 10 00
10
21
29
30
91
99
6405 20 00
10
20
30

- - - - - - For men
- - - - - - For women
- - - - Other:
- - - - - - For men
- - - - - - For women
- Other footwear:
- - - Other:
- - - - Other:
- - - - - - For men
- - - - - - For women
- - Other:
- - - Other:
- - - - Babouches (as worn in Morocco)
- - - - Sandals:
- - - - - - For men
- - - - - - For women
- - - - Other:
- - - - - - For men
- - - - - - For women
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of
textile materials:
- Footwear with outer soles of rubber or plastics:
- - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like:
- - - With uppers of textile materials:
- - - - Sports footwear
- - - - Other
- - - Other
- - Other:
- - - - Other
- - - Other
- Footwear with outer soles of leather or composition leather:
- - - - Sports footwear
- - - - Other
- - - Other
Other footwear:
- With uppers of leather or composition leather:
- - - With uppers of leather:
- - - - With outer soles of wood or of cork
- - - - Other
- - - With uppers of composition leather:
- - - - With outer soles of wood or of cork
- - - - Other:
- - - - - With outer soles of composition leather
- - - - - Other
- With uppers of textile materials:
- - - With uppers of artificial fur
- - - Other, with outer soles of wood or of cork
- - - Other:
- - - - With uppers of silk or waste silk (other than noil)
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
7.5
7.5
7.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
Code
Description
41
49
50
60
90
6405 90 00
10
20
31
39
40
50
90
6406
6406 10
10 00
20 00
30 00
90
10
20
80
6406 20 00
10
90
6406 91 00 00
6406 99
10
10
21
29
90
20
11
19
21
29
91
92
99
91 00
99
10
90
- - - - Other:
- - - - - Slippers:
- - - - - - With soles of plaiting materials:
- - - - - - - Of sisal
- - - - - - - Of other vegetable materials
- - - - - - Other
- - - - - Espadrilles (with canvas uppers and outer soles of plaited material)
- - - - - Other
- Other:
- - - Shoes with uppers of artificial fur
- - - Shoes made of wood or with outer soles of wood or of cork
- - - Other:
- - - - With outer soles of leather or composition leather:
- - - - - With uppers of rubber or plastics:
- - - - - - Slippers and other indoor footwear
- - - - - - Other
- - - - - Other
- - - - Footwear with outer soles of rubber or plastics
- - - - Other
Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar
articles, and parts thereof:
- Uppers and parts thereof, other than stiffeners:
- - - Of copper
- - - Of aluminium
- - - Other:
- - - - Of leather
- - - - Of textile materials
- - - - Other
- Outer soles and heels, of rubber or plastics:
- - - Of rubber
- - - Other
- Other:
- - Of wood
- - Of other materials:
- - - Gaiters, leggings and similar articles, and parts thereof:
- - - - Of composition leather or rubber
- - - - Of textile materials:
- - - - - Of knitted or crocheted fabrics
- - - - - Other
- - - - Of other materials
- - - Parts of shoes (including insoles and heel cushions) of any material other than metal:
- - - - Assemblies of uppers affixed to inner soles or to other sole components, but without outer
soles:
- - - - - With uppers of textile materials
- - - - - Other
- - - - Other:
- - - - - Insoles and other removable accessories:
- - - - - - Of textile materials
- - - - - - Other
- - - - - Other:
- - - - - - Of composition leather
- - - - - - Of rubber
- - - - - - Of other materials
- - - Other:
- - - - Other:
- - - - - Of textile materials
- - - - - Other
351
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
10
10
10
10
10
35
35
35
35
35
35
35
10
10
10
35
10
35
10
10
352
CHAPTER 65
HEADGEAR AND PARTS THEREOF
NOTES
a) worn headgear of heading 6309;
b) asbestos headgear (heading 6812); or
c) dolls hats, other toy hats or carnival articles of Chapter 95.
2. Heading 6502 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.
Code
Description
6501 00 00
11
19
90
6502 00 00
10
91
99
6503 00 00
11
19
20
31
39
40
51
59
60
91
99
6504 00 00
11
19
30
91
99
6505
6505 10 00
10
90
6505 90 00
11
19
30
91
99
Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims;
plateaux and manchons (including slit manchons), of felt:
- - - Of fur felt or of felt of wool and fur:
- - - - Hat-forms, bodies and hoods, neither blocked to shape nor with made brims
- - - - Other
- - - Other
Hat-shapes, plaited or made by assembling strips of any material, neither blocked to
shape, nor with made brims, nor lined, nor trimmed:
- - - Of wood shavings or strips, straw, bark, esparto, aloes, abaca, sisal or other unspun vegetable
fibres
- - - Other:
- - - - Of man-made fibres, plastics, paper strip or fibres covered with plastics
Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading
No. 6501, whether or not lined or trimmed:
- - - Not lined or trimmed:
- - - - Of fur felt or of felt of wool and fur
- - - - Other
- - - Lined or trimmed:
- - - - Of fur felt or of felt of wool and fur:
- - - - - For men
- - - - - For women or children:
- - - - - - With hatters lining or trimming
- - - - - - With milliners lining or trimming
- - - - Of wool felt:
- - - - - For men
- - - - Other:
- - - - - For men
Hats and other headgear, plaited or made by assembling strips of any material, whether or
not lined or trimmed:
- - - Not lined or trimmed:
- - - - Of wood shavings or strips, straw, bark, esparto, aloes, abaca, sisal or other unspun vegetable
fibres
- - - Lined or trimmed:
- - - - For men
- - - - For women or children:
- - - - - With hatters lining or trimming
- - - - - With milliners lining or trimming
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:
- Hair-nets:
- - - Of human hair
- - - Other
- Other:
- - - Berets, bonnets, skullcaps, fezzes, tarbouches and the like:
- - - - Knitted or crocheted, milled or felted
- - - - Other
- - - Peaked caps
- - - Other:
- - - - Not lined or trimmed
- - - - Lined or trimmed
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
Code
Description
6506
6506 10 00
10
90
6506 91 00
10
90
6506 92 00 00
6506 99 00
10
90
6507 00 00
10
90
Other headgear, whether or not lined or trimmed:

- Safety headgear:
- - - Of metal
- - - Other
- Other:
- - Of rubber or of plastics:
- - - Of rubber
- - - Of plastics
- - Of furskin
- - - Of metal
- - - Of other materials
Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear:
- - - Head-bands and linings
- - - Other
353
Rate of
duty (%)
7.5
7.5
35
35
35
35
35
35
35
354
CHAPTER 66
UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS,
RIDING-CROPS AND PARTS THEREOF
NOTES
a) measure walking-sticks or the like (heading 9017);
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 6603 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 6601 or 6602 are to be classified
separately and are not to be treated as forming part of those articles.
Code
6601
6601 10 00 00
6601 91 00 00
6601 99 00 00
6602 00
10 00
90 00
6603
6603 10
10 00
20 00
90 00
6603 20
10 00
90 00
6603 90
10 00
21 00
29 00
91 00
99 00
Description
Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and
similar umbrellas):
- Garden or similar umbrellas
- Other:
- - Having a telescopic shaft
- - Other
Walking-sticks, seat-sticks, whips, riding-crops and the like:
- - - With parts of ivory, tortoise-shell, yellow horn, amber, precious metal or metal clad with precious
metal
- - - Other
Parts, trimmings and accessories of articles of heading 6601 or 6602:
- Handles and knobs:
- - - Wholly or partly of semi-precious stones (natural, synthetic or reconstructed), of precious metal or of metal clad with precious metal
- - - Wholly or partly of ivory, tortoise-shell, yellow horn and the like
- - - Other
- Umbrella frames, including frames mounted on shafts (sticks):
- - - With parts of ivory, tortoise-shell, yellow horn, amber, precious metal or metal clad with precious
metal
- - - Other
- Other:
- - - Tips:
- - - - Wholly or partly of semi-precious stones (natural, synthetic or reconstructed), of precious
metal or of metal clad with precious metal
- - - - Other:
- - - - - Wholly or partly of ivory, tortoise-shell, yellow horn and the like
- - - - - Other
- - - Other:
- - - - With parts of ivory, tortoise-shell, yellow horn, amber, precious metal or metal clad with precious metal
- - - - Other
Rate of
duty (%)
35
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
355
CHAPTER 67
PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN;
NOTES
a) straining cloth of human hair (heading 5911);
b) floral motifs of lace, of embroidery or other textile fabric (Section XI);
c) footwear (Chapter 64);
d) headgear or hair-nets (Chapter 65);
e) toys, sports requisites or carnival articles (Chapter 95); or
f) feather dusters, powder-puffs or hair sieves (Chapter 96).
2. Heading 6701 does not cover:
a) articles in which feathers or down constitute only filling or padding (for example, bedding of heading 9404);
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 6702.
3. Heading 6702 does not cover:
a) articles of glass (Chapter 70); or
b) artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into
one another or similar methods.
Code
Description
6701 00
10 00
91
10
90
92 00
99 00
6702
Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down
and articles thereof (other than goods of heading 0505 and worked quills and scapes):
- - - Other:
- - - - Skins and other parts of birds with their feathers or down:
- - - - - Prepared goose skin, with the feathers removed but not the down, not cut up
- - - - - Other
- - - - Feathers, parts of feathers, and down
- - - - Other
11
19
90
Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit:
- Of plastics:
- - - Artificial flowers, foliage and fruit and parts thereof:
- - - - Parts
- - - - Other
- - - Articles made of artificial flowers, foliage or fruit
- Of other materials:
- - - Artificial flowers, foliage and fruit and parts thereof:
- - - - Parts
- - - - Other
- - - Articles made of artificial flowers, foliage or fruit
10 00
90 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:
- - - Human hair not further worked than dressed
- - - Other
6704 11 00 00
6704 19 00 00
6704 20 00
10
90
6704 90 00 00
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:
- - Complete wigs
- - Other
- Of human hair:
- - - Wigs, false beards, eyebrows and eyelashes, switches and the like
- - - Other
- Of other materials
6702 10 00
11
19
90
6702 90 00
6703 00
6704
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
356
SECTION XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS;
CERAMIC PRODUCTS; GLASS AND GLASSWARE
CHAPTER 68
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS
NOTES
a) goods of Chapter 25;
b) coated, impregnated or covered paper and paperboard of heading 4810 or 4811 (for example, paper coated with mica
powder or graphite, bituminized or asphalted paper);
c) coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminized or asphalted fabric);
e) tools or parts of tools, of Chapter 82;
f) lithographic stones of heading 8442;
g) electrical insulators (heading 8546) or fittings of insulating material of heading 8547;
h) dental burrs (heading 9018);
ij) articles of Chapter 91 (for example, clocks and clock cases);
k) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
l) articles of Chapter 95 (for example, toys, games and sports requisites);
m) articles of heading 9602, if made of materials specified in Note 2 b) to Chapter 96, or of heading 9606 (for example, buttons), 9609 (for example, slate pencils) or 9610 (for example, drawing slates); or
n) articles of Chapter 97 (for example, works of art).
2. In heading 6802 the expression worked monumental or building stone applies not only to the varieties of stone referred to
in heading 2515 or 2516 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly
worked; it does not, however, apply to slate.
Code
Description
6801 00
10 00
90 00
6802
6802 10 00
11
19
90
6802 21 00
10
20
90
6802 22 00 00
6802 23 00 00
6802 29 00
10
90
6802 91 00
10
21
29
30
41
49
90
Setts, curbstones and flagstones, of natural stone (except slate):

- - - Of marble
- - - Other
Worked monumental or building stone (except slate) and articles thereof, other than goods
of heading 6801; 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):
- 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:
- - - Mosaic cubes; artificially coloured granules, chippings and powders:
- - - - Of marble
- - - - Other
- - - Other
- Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even
surface:
- - Marble, travertine and alabaster:
- - - Marble
- - - Alabaster
- - - Other
- - Other calcareous stone
- - Granite
- - Other stone:
- - - Articles of flint, for lining crushers
- - - Other
- Other:
- - Marble, travertine and alabaster:
- - - Marble
- - - Other:
- - - - Moulded or turned, but not further worked:
- - - - - Alabaster
- - - - - Other
- - - - Polished, decorated or otherwise worked, but not carved:
- - - - - Alabaster
- - - - - Other:
- - - - - - Of a net weight of less than 10 kg
- - - - - - Other
- - - - Carved
Rate of
duty (%)
35
27.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
Code
Description
6802 92 00
21
29
90
- - Other calcareous stone:

- - - Moulded or turned, but not further worked
- - - Polished, decorated or otherwise worked, but not carved
- - - Carved
- - Granite:
- - - Polished, decorated or otherwise worked, but not carved:
- - - - Of a net weight of less than 10 kg
- - - - Other
- - - Carved
- - Other stone:
- - - Polished, decorated or otherwise worked, but not carved:
- - - - Of a net weight of less than 10 kg
- - - - Other
- - - Carved
11
13
19
30
90
Worked slate and articles of slate or of agglomerated slate:

- - - Blocks, plates or slabs; writing or drawing slates, roofing and wall slates:
- - - - Not polished:
- - - - - Roofing and wall slates
- - - - - Slabs
- - - - - Other
- - - - Polished
- - - Other
10
20
90
6802 93 00
10
21
29
90
6802 99 00
10
6803 00 00
6804
6804 10 00
11
19
90
6804 21 00 00
6804 22
20 00
80
11
19
90
6804 23 00 00
6804 30 00
10
20
30
90
6805
6805 10 00 00
6805 20 00 00
6805 30 00
10
90
6806
6806 10 00 00
6806 20
10 00
90 00
6806 90 00 00
6807
6807 10 00
10
90
6807 90 00
10
90
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:
- Millstones and grindstones for milling, grinding or pulping:
- - - Of agglomerated abrasives:
- - - - Of natural or synthetic diamond
- - - - Other
- - - Other
- Other millstones, grindstones, grinding wheels and the like:
- - Of agglomerated synthetic or natural diamond
- - Of other agglomerated abrasives or of ceramics:
- - - Ring-shaped millstones of an internal diameter (bore) exceeding 120 mm, of a width of
70 mm or more, of a wall thickness of at least 10 mm, weighing 1 800 kg or more each
- - - Other:
- - - - Of agglomerated abrasives:
- - - - - Artificial
- - - - - Natural
- - - - Other
- - Of natural stone
- Hand sharpening or polishing stones:
- - - Of agglomerated abrasives
- - - Of natural stone
- - - Of earthenware
- - - Other
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:
- On a base of woven textile fabric only
- On a base of paper or paperboard only
- On a base of other materials:
- - - On a base of woven fabric combined with paper or paperboard
- - - On a base of vulcanized fibres or other materials
Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays,
foamed slag and similar expanded mineral materials; mixtures and articles of heatinsulating, sound-insulating or sound-absorbing mineral materials, other than those of
heading No. 6811 or 6812 or of Chapter 69:
- Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets
or rolls
- Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof):
- - - Perlite
- - - Other
- Other
Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch):
- In rolls:
- - - For protecting motor vehicle bodywork
- - - Other
- Other:
- - - For protecting motor vehicle bodywork
- - - Other
357
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
10
35
27.5
27.5
27.5
27.5
27.5
27.5
27.5
35
35
35
35
2.5
2.5
7.5
7.5
27.5
27.5
27.5
27.5
358
Code
Description
6808 00 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
6809
Articles of plaster or of compositions based on plaster:

- Boards, sheets, panels, tiles and similar articles, not ornamented:
- - Faced or reinforced with paper or paperboard only
- - Other
- Other articles:
- - - Statuettes, bowls, cups, vases, ashtrays and similar ornamental articles
- - - Other
6809 11 00 00
6809 19 00 00
6809 90
10 00
90 00
6810
6810 11 00 00
6810 19 00
10
90
6810 91 00
11
19
90
6810 99
10 00
20 00
90 00
6811
6811 10 00
10
90
6811 20 00
11
19
90
6811 30 00
11
19
90
6811 90 00
11
12
19
91
92
99
6812
6812 50 00
10
90
6812 60
11 00
19 00
91 00
99 00
6812 70
11 00
19 00
Articles of cement, of concrete or of artificial stone, whether or not reinforced:

- Tiles, flagstones, bricks and similar articles:
- - Building blocks and bricks
- - Other:
- - - Of light concrete (with a basis of bimskies, granulated slag, etc.)
- - - Other
- Other articles:
- - Prefabricated structural components for building or civil engineering:
- - - Plates, sheets, panels, tiles and the like, not decorated:
- - - - Of light concrete (with a basis of bimskies, granulated slag, etc.)
- - - - Other
- - - Other
- - Other:
- - - Statuettes, bowls, cups, vases, ashtrays and similar ornamental articles
- - - Tubes and pipes
- - - Other
Articles of asbestos-cement, of cellulose fibre-cement or the like:
- Corrugated sheets:
- - - Of asbestos-cement
- - - Of cellulose-fibre cement or the like
- Other sheets, panels, tiles and similar articles:
- - - Of asbestos-cement:
- - - - Tiles (including slates)
- - - - Sheets and panels
- Tubes, pipes and tube or pipe fittings:
- - - - High pressure conduits without socket joint
- - - - Other
- Other articles:
- - - - Roofing or coating materials and accessories therefor
- - - - Other building materials
- - - - Other
- - - Of cellulose-fibre cement or the like:
- - - - Roofing materials
- - - - Other building materials
- - - - Other
Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos
and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread,
woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than
goods of heading 6811 or 6813:
- Clothing, clothing accessories, footwear and headgear:
- - - Of asbestos
- - - Other
- Paper, millboard and felt:
- - - Of asbestos containing added rubber:
- - - - Whether or not reinforced or coated with graphite, for the manufacture of gaskets, washers
and similar joints for heat engines, of a thickness of 0.2 mm or more, in rolls or in sheets,
imported by the manufacturers concerned and transported direct to the factory
- - - - Other
- - - Other:
- - - - For the manufacture of gaskets, washers and similar joints for heat engines, of a thickness
of 0.2 mm or more, in rolls or in sheets, imported by the manufacturers concerned and
transported direct to the factory
- - - - Other
- Compressed asbestos fibre jointing, in sheets or rolls:
- - - Of asbestos containing added rubber:
- - - - Whether or not reinforced or coated with graphite, for the manufacture of gaskets, washers
and similar joints for heat engines, of a thickness of 0.2 mm or more, in rolls or in sheets,
- - - - Other
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
20
35
20
35
20
35
Code
Description
99
- - - Other:
- - - - For the manufacture of gaskets, washers and similar joints for heat engines, of a thickness
of 0.2 mm or more, imported by the manufacturers concerned and transported direct to the
factory
- - - - Other
- Other:
- - - Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and
magnesium carbonate:
- - - - Fabricated asbestos fibres (e.g., carded, dyed)
- - - - Mixtures
- - - Yarn:
- - - - Of asbestos:
- - - - - Yarn with steel core
- - - - - Other
- - - - Other
- - - Cords and string, whether or not plaited:
- - - - Of asbestos
- - - - Other
- - - Knitted or crocheted fabrics:
- - - - Of asbestos
- - - - Other
- - - Other:
- - - - Plaits and the like:
- - - - - Plaits of asbestos for the manufacture of gaskets, washers and similar joints for heat engines, whether or not reinforced or coated with graphite, cut to size or shape or in rolls,
- - - - - Other
- - - - Other:
- - - - - Floor, ceiling and wall tiles of asbestos with added fillers and bonding agents other than
cement or plastics
- - - - - Other
10
20
90
6813 90 00 00
Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs,
washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos,
of other mineral substances or of cellulose, whether or not combined with textile or other
materials:
- Brake linings and pads:
- - - Segments and rolls
- - - Discs and washers
- - - Plates and sheets
- Other
91 00
99 00
6812 90
10
10
90
20
11
19
90
30
10
90
40
10
90
90
11
19
91
6813
6813 10 00
6814
6814 10 00 00
6814 90 00
10
90
6815
6815 10 00 00
6815 20 00 00
6815 91 00
10
90
6815 99
10 00
90
10
90
Worked mica and articles of mica, including agglomerated or reconstituted mica, whether
or not on a support of paper, paperboard or other materials:
- Plates, sheets and strip of agglomerated or reconstituted mica, whether or not on a support
- Other:
- - - Sheets or flakes of Mica
- - - Other
Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included:
- Non-electrical articles of graphite or other carbon
- Articles of peat
- Other articles:
- - Containing magnesite, dolomite or chromite:
- - - Unfired bricks, of chromite
- - - Articles of refractory material, agglomerated by a chemical bonding agent but unfired, of magnesite or containing dolomite or chromite but not including unfired chromite bricks
- - Other:
- - - Standard shape pots for raising plants, composed of wood fibres, a complete fertilizer of vegetable materials, various chemical fertilizers and peat, for transporting and transplanting
plants
- - - Other:
- - - - Articles of refractory material, agglomerated by a chemical bonding agent but unfired
- - - - Other
359
Rate of
duty (%)
20
35
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
35
20
35
35
2.5
35
35
35
35
7.5
27.5
27.5
2.5
27.5
27.5
27.5
10
27.5
27.5
360
CHAPTER 69
CERAMIC PRODUCTS
NOTES
1. This Chapter applies only to ceramic products which have been fired after shaping. Headings 6904 to 6914 apply only to
such products other than those classifiable in headings 6901 to 6903.
a) products of heading 2844;
b) articles of heading 6804;
c) articles of Chapter 71 (for example, imitation jewellery);
d) cermets of heading 8113;
e) articles of Chapter 82;
f) electrical insulators (heading 8546) or fittings of insulating material of heading 8547;
g) artificial teeth (heading 9021);
h) articles of Chapter 91 (for example, clocks and clock cases);
ij) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
k) articles of Chapter 95 (for example, toys, games and sports requisites);
l) articles of heading 9606 (for example, buttons) or of heading 9614 (for example, smoking pipes); or
m) articles of Chapter 97 (for example, works of art).
Code
Description
Rate of
duty (%)
I. GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS,

AND REFRACTORY GOODS
6901 00 00
10
90
6902
6902 10 00 00
6902 20 00
10
21
29
30
90
6902 90 00
10
21
29
30
90
6903
6903 10 00 00
6903 20
10 00
20 00
90
10
20
90
6903 90 00
10
20
91
93
99
Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths:
- - - Bricks weighing more than 650 kg/m
- - - Other
Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other
than those of siliceous fossil meals or similar siliceous earths:
- Containing, by weight, singly or together, more than 50% of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3
- Containing, by weight, more than 50% of alumina (Al2O3), of silica (SiO2) or of a mixture or compound of these products:
- - - Of silica, containing 93% or more of silica (SiO2)
- - - Silico-aluminous:
- - - - Containing more than 7% but less than 45% of alumina (Al2O3)
- - - - Containing 45% or more of alumina (Al2O3)
- - - Aluminous
- - - Other
- Other:
- - - Based on magnesite, dolomite or chromite
- - - Aluminous:
- - - - Containing more than 7% but less than 45% of alumina (Al2O3)
- - - - Containing 45% or more of alumina (Al2O3)
- - - Silico-aluminous
- - - Other
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:
- Containing by weight more than 50% of graphite or other carbon or of a mixture of these products
- Containing by weight more than 50% of alumina (Al2O3) or of a mixture or compound of alumina
and of silica (SiO2):
- - - Tubular rolls for oven soles
- - - Saggars for furnaces and ovens
- - - Other:
- - - - Containing less than 45% of alumina (Al2O3)
- - - - Containing 45% or more but not more than 90% of alumina (Al2O3)
- - - - Other
- Other:
- - - Based on graphite, plumbago or other carbon derivatives
- - - Based on magnesite, dolomite or chromite
- - - Other:
- - - - Containing more than 90% of metallic oxides
- - - - Containing less than 45% of alumina (Al2O3)
- - - - Other
27.5
27.5
2.5
27.5
20
20
27.5
27.5
27.5
27.5
27.5
27.5
27.5
2.5
7.5
7.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
Code
Description
361
Rate of
duty (%)
II. OTHER CERAMIC PRODUCTS

6904
6904 10 00
11
19
91
99
6904 90 00
11
19
91
99
6905
6905 10 00
10
90
6905 90 00 00
6906 00 00
10
90
6907
6907 10 00
10
21
29
30
91
92
99
6907 90 00
11
19
20
91
92
99
6908
6908 10 00
10
21
29
40
91
92
99
6908 90 00
11
19
30
Ceramic building bricks, flooring blocks, support or filler tiles and the like:
- Building bricks:
- - - Of earthenware:
- - - - Bricks, solid or perforated
- - - - Other
- - - Of other ceramic materials:
- - - - Of stoneware
- - - - Other
- Other:
- - - - Bricks, solid or perforated
- - - - Other
- - - - Of stoneware
- - - - Other
Roofing tiles, chimney-pots, cowls, chimney-liners, architectural ornaments and other ceramic constructional goods:
- Roofing tiles:
- - - Other
- Other
Ceramic pipes, conduits, guttering and pipe fittings:
- - - Of other ceramic materials
Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes
and the like, whether or not on a backing:
- 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:
- - - Mosaic tiles and cubes, the biggest side of which does not exceed 5 cm
- - - Other:
- - - - Of earthenware:
- - - - - Double tiles of the Spaltplatten type
- - - - - Other
- - - - Of other ceramic materials:
- - - - - Other:
- - - - - - Of stoneware
- - - - - - Of faience or fine pottery
- - - - - - Other
- Other:
- - - - Double tiles of the Spaltplatten type
- - - - Other
- - - - Other:
- - - - - Of stoneware
- - - - - Of faience or fine pottery
- - - - - Other
Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and
the like, whether or not on a backing:
- 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:
- - - Mosaic tiles and cubes, the biggest side of which does not exceed 5 cm
- - - Other:
- - - - Of earthenware:
- - - - - Other
- - - - Of other ceramic materials:
- - - - - Other:
- - - - - - Of stoneware
- - - - - - Of faience or fine pottery
- - - - - - Other
- Other:
- - - - Other
35
35
35
35
35
35
35
35
35
35
35
27.5
27.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
362
Code
Description
91
92
99
6909
6909 11
11 00
19 00
90 00
6909 12 00
10
20
90
6909 19 00
10
20
90
6909 90 00
10
90
6910
6910 10 00 00
6910 90 00
10
20
90
6911
6911 10 00
11
19
30
91
99
6911 90 00
10
91
99
6912 00 00
10
20
31
39
90
- - - - Other:
- - - - - Of stoneware
- - - - - Of faience or fine pottery
- - - - - Other
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:
- - Of porcelain or china:
- - - Articles for technical uses:
- - - - For textile machines
- - - - Other
- - - Other
- - Articles having a hardness equivalent to 9 or more on the Mohs scale:
- - - Bricks for lining crushers and grinders
- - - Balls for grinding enamels
- - - Other
- - Other:
- - - Bricks for lining crushers and grinders
- - - Balls for grinding enamels
- - - Other
- Other:
- - - Of porcelain
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures:
- Of porcelain
- Other:
- - - Of stoneware
- - - Of faience or fine pottery
- - - Other
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china:
- Tableware and kitchenware:
- - - White or single-coloured:
- - - - Tea or coffee services
- - - - Other articles
- - - Other:
- - - - Tea or coffee services
- - - - - Not gold- or silver-plated
- - - - - Wholly or partially gold- or silver-plated
- Other:
- - - White or single-coloured
- - - Other:
- - - - Not gold- or silver-plated
- - - - Wholly or partially gold- or silver-plated
Ceramic tableware, kitchenware, other household articles and toilet articles, other than of
porcelain or china:
- - - Of stoneware
- - - Of faience or fine pottery:
- - - - White or single-coloured
- - - - Other
6913
6913 10 00 00
6913 90 00
10
20
30
90
Statuettes and other ornamental ceramic articles:

- Of porcelain
- Other:
- - - Of stoneware
6914
6914 10 00
Other ceramic articles:

- Of porcelain or china:
- - - Spring lever stoppers, etc.
- - - Heads for spring lever stoppers
- - - Other
- Other:
- - - Of stoneware
- - - Of imitation porcelain
- - - Other
10
20
90
6914 90 00
10
20
30
40
90
Rate of
duty (%)
35
35
35
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
20
20
20
20
20
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
363
CHAPTER 70
GLASS AND GLASSWARE
NOTES
a) goods of heading 3207 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules
or flakes);
b) articles of Chapter 71 (for example, imitation jewellery);
c) optical fibre cables of heading 8544, electrical insulators (heading 8546) or fittings of insulating material of heading 8547;
d) optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;
e) lamps or lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or
parts thereof of heading 9405;
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 7003, 7004 and 7005:
a) glass is not regarded as worked by reason of any process it has undergone before annealing;
b) cutting to shape does not affect the classification of glass in sheets;
c) the expression absorbent, reflecting or non-reflecting layer means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of
the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.
3. The products referred to in heading 7006 remain classified in that heading whether or not they have the character of articles.
4. For the purposes of heading 7019, the expression glass wool means:
a) mineral wools with a silica (SiO2) content not less than 60% by weight;
b) mineral wools with a silica (SiO2) content less than 60% but with an alkaline oxide (K2O or Na2O) content exceeding 5%
by weight or a boric oxide (B2O3) content exceeding 2% by weight.
Mineral wools which do not comply with the above specifications fall in heading 6806.
5. Throughout the Nomenclature, the expression glass includes fused quartz and other fused silica.
SUBHEADING NOTE
1. For the purposes of subheadings 7013 22, 7013 33 and 7013 91, the expression lead crystal means only glass having a
minimum lead monoxide (PbO) content by weight of 24%.
ADDITIONAL NOTES
1.- Where headings are divided into subheadings according to different varieties of glass, fused silica and fused quartz and articles of fused silica or fused quartz are to be classified in the subheading "Other glass" or "Articles of other glass" except
where specifically designated in another subheading.
2.- The term "decorated" is not taken to apply to ornaments obtained by simple moulding but not further worked, nor to trademarks, manufacturers' or users' names, indications of origin, size or capacity, graduations or calibrations however obtained,
even if such marks or indications are framed.
Grinding, with or without subsequent polishing, of the neck or the edges with a view to improving the adhesion of the stopper
or the stability of the base or to removing punty marks, is not taken to constitute "cutting".
3.- For the purposes of this Chapter:
the expression "glass having a low coefficient of expansion" shall be taken to mean glass resistant to temperature changes,
-6
having a coefficient of expansion of less than 5 x 10 .
Code
Description
7001 00
10 00
91 00
99
10
90
7002
7002 10 00 00
7002 20 00
10
90
7002 31 00
10
90
Cullet and other waste and scrap of glass; glass in the mass:
- - - Enamel glass in the mass
- - - Waste and scrap of glass; glass in the mass:
- - - - Optical glass in the mass
- - - - Other:
- - - - - Waste and scrap of glass
- - - - - Other
Glass in balls (other than microspheres of heading 7018), rods or tubes, unworked:
- Balls
- Rods:
- - - Of enamel glass
- - - Other
- Tubes:
- - Of fused quartz or other fused silica:
- - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
364
Code
Rate of
duty (%)
Description
-6
7002 32 00
10
90
7002 39 00
10
91
99
7003
7003 12
10 00
20
10
20
91
99
90 00
7003 19
10 00
20
10
90
90
10
90
7003 20
10
10
91
99
90
10
90
7003 30
10
10
21
29
30
40
50
91
99
90
10
90
7004
7004 20
10 00
20
10
90
90
10
90
- - Of other glass having a linear coefficient of expansion not exceeding 5x10 per Kelvin within a
temperature range of 0C to 300C:
- - - Other
- - Other:
- - - Other:
- - - - Of crystal
- - - - Of other glass
Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked:
- Non-wired sheets:
- - Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer:
- - - Optical glass
- - - Other, rectangular (including square):
- - - - Unworked plate glass
- - - - Other cast or rolled glass:
- - - - - Heat-absorbing glass, other radiation-absorbing glass and glass with a low coefficient of
expansion
- - - - - Other:
- - - - - - Opacified or flashed
- - - - - - Coloured
- - - Other
- - Other:
- - - Optical glass
- - - Other, rectangular (including square):
- - - - Other cast or rolled glass
- - - Other:
- - - - Plinths
- - - - Other
- Wired sheets:
- - - Rectangular (including square):
- - - - Other cast or rolled glass:
- - - - - Coloured
- - - - - Other
- - - Other:
- - - - Plinths
- - - - Other
- Angles, shapes and sections:
- - - Rectangular (including square):
- - - - Wired:
- - - - - Unworked plate glass
- - - - - Other cast or rolled glass:
- - - - - - Coloured
- - - - - - Other
- - - - Other:
- - - - - Unworked plate glass, not wired
- - - - - Other cast or rolled glass, not wired:
- - - - - - Heat-absorbing glass, other radiation-absorbing glass and glass with a low coefficient of
expansion
- - - - - - Other:
- - - - - - - Opacified or flashed
- - - - - - - Other:
- - - - - - - - Not coloured
- - - - - - - - Coloured
- - - Other:
- - - - Plinths
- - - - Other
Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or
non-reflecting layer, but not otherwise worked:
- Glass, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent,
reflecting or non-reflecting layer:
- - - Optical glass
- - - Drawn glass and blown glass ("window glass"), unworked, in rectangular (including square)
sheets:
- - - - Of a thickness exceeding 3.5 mm
- - - - Of a thickness not exceeding 3.5 mm
- - - Other:
- - - - Plinths
- - - - Other
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
7004 90
10
10
20
90
20
11
19
90
90
10
90
7005
7005 10
10 00
20
11
19
90
90
10
90
7005 21
10 00
20 00
30
11
19
90
90
10
90
7005 29
10 00
20
10
21
29
90
90
10
91
99
7005 30
10
10
21
29
90
90
10
91
99
7006 00
12 00
92
10
91
99
- Other glass:
- - - Optical glass:
- - - - In blocks
- - - - In plates
- - - - Other
- - - Other, drawn glass and blown glass ("window glass"), unworked, in rectangular (including
square) sheets:
- - - - Of a thickness exceeding 3.5 mm:
- - - - - Of a length not exceeding 162 cm, of a width not exceeding 60 cm
- - - - - Other
- - - Other:
- - - - Plinths
- - - - Other
Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked:
- Non-wired glass, having an absorbent, reflecting or non-reflecting layer:
- - - Optical glass
- - - Other, cast or rolled (window glass), in rectangular (including square) sheets:
- - - - Of a thickness of 5 mm or more but not more than 8 mm of a surface area:
- - - - - Not exceeding 1.20 m
- - - - - Exceeding 1.20 m
- - - - Other
- - - Other:
- - - - Plinths
- - - - Other
- Other non-wired glass:
- - Coloured throughout the mass (body tinted), opacified, flashed or merely surface ground:
- - - Optical glass
- - - Other, opacified
- - - - Of a thickness of 5 mm or more but not more than 8 mm of a surface area:
- - - - - Not exceeding 1.20 m
- - - - - Exceeding 1.20 m
- - - - Other
- - - Other:
- - - - Plinths
- - - - Other
- - Other:
- - - Optical glass
- - - - Opacified
- - - - Other:
- - - - - Of a thickness of 5 mm or more but not more than 8 mm of a surface area:
- - - - - - Not exceeding 1.20 m
- - - - - - Exceeding 1.20 m
- - - - - Other
- - - Other:
- - - - Plinths
- - - - Other:
- - - - - Engraved, painted or otherwise decorated
- - - - - Other
- Wired glass:
- - - Cast or rolled (window glass), in rectangular (including square) sheets:
- - - - Opacified
- - - - Other:
- - - - - Of a thickness of 5 mm or more but not more than 8 mm of a surface area:
- - - - - - Not exceeding 1.20 m
- - - - - - Exceeding 1.20 m
- - - - - Other
- - - Other:
- - - - Plinths
- - - - Other:
- - - - - Other
Glass of heading No. 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled
or otherwise worked, but not framed or fitted with other materials:
- - - Optical glass
- - - Other:
- - - - Plinths
- - - - Other:
- - - - - Other
365
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
366
Code
Description
7007
Rate of
duty (%)
7007 21 00 00
7007 29 00 00
Safety glass, consisting of toughened (tempered) or laminated glass:

- Toughened (tempered) safety glass:
- - Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels:
- - - Flat, rectangular (including square), of a length not exceeding 180 cm and of a width not exceeding 110 cm
- - - Other:
- - - - Enamelled
- - - - Other
- - Other:
- - - Flat, rectangular (including square), of a length not exceeding 180 cm and of a width not exceeding 110 cm
- - - Other:
- - - - Enamelled
- - - - Other
- Laminated safety glass:
- - Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels
- - Other
35
35
7008 00 00 00
Multiple-walled insulating units of glass
7.5
7009
7009 10 00 00
Glass mirrors, whether or not framed, including rear-view mirrors:

- Rear-view mirrors for vehicles
- Other:
- - Unframed
- - Framed
7007 11
10 00
90
10
90
7007 19
10 00
90
10
90
7009 91 00 00
7009 92 00 00
7010
7010 10 00
10
90
7010 20 00
11
19
91
99
7010 90
11 00
12 00
13 00
14
11
19
91
99
19
10
20
30
91
99
21 00
22 00
23 00
Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a
kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids
and other closures, of glass:
- Ampoules:
- - - Of a capacity exceeding 30 cm
- - - Other
- Stoppers, lids and other closures:
- - - Not cut, frosted, engraved or decorated:
- - - - Of colourless glass
- - - - Of coloured glass
- - - Cut, frosted, engraved or decorated otherwise than by moulding:
- - - - Of crystal
- Other:
- - - Of a capacity exceeding 1 litre:
- - - - Carboys, bottles, flasks, jars, pots, tubular containers and the like, of a kind used for the
conveyance or packing of goods:
- - - - - Of neutral glass, not cut, ground, or decorated otherwise than by moulding, of a capacity of
less than 260 cl:
- - - - - - For packing pharmaceutical goods (for retail sale) manufactured in Morocco by Stateapproved manufacturers, imported by or for the manufacturers concerned, and transported
direct to the factory (proof of use and inventory figures may be requested at a later date)
- - - - - - For preserving human blood and plasma, imported by or for the National Blood Transfusion
Centre
- - - - - Of glass having a low coefficient of expansion
- - - - - Other:
- - - - - - Not cut, frosted, engraved or decorated:
- - - - - - - Of colourless glass
- - - - - - - Of coloured glass
- - - - - - Cut, frosted, engraved or decorated otherwise than by moulding:
- - - - - - - Of crystal
- - - - - - - Of other glass
- - - - Other:
- - - - - Of crystal
- - - - - Of other glass, not cut, frosted, engraved or decorated
- - - - - Other:
- - - - - - Tableware and kitchenware
- - - - - - Other
- - - Of a capacity exceeding 0.33 Iitre but not exceeding 1 Iitre:
- - - - - Of neutral glass, not cut, ground or decorated otherwise than by moulding:
Centre
35
35
35
35
35
35
35
35
35
27.5
27.5
35
35
35
35
7.5
10
35
35
35
35
35
35
35
35
35
35
7.5
10
35
Code
Description
24
91
99
- - - - - Other:
- - - - - - - Of crystal
- - - - Other:
- - - - - Other:
- - - - - - Other
- - - Of a capacity exceeding 0.15 Iitre but not exceeding 0.33 Iitre:
Centre
- - - - - Of ordinary glass, not cut, ground or decorated otherwise than by moulding, solely for packing pharmaceutical goods imported by the manufacturers concerned, or for them for the
purpose of honouring existing contracts
- - - - - Other:
- - - - - - - Of crystal
- - - - Other:
- - - - - Other:
- - - - - - Other
- - - Of a capacity not exceeding 0.15 litre:
Centre
- - - - - Of ordinary glass, not cut, ground or decorated otherwise than by moulding, solely for packing pharmaceutical goods imported by the manufacturers concerned, or for them for the
purpose of honouring existing contracts
- - - - - Other:
- - - - - - - Of crystal
- - - - Other:
- - - - - Other:
- - - - - - Other
7011 10 00 00
7011 20 00 00
7011 90 00 00
Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like:
- For electric lighting
- For cathode-ray tubes
- Other
11
19
91
99
29
10
20
30
91
99
31 00
32 00
33 00
34 00
35
11
19
91
99
39
10
20
30
91
99
91 00
92 00
93 00
94 00
95
11
19
91
99
99
10
20
30
7011
367
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
7.5
7.5
35
35
35
35
35
35
35
35
35
35
35
7.5
7.5
35
35
35
35
35
35
35
35
35
35
35
7.5
7.5
7.5
368
Code
Description
7012 00 00
11
19
91
99
7013
7013 10 00
11
19
91
99
7013 21 00 00
7013 29 00
10
21
29
90
7013 31 00 00
7013 32 00 00
7013 39 00
10
90
7013 91 00 00
7013 99 00
10
90
7014 00
10
10
20
90
90
10
90
7015
7015 10 00
10
90
7015 90 00
10
90
7016
7016 10
10 00
90
10
90
7016 90
10 00
90
10
91
99
Glass inners for vacuum flasks or for other vacuum vessels:

- - - Unfinished:
- - - - Of glass having a low coefficient of expansion
- - - Finished:
- - - - Of a capacity not exceeding 3 litres
- - - - Of a capacity exceeding 3 litres
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018):
- Of glass-ceramics:
- - - Not cut, frosted, engraved or decorated:
- - - - Glasses other than stemmed glasses
- - - - Other
- - - Other:
- - - - Tableware and kitchenware
- - - - Other
- Drinking glasses other than of glass-ceramics:
- - Of lead crystal
- - Other:
- - - Of glass having a low coefficient of expansion
- - - Of other glass:
- - - - Not cut, frosted, engraved or decorated:
- - - - - Glasses other than stemmed glasses
- - - - - Other
- - - - Other
- Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than
of glass-ceramics:
- - Of lead crystal
-6
- - Of other glass having a linear coefficient of expansion not exceeding 10 per Kelvin within a
temperature range of 0C to 300C
- - Other:
- - - Not cut, frosted, engraved or decorated
- - - Other
- Other glassware:
- - Of lead crystal
- - Other:
- - - Not cut, frosted, engraved or decorated
- - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
Signalling glassware and optical elements of glass (other than those of heading 7015), not
optically worked:
- - - Optical glass and optical elements of glass:
- - - - In blocks
- - - - In plates
- - - - Other
- - - Other:
- - - - Signalling glassware
- - - - Other
7.5
7.5
7.5
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:
- Glasses for corrective spectacles:
- - - In sheets
- - - Other
- Other:
- - - Unworked
- - - Other
7.5
7.5
Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass,
whether or not wired, of a kind used for building or construction purposes; glass cubes
and other glass smallwares, whether or not on a backing, for mosaics or similar decorative
purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates,
shells or similar forms:
- Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar
decorative purposes:
- - - Of crystal
- - - Other:
- - - - Tiles vitrified in the mass (Briare enamels)
- - - - Other
- Other:
- - - Leaded lights and the like
- - - Other:
- - - - Multicellular glass
- - - - Other:
- - - - - Of other glass
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
7017
7017 10 00 00
7017 20 00 00
7017 90 00 00
7018
7018 10 00
11
19
20
31
39
90
7018 20 00 00
7018 90
10 00
90
11
19
91
99
369
Rate of
duty (%)
Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated:

- Of fused quartz or other fused silica
-6
- Of other glass having a linear coefficient of expansion not exceeding 5 x 10 per Kelvin within a
temperature range of 0C to 300C
- Other
Glass beads, imitation pearls, imitation precious or semi-precious stones and similar
glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than
prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter:
- Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass
smallwares:
- - - Glass beads:
- - - - Cut and mechanically polished
- - - - Other
- - - Imitation pearls
- - - Imitation precious or semi-precious stones:
- - - - Cut and mechanically polished
- - - - Other
- - - Similar glass smallwares
- Glass microspheres not exceeding 1 mm in diameter
- Other:
- - - Artificial eyes
- - - Other:
- - - - Glass smallwares:
- - - - - Other
- - - - Other:
- - - - - Other (ornament of lamp-worked glass)
2.5
2.5
2.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics):
7019
7019 11 00
10
21
29
90
7019 12 00 00
7019 19 00
10
21
29
90
7019 31 00 00
7019 32 00 00
7019 39
11 00
19 00
90
10
90
7019 40 00 00
7019 51 00
10
90
7019 52 00
10
90
7019 59 00
10
90
7019 90
11 00
12 00
19 00
- Slivers, rovings, yarn and chopped strands:

- - Chopped strands, of a length of not more than 50 mm:
- - - Of non-textile fibres
- - - Of textile fibres:
- - - - Of filaments:
- - - - - Treated to ensure their adherence to elastomers
- - - - - Other, including warped chain
- - - - Of staple fibres
- - Rovings
- - Other:
- - - Of non-textile fibres
- - - - Of filaments:
- - - - - Treated to ensure their adherence to elastomers
- - - - - Other, including warped chain
- Thin sheets (voiles), webs, mats, mattresses, boards and similar nonwoven products:
- - Mats
- - Thin sheets (voiles)
- - Other:
- - - Of non-textile fibres:
- - - - Boards and felts
- - - - Other
- - - - Of filaments
- Woven fabrics of rovings
- - Of a width not exceeding 30 cm:
- - - Of filaments
- - - Of staple fibres
- - Of a width exceeding 30 cm, plain weave, weighing less than 250 g/m, of filaments measuring
per single yarn not more than 136 tex:
- - - Of filaments
- - Other:
- - - Of filaments
- Other:
- - - Non-textile fibres and articles thereof:
- - - - Non-textile fibres in bulk or in bundles
- - - - Padding and sleeves for lagging pipes and tubes and the like
- - - - Other
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
2.5
370
Code
Description
90
10
90
7020 00
11 00
19 00
90
11
19
21
29
91
99
- - - Textile fibres and articles thereof:

- - - - Of filaments
Other articles of glass:
- - - Articles for technical uses:
- - - - For textile machines
- - - - Other
- - - Other:
- - - - Industrial articles (sight-holes and gauge-glasses, discs, etc.) and articles for husbandry or
for horticulture (tanks, cloches, etc.):
- - - - - Of fused quartz or of fused silica
- - - - - Of other glass:
- - - - - - For industrial use
- - - - - - Other
- - - - - Of glass having a low coefficient of expansion, of crystal, of fused quartz or of fused silica
- - - - - Of other glass
Rate of
duty (%)
2.5
2.5
2.5
35
35
35
35
35
35
35
371
SECTION XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES,
PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF;
IMITATION JEWELLERY; COIN
CHAPTER 71
PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF;
IMITATION JEWELLERY; COIN
NOTES
1. Subject to Note 1 a) to Section VI and except as provided below, all articles consisting wholly or partly:
a) of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or
b) of precious metal or of metal clad with precious metal, are to be classified in this Chapter.
2. A) Headings 7113, 7114 and 7115 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 7116 does not cover articles containing precious metal or metal clad with precious metal (other than as minor
constituents).
a) amalgams of precious metal, or colloidal precious metal (heading 2843);
b) sterile surgical suture materials, dental fillings or other goods of Chapter 30;
c) goods of Chapter 32 (for example, lustres);
d) supported catalysts (heading 3815);
e) articles of heading 4202 or 4203 referred to in Note 2 B to Chapter 42;
f) articles of heading 4303 or 4304;
g) goods of Section XI (textiles and textile articles);
h) footwear, headgear or other articles of Chapter 64 or 65;
ij) umbrellas, walking-sticks or other articles of Chapter 66;
k) abrasive goods of heading 6804 or 6805 or Chapter 82, containing dust or powder of precious or semi-precious stones
(natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or
reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles
and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this
Chapter, except unmounted worked sapphires and diamonds for styli (heading 8522);
l) articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);
m) arms or parts thereof (Chapter 93);
n) articles covered by Note 2 to Chapter 95;
o) articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or
p) original sculptures or statuary (heading 9703), collectors pieces (heading 9705) or antiques of an age exceeding one
hundred years (heading 9706), 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 intermetallic compound) containing precious
metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2%, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules:
a) an alloy containing 2% or more, by weight, of platinum, is to be treated as an alloy of platinum;
b) an alloy containing 2% or more, by weight, of gold but no platinum, or less than 2%, by weight, of platinum, is to be
treated as an alloy of gold;
c) other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver.
6. Except where the context otherwise requires, any reference in the Nomenclature to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the
rules in Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.
7. Throughout the Nomenclature the expression metal clad with precious metal means material made with a base of metal upon
one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of
precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal.
8. Subject to Note 1 a) to Section VI, goods answering to a description in heading 7112 are to be classified in that heading and
in no other heading of the Nomenclature.
9. For the purposes of heading 7113, the expression articles of jewellery means:
a) any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains,
fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and
b) articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or
cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads).
372
These articles may be combined or set, for example, with natural or cultured pearls, precious or semi-precious stones, synthetic or reconstructed precious or semi-precious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstructed amber, jet or coral.
10. For the purposes of heading 7114, the expression articles of goldsmiths or silversmiths wares includes such articles as ornaments, tableware, toilet-ware, smokers requisites and other articles of household, office or religious use.
11. For the purposes of heading 7117, the expression imitation jewellery means articles of jewellery within the meaning of paragraph a) of Note 9 above (but not including buttons or other articles of heading 9606, or dress-combs, hair-slides or the like, or
hairpins, of heading 9615), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or
reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.
SUBHEADING NOTES
1. For the purposes of subheadings 7106 10, 7108 11, 7110 11, 7110 21, 7110 31 and 7110 41, the expressions powder and
in powder form mean products of which 90% or more by weight passes through a sieve having a mesh aperture of 0.5 mm.
2. Notwithstanding the provisions of Chapter Note 4 B), for the purposes of subheadings 7110 11 and 7110 19, the expression
platinum does not include iridium, osmium, palladium, rhodium or ruthenium.
3. For the classification of alloys in the subheadings of heading 7110, each alloy is to be classified with that metal, platinum,
palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals.
Code
Description
Rate of
duty (%)
I. NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI-PRECIOUS

STONES
7101
7101 10
10 00
90
10
90
7101 21
10 00
90 00
7101 22
10 00
90 00
7102
7102 10 00
11
19
91
99
7102 21 00 00
7102 29 00 00
7102 31 00 00
7102 39 00 00
7103
7103 10 00
10
90
7103 91 00
10
90
7103 99 00 00
7104
7104 10 00
10
91
99
7104 20 00 00
7104 90 00
10
90
Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or
set; pearls, natural or cultured, temporarily strung for convenience of transport:
- Natural pearls:
- - - Temporarily strung for convenience of transport
- - - Other:
- - - - Unworked
- - - - Worked
- Cultured pearls:
- - Unworked:
- - - Other
- - Worked:
- - - Other
Diamonds, whether or not worked, but not mounted or set:
- Unsorted:
- - - Unworked or simply sawn, cleaved or bruted:
- - - Other:
- - - - For non-industrial use
- Industrial:
- - Unworked or simply sawn, cleaved or bruted
- - Other
- Non-industrial:
- - Unworked or simply sawn, cleaved or bruted
- - Other
Precious stones (other than diamonds) and semi-precious stones, whether or not worked
or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport:
- Unworked or simply sawn or roughly shaped:
- - - For industrial use
- Otherwise worked:
- - Rubies, sapphires and emeralds:
- - - For non-industrial use
- - Other
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:
- Piezo-electric quartz:
- - - Unworked or simply sawn, cleaved or bruted
- - - Other:
- Other, unworked or simply sawn or roughly shaped
- Other:
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
373
Rate of
duty (%)
7105
7105 10 00 00
7105 90 00 00
Dust and powder of natural or synthetic precious or semi-precious stones:

- Of diamonds
- Other
7106
Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured

forms, or in powder form:
- Powders
- Other:
- - Unwrought
- - Semi-manufactured:
- - - Bars, rods, wire and profiles; plates, sheets and strip
- - - Tubes, pipes and hollow bas
- - - Foil of a thickness (not including any backing) not exceeding 0.15 mm
- - - Purls, spangles, and cuttings
7.5
7.5
7.5
7.5
Base metals clad with silver, not further worked than semi-manufactured:
- - - Unwrought
- - - Semi-manufactured
7.5
7.5
7.5
7.5
II. PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL
7106 10 00 00
7106 91 00 00
7106 92 00
10
20
30
90
7107 00 00
10
90
7108
7108 11 00 00
7108 12
10 00
90 00
7108 13
10 00
20 00
30 00
90 00
7108 20 00
10
90
Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in

powder form:
- Non-monetary:
- - Powders
- - Other unwrought forms:
- - - Ingots
- - - Other
- - Other semi-manufactured forms:
- Monetary:
- - - Bars and rods imported by and for the Bank Al-Maghrib
- - - Other
7109 00 00 00
Base metals or silver, clad with gold, not further worked than semi-manufactured
7110
7110 41 00 00
7110 49 00 00
Platinum, unwrought or in semi-manufactured forms, or in powder form:

- Platinum:
- - Unwrought or in powder form:
- - - Unwrought, including platinum black
- - - Powders
- - Other:
- Palladium:
- - Unwrought or in powder form
- - Other
- Rhodium:
- - Other
- Iridium, osmium and ruthenium:
- - Other
7111 00 00 00
Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
7112
Waste and scrap of precious metal or of metal clad with precious metal; other waste and
scrap containing precious metal or precious metal compounds, of a kind used principally
for the recovery of precious metal:
- Ash containing precious metal or precious metal compounds, excluding sweepings
- Other:
- - Of gold, including metal clad with gold but excluding sweepings containing other precious metals:
- - - Waste and scrap of a kind used principally for the recovery of precious metal:
- - - - Metallurgical residues
- - - - Other
- - - Other
- - Of platinum, including metal clad with platinum but excluding sweepings containing other precious
metals:
- - - - Other
- - - Other
7110 11 00
10
90
7110 19 00
10
20
30
90
7110 21 00 00
7110 29 00 00
7110 31 00 00
7110 39 00 00
7112 30 00 00
7112 91
11 00
19 00
90 00
7112 92
11 00
19 00
90 00
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
374
Code
Description
7112 99
10 00
21 00
22 00
23 00
24 00
25 00
29 00
90 00
- - Other:
- - - - Waste, parings and scrap of plastics:
- - - - - Of polymers, of ethylene, styrene or vinyl chloride
- - - - - Of condensation, polycondensation or polyaddition products
- - - - - Of polymerization or copolymerization products
- - - - - Of cellulosic plastics or hardened proteins
- - - - - Other
- - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
III. JEWELLERY, GOLDSMITHS AND SILVERSMITHS WARES AND OTHER

ARTICLES
7113
91
99
Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal:
- Of precious metal whether or not plated or clad with precious metal:
- - Of silver, whether or not plated or clad with other precious metal:
- - - Of silver:
- - - - Articles of jewellery (not gem-set):
- - - - - Medals
- - - - Articles of jewellery (gem-set):
- - - - - Medals
- - - - - Silver medals
- - - - - Other
- - - Plated or clad with precious metal:
- - - - - Medals
- - - - - Medals
- - Of other precious metal, whether or not plated or clad with precious metal:
- - - Of other precious metal:
- - - - - Medals
- - - - - Medals
- - - - - Medals
- - - - - Medals
- - - - - Medals plated or clad with silver
- - - - - Other articles plated or clad with other precious metal
- Of base metal clad with precious metal:
- - - Articles of jewellery (not gem-set):
- - - - Medals:
- - - - - Plated or clad with silver
- - - - - Plated or clad with other precious metal
- - - Articles of jewellery (gem-set):
- - - - Medals:
- - - - Medals plated or clad with silver
- - - - Other articles plated or clad with other precious metal
11
19
Articles of goldsmiths or silversmiths wares and parts thereof, of precious metal or of

metal clad with precious metal:
- Of precious metal whether or not plated or clad with precious metal:
- - Of silver, whether or not plated or clad with other precious metal:
- - - Of precious metal:
- - - - Medals
7113 11 00
11
19
21
29
31
39
51
59
61
69
90
7113 19 00
11
19
21
29
40
51
59
61
69
91
99
7113 20 00
11
19
20
31
39
40
7114
7114 11 00
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
91
99
7114 19 00
11
19
21
29
91
99
7114 20 00
11
19
91
99

- - - - Medals plated or clad with other precious metal
- - - - Other articles plated or clad with other precious metal
- - Of other precious metal, whether or not plated or clad with precious metal:
- - - - Medals
- - - - Medals:
- Of base metal clad with precious metal:
- - - Medals:
- - - - Plated or clad with silver
- - - - Plated or clad with other precious metal
- - - - Plated or clad with silver
- - - - Plated or clad with other precious metal
7115
7115 10 00 00
7115 90
10
10
20
90
90
10
90
Other articles of precious metal or of metal clad with precious metal:

- Catalysts in the form of wire cloth or grill, of platinum
- Other:
- - - Articles for technical or for laboratory use:
- - - - Platinum crucibles
- - - - Other, of precious metal
- - - - Other, plated or clad with precious metal
- - - Other:
- - - - Of precious metal
- - - - Plated or clad with precious metal
7116
Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic

or reconstructed):
- Of natural or cultured pearls:
- - - Other:
- - - - Necklaces, bracelets
- - - - Other
- Of precious or semi-precious stones (natural, synthetic or reconstructed):
- - - Other:
- - - - Made wholly of natural precious or semi-precious stones:
- - - - - Necklaces, bracelets and other articles of natural precious or semi-precious stones, simply
strung without fasteners or other accessories
- - - - - Other
- - - - Other
7116 10 00
10
93
99
7116 20 00
10
21
29
90
7117
7117 11
10 00
20 00
90 00
7117 19 00 00
7117 90
11 00
19 00
91 00
93 00
99 00
7118
7118 10 00 00
7118 90
10 00
21 00
29 00
30 00
90 00
Imitation jewellery:
- Of base metal, whether or not plated with precious metal:
- - Cuff links and studs:
- - - Button blanks
- - - Cuff links and the like
- - - Parts thereof
- - Other
- Other:
- - - Cuff links and the like (and blanks therefor and parts thereof):
- - - - Cuff-links
- - - - Other
- - - Other:
- - - - Of wood
- - - - Of plaster or of compositions based on plaster
- - - - Other
Coin:
- Coin (other than gold coin), not being legal tender
- Other:
- - - Of gold:
- - - - Being legal tender in the country of origin or issue
- - - - Other:
- - - - - Imported by the Bank Al-Maghrib for its own use
- - - - - Other
- - - Of silver
- - - Other
375
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
2.5
7.5
7.5
2.5
376
SECTION XV
BASE METALS AND ARTICLES OF BASE METAL
NOTES
a) prepared paints, inks or other products with a basis of metallic flakes or powder (headings 3207 to 3210, 3212, 3213 or
3215);
b) ferro-cerium or other pyrophoric alloys (heading 3606);
c) headgear or parts thereof of heading 6506 or 6507;
d) umbrella frames or other articles of heading 6603;
e) goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery);
f) articles of Section XVI (machinery, mechanical appliances and electrical goods);
g) assembled railway or tramway track (heading 8608) or other articles of Section XVII (vehicles, ships and boats, aircraft);
h) instruments or apparatus of Section XVIII, including clock or watch springs;
ij) lead shot prepared for ammunition (heading 9306) or other articles of Section XIX (arms and ammunition);
k) articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings);
l) articles of Chapter 95 (for example, toys, games, sports requisites);
m) hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous manufactured articles); or
n) articles of Chapter 97 (for example, works of art).
2. Throughout the Nomenclature, the expression parts of general use means:
a) articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal;
b) springs and leaves for springs, of base metal, other than clock or watch springs (heading 9114); and
c) articles of headings 8301, 8302, 8308, 8310 and frames and mirrors, of base metal, of heading 8306.
In Chapters 73 to 76 and 78 to 82 (but not in heading 7315) references to parts of goods do not include references to parts of
general use as defined above.
Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters
72 to 76 and 78 to 81.
3. Throughout the Nomenclature, the expression base metals means: iron and steel, copper, nickel, aluminium, lead, zinc, tin,
tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.
4. Throughout the Nomenclature, the term cermets means products containing a microscopic heterogeneous combination of a
metallic component and a ceramic component. The term cermets includes sintered metal carbides (metal carbides sintered
with a metal).
5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):
a) an alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other
metals;
b) an alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present;
c) in this Section the term alloys includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained
by melting (other than cermets) and intermetallic compounds.
6. Unless the context otherwise requires, any reference in the Nomenclature to a base metal includes a reference to alloys
which, by virtue of Note 5 above, are to be classified as alloys of that metal.
7. Classification of composite articles:
Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles
of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base
metal predominating by weight over each of the other metals.
For this purpose:
a) iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;
b) an alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it is classified; and
c) a cermet of heading 8113 is regarded as a single base metal.
8. In this Section, the following expressions have the meanings hereby assigned to them:
a) Waste and scrap:
Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as
such because of breakage, cutting-up, wear or other reasons.
b) Powders:
Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1 mm.
ADDITIONAL NOTE
The classification of goods in this Section shall not be affected by the application of a rough coating (grease, oil, tar, graphite,
etc.) clearly intended to protect against rust or corrosion.
377
CHAPTER 72
IRON AND STEEL
NOTES
1. In this Chapter and, in the case of Notes d), e) and f) throughout the Nomenclature, the following expressions have the
meanings hereby assigned to them:
a) Pig iron:
Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight
one or more other elements within the following limits:
not more than 10% of chromium
not more than 6% of manganese
not more than 3% of phosphorus
not more than 8% of silicon
a total of not more than 10% of other elements.
b) Spiegeleisen:
Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to
the specification at a) above.
c) Ferro-alloys:
Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or
powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as deoxidants, de-sulphurizing agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing
by weight 4% or more of the element iron and one or more of the following:
more than 10% of chromium
more than 30% of manganese
more than 3% of phosphorus
more than 8% of silicon
a total of more than 10% of other elements, excluding carbon, subject to a maximum content of 10% in the case of copper.
d) Steel:
Ferrous materials other than those of heading 7203 which (with the exception of certain types produced in the form of
castings) are usefully malleable and which contain by weight 2% or less of carbon. However, chromium steels may contain higher proportions of carbon.
e) Stainless steel:
Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements.
f) Other alloy steel:
Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements
in the proportion shown:
0.3% or more of aluminium
0.0008% or more of boron
0.3% or more of chromium
0.3% or more of cobalt
0.4% or more of copper
0.4% or more of lead
1.65% or more of manganese
0.08% or more of molybdenum
0.3% or more nickel
0.06% or more of niobium
0.6% or more of silicon
0.05% or more of titanium
0.3% or more of tungsten (wolfram)
0.1% or more of vanadium
0.05% or more of zirconium
0.1% or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately.
g) Remelting scrap ingots of iron or steel:
Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and
not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys.
h) Granules:
Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90% or
more by weight passes through a sieve with a mesh aperture of 5 mm.
ij) Semi-finished products:
Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and
other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly
shaped by forging, including blanks for angles, shapes or sections.
These products are not presented in coils.
k) Flat-rolled products:
Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at ij) above
in the form of:
coils of successively superimposed layers, or
straight lengths, which if of a thickness less than 4.75 mm are of a width measuring at least ten times the thickness or
if of a thickness of 4.75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness.
378
Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers,
tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not
thereby assume the character of articles or products of other headings.
Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of
600 mm or more, provided that they do not assume the character of articles or products of other headings.
l) Bars and rods, hot-rolled, in irregularly wound coils:
Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including flattened circles and modified
rectangles, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel).
These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods).
m) Other bars and rods:
Products which do not conform to any of the definitions at ij), k) or l) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including
squares), triangles or other convex polygons (including flattened circles and modified rectangles, of which two opposite
sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may:
have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods);
be twisted after rolling.
n) Angles, shapes and sections:
Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at ij),
k), l) or m) above or to the definition of wire.
Chapter 72 does not include products of heading 7301 or 7302.
o) Wire:
Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the
definition of flat-rolled products.
p) Hollow drill bars and rods:
Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section
exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of
the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified
in heading 7304.
2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.
3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to
their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products.
SUBHEADING NOTES
1. In this Chapter the following expressions have the meanings hereby assigned to them:
a) Alloy pig iron:
Pig iron containing, by weight, one or more of the following elements in the specified proportions:
more than 0.2% of chromium
more than 0.3% of copper
more than 0.3% of nickel
more than 0.1% of any of the following elements: aluminium, molybdenum, titanium, tungsten (wolfram), vanadium.
b) Non-alloy free-cutting steel:
Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions:
0.08% or more of sulphur
0.1% or more of lead
more than 0.05% of selenium
more than 0.01% of tellurium
more than 0.05% of bismuth.
c) Silicon-electrical steel:
Alloy steels containing by weight at least 0.6% but not more than 6% of silicon and not more than 0.08% of carbon. They
may also contain by weight not more than 1% of aluminium but no other element in a proportion that would give the steel
the characteristics of another alloy steel.
d) High speed steel:
Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3% to 6% of chromium.
e) Silico-manganese steel:
Alloy steels containing by weight:
not more than 0.7% of carbon,
0.5% or more but not more than 1.9% of manganese, and
0.6% or more but not more than 2.3% of silicon, but no other element in a proportion that would give the steel the
characteristics of another alloy steel.
2. For the classification of ferro-alloys in the subheadings of heading 7202 the following rule should be observed:
A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1 c); by analogy, it is considered respectively as ternary
or quaternary if two or three alloy elements exceed the minimum percentage.
For the application of this rule the unspecified other elements referred to in Chapter Note 1 c) must each exceed 10% by
weight.
379
ADDITIONAL NOTES
1. The expression "Electrical" sheets and plates shall be taken to mean flat-rolled products which under a current at 50 Hz and
a magnetic flux of 1 Tesla (10 000 Gauss) display a watt-loss per kg, calculated by the Epstein method, of:
not more than 2.1 W when their thickness does not exceed 0.20 mm;
not more than 3.6 W when their thickness exceeds 0.20 mm but does not exceed 0.60 mm;
not more than 6 W when their thickness exceeds 0.60 mm but does not exceed 1.50 mm.
2. For the purposes of headings 7210 and 7212, the expression tinplate shall be taken to mean:
Flat-rolled products not further worked than cut to rectangular (including square) shape, of single-coloured uniform surface,
of a thickness of less than 0.50 mm, coated with a layer of metal containing 97% or more by weight of tin.
3. For the purposes of heading 7214 the expression concrete reinforcing bars and rods shall be taken to mean smooth bars
and rods of circular cross-section, of a length of 12 m or more, in accordance with the following specifications:
a) rated diameter and tolerance (mm)
RATED DIAMETER
TOLERANCE
5 mm
6 mm
8 mm
10 mm
12 mm to 14 mm
16 mm to 20 mm
25 mm
32 mm
40 mm
0.3 mm to +0.5 mm
0.3 mm to +0.5 mm
0.4 mm to +0.4 mm
0.5 mm to +0.5 mm
0.6 mm to +0.6 mm
0.7 ml to +0.7 mm
0.8 mm to +0.8 mm
0.9 mm to +0.9 mm
1 mm to +1 mm
b) containing by weight the following elements, other than iron, in the specified proportions:
0.08% to 0.13% of carbon;
not more than 0.04% of phosphorus;
not more than 0.04% of sulphur.
c) mechanical characteristics (tensile tests will be carried out in accordance with recognized standards):
2
Minimum yield point (Re): 215 N/mm or more;
2
2
Ultimate tensile strength (Rm): 330 N/mm or more but not more than 490 N/mm ;
Creep fracture (A): 22% or more;
(L0 = 5d)
- L0 = Sample length.
- d = Sample diameter
Code
Description
Rate of
duty (%)
I. PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM

7201
7201 10 00
10
91
99
7201 20 00
10
90
7201 50 00
10
91
99
7202
7202 11 00 00
7202 19 00 00
7202 21 00 00
7202 29 00 00
7202 30 00 00
7202 41 00 00
7202 49 00 00
7202 50 00 00
7202 60 00 00
7202 70 00 00
7202 80 00 00
Pig iron and spiegeleisen in pigs, blocks or other primary forms:

- Non-alloy pig iron containing by weight 0.5% or less of phosphorus:
- - - Manufactured wholly from charcoal, containing by weight 0.07% or less of phosphorus and
0.03% or less of sulphur
- - - Other:
- - - - Containing by weight more than 1.50% of manganese
- - - - Other
- Non-alloy pig iron containing by weight more than 0.5% of phosphorus:
- - - Containing by weight not more than 1% of silicon
- - - Other
- Alloy pig iron; spiegeleisen:
- - - Spiegeleisen
- - - Alloy pig iron:
- - - - Containing by weight 0.30% or more but not more than 1% of titanium and 0.50% or more
but not more than 1% of vanadium
- - - - Other
Ferro-alloys:
- Ferro-manganese:
- - Containing by weight more than 2% of carbon
- - Other
- Ferro-silicon:
- - Containing by weight more than 55% of silicon
- - Other
- Ferro-silico-manganese
- Ferro-chromium:
- - Containing by weight more than 4% of carbon
- - Other
- Ferro-silico-chromium
- Ferro-nickel
- Ferro-molybdenum
- Ferro-tungsten and ferro-silico-tungsten
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
380
Code
Description
7202 91 00 00
7202 92 00 00
7202 93 00 00
7202 99
10 00
90
10
90
7203
7203 10 00 00
7203 90 00 00
7204
7204 10 00
10
90
7204 21 00
12
92
7204 29 00
12
92
7204 30 00
12
92
7204 41 00
10
91
93
95
99
7204 49 00
12
92
94
96
98
7204 50 00 00
7205
7205 10 00
10
90
7205 21 00 00
7205 29 00 00
- Other:
- - Ferro-titanium and ferro-silico-titanium
- - Ferro-vanadium
- - Ferro-niobium
- - Other:
- - - Ferro-phosphorus containing by weight 15% or more of phosphorus
- - - Other:
- - - - Ferro-aluminium, ferro-silico-aluminium and ferro-silico-mangano-aluminium
- - - - Other
Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%,
in lumps, pellets or similar forms:
- Ferrous products obtained by direct reduction of iron ore
- Other
Ferrous waste and scrap; remelting scrap ingots of iron or steel:
- Waste and scrap of cast iron:
- - - Not sorted or graded
- - - Other
- Waste and scrap of alloy steel:
- - Of stainless steel:
- - - Other
- - Other:
- - - Other
- Waste and scrap of tinned iron or steel:
- - - Other
- Other waste and scrap:
- - Turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, whether or
not in bundles:
- - - Other:
- - - - Turnings, shavings, chips, milling waste, sawdust and filings
- - - - Bundles, whether or not cadmium-coated, but not coated with other metals or enamelled,
black bundles
- - - - Other bundles
- - - - Other
- - Other:
- - - Other:
- - - - Turnings, shavings, chips, milling waste, sawdust and filings
- - - - Bundles, whether or not cadmium-coated, but not coated with other metals or enamelled,
black bundles
- - - - Other bundles
- - - - Other
- Remelting scrap ingots
Granules and powders, of pig iron, spiegeleisen, iron or steel:
- Granules:
- - - Of iron or steel wire (including wire rod)
- - - Other
- Powders:
- - Of alloy steel
- - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
II. IRON AND NON-ALLOY STEEL

7206
7206 10 00
10
91
99
7206 90 00
10
90
Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203):
- Ingots:
- - - Of steel containing by weight 0.6% or more of carbon, provided the sulphur and phosphorus
content by weight is less than 0.04% taken separately and less than 0.07% taken together
- - - Other:
- - - - Of special-purpose steel
- - - - Other
- Other:
- - - For rolling, forging or re-melting, obtained by shingling balls of puddled iron to remove refining slag, or by hot-rolling bundles of iron or steel fragments or puddled iron
- - - Other (for example, iron obtained by electrolysis, broken or in lumps)
7.5
7.5
7.5
7.5
7.5
Code
Description
7207
7207 11 00
11
19
91
99
7207 12 00
11
19
91
99
7207 19 00
10
90
7207 20 00
11
19
21
29
31
39
41
49
51
59
91
99
7208
7208 10 00
10
91
99
7208 25 00
10
20
31
39
90
7208 26 00
10
20
31
39
90
Semi-finished products of iron or non-alloy steel:

- Containing by weight less than 0.25% of carbon:
- - Of rectangular (including square) cross-section, the width measuring less than twice the thickness:
- - - Of square cross-section exceeding 1 225 mm:
- - - - Rolled
- - - - Other
- - - Other:
- - - - Rolled
- - - - Other
- - Other, of rectangular (other than square) cross-section:
- - - Of a thickness of 6 mm or more, a width of 150 mm or more, the thickness not exceeding
one-quarter of the width:
- - - - Rolled
- - - - Other
- - - Other:
- - - - Rolled
- - - - Other
- - Other:
- - - Roughly shaped by forging
- - - Other
- Containing by weight 0.25% or more of carbon:
content by weight is less than 0.04% taken separately and less than 0.07% taken together:
- - - - Blanks for angles, shapes and sections
- - - - Roughly shaped by forging
- - - - Other:
- - - - - Rectangular (other than square), of a thickness of 6 mm or more, a width of 150 mm or
more, the thickness not exceeding one-quarter of the width:
- - - - - - Forged
- - - - - - Other
- - - - - Other:
- - - - - - Forged
- - - - - - Other
- - - Other:
- - - - Blanks for angles, shapes and sections
- - - - Roughly shaped by forging
- - - - Other:
- - - - - Rectangular (other than square), of a thickness of 6 mm or more, a width of 150 mm or
more, the thickness not exceeding one-quarter of the width:
- - - - - - Rolled
- - - - - - Other
- - - - - Other:
- - - - - - Rolled
- - - - - - Other
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, with patterns in relief:
- - - Other:
- - - - Of a width of less than 1.50 m
- - - - Of a width of 1.50 m or more
- Other, in coils, not further worked than hot-rolled, pickled:
- - Of a thickness of 4.75 mm or more:
- - - Other, for electrical sheets and plates
- - - Other:
- - - - Of a width of less than 1.50 m:
- - - - - For re-rolling
- - - - - Other
- - Of a thickness of 3 mm or more but less than 4.75 mm:
- - - Other:
- - - - - Other
381
Rate of
duty (%)
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
382
Code
Description
7208 27 00
10
20
31
39
90
7208 36 00
10
20
31
39
90
7208 37
10 00
90
10
20
31
39
90
7208 38
10 00
90
10
20
31
39
90
7208 39
10 00
90
10
20
31
39
90
7208 40 00
10
91
99
7208 51 00
10
90
7208 52 00
10
91
99
7208 53 00
10
20
90
- - Of a thickness of less than 3 mm:

- - - Other:
- - - - - Other
- Other, in coils, not further worked than hot-rolled:
- - Of a thickness exceeding 10 mm:
- - - Other:
- - - - - Other
- - Of a thickness of 4.75 mm or more but not exceeding 10 mm:
- - - Of a thickness of not more than 6 mm and a width of 900 mm or more but not more than
1 500 mm
- - - Other:
- - - - Of steel containing by weight 0.6% or more of carbon, provided the sulphur and phosphorus
- - - - Other, for electrical sheets and plates
- - - - Other:
- - - - - Of a width of less than 1.50 m:
- - - - - - For re-rolling
- - - - - - Other
- - - - - Of a width of 1.50 m or more
- - - Of a width of 900 mm or more but not more than 1 500 mm
- - - Other:
- - - - Other:
- - - - - - Other
- - - Of a thickness of 1.6 mm or more and a width of 900 mm or more but not more than
1 500 mm
- - - Other:
- - - - Other:
- - - - - - Other
- Not in coils, not further worked than hot-rolled, with patterns in relief:
- - - Other:
- Other, not in coils, not further worked than hot-rolled:
- - Of a thickness exceeding 10 mm:
- - - Other
- - - Other:
- - - - Other
- - - Other, electrical
- - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
7208 54 00
10
20
30
41
49
90
7208 90
10 00
20
10
90
90
10
90
7209
7209 15 00
10
90
7209 16 00
10
20
91
99
7209 17 00
10
20
90
7209 18 00
10
20
90
7209 25 00
10
90
7209 26 00
10
20
91
99
7209 27 00
10
20
90
7209 28 00
10
20
90
7209 90
10 00
20
10
90
90 00

- - - Other:
- - - - 2 mm or more but less than 3 mm
- - - - 0.50 mm or more but less than 2 mm:
- - - - - More than 1 mm but less than 2 mm
- - - - - 0.50 mm or more but not more than 1 mm
- - - - Of less than 0.50 mm
- Other:
- - - Other, cut to rectangular (including square) shape, whether or not surface-treated but not
otherwise worked:
- - - - Polished or burnished
- - - - Otherwise surface-treated
- - - Other:
- - - - Not further worked than cut to shape other than rectangular (including square) shape
- - - - Other
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 3 mm or more:
- - - Other
- - Of a thickness exceeding 1 mm but less than 3 mm:
- - - Other:
- - - - More than 1 mm but less than 2 mm
- - - Other
- - Of a thickness of less than 0.5 mm:
- - - Other
- Not in coils, not further worked than cold-rolled (cold-reduced):
- - Of a thickness of 3 mm or more:
- - - Other
- - Of a thickness exceeding 1 mm but less than 3 mm:
- - - Other:
- - - - More than 1 mm but less than 2 mm
- - - Other
- - - Other
- Other:
- - - Other, cut to rectangular (including square) shape, whether or not surface-treated but not
otherwise worked:
- - - - Polished or burnished
- - - - Other
- - - Other
383
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
7.5
7.5
7.5
7.5
384
Code
Description
7210
7210 11
10 00
20
10
90
90 00
7210 12
10 00
20
10
90
91 00
99 00
7210 20
10 00
21 00
22 00
29 00
90 00
7210 30 00
11
19
21
22
29
30
41
42
49
90
7210 41
10 00
20 00
90 00
7210 49
10 00
20 00
90 00
7210 50
10 00
20 00
90 00
7210 61
10 00
20 00
90 00
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:
- - - Other, not further worked than cut to rectangular (including square) shape:
- - - - Tinplate
- - - - Other
- - - Other
- - - - Tinplate
- - - - Other
- - - Other:
- - - - Indented tinplate
- - - - Other
- Plated or coated with lead, including terne-plate:
- - - Other, not further worked than cut to rectangular (including square) shape, whether or not
corrugated:
- - - - Corrugated, of a thickness of less than 0.50 mm
- - - - Flat, of a thickness of less than 0.50 mm
- - - - Other, whether or not corrugated
- - - Other
- Electrolytically plated or coated with zinc:
content by weight is less than 0.04% taken separately and less than 0.07% taken together:
- - - - 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
- - - - Other
- - - Other:
- - - - 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:
- - - - - Not further worked than cut to rectangular (including square) shape, whether or not corrugated:
- - - - - - Corrugated, of a thickness of less than 0.50 mm
- - - - - - Flat, of a thickness of less than 0.50 mm
- - - - - - Other, whether or not corrugated
- - - - - Other
- - - - Other:
- - - - - Not further worked than cut to rectangular (including square) shape, whether or not corrugated:
- - - - - - Corrugated, of a thickness of less than 0.50 mm
- - - - - - Flat, of a thickness of less than 0.50 mm
- - - - - - Other, whether or not corrugated
- - - - - Other
- Otherwise plated or coated with zinc:
- - Corrugated:
- - - Other
- - Other:
- - - Other, not further worked than cut to rectangular (including square) shape
- - - Other
- Plated or coated with chromium oxides or with chromium and chromium oxides:
- - - Other
- Plated or coated with aluminium:
- - Plated or coated with aluminium-zinc alloys:
- - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
27.5
35
27.5
7.5
27.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
35
35
35
27.5
27.5
27.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
7210 69
10 00
20 00
90 00
7210 70
10 00
20 00
90 00
7210 90
10 00
21 00
22 00
23 00
29
11
19
91
99
90
10
20
90
7211
7211 13 00
10
21
29
30
40
51
59
90
7211 14 00
10
21
22
29
31
39
40
50
61
69
90
7211 19 00
10
20
31
39
41
49
- - Other:
- - - Other
- Painted, varnished or coated with plastics:
- - - Other
- Other:
- - - - Plated with precious metal or enamelled
- - - - Varnished, tin-plated or printed
- - - - Chromium-plated and printed
- - - - Other:
- - - - - Clad:
- - - - - - Of a thickness of 3 mm or more
- - - - - - Of a thickness of less than 3 mm
- - - - - Other:
- - - - - - Chromium-plated
- - - - - - Other
- - - Other:
- - - - Plated with precious metal
- - - - Enamelled
- - - - Other
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:
- - 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:
- - - Other, of a thickness not exceeding 6 mm, of a width not exceeding 500 mm, the thickness
not exceeding one-tenth of the width:
- - - - Electrical
- - - - Other
- - - Other, of a thickness exceeding 5 mm but not exceeding 7.5 mm
- - - Other, of a width exceeding 500 mm:
- - - - Electrical
- - - - Other:
- - - - - Of a thickness not exceeding 4.75 mm
- - - - - Other
- - - Other
- - Other, of a thickness of 4.75 mm or more:
- - - Other, of a width exceeding 500 mm, in coils weighing 500 kg or more:
- - - - For electrical sheets and plates
- - - - For re-rolling
- - - - Other
- - - - Electrical
- - - - Other
- - - Other, of a thickness exceeding 5 mm but not exceeding 100 mm
- - - - Electrical
- - - - Other:
- - - - - Of a thickness exceeding 4.75 mm
- - - - - Other
- - - Other
- - Other:
- - - Other, of a width exceeding 500 mm, of a thickness of 1.5 mm or more, in coils weighing
500 kg or more:
- - - - For electrical sheets and plates
- - - - For re-rolling:
- - - - - Of a thickness of less than 3 mm
- - - - - Other
- - - - Other:
- - - - - Other
385
Rate of
duty (%)
7.5
7.5
7.5
35
35
35
10
10
27.5
27.5
10
10
10
10
27.5
27.5
27.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
386
Code
Description
51
59
60
71
72
73
74
79
90
7211 23 00
10
21
29
30
40
51
52
53
54
59
90
7211 29 00
10
20
31
39
40
50
61
62
63
64
69
90
7211 90
10 00
20
10
20
90
90 00
7212
7212 10
10 00
21
10
90
29 00
91
10
90
99 00
- - - Other, of a width not exceeding 500 mm and of and thickness not exceeding one-tenth of the
width:
- - - - Electrical
- - - - Other
- - - - Electrical:
- - - - Other, of a thickness of:
- - - - - 2 mm or more but less than 3 mm
- - - - - Other
- - - Other
- Not further worked than cold-rolled (cold-reduced):
- - Containing by weight less than 0.25% of carbon:
- - - Of a thickness not exceeding 6 mm, of a width not exceeding 500 mm, the thickness not exceeding one-tenth of the width:
- - - - Electrical
- - - - For the manufacture of tinplate, in coils:
- - - - - Of a thickness of less than 0.50 mm and of a width exceeding 457 mm
- - - - - Other
- - - - Other
- - - - Electrical
- - - - - Of 3 mm or more
- - - Other
- - Other:
- - - - Electrical
- - - - For the manufacture of tinplate, in coils:
- - - - - Of a thickness of less than 0.50 mm and of a width exceeding 457 mm
- - - - - Other
- - - - Other
- - - - Electrical
- - - - - Of 3 mm or more
- - - Other
- Other:
- - - Other, not further worked than surface-treated:
- - - - Of a thickness not exceeding 6 mm, of a width not exceeding 500 mm, the thickness not exceeding one-tenth of the width
- - - - Other, of a width exceeding 500 mm
- - - - Other
- - - Other
Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated
or coated:
- Plated or coated with tin:
- - - Other, of a width not exceeding 500 mm, of a thickness not exceeding 6 mm, the thickness
- - - - Not further worked than plated or coated with tin, whether or not corrugated:
- - - - - Of a thickness of 0.50 mm or more
- - - - - Of a thickness of less than 0.50 mm
- - - - Other
- - - Other:
- - - - Not further worked than plated or coated with tin, whether or not corrugated:
- - - - - Tinplate
- - - - - Other
- - - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
27.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
7212 20 00
10
21
29
30
91
92
93
99
7212 30
10 00
21 00
29 00
91 00
92 00
93 00
94 00
99 00
7212 40
10 00
20 00
31 00
39
10
90
91 00
99 00
7212 50
10 00
20 00
31 00
32 00
33 00
39 00
40 00
51 00
52 00
59 00
61 00
62 00
63 00
64 00
69 00
90 00
7212 60
10 00
- Electrolytically plated or coated with zinc:

- - - Other:
- - - - Of a width not exceeding 500 mm, of a thickness not exceeding 6 mm, the thickness not exceeding one-tenth of the width:
- - - - - Not further worked than plated or coated with zinc, whether or not corrugated:
- - - - - - 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
- - - - - - Other
- - - - - Other
- - - - Other:
- - - - - Of a thickness of less than 0.50 mm, not further worked than corrugated
- - - - - Of a thickness of less than 0.50 mm, flat, not further worked
- - - - - Other, not further worked than plated or coated with zinc, whether or not corrugated
- - - - - Other
- Otherwise plated or coated with zinc:
- - - Other:
- - - - - Not further worked than plated or coated with zinc, whether or not corrugated
- - - - - Other
- - - - Other:
- - - - - Of a thickness of less than 0.50 mm, not further worked than corrugated
- - - - - Of a thickness of less than 0.50 mm, flat, not further worked
- - - - - Other, not further worked than plated or coated with zinc, corrugated
- - - - - Other, not further worked than plated or coated with zinc
- - - - - Other
- Painted, varnished or coated with plastics:
- - - Other:
- - - - - Not further worked than painted, varnished or coated with plastics, whether or not corrugated
- - - - - Other:
- - - - - - Electrolytically plated or coated with zinc and varnished on both faces or coated with plastics, not printed, of a width of 29.6 mm or more but not more than 180 mm, put up in coils
- - - - - - Other
- - - - Other:
- - - - - Not further worked than painted, varnished or coated with plastics, whether or not corrugated
- - - - - Other
- Otherwise plated or coated:
- - - Other:
- - - - - Not further worked than plated or coated, whether or not corrugated:
- - - - - - Plated or coated with precious metal
- - - - - - Enamelled
- - - - - - Plated or coated with lead
- - - - - - Other (plated or coated with copper or nickel, artificially oxidized, parkerized, printed, etc.)
- - - - - Other
- - - - Other:
- - - - - Flat, not further worked than plated or coated with lead, of a thickness of less than 0.50 mm
- - - - - Corrugated, not further worked than plated or coated with lead, of a thickness of less than
0.50 mm
- - - - - Other, not further worked than plated or coated with lead, whether or not corrugated
- - - - - Other, not further worked than plated or coated, whether or not corrugated:
- - - - - - Plated or coated with precious metal
- - - - - - Enamelled
- - - - - - Chromium-plated and printed
- - - - - - Chromium-plated
- - - - - - Other
- - - - - Other
- Clad:
387
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
27.5
35
27.5
35
27.5
35
27.5
27.5
35
35
7.5
7.5
35
35
35
7.5
7.5
7.5
7.5
7.5
7.5
27.5
27.5
35
35
7.5
7.5
27.5
7.5
7.5
27.5
7.5
388
Code
Description
21 00
29 00
30 00
91
10
90
99 00
7213
7213 10
10 00
90 00
7213 20 00 00
7213 91
10 00
20 00
90 00
7213 99 00 00
7214
7214 10 00
11
19
90
7214 20
20 00
90 00
7214 30 00 00
7214 91 00
10
90
7214 99
10 00
91 00
99 00
7215
7215 10
10 00
90 00
7215 50
10 00
21 00
29 00
90 00
7215 90
11 00
19 00
90 00
7216
7216 10 00 00
7216 21 00 00
7216 22 00 00
- - - Other:
- - - - - Not further worked than clad, whether or not corrugated:
- - - - - - Hot-rolled
- - - - - - Cold-rolled (cold-reduced)
- - - - - Other
- - - - Other:
- - - - - Not further worked than clad, whether or not corrugated:
- - - - - - Of a thickness of 3 mm or more
- - - - - Other
Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel:
- Containing indentations, ribs, grooves or other deformations produced during the rolling process:
- - - Having a cross-section in the shape of flattened circles or modified rectangles
- - - Other
- Other, of free-cutting steel
- Other:
- - Of circular cross-section measuring less than 14 mm in diameter:
- - - Containing by weight 0.6% or more of carbon
- - - Other:
- - - - Of a diameter of less than 5.5 mm, containing by weight not more than 0.08% of carbon,
provided the sulphur and phosphorus content by weight is less than 0.03% taken separately
and less than 0.05% taken together
- - - - Other
- - Other
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:
- Forged:
- - - Having a cross-section in the shape of flattened circles or modified rectangles:
- - - - Other
- - - Other
- Containing indentations, ribs, grooves or other deformations produced during the rolling process
or twisted after rolling:
- - - Other
- Other, of free-cutting steel
- Other:
- - Of rectangular (other than square) cross-section:
- - - Other
- - Other:
- - - Having a cross-section in the shape of flattened circles
- - - Other:
- - - - Concrete reinforcing bars and rods
- - - - Other
Other bars and rods of iron or non-alloy steel:
- Of free-cutting steel, not further worked than cold-formed or cold-finished:
- - - Other
- Other, not further worked than cold-formed or cold-finished:
- - - - Other:
- - - - - The greatest cross-sectional dimension of which does not exceed 13 mm, drawn
- - - - - Other
- - - Other
- Other:
- - - - Other
- - - Other
Angles, shapes and sections of iron or non-alloy steel:
- U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less
than 80 mm
- L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less
than 80 mm:
- - L sections
- - T sections
Rate of
duty (%)
7.5
7.5
27.5
7.5
7.5
27.5
7.5
35
7.5
7.5
7.5
35
7.5
7.5
7.5
7.5
7.5
35
7.5
7.5
7.5
7.5
35
7.5
7.5
7.5
7.5
35
35
7.5
7.5
35
7.5
10
10
10
Code
Description
7216 31 00
10
90
7216 32 00
10
90
7216 33 00 00
7216 40 00 00
7216 50 00 00
7216 61
10 00
91 00
99 00
7216 69
10 00
91 00
99 00
7216 91
10 00
21 00
22 00
29 00
91 00
99
10
90
7216 99
10 00
21 00
29 00
91 00
99
10
90
7217
7217 10
10 00
20 00
90
10
20
90
7217 20
10 00
91 00
99 00
7217 30
10 00
91 00
99 00
- U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm

or more:
- - U sections:
- - - With parallel flange faces
- - - Other
- - I sections:
- - - With parallel flange faces
- - - Other
- - H sections
- L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm
or more
- Other angles, shapes and sections, not further worked than hot-rolled, hot-drawn or extruded
- Angles, shapes and sections, not further worked than cold-formed or cold-finished:
- - Obtained from flat-rolled products:
- - - Other:
- - - - The greatest cross-sectional dimension of which does not exceed 13 mm, drawn
- - - - Other
- - Other:
- - - Other:
- - - - The greatest cross-sectional dimension of which does not exceed 13 mm, drawn
- - - - Other
- Other:
- - Cold-formed or cold-finished from flat-rolled products:
- - - Other:
- - - - Not further worked than forged
- - - - Other, of an apparent width exceeding 500 mm, lacquered
- - - - Other, the greatest cross-sectional dimension of which does not exceed 13 mm, drawn
- - - - Other:
- - - - - Trunkways
- - - - - Other:
- - - - - - Not further worked than clad
- - - - - - Other
- - Other:
- - - Other:
- - - - Other, of an apparent width exceeding 500 mm, lacquered
- - - - Other:
- - - - - Trunkways
- - - - - Other:
- - - - - - Not further worked than clad
- - - - - - Other
Wire of iron or non-alloy steel:
- Not plated or coated, whether or not polished:
- - - Other, of a diameter of more than 4 mm but less than 6.50 mm, containing less than 0.17% of
carbon, less than 0.50% of manganese, not more than 0.02% of sulphur, not more than
0.02% of phosphorus and not more than 0.05% of silicon
- - - Other:
- - - - unwrought wire, black annealed
- - - - Steel wire, blank drawn, specially treated for use directly as band strip for packing, of oval
cross-section, of a width of 1.3 mm and a tensile strength of 130/140 kg/mm
- - - - Other
- Plated or coated with zinc:
- - - Other:
- - - - Of a diameter not exceeding 0.85 mm
- - - - Other
- Plated or coated with other base metals:
- - - Other:
- - - - Plated or coated with copper, for soldering, brazing or welding, in coils
- - - - Other
389
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
10
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
35
35
35
7.5
7.5
35
2.5
35
7.5
390
Code
Description
7217 90
10 00
20 00
90 00
- Other:
- - - Other, otherwise plated or coated with metal
- - - Other
Rate of
duty (%)
7.5
7.5
35
III - STAINLESS STEEL

7218
7218 10 00
10
90
7218 91 00
10
20
91
99
7218 99 00
10
20
91
99
7219
7219 11 00 00
7219 12 00 00
7219 13 00 00
7219 14 00 00
7219 21 00 00
7219 22 00 00
7219 23 00 00
7219 24 00 00
7219 31 00 00
7219 32 00 00
7219 33 00 00
7219 34 00 00
7219 35 00 00
7219 90 00
10
91
99
7220
7220 11 00
10
20
30
90
7220 12 00
10
20
30
90
7220 20 00
10
20
90
Stainless steel in ingots or other primary forms; semi-finished products of stainless steel:
- Ingots and other primary forms:
- - - Forged
- - - Other
- Other:
- - Of rectangular (other than square) cross-section:
- - - Blanks for angles, shapes and sections
- - - Other:
- - - - Forged
- - - - Other
- - Other:
- - - Other:
- - - - Forged
- - - - Other
Flat-rolled products of stainless steel, of a width of 600 mm or more:
- Not further worked than hot-rolled, in coils:
- - Of a thickness exceeding 10 mm
- - Of a thickness of 4.75 mm or more but not exceeding 10 mm
- - Of a thickness of 3 mm or more but less than 4.75 mm
- - Of a thickness of less than 3 mm
- Not further worked than hot-rolled, not in coils:
- - Of a thickness exceeding 10 mm
- - Of a thickness of less than 3 mm
- - Of a thickness of 4.75 mm or more
- - Of a thickness exceeding 1 mm but less than 3 mm
- - Of a thickness of less than 0.5 mm
- Other:
- - - Cut to rectangular (including square) shape, clad or surface-treated, whether or not corrugated, but not otherwise worked
- - - Other:
- - - - Not further worked than cut to rectangular (including square) shape
- - - - Other
Flat-rolled products of stainless steel, of a width of less than 600 mm:
- Not further worked than hot-rolled:
- - - Of a width exceeding 500 mm, in coils weighing 500 kg or more
- - - Of rectangular (other than square) shape, of a width exceeding 150 mm and a thickness exceeding 5 mm but not exceeding 100 mm
- - - Of a width not exceeding 500 mm, of a thickness not exceeding 6 mm and the thickness not
exceeding one-tenth of the width
- - - Other
- - - Of a width exceeding 500 mm, of a thickness of exceeding 1.50 mm, in coils weighing 500 kg
or more:
- - - Of a width not exceeding 500 mm and of and a thickness not exceeding one-tenth of the width
- - - Other, of a thickness of 3 mm or more
- - - Other
- - - Other, of a thickness of 3 mm or more
- - - Other
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
7220 90 00
11
19
20
30
91
99
- Other:
- - - Not further worked than clad or surface-treated, whether or not corrugated:
- - - - Of a width not exceeding 500 mm, of a thickness not exceeding 6 mm and the thickness not
exceeding one-tenth of the width:
- - - - - Not further worked than clad:
- - - - - - Hot-rolled
- - - - - - Cold-rolled (cold-reduced)
- - - - - Other
- - - - Other
- - - Other:
- - - - Other
7221 00 00 00
Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel
7222
Other bars and rods of stainless steel; angles, shapes and sections of stainless steel:
- Bars and rods, not further worked than hot-rolled, hot-drawn or extruded:
- - Of circular cross-section
- - Other
- Bars and rods, not further worked than cold-formed or cold-finished
- Other bars and rods:
- - - Not further worked than forged
- - - Clad or surface-treated (polished, coated, plated, etc.):
- - - - Not further worked than clad:
- - - - - Hot-rolled, hot-drawn or extruded
- - - - - Cold-formed or cold-finished
- - - - Other
- - - Other
- - - Not further worked than hot-rolled, hot-drawn or extruded
- - - Not further worked than cold-formed or cold-finished:
- - - - Obtained from flat-rolled products
- - - - Other
- - - - Other
- - - Other
7222 11 00 00
7222 19 00 00
7222 20 00 00
7222 30 00
10
21
29
30
90
7222 40 00
12
22
33
37
43
47
60
80
7223 00 00 00
Wire of stainless steel
391
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
IV. OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR
NON-ALLOY STEEL
7224
7224 10 00
10
20
91
99
7224 90 00
10
20
30
91
92
99
7225
7225 11 00
11
19
91
99
Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel:
- Ingots and other primary forms:
- - - Forged
- - - Other:
- - - - Remelting scrap ingots
- - - - Other:
- - - - - High speed steel
- - - - - Other
- Other:
- - - Other, forged
- - - Other:
- - - - High speed steel
- - - - Silico-manganese steel
- - - - Other
Flat-rolled products of other alloy steel, of a width of 600 mm or more:
- Of silicon-electrical steel:
- - Grain-oriented:
- - - Hot-rolled, of rectangular (other than square) cross-section, of a thickness of 1.50 mm or
more, in coils weighing 500 kg or more:
- - - - Of a width of less than 1.50 m for re-rolling
- - - - Other
- - - Other:
- - - - Having a watt loss not exceeding 0.75 W
- - - - Other
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
392
Code
Description
7225 19 00
11
19
91
99
7225 20 00
11
12
19
21
22
29
31
32
39
41
42
49
51
59
60
91
99
7225 30 00
11
12
19
21
22
29
31
32
39
91
92
99
7225 40 00
10
20
90
7225 50 00
10
90
7225 91 00
10
91
99
7225 92 00
10
91
99
- - Other:
- - - - Of a width of less than 1.50 m for re-rolling
- - - - Other
- - - Other:
- - - - Having a watt loss not exceeding 0.75 W
- - - - Other
- Of high speed steel:
- - - - - For re-rolling:
- - - - - - Of a thickness exceeding 4.75 mm
- - - - - - Of a thickness of 3 mm or more but not exceeding 4.75 mm
- - - - - Other:
- - - - Of a width of 1.50 m or more:
- - - - - Of a thickness of 3 mm or more but not exceeding 4.75 mm
- - - Other, not further worked than hot-rolled:
- - - - Of a thickness of 3 mm or more but not exceeding 4.75 mm
- - - - Of a thickness of less than 3 mm
- - - Other, not further worked than cold-rolled (cold-reduced):
- - - - Of a thickness of 3 mm or more
- - - Other:
- - - - Polished, clad, coated, plated or otherwise surface-treated
- - - - Otherwise worked:
- - - - - Not further worked than cut to shape other than rectangular (including square) shape
- - - - - Other
- Other, not further worked than hot-rolled, in coils:
- - - Of rectangular (other than square) shape, of a thickness of 1.50 mm or more, in coils weighing 500 kg or more:
- - - - - For re-rolling:
- - - - - Other:
- - - - Of a width of 1.50 m or more:
- - - Other:
- Other, not further worked than hot-rolled, not in coils:
- - - Of a thickness exceeding 4.75 mm
- - - Of a thickness of 3 mm or more but not exceeding 4.75 mm
- - - Of a thickness of less than 3 mm
- Other, not further worked than cold-rolled (cold-reduced):
- - - Of a thickness of 3 mm or more
- - - Of a thickness of less than 3 mm
- Other:
- - Electrolytically plated or coated with zinc:
- - - Cut to rectangular (including square) shape, not further worked than clad or surface-treated,
whether or not corrugated
- - - Other:
- - - - Other
- - Otherwise plated or coated with zinc:
- - - Other:
- - - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
7225 99 00
10
91
99
7226
7226 11 00
10
21
29
31
39
40
50
91
99
7226 19 00
10
21
29
31
39
40
50
91
99
7226 20 00
11
19
21
29
30
40
51
52
59
61
69
91
99
7226 91 00
10
20
91
92
99
- - Other:
- - - Other:
- - - - Other
Flat-rolled products of other alloy steel, of a width of less than 600 mm:
- Of silicon-electrical steel:
- - Grain-oriented:
- - - - Not further worked than hot-rolled
- - - - Not further worked than cold-rolled (cold-reduced):
- - - - - Having a watt loss not exceeding 0.75 W
- - - - - Other
- - - - Other:
- - - - - Clad, coated, plated or otherwise surface-treated:
- - - - - - Not further worked than clad:
- - - - - - - Hot-rolled
- - - - - - - Cold-rolled (cold-reduced)
- - - - - - Other
- - - - - Otherwise worked (perforated, chamfered, etc.)
- - - Other:
- - - - Having a watt loss not exceeding 0.75 W whatever the thickness
- - - - Other
- - Other:
- - - - - Having a watt loss not exceeding 0.75 W
- - - - - Other
- - - - Other:
- - - - - - - Hot-rolled
- - - - - - Other
- - - - - Otherwise worked (perforated, chamfered, etc.)
- - - Other:
- - - - Having a watt loss not exceeding 0.75 W whatever the thickness
- - - - Other
- Of high speed steel:
- - - - Not further worked than cold-rolled (cold-reduced)
- - - - Other:
- - - - - - - Hot-rolled
- - - - - - Other
- - - - - Otherwise worked (perforated, chamfered, with folded edges, etc.)
- - - Other:
- - - - Not further worked than hot-rolled:
- - - - - Of a thickness of 3 mm or more
- - - - Other:
- - - - - Polished, clad, coated, plated or otherwise surface-treated
- - - - - Otherwise worked
- Other:
- - Not further worked than hot-rolled:
- - - Of a width exceeding 500 mm, of a thickness exceeding 5 mm but not exceeding 100 mm, in
coils weighing 500 kg or more
- - - Other:
- - - - Of a thickness of 4.75 mm
393
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
394
Code
Description
7226 92 00
10
91
99
7226 93 00 00
7226 94 00 00
7226 99 00
11
19
20
30
91
99
- - Not further worked than cold-rolled (cold-reduced):

- - - Of rectangular (other than square) cross-section, of a width not exceeding 500 mm, of a
thickness not exceeding 6 mm and the thickness not exceeding one-tenth of the width
- - - Other:
- - - - Of a thickness of 3 mm or more
- - - - Other
- - Electrolytically plated or coated with zinc
- - Otherwise plated or coated with zinc
- - Other:
- - - Not further worked than clad or surface-treated, whether or not corrugated:
- - - - - - Hot-rolled, hot-drawn or extruded
- - - - - - Cold-formed or cold-finished
- - - - - Other
- - - - Other
- - - Other:
- - - - Other
7227
7227 10 00 00
7227 20 00 00
7227 90 00
10
90
Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel:
- Of high speed steel
- Of silico-manganese steel
- Other:
- - - Containing S, Pb or P (for cutting, etc.)
- - - Other
7228
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:
- Bars and rods, of high speed steel:
- - - Not further worked than hot-rolled, hot-drawn or extruded
- - - Not further worked than cold-formed or cold-finished
- - - - Other
- - - Other
- Bars and rods, of silico-manganese steel:
- - - Bars and rods of structural steel, not further worked than hot-rolled, tempered and hardened,
for the manufacture of springs
- - - Other:
- - - - Not further worked than hot-rolled, hot-drawn or extruded
- - - - Not further worked than cold-formed or cold-finished
- - - - Clad or surface-treated (polished, coated, plated, etc.):
- - - - - - Hot-rolled, hot-drawn or extruded
- - - - - - Cold-formed or cold-finished
- - - - - Other
- - - - Other
- Other bars and rods, not further worked than hot-rolled, hot-drawn or extruded
- Other bars and rods, not further worked than forged
- Other bars and rods, not further worked than cold-formed or cold-finished
- Other bars and rods:
- - - Bars and rods of structural steel, not further worked than hot-rolled, tempered and hardened,
for the manufacture of springs
- - - Other:
- - - - Other
- - - Not further worked than forged:
- - - - Of high speed steel
- - - - Other
- - - Not further worked than hot-rolled, hot-drawn or extruded:
- - - - Of high speed steel
- - - - Of silico-manganese steel
- - - - Other
- - - Not further worked than cold-formed or cold-finished:
- - - - Angles, shapes and sections obtained from flat-rolled products
- - - - Other angles, shapes, and sections
7228 10 00
10
20
30
41
49
50
90
7228 20
10 00
90
10
20
30
41
49
50
90
7228 30 00 00
7228 40 00 00
7228 50 00 00
7228 60
10 00
90
11
19
90
7228 70 00
11
19
21
22
29
31
39
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
395
Rate of
duty (%)
41
49
90
7228 80 00 00

- - - - Other
- Hollow drill bars and rods
7.5
7.5
7.5
7.5
7229
7229 10 00 00
7229 20 00 00
7229 90 00 00
Wire of other alloy steel:

- Of high speed steel
- Of silico-manganese steel
- Other
7.5
7.5
7.5
396
CHAPTER 73
ARTICLES OF IRON OR STEEL
NOTES
1. In this Chapter the expression cast iron applies to products obtained by casting in which iron predominates by weight over
each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1 d) to Chapter
72.
2. In this Chapter the word wire means hot- or cold-formed products of any cross-sectional shape, of which no cross-sectional
dimension exceeds 16 mm.
Code
Description
7301 10 00 00
7301 20 00 00
Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel:
- Sheet piling
- Angles, shapes and sections
7301
7302
7302 10
10 00
90
11
19
90
7302 30
10 00
90 00
7302 40
10 00
90 00
7302 90
10 00
20 00
30 00
40 00
90 00
7303 00 00
10
20
31
39
91
99
7304
7304 10
10
10
90
91 00
99 00
7304 21 00 00
7304 29
10
10
90
91 00
99 00
Railway or tramway track construction material of iron or steel, the following: rails, checkrails 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:
- Rails:
- - - Current-conducting, with parts of non-ferrous metal
- - - Other:
- - - - New:
- - - - - Weighing 20 kg or more per linear metre
- - - - - Weighing less than 20 kg per linear metre
- - - - Used
- Switch-blades, crossing frogs, point rods and other crossing pieces:
- - - Of cast steel
- - - Other
- Fish-plates and sole plates:
- - - Rolled
- - - Other
- Other:
- - - Check-rails
- - - Rack-rails
- - - Rail clips, bedplates and ties
- - - Sleepers (cross-ties)
- - - Other
Tubes, pipes and hollow profiles, of cast iron:
- - - Tubes and pipes for pressure lines
- - - Gutter or drain pipes
- - - Other tubes and pipes, of cast iron:
- - - - Unworked, whether or not coated with tar, of a length:
- - - - - Not exceeding 3 m
- - - - - Exceeding 3 m
- - - - Worked, coated or plated (metal-plated, enamelled, etc.), of a length :
- - - - - Not exceeding 3 m
- - - - - Exceeding 3 m
Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel:
- Line pipe of a kind used for oil or gas pipelines:
- - - Of a thickness not exceeding 4 mm:
- - - - Pyramidal; conical, of circular cross-section
- - - - Other
- - - Other:
- - - - Other
- Casing, tubing and drill pipe, of a kind used in drilling for oil or gas:
- - Drill pipe
- - Other:
- - - - Other
- - - Other:
- - - - Other
Rate of
duty (%)
7.5
35
7.5
2.5
2.5
2.5
7.5
2.5
7.5
2.5
7.5
7.5
2.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
397
Rate of
duty (%)
Description
7304 31
10 00
20
10
90
31 00
39 00
40
10
90
91 00
99 00
7304 39
10 00
20
10
90
31 00
39 00
40
10
90
91 00
99 00
7304 41
10 00
20
10
90
31 00
39 00
40
10
90
91 00
99 00
7304 49
10 00
20
10
90
31 00
39 00
40
10
90
- Other, of circular cross-section, of iron or non-alloy steel:

- - Cold-drawn or cold-rolled (cold-reduced):
- - - Of an internal diameter exceeding 400 mm and of a wall thickness exceeding 10.5 mm
- - - Other:
- - - - Unworked, straight and of uniform wall thickness, for use solely in the manufacture of
and pipes of other sections and wall thicknesses:
- - - - - Of a thickness not exceeding 4 mm:
- - - - - - Conical
- - - - - - Other
- - - - - Other:
- - - - - - Conical
- - - - - - Other
- - - - Other:
- - - - - - Conical
- - - - - - Other
- - - - - Other:
- - - - - - Conical
- - - - - - Other
- - Other:
- - - Other:
- - - - - - Conical
- - - - - - Other
- - - - - Other:
- - - - - - Conical
- - - - - - Other
- - - - Other:
- - - - - - Conical
- - - - - - Other
- - - - - Other:
- - - - - - Conical
- - - - - - Other
- Other, of circular cross-section, of stainless steel:
- - - Other:
- - - - - - Conical
- - - - - - Other
- - - - - Other:
- - - - - - Conical
- - - - - - Other
- - - - Other:
- - - - - - Conical
- - - - - - Other
- - - - - Other:
- - - - - - Conical
- - - - - - Other
- - Other:
- - - Other:
- - - - - - Conical
- - - - - - Other
- - - - - Other:
- - - - - - Conical
- - - - - - Other
- - - - Other:
- - - - - - Conical
- - - - - - Other
7.5
tubes
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
tubes
7.5
7.5
7.5
7.5
2.5
2.5
7.5
7.5
7.5
tubes
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
tubes
7.5
7.5
7.5
7.5
7.5
7.5
398
Code
Description
91 00
99 00
7304 51
10 00
20
10
90
31 00
39 00
40
10
90
91 00
99 00
7304 59
10 00
20
10
90
31 00
39 00
40
10
90
91 00
99 00
7304 90
10
10
90
21 00
29 00
40
10
90
91 00
99 00
7305
7305 11
10
10
90
91 00
99 00
7305 12
10
10
90
91 00
99 00
- - - - - Other:
- - - - - - Conical
- - - - - - Other
- Other, of circular cross-section, of other alloy steel:
- - - Other:
- - - - Unworked, straight and of uniform wall thickness, for use solely in the manufacture of tubes
- - - - - - Conical
- - - - - - Other
- - - - - Other:
- - - - - - Conical
- - - - - - Other
- - - - Other:
- - - - - - Conical
- - - - - - Other
- - - - - Other:
- - - - - - Conical
- - - - - - Other
- - Other:
- - - Other:
- - - - Unworked, straight and of uniform wall thickness, for use solely in the manufacture of tubes
- - - - - - Conical
- - - - - - Other
- - - - - Other:
- - - - - - Conical
- - - - - - Other
- - - - Other:
- - - - - - Conical
- - - - - - Other
- - - - - Other:
- - - - - - Conical
- - - - - - Other
- Other:
- - - Unworked, straight and of uniform wall thickness, for use solely in the manufacture of tubes
- - - - - Pyramidal
- - - - - Other
- - - - Other:
- - - - - Pyramidal
- - - - - Other
- - - Other:
- - - - - Pyramidal
- - - - - Other
- - - - Other:
- - - - - Pyramidal
- - - - - Other
Other tubes and pipes (for example, welded, riveted or similarly closed), having circular
cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel:
- - Longitudinally submerged arc welded:
- - - - Conical
- - - - Other
- - - Other:
- - - - Conical
- - - - Other
- - Other, longitudinally welded:
- - - - Conical
- - - - Other
- - - Other:
- - - - Conical
- - - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
35
35
35
7.5
35
35
35
7.5
Code
Description
7305 19
10
10
90
91 00
99 00
7305 20
10
10
90
91 00
99 00
7305 31
10 00
20
10
90
91 00
99 00
7305 39
10 00
20
10
90
91 00
99 00
7305 90
10 00
20
10
90
91 00
99 00
7306
7306 10
10
10
90
91 00
99 00
7306 20
10
10
90
91 00
99 00
7306 30
10
10
91
99
91 00
99 00
7306 40
11 00
19 00
91 00
99 00
7306 50
10
10
90
- - Other:
- - - - Conical
- - - - Other
- - - Other:
- - - - Conical
- - - - Other
- Casing of a kind used in drilling for oil or gas:
- - - - Conical
- - - - Other
- - - Other:
- - - - Conical
- - - - Other
- Other, welded:
- - Longitudinally welded, of an external diameter:
- - - Other, of a thickness not exceeding 4 mm:
- - - - Conical
- - - - Other
- - - Other:
- - - - Conical
- - - - Other
- - Other:
- - - - Conical
- - - - Other
- - - Other:
- - - - Conical
- - - - Other
- Other:
- - - - Conical
- - - - Other
- - - Other:
- - - - Conical
- - - - Other
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel:
- - - - Other
- - - Other:
- - - - Other
- Casing and tubing of a kind used in drilling for oil or gas:
- - - - Other
- - - Other:
- - - - Other
- Other, welded, of circular cross-section, of iron or non-alloy steel:
- - - - Conical
- - - - Other:
- - - - - Tubes and pipes in coils, of a wall thickness not exceeding 0.75 mm, having internal and
external diameters not exceeding 4 mm and 5.5 mm, respectively
- - - - - Other
- - - Other:
- - - - Conical
- - - - Other
- Other, welded, of circular cross-section, of stainless steel:
- - - - Conical
- - - - Other
- - - Other:
- - - - Conical
- - - - Other
- Other, welded, of circular cross-section, of other alloy steel:
- - - - Conical
- - - - Other
399
Rate of
duty (%)
35
35
35
7.5
35
35
35
7.5
35
35
35
35
7.5
35
35
35
35
7.5
35
35
35
35
7.5
35
35
35
7.5
35
35
35
7.5
35
20
35
35
7.5
35
7.5
35
7.5
35
35
400
Code
Description
91 00
99 00
7306 60
10
10
90
91 00
99 00
7306 90
10
10
90
91 00
99 00
7307
7307 11
10 00
90 00
7307 19
10 00
21 00
29 00
90 00
7307 21 00
10
90
7307 22 00 00
7307 23 00 00
7307 29 00 00
7307 91
10 00
21 00
29 00
90
10
90
7307 92
10 00
21 00
29 00
90 00
7307 93
10 00
21 00
29 00
90 00
7307 99
10 00
21 00
29 00
90 00
7308
7308 10 00 00
7308 20 00 00
7308 30 00 00
7308 40 00
10
90
7308 90 00 00
- - - Other:
- - - - Conical
- - - - Other
- Other, welded, of non-circular cross-section:
- - - - Pyramidal
- - - - Other
- - - Other:
- - - - Pyramidal
- - - - Other
- Other:
- - - - Other
- - - Other:
- - - - Other
Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel:
- Cast fittings:
- - Of non-malleable cast iron:
- - - Gibault joints
- - - Other
- - Other:
- - - Of malleable cast iron:
- - - - Raw castings
- - - - Other:
- - - - - Gibault joints
- - - - - Other
- Other, of stainless steel:
- - Flanges:
- - - Of an external diameter of less than 1 000 mm
- - - Other
- - Threaded elbows, bends and sleeves
- - Butt welding fittings
- - Other
- Other:
- - Flanges:
- - - Of non-malleable cast iron
- - - - Other
- - - Of other iron or steel:
- - - - Of an external diameter of less than 1 000 mm
- - - - Other
- - Threaded elbows, bends and sleeves:
- - - - Other
- - Butt welding fittings:
- - - - Other
- - Other:
- - - - Other
Structures (excluding prefabricated buildings of heading 9406) 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:
- Bridges and bridge-sections
- Towers and lattice masts
- Doors, windows and their frames and thresholds for doors
- Equipment for scaffolding, shuttering, propping or pitpropping:
- - - Pithead frames; adjustable or telescopic pitpropping or shoring for mine galleries
- - - Other
- Other
Rate of
duty (%)
35
7.5
35
35
35
7.5
35
35
35
7.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
Code
Description
7309 00
10 00
20 00
31 00
39
10
90
82 00
89 00
7310
7310 10
10
10
21
29
91
99
90
10
90
7310 21
10 00
91
10
91
99
99
10
90
7310 29
10
10
20
91
99
90
10
90
7311 00
10 00
20 00
30 00
40 00
50 00
60 00
71 00
73 00
79
10
90
7312
7312 10 00
10
20
90
7312 90 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 litres, whether or not lined or
heat-insulated, but not fitted with mechanical or thermal equipment:
- - - For conveyance or packing
- - - Other:
- - - - For gases
- - - - For liquids:
- - - - - Internally coated or heat-insulated
- - - - - Other:
- - - - - - Of a capacity exceeding 100 m
- - - - - - Other
- - - - For solids:
- - - - - Silos of corrugated or profiled sheet or plate
- - - - - Other
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 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment:
- Of a thickness of 50 litres or more:
- - - For conveyance or packing:
- - - - More than 50 l
- - - - Other:
- - - - - Milk churns
- - - - - Cans
- - - - - Other:
- - - - - - Of sheet or plate of a thickness of less than 0.5 mm
- - - - - - Of sheet or plate of a thickness of 0.5 mm or more
- - - Other:
- - - - Of cast iron
- - - - Other
- Of a capacity of less than 50 litres:
- - Cans which are to be closed by soldering or crimping:
- - - Beverage cans, imported by the factories concerned for their own use
- - - Other:
- - - - For conveyance or packing:
- - - - - Cans
- - - - - Other:
- - - - - - Of sheet or plate of a thickness of less than 0.5 mm
- - - - - - Of sheet or plate of a thickness of 0.5 mm or more
- - - - Other:
- - - - - Of cast iron
- - - - - Other
- - Other:
- - - For conveyance or packing:
- - - - Milk churns
- - - - Cans
- - - - Other:
- - - - - Of sheet or plate of a thickness of less than 0.5 mm
- - - - - Of sheet or plate of a thickness of 0.5 mm or more
- - - Other:
- - - - Other
Containers for compressed or liquefied gas, of iron or steel:
- - - Seamless
- - - Containers for acetylene
- - - Other double-walled vacuum-insulated containers
- - - Other single-walled containers, externally heat-insulated and protected
- - - Spherical containers of a capacity of 1 000 litres or more
- - - Cylindrical containers of a capacity exceeding 200 m
- - - Tanks fitted with a power pump, valves, checking appliances (for example, manometer) and
feed, return and distribution pipes mounted on a fixed base
- - - Cylindrical tanks reinforced with a fixed plastic shell
- - - Other:
- - - - Of a capacity of less than 1 000 litres
- - - - Of a capacity of 1,000 l or more
Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated:
- Stranded wire, ropes and cables:
- - - High-tenacity (120 kg/mm or more) cables of clad, plated or coated steel wire, of a diameter
of 1.4 mm or more
- - - Stranded steel wire plated or coated with copper-zinc base alloy (brass), of a tensile strength
exceeding 200 kg/mm
- - - Other
- Other
401
Rate of
duty (%)
35
35
2.5
35
35
2.5
35
35
35
35
35
35
35
35
20
35
35
35
35
35
35
35
35
35
35
35
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
35
35
2.5
2.5
2.5
2.5
402
Code
Rate of
duty (%)
Description
7313 00
10 00
90 00
7314
7314 12 00 00
7314 13 00 00
7314 14 00 00
7314 19
10 00
90 00
7314 20 00
10
90
7314 31 00 00
7314 39 00
10
90
7314 41 00
10
90
7314 42 00 00
7314 49 00
10
90
7314 50 00 00
7315
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:
- - - Of wire
- - - Of hoop and strip
Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded
metal of iron or steel:
- Woven cloth:
- - Endless bands for machinery, of stainless steel
- - Other endless bands for machinery
- - Other woven cloth, of stainless steel
- - Other:
- - - Fabrics with a weft of dipped polyamide monofilaments and a warp of ten strands or more per
linear centimetre of high tenacity steel wire of subdivision 7312 10 00 20
- - - Other
- 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 cm or more:
- - - Of ungalvanized wire of a maximum cross-sectional dimension of 3 mm or more, welded at
the intersection
- - - Other
- Other grill, netting and fencing, welded at the intersection:
- - Plated or coated with zinc
- - Other:
- - - Of ungalvanized wire of a maximum cross-sectional dimension of 3 mm or more, welded at
the intersection
- - - Other
- Other cloth, grill, netting and fencing:
- - Plated or coated with zinc:
- - - Single- or three-strand grill; corrugated grill of iron wire
- - - Other
- - Coated with plastics
- - Other:
- - - Single- or three-strand grill; corrugated grill of iron wire
- - - Other
- Expanded metal
90
7315 89 00 00
7315 90 00 00
Chain and parts thereof, of iron or steel:

- Articulated link chain and parts thereof:
- - Roller chain:
- - - Wholly of iron or steel, other than stainless steel,
plated or coated with zinc, tin, lead or copper
- - - Other
- - Other chain:
- - - Other
- - Parts
- Skid chain
- Other chain:
- - Stud-link:
- - - Other
- - Other, welded link:
- - - Other
- - Other
- Other parts
7316 00 00 00
Anchors, grapnels and parts thereof, of iron or steel
7317 00
Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305)
and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper:
- - - Spikes and similar articles:
- - - - Spikes
- - - - Round pins, staples, glaziers nails, moulders nails, etc.
- - - Other:
- - - - Nails:
- - - - - Nails for shoeing animals
- - - - - Tacks and conical nails:
- - - - - - Tacks
- - - - - - Conical nails
- - - - - Other
7315 11 00
10
90
7315 12 00
10
90
7315 19 00 00
7315 20 00 00
7315 81 00
10
90
7315 82 00
10
10
10
90
90
10
21
29
40
unworked, polished, oxidized, varnished or
35
35
35
35
35
7.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
2.5
35
35
35
35
35
35
Code
Description
50
60
70
80
90
7318
7318 11 00 00
7318 12
10 00
90
10
90
7318 13
10 00
90 00
7318 14
10 00
90
10
90
7318 15
10 00
90
10
90
7318 16
10 00
20 00
80
10
90
7318 19
10 00
90 00
7318 21
10 00
90
10
90
7318 22
10 00
90
10
90
7318 23
10 00
- - - - Other:
- - - - - Hook nails and nail rings
- - - - - Unthreaded studs for animals
- - - - - Drawing pins
- - - - - Carding tacks and the like for industrial use
- - - - - Other (corrugated nails, roofing nails, track fixing nails, etc.)
Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel:
- Threaded articles:
- - Coach screws
- - Other wood screws:
- - - For fixing orthopaedic appliances or for medical and/or surgical uses, imported by or on behalf of the practitioners concerned (proof of use and inventory figures may be requested at a
later date)
- - - Other:
- - - - Turned from bars, rods, profiles or wire, of solid section, of a shank thickness or hole diameter not exceeding 6 mm
- - - - Other
- - Screw hooks and screw rings:
later date)
- - - Other
- - Self-tapping screws:
later date)
- - - Other:
- - - - Other
- - Other screws and bolts, whether or not with their nuts or washers:
later date)
- - - Other:
- - - - Turned from bars, rods, profiles or wire, of solid section, of a shank thickness or hole diameter not
exceeding 6 mm
- - - - Other
- - Nuts:
later date)
- - - Collar nuts for the manufacture of containers for liquefied gas
- - - Other:
- - - - Turned from bars, rods, profiles or wire, of solid section, of a shank thickness or hole diameter not exceeding 6 mm:
- - - - Other
- - Other:
later date)
- - - Other
- Non-threaded articles:
- - Spring washers and other lock washers:
later date)
- - - Other:
- - - - Other
- - Other washers:
later date)
- - - Other:
- - - - Other
- - Rivets:
later date)
403
Rate of
duty (%)
35
35
35
35
35
35
2.5
35
35
2.5
35
2.5
35
35
2.5
35
35
2.5
27.5
35
35
2.5
35
2.5
35
35
2.5
35
35
2.5
404
Code
Description
90
- - - Other:
- - - - Turned from bars, rods, profiles or wire, of solid section, of a shank thickness not exceeding
6 mm:
- - - - - Rivets and similar headless articles for use in the assembly of parts by flattening the ends
- - - - - Other
- - - - Other:
- - - - - Rivets and similar headless articles for use in the assembly of parts by flattening the ends
- - - - - Other
- - Cotters and cotter-pins:
later date)
- - - Other
- - Other:
later date)
- - - Blanks for collar nuts of subdivision 7318 16 20 00
- - - Other:
- - - - Turned from bars, rods, profiles or wire, of solid section, of a shank thickness or hole diameter not exceeding 6 mm:
- - - - Other
7319 10 00 00
7319 20 00 00
7319 30 00 00
7319 90 00 00
Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar
articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not
elsewhere specified or included:
- Sewing, darning or embroidery needles
- Safety pins
- Other pins
- Other
21 00
29 00
91 00
99 00
7318 24
10 00
90 00
7318 29
10 00
20 00
80
10
7319
7320
7320 10
10 00
90
10
90
7320 20
10 00
90 00
7320 90
10 00
90
10
20
90
7321
7321 11
11 00
13 00
19 00
21 00
23 00
29 00
91 00
93 00
99 00
7321 12 00
10
20
90
7321 13 00
10
90
7321 81
10 00
20 00
90 00
7321 82 00 00
7321 83 00 00
Springs and leaves for springs, of iron or steel:

- Leaf-springs and leaves therefor:
- - - For the suspension of vehicles of Chapter 87
- - - Other:
- - - - Leaf springs (single or laminated)
- - - - Other springs
- Helical springs:
- - - Other
- Other:
- - - Other:
- - - - Flat spiral springs
- - - - Wire springs for seats, beds and the like
- - - - Other springs
Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel:
- Cooking appliances and plate warmers:
- - For gas fuel or for both gas and other fuels:
- - - Cookers:
- - - - For gas fuel
- - - - For both gas and liquid fuels
- - - - Other
- - - Radiators:
- - - - Other
- - - Other:
- - - - Other
- - For liquid fuel:
- - - Cookers (incorporating at least an oven and a hob)
- - - Radiators
- - - Other
- - For solid fuel:
- - - Cookers and warmers
- - - Other
- Other apparatus:
- - For gas fuel or for both gas and other fuels:
- - - For gas fuel
- - - For both gas and liquid fuels
- - - Other
- - For liquid fuel
- - For solid fuel
Rate of
duty (%)
35
35
35
35
2.5
35
2.5
27.5
35
35
7.5
2.5
2.5
7.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
Code
Description
7321 90
90 00
- Parts:
- - - Gas burners with 6, 8 or 12 straight elements
- - - Steel assemblies for grills composed of two stamped elements, one of sheet and the other of cloth
- - - Sheet cut to size and shape in a single piece with three preformed panels, not painted, enamelled or otherwise surface treated
- - - Other
7322 11 00 00
7322 19 00 00
7322 90 00 00
Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air
heaters and hot air distributors (including distributors which can also distribute fresh or
conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and
parts thereof, of iron or steel:
- Radiators and parts thereof:
- - Of cast iron
- - Other
- Other
10 00
20 00
30 00
7322
7323
7323 10 00 00
7323 91 00
10
91
99
7323 92 00
10
91
99
7323 93 00
10
91
99
7323 94 00
10
91
99
7323 99
10 00
90
11
19
91
99
7324
7324 10 00
10
90
7324 21 00 00
7324 29 00 00
7324 90
10 00
90
10
20
31
39
50
91
99
7325
7325 10
10 00
90 00
Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel
wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel:
- Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like
- Other:
- - Of cast iron, not enamelled:
- - - Complete articles
- - - Parts:
- - - - Rough blanks
- - - - Finished
- - Of cast iron, enamelled:
- - - Parts:
- - - - Finished
- - Of stainless steel:
- - - Parts:
- - - - Finished
- - Of iron (other than cast iron) or steel, enamelled:
- - - Parts:
- - - - Finished
- - Other:
- - - Wheeled containers for household waste, C.K.D.
- - - Other:
- - - - Complete articles:
- - - - - Of sheet or plate
- - - - - Of wire, grill, cloth, netting and the like
- - - - Parts:
- - - - - Rough blanks
- - - - - Finished
Sanitary ware and parts thereof, of iron or steel:
- Sinks and wash basins, of stainless steel:
- - - Parts
- Baths:
- - Of cast iron, whether or not enamelled
- - Other
- Other, including parts:
- - - Complete flushing cisterns
- - - Other:
- - - - - Of cast iron
- - - - - Articles of iron or steel sheet or plate:
- - - - - - Stainless
- - - - - - Other:
- - - - - - - Enamelled
- - - - - - - Other
- - - - - Of wire, grill, cloth, netting and the like
- - - - Parts:
- - - - - Rough blanks
- - - - - Finished
Other cast articles of iron or steel:
- Of non-malleable cast iron:
- - - For roads
- - - Other
405
Rate of
duty (%)
7.5
27.5
27.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
20
35
35
35
35
35
35
35
35
27.5
35
35
35
35
35
35
35
35
35
406
Code
Description
7325 91
10 00
90 00
7325 99
11 00
19 00
21
10
90
29
10
90
30 00
40 00
90
10
91
99
7326
7326 11 00 00
7326 19
10
10
90
20
10
90
30 00
90
10
20
30
40
50
60
81
89
90
7326 20
10 00
90
10
20
30
90
7326 90
11
10
90
19
10
90
20
10
90
40 00
50 00
60 00
70 00
80 00
- Other:
- - Grinding balls and similar articles for mills:
- - - Of cast iron
- - - Other
- - Other:
- - - Of cast iron:
- - - - For roads
- - - - Other
- - - Other:
- - - - Accessories for power transmission and haulage lines (suspension pieces, mooring grapples, swing-bars, etc.); accessories for power transmission lines:
- - - - - Unworked:
- - - - - - Fittings for electric lines
- - - - - - Other
- - - - - Polished, coated or plated:
- - - - - - Fittings for electric lines
- - - - - - Other
- - - - Collar nuts of steel for the manufacture of containers for liquefied gas
- - - - Blanks of iron, other than cast iron, or steel for the manufacture of goods of heading 8432,
not elsewhere specified or included
- - - - - Uncalibrated steel balls specified in Note 6 to Chapter 84
- - - - - Other:
- - - - - - Unwrought
- - - - - - Worked
Other articles of iron or steel:
- Forged or stamped, but not further worked:
- - Grinding balls and similar articles for mills:
- - Other:
- - - Accessories for power transmission and haulage lines (suspension pieces, mooring grapples,
swing-bars, etc.); accessories for electric transmission lines:
- - - - Fittings for electric lines
- - - - Other
- - - Bottoms for tanks and vats; bottoms for use solely in the manufacture of boilers and tanks:
- - - - Convex circular or elliptical bottoms of an external diameter or greatest axis exceeding 60 cm
- - - - Other
- - - Blanks for the manufacture of goods of heading 8432, not elsewhere specified or included
- - - Other:
- - - - Ladders and steps
- - - - Staples for transporter or elevator belts or belting
- - - - Snap hooks for all purposes
- - - - Pallets and the like for handling goods
- - - - Cages and aviaries
- - - - Spools, cops, bobbins and similar supports for spinning and weaving
- - - - Other:
- - - - - Unworked:
- - - - - - Stamped
- - - - - - Other
- - - - - Worked
- Articles of iron or steel wire:
- - - Other:
- - - - Staples for transporter or elevator belts or belting
- - - - Cages and aviaries
- - - - Wastepaper baskets
- - - - Other
- Other:
swing-bars, etc.); accessories for power transmission lines:
- - - - Unworked:
- - - - - Fittings for electric lines
- - - - - Other
- - - - Polished, coated or plated:
- - - - - Fittings for electric lines
- - - - - Other
- - - Bottoms for tanks and vats; bottoms for use solely in the manufacture of boilers and tanks:
- - - - Convex circular or elliptical bottoms of an external diameter or greatest axis exceeding
60 cm
- - - - Other
- - - Conduits of galvanized iron plate, corrugated
- - - Sheets or plates cut to size and shape for production lines for refrigerating apparatus, imported by or for the manufacturers concerned and transported direct to the factory (proof of
use may be requested at a later date)
- - - Blanks for the manufacture of goods of heading 8432, not elsewhere specified or included
- - - Spools, cops, bobbins and similar supports for spinning and weaving
Rate of
duty (%)
35
35
35
35
27.5
27.5
27.5
27.5
27.5
27.5
35
35
35
27.5
27.5
35
35
27.5
35
35
35
35
35
35
35
35
35
27.5
35
35
35
35
27.5
27.5
27.5
27.5
35
35
27.5
27.5
27.5
27.5
2.5
Code
91 00
99
10
20
30
40
50
60
98
Description
- - - Other:
- - - - Textile spinning cans
- - - - Other:
- - - - - Ladders and steps
- - - - - Staples for transporter or elevator belts or belting
- - - - - Snap hooks for all purposes
- - - - - Pallets and the like for handling goods
- - - - - Cages and aviaries
- - - - - Metal plates of a length of 19 perforated along both lengths
- - - - - Other
407
Rate of
duty (%)
2.5
35
35
35
35
35
2.5
35
408
CHAPTER 74
COPPER AND ARTICLES THEREOF
NOTE
a) Refined copper:
Metal containing at least 99.85% by weight of copper; or
Metal containing at least 97.5% by weight of copper, provided that the content by weight of any other element does not
exceed the limit specified in the following table:
TABLE - Other elements
Element
Ag
Silver
As
Arsenic
Cd
Cadmium
Cr
Chromium
Mg
Magnesium
Pb
Lead
S
Sulphur
Sn
Tin
Te
Tellurium
Zn
Zinc
Zr
Zirconium
Other elements*, each
Limiting content (% by weight)
0.25
0.5
1.3
1.4
0.8
1.5
0.7
0.8
0.8
1
0.3
0.3
* Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.
b) Copper alloys:
Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that:
i) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or
ii) the total content by weight of such other elements exceeds 2.5%.
c) Master alloys:
Alloys containing with other elements more than 10% by weight of copper, not usefully malleable and commonly used as
an additive in the manufacture of other alloys or as de-oxidants, de-sulphurizing agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15% by weight of
phosphorus falls in heading 2848.
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 descaling), provided that they have not thereby assumed the character of articles or products of other headings.
Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting
them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading 7403.
e) Profiles:
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length,
which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression
also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or
products of other headings.
f) Wire:
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the
shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including flattened circles and modified rectangles of which two opposite sides are convex arcs, the other two sides being straight,
of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may
have corners rounded along their whole length. The thickness of such products, which have a rectangular (including
modified rectangular) cross-section, exceeds one-tenth of the width.
g) Plates, sheets, strip and foil:
Flat-surfaced products (other than the unwrought products of heading 7403), coiled or not, of solid rectangular (other than
square) cross-section with or without rounded corners (including modified rectangles of which two opposite sides are
convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:
of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or
Headings 7409 and 7410 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.
409
h) Tubes and pipes:

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in
the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which
have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be taken to be tubes and
pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and
pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped
or fitted with flanges, collars or rings.
SUBHEADING NOTE
a) Copper-zinc base alloys (brasses):
Alloys of copper and zinc, with or without other elements. When other elements are present:
zinc predominates by weight over each of such other elements;
any nickel content by weight is less than 5% (see copper-nickel-zinc base alloys (nickel-silvers)); and
any tin content by weight is less than 3% (see copper-tin base 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 base 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.
Code
Description
Rate of
duty (%)
7401
7401 10 00 00
7401 20 00 00
Copper mattes; cement copper (precipitated copper):

- Copper mattes
- Cement copper (precipitated copper)
7.5
7.5
7402 00 00
Unrefined copper; copper anodes for electrolytic refining:

- - - Copper anodes for electrolytic refining
- - - Unrefined copper
7.5
7.5
10
90
7403
7403 11 00 00
7403 12 00 00
7403 13 00 00
7403 19 00 00
7403 21 00
10
90
7403 22 00 00
7403 23 00
10
90
7403 29 00
10
20
30
90
7404 00 00
12
93
97
7405 00
10 00
90 00
Refined copper and copper alloys, unwrought:

- Refined copper:
- - Cathodes and sections of cathodes
- - Wire-bars
- - Billets
- - Other
- Copper alloys:
- - Of copper-zinc base alloys (brass):
- - - Of copper containing 10% or more of zinc
- - - Other
- - Copper-tin base alloys (bronze)
- - Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver):
- - - Of copper containing 10% or more of zinc
- - - Other
- - Other copper alloys (other than master alloys of heading 7405):
- - - Containing 10% or more of zinc
- - - Containing tin but not containing zinc
- - - Containing beryllium
- - - Other
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Master alloys of copper:

- - - Containing more than 8% but less than 15% of phosphorus (phosphor copper)
- - - Other
7.5
7.5
Copper powders and flakes:

- Powders of non-lamellar structure
- Powders of lamellar structure; flakes:
- - - Of copper, not alloyed
- - - Of copper alloys
7407
7407 10
Copper bars, rods and profiles:

- Of refined copper:
- - - Hollow profiles:
- - - - Straight and of uniform thickness:
- - - - - Not surface worked
10
7.5
7.5
7.5
Copper waste and scrap:

- - - Of copper, not alloyed
- - - Of copper alloys:
- - - - Containing 10% or more of zinc
- - - - Other
7406
7406 10 00 00
7406 20 00
10
90
10
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
410
Code
Description
21
29
90
90
11
19
21
29
91
99
7407 21
01
10
91
99
11 00
19
10
90
20
10
90
30 00
41
10
90
49
10
90
50
11
19
91
99
60 00
71 00
79 00
80 00
91 00
99 00
7407 22
01 00
09 00
10
10
91
99
21 00
- - - - - Other:
- - - - - - Gold- or silver-plated
- - - - - - Other
- - - - Other
- - - Other:
- - - - Of a cross-sectional dimension not exceeding 6 mm:
- - - - - Drawn
- - - - - Other
- - - - Other:
- - - - - Not further worked than rolled or drawn, whether or not peeled:
- - - - - - Of which the maximum cross-sectional dimension does not exceed 15 mm
- - - - - - Other
- - - - - Other:
- - - - - - Other
- Of copper alloys:
- - - - - Of copper alloys containing 10% or more of zinc:
- - - - - - Not surface worked
- - - - - - Other:
- - - - - - - Gold- or silver-plated
- - - - - - - Other
- - - - - Other:
- - - - - - Other:
- - - - - - - Other
- - - - Other:
- - - - - Of copper alloys containing 10% or more of zinc
- - - - - Other
- - - Other:
- - - - Of which the maximum cross-sectional dimension does not exceed 6 mm:
- - - - - Of rectangular ( other than square) cross-section, of a thickness not exceeding 6 mm
- - - - - Other:
- - - - - - Drawn:
- - - - - - - Of copper alloys containing 10% or more of zinc
- - - - - - - Other
- - - - - - Other:
- - - - - - - Other
- - - - Other:
- - - - - - Not further worked than rolled or drawn, whether or not peeled:
- - - - - - - Of which the maximum cross-sectional dimension does not exceed 15 mm
- - - - - - - Other
- - - - - - Other:
- - - - - - - Other
- - - - - Other:
- - - - - - - Other:
- - - - - - - - Bars and rods
- - - - - - - - Profiles
- - - - - - Other:
- - - - - - - Other:
- - - - - - - - Bars and rods
- - - - - - - - Profiles
- - - Of alloys containing more than 10% of nickel:
- - - - Hollow profiles
- - - - Other
- - - Other:
- - - - Hollow profiles:
- - - - - Straight and of uniform thickness:
- - - - - - Of copper alloys containing 10% or more of zinc:
- - - - - - - Not surface worked
- - - - - - - Other:
- - - - - - - - Gold- or silver-plated
- - - - - - - - Other
- - - - - - Other:
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
29
10
90
30
10
90
41
10
90
49
10
90
50
11
19
91
99
60 00
71 00
79 00
80 00
91 00
99 00
7407 29
01 00
09 00
11
10
91
99
19 00
21 00
29
10
90
30
10
90
41
10
90
49
10
90
51
11
19
91
99
59 00
60 00
- - - - - - - Other:
- - - - - - - - Other
- - - - - Other:
- - - - - - Of copper alloys containing 10% or more of zinc
- - - - - - Other
- - - - Other:
- - - - - Of which the maximum cross-sectional dimension does not exceed 6 mm:
- - - - - - Drawn:
- - - - - - - Other
- - - - - - Other:
- - - - - - - Other
- - - - - Other:
- - - - - - - Not further worked than rolled or drawn, whether or not peeled:
- - - - - - - - Of which the maximum cross-sectional dimension does not exceed 15 mm
- - - - - - - - Other
- - - - - - - Other:
- - - - - - - - Other
- - - - - - Other:
- - - - - - - - Other:
- - - - - - - - - Bars and rods
- - - - - - - - - Profiles
- - - - - - - Other:
- - - - - - - - Other:
- - - - - - - - - Bars and rods
- - - - - - - - - Profiles
- - Other:
- - - - Hollow profiles
- - - - Other
- - - Other:
- - - - Hollow profiles:
- - - - - Straight and of uniform thickness:
- - - - - - - Other:
- - - - - - - - Other
- - - - - - Of copper-beryllium alloys
- - - - - - Other:
- - - - - - - Other:
- - - - - - - - Other
- - - - - Other:
- - - - - - Other
- - - - Other:
- - - - - Of which the maximum cross-sectional dimension does not exceed 6 mm:
- - - - - - Drawn:
- - - - - - - Other
- - - - - - Other:
- - - - - - - Other
- - - - - Other:
- - - - - - - - Other
- - - - - - - Other:
- - - - - - - - Other
- - - - - - Of copper-beryllium alloys
- - - - - - Other:
411
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
412
Code
Description
71 00
79 00
80 00
91 00
99 00
7408
7408 11 00
11
19
91
99
7408 19
10 00
90 00
7408 21
10 00
21
10
90
29
10
90
30
11
19
91
99
41 00
49 00
91 00
99 00
7408 22
10 00
21
10
90
29
10
90
30
11
19
91
99
41 00
49 00
91 00
99 00
7408 29
10 00
- - - - - - - - Other:
- - - - - - - - - Bars and rods
- - - - - - - - - Angles, shapes and sections
- - - - - - - Other:
- - - - - - - - Other:
- - - - - - - - - Bars and rods
- - - - - - - - - Profiles
Copper wire:
- - Of which the maximum cross-sectional dimension exceeds 6 mm:
- - - Not further worked than rolled or drawn, whether or not peeled:
- - - - Of which the maximum cross-sectional dimension does not exceed 15 mm
- - - - Other
- - - Other:
- - - - Gold- or silver-plated
- - - - Other
- - Other:
- - - Drawn
- - - Other
- Of copper alloys:
- - - Of which the maximum cross-sectional dimension does not exceed 6 mm:
- - - - Of rectangular (other than square) cross-section, of a thickness not exceeding 6 mm
- - - - Other:
- - - - - Drawn:
- - - - - - Other
- - - - - Other:
- - - - - - Other
- - - Other:
- - - - Of copper alloys containing 10% or more of zinc:
- - - - - - Other
- - - - - Other:
- - - - - - Other
- - - - Other:
- - - - - - Other
- - - - - Other:
- - - - - - Other
- - - Of alloys containing more than 10% of nickel
- - - Other:
- - - - - Drawn:
- - - - - - Other
- - - - - Other:
- - - - - - Other
- - - - Other:
- - - - - - - Other
- - - - - - Other:
- - - - - - - Other
- - - - - Other:
- - - - - - - Other
- - - - - - Other:
- - - - - - - Other
- - Other:
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
35
7.5
2.5
35
35
7.5
7.5
7.5
7.5
7.5
7.5
7.5
35
7.5
35
7.5
35
35
7.5
7.5
7.5
7.5
7.5
7.5
7.5
35
7.5
35
7.5
Code
Description
21
10
90
29
10
90
31
11
19
91
99
39 00
41 00
49 00
91 00
99 00
7409
7409 11 00
10
90
7409 19 00
10
90
7409 21 00
11
19
20
91
99
7409 29 00
11
19
20
91
99
7409 31 00
10
91
99
7409 39 00
10
91
99
7409 40 00
11
19
20
91
99
7409 90 00
11
19
20
- - - Other:
- - - - - Drawn:
- - - - - - Other
- - - - - Other:
- - - - - - Other
- - - - Other:
- - - - - - - Other
- - - - - - Other:
- - - - - - - Other
- - - - - Of copper-beryllium alloys
- - - - - Other:
- - - - - - - Other
- - - - - - Other:
- - - - - - - Other
Copper plates, sheets and strip, of a thickness exceeding 0.15 mm:
- - In coils:
- - - Not surface worked, whether or not cut, grooved, scored, corrugated, bent, perforated, etc.
- - - Other, whether or not gold- or silver-plated
- - Other:
- - - Other, whether or not gold- or silver-plated
- Of copper-zinc base alloys (brass):
- - In coils:
- - - Of copper alloys containing 10% or more of zinc:
- - - - Not surface worked, whether or not cut, grooved, scored, corrugated, bent, perforated, etc.
- - - - Other, whether or not gold- or silver-plated
- - - Other:
- - - - Other:
- - - - - Gold- or silver-plated
- - - - - Other
- - Other:
- - - Other:
- - - - Other:
- - - - - Other
- Of copper-tin base alloys (bronze):
- - In coils:
- - - Other:
- - - - Other
- - Other:
- - - Other:
- - - - Other
- Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver):
- - - Other:
- - - - Other:
- - - - - Other
- Of other copper alloys:
- - - Of copper-beryllium alloys
413
Rate of
duty (%)
35
35
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
35
7.5
35
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
414
Code
Description
30
91
99
7410
7410 11 00 00
7410 12 00
10
90
7410 21 00 00
7410 22 00
10
90
7411
7411 10 00
10
21
29
90
7411 21
10 00
20
10
91
99
31 00
39
10
90
90
10
90
7411 22
10 00
20
10
91
99
31 00
39
10
90
90
10
90
7411 29
10 00
21
10
91
99
29 00
31 00
39
10
90
- - - Other:
- - - - Other:
- - - - - Other
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:
- - Of refined copper
- - Of copper alloys:
- - - Of copper alloys containing 10% or more of zinc
- - - Other
- Backed:
- - Of refined copper
- - Of copper alloys:
- - - Of copper alloys containing 10% or more of zinc
- - - Other
Copper tubes and pipes:
- - - Straight and of uniform thickness:
- - - - Not surface worked
- - - - Other:
- - - - - Other
- - - Other
- Of copper alloys:
- - - Tin-plated brass tubes for motor vehicle radiators (slip-tubing)
- - - Other:
- - - - Straight and of uniform wall-thickness:
- - - - - - Other:
- - - - - - - Other
- - - - - Other:
- - - - - - Other:
- - - - - - - Other
- - - - Other:
- - - - - Other
- - - Other:
- - - - - - Other:
- - - - - - - Other
- - - - - Other:
- - - - - - Other:
- - - - - - - Other
- - - - Other:
- - - - - Other
- - Other:
- - - Other:
- - - - - - Other:
- - - - - - - Other
- - - - - Other:
- - - - - - Other:
- - - - - - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
27.5
27.5
27.5
27.5
35
27.5
27.5
27.5
35
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
35
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
35
27.5
27.5
Code
Description
90
10
20
90
7412
7412 10 00 00
7412 20 00
10
20
91
99
- - - - Other:
- - - - - Other
Copper tube or pipe fittings (for example, couplings, elbows, sleeves):
- Of refined copper
- Of copper alloys:
- - - Quick-fit bronze couplings for compressed air; symmetrical bronze joints
- - - Symmetrical bronze couplings
- - - Other:
- - - - Evacuation plugs with copper alloy bodies, having an outlet diameter of 20 mm, with a
stainless steel central grating of a diameter of 45 mm, a copper mounting nut and a sealing
gasket of vulcanized rubber (other than hard rubber)
- - - - Other
7413 00 00 00
Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated
7414
7414 20 00
Cloth (including endless bands), grill and netting, of copper wire; expanded metal of copper:
- Cloth:
- - - Endless, for machinery:
- - - - Of copper alloys containing more than 10% of nickel
- - - - Other
- - - Other
- Other:
- - - Copper netting, in the piece, made from expanded metal
- - - Other:
- - - - Grill and netting
- - - - Other
11
19
90
7414 90 00
10
91
99
7415
7415 10 00
10
90
7415 21
10 00
21 00
29 00
91 00
99 00
7415 29
10 00
21 00
29 00
91 00
99 00
7415 33
11 00
19
10
90
91 00
99
10
90
Nails, tacks, drawing pins, staples (other than those of heading 8305) 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:
- Nails and tacks, drawing pins, staples and similar articles:
- - - Drawing pins
- - - Other
- Other articles, not threaded:
- - Washers (including spring washers):
later date)
- - - Turned from bars, rods, profiles or wire, of solid section, of a shank thickness not exceeding
6 mm:
- - - - Split washers and other spring washers
- - - - Other
- - - Other:
- - - - Split washers and other spring washers
- - - - Other
- - Other:
later date)
- - - Turned from bars, rods, profiles or wire, of solid section, of a shank thickness or a hole diameter not exceeding 6 mm:
- - - - Rivets and similar headless articles for use in the assembly of parts by flattening the ends
- - - - Other
- - - Other:
- - - - Rivets and similar headless articles for use in the assembly of parts by flattening the ends
- - - - Other
- Other threaded articles:
- - Screws; bolts and nuts:
- - - Screws for wood:
- - - - For fixing orthopaedic appliances or for medical and/or surgical uses, imported by or on behalf of the practitioners concerned (proof of use and inventory figures may be requested at a
later date)
- - - - Other:
- - - - - Turned from bars, rods, profiles or wire, of solid section, of a shank thickness or a hole diameter not exceeding 6 mm
- - - - - Other
- - - Other screws; bolts and nuts:
later date)
- - - - Other:
- - - - - Turned from bars, rods, profiles or wire, of solid section, of a shank thickness or a hole diameter not exceeding 6 mm
- - - - - Other
415
Rate of
duty (%)
27.5
27.5
27.5
35
35
35
7.5
35
35
35
35
35
35
35
35
35
35
7.5
27.5
35
27.5
35
7.5
35
27.5
35
27.5
7.5
35
35
7.5
35
35
416
Code
Description
7415 39
Rate of
duty (%)
90
- - Other:
later date)
- - - Other:
- - - - Turned from bars, rods, profiles or wire, of solid section, of a shank thickness or a hole diameter not exceeding 6 mm
- - - - Other
11
19
90
Copper springs:
- - - Wire springs:
- - - - Upholstery springs (for seats, beds, etc.)
- - - - Other
- - - Other
35
35
35
10
90
Cooking or heating apparatus of a kind used for domestic purposes, non-electric, and
parts thereof, of copper:
- - - Pressure ovens for liquid fuel; parts thereof
- - - Other
35
35
10 00
90
10
7416 00 00
7417 00 00
7418
7418 11
10 00
90
11
19
90
7418 19
11 00
19 00
90
11
19
90
7418 20
10 00
90
10
90
7419
7419 10 00 00
7419 91
10
10
90
20 00
30 00
40
10
90
90
11
19
21
29
90
7419 99
10
10
90
Table, kitchen or other household articles and parts thereof, of copper; pot scourers and
scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof,
of copper:
- Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like:
- - Pot scourers and scouring or polishing pads, gloves and the like:
- - - Other:
- - - - - Blanks
- - - - - Other
- - - - Parts
- - Other:
- - - - Table articles
- - - - Other
- - - Other:
- - - - - Blanks
- - - - - Other
- - - - Parts
- Sanitary ware and parts thereof:
- - - Other:
- - - - Complete articles
- - - - Parts
Other articles of copper:
- Chain and parts thereof
- Other:
- - Cast, moulded, stamped or forged, but not further worked:
- - - Copper reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heatinsulated, but not fitted with mechanical or thermal equipment:
- - - - Heat-insulated or lined with ebonite
- - - - Other
swing-bars, etc.)
- - - Brass plates, dies and flongs; dies solely for use, by reason of their shape, in the manufacture of watch faces
- - - Ornamental and fancy goods:
- - - - Other
- - - Other:
- - - - Reservoirs, tanks, vats and similar containers of a capacity not exceeding 300 litres, whether
or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
- - - - Safety pins
- - - - Hand sewing needles, embroidery hooks, hand knitting needles, bodkins, netting needles,
and the like, of a length:
- - - - - Exceeding 5 cm
- - - - - Not exceeding 5 cm
- - - - Other
- - Other:
- - - Copper reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heatinsulated, but not fitted with mechanical or thermal equipment:
- - - - Heat-insulated or lined with ebonite
- - - - Other
7.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
27.5
7.5
35
35
35
35
35
35
35
35
35
Code
Description
20 00
30 00
40
10
90
50 00
90
11
19
21
29
30
80
swing-bars, etc.)
- - - Brass plates, dies and flongs; dies solely for use, by reason of their shape, in the manufacture of watch faces
- - - Ornamental and fancy goods:
- - - - Other
- - - Swivels
- - - Other:
- - - - Reservoirs, tanks, vats and similar containers of a capacity not exceeding 300 litres, whether
or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
- - - - Safety pins
- - - - Hand sewing needles, embroidery hooks, hand knitting needles, bodkins, netting needles,
and the like, of a length:
- - - - - Exceeding 5 cm
- - - - - Not exceeding 5 cm
- - - - Mouth washers of chromium-plated copper for use in water coolers
- - - - Other
417
Rate of
duty (%)
27.5
7.5
35
35
2.5
35
35
35
35
7.5
35
418
CHAPTER 75
NICKEL AND ARTICLES THEREOF
NOTE
a) Bars and rods:
b) Profiles:
c) Wire:
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,
d) Plates, sheets, strip and foil:
Heading 7506 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:
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, coneshaped or fitted with flanges, collars or rings.
SUBHEADING NOTES
a) Nickel, not alloyed:
Metal containing by weight at least 99% of nickel plus cobalt, provided that:
i) the cobalt content by weight does not exceed 1.5%, and
ii) the content by weight of any other element does not exceed the limit specified in the following table:
Element
Fe
Iron
O
Oxygen
Other elements, each
0.5
0.4
0.3
b) Nickel alloys:
Metallic substances in which nickel predominates by weight over each of the other elements provided that:
i) the content by weight of cobalt exceeds 1.5%,
ii) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or
iii) the total content by weight of elements other than nickel plus cobalt exceeds 1%.
2. Notwithstanding the provisions of Chapter Note 1 c), for the purposes of subheading 7508 10 the term wire applies only to
products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.
Code
Description
7501
7501 10 00
10
90
7501 20 00
10
90
Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy:
- Nickel mattes:
- - - Containing less than 50% of nickel
- - - Containing 50% or more of nickel
- Nickel oxide sinters and other intermediate products of nickel metallurgy:
- - - Containing less than 50% of nickel
- - - Containing 50% or more of nickel
Rate of
duty (%)
7.5
7.5
7.5
7.5
Code
Description
7502
7502 10 00 00
7502 20 00
11
19
91
99
7503 00 00
12
17
93
97
Unwrought nickel:
- Nickel, not alloyed
- Nickel alloys:
- - - Containing more than 10% but less than 50% of nickel:
- - - - Ingots containing 10% or more of iron
- - - - Other
- - - Containing 50% or more of nickel:
- - - - Ingots containing 10% or more of iron
- - - - Other
Nickel waste and scrap:
- - - Not alloyed:
- - - - Containing 10% or more of iron
- - - - Other
- - - Alloyed:
- - - - Other
7504 00 00 00
Nickel powders and flakes
7505
Nickel bars, rods, profiles and wire:

- Bars, rods and profiles:
- - Of nickel, not alloyed:
- - - Hollow profiles
- - - Other:
- - - - Not gold- or silver-plated:
- - - - - Rolled
- - - - - Drawn
- - - - - Other
- - Of nickel alloys:
- - - Other:
- - - - Containing 10% or more but not more than 50% by weight of nickel and less than 10% of iron:
- - - - - Not gold- or silver-plated:
- - - - - - Rolled
- - - - - - Drawn
- - - - - - Other
- - - - Other, containing more than 10% but less than 50% of nickel:
- - - - - Rolled
- - - - - Drawn or graded
- - - - - Other
- - - - Containing 50% or more of nickel (nickel-chromium, not containing iron or containing less than
10% of iron):
- - - - - Rolled
- - - - - Drawn
- - - - - Other
- - - - Containing 50% or more of nickel and 10% or more of iron:
- - - - - Rolled
- - - - - Drawn or graded
- - - - - Other
- - - - Other, containing 50% or more of nickel:
- - - - - Not gold- or silver-plated:
- - - - - - Rolled
- - - - - - Drawn
- - - - - - Other
- Yarn:
- - - Not gold- or silver-plated:
- - - - Rolled
- - - - Drawn
- - - - Other
- - - Gold- or silver-plated
- - - Containing more than 10% but less than 50% by weight of nickel and less than 10% of iron:
- - - - - Rolled
- - - - - Drawn
- - - - - Other
- - - Other, containing more than 10% but less than 50% of nickel:
- - - - Rolled
- - - - Drawn or graded
- - - - Other
7505 11
10 00
90
11
12
19
90
7505 12
10 00
90
11
12
19
20
31
32
39
41
42
49
51
52
59
61
62
69
90
7505 21 00
11
12
19
90
7505 22 00
11
12
19
20
31
33
39
419
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
420
Code
Description
41
42
49
51
52
59
61
62
69
90
7506
7506 10 00
10
91
99
7506 20 00
10
91
93
99
7507
7507 11 00
10
20
91
93
99
7507 12 00
10
21
29
30
41
43
49
90
7507 20 00 00
7508
7508 10 00 00
7508 90
10
10
20
90
21 00
29
10
90
30 00
90 00
- - - Containing 50% or more of nickel (nickel-chromium, not containing iron or containing less
than 10% of iron):
- - - - Rolled
- - - - Drawn
- - - - Other
- - - Containing 50% or more of nickel and 10% or more of iron:
- - - - Rolled
- - - - Drawn or graded
- - - - Other
- - - Other, containing 50% or more of nickel:
- - - - - Rolled
- - - - - Drawn
- - - - - Other
Nickel plates, sheets, strip and foil:
- Of nickel, not alloyed:
- - - Other, of a thickness:
- - - - Exceeding 0.20 mm
- - - - Not exceeding 0.20 mm
- Of nickel alloys:
- - - Containing more than 10% but less than 50% of nickel
- - - Containing 50% or more of nickel:
- - - - Of nickel-chromium not containing iron or containing less than 10% of iron
- - - - Other
Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves):
- Tubes and pipes:
- - - Hollow bars
- - - Other:
- - - - Other, of a weight per linear metre:
- - - - - Exceeding 700 g
- - - - - Exceeding 50 g but not exceeding 700 g
- - - - - Not exceeding 50 g
- - - Hollow bars
- - - Other:
- - - - Containing more than 10% but less than 50% of nickel:
- - - - - Containing less than 10% of iron
- - - - - Other
- - - - Containing 50% or more of nickel:
- - - - - Containing less than 10% of iron:
- - - - - - Other, of a weight per linear metre:
- - - - - - - Exceeding 700 g
- - - - - - - Exceeding 50 g but not exceeding 700 g
- - - - - - - Not exceeding 50 g
- - - - - Other
- Tube or pipe fittings
Other articles of nickel:
- Cloth, grill and netting, of nickel wire
- Other:
- - - Electroplating anodes, including those obtained by electrolysis, whether or not worked:
- - - - Roughly cast
- - - - Of bars and rods not further worked than rolled or drawn
- - - - Other
- - - Nails, tacks, corrugated nails, hooks and similar articles, screws, nuts and bolts; washers (including split washers and spring washers):
later date)
- - - - Other:
- - - - - Screws, nuts, rivets and washers, turned from bars, rods, profiles or wire, of solid section,
of a shank thickness or hole diameter not exceeding 6 mm
- - - - - Other
- - - Table articles and ornamental articles
- - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
35
7.5
7.5
7.5
7.5
35
35
35
35
421
CHAPTER 76
ALUMINIUM AND ARTICLES THEREOF
NOTE
1. In this Chapter the following expressions shall have the meanings hereby assigned to them:
a) Bars and rods:
b) Profiles:
c) Wire:
Headings 7606 and 7607 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:
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
SUBHEADING NOTES
a) Aluminium, not alloyed:
Metal containing by weight at least 99% of aluminium, provided that the content by weight of any other element does not
exceed the limit specified in the following table:
Element
Fe + Si (Iron plus silicon)

(1)
Other elements each
(1)
(2)
1
(2)
0.1
Other elements are, for example Cr, Cu, Mg, Mn, Ni, Zn.
Copper is permitted in a proportion greater than 0.1% but not more than 0.2% provided that neither the chromium nor manganese content exceeds 0.05%.
b) Aluminium alloys:
Metallic substances in which aluminium predominates by weight over each of the other elements provided that:
i) the content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the
limit specified in the foregoing table; or
ii) the total content by weight of such other elements exceeds 1%.
2. Notwithstanding the provisions of Chapter Note 1 c), for the purposes of subheading 7616 91 the term wire applies only to
products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.
422
Code
Description
Rate of
duty (%)
7601
7601 10 00 00
7601 20 00 00
Unwrought aluminium:
- Aluminium, not alloyed
- Aluminium alloys
7602 00 00
Aluminium waste and scrap:

- - - Waste:
- - - - Turnings, shavings, chips, milling waste, sawdust, filings, trimmings, stampings and foil, coloured, coated or laminated of a thickness not exceeding 0.20 mm (excluding any backing)
- - - - Other (including manufacturing waste)
- - - Scrap
7.5
7.5
7603
7603 10 00 00
7603 20 00 00
Aluminium powders and flakes:

- Powders of non-lamellar structure
- Powders of lamellar structure; flakes
7.5
7.5
7604
7604 10
Aluminium bars, rods and profiles:

- Of aluminium, not alloyed:
- - - Other, of which the maximum cross-sectional dimension does not exceed 6 mm:
- - - - Drawn
- - - - Rolled:
- - - - - Not plated or coated
- - - - - Plated or coated
- - - Other:
- - - - Not further worked than rolled or drawn, whether or not peeled:
- - - - - Bars and rods, of which the maximum cross-sectional dimension does not exceed 15 mm
- - - - - Other:
- - - - - - Bars and rods
- - - - - - Profiles
- - - - Other:
- - - - - Bars and rods
- - - - - Profiles
- Of aluminium alloys:
- - Hollow profiles:
- - - For irrigation:
- - - - Straight and of uniform thickness
- - - - Other
- - - Other
- - Other:
- - - Goods, of which the maximum cross-sectional dimension does not exceed 6 mm:
- - - - Drawn
- - - - Rolled:
- - - Other:
- - - - Not further worked than rolled or drawn, whether or not peeled:
- - - - - Bars and rods, of which the maximum cross-sectional dimension does not exceed 15 mm
- - - - - Other:
- - - - - - Bars and rods
- - - - - - Profiles
- - - - Other:
- - - - - Bars and rods
- - - - - Profiles
11
19
90
10 00
20 00
31 00
39 00
40 00
51 00
59 00
91 00
99 00
7604 21 00
11
19
90
7604 29
10 00
21 00
29 00
30 00
41 00
49 00
91 00
99 00
7605
7605 11 00
11
19
90
7605 19
10 00
21 00
29 00
90
10
90
7605 21 00
11
19
90
Aluminium wire:
- - - - Other
- - - Other
- - Other:
- - - Wire, of which the maximum cross-sectional dimension does not exceed 6 mm:
- - - - Drawn
- - - - Rolled:
- - - Other:
- - - - Not further worked than rolled or drawn, whether or not peeled
- - - - Other
- - - - Other
- - - Other
7.5
7.5
7.5
35
35
7.5
35
7.5
7.5
35
7.5
35
35
35
35
35
7.5
35
7.5
7.5
35
7.5
35
7.5
7.5
7.5
35
7.5
35
7.5
7.5
7.5
7.5
7.5
Code
Description
7605 29
10 00
21 00
29 00
90
10
90
7606
7606 11
10 00
20 00
31 00
39 00
40 00
90 00
7606 12
10 00
20 00
31 00
39 00
40 00
90 00
7606 91
10 00
20
10
90
30 00
41 00
49 00
50 00
90 00
7606 92
10 00
20
10
90
30 00
41 00
49 00
50 00
90 00
7607
7607 11 00
10
90
7607 19
10
10
90
90 00
- - Other:
- - - Wire, of which the maximum cross-sectional dimension does not exceed 6 mm:
- - - - Drawn
- - - - Rolled:
- - - Other:
- - - - Not further worked than rolled or drawn, whether or not peeled
- - - - Other
Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm:
- Rectangular (including square):
- - Of aluminium, not alloyed:
- - - Strips for Venetian blinds
- - - Other:
- - - - Flat:
- - - - - Not surface worked, not corrugated, not further worked than rolled or hammered
- - - - - Varnished, lacquered, anodized or artificially oxidized, not corrugated, of a thickness of:
- - - - - - More than 0.20 mm but less than 1 mm
- - - - - - 1 mm or more
- - - - - Other
- - - - Other
- - Of aluminium alloys:
- - - Other:
- - - - Flat:
- - - - - Not surface worked, not corrugated, not further worked than rolled or hammered
- - - - - Varnished, lacquered, anodized or artificially oxidized, not corrugated, of a thickness of:
- - - - - - More than 0.20 mm but less than 1 mm
- - - - - - 1 mm or more
- - - - - Other
- - - - Other
- Other:
- - Of aluminium, not alloyed:
- - - Other:
- - - - Flat:
- - - - - Cut to circular shape (discs and dots):
- - - - - - Other (polished, varnished, etc.)
- - - - - Other (whether or not coiled):
- - - - - - Not surface worked, not corrugated, not further worked than rolled or hammered
- - - - - - Varnished, lacquered, anodized or artificially oxidized, not corrugated, of a thickness of:
- - - - - - - More than 0.20 mm but less than 1 mm
- - - - - - - 1 mm or more
- - - - - - Other
- - - - Other
- - Of aluminium alloys:
- - - Other:
- - - - Flat:
- - - - - Cut to circular shape (discs and dots):
- - - - - - Other (polished, varnished, etc.)
- - - - - Other (whether or not coiled):
- - - - - - Not surface worked, not corrugated, not further worked than rolled or hammered
- - - - - - Varnished, lacquered, anodized or artificially oxidized, not corrugated, of a thickness of:
- - - - - - - More than 0.20 mm but less than 1 mm
- - - - - - - 1 mm or more
- - - - - - Other
- - - - Other
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:
- - Rolled but not further worked:
- - - In rolls, of a net weight of 30 kg or more
- - - Other
- - Other:
- - - Not further worked than hammered or artificially oxidized:
- - - - In rolls, of a net weight of 30 kg or more
- - - - Other
- - - Other
423
Rate of
duty (%)
35
2.5
35
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
424
Code
Description
7607 20 00
11
19
20
31
39
90
7608
7608 10 00
10
21
29
91
99
7608 20 00
10
21
29
90
- Backed:
- - - Of a thickness (excluding any backing) of:
- - - - Not more than 0.15 mm:
- - - - - Backed with plastics:
- - - - - - In rolls, of a net weight of 30 kg or more
- - - - - - Other
- - - - - Backed with other materials
- - - - More than 0.15 mm but not more than 0.20 mm:
- - - - - Backed with plastics:
- - - - - - In rolls, of a net weight of 30 kg or more
- - - - - - Other
- - - - - Backed with other materials
Aluminium tubes and pipes:
- - - Hollow bars
- - - Irrigation tubes and pipes:
- - - - Other
- - - Other:
- - - - Tubes in coils, of a wall thickness not exceeding 1.5 mm with internal and external diameters not exceeding 7 mm and 10 mm, respectively
- - - - Other
- - - Hollow bars
- - - Irrigation tubes and pipes:
- - - - Other
- - - Other
7609 00 00 00
Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)
7610
Aluminium structures (excluding prefabricated buildings of heading 9406) 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:
- Doors, windows and their frames and thresholds for doors:
- - - Doors, windows and frames for doors
- - - Other
- Other:
- - - Air diffusion grills
- - - Other:
- - - - Bridges and bridge-sections, towers, lattice masts and the like, whether or not complete;
parts thereof
- - - - Plates, rods, profiles, tubes and the like, prepared for use in structures
- - - - Other
7610 10 00
10
90
7610 90
10 00
90
10
20
90
7611 00 00 00
Aluminium reservoirs, tanks, vats and similar containers, for any material (other than
compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or
heat-insulated, but not fitted with mechanical or thermal equipment
7612
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 litres, whether or not lined or heat-insulated, but not fitted with
mechanical or thermal equipment:
- Collapsible tubular containers
- Other:
- - - Beverage cans, imported by the factories concerned for their own use
- - - Aerosol cans
- - - Other:
- - - - Rigid tubular containers
- - - - Other:
- - - - - Milk churns
- - - - - Other containers:
- - - - - - Of a capacity exceeding 50 litres
- - - - - - Of a capacity not exceeding 50 litres
7612 10 00 00
7612 90
10 00
20 00
80
10
20
91
99
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
20
35
35
35
35
35
35
35
35
35
35
35
35
35
35
20
2.5
35
35
35
35
7613 00 00 00
Aluminium containers for compressed or liquefied gas
35
7614
7614 10 00 00
7614 90 00 00
Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated:
- With steel core
- Other
35
35
Code
Description
7615
7615 11 00 00
7615 19 00
11
19
21
29
90
7615 20 00
10
90
7616
7616 10
10 00
20 00
90 00
7616 91 00
10
90
7616 99
10 00
20 00
30 00
40 00
50
10
90
60 00
70 00
90
10
20
30
90
Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers
and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts
thereof, of aluminium:
- Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like:
- - Pot scourers and scouring or polishing pads, gloves and the like
- - Other:
- - - Cast:
- - - - Warmers, cookers and heaters
- - - - Other
- - - Other:
- - - - Warmers, cookers and heaters:
- - - - - Pressure cookers of a capacity of less than 15 litres
- - - - - Other
- - - - Other
- Sanitary ware and parts thereof:
- - - Cast
- - - Other
Other articles of aluminium:
- Nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw hooks, rivets,
cotters, cotter-pins, washers and similar articles:
later date)
- - - Screws, nuts, rivets and washers, turned from bars, rods, profiles or wire, of solid section, of
a shank thickness or hole diameter not exceeding 6 mm
- - - Other
- Other:
- - Cloth, grill, netting and fencing, of aluminium wire:
- - - Cloth
- - - Grill and netting
- Other:
- - - Aluminium netting, in the piece, made from expanded metal
- - - Spools, cops, bobbins and similar supports for spinning and weaving
swing-bars, etc.)
- - - Discs, washers and the like of a diameter exceeding 6 mm, for use in the manufacture of rigid
or collapsible tubular containers:
- - - - Flat, of a thickness exceeding one-tenth of the diameter
- - - - Curved, hollow or conical, whether or not perforated
- - - Ornamental and fancy goods
- - - Textile spinning cans
- - - Other:
- - - - Chain other than timing chain, whether or not mounted; links, split rings, spring rings, tees,
spindles, and the like
- - - - Fittings for electrical power lines, whether or not threaded (platforms, supports, collars and
the like)
- - - - Knitting needles
- - - - Other
425
Rate of
duty (%)
35
35
35
35
35
35
35
35
2.5
35
35
35
35
27.5
35
2.5
20
7.5
7.5
35
2.5
35
35
35
35
426
CHAPTER 78
LEAD AND ARTICLES THEREOF
NOTE
a) Bars and rods:
b) Profiles:
c) Wire:
e) Tubes and pipes:
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:
Element
Ag
Silver
As
Arsenic
Bi
Bismuth
Ca
Calcium
Cd
Cadmium
Cu
Copper
Fe
Iron
S
Sulphur
Sb
Antimony
Sn
Tin
Zn
Zinc
Other (for example Te), each
0.02
0.005
0.05
0.002
0.002
0.08
0.002
0.002
0.005
0.005
0.002
0.001
Code
Description
7801
7801 10
427
Rate of
duty (%)
7801 91 00 00
7801 99 00 00
Unwrought lead:
- Refined lead:
- - - Not alloyed
- - - Alloyed:
- - - - Lead-antimony alloys
- - - - Other alloys
- Other:
- - Containing by weight antimony as the principal other element
- - Other
7.5
7.5
7802 00 00 00
Lead waste and scrap
7.5
7803 00
Lead bars, rods, profiles and wire:

- - - Other
7.5
7.5
10 00
90
10
90
10 00
90 00
7804
7804 11 00
10
91
99
7804 19 00
10
91
99
7804 20 00 00
7805 00 00
10
91
99
7806 00
10 00
20 00
30 00
90 00
Lead plates, sheets, strip and foil; lead powders and flakes:
- Plates, sheets, strip and foil:
- - Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0.2 mm:
- - - Weighing more than 1.700 kg/m
- - - Other:
- - - - Backed
- - - - Other
- - Other:
- - - Weighing more than 1.700 kg/m
- - - Other:
- - - - Backed
- - - - Other
- Powders and flakes
Lead tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves):
- - - Tubes and pipes and blanks therefor; hollow bars
- - - Tube or pipe fittings:
- - - - S-shaped siphon tubes
- - - - Other
Other articles of lead:
- - - Containers with an anti-radiation lead covering for the transport or storage of radioactive materials
- - - Collapsible tubular containers
- - - Counterweights
- - - Other
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
428
CHAPTER 79
ZINC AND ARTICLES THEREOF
NOTE
a) Bars and rods:
b) Profiles:
c) Wire:
e) Tubes and pipes:
SUBHEADING NOTE
a) Zinc, not alloyed:
Metal containing by weight at least 97.5% of zinc.
b) Zinc alloys:
Metallic substances in which zinc predominates by weight over each of the other elements, provided that the total content
by weight of such other elements exceeds 2.5%.
c) Zinc dust:
Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At
least 80% by weight of the particles pass through a sieve with 63 micrometres (microns) mesh. It must contain at least
85% by weight of metallic zinc.
Code
Description
7901
429
Rate of
duty (%)
7901 11 00 00
7901 12 00 00
7901 20 00 00
Unwrought zinc:
- Zinc, not alloyed:
- - Containing by weight 99.99% or more of zinc
- - Containing by weight less than 99.99% of zinc
- Zinc alloys
7.5
7.5
7.5
7902 00 00 00
Zinc waste and scrap
7.5
7903
7903 10 00 00
7903 90 00 00
Zinc dust, powders and flakes:

- Zinc dust
- Other
7.5
7.5
7904 00
Zinc bars, rods, profiles and wire:

- - - - Of zinc, not alloyed
- - - - Of zinc alloys
- - - Other
7.5
7.5
7.5
11
19
90
Zinc plates, sheets, strip and foil:

- - - Of zinc, not alloyed:
- - - - Not polished, plated, coated or otherwise surface worked
- - - - Other
- - - Of zinc alloys
7.5
7.5
7.5
11
19
90
Zinc tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves):
- - - Tubes and pipes and blanks therefor; hollow bars:
- - - - Of zinc, not alloyed
- - - - Of zinc alloys
- - - Tube or pipe fittings
27.5
27.5
27.5
10
10
90
90 00
7905 00 00
7906 00 00
7907 00
10 00
20 00
90
10
90
Other articles of zinc:

- - - Discs or dots of zinc, whether or not hexagonal, die-cast from strip, being blanks for the manufacture of tubular containers of zinc, imported by manufacturers of electric cells or batteries
- - - Anodes
- - - Other:
- - - - Gutters, roof capping, skylight frames and other fabricated building components
- - - - Other
7.5
2.5
35
35
430
CHAPTER 80
TIN AND ARTICLES THEREOF
NOTE
a) Bars and rods:
b) Profiles:
c) Wire:
e) Tubes and pipes:
SUBHEADING NOTE
1) In this Chapter the following expressions have the meanings hereby assigned to them:
a) Tin, not alloyed:
Metal containing by weight at least 99% of tin, provided that the content by weight of any bismuth or copper is less than
the limit specified in the following table:
Element
Bi
Cu
Bismuth
Copper
Limiting content % by weight
0.1
0.4
b) Tin alloys:
Metallic substances in which tin predominates by weight over each of the other elements provided that:
i) the total content by weight of such other elements exceeds 1%; or
ii) the content by weight of either bismuth or copper is equal to or greater than the limit specified in the foregoing table.
Code
Description
431
Rate of
duty (%)
8001
8001 10 00 00
8001 20 00 00
Unwrought tin:
- Tin, not alloyed
- Tin alloys
7.5
7.5
8002 00 00 00
Tin waste and scrap
7.5
8003 00
10 00
90
10
90
Tin bars, rods, profiles and wire:

- - - Other:
- - - - Wire containing 2% or more of copper
- - - - Other
10 00
90
10
90
Tin plates, sheets and strip, of a thickness exceeding 0.2 mm:

- - - Plates, sheets and strip weighing more than 1 kg/mm
- - - Other:
- - - - Backed
- - - - Other
11 00
19
10
90
90 00
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:
- - - Foil:
- - - - Weighing more than 1 kg/m
- - - - Other:
- - - - - Backed
- - - - - Other
- - - Powders and flakes
8004 00
8005 00
8006 00 00
10
90
8007 00
10 00
20 00
90 00
Tin tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves):
- - - Tubes and pipes and blanks therefor; hollow bars
- - - Tube or pipe fittings
Other articles of tin:
- - - Table articles and ornamental articles of tin
- - - Collapsible tubular containers
- - - Other
27.5
7.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
35
35
35
35
27.5
35
432
CHAPTER 81
OTHER BASE METALS; CERMETS; ARTICLES THEREOF
SUBHEADING NOTE
1. Note 1 to Chapter 74, defining bars and rods, profiles, wire and plates, sheets, strip and foil applies, mutatis mutandis,
to this Chapter.
Code
Description
8101
8101 10 00 00
Tungsten (wolfram) and articles thereof, including waste and scrap:

- Powders
- Other:
- - Unwrought tungsten, including bars and rods obtained simply by sintering
- - Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil
- - Wire
- - Waste and scrap
- - Other:
- - - Filaments
- - - Bolts and nuts (whether or not threaded), screws, screw hooks and screw rings, rivets, cotterpins, cotters and the like, washers (including split washers and spring washers):
later date)
- - - - Other
- - - Other:
- - - - Small plates
- - - - Dots
- - - - Tubes and pipes
- - - - Springs
- - - - Other
8101 94 00 00
8101 95 00 00
8101 96 00 00
8101 97 00 00
8101 99
10 00
21 00
29 00
90
10
20
30
40
90
8102
8102 10 00 00
8102 94 00 00
8102 95 00 00
8102 96 00 00
8102 97 00 00
8102 99
11 00
19 00
90
10
20
30
90
8103
8103 20 00
10
90
8103 30 00 00
8103 90
10
10
20
30
90
21 00
29 00
90
10
20
30
90
Molybdenum and articles thereof, including waste and scrap:

- Powders
- Other:
- - Unwrought molybdenum, including bars and rods obtained simply by sintering
- - Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and
foil
- - Wire
- - Waste and scrap
- - Other:
later date)
- - - - Other
- - - Other:
- - - - Small plates
- - - - Dots
- - - - Tubes and pipes
- - - - Other
Tantalum and articles thereof, including waste and scrap:
- Unwrought tantalum, including bars and rods obtained simply by sintering; powders:
- - - Unwrought; powders
- - - Other
- Waste and scrap
- Other:
- - - Hammered bars and rods, profiles, wire, filaments, sheets and strip:
- - - - Hammered bars and rods
- - - - Wire and filaments
- - - - Sheets and strip
- - - - Other
- - - Other:
- - - - Bolts and nuts (whether or not threaded), screws, screw hooks and screw rings, rivets, cotter-pins, cotters and the like, washers (including split washers and spring washers):
- - - - - For fixing orthopaedic appliances or for medical and/or surgical uses, imported by or on behalf of the practitioners concerned (proof of use and inventory figures may be requested at a
later date)
- - - - - Other
- - - - Other:
- - - - - Small plates
- - - - - Cloth
- - - - - Tubes and pipes
- - - - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
Code
Description
8104
8104 11 00 00
8104 19 00 00
8104 20 00
10
90
8104 30 00 00
8104 90
10
10
20
90
21 00
29 00
90 00
8105
8105 20 00 00
8105 30 00 00
8105 90
11 00
19 00
90 00
8106 00
10 00
21 00
29 00
90 00
8107
8107 20 00 00
8107 30 00 00
8107 90
11 00
19 00
90 00
8108
8108 20 00 00
8108 30 00 00
8108 90
11 00
19 00
90 00
8109
8109 20 00 00
8109 30 00 00
Magnesium and articles thereof, including waste and scrap:

- Unwrought magnesium:
- - Containing at least 99.8% by weight of magnesium
- - Other
- Waste and scrap:
- - - Waste
- - - Scrap
- Raspings, turnings and granules, graded according to size; powders
- Other:
- - - Bars, rods, profiles, wire, plates, sheets, strip, tubes and pipes and blanks therefor, hollow
bars and flakes:
- - - - Bars, rods, profiles, wire, plates, sheets and strip
- - - - Tubes, pipes and hollow bas
- - - - Flakes
- - - Other:
later date)
- - - - - Other
- - - - Other
Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles
thereof, including waste and scrap:
- Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders
- Waste and scrap
- Other:
later date)
- - - - Other
- - - Other
Bismuth and articles thereof, including waste and scrap:
- - - Unwrought; waste and scrap
- - - Other:
later date)
- - - - - Other
- - - - Other
Cadmium and articles thereof, including waste and scrap:
- Unwrought cadmium; powders
- Waste and scrap
- Other:
later date)
- - - - Other
- - - Other
Titanium and articles thereof, including waste and scrap:
- Unwrought titanium; powders
- Waste and scrap
- Other:
later date)
- - - - Other
- - - Other
Zirconium and articles thereof, including waste and scrap:
- Unwrought zirconium; powders
- Waste and scrap
433
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
434
Code
8109 90
11 00
19 00
90 00
8110
8110 10
10 00
90 00
8110 20 00 00
8110 90
21 00
29 00
90 00
8111 00
10 00
21 00
29 00
90 00
8112
8112 12 00 00
8112 13 00 00
8112 19
11 00
19 00
90
10
20
90
8112 21
10 00
90 00
8112 22 00 00
8112 29
21 00
29 00
90 00
8112 30
10 00
21 00
29 00
90 00
8112 40
10 00
Description
- Other:
later date)
- - - - Other
- - - Other
Antimony and articles thereof, including waste and scrap:
- Unwrought antimony; powders:
- - - Unwrought
- - - Powders
- Waste and scrap
- Other:
later date)
- - - - Other
- - - Other
Manganese and articles thereof, including waste and scrap:
- - - Other:
later date)
- - - - - Other
- - - - Other
Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (colombium), rhenium and thallium, and articles of these metals, including waste and scrap:
- Beryllium:
- - Unwrought; powders
- - Waste and scrap
- - Other:
later date)
- - - - Other
- - - Other:
- - - - Bars, rods, profiles, wire, plates, sheets and strip
- - - - Semi-manufactures, rolled or drawn
- - - - Other
- Chromium:
- - Unwrought; powders:
- - - Unwrought
- - - Powders
- - Waste and scrap
- - Other:
later date)
- - - - Other
- - - Other
- Germanium:
- - - Other:
later date)
- - - - - Other
- - - - Other
- Vanadium:
Rate of
duty (%)
2.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
Code
21 00
29 00
90 00
8112 51 00 00
8112 52 00 00
8112 59
11 00
19 00
90 00
8112 92 00 00
8112 99
11 00
19 00
90 00
8113 00
10 00
21 00
29 00
90 00
Description
- - - Other:
later date)
- - - - - Other
- - - - Other
- Thallium:
- - Unwrought; powders
- - Waste and scrap
- - Other:
later date)
- - - - Other
- - - Other
- Other:
- - Unwrought; waste and scrap; powders
- - Other:
later date)
- - - - Other
- - - Other
Cermets and articles thereof, including waste and scrap:
- - - Other:
later date)
- - - - - Other
- - - - Other
435
Rate of
duty (%)
2.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
2.5
7.5
7.5
436
CHAPTER 82
TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL;
PARTS THEREOF OF BASE METAL
NOTES
1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading
8209, this Chapter covers only articles with a blade, working edge, working surface or other working part of:
a) base metal;
b) metal carbides or cermets;
c) precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or
d) abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of
base metal, which retain their identity and function after the application of the abrasive.
2. Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts
separately specified as such and tool-holders for hand tools (heading 8466). 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 8510.
3. Sets consisting of one or more knives of heading 8211 and at least an equal number of articles of heading 8215 are to be
classified in heading 8215.
Code
Description
8201
8201 10
10 00
20 00
90 00
8201 20 00 00
8201 30 00
11
19
90
8201 40 00 00
8201 50
10 00
20 00
90 00
8201 60 00 00
8201 90
10 00
90
10
90
8202
8202 10 00
10
90
8202 20
10 00
90 00
8202 31 00
10
91
99
8202 39 00
10
90
8202 40 00 00
8202 91 00
10
91
99
Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes,
bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles,
hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture,
horticulture or forestry:
- Spades and shovels:
- - - Blanks not further worked than cut from flat sheets
- - - Shovels
- - - Spades (including draining spades)
- Forks
- Mattocks, picks, hoes and rakes:
- - - Picks:
- - - - Roughly shaped by forging, subsequently worked (for example, axially perforated and bored,
stamped) with ends of rectanguar (including square) cross-section to be finished by further
forging
- - - - Other
- - - Hoes, rakes and scrapers
- Axes, bill hooks and similar hewing tools
- Secateurs and similar one-handed pruners and shears (including poultry shears):
- - - With parts of ivory, tortoise-shell, yellow horn or amber
- - - Other
- Hedge shears, two-handed pruning shears and similar two-handed shears
- Other hand tools of a kind used in agriculture, horticulture or forestry:
- - - Hooks
- - - Other:
- - - - Scythes, sickles and hay knives of all kinds
- - - - Other
Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades):
- Hand saws:
- - - Back saws and rip saws
- - - Other
- Band saw blades:
- - - For working metal
- - - For working other materials
- Circular saw blades (including slitting or slotting saw blades):
- - With working part of steel:
- - - With inserted teeth or segments
- - - Other:
- - - - For working metal
- - - - For working other materials
- - Other, including parts:
- - - With inserted teeth or segments
- - - Other
- Chain saw blades
- Other saw blades:
- - Straight saw blades, for working metal:
- - - With working part of steel
- - - With working part of other materials:
- - - - Of tungsten carbide, of a thickness between 0.16 mm and 0.6 mm, a width between
0.32 mm and 2 mm and a length not exceeding 15 cm
- - - - Other
Rate of
duty (%)
35
35
35
35
35
35
35
35
7.5
7.5
7.5
7.5
35
35
35
2.5
2.5
27.5
35
2.5
2.5
2.5
2.5
2.5
2.5
35
7.5
35
Code
Description
8202 99 00
11
19
90
8203
8203 10 00 00
8203 20 00 00
8203 30 00 00
8203 40 00 00
8204
8204 11 00 00
8204 12 00 00
8204 20
10
10
20
90
90 00
8205
2.5
2.5
2.5
Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipecutters, bolt croppers, perforating punches and similar hand tools:
- Files, rasps and similar tools
- Pliers (including cutting pliers), pincers, tweezers and similar tools
- Metal cutting shears and similar tools
- Pipe-cutters, bolt croppers, perforating punches and similar tools
2.5
2.5
2.5
2.5
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:
- - Non-adjustable
- - Adjustable
- Interchangeable spanner-sockets, with or without handles:
- - - Without handles:
- - - - Of base metal
- - - - Of metal carbides
- - - Other
40 00
90 00
8205 60 00 00
8205 70 00 00
8205 80 00
10
20
90
8205 90 00 00
8206 00 00 00
Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale
8207
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:
- - With working part of cermets:
- - - Rock drills
- - - Other (bits, etc.)
- - - - Rock drills
- - - - Other (bits, etc.)
- - - Of diamond or agglomerated diamond:
- - - - Rock drills
- - - - Other (bits, etc.)
- - - Other
- Dies for drawing or extruding metal:
- - - Of diamond or agglomerated diamond
- - - Other:
- - - - Other
- Tools for pressing, stamping or punching:
8205 51 00 00
8205 59
10 00
20 00
30 00
8207 13 00
10
90
8207 19
10
10
90
20
10
90
90 00
8207 20
10 00
90
10
20
90
8207 30
10 00
Rate of
duty (%)
- - Other:
- - - With working part of steel:
- - - With working part of other materials
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:
- Drilling, threading or tapping tools
- Hammers and sledge hammers
- Planes, chisels, gouges and similar cutting tools for working wood
- Screwdrivers
- Other hand tools (including glaziers diamonds):
- - Household tools
- - Other:
- - - Trowels
- - - Other:
- - - - Watchmakers tools
- - - - Strapping machines, label nailing guns, staplers, sealing apparatus and the like (other than
pincers)
- - - - Mounted glaziers diamonds
- - - - Other
- Blow lamps
- Vices, clamps and the like
- Anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks:
- - - hand- or pedal-operated grinding wheels with frameworks
- - - Portable forges
- - - Other
- Sets of articles of two or more of the foregoing subheadings
8205 10 00 00
8205 20 00 00
8205 30 00 00
8205 40 00 00
437
2.5
2.5
2.5
2.5
2.5
2.5
2.5
35
2.5
2.5
7.5
35
7.5
7.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
438
Code
Description
90
11
19
30
90
8207 40
10 00
20 00
90
10
90
8207 50
11 00
19 00
20 00
90
11
19
90
8207 60
10 00
20 00
90
10
90
8207 70
10 00
20 00
90
11
19
90
8207 80
11 00
19 00
20 00
30 00
90 00
8207 90
11 00
19
10
20
90
20 00
31 00
33 00
39 00
50 00
90 00
8208
8208 10 00
10
90
8208 20 00
10
90
8208 30 00
10
90
8208 40 00
10
90
8208 90 00
10
90
8209 00 00 00
- - - Other:
- - - - Of base metal:
- - - - - Dies and matrices for working metal
- - - - - Other
- - - - Other
- Tools for tapping or threading:
- - - Of metal carbides
- - - Other:
- - - - Other
- Tools for drilling, other than for rock drilling:
- - - Of metal carbides:
- - - - Rotary
- - - - Other
- - - Other:
- - - - - Drill bits for working metal
- - - - - Other
- - - - Other
- Tools for boring or broaching:
- - - Other:
- - - - Other
- Tools for milling:
- - - Other:
- - - - - For working metal
- - - - - Other
- - - - Other
- Tools for turning:
- - - - Other
- - - Other
- Other interchangeable tools:
- - - - For working metal:
- - - - - Cutting-off tools
- - - - - Other:
- - - - - - Gear cutting tools
- - - - - - Die stocks
- - - - - - Other
- - - - Other
- - - Of metal carbides:
- - - - Cutting-off tools
- - - - Rotary tools
- - - - Other
Knives and cutting blades, for machines or for mechanical appliances:
- For metal working:
- - - Circular knives
- - - Other
- For wood working:
- - - Other
- For kitchen appliances or for machines used by the food industry:
- - - Other
- For agricultural, horticultural or forestry machines:
- - - Other
- Other:
- - - Other
Plates, sticks, tips and the like for tools, unmounted, of cermets
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
Code
Description
8210 00
10 00
90
10
20
90
8211
8211 10 00 00
8211 91 00
10
20
30
8211 92 00
10
20
30
8211 93 00
10
20
30
40
8211 94 00
10
90
8211 95 00
10
20
90
8212
8212 10 00
Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation,

conditioning or serving of food or drink:
- - - Can openers with mountings
- - - Other:
- - - - Coffee-mills, pepper-mills and the like
- - - - Mincers, mashers, chip cutters, fruit or vegetable cutters, vegetable grinders and the like
- - - - Other
Knives with cutting blades, serrated or not (including pruning knives), other than knives of
heading 8208, and blades therefor:
- Sets of assorted articles
- Other:
- - Table knives having fixed blades:
- - - Knives with handles partly of ivory, tortoise-shell, yellow horn or amber
- - - Gold- or silver-plated knives
- - - Other knives
- - Other knives having fixed blades:
- - - Other knives
- - Knives having other than fixed blades:
- - - Pruning knives
- - - Other knives
- - Blades:
- - - Other
- - Handles of base metal:
- - - Other
11 00
19 00
20 00
90
10
90
Razors and razor blades (including razor blade blanks in strips):

- Razors:
- - - Open blade razors
- - - Safety razors
- - - Other
- Safety razor blades, including razor blade blanks in strips:
- - - Not finished, including razor blade blanks in strips
- - - Finished
- Other parts:
- - - Blades for open blade razors:
- - - - Unworked
- - - - Finished
- - - Blades for other razors
- - - Other:
- - - - Of safety razors
- - - - Other
8213 00 00 00
Scissors, tailors shears and similar shears, and blades therefor
8214
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):
- Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor:
- - - Handles of base metal:
- - - - With parts of ivory, tortoise-shell, yellow horn or amber
- - - - Other
- - - Other:
- - - - Other
- Manicure or pedicure sets and instruments (including nail files):
- - - Other
- Other:
- - - - Other
- - - Other:
10
20
90
8212 20
10 00
90 00
8212 90
8214 10
10
10
20
90
91 00
92 00
99 00
8214 20
10 00
20 00
90 00
8214 90
10
10
20
90
91 00
92 00
439
Rate of
duty (%)
2.5
7.5
7.5
7.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
35
35
35
35
35
35
35
35
2.5
35
35
35
35
35
440
Code
Description
99
10
90
8215
8215 10 00 00
8215 20 00 00
8215 91 00
11
12
19
20
91
92
99
8215 99 00
11
19
20
91
92
99
- - - - Other:
- - - - - Hand-operated hair clippers
- - - - - Other
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and
similar kitchen or tableware:
- Sets of assorted articles containing at least one article plated with precious metal
- Other sets of assorted articles
- Other:
- - Plated with precious metal:
- - - - Other
- - - Other:
- - - - Of stainless steel
- - - - Other:
- - - - - Wholly of metal in one piece
- - - - - With parts of ivory, tortoise-shell, yellow horn or amber
- - - - - Other
- - Other:
- - - - Other
- - - Other:
- - - - Of stainless steel
- - - - Other:
- - - - - Wholly of metal in one piece
- - - - - Other
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
441
CHAPTER 83
MISCELLANEOUS ARTICLES OF BASE METAL
NOTES
1. For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron
or steel of heading 7312, 7315, 7317, 7318 or 7320, 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 8302, 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.
Code
Description
8301
8301 10 00
10
90
8301 20 00
10
90
8301 30 00
11
19
91
99
8301 40 00
11
19
91
92
99
8301 50 00 00
8301 60 00 00
8301 70 00 00
8302
8302 10
10 00
90 00
8302 20 00 00
8302 30
11 00
19 00
90 00
8302 41
11 00
19 00
91 00
92 00
99 00
8302 42
11 00
19 00
91 00
99 00
8302 49
10 00
Padlocks and locks (key, combination or electrically operated), of base metal; clasps and
frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal:
- Padlocks:
- - - Security, whether or not electric
- - - Other
- Locks of a kind used for motor vehicles:
- - - Security, whether or not electric
- - - Other
- Locks of a kind used for furniture:
- - - Security, whether or not electric:
- - - - Mortice locks, other than cylinder locks
- - - - Other
- - - Other:
- - - - Mortice locks
- - - - Other
- Other locks:
- - - Security, whether or not electric:
- - - - Mortice locks, other than cylinder locks
- - - - Other
- - - Other:
- - - - Mortice locks
- - - - Black tumbler locks (cellar locks)
- - - - Other
- Clasps and frames with clasps, incorporating locks
- Parts
- Keys presented separately
Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases,
windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hatracks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal:
- Hinges:
- - - Hinges composed of a cast one-piece female part and a male part consisting of a plate with a
fixed axle and a removable axle with a slotted head
- - - Other
- Castors
- Other mountings, fittings and similar articles suitable for motor vehicles:
- - - Rollers:
- - - - with bearings
- - - - Other
- - - Other
- Other mountings, fittings and similar articles:
- - Suitable for buildings:
- - - Rollers:
- - - - Other
- - - Other:
- - - - Bolts and fasteners, other than those of heading 8301
- - - - Props and sets of props
- - - - Other
- - Other, suitable for furniture:
- - - Rollers:
- - - - Other
- - - Other:
- - - - Handles
- - - - Other
- - Other:
- - - Catches (including ball spring catches), not key-operated
Rate of
duty (%)
7.5
2.5
20
20
35
35
35
35
35
35
35
35
35
35
35
35
27.5
35
7.5
35
35
35
35
35
35
35
35
35
35
35
35
35
442
Code
Description
21 00
29 00
30 00
50 00
91 00
92 00
98 00
8302 50 00 00
8302 60 00 00
8303 00 00
10
20
90
8304 00
10
11
19
20
90
20 00
91 00
92 00
99 00
8305
8305 10 00 00
8305 20
10 00
91 00
92 00
99 00
8305 90 00 00
8306
8306 10
10 00
90
10
90
8306 21 00 00
8306 29 00
11
12
13
19
20
31
39
90
8306 30 00 00
8307
8307 10 00
10
20
30
90
- - - Rollers:
- - - - Other
- - - Curtain, blind or portire fittings
- - - Espagnolettes, casement bolts and fittings therefor
- - - Other:
- - - - For trunks, chests, suit-cases or other travel goods
- - - - Decorative corner braces, cast, with two perforations, put up in pairs (left and right)
- - - - Other
- Hat-racks, hat-pegs, brackets and similar fixtures
- Automatic door closers
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:
- - - Armoured or reinforced safes of sheet or plate of a thickness of 3 mm or more
- - - Doors and safe deposit lockers for strong-rooms; air-tight doors; fire doors
- - - Strong-boxes; self-locking drawers
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 9403:
- - - Filing cabinets, card-index cabinets, paper trays, paper rests and similar office or desk
equipment, of base metal, other than office furniture of heading 9403:
- - - - Filing cabinets, card-index cabinets and paper trays:
- - - - - Of other iron or steel:
- - - - - - Unworked or not further worked than polished
- - - - - - Painted, plated or coated
- - - - - Other
- - - - Other (planners, paper rests, etc.)
- - - Ornamental goods
- - - Other:
- - - - Of copper
- - - - Other
Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags
and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal:
- Fittings for loose-leaf binders or files
- Staples in strips:
- - - For use in offices
- - - Other:
- - - - Of copper
- - - - Other
- Other, including parts
Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of
base metal; photograph, picture or similar frames, of base metal; mirrors of base metal:
- Bells, gongs and the like:
- - - Bicycle bells and parts thereof
- - - Other:
- - - - Cast
- - - - Other
- Statuettes and other ornaments:
- - Plated with precious metal
- - Other:
- - - Of copper:
- - - - Cast
- - - - Of cloisonn enamel
- - - - Trays
- - - - Other
- - - Of other base metal:
- - - - Of iron other than cast iron or steel other than stainless steel:
- - - - - Of forged iron
- - - - - Other
- - - - Other
- Photograph, picture or similar frames; mirrors
Flexible tubing of base metal, with or without fittings:
- Of other iron or steel:
- - - Of steel wire of a diameter exceeding 0.5 mm, whether or not sheathed with plastics
- - - Of steel wire of rectangular (other than square) cross-section, whether or not sheathed with
plastics
- - - Of steel wire of a diameter exceeding 0.5 mm and of steel wire of rectangular (other than
square) cross-section, whether or not sheathed with plastics
- - - Other
Rate of
duty (%)
35
35
35
35
35
27.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
20
20
20
20
20
20
20
20
20
35
20
20
20
35
Code
Description
8307 90 00
90
- Of other base metal:

- - - Of steel wire and copper wire of rectangular (other than square) cross-section, whether or not
sheathed with plastics
- - - Other
10
90
8308 20 00 00
8308 90
10 00
90
10
90
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:
- Hooks, eyes and eyelets:
- - - Hooks, eyes and eyelets on strips of textile materials
- - - Other
- Tubular or bifurcated rivets
- - - Beads and spangles, of base metal
- - - Other:
- - - - Fasteners for ladies bags, handbags, travelling articles and the like
- - - - Other
10
8308
8308 10 00
8309
41
49
50
90
Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of
base metal:
- Crown corks
- Other:
- - - Capsules and bung covers, of aluminium or lead:
- - - - Aluminium capsules, of a diameter not exceeding 21 mm, whether or not with a rubber seal,
but not combined with other materials
- - - - Other:
- - - - - Aluminium capsules of a height of 6.5 mm and an internal diameter of 13.5 mm with lids of
plastics
- - - - - Other
- - - Other:
- - - - Muselets (wire caps) and other bung covers of metal wire
- - - - Other:
- - - - - Tear-off capsules
- - - - - Screw caps and threaded bungs:
- - - - - - Of iron or steel
- - - - - - Of other base metal
- - - - - Pouring, dropping, anti-drip stoppers and the like
- - - - - Other
10 00
20 00
30 00
90
10
90
Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other
symbols, of base metal, excluding those of heading 9405:
- - - Plates specially designed for motor vehicles
- - - Road name-plates
- - - Road sign-plates
- - - Other:
- - - - Of non-ferrous base metal, not engraved
- - - - Other
8309 10 00 00
8309 90 00
11
15
17
20
30
8310 00
8311
8311 10 00 00
8311 20 00
10
90
8311 30 00
10
90
8311 90
10 00
90
10
91
99
Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or
deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying:
- Coated electrodes of base metal, for electric arc-welding
- Cored wire of base metal, for electric arc-welding:
- - - Other
- Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame:
- - - Other
- - - Of tin
- - - Other:
- - - - Welding electrodes, with steel core coated with refractory materials
- - - - Other:
- - - - - Of iron or steel
- - - - - Other
443
Rate of
duty (%)
20
35
2.5
2.5
2.5
7.5
7.5
2.5
35
35
7.5
35
35
35
35
35
35
2.5
35
35
35
35
35
35
35
35
35
35
20
35
35
35
444
SECTION XVI
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT;
PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS,
TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS,
AND PARTS AND ACCESSORIES OF SUCH ARTICLES
NOTES
a) transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanized rubber (heading 4010); or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanized rubber
other than hard rubber (heading 4016);
b) articles of leather or of composition leather (heading 4205) or of furskin (heading 4303), of a kind used in machinery or
mechanical appliances or for other technical uses;
c) bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or
Section XV);
d) perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV);
e) transmission or conveyor belts or belting, of textile material (heading 5910) or other articles of textile material for technical
uses (heading 5911);
f) precious or semi-precious stones (natural, synthetic or reconstructed) of headings 7102 to 7104, or articles wholly of such
stones of heading 7116, except unmounted worked sapphires and diamonds for styli (heading 8522);
g) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
h) drill pipe (heading 7304);
ij) endless belts of metal wire or strip (Section XV);
k) articles of Chapter 82 or 83;
l) articles of Section XVII;
m) articles of Chapter 90;
n) clocks, watches or other articles of Chapter 91;
o) interchangeable tools of heading 8207 or brushes of a kind used as parts of machines (heading 9603); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter
40, 42, 43, 45 or 59 or heading 6804 or 6909);
p) articles of Chapter 95; or
q) typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or
in heading 9612 if inked or otherwise prepared for giving impressions.
2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the
articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
a) parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466,
8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;
b) other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same
heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409,
8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;
c) all other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or,
failing that, in heading 8487 or 8548.
3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a
whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to
be classified as if consisting only of that component or as being that machine which performs the principal function.
4. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly
defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the
heading appropriate to that function.
5. For the purposes of these Notes, the expression machine means any machine, machinery, plant, equipment, apparatus or
appliance cited in the headings of Chapter 84 or 85.
ADDITIONAL NOTES
1. Tools necessary for the assembly or maintenance of machines are to be classified with those machines if imported with
them. Interchangeable tools imported with machines are also to be classified therewith if they form part of the normal
equipment of the machines and are normally sold with them.
2. Should the Customs so require, the declarant shall produce, in support of his declaration, an illustrated document (for example, instructions, prospectus, a page from a catalogue, a photograph) giving the normal description of the machine, its uses
and essential characteristics and, in respect of an unassembled or disassembled machine, an assembly plan and a list of the
contents of the various packages.
445
CHAPTER 84
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES;
PARTS THEREOF
NOTES
a) millstones, grindstones or other articles of Chapter 68;
b) machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any
material (Chapter 69);
c) laboratory glassware (heading 7017); machinery, appliances or other articles for technical uses or parts thereof, of glass
(heading 7019 or 7020);
d) articles of heading 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);
e) vacuum cleaners of heading 8508;
f) electro-mechanical domestic appliances of heading 8509; digital cameras of heading 8525; or
g) hand-operated mechanical floor sweepers, not motorized (heading 9603).
2. Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424, or heading 8486 and at the same time to a description in
one or other of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group or under
heading 8486, and not the latter group.
Heading 8419 does not, however, cover:
a) germination plant, incubators or brooders (heading 8436);
b) grain dampening machines (heading 8437);
c) diffusing apparatus for sugar juice extraction (heading 8438);
d) machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 8451); or
e) machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary.
Heading 8422 does not cover:
a) sewing machines for closing bags or similar containers (heading 8452); or
b) office machinery of heading 8472.
Heading 8424 does not cover:
ink-jet printing machines (heading 8443).
3. A machine-tool for working any material which answers to a description in heading 8456 and at the same time to a description in heading 8457, 8458, 8459, 8460, 8461, 8464 or 8465 is to be classified in heading 8456.
4. Heading 8457 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry
out different types of machining operations either:
a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres),
b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit
construction machines, single station), or
c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).
5. A) For the purposes of heading 8471, the expression automatic data processing machines means machines capable of:
i) storing the processing program or programs and at least the data immediately necessary for the execution of the program;
ii) being freely programmed in accordance with the requirements of the user;
iii) performing arithmetical computations specified by the user; and
iv) executing, without human intervention, a processing program which requires them to modify their execution, by logical
decision during the processing run.
B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units.
C) Subject to paragraphs D) and E) below, a unit is to be regarded as being a part of an automatic data processing system if it
meets all of the following conditions:
i) it is of a kind solely or principally used in an automatic data processing system;
ii) it is connectable to the central processing unit either directly or through one or more other units; and
iii) it is able to accept or deliver data in a form (codes or signals) which can be used by the system.
Separately presented units of an automatic data processing machine are to be classified in heading 8471.
However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs C ii)
and C iii) above, are in all cases to be classified as units of heading 8471.
D) Heading 8471 does not cover the following when presented separately, even if they meet all of the conditions set forth in
Note 5 C) above:
i) printers, copying machines, facsimile machines, whether or not combined;
ii) apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a
wired or wireless network (such as a local or wide area network);
iii) loudspeakers and microphones;
iv) television cameras, digital cameras and video camera recorders;
v) monitors and projectors, not incorporating television reception apparatus.
E) Machines incorporating or working in conjunction with an automatic data processing machine and performing a specific
function other than data processing are to be classified in the headings appropriate to their respective functions or, failing
that, in residual headings.
6. Heading 8482 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 7326.
446
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 8479. Heading 8479 also covers machines for making rope or cable (for example, stranding, twisting or
cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials.
8. For the purposes of heading 8470, the term pocket-size applies only to machines the dimensions of which do not exceed
170 mm x 100 mm x 45 mm.
9. A) Notes 8 a) and 8 b) to Chapter 85 also apply with respect to the expressions semiconductor devices and electronic integrated circuits, respectively, as used in this Note and in heading 8486. However, for the purposes of this Note and of
heading 8486, the expression semiconductor devices also covers photosensitive semiconductor devices and light emitting diodes.
B) For the purposes of this Note and of heading 8486, the expression manufacture of flat panel displays covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or
other electronic components onto the flat panel. The expression flat panel display does not cover cathode-ray tube
technology.
C. Heading 8486 also includes machines and apparatus solely or principally of a kind used for:
i) the manufacture or repair of masks and reticles;
ii) assembling semiconductor devices or electronic integrated circuits; and
iii) lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat
panel displays.
D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in
heading 8486 are to be classified in that heading and in no other heading of the Nomenclature.
SUBHEADING NOTES
1. For the purposes of subheading 8471 49, the term systems means automatic data processing machines whose units satisfy the conditions laid down in Note 5 B to Chapter 84 and which comprise at least a central processing unit, one input unit
(for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).
2. Subheading 8482 40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a
length which is at least three times the diameter. The ends of the rollers may be rounded.
ADDITIONAL NOTES
1. For the purposes of heading 8407, the expression aircraft engines shall apply only to engines designed for fitting with an
airscrew or rotor.
2. For the purposes of subheadings 8460 31 to 8460 90, the term micrometric adjustment system shall apply to any device
1
enabling the determination or the setting-up, to an accuracy of within /100 mm, of the travel of a main element of the machine
(e.g., the bed or table, shaft or spindle, headstock).
3. For the purposes of subheading 8401 10, the term "nuclear reactors" covers any hardware located inside the biological
shield, including - if applicable - the biological shield itself; it further covers any apparatus and appliances forming a whole
with the system located inside that shield (such as the control rods and their operating mechanisms, provided the latter form
a whole with the control rods or with other parts of the system inside that biological shield).
4.- For the purposes of headings 8407 and 8408, the term "engines for motor vehicles" is to be taken, regardless of their intended use, and provided that their cylinder capacity does not exceed 18 litres, to apply to the following:
a) engines fitted with a speed-change mechanism;
For the purposes of this Additional Note, the expression speed-change mechanism shall be taken to mean a mechanism
providing at least two speeds in a given direction. Reversing mechanisms will not be taken to constitute speed-change
mechanisms:
whether the gears are different in forward or reverse (for example, slower in reverse than in forward); or
whether or not the transmission is controlled permanently by reduction gears establishing a fixed speed ratio between
the engine and the driving axle.
b) other engines, of a weight per litre of cylinder capacity not exceeding the weight limits given in the table hereunder, whereby the weight to be taken into consideration shall be that of the complete engine (in working order) plus the weight of
lubricant contained in the sump(s).
The weight in working order includes the weight of the following elements: the flywheel, the starter motor, the alternator or
dynamo, the air filter, the oil filter, the silencer, the clutch plate, the fuel tank and the crank, elements which may or may
not be mounted for ease of transport.
Weight limits per litre of cylinder capacity
Spark-ignition engines;
Not more than 250 cc 150 kg
More than 250 cc but less than 500 cc 140 kg
More than 500 cc but less than 1 litre
130 kg
More than 1 litre but less than 3 litres
120 kg
3 litres or more
100 kg
Compression-ignition engines:
3 litres or less 110 kg
More than 3 litres but less than 12 litres 130 kg
12 litres or more but not more than 18 litres
110 kg
c) The provisions of Additional Notes 4 a) and 4 b) above shall not be taken to apply to engines with a water/water cooling
system comprising a closed freshwater circuit cooled by an open circuit fed by surface water (sea, lake, river or the like),
which shall not be considered to be motor vehicle engines.
5.- For the purposes of heading 8402, the expression marine boilers shall be taken to apply only to boilers eligible for the special legislative measures concerning shipbuilding.
447
6.- For the purposes of heading 8458, the expression semi-automatic turret lathes shall be taken to mean horizontal lathes
with several tools mounted on the turret, fitted with one or more devices to engage the automatic advance of the selected
tool in a given direction, which, once that tool is engaged and moving, is capable of executing a single machining operation
automatically, i.e., without the intervention of the operator.
The expression Automatic lathes (vertical or other) shall be taken to mean lathes capable of executing several machining
operations automatically, i.e., without the intervention of the operator.
Machine tools fitted with a copying device are to be classified with the corresponding machine tools not fitted with such a device.
7.- For the purposes of subdivisions 8433 51 00 93, 8433 51 00 95 and 8433 51 00 97, the expression combine harvesterthreshers, used shall be taken to apply to those machines which have a vehicle registration certification. If the machine is
not covered by such certification, it should be covered by a certificate of identification or fitness, issued by the manufacturer,
listing its technical specifications and date of manufacture.
Rate of
duty (%)
Code
Description
8401 10 00 00
8401 20
10
10
20
90
90
10
90
8401 30 00
10
20
90
8401 40 00 00
Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery
and apparatus for isotopic separation:
- Nuclear reactors
- Machinery and apparatus for isotopic separation, and parts thereof:
- - - Machinery and apparatus for filtration, centrifugation or distillation:
- - - - For separating uranium isotopes
- - - - For the production of products of subheading 2845 10
- - - - Other
- - - Other:
- - - - For the production of products of subheading 2845 10
- - - - Other
- Fuel elements (cartridges), non-irradiated:
- - - Containing natural uranium
- - - Containing enriched uranium
- - - Other
- Parts of nuclear reactors
8401
8402
8402 11 00
10
20
90
8402 12
10 00
91 00
99 00
8402 19
10
10
90
91 00
99
10
20
30
90
8402 20 00 00
8402 90
10 00
91 00
99 00
8403
8403 10 00
10
90
8403 90 00
10
90
Steam or other vapour generating boilers (other than central heating hot water boilers
pable also of producing low pressure steam); super-heated water boilers:
- Steam or other vapour generating boilers:
- - Watertube boilers with a steam production exceeding 45 t per hour:
- - - Locomotive boilers
- - - Marine boilers
- - - Other
- - Watertube boilers with a steam production not exceeding 45 t per hour:
- - - Locomotive and marine boilers
- - - Other:
- - - - Operating at a pressure of 10 kg/cm or higher or with a steam production of 2 000 kg
hour or more
- - - - Other
- - Other vapour generating boilers, including hybrid boilers:
- - - Locomotive and marine boilers:
- - - - Locomotive boilers
- - - - Marine boilers
- - - Other:
hour or more
- - - - Other:
- - - - - Simple boilers (without water- or firetubes)
- - - - - Firetube boilers
- - - - - Watertube boilers
- - - - - Other
- Super-heated water boilers
- Parts:
- - - Of locomotive or marine boilers
- - - Of other boilers:
hour or more
- - - - Other
Central heating boilers other than those of heading 8402:
- Boilers:
- - - Of cast iron
- - - Other
- Parts:
- - - Of cast iron
- - - Other
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
7.5
ca-
2.5
2.5
2.5
2.5
per
20
35
2.5
2.5
per
35
35
35
35
35
35
7.5
per
7.5
7.5
35
35
35
35
448
Code
8404
8404 10
10 00
90 00
8404 20 00 00
8404 90 00
10
90
8405
8405 10 00
10
90
8405 90 00 00
8406
8406 10 00 00
8406 81 00 00
8406 82 00 00
8406 90 00 00
8407
8407 10
10 00
90 00
8407 21
10 00
90 00
8407 29 00
10
90
8407 31
10 00
20 00
80 00
8407 32
10 00
90 00
8407 33
10 00
20 00
90 00
8407 34
10 00
21 00
29 00
90 00
8407 90 00
10
90
8408
8408 10
10 00
90
10
90
8408 20
10 00
21 00
29 00
90 00
Description
Rate of
duty (%)
Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economizers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power
units:
- Auxiliary plant for use with boilers of heading 8402 or 8403:
- - - For use with boilers of subheading 8403 10
- - - Other
- Condensers for steam or other vapour power units
- Parts:
- - - Of auxiliary plant for use with boilers of subheading 8403 10
- - - Other
2.5
2.5
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:
- 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:
- - - Producer gas or water gas generators
- - - Acetylene gas generators and similar generators
- Parts
2.5
2.5
7.5
Steam turbines and other vapour turbines:

- Turbines for marine propulsion
- Other turbines:
- - Of an output exceeding 40 MW
- - Of an output not exceeding 40 MW
- Parts
Spark-ignition reciprocating or rotary internal combustion piston engines:
- Aircraft engines:
- - - Of an output not exceeding 400 hp
- - - Of an output exceeding 400 hp
- Marine propulsion engines:
- - Outboard motors:
- - - Of a rated output not exceeding 25 hp
- - - Other
- - Other:
- - - Of a cylinder capacity not exceeding 250 cc
- - - Of a cylinder capacity exceeding 250 cc
- Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87:
- - Of a cylinder capacity not exceeding 50 cc:
- - - Engines specified in Additional Note 4 to this Chapter
- - - Other, single cylinder, weighing not more than 8 kg
- - - Other
- - Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:
- - - Engines specified in Additional Note 4 to this Chapter
- - - Other
- - Of a cylinder capacity exceeding 250 cc but not exceeding 1 000 cc:
- - - For the industrial assembly of: pedestrian-controlled tractors of subheading 8701 10; motor
vehicles for the transport of persons, including motor vehicles for the transport of both persons and goods with less than 15 seats; motor vehicles for the transport of goods; specialpurpose motor vehicles of heading 8705
- - - Other, specified in Additional Note 4 to this Chapter
- - - Other
- - Of a cylinder capacity exceeding 1 000 cc:
- - - For the industrial assembly of: pedestrian-controlled tractors of subheading 8701 10; motor
vehicles for the transport of persons, including motor vehicles for the transport of both persons
and goods with less than 15 seats; motor vehicles for the transport of goods with an engine of a
cylinder capacity of less than 2 800 cc; special purpose motor vehicles of heading 8705
- - - Other, specified in Additional Note 4 to this Chapter, of a cylinder capacity:
- - - - Not exceeding 12 000 cc
- - - - Exceeding 12 000 cc
- - - Other
- Other motors:
- - - Of a cylinder capacity not exceeding 250 cc
- - - Other
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines):
- Marine propulsion engines:
- - - Outboard motors
- - - Other:
- - - - Weighing not more than 10 000 kg
- - - - Weighing more than 10 000 kg
- Engines of a kind used for the propulsion of vehicles of Chapter 87:
- - - Of a cylinder capacity not exceeding 3.5 litres, S.K.D., for the assembly industry
- - - Other, specified in Additional Note 4 to this Chapter:
- - - - Of a cylinder capacity not exceeding 12 000 cc
- - - - Of a cylinder capacity exceeding 12 000 cc
- - - Other
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
2.5
2.5
7.5
2.5
2.5
35
27.5
35
27.5
35
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
10
35
2.5
27.5
Code
Description
8408 90
10 00
90 00
8409
8409 10 00 00
8409 91
11 00
19 00
21 00
29
10
90
30
10
20
90
41 00
49
10
90
50 00
90 00
8409 99
11 00
19 00
21 00
29 00
30
10
90
41 00
49 00
50 00
90 00
8410
8410 11 00
10
90
8410 12 00
10
90
8410 13 00
10
90
8410 90 00 00
8411
- Other motors:
- - - Of a cylinder capacity not exceeding 3.5 litres, C.K.D., for the assembly industry
- - - Other
Parts suitable for use solely or principally with the engines of heading 8407 or 8408:
- For aircraft engines
- Other:
- - Suitable for use solely or principally with spark-ignition internal combustion piston engines:
- - - Forged blanks:
- - - - For manifolds
- - - - Other
- - - Cylinder blocks, sumps, cylinder heads and cylinders:
- - - - For moped engines of a cylinder capacity not exceeding 50 cc
- - - - Other:
- - - - - For motor vehicle engines
- - - - - Other
- - - Connecting-rods and pistons:
- - - - Pistons, including cylinder liner/piston assemblies, with pistons of aluminium or lightweight
alloys:
- - - - - For moped engines of a cylinder capacity not exceeding 50 cc
- - - - - Other
- - - - Other:
- - - - - Other:
- - - - - - For motor vehicle engines
- - - - - - Other
- - - Engine liners
- - - Other
- - Other:
- - - Forged blanks:
- - - - For manifolds
- - - - Other
- - - Cylinder blocks, sumps, cylinder heads and cylinders:
- - - - For motor vehicle engines
- - - - Other
- - - Connecting-rods and pistons:
- - - - Pistons, including cylinder liner/piston assemblies, with pistons of aluminium or lightweight
alloys:
- - - - - Other
- - - - Other:
- - - - - Other
- - - Engine liners
- - - Other
Hydraulic turbines, water wheels, and regulators therefor:
- Hydraulic turbines and water wheels:
- - Of an output not exceeding 1 000 kW:
- - - Hydraulic turbines
- - - Water wheels
- - Of a power exceeding 1,000 kW but not exceeding 10,000 kW:
- - - Water wheels
- - Of an output exceeding 10,000 kW:
- - - Water wheels
- Parts, including regulators
8411 91 00 00
8411 99 00 00
Turbo-jets, turbo-propellers and other gas turbines:

- Turbo-jets:
- - Of a thrust not exceeding 25 kN
- - Of a thrust exceeding 25 kN
- Turbo-propellers:
- - Of a power not exceeding 1,100 kW
- - Of an output exceeding 1,100 kW
- Other gas turbines:
- - Of a power not exceeding 5 000 kW
- - Of an output exceeding 5,000 kW
- Parts:
- - Of turbo-jets or turbo-propellers
- - Other
8412
8412 10 00 00
Other engines and motors:

- Reaction engines other than turbo-jets
8411 11 00 00
8411 12 00 00
8411 21 00 00
8411 22 00 00
8411 81 00 00
8411 82 00 00
449
Rate of
duty (%)
2.5
7.5
7.5
7.5
7.5
35
7.5
7.5
35
35
35
35
7.5
7.5
35
7.5
7.5
7.5
27.5
27.5
35
35
7.5
7.5
35
7.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
2.5
450
Code
Description
8412 21 00 00
8412 29 00 00
8412 31 00 00
8412 39 00 00
8412 80
10 00
20 00
91 00
99 00
8412 90
10 00
90
10
20
90
8413
8413 11 00 00
8413 19 00 00
8413 20 00
10
90
8413 30 00
10
90
8413 40 00
11
19
90
8413 50
10 00
90
10
91
99
8413 60
10 00
90
11
19
91
92
99
8413 70
11 00
12 00
21 00
29
11
19
30 00
40 00
51 00
59 00
91 00
92 00
93 00
98 00
- Hydraulic power engines and motors:

- - Linear acting (cylinders)
- - Other
- Pneumatic power engines and motors:
- - Linear acting (cylinders)
- - Other
- Other:
- - - Transportable steam engines (other than tractors of heading 8701) and semi-transportable
steam engines
- - - Steam or other vapour engines not incorporating boilers
- - - Other engines and motors:
- - - - Wind engines (windmills)
- - - - Other
- Parts:
- - - Of transportable steam engines (other than tractors of heading 8701) and semi-transportable
steam engines
- - - Other:
- - - - Of steam or other vapour engines not incorporating boilers
- - - - Of water wheels, hydraulic turbines and other hydraulic power engines and motors
- - - - Of other engines and motors
Pumps for liquids, whether or not fitted with a measuring device; liquid elevators:
- Pumps fitted or designed to be fitted with a measuring device:
- - Pumps for dispensing fuel or lubricants, of the type used in filling stations or in garages
- - Other
- Hand pumps, other than those of subheading 8413 11 or 8413 19:
- - - Producing a pressure of 20 bars or more, including surface mechanisms
- - - Other, including surface mechanisms
- Fuel, lubricating or cooling medium pumps for internal combustion piston engines:
- - - Producing a pressure of 20 bars or more
- - - Other
- Concrete pumps:
- - - Producing a pressure of 20 bars or more:
- - - - Motor pumps and turbo pumps
- - - - Other
- - - Other
- Other reciprocating positive displacement pumps:
- - - Swimming pool pumps
- - - Other:
- - - - Producing a pressure of 20 bars or more
- - - - Other:
- - - - - Diaphragm or piston pumps
- - - - - Other
- Other rotary positive displacement pumps:
- - - Other:
- - - - Producing a pressure of 20 bars or more:
- - - - - Motor pumps and turbo pumps
- - - - - Other
- - - - Other:
- - - - - Hydraulic thrust or elevating pumps for lorries with tipping bodies, hydraulic presses and
other industrial machinery
- - - - - Other vane, gear or helicoidal gear pumps
- - - - - Other
- Other centrifugal pumps:
- - - Pumps with anti-corrosion or anti-abrasion linings
- - - Other:
- - - - - Pumps without motor
- - - - - Other:
- - - - - - Motor pumps and turbo pumps
- - - - - - Other
- - - - Other:
- - - - - submersible motor pumps incorporating an electric motor
- - - - - Power pumps incorporating an electric motor (circulators)
- - - - - Multicellular pumps
- - - - - - Pumps, without motor, with an inlet diameter exceeding 150 mm:
- - - - - - Other
- - - - - Other:
- - - - - - Pumps, without motor, with horizontal axles, of an inlet diameter exceeding 80 mm
- - - - - - Pumps, without motor, with vertical axles, of an inlet diameter exceeding 150 mm
- - - - - - Washing machine evacuation pumps for clothes washing machines, of an inlet diameter
of 20 mm or more but not more than 30 mm and an outlet diameter of 14 mm or more but
not more than 18 mm
- - - - - - Other
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
35
35
2.5
2.5
2.5
35
2.5
2.5
7.5
35
Code
Description
8413 81
10 00
90
11
19
90
8413 82 00 00
8413 91 00
10
20
90
8413 92 00 00
8414
8414 10
10 00
21 00
29 00
90 00
8414 20 00 00
8414 30
11 00
19 00
20 00
90 00
8414 40
11 00
19 00
20 00
90 00
8414 51
11 00
19 00
90 00
8414 59
10 00
90
10
90
8414 60
10 00
90 00
8414 80
10 00
21 00
29 00
30 00
40 00
90 00
8414 90
10 00
20 00
30 00
40 00
50 00
60 00
70 00
90 00
8415
8415 10 00
10
- Other pumps; liquid elevators:

- - Pumps:
- - - Other:
- - - - - Motor pumps and turbo pumps
- - - - - Other
- - - - Other
- - Liquid elevators
- Parts:
- - Of pumps:
- - - Of subheading 8413 11
- - - Of subheadings 8413 20 and 8413 30
- - - Other
- - Of liquid elevators
Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling
hoods incorporating a fan, whether or not fitted with filters:
- Vacuum pumps:
- - - Not mechanically operated
- - - Without motor, mechanically operated:
- - - - Reciprocating, piston, diaphragm, centrifugal or axial-flow
- - - - Other
- - - Other
- Hand- or foot-operated air pumps
- Compressors of a kind used in refrigerating equipment:
- - - - Reciprocating, piston, centrifugal or axial-flow
- - - - Other
- - - Sealed compressor units
- - - Other
- Air compressors mounted on a wheeled chassis for towing:
- - - - Reciprocating, piston, centrifugal or axial-flow
- - - - Other
- - - Sealed compressor units
- - - Other
- Fans:
- - Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output
not exceeding 125 W:
- - - Roof fans:
- - - - Helicoidal or centrifugal fans of a diameter of 75 cm or more
- - - - Other
- - - Other
- - Other:
- - - For household use
- - - Other:
- - - - Helicoidal or centrifugal fans of a diameter of 75 cm or more
- - - - Other
- Hoods having a maximum horizontal side not exceeding 120 cm:
- - - For household use
- - - Other
- Other:
- - - Pumps, not mechanically operated
- - - Pumps and compressors, without motor, mechanically operated:
- - - - Reciprocating, piston, diaphragm, centrifugal or axial-flow
- - - - Other
- - - Other pumps and compressors
- - - Free piston generators
- - - Other
- Parts:
- - - Of hand- or pedal-operated pumps for inflating pneumatic tyres
- - - Of pumps, not mechanically operated
- - - Of pumps and compressors, without motors, mechanically operated, other than reciprocating,
piston- or vane- centrifugal or axial-flow
- - - Of sealed compressor units
- - - Of free piston generators
- - - Of fans and extraction hoods, of the household type
- - - Of other fans
- - - Other
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:
- Window or wall types, self-contained or split-system:
- - - With compressor
451
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
20
2.5
2.5
20
2.5
2.5
35
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
452
Code
Description
91
92
93
99
8415 20 00 00
8415 81 00 00
8415 82 00 00
8415 83 00
10
20
30
90
8415 90 00 00
8416
8416 10 00 00
8416 20 00 00
8416 30 00 00
8416 90 00 00
8417
8417 10 00
10
90
8417 20
10 00
90 00
8417 80 00
10
90
8417 90 00 00
8418
8418 10 00
11
19
30
90
8418 21 00
10
90
8418 22 00
10
91
99
8418 29 00
10
90
8418 30 00
11
19
30
90
8418 40 00
11
19
30
90
- - - Without compressor:
- - - - Blower-convectors
- - - - Air handling units
- - - - Air heaters
- - - - Other
- Of a kind used for persons, in motor vehicles
- Other:
- - Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible
heat pumps)
- - Other, incorporating a refrigerating unit
- - Not incorporating a refrigerating unit:
- - - Blower-convectors
- - - Air handling units, whether or not centrally controlled
- - - Air heaters
- - - Other
- Parts
Furnace burners for liquid fuel, for pulverized solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances:
- Furnace burners for liquid fuel
- Other furnace burners, including combination burners
- Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar
appliances
- Parts
Industrial or laboratory furnaces and ovens, including incinerators, non-electric:
- Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites or of metals:
- - - Specially designed for the separation of irradiated nuclear fuels, for the treatment of radioactive waste or for recycling irradiated nuclear fuels
- - - Other
- Bakery ovens, including biscuit ovens:
- - - Composite machines referred to in Note 3 or machines (including a combination of machines)
referred to in Note 4 to Section XVI of the Harmonized system
- - - Other
- Other:
- - - Other furnaces and ovens
- Parts
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat
pumps other than air conditioning machines of heading 8415:
- Combined refrigerator-freezers, fitted with separate external doors:
- - - Weighing less than 500 kg:
- - - - Of the household type:
- - - - - Of a capacity exceeding 400
- - - - - Of a capacity not exceeding 400
- - - - Other
- - - Weighing 500 kg or more
- Refrigerators, household type:
- - Compression-type:
- - - Of a capacity exceeding 400
- - - Of a capacity not exceeding 400
- - Absorption-type, electrical:
- - - Of a capacity not exceeding 400 litres:
- - - - Of a capacity not exceeding 75 litres
- - - - Other
- - Other:
- - - Of a capacity not exceeding 400
- Freezers of the chest type, not exceeding 800 capacity:
- - - - Other
- Freezers of the upright type, not exceeding 900 capacity:
- - - - Other
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
2.5
2.5
2.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
35
35
35
35
35
35
35
2.5
35
35
35
20
20
20
20
20
20
20
20
Code
Description
8418 50
10 00
20 00
80
11
19
30
90
8418 61 00 00
8418 69
10 00
90 00
8418 91 00
10
90
8418 99 00
10
90
8419
8419 11
11 00
19 00
90 00
8419 19
11 00
19 00
91 00
99 00
8419 20
10 00
90 00
8419 31 00 00
8419 32 00 00
8419 39 00
10
90
8419 40 00
10
20
30
40
50
60
70
80
90
8419 50 00 00
8419 60 00 00
8419 81
10
10
90
20 00
30 00
80 00
8419 89 00
10
- Other refrigerating or freezing chests, cabinets, display counters, show-cases and similar refrigerating or freezing furniture:
- - - Refrigerating chests of a capacity not exceeding 40 litres, DC, 12 to 24 V
- - - Temperature controlled show-cases, positive or negative, with curved windows of tempered
safety glass, with self-contained or separate refrigeration unit
- - - Other:
- - - - Weighing less than 500 kg:
- - - - - Of the household type:
- - - - - - Of a capacity exceeding 400
- - - - - - Of a capacity not exceeding 400
- - - - - Other
- - - - Weighing 500 kg or more
- Other refrigerating or freezing equipment, heat pumps:
- - Compression type units whose condensers are heat exchangers
- - Other:
- - - Pre-fabricated buildings equipped with refrigeration appliances (refrigerated warehouses)
- - - Other
- Parts:
- - Furniture designed to receive refrigerating or freezing equipment:
- - - Clearly designed for industrial or commercial appliances of a capacity exceeding 300 litres
- - - Other
- - Other:
- - - Evaporators and condensers, other than those for household appliances
- - - Other
Machinery, plant or laboratory equipment, whether or not electrically heated (excluding
furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a
process involving a change of temperature such as heating, cooking, roasting, distilling,
rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing
or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric:
- Instantaneous or storage water heaters, non-electric:
- - Instantaneous gas water heaters:
- - - Of the household type:
- - - - C.K.D., whether or not complete
- - - - Other
- - Other:
- - - - Solar powered
- - - - Other
- - - For other uses:
- - - - Other
- Medical, surgical or laboratory sterilizers:
- - - Electrically heated
- - - Other
- Dryers:
- - For agricultural products
- - For wood, paper pulp, paper or paperboard
- - Other:
- - - For the chemical industries
- - - Other
- Distilling or rectifying plant:
- - - For the dairy industry
- - - For the edible fats and oils industry
- - - For the sugar industry
- - - For the chocolate and confectionery industries
- - - For processing other edible products, beverages or tobacco
- - - For the paper pulp, paper or paperboard industries
- - - For the chemical industries
- - - For the rubber and plastics industries
- - - Other
- Heat exchange units
- Machinery for liquefying air or other gases
- Other machinery, plant or laboratory equipment:
- - For making hot drinks or for cooking or heating food:
- - - Percolators and other appliances for making coffee and other drinks:
- - - - Electrically heated
- - - - Other
- - - Cookers of a kind used in hotels and communal kitchens
- - - Electrical bain-marie appliances
- - - Other
- - Other:
- - - Apparatus for the treatment of radioactive waste or for recycling irradiated nuclear fuels
453
Rate of
duty (%)
2.5
35
35
35
35
35
2.5
20
2.5
35
35
7.5
7.5
35
35
35
2.5
35
2.5
35
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
35
2.5
7.5
2.5
454
Code
Description
91
92
93
94
95
96
97
98
99
8419 90
10
10
90
20 00
90
10
90
8420
8420 10 00
11
12
19
90
8420 91 00
10
90
8420 99 00 00
8421
8421 11 00 00
8421 12 00
10
20
90
8421 19 00
10
20
30
90
8421 21
10 00
90 00
8421 22 00 00
8421 23
10 00
90 00
8421 29
10 00
90 00
8421 31 00 00
8421 39
10 00
90 00
8421 91 00 00
8421 99
10 00
21 00
29 00
91 00
99 00
- - - Other:
- - - - For the dairy industry
- - - - For the edible fats and oils industry
- - - - For the sugar industry
- - - - For the chocolate and confectionery industries
- - - - For processing other edible products, beverages or tobacco
- - - - For the paper pulp, paper or paperboard industries
- - - - For the chemical industries
- - - - For the rubber and plastics industries
- - - - Other
- Parts:
- - - Instantaneous or storage water heaters, non-electric:
- - - - Other
- - - Of cookers
- - - Other:
- - - - For electro-mechanical tools for working in the hand, with self-contained electric motor
- - - - Other
Calendering or other rolling machines, other than for metals or glass, and cylinders therefor:
- Calendering or other rolling machines:
- - - Calendering machines:
- - - - More than 10,000 kg
- - - - Exceeding 1,000 kg but not exceeding 10,000 kg
- - - - Not exceeding 1 000 kg
- - - Other rolling machines
- Parts:
- - Cylinders:
- - - Not lined or trimmed
- - - Covered with cotton, jute, paper, etc.
- - Other
Centrifuges, including centrifugal driers; filtering or purifying machinery and apparatus,
for liquids or gases:
- Centrifuges, including centrifugal driers:
- - Cream separators
- - Clothes-driers:
- - - Electrical, each of a dry linen capacity not exceeding 6 kg
- - - Electrical, each of a dry linen capacity exceeding 6 kg
- - - Other
- - Other:
- - - Apparatus for the treatment of radioactive waste or for recycling irradiated nuclear fuels
- - - Laboratory centrifuges
- - - Milk clarifiers
- - - Other
- Filtering or purifying machinery and apparatus for liquids:
- - For filtering or purifying water:
- - - For swimming pools
- - - Other
- - For filtering or purifying beverages other than water
- - Oil- or petrol-filters for internal combustion engines:
- - - Catalytic fuel filters
- - - Other
- - Other:
- - - For engines and motors
- - - Other
- Filtering or purifying machinery and apparatus for gases:
- - Intake air filters for internal combustion engines
- - Other:
- - - For engines and motors
- - - Other
- Parts
- - Of centrifuges, including centrifugal driers:
- - Other:
- - - Of machinery for filtering or purifying water
- - - Of machinery for filtering or purifying other liquids:
- - - - Other
- - - Of machinery for filtering or purifying gases:
- - - - Other
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
35
35
2.5
7.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
2.5
2.5
2.5
2.5
7.5
2.5
2.5
2.5
35
35
2.5
35
35
2.5
7.5
7.5
35
20
35
20
Code
Description
8422
8422 11 00
10
90
8422 19 00
10
90
8422 20 00 00
8422 30 00 00
8422 40 00 00
8422 90
10 00
90
10
90
8423
8423 10 00 00
8423 20 00 00
8423 30 00 00
8423 81
20 00
81 00
89 00
8423 82
20 00
81 00
89 00
8423 89 00 00
8423 90
11 00
19 00
90 00
8424
8424 10 00 00
8424 20 00 00
8424 30 00 00
8424 81 00 00
8424 89 00 00
8424 90 00
10
90
8425
8425 11 00 00
8425 19 00 00
8425 20 00 00
8425 31 00 00
8425 39 00 00
8425 41 00 00
8425 42 00 00
8425 49 00 00
Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or
wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating
beverages:
- Dish washing machines:
- - Of the household type:
- - - Electrical
- - - Other
- - Other:
- - - Electrical
- - - Other
- Machinery for cleaning or drying bottles or other containers
- Machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers;
machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages
- Other packing or wrapping machinery (including heat-shrink wrapping machinery)
- Parts:
- - - Of dish washing machines of the household type
- - - Other:
- - - - For electro-mechanical tools for working in the hand, with self-contained electric motor
- - - - Other
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:
- Personal weighing machines, including baby scales; household scales
- Scales for continuous weighing of goods on conveyors
- Constant weight scales and scales for discharging a predetermined weight of material into a bag
or container, including hopper scales
- Other weighing machinery:
- - Having a maximum weighing capacity not exceeding 30 kg:
- - - With electronic display
- - - Other:
- - - - Spring balances, shop scales and letter scales
- - - - Other
- - Having a maximum weighing capacity exceeding 30 kg but not exceeding 5 000 kg:
- - - With electronic display
- - - Other:
- - - - Spring balances and shop scales
- - - - Other
- - Other
- Weighing machine weights of all kinds, parts of weighing machinery:
- - - Parts:
- - - - For spring balances, household or shop scales, letter scales and personal weighing scales,
including baby scales
- - - - Of other weighing machinery
- - - Weighing machine weights of all kinds
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:
- Fire extinguishers, whether or not charged
- Spray guns and similar appliances
- Steam or sand blasting machines and similar jet projecting machines
- Other apparatus:
- - Agricultural or horticultural
- - Other
- Parts:
- - - For electro-mechanical tools for working in the hand, with self-contained electric motor
- - - Other
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:
- - Powered by electric motor
- - Other
- Pit-head winding gear; winches specially designed for use underground
- Other winches; capstans:
- - Powered by electric motor
- - Other
- Jacks:
- - Built-in jacking systems of a type used in garages
- - Other jacks and hoists, hydraulic
- - Other
455
Rate of
duty (%)
7.5
7.5
2.5
2.5
2.5
2.5
2.5
7.5
2.5
7.5
7.5
2.5
7.5
2.5
7.5
7.5
2.5
7.5
7.5
2.5
7.5
7.5
7.5
27.5
2.5
2.5
2.5
2.5
2.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
456
Code
Description
8426
8426 11
11 00
19 00
90 00
8426 12
10 00
90
10
21
29
31
39
90
8426 19 00 00
8426 20
10
10
90
90 00
8426 30
10
10
90
90 00
8426 41
10 00
90
10
21
29
31
39
90
8426 49
10 00
90 00
8426 91 00 00
8426 99 00 00
8427
8427 10 00
10
91
99
8427 20 00
10
91
99
8427 90
10
10
90
90
10
90
8428
8428 10 00 00
8428 20 00 00
Ships' derricks; cranes, including cable cranes, mobile lifting frames, straddle carriers and
works trucks fitted with a crane:
- Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting
frames and straddle carriers:
- - Overhead travelling cranes on fixed support:
- - - Gantry cranes:
- - - - Double-beam gantry cranes, with dual-rail trucks, with an inspection walkway along the whole
length, with electronically controlled electric motors and radio remote controlled movement
- - - - Other
- - - Other
- - Mobile lifting frames on tyres and straddle carriers:
- - - Lifting frames of a capacity not exceeding 30 tonnes
- - - Other:
- - - - Vehicles specially designed for the transport of highly radioactive materials
- - - - Other trucks:
- - - - - Of a lifting height of 1 m or more:
- - - - - - Powered by electric motor
- - - - - - With other engines
- - - - - Other:
- - - - Other
- - Other
- Tower cranes:
- - - Of a lifting capacity not exceeding 10 tonnes:
- - - - For loading or unloading in ports
- - - - Other
- - - Other
- Portal or pedestal jib cranes:
- - - Of a lifting capacity not exceeding 10 tonnes:
- - - - For loading or unloading in ports
- - - - Other
- - - Other
- Other machinery, self-propelled:
- - On tyres:
- - - Cranes, not capable of running on rails
- - - Other:
- - - - Vehicles specially designed for the transport of highly radioactive materials
- - - - Other trucks:
- - - - - Of a lifting height of 1 m or more:
- - - - - Other:
- - - - Other
- - Other:
- - - Track-laying cranes, not capable of running on rails
- - - Other
- Other machinery:
- - Designed for mounting on road vehicles
- - Other
Fork-lift trucks; other works trucks fitted with lifting or handling equipment:
- Self-propelled trucks powered by an electric motor:
- - - Vehicles specially designed for the transport of highly radioactive materials
- - - Other:
- - - - Of a lifting height of 1 m or more
- - - - Other
- Other self-propelled trucks:
- - - Other:
- - - - Of a lifting height of 1 m or more
- - - - Other
- Other trucks:
- - - Transporter trucks:
- - - - Specially designed for the transport of highly radioactive materials
- - - - Other
- - - Other:
- - - - New
- - - - Used
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics):
- Lifts and skip hoists
- Pneumatic elevators and conveyors
Rate of
duty (%)
2.5
35
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
Code
8428 31 00 00
8428 32 00 00
8428 33
10 00
90 00
8428 39 00 00
8428 40 00 00
8428 50
20 00
90 00
8428 60 00 00
8428 90
10 00
20 00
30 00
40 00
50 00
60 00
80 00
8429
8429 11 00 00
8429 19 00 00
8429 20 00 00
8429 30 00 00
8429 40 00
10
20
90
8429 51
10 00
90 00
8429 52
10 00
90 00
8429 59
10 00
90 00
8430
8430 10
10 00
90 00
8430 20 00 00
8430 31 00 00
8430 39 00 00
8430 41 00 00
8430 49 00 00
8430 50 00 00
8430 61 00 00
8430 69 00
10
90
8431
8431 10 00 00
8431 20 00
10
20
90
8431 31 00 00
Description
- Other continuous-action elevators and conveyors, for goods or materials:

- - Specially designed for underground use
- - Other, bucket type
- - Other, belt type:
- - - Magnetic conveyors
- - - Other
- - Other
- Escalators and moving walkways
- Mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon
handling equipment:
- - - Dollies, on rails, incorporating a platform for a cinematographic camera
- - - Other
- Teleferics, chair-lifts, ski-draglines; traction mechanisms for funiculars
- Other machinery:
- - - Articulated lifting platforms with self-propelled single-axle machines (vertical link pin), with
stabilizing legs
- - - Remote mechanical manipulators, fixed or mobile, not capable of being manually operated,
specially designed for handling highly radioactive materials
- - - Rolls for rolling mills: roller conveyors for feeding and discharge, tilters and manipulators for
ingots, balls, bars, plates and sheets
- - - Other feed devices for machines
- - - Palletizers
- - - Self-propelled telescopic gangways for embarking and disembarking passengers
- - - Other
Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels,
excavators, shovel loaders, tamping machines and road rollers:
- Bulldozers and angledozers:
- - Track laying
- - Other
- Graders and levellers
- Scrapers
- Tamping machines and road rollers:
- - - Mechanically propelled vibratory rollers
- - - Other mechanically propelled rollers
- - - Other
- Mechanical shovels, excavators and shovel loaders:
- - Front-end shovel loaders:
- - - For digging
- - - Other
- - Machinery with a 360 revolving superstructure:
- - - For digging
- - - Other
- - Other:
- - - For digging
- - - Other
Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or
boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snowploughs and snow-blowers:
- Pile-drivers and pile-extractors:
- - - Pile-extractors
- - - Other
- Snow-ploughs and snow-blowers
- Coal or rock cutters and tunnelling machinery:
- - Self-propelled
- - Other
- Other boring or sinking machinery:
- - Self-propelled
- - Other
- Other machinery, self-propelled
- Other machinery, not self-propelled:
- - Tamping or compacting machinery
- - Other:
- - - Scrapers
- - - Other
Parts suitable for use solely or principally with the machinery of headings 8425 to 8430:
- Of machinery of heading 8425
- Of machinery of heading 8427:
- - - Of trucks of subheading 8427 10
- - - Of trucks of subheading 8427 20
- - - Other
- Of machinery of heading 8428:
- - Of lifts, skip hoists or escalators
457
Rate of
duty (%)
7.5
7.5
2.5
27.5
7.5
7.5
2.5
7.5
7.5
2.5
7.5
7.5
2.5
2.5
2.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
458
Code
Description
8431 39
10 00
20 00
80 00
8431 41
11 00
19 00
90 00
8431 42 00 00
8431 43 00 00
8431 49
11 00
19 00
21 00
22 00
23 00
24 00
29 00
30
10
90
40 00
90
10
20
80
8432
8432 10
10 00
20 00
90
10
20
90
8432 21 00 00
8432 29
10 00
90
11
12
19
90
8432 30 00
10
90
8432 40 00
11
19
90
8432 80
10 00
90
10
20
31
32
33
39
90
8432 90
10 00
- - Other:
- - - Rollers for conveyors
- - - Of dollies of subdivision 8428 50 10 00
- - - Other
- Of machinery of heading 8426, 8429 or 8430:
- - Buckets, shovels, grabs and grips:
- - - Of machinery of heading 8426:
- - - - Pick-up grips
- - - - Other
- - - Other
- - Bulldozer or angledozer blades
- - Parts for boring or sinking machinery of subheading 8430 41 or 8430 49
- - Other:
- - - Of machinery of heading 8426:
- - - - Of self-propelled track-laying or wheeled cranes, not capable of running on rails:
- - - - - Bases and jibs for cranes of subheading 8426 91
- - - - - Other
- - - - Other:
- - - - - Of cranes of a lifting capacity not exceeding 10 tonnes
- - - - - Of cranes of a lifting capacity exceeding 10 tonnes
- - - - - Of lifting frames of a capacity not exceeding 30 tonnes
- - - - - Of overhead travelling cranes
- - - - - Other
- - - Hydraulic rock crushing hammers and elements thereof:
- - - - Complete hydraulic rock crushing hammers
- - - - Other
- - - Of rippers
- - - Other:
- - - - Of mechanically propelled road rollers
- - - - Of pile drivers and snow ploughs
- - - - Other
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or
sports-ground rollers:
- Ploughs:
- - - Animal drawn ploughs
- - - Other, with shares and mouldboards
- - - Other:
- - - - sub-soil ploughs
- - - - Disc ploughs
- - - - Other
- Harrows, scarifiers, cultivators, weeders and hoes:
- - Disc harrows
- - Other:
- - - Cultivators, harrow cultivators and other harrows
- - - Other:
- - - - Mechanically propelled:
- - - - - Scarifiers
- - - - - Weeders
- - - - - Hoes
- - - - Animal-drawn
- Seeders, planters and transplanters:
- - - Seeders, whether or not combined with other apparatus
- - - Planters and transplanters for tubers and young plants
- Manure spreaders and fertilizer distributors:
- - - Mechanically propelled:
- - - - Manure skimmers
- - - - Other
- - - Animal-drawn
- Other machinery:
- - - Vibratory cultivators
- - - Other:
- - - - Beet separators and other thinning-out machines
- - - - Machines for cutting back the tops or stalks of plants
- - - - Other:
- - - - - Mechanically propelled:
- - - - - - Machinery for clearing scrub, undergrowth, etc.
- - - - - - Stone-removing machines
- - - - - - Rollers
- - - - - - Other
- - - - - Animal-drawn
- Parts:
- - - Discs and disc holders for ploughs and other agricultural machines
Rate of
duty (%)
35
2.5
2.5
2.5
27.5
35
35
7.5
7.5
7.5
35
7.5
35
35
7.5
2.5
2.5
7.5
35
35
35
35
2.5
20
20
20
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
35
Code
Description
90
10
20
30
90
8433
8433 11 00 00
8433 19 00
10
90
8433 20 00
10
21
29
30
90
8433 30 00
10
90
8433 40 00 00
8433 51 00
10
93
95
97
8433 52 00 00
8433 53 00 00
8433 59 00
10
90
8433 60 00
10
20
30
90
8433 90 00
10
20
31
39
41
42
43
49
90
- - - Other:
- - - - Of machines for clearing scrub, undergrowth, etc.
- - - - Of stone-removing machines
- - - - Of scarifiers
- - - - Other
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 8437:
- Mowers for lawns, parks or sportsgrounds:
- - Powered, with the cutting device rotating in a horizontal plane
- - Other:
- - - Mechanically propelled
- - - Animal-drawn
- Other mowers, including cutter bars for tractor mounting:
- - - Motor mowers
- - - Other mowers:
- - - - Mechanically propelled
- - - - Animal-drawn
- - - Cutter bars for tractor mounting
- - - Mowers with windrow attachments (including pick-up mowers)
- Other haymaking machinery:
- - - Tedders (fork, drum, etc. types)
- - - Hay rakes
- Straw or fodder balers, including pick-up balers
- Other harvesting machinery; threshing machinery:
- - Combine harvester-threshers:
- - - New
- - - Used:
- - - - Less than 10 years old, in accordance with Additional Note 7 to this Chapter
- - - - 10 or more years old but not more than 15 years old, in accordance with Additional Note 7 to
this Chapter
- - - - Other
- - Other threshing machinery
- - Root or tuber harvesting machines
- - Other:
- - - Sieving belts
- - - Other
- Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce:
- - - For sorting or grading eggs
- - - For sorting or grading fruit
- - - For sorting or grading potatoes and other tubers
- - - Other
- Parts:
- - - Of hay-making machinery
- - - Of harvesting machinery
- - - Of threshing machinery:
- - - - Of threshers
- - - - Other
- - - Of machines for sorting or grading eggs, fruit or other agricultural produce:
- - - - For sorting or grading eggs
- - - - For sorting or grading fruit
- - - - For sorting or grading potatoes and other tubers
- - - - For sorting or grading other agricultural produce, other than grain
- - - Other
459
Rate of
duty (%)
20
20
20
20
7.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
8434
8434 10 00 00
8434 20 00 00
8434 90 00 00
Milking machines and dairy machinery:

- Milking machines
- Dairy machinery
- Parts
2.5
2.5
7.5
8435
Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages:
- Machinery
- Parts
2.5
7.5
8435 10 00 00
8435 90 00 00
8436
8436 10 00 00
8436 21 00 00
8436 29
10 00
90 00
8436 80 00 00
Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators
and brooders:
- Machinery for preparing animal feeding stuffs
- Poultry-keeping machinery; poultry incubators and brooders:
- - Poultry incubators and brooders
- - Other:
- - - Automatic batteries for rearing or egg-laying
- - - Other
- Other machinery
2.5
2.5
2.5
2.5
2.5
460
Code
Description
8436 91 00 00
8436 99 00 00
8437
8437 10
10 00
90
10
20
30
40
90
8437 80 00 00
8437 90
10 00
90 00
8438
8438 10
10 00
90 00
8438 20 00 00
8438 30 00 00
8438 40 00 00
8438 50 00 00
8438 60 00 00
8438 80
11 00
19 00
90 00
8438 90 00 00
8439
- Parts:
- - Of poultry-keeping machinery or poultry incubators and brooders
- - Other
Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery:
- Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables:
- - - For treating cereal grain or dried leguminous vegetables
- - - Other:
- - - - Rotary sorters or graders
- - - - Grain selectors
- - - - Sieving belts
- - - - Special machines for cleaning seed (graders and separators)
- - - - Other
- Other machinery
- Parts:
- - - Of machinery for treating cereal grain or dried leguminous vegetables
- - - Other
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:
- Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products:
- - - Mixing machines and shaping machines
- - - Other
- Machinery for the manufacture of confectionery, cocoa or chocolate
- Machinery for sugar manufacture
- Brewery machinery
- Machinery for the preparation of meat or poultry
- Machinery for the preparation of fruits, nuts or vegetables
- Other machinery:
- - - For treating and preparing coffee and tea:
- - - - Coffee mills
- - - - Other
- - - Other
- Parts
8439 91 00 00
8439 99 00
10
90
Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or
paperboard:
- Machinery for making pulp of fibrous cellulosic material
- Machinery for making paper or paperboard
- Machinery for finishing paper or paperboard
- Parts:
- - Of machinery for making pulp of fibrous cellulosic material
- - Other:
- - - Of machinery for making paper or paperboard
- - - Other
8440
8440 10 00 00
8440 90 00 00
Book-binding machinery, including book-sewing machines:

- Machinery
- Parts
8441
Other machinery for making up paper pulp, paper or paperboard, including cutting machines
of all kinds:
- Cutting machines:
- - - Of a kind used in photographic or cinematographic laboratories
- - - Other:
- - - - Slitter winders
- - - - Slitting and cross-cutting machines
- - - - Other cutting machines
- Machines for making bags, sacks or envelopes
- Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by
moulding
- Machines for moulding articles in paper pulp, paper or paperboard
- Other machinery
- Parts:
- - - Of machinery of a kind used in photographic or cinematographic laboratories
- - - Other
8439 10 00 00
8439 20 00 00
8439 30 00 00
8441 10
10 00
90
10
20
90
8441 20 00 00
8441 30 00 00
8441 40 00 00
8441 80 00 00
8441 90
10 00
90 00
8442
8442 10 00 00
8442 20 00
10
Machinery, apparatus and equipment (other than the machine-tools of headings 8456 to
8465), 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):
- Phototype-setting and composing machines
- Machinery, apparatus and equipment for type-setting or composing by other processes, with or
without founding device:
- - - With Arabic characters
Rate of
duty (%)
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
2.5
2.5
Code
Description
91
99
8442 30 00
10
91
99
8442 40
10 00
90 00
8442 50 00
10
20
31
39
40
50
90
8443
8443 11 00
10
90
8443 12 00 00
8443 19 00
10
90
8443 21 00
10
91
99
8443 29 00
10
91
99
8443 30 00
10
91
99
8443 40 00 00
8443 51 00 00
8443 59 00
10
20
31
39
90
8443 60 00 00
8443 90 00
10
20
30
40
90
8444 00 00
10
90
- - - Other:
- - - - Casting and setting machines (for example, linotypes, monotypes, intertypes)
- - - - Other
- Other machinery, apparatus and equipment:
- - - Other:
- - - - Casting machines, not incorporating setting devices
- - - - Other
- Parts of the foregoing machinery, apparatus or equipment:
- - - For casting and setting machines for Arabic characters
- - - Other
- 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):
- - - Other:
- - - - Plates, cylinders and other printing components, other than lithographic stones:
- - - - - Printers
- - - - - Planed, grained, polished or otherwise worked:
- - - - - - Plates
- - - - - - Other
- - - - Prepared lithographic stones, whether or not with writing or drawings
- - - - Printing type and the like
- - - - Other
Printing machinery used for printing by means of the printing type, blocks, plates, cylinders and other printing components of heading 8442; ink-jet printing machines, other than
those of heading 8471; machines for uses ancillary to printing:
- Offset printing machinery:
- - Reel fed:
- - - Machinery for printing yarn, fabrics, felt, leather, wallpaper and wrapping paper
- - - Other
- - Sheet fed, office type (sheet size not exceeding 22 cm x 36 cm)
- - Other:
- - - Other
- Letterpress printing machinery, excluding flexographic printing:
- - Reel fed:
- - - Other:
- - - - Single revolution
- - - - Dual revolution
- - Other:
- - - Other:
- Flexographic printing machinery:
- - - Other:
- Gravure printing machinery
- Other printing machinery:
- - Ink-jet printing machines
- - Other:
- - - Platen presses, including non-inking platen presses
- - - Single cylinder printing machines:
- - - Other
- Machines for uses ancillary to printing
- Parts:
- - - Of machinery for printing yarn, fabrics, felt, leather, wallpaper and wrapping paper
- - - Of platen presses
- - - Of single cylinder typographic printing machines
- - - Of rotary printing machines
- - - Other
Machines for extruding, drawing, texturing or cutting man-made textile materials:
- - - Machines for extruding man-made textile materials
- - - Other
461
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
462
Code
Description
8445 11 00 00
8445 12 00 00
8445 13 00 00
8445 19 00 00
8445 20 00 00
8445 30 00 00
8445 40 00 00
8445 90 00 00
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
8446 or 8447:
- Machines for preparing textile fibres:
- - Carding machines
- - Combing machines
- - Drawing or roving machines
- - Other
- Textile spinning machines
- Textile doubling or twisting machines
- Textile winding (including weft-winding) or reeling machines
- Other
8445
8446
8446 10 00 00
8446 21 00 00
8446 29 00 00
8446 30 00 00
8447
8447 11 00 00
8447 12 00 00
8447 20 00
10
91
99
8447 90 00
10
90
8448
8448 11 00
10
90
8448 19 00
10
90
8448 20 00 00
8448 31 00 00
8448 32 00 00
8448 33 00
10
90
8448 39 00 00
8448 41 00 00
8448 42 00 00
8448 49 00 00
8448 51 00 00
8448 59 00 00
8449 00
11 00
19 00
90
11
19
91
99
Weaving machines (looms):

- For weaving fabrics of a width not exceeding 30 cm
- For weaving fabrics of a width exceeding 30 cm, shuttle type:
- - Power looms
- - Other
- For weaving fabrics of a width exceeding 30 cm, shuttleless type
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:
- - With cylinder diameter not exceeding 165 mm
- - With cylinder diameter exceeding 165 mm
- Flat knitting machines; stitch-bonding machines:
- - - Manually operated
- - - Motor driven:
- - - - Weft knitting machines
- - - - Other
- Other:
- - - Machines for repairing stockings
- - - Machines for making tulle, lace, embroidery, trimmings, braid or net
Auxiliary machinery for use with machines of heading 8444, 8445, 8446 or 8447 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts
and accessories suitable for use solely or principally with the machines of this heading or
of heading 8444, 8445, 8446 or 8447 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-frames, hosiery needles):
- Auxiliary machinery for machines of heading 8444, 8445, 8446 or 8447:
- - Dobbies and Jacquards; card reducing, copying, punching or assembling machines for use
therewith:
- - - Dobbies, Jacquards and the like
- - - Other
- - Other:
- - - For machines of heading 8447
- - - Other
- Parts and accessories of machines of heading 8444 or of their auxiliary machinery
- Parts and accessories of machines of heading 8445 or of their auxiliary machinery:
- - Card clothing
- - Of machines for preparing textile fibres, other than card clothing
- - Spindles, spindle flyers, spinning rings and ring travellers:
- - - Spindles and spindle flyers
- - - Rings and ring travellers
- - Other
- Parts and accessories of weaving machines (looms) or of their auxiliary machinery:
- - Shuttles
- - Reeds for looms, healds and heald-frames
- - Other
- Parts and accessories of machines of heading 8447 or of their auxiliary machinery:
- - Sinkers, needles and other articles used in forming stitches
- - Other
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:
- - - Machinery for nonwovens:
- - - - Forming the web by the card process
- - - - Other
- - - Other:
- - - - Machinery for making hats:
- - - - - Machinery for making hat shapes, blocking machines and hat finishing machines
- - - - - Parts and accessories
- - - - Other machinery:
- - - - - Machinery
- - - - - Parts
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
Code
Description
8450
8450 11
10 00
90 00
8450 12
10
10
90
90 00
8450 19
10
10
90
90 00
8450 20 00 00
8450 90
10
10
20
30
90
90 00
8451
8451 10 00 00
8451 21 00 00
8451 29 00 00
8451 30 00
10
90
8451 40 00 00
8451 50 00 00
8451 80
10 00
90
10
90
8451 90 00
10
90
8452
8452 10 00
10
90
8452 21 00 00
8452 29 00 00
8452 30 00 00
8452 40 00 00
8452 90 00 00
8453
8453 10 00 00
8453 20 00 00
8453 80 00 00
8453 90 00
10
90
8454
8454 10 00 00
8454 20 00
10
Household or laundry-type washing machines, including machines which both wash and
dry:
- Machines, each of a dry linen capacity not exceeding 10 kg:
- - Fully automatic machines:
- - - Each of a dry linen capacity not exceeding 6 kg
- - - Other
- - Other machines, with built-in centrifugal drier:
- - - Each of a dry linen capacity not exceeding 6 kg:
- - - - Electrical
- - - - Other
- - - Other
- - Other:
- - - Each of a dry linen capacity not exceeding 6 kg:
- - - - Electrical
- - - - Other
- - - Other
- Machines, each of a dry linen capacity exceeding 10 kg
- Parts:
- - - Of washing machines, each of a dry linen capacity not exceeding 6 kg:
- - - - Perforated rotating cylinders
- - - - Cross beams having a surface which interlocks with the washing machine tub, with bearings
- - - - Multi-directional shock-absorbers for the tub consisting of two sub-assemblies, the first, to
be fixed to the tub, having two friction pads and the second, to be fixed to the static part of
the machine, having a sliding guide for the friction pads
- - - - Other
- - - Other
Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying,
ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating
or impregnating textile yarns, fabrics or made up textile articles and machines for applying
the paste to the base fabric or other support used in the manufacture of floor coverings such
as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics:
- Dry-cleaning machines
- Drying machines:
- - Each of a dry linen capacity not exceeding 10 kg
- - Other
- Ironing machines and presses (including fusing presses):
- - - Electrically heated machines and presses
- - - Other
- Washing, bleaching or dyeing machines
- Machines for reeling, unreeling, folding, cutting or pinking textile fabrics
- Other machinery:
- - - Driers, other than centrifugal driers
- - - Other:
- - - - Machines for coating fabrics or other backing materials for the manufacture of floor coverings (for example, linoleum)
- - - - Other machinery
- Parts:
- - - Of driers other than centrifugal driers
- - - Other
Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and
covers specially designed for sewing machines; sewing machine needles:
- Sewing machines of the household type:
- - - Of a value (not including, bases, tables or furniture) exceeding 65 U.C.
- - - Other
- Other sewing machines:
- - Automatic units
- - Other
- Sewing machine needles
- Furniture, bases and covers for sewing machines and parts thereof
- Other parts of sewing machines
Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines:
- Machinery for preparing, tanning or working hides, skins or leather
- Machinery for making or repairing footwear
- Other machinery
- Parts:
- - - Of machinery for making or repairing footwear
- - - Other
Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in
metal foundries:
- Converters
- Ingot moulds and ladles:
- - - Ladles
463
Rate of
duty (%)
10
10
10
10
10
10
10
10
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
2.5
2.5
2.5
464
Code
Description
91
99
8454 30 00 00
8454 90 00 00
8455
8455 10 00
10
90
8455 21 00
10
90
8455 22 00
10
90
8455 30 00 00
8455 90 00 00
8456
8456 10 00
10
20
30
90
8456 20 00
11
19
20
90
8456 30 00
11
19
20
90
8456 91 00 00
8456 99 00
11
19
20
30
80
8457
8457 10 00
10
90
8457 20 00
10
90
8457 30 00
10
90
8458
8458 11
10 00
90 00
8458 19
10 00
90 00
8458 91
10 00
90 00
- - - Ingot moulds:
- - - - Other
- Casting machines
- Parts
Metal-rolling mills and rolls therefor:
- Tube mills:
- - - Mills specially designed for recycling irradiated nuclear fuel
- - - Other
- Other rolling mills:
- - Hot or combination hot and cold:
- - - Other
- - Cold:
- - - Other
- Rolls for rolling mills
- Other parts
Machine-tools for working any material by removal of material, by laser or other light or
photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam
or plasma arc processes:
- Operated by laser or other light or photon beam processes:
- - - For working metals or metal carbides
- - - For working stone, ceramics, concrete, asbestos-cement or like mineral materials or for working
glass
- - - For working wood, cork, bone, ebonite, plastics and similar hard materials
- - - Other
- Operating by ultrasonic processes:
- - - For working metals or metal carbides:
- - - - Automated by coded information
- - - - Other
glass
- - - Other
- Operated by electro-discharge processes:
- - - - Other
glass
- - - Other
- Other:
- - For dry-etching patterns on semiconductor materials
- - Other:
- - - - Other
- - - For working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold
working glass
- - - For working wood, cork, bone, ebonite, plastics and similar hard materials
- - - Other
Machining centres, unit construction machines (single station) and multi-station transfer
machines, for working metal:
- Machining centres:
- - - Working by the removal of material
- - - Other
- Unit construction machines (single station):
- - - Other
- Multi-station transfer machines:
- - - Other
Lathes (including turning centres) for removing metal:
- Horizontal lathes:
- - Numerically controlled:
- - - C.K.D.
- - - Other
- - Other:
- - - C.K.D.
- - - Other
- Other lathes:
- - - C.K.D.
- - - Other
Rate of
duty (%)
2.5
2.5
2.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
Code
Description
8458 99
10 00
90
10
90
8459
8459 10 00 00
8459 21 00 00
8459 29 00 00
8459 31 00 00
8459 39 00 00
8459 40 00
10
90
8459 51
10 00
90 00
8459 59
10 00
90 00
8459 61
10 00
90 00
8459 69
10 00
90 00
8459 70 00 00
8460
8460 11 00 00
8460 19 00 00
8460 21 00 00
8460 29 00 00
8460 31 00
10
90
8460 39 00
10
90
8460 40 00
11
19
91
99
8460 90 00
11
19
91
99
8461
8461 20 00
10
90
8461 30 00
10
90
- - Other:
- - - C.K.D.
- - - Other:
- - - - Automatic lathes, including turret lathes
- - - - Other
Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading
or tapping by removing metal, other than lathes (including turning centres) of heading 8458:
- Way-type unit head machines
- Other drilling machines:
- - Numerically controlled
- - Other
- Other boring-milling machines:
- - Other
- Other boring machines:
- - - Numerically controlled
- - - Other
- Milling machines, knee-type:
- - - C.K.D.
- - - Other
- - Other:
- - - C.K.D.
- - - Other
- Other milling machines:
- - - C.K.D.
- - - Other
- - Other:
- - - C.K.D.
- - - Other
- Other threading or tapping machines
Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise
finishing metal or cermets by means of grinding stones, abrasives or polishing products,
other than gear cutting, gear grinding or gear finishing machines of heading 8461:
- Flat-surface grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm:
- - Other
- Other grinding machines, in which the positioning in any one axis can be set up to an accuracy
of at least 0.01 mm:
- - Other
- Sharpening (tool or cutter grinding) machines:
- - - With micrometric adjustment system as defined in Additional Note 2 to this Chapter
- - - Other
- - Other:
- - - With micrometric adjustment system as defined in Additional Note 2 to this Chapter
- - - Other
- Honing or lapping machines:
- - - With micrometric adjustment system as defined in Additional Note 2 to this Chapter:
- - - - Numerically controlled
- - - - Other
- - - Other:
- - - - Other
- Other:
- - - With micrometric adjustment system as defined in Additional Note 2 to this Chapter:
- - - - Other
- - - Other:
- - - - Other
Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear
finishing, sawing, cutting-off and other machine-tools working by removing metal, cermets, not elsewhere specified or included:
- Shaping or slotting machines:
- - - Other
- Broaching machines:
- - - Other
465
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
466
Code
Description
8461 40 00
10
90
8461 50 00
10
90
8461 90 00
11
19
90
8462
8462 10 00
10
90
8462 21 00 00
8462 29 00 00
8462 31 00 00
8462 39 00 00
8462 41 00 00
8462 49 00 00
8462 91 00
10
90
8462 99 00
11
19
90
8463
8463 10 00 00
8463 20 00 00
8463 30 00 00
8463 90 00
11
19
90
8464
8464 10 00 00
8464 20 00
10
90
8464 90
10 00
90 00
8465
8465 10 00 00
8465 91 00 00
8465 92 00 00
8465 93 00 00
8465 94 00 00
8465 95 00 00
8465 96 00 00
8465 99 00 00
- Gear cutting, gear grinding or gear finishing machines:

- - - Other
- Sawing or cutting-off machines:
- - - Other
- Other:
- - - Planing machines:
- - - - Other
- - - Other
Machine-tools (including presses) for working metal by forging, hammering or diestamping; 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:
- Forging or die-stamping machines (including presses) and hammers:
- - - Other
- Bending, folding, straightening or flattening machines (including presses):
- - Other
- Shearing machines (including presses), other than combined punching and shearing machines:
- - Other
- Punching or notching machines (including presses), including combined punching and shearing
machines:
- - Other
- Other:
- - Hydraulic presses:
- - - Other
- - Other:
- - - Presses:
- - - - Other
- - - Other
Other machine-tools for working metal or cermets, without removing material:
- Draw-benches for bars, tubes, profiles, wire or the like
- Thread rolling machines
- Machines for working wire
- Other:
- - - Jib-boring machines:
- - - - Other
- - - Other
Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass:
- Sawing machines
- Grinding or polishing machines:
- - - Continuous polishing machines for glass sheets or plates
- - - Other
- Other:
- - - Sanding machines
- - - Other
Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling)
for working wood, cork, bone, hard rubber, hard plastics or similar hard materials:
- Machines which can carry out different types of machining operations without tool change between such operations
- Other:
- - Sawing machines
- - Planing, milling or moulding (by cutting) machines
- - Grinding, sanding or polishing machines
- - Bending or assembling machines
- - Drilling or morticing machines
- - Splitting, slicing or paring machines
- - Other
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
Code
Description
8466
8466 10 00 00
8466 20 00 00
8466 30 00 00
8466 91 00 00
8466 92 00 00
8466 93 00
10
90
8466 94 00 00
8467
8467 11 00
10
90
8467 19 00
10
90
8467 21 00 00
8467 22 00
10
91
99
8467 29
10 00
90
10
91
99
8467 81 00 00
8467 89
10 00
90 00
8467 91 00 00
8467 92 00 00
8467 99 00 00
8468
8468 10 00 00
8468 20 00 00
8468 80 00 00
8468 90 00 00
8469
8469 11 00
10
90
8469 12 00
10
90
8469 20 00
11
19
91
99
8469 30 00
11
19
91
99
Parts and accessories suitable for use solely or principally with the machines of headings
8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and
other special attachments for machine-tools; tool holders for any type of tool for working
in the hand:
- Tool holders and self-opening dieheads
- Work holders
- Dividing heads and other special attachments for machine-tools
- Other:
- - For machines of heading 8464
- - For machines of heading 8465
- - For machines of headings Nos. 8456 to 8461:
- - - Of machine-tools for working metals or metal carbides
- - - Other
- - For machines of heading 8462 or 8463
Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor:
- Pneumatic:
- - Rotary type (including combined rotary-percussion):
- - - Other
- - Other:
- - - Other
- With self-contained electric motor:
- - Drills of all kinds
- - Saws:
- - - Machines for cutting fabrics
- - - Other:
- - - - For working wood or metal
- - Other:
- - - Shears
- - - Other:
- - - - Tools and machine-tools of general use
- - - - Other:
- - - - - For working wood or metal
- - - - - For working other materials
- Other tools:
- - Chain saws
- - Other:
- - - Hydraulic
- - - Other
- Parts:
- - Of chain saws
- - Of pneumatic tools
- - Other
Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting,
other than those of heading 8515; gas-operated surface tempering machines and appliances:
- Hand-held blow pipes
- Other gas-operated machinery and apparatus
- Other machinery and apparatus
- Parts
Typewriters other than printers of heading 8471; word-processing machines:
- Automatic typewriters and word-processing machines:
- - Word-processing machines:
- - - Other
- - Automatic typewriters:
- - - Other
- Other typewriters, electric:
- - - Portable:
- - - - With Arabic characters
- - - - Other
- - - Other:
- - - - Other
- Other typewriters, non-electric:
- - - Weighing, without the case, not more than 12 kg:
- - - - Other
- - - Other:
- - - - Other
467
Rate of
duty (%)
2.5
2.5
2.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
468
Code
Description
8470
8470 10
10 00
21 00
29 00
90 00
8470 21 00 00
8470 29 00 00
8470 30 00
11
19
20
91
99
8470 40 00 00
8470 50 00 00
8470 90 00 00
8471
8471 10 00
11
19
91
99
8471 30 00
11
19
91
99
8471 41 00
11
19
91
99
8471 49 00
11
19
91
99
8471 50 00
11
19
91
99
8471 60 00
11
19
20
Calculating machines and pocket-size data recording, reproducing and displaying machines
with calculating functions; accounting machines, postage-franking machines, ticket-issuing
machines and similar machines, incorporating a calculating device; cash registers:
- Electronic calculators capable of operation without an external source of electric power and
pocket-size data recording, reproducing and displaying machines with calculating functions:
- - - Calculating machines and pocket-size data recording, reproducing and displaying machines
with calculating functions:
- - - - Office type machines
- - - - Other:
- - - - - For television companies authorized by the government and the Maghreb Arabe Presse
Agency
- - - - - Other
- - - Other
- Other electronic calculating machines:
- - Incorporating a printing device
- - Other
- Other calculating machines:
- - - Capable of one or two operations:
- - - - Incorporating a printer
- - - - Not incorporating a printer
- - - Capable of three operations
- - - Capable of four operations:
- - - - Incorporating a printer
- - - - Not incorporating a printer
- Accounting machines
- Cash registers
- Other
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:
- Analogue or hybrid automatic data processing machines:
- - - For the Maghreb Arabe Presse Agency:
- - - - Other
- - - Other:
- - - - Other
- Portable digital automatic data processing machines, weighing not more than 10 kg, consisting of at
least a central processing unit, a keyboard and a display:
- - - - Other
- - - Other:
- - - - Other
- Other automatic data processing machines:
- - Comprising in the same housing at least a central processing unit and an input and output unit,
whether or not combined:
- - - - Other
- - - Other:
- - - - Other
- - Other, presented in the form of systems:
- - - - Other
- - - Other:
- - - - Other
- Processing units other than those of subheading 8471 41 or 8471 49, whether or not containing in
the same housing one or two of the following types of unit: storage units, input units, output units:
- - - - Other
- - - Other:
- - - - Other
- Input or output units, whether or not containing storage units in the same housing:
- - - X-Y co-ordinate input devices:
- - - - For the Maghreb Arabe Presse Agency
- - - - Other
- - - Ink-jet printers
Rate of
duty (%)
2.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
Code
Description
91
99
8471 70 00
11
19
91
99
8471 80 00
11
19
91
99
8471 90 00
11
12
13
14
19
91
92
93
94
99
8472
8472 10 00 00
8472 20 00 00
8472 30 00 00
8472 90
10 00
90
10
20
80
8473
8473 10 00 00
8473 21 00 00
8473 29 00 00
8473 30 00
11
19
91
99
8473 40 00
10
90
8473 50 00 00
8474
8474 10
10 00
20 00
90 00
8474 20 00
10
90
- - - Other:
- - - - Other
- Storage units:
- - - Hard disk storage units:
- - - - Other
- - - Other:
- - - - Other
- Other units of automatic data processing machines:
- - - - Other
- - - Other:
- - - - Other
- Other:
- - - - Perforators and verifying machines
- - - - Sorters and collators
- - - - Calculators
- - - - Tabulators
- - - - Other
- - - Other:
- - - - Perforators and verifying machines
- - - - Sorters and collators
- - - - Calculators
- - - - Tabulators
- - - - Other
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):
- Duplicating machines
- Addressing machines and address plate embossing machines
- 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
- Other:
- - - Coin-counting machines
- - - Other:
- - - - Cheque-writing and cheque-signing machines
- - - - Modular systems operating in conjunction with an automatic data processing machine, consisting of a feed tray, a scanner, an encoder, a printer and an optional document sorter
and/or storage unit
- - - - Other
Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472:
- Parts and accessories of the machines of heading 8469
- Parts and accessories of the machines of heading 8470:
- - Of the electronic calculating machines of subheading 8470 10, 8470 21 or 8470 29
- - Other
- - - - For statistical machines and similar punch card machines
- - - - Other
- - - Other:
- - - - For statistical machines and similar punch card machines
- - - - Other
- - - Address plates
- - - Other
- Parts and accessories equally suitable for use with machines of two or more of the headings
8469 to 8472
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:
- Sorting, screening, separating or washing machines:
- - - Vibrating screens
- - - Other screens
- - - Other
- Crushing or grinding machines:
- - - Hammer type crushers and grinders
- - - Other
469
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
2.5
7.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
2.5
7.5
2.5
2.5
2.5
470
Code
Description
8474 31
11 00
19 00
90 00
8474 32 00 00
8474 39 00 00
8474 80 00 00
8474 90
10 00
91 00
92 00
98 00
8475
8475 10 00 00
8475 21 00 00
8475 29 00
10
20
31
39
90
8475 90 00 00
8476
8476 21 00 00
8476 29 00 00
8476 81 00 00
8476 89 00
10
90
8476 90
10 00
90 00
8477
8477 10 00 00
8477 20 00 00
8477 30 00 00
8477 40 00 00
8477 51 00
10
90
8477 59 00
10
90
8477 80 00 00
8477 90 00 00
8478
8478 10 00 00
8478 90 00 00
8479
8479 10 00 00
8479 20 00
10
90
8479 30 00
10
90
- Mixing or kneading machines:

- - Concrete or mortar mixers:
- - - Concrete mixers:
- - - - Of a capacity not exceeding 1 m
- - - - Other
- - - Other
- - Machines for mixing mineral substances with bitumen
- - Other
- Other machinery
- Parts:
- - - Of concrete mixers
- - - Other:
- - - - Of hammer type crushers and grinders
- - - - Agitator mechanisms for ore flotation cells
- - - - Other
Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in
glass envelopes; machines for manufacturing or hot working glass or glassware:
- Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes
- Machines for manufacturing or hot working glass or glassware:
- - Machines for making optical fibres and preforms thereof
- - Other:
- - - For manufacturing flat glass (for example, window panes, mirrors)
- - - For making glass fibres
- - - For making hollow glass articles from paste or liquid glass:
- - - - Machines for making glass envelopes for electric lamps
- - - - Other
- - - Other
- Parts
Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines:
- Automatic beverage-vending machines:
- - Incorporating heating or refrigerating devices
- - Other
- Other machines:
- - Incorporating heating or refrigerating devices
- - Other:
- - - Automatic postage-stamp vending machines
- - - Other
- Parts:
- - - Coin or other payment devices (for example, token or programmed card) for automatic vending
machines
- - - Other
Machinery for working rubber or plastics or for the manufacture of products from these
materials, not specified or included elsewhere in this Chapter:
- Injection-moulding machines
- Extruders
- Blow moulding machines
- Vacuum moulding machines and other thermoforming machines
- Other machinery for moulding or otherwise forming:
- - For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes:
- - - Presses
- - - Other
- - Other:
- - - Presses
- - - Other
- Other machinery
- Parts
Machinery for preparing or making up tobacco, not specified or included elsewhere in this
Chapter:
- Machinery
- Parts
Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter:
- Machinery for public works, building or the like
- Machinery for the extraction or preparation of animal or fixed vegetable fats or oils:
- - - Presses
- - - Other
- 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:
- - - Presses
- - - Other
Rate of
duty (%)
35
2.5
2.5
2.5
2.5
2.5
35
35
7.5
27.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
2.5
7.5
2.5
7.5
7.5
2.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
2.5
7.5
2.5
2.5
2.5
2.5
2.5
Code
Description
8479 40 00
10
90
8479 50 00 00
8479 60 00 00
8479 81 00
10
91
99
8479 82 00 00
8479 89
10 00
20 00
80 00
8479 90
10 00
90
10
20
30
40
50
90
8480
8480 10 00 00
8480 20 00
10
20
30
90
8480 30
10 00
21 00
29 00
30 00
90
10
90
8480 41 00 00
8480 49 00 00
8480 50 00
10
90
8480 60 00 00
8480 71 00 00
8480 79 00 00
8481
8481 10
10 00
91 00
99
10
90
8481 20 00 00
8481 30 00 00
8481 40 00 00
8481 80
10 00
20 00
30
10
- Rope- or cable-making machines:

- - - Stranding, twisting, assembling and similar machines
- - - Other machines (reinforcing, taping, insulating and similar machines for making, coating, putting-up, etc.)
- Industrial robots, not elsewhere specified or included
- Evaporative air coolers
- Other machines and mechanical appliances:
- - For treating metal, including electric wire coil-winders:
- - - Specially designed for recycling irradiated nuclear fuels (sintering radioactive metal oxides,
coating, etc.)
- - - Other:
- - - - Presses
- - - - Other
- - Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines
- - Other:
- - - Automatic coin- or token-operated machines
- - - Hydro-ditchers
- - - Other
- Parts:
- - - Of automatic coin- or token-operated machines
- - - Other:
- - - - Of stranding, twisting, assembling and similar machines
- - - - Of machines for the tobacco industry
- - - - Of machines for the rubber and plastics industries
- - - - Of machinery for treating wood
- - - - Of machinery for treating metal
- - - - Of other machinery
Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal
(other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics:
- Moulding boxes for metal foundry
- Mould bases:
- - - For metal or metal carbides:
- - - For glass
- - - For mineral materials
- - - for rubber or plastics
- Moulding patterns:
- - - Of plastics
- - - Of wood:
- - - - Other
- - - Other:
- - - - Of copper
- - - - Other
- Moulds for metal or metal carbides:
- - Injection or compression types
- - Other
- Moulds for glass:
- - - Steel moulds for making envelopes for cathode-ray tubes
- - - Other
- Moulds for mineral materials
- Moulds for rubber or plastics:
- - Injection or compression types
- - Other
Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like,
including pressure-reducing valves and thermostatically controlled valves:
- Pressure-reducing valves:
- - - For gas containers for domestic use
- - - Other:
- - - - Gas valves of zamak with opening and closing devices and flow regulators
- - - - Other:
- - - - - Integral expansion valves
- - - - - Other
- Valves for oleohydraulic or pneumatic transmissions
- Check (nonreturn) valves
- Safety or relief valves
- Other appliances:
- - - Valves for gas containers holding 3 kg
- - - Service cocks of cast iron or bronze for connecting buildings to the mains
- - - Sanitary fittings (for wash basins, bidets, showers, baths, sinks):
- - - - Roughly forged blanks
471
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
27.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
35
20
2.5
27.5
35
2.5
2.5
35
35
35
472
Code
Description
91
99
40
11
19
90
50 00
91 00
92 00
95 00
96
10
90
97 00
8481 90
10 00
20 00
30 00
40 00
50 00
60 00
90 00
8482
8482 10 00 00
8482 20 00 00
8482 30 00 00
8482 40 00 00
8482 50 00 00
8482 80 00 00
8482 91 00 00
8482 99 00 00
8483
8483 10
11 00
19 00
21 00
29 00
90 00
8483 20 00 00
8483 30 00 00
8483 40
10 00
90
10
20
30
90
8483 50 00 00
8483 60
10 00
90 00
8483 90 00 00
- - - - Other:
- - - - - Swan neck taps, of chromium plated copper alloys, with instantaneous push-button stop
and regulated flow, of an inlet diameter not exceeding 6 mm, the height of the tap measured from the base of the liquid outlet being 250 mm or more
- - - - - Other
- - - Taps, cocks and valves for buildings:
- - - - Stop cocks and faucettes of bronze or of brass, internally threaded, of an outlet diameter not
exceeding 20 mm:
- - - - - Roughly forged blanks
- - - - - Other
- - - - Other
- - - Valves for pneumatic tyres
- - - Other:
- - - - Water valves with manual flow control rods
- - - - Thermostatic gas taps
- - - - Complete valves for aerosols
- - - - Stop cocks with valves, check mechanisms or spherical obturators of base metal, not automatic (manual), not lined with anti-rust material, of an internal diameter not exceeding
76.2 mm (3"):
- - - - - In which the closing device is an obturator, for refillable containers for compressed, liquefied or dissolved gas
- - - - - Other
- - - - Other
- Parts:
- - - Of valves for gas containers holding 3 kg
- - - Of pressure-reducing valves for gas containers for domestic use
- - - Of other pressure-reducing valves
- - - Of service cocks of cast iron or bronze for connecting buildings to the mains
- - - Of sanitary fittings (for wash basins, bidets, showers, baths, sinks)
- - - Of taps, cocks and valves for buildings
- - - Other
Ball or roller bearings:
- Ball bearings
- Tapered roller bearings, including cone and tapered roller assemblies
- Spherical roller bearings
- Needle roller bearings
- Other cylindrical roller bearings
- Other, including combined ball/roller bearings
- Parts:
- - Balls, needles and rollers
- - Other
Transmission shafts (including cam shafts and crank shafts) and cranks, bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and
other speed changers, including torque converters; flywheels and pulleys, including pulley
blocks; clutches and shaft couplings (including universal joints):
- Transmission shafts (including cam shafts and crank shafts) and cranks:
- - - For engines for the motor vehicles of headings 8407 and 8408:
- - - - Crank shafts and cam shafts:
- - - - - Crank shafts for moped engines of a cylinder capacity not exceeding 50 cc
- - - - - Other
- - - - Other:
- - - - - Other
- - - Other
- Bearing housings, incorporating ball or roller bearings
- Bearing housings, not incorporating ball or roller bearings; plain shaft bearings
- Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements
presented separately; ball or roller screws; gear boxes and other speed changers, including
torque converters:
- - - Roller screws
- - - Other:
- - - - Gears
- - - - Friction gears
- - - - Gear boxes and other speed changers
- - - - Other
- Flywheels and pulleys, including pulley blocks
- Clutches and shaft couplings (including universal joints):
- - - For moped engines of a cylinder capacity not exceeding 50 cc
- - - For other engines
- Toothed wheels, chain sprockets and other transmission elements presented separately; parts
Rate of
duty (%)
7.5
35
35
35
35
2.5
20
27.5
20
10
35
2.5
35
35
27.5
35
35
35
2.5
7.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
35
7.5
35
7.5
2.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
35
35
7.5
27.5
473
Code
Description
Rate of
duty (%)
8484 10 00 00
Gaskets and similar joints of metal sheeting combined with other material or of two or
more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals:
- Gaskets and similar joints of metal sheeting combined with other material or of two or more layers
of metal
- Mechanical seals
- Other
35
8484
8484 20 00 00
8484 90 00 00
8485
8485 10 00
10
90
8485 90
10 00
91 00
99
10
20
31
39
50
90
Machinery parts, not containing electrical connectors, insulators, coils, contacts or other
electrical features, not specified or included elsewhere in this Chapter:
- Ships' or boats propellers and blades therefor:
- - - Of bronze
- Other:
- - - Parts turned from bars, rods, profiles or wire, of base metal, the greatest diameter of which
does not exceed 25 mm
- - - Other:
- - - - Of cast steel
- - - - Other:
- - - - - Of non-malleable cast iron
- - - - - Of malleable cast iron
- - - - - Of iron (other than cast iron) or steel:
- - - - - - Of forged iron or forged steel
- - - - - - Other
- - - - - Of copper
- - - - - Other
35
35
2.5
2.5
35
35
35
35
35
35
35
35
474
CHAPTER 85
ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS
AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
NOTES
a) electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads and other
electrically warmed articles worn on or about the person;
b) articles of glass of heading 7011;
c) machines and apparatus of heading 8486;
d) vacuum apparatus of a kind used for medical, surgical, dental or veterinary purposes (Chapter 90); or
e) electrically heated furniture of Chapter 94.
2. Headings 8501 to 8504 do not apply to goods described in heading 8511, 8512, 8540, 8541 or 8542.
However, metal tank mercury arc rectifiers remain classified in heading 8504.
3. Heading 8509 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes:
a) floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;
b) other machines provided the weight of such machines does not exceed 20 kg.
The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with
filters (heading 8414), centrifugal clothes-driers (heading 8421), dish washing machines (heading 8422), household washing
machines (heading 8450), roller or other ironing machines (heading 8420 or 8451), sewing machines (heading 8452), electric
scissors (heading 8467) or to electro-thermic appliances (heading 8516).
a) solid-state non-volatile storage devices (for example, flash memory cards or flash electronic storage cards) are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, FLASH
EPROM) in the form of integrated circuits mounted on a printed circuit board. They may include a controller in the form
of an integrated circuit and discrete passive components, such as capacitors and resistors;
b) the term smart cards means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM)) in the form of chips. These cards may contain
contacts, a magnet stripe or an embedded antenna but do not contain any other active or passive circuit elements.
5. For the purposes of heading 8534, printed circuits are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the film circuit technique, conductor elements, contacts or other printed
components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern,
other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements).
The expression printed circuits does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discrete resistors, capacitors or inductances. Printed circuits may, however, be fitted with non-printed connecting elements.
Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be
classified in heading 8542.
6. For the purposes of heading 8536, connectors for optical fibres, optical fibre bundles or cables means connectors that simply mechanically align optical fibres end to end in a digital line system. They perform no other function, such as the amplification, regeneration or modification of a signal.
7. Heading 8537 does not include cordless infrared devices for the remote control of television receivers or other electrical
equipment (heading 8443).
a) Diodes, transistors and similar semiconductor devices are semiconductor devices the operation of which depends on
variations in resistivity on the application of an electric field;
b) Electronic integrated circuits are:
i) monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.)
are created in the mass (essentially) and on the surface of a semiconductor or compound semiconductor material (for
example, doped silicon, gallium arsenide, silicon germanium, indium phosphide) and are inseparably associated;
ii) hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc.), obtained by thin- or thickfilm technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, by interconnections or interconnecting cables, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components;
iii) multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without leadframes, but no
other active or passive circuit elements.
For the classification of the articles defined in this Note, headings 8541 and 8542 shall take precedence over any other heading in the Nomenclature, except in the case of heading 8523, which might cover them by reference to, in particular, their
function.
9. For the purposes of heading 8548, spent primary cells, spent primary batteries and spent electric accumulators are those
which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.
SUBHEADING NOTE
1. Subheading 8527 12 covers only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.
475
ADDITIONAL NOTES
1. Subdivision 8511 30 10 00 covers only sets comprising the following: parts of iron or steel cut to shape from flat rolled products, small bars with brass point, spring plug and a primary circuit and secondary circuit of plastics.
2. Subdivision 8511 90 20 00 covers only sets comprising the following: board, stainless shaft, flat pellet, an arm, a rounded
pellet, a flat spring, a feeler, a flat rivet, a gun, a connecting tee, an insulator, a hollow rivet and a tailing.
3. Subdivision 8512 30 10 00 covers only sets comprising the following: case, lid, membrane, circuit, nylon ring, spring plug,
three washers, flat spring, yoke and steel rivet.
4. Subdivision 8536 90 30 00 covers only sets comprising the following: a body, two half-shells, a current conducting brass
screw, a resistor, two current conducting springs, a shell spring, a current conducting ball, a nut and a plastic washer, end
piece and nut of plastics for electric cables.
5. For the purposes of subheading 8536 20 the following expressions shall be taken to mean:
a) Household type cut-outs, cut-outs of a rated current within the following limits:
6 A I 19 A: a current of 6 A or more but not more than 19 A.
b) Industrial cut-outs, cut-outs of a rated current within the following limits:
I < 6 A or I > 19 A: a current of less than 6 A or more than 19 A.
6. For the purposes of subdivisions 8535 21 00 40 and 8535 30 90 40, the expression electric cell shall be taken to mean a
metal envelope containing switches operating in air, oil, gas or vacuum, used in electric appliances for voltages not exceeding 60 000 V.
7. Heading 8537 20 00 90 does not cover tables consisting of sets of electric cells of subdivisions 8535 21 00 40 and 8535 30
90 40.
Code
Description
8501
8501 10
10 00
21 00
29 00
91 00
99 00
8501 20
10
10
90
90 00
8501 31
10
10
90
91 00
99 00
8501 32
10 00
91 00
92 00
99 00
8501 33
10 00
90 00
8501 34
10 00
90 00
8501 40
11 00
19 00
21 00
29 00
30 00
91 00
99 00
8501 51
11 00
Electric motors and generators (excluding generating sets):

- Motors of an output not exceeding 37.5 W:
- - - For toys or reduced size (scale) models
- - - Other:
- - - - Synchronous motors of an output not exceeding 18 W
- - - - Universal AC/DC motors
- - - - Other:
- - - - - Motors weighing more than 5 kg
- - - - - Other
- Universal AC/DC motors of an output exceeding 37.5 W:
- - - - Motors of an output not exceeding 50 W
- - - - Other
- - - Other
- Other DC motors; DC generators:
- - Of an output not exceeding 750 W:
- - - - Other
- - - More than 10 kg:
- - - - Wind generators
- - - - Other
- - Of an output exceeding 750 W but not exceeding 75 kW:
- - - Not more than 10 kg
- - - - Traction motors
- - - - Wind generators
- - - - Other
- - Of a power exceeding 75 kW but not exceeding 375 kW:
- - - Traction motors weighing more than 10 kg
- - - Other
- - Of an output exceeding 375 kW:
- - - Traction motors weighing more than 10 kg
- - - Other
- Other AC motors, single-phase:
- - - - Gear motors for sewing machines
- - - - Other:
- - - - - Other
- - - - Other motors:
- - - - - Motors of an output exceeding 200 kW at an operating voltage exceeding 5 000 V
- - - - - Other
- Other AC motors, multi-phase:
- - Of an output not exceeding 750 W:
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
476
Code
Description
12 00
13 00
19 00
90 00
8501 52
10 00
21 00
29 00
91 00
99 00
8501 53
10 00
91 00
99 00
8501 61 00
10
91
99
8501 62 00
10
90
8501 63
10 00
90 00
8501 64 00
10
90
8502
8502 11 00
10
91
99
8502 12 00 00
8502 13 00 00
8502 20 00
10
91
99
8502 31 00
10
91
99
8502 39 00
10
91
99
8502 40 00 00
8503 00
10 00
21 00
22 00
29 00
90 00
8504
8504 10
10 00
91 00
98 00

- - - - Other, weighing more than 5 kg
- - - - Other
- - - More than 10 kg
- - Of an output exceeding 750 W but not exceeding 75 kW:
- - - - Other:
- - - - - Other
- - - - Other
- - Of an output exceeding 75 kW:
- - - Traction motors
- - - Other motors:
- - - - Motors of an output exceeding 200 kW at an operating voltage exceeding 5 000 V
- - - - Other
- AC generators (alternators):
- - Having a power handling capacity not exceeding 75 kVA:
- - - - Turbine-alternators
- - - - Other
- - Of an output exceeding 75 kVA but not exceeding 375 kVA:
- - - Turbine-alternators
- - - Other
- - Of an output exceeding 375 kVA but not exceeding 750 kVA:
- - - Other
- - Of an output exceeding 750 kVA:
- - - Other
Electric generating sets and rotary converters:
- Generating sets with compression-ignition internal combustion piston engines (diesel or semidiesel engines):
- - - - Of an output not exceeding 30 kVA
- - - - Of an output exceeding 30 kVA
- - Of an output exceeding 75 kVA but not exceeding 375 kVA
- - Of an output exceeding 375 kVA
- Generating sets with spark-ignition internal combustion piston engines:
- Other generating sets:
- - Wind-powered:
- - Other:
- Electric rotary converters
Parts suitable for use solely or principally with the machines of heading 8501 or 8502:
- - - Other:
- - - - For electric motors:
- - - - - Rotors and stators
- - - - - Bodies
- - - - - Other
- - - - Other
Electrical transformers, static converters (for example, rectifiers) and inductors:
- Ballasts for discharge lamps or tubes:
- - - Inductors
- - - Other:
- - - - Having a power handling capacity not exceeding 0.5 kVA
- - - - Other
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
35
35
35
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
2.5
7.5
7.5
7.5
35
35
35
Code
Description
8504 21
10 00
81 00
89 00
99 00
8504 22
10 00
21 00
29 00
99 00
8504 23
10 00
81 00
89 00
99 00
8504 31
10 00
91 00
92 00
93 00
98 00
8504 32
10 00
91 00
92 00
98 00
8504 33
10 00
91 00
99 00
8504 34
10 00
81 00
89 00
99 00
8504 40
10 00
20 00
91 00
99
10
20
30
70
8504 50 00 00
- Liquid dielectric transformers:

- - - Instrument transformers
- - - Other:
- - - - Of an industrial frequency of 25 Hz or more but not more than 60 Hz, having a power handling capacity:
- - - - - Not exceeding 0.5 kVA
- - - - - Other
- - - - Other
- - Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA:
- - - Other:
- - - - Of an industrial frequency of 25 Hz or more but not more than 60 Hz:
- - - - - Having a rated power handling capacity of between 4 000 kVA and 5 000 kVA, of a rated
open circuit input voltage of 20 000 V, of a maximum open circuit output voltage of 161 V,
of a minimum open circuit output voltage of 121 V and a maximum inductance of 1.6 Tesla
- - - - - Other
- - - - Other
- - Having a power handling capacity exceeding 10 000 kVA:
- - - Other:
- - - - - Not exceeding 20 000 kVA
- - - - - Other
- - - - Other
- Other transformers:
- - - Other:
- - - - Instrument transformers
- - - - Other:
- - - - - Of an industrial frequency of 25 Hz or more but not more than 60 Hz, having a power handling capacity:
- - - - - - Not exceeding 0.5 kVA
- - - - - - Other
- - - - - Other
- - Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA:
- - - Other:
- - - - Instrument transformers
- - - - Other:
- - - - - Of an industrial frequency of 25 Hz or more but not more than 60 Hz:
- - - - - Other
- - Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA:
- - - Other:
- - - - Of an industrial frequency of 25 Hz or more but not more than 60 Hz
- - - - Other
- - Having a power handling capacity exceeding 500 kVA:
- - - Other:
- - - - - Not exceeding 20 000 kVA
- - - - - Other
- - - - Other
- Static converters:
- - - C.K.D., complete
- - - Stabilized power supplies, imported separately as described in Note 5 E to Chapter 84
- - - Other:
- - - - Diode rectifiers with rheostats, producing a current of between 40 A and 140 A, for tungsten
xenon lamps of an output of between 500 W and 6 500 W
- - - - Other:
- - - - - Battery chargers, of a capacity of 6 V or more but less than 144 V
- - - - - Combinations of machines, within the meaning of Note 4 to Section XVI, comprising a dielectric transformer having a power handling capacity of 13 500 kVA, an industrial frequency of 25 to 60 cycles, an input voltage of 60 kV, an output voltage between 100 V and
1 000 V and a rectifier of an output voltage of 410 V
- - - - - Apparatus which change the speed of electric motors by acting on the frequency and/or
the voltage, incorporating an electronic card with installed software and a static converter
comprising a rectifier and an inverter
- - - - - Other
- Other inductors
477
Rate of
duty (%)
7.5
7.5
35
35
7.5
2.5
35
35
7.5
35
35
35
35
2.5
7.5
35
35
35
7.5
35
35
7.5
35
35
7.5
35
35
35
27.5
2.5
2.5
2.5
2.5
2.5
27.5
35
478
Code
Description
8504 90
10 00
20 00
80
10
90
8505
8505 11 00 00
8505 19 00 00
8505 20 00 00
8505 30 00 00
8505 90 00
10
90
8506
8506 10 00
10
90
8506 30 00
10
90
8506 40 00
10
90
8506 50
11 00
19 00
90 00
8506 60 00
10
90
8506 80
11 00
19 00
20 00
90
10
20
30
90
8506 90
11 00
19 00
90 00
8507
8507 10 00
10
90
8507 20 00 00
8507 30
10 00
90 00
8507 40
10 00
90 00
8507 80
10 00
90 00
8507 90
10 00
- Parts:
- - - Of electrical steel band, cross wound (transformer cores) with shells of plastics
- - - Other:
- - - - For transformers and inductors
- - - - For static converters
Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetization; 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 magnetization:
- - Of metal
- - Other
- Electro-magnetic couplings, clutches and brakes
- Electro-magnetic lifting heads
- - - Machines and appliances
- - - Other
Primary cells and primary batteries:
- Manganese dioxide:
- - - Of a voltage not exceeding 10 V
- - - Of a voltage exceeding 10 V
- Mercuric oxide:
- Silver oxide:
- Lithium:
- - - Dry:
- - - - Of a voltage not exceeding 10 V
- - - - Of a voltage exceeding 10 V
- - - Other
- Air-zinc:
- Other primary cells and primary batteries:
- - - Dry:
- - - - Of a voltage not exceeding 10 V:
- - - - - Alkaline
- - - - - Other
- - - - Of a voltage exceeding 10 V
- - - Other:
- - - - Wet cells
- - - - Inert cells
- - - - Concentration cells
- - - - Other
- Parts:
- - - Of dry cells:
- - - - Carbon caps (electrodes) for R6 cells
- - - - Other
- - - Other
Electric accumulators, including separators therefor, whether or not rectangular (including
square):
- Lead-acid, of a kind used for starting piston engines:
- - - For starting motor vehicle engines
- - - Other
- Other lead-acid accumulators
- Nickel-cadmium:
- - - Specially designed for motor vehicles
- - - Other
- Nickel-iron:
- - - Other
- Other accumulators:
- - - Other
- Parts:
- - - Wooden separators
Rate of
duty (%)
7.5
7.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
35
35
35
35
35
35
27.5
35
35
35
35
27.5
35
35
35
35
35
35
7.5
7.5
35
35
35
35
35
35
35
35
35
35
7.5
Code
Description
21 00
23 00
29 00
30 00
80 00
- - - Other:
- - - - Plates:
- - - - - Of lead:
- - - - - - Tubular
- - - - - - Other
- - - - - Other
- - - - Containers, covers, separators and bungs of ebonite or of plastics
- - - - Other
8509
8509 10 00 00
8509 20 00 00
8509 30 00 00
8509 40 00
10
90
8509 80 00 00
8509 90 00 00
Electro-mechanical domestic appliances, with self-contained electric motor:

- Vacuum cleaners, including dry and wet vacuum cleaners
- Floor polishers
- Kitchen waste disposers
- Food grinders and mixers; fruit or vegetable juice extractors:
- - - Food grinders and mixers; fruit juice extractors
- - - Other
- Other apparatus
- Parts
8510
8510 10
Shavers, hair clippers and hair-removing appliances, with self-contained electric motor:
- Razors:
- - - Complete, assembled
- - - Unassembled or disassembled:
- - - - S.K.D.
- - - - C.K.D.
- Hair clippers
- Hair-removing appliances
- Parts:
- - - Cutter heads, cutter blades, knife blades and comb blades:
- - - - Knife blades for razors
- - - - Other parts of razors
- - - - Other, of hair clippers:
- - - - - Other
- - - Other:
- - - - Of razors
- - - - Of hair clippers
10 00
91 00
99 00
8510 20 00 00
8510 30 00 00
8510 90
10 00
20 00
31 00
32 00
39 00
91 00
99 00
8511
8511 10 00 00
8511 20 00
11
19
91
99
8511 30
10 00
90 00
8511 40 00 00
8511 50 00 00
8511 80 00
10
90
8511 90
10 00
20 00
90 00
8512
8512 10 00 00
8512 20 00
11
19
90
8512 30
10 00
90 00
8512 40 00 00
8512 90 00 00
Electrical ignition or starting equipment of a kind used for spark-ignition or compressionignition 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:
- Sparking plugs
- Ignition magnetos; magneto-dynamos; magnetic flywheels:
- - - Ignition magnetos and magneto-dynamos:
- - - - For aircraft
- - - - Other
- - - Magnetic flywheels:
- - - - For moped engines of a cylinder capacity not exceeding 50 cc
- - - - For other engines
- Distributors; ignition coils:
- - - Sets for ignition coils specified in Additional Note 1 to this Chapter
- - - Other
- Starter motors and dual purpose starter-generators
- Other generators
- Other machinery, plant or laboratory equipment:
- - - Cut-outs
- - - Other
- Parts:
- - - Cores for field coils or for lighting
- - - Sets for switches specified in Additional Note 2 to this Chapter
- - - Other
Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen
wipers, defrosters and demisters, of a kind used for cycles or motor vehicles:
- Lighting or visual signalling equipment of a kind used on bicycles
- Other lighting or visual signalling equipment:
- - - Lighting equipment for motorcycles and other motor vehicles:
- - - - For motorcycles
- - - - Other
- - - Other
- Sound signalling equipment:
- - - Sets for signalling equipment specified in Additional Note 3 to this Chapter
- - - Other
- Windscreen wipers, defrosters and demisters
- Parts
479
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
480
Code
8513
8513 10 00
10
90
8513 90 00
10
90
8514
8514 10 00
10
90
8514 20 00
10
90
8514 30 00
10
91
99
8514 40 00
10
90
8514 90 00 00
8515
8515 11 00 00
8515 19 00 00
8515 21 00 00
8515 29 00 00
8515 31 00
10
90
8515 39 00
10
90
8515 80 00
10
21
29
90
8515 90 00 00
8516
8516 10
10 00
20 00
8516 21 00 00
8516 29 00 00
8516 31 00 00
8516 32 00 00
8516 33 00 00
8516 40 00 00
8516 50 00 00
8516 60 00 00
Description
Rate of
duty (%)
Portable electric lamps designed to function by their own source of energy (for example,
dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512:
- Lamps:
- - - Of miners' safety lamps
- - - Other
- Parts:
- - - Of miners safety lamps
- - - Other
2.5
2.5
Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of
materials by induction or dielectric loss:
- Resistance heated furnaces and ovens:
- - - Other
- Induction or dielectric furnaces and ovens:
- - - Other
- Other furnaces and ovens:
- - - Other:
- - - - Bath furnaces and ovens
- - - - Other
- Other induction or dielectric heating equipment:
- - - Other
- Parts
Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic,
electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and
apparatus, whether or not capable of cutting; electric machines and apparatus for hot
spraying of metals or cermets:
- Brazing or soldering machines and apparatus:
- - Soldering irons and guns
- - Other
- Machines and apparatus for resistance welding of metal:
- - Fully or partly automatic
- - Other
- Machines and apparatus for arc (including plasma arc) welding of metals:
- - Fully or partly automatic:
- - - Machines and apparatus for arc welding
- - - Other
- - Other:
- - - Machines and apparatus for arc welding
- - - Other
- Other machines and apparatus:
- - - Electric (including electrically heated gas) soldering, brazing or welding machines and apparatus other than those of subheadings 8515 31 and 8515 39:
- - - - Operating by laser or other light or photon beam, electron beam or magnetic pulse processes
- - - - Other:
- - - - - Operating by ultrasonic processes
- - - - - Other
- - - Other
- Parts
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 driers, hair curlers, curling tong heaters) and hand driers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric
heating resistors, other than those of heading 8545:
- Electric instantaneous or storage water heaters and immersion heaters:
- - - Instantaneous or storage water heaters
- - - Immersion heaters
- Electric space heating apparatus and electric soil heating apparatus:
- - Storage heating radiators
- - Other
- Electro-thermic hair-dressing or hand-drying apparatus:
- - Hair driers
- - Other hair-dressing apparatus
- - Hand-drying apparatus
- Electric smoothing irons
- Microwave ovens
- Other ovens; cookers, cooking plates, boiling rings, grillers and roasters
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
35
2.5
35
35
7.5
7.5
7.5
2.5
7.5
35
Code
Description
8516 71 00 00
8516 72 00 00
8516 79 00 00
8516 80 00 00
8516 90
10 00
90 00
8517
8517 11 00
10
20
90
8517 19 00
10
20
90
8517 21 00
11
19
90
8517 22 00
10
90
8517 30 00 00
8517 50 00
11
19
80
91
99
8517 80 00
10
91
99
8517 90 00
11
19
91
99
8518
8518 10 00 00
8518 21 00 00
8518 22 00 00
8518 29 00 00
8518 30
10 00
90 00
8518 40 00 00
8518 50
10 00
90 00
8518 90
10 00
20 00
90 00
8519
8519 10 00 00
- Other electro-thermic appliances:

- - Coffee or tea makers
- - Toasters
- - Other
- Heating resistors
- Parts:
- - - Of heating resistors
- - - Other
Electrical apparatus for line telephony or line telegraphy, including line telephone sets
with cordless handsets and telecommunication apparatus for carrier-current line systems
or for digital line systems; videophones:
- Telephone sets; videophones:
- - Line telephone sets with cordless handsets:
- - - S.K.D., complete
- - - Other
- - Other:
- - - S.K.D., complete
- - - Other
- Facsimile machines and teleprinters:
- - Facsimile machines:
- - - Carrier current systems:
- - - - Other
- - - Other
- - Teleprinters:
- - - C.K.D.
- - - Other
- Telephonic or telegraphic switching apparatus
- Other apparatus, for carrier-current line systems or for digital line systems:
- - - Carrier current systems:
- - - - Other
- - - Other:
- - - - Telegraphic
- - - - Telephonic:
- - - - - C.K.D., complete
- - - - - Other
- Other apparatus:
- - - Telegraphic
- - - Telephonic:
- - - - C.K.D., complete
- - - - Other
- Parts:
- - - For apparatus of subheading 8517 22:
- - - - Of teleprinters for the Maghreb Arabe Presse Agency
- - - - Other
- - - Other:
- - - - Of carrier current telecommunications apparatus
- - - - Other
Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets
consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets:
- Microphones and stands therefor
- Loudspeakers, whether or not mounted in their enclosures:
- - Single loudspeakers, mounted in their enclosures
- - Multiple loudspeakers, mounted in the same enclosure
- - Other
- Headphones and earphones, whether or not combined with a microphone, and sets consisting
of a microphone and one or more loudspeakers:
- - - For telephonic apparatus
- - - Other
- Audio-frequency electric amplifiers
- Electric sound amplifier sets:
- - - For audio-frequency electric signals from a cinematographic sound track reproducer
- - - Other
- Parts:
- - - Of microphones, loudspeakers and audio-frequency electric amplifiers
- - - Of earphones for telephonic apparatus
- - - Other
Turntables (record-decks), record-players, cassette-players and other sound reproducing
apparatus, not incorporating a sound recording device:
- Coin- or disc-operated record-players
481
Rate of
duty (%)
7.5
7.5
2.5
27.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
482
Code
Description
8519 21 00
10
90
8519 29 00
10
90
8519 31 00
10
90
8519 39 00
10
90
8519 40 00
10
90
8519 92 00 00
8519 93 00
10
90
8519 99
10
10
20
90
90
10
90
8520
8520 10 00
10
90
8520 20 00 00
8520 32
20 00
80
10
90
8520 33 00
10
90
8520 39 00
10
90
8520 90
10
10
90
90
10
90
8521
8521 10 00
10
90
8521 90 00
10
90
- Other record-players:
- - Without loudspeaker:
- - - Studio apparatus for television companies authorized by the government and the Maghreb
Arabe Presse Agency
- - - Other
- - Other:
Arabe Presse Agency
- - - Other
- Turntables (record-decks):
- - With automatic record changing mechanism:
Arabe Presse Agency
- - - Other
- - Other:
Arabe Presse Agency
- - - Other
- Dictating machines:
- - - For the Maghreb Arabe Presse Agency
- - - Other
- Other sound reproducing apparatus:
- - Pocket-size cassette-players
- - Other, cassette-type:
Arabe Presse Agency
- - - Other
- - Other:
- - - Cinematographic apparatus:
- - - - Other, optical sound reproducers with valves
- - - - Other
- - - Other:
- - - - Professional reporting apparatus and studio apparatus for television companies authorized
by the government and the Maghreb Arabe Presse Agency
- - - - Other
Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device:
- Dictating machines not capable of operating without an external source of power:
- - - Other
- Telephone answering machines
- Other magnetic tape recorders incorporating sound reproducing apparatus:
- - Digital:
- - - Cassette type
- - - Other:
- - - - Studio apparatus for television companies authorized by the government and the Maghreb
Arabe Presse Agency
- - - - Other
- - Other, cassette-type:
Arabe Presse Agency
- - - Other
- - Other:
Arabe Presse Agency
- - - Other
- Other:
- - - Cinematographic sound recording apparatus:
- - - - Other
- - - Other:
- - - - Studio apparatus for television companies authorized by the government and the Maghreb
Arabe Presse Agency
- - - - Other
Video recording or reproducing apparatus, whether or not incorporating a video tuner:
- Magnetic tape-type:
- - - For television companies authorized by the government and the Maghreb Arabe Presse
Agency
- - - Other
- Other:
Agency
- - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
2.5
2.5
7.5
7.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
8522
8522 10 00 00
8522 90
10
10
90
80
11
13
19
20
91
99
8523
8523 11
10 00
91 00
99 00
8523 12
10 00
91 00
92 00
99 00
8523 13
10 00
91 00
92 00
93 00
94 00
98 00
8523 20
10 00
91 00
99 00
8523 30
10 00
90 00
8523 90
10 00
91 00
92 00
98 00
8524
8524 10
10 00
90
10
90
Parts and accessories suitable for use solely or principally with the apparatus of headings
8519 to 8521:
- Pick-up cartridges
- Other:
- - - For cinematographic sound recording and reproducing apparatus:
- - - - Other
- - - Other:
- - - - Sound recorders; parts thereof
- - - - Needles or styli; diamonds, sapphires and other precious or semi-precious stones (natural,
synthetic or reconstructed), whether or not mounted
- - - - Parts turned from bars, rods, profiles or wire, of base metal, the greatest diameter of which
- - - - Other:
- - - - - Complete cases for video cassettes, whether or not mounted
- - - - - Other:
- - - - - - For the Maghreb Arabe Presse Agency
- - - - - - Other
Prepared unrecorded media for sound recording or similar recording of other phenomena,
other than products of Chapter 37:
- Magnetic tapes:
Agency
- - - Other:
- - - - For electronic computers
- - - - Other
- - Of a width exceeding 4 mm but not exceeding 6.5 mm:
Agency
- - - Other:
- - - - Professional magnetic tape of a rated width of 6.25 mm, of a length of 750 m or more, on
metal reels, in waterproof packings, in accordance with SN 402 R specifications of Radiodiffusion Tlvision Marocaine (Moroccan Radio and Television)
- - - - Magnetic tape for electronic computers
- - - - Other
- - Of a width exceeding 6.5 mm:
Agency
- - - Other:
- - - - Magnetic tape for electronic computers
- - - - Magnetic tape on reels of a length exceeding 4 000 m and a width of 8 mm or more
- - - - Video cassettes
- - - - Magnetic tape of a rated width of 16 mm or more and of a length of 300 m or more, on reels
- - - - Other
- Magnetic discs:
Agency
- - - Other:
- - - - For electronic computers
- - - - Other
- Cards incorporating a magnetic stripe:
Agency
- - - Other
- Other:
Agency
- - - Other:
- - - - 35 mm film
- - - - Compact discs (CDs)
- - - - Other
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products
of Chapter 37:
- Gramophone records:
Agency
- - - Other:
- - - - For teaching languages
- - - - Other
483
Rate of
duty (%)
7.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
2.5
7.5
7.5
2.5
7.5
7.5
2.5
7.5
7.5
2.5
7.5
7.5
2.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
484
Code
Rate of
duty (%)
Description
8524 31
10
10
90
90 00
8524 32
10 00
90 00
8524 39
12
10
90
93 00
95 00
8524 40
10
10
90
90 00
8524 51
10 00
90 00
8524 52
10 00
90 00
8524 53
20 00
30 00
95 00
96 00
97 00
98
10
90
8524 60
20 00
92 00
99 00
8524 91
10
10
90
90 00
8524 99
20 00
92 00
95 00
98
11
19
90
8525
8525 10 00
10
90
- Discs for laser reading systems:

- - For reproducing phenomena other than sound or image:
- - - For electronic computers (programs):
- - - - Solely for processing satellite data and images
- - - - Other
- - - Other
- - For reproducing sound only:
- - - For television companies authorized by the government and the Maghreb Arabe
Agency
- - - Other
- - Other:
- - - CD-ROMs and DVDs:
- - - - Of satellite data and images
- - - - Other
- - - Other:
- - - - For television companies authorized by the government and the Maghreb Arabe
Agency
- - - - Other
- Magnetic tapes for reproducing phenomena other than sound or image:
- - - For electronic computers (programs):
- - - - Other
- - - Other
- Other magnetic tapes:
Agency
- - - Other
- - Of a width exceeding 4 mm but not exceeding 6.5 mm:
Agency
- - - Other
- - Of a width exceeding 6.5 mm:
- - - Magnetic sound recordings for cinematographic films
- - - Other:
Agency
- - - - Other:
- - - - - Commercials, on video cassettes of a width of 12.5 mm (betacam cassettes)
- - - - - Other commercials on video cassettes
- - - - - Commercials, on video tape of a width of 25 mm
- - - - - Other:
- - - - - - Video cassettes
- - - - - - Other
- Cards incorporating a magnetic stripe:
- - - For electronic computers
- - - Other:
Agency
- - - - Other
- Other:
- - For reproducing phenomena other than sound or image:
- - - Discs for electronic computers (programs):
- - - - Other
- - - Other
- - Other:
- - - Magnetic sound recordings for cinematographic films
- - - Other:
Agency
- - - - Other:
- - - - - Optical cards for telephony
- - - - - Other:
- - - - - - Intermediate recorded discs, matrices and the like:
- - - - - - - For pressing records
- - - - - - - Other
- - - - - - Other media (for example, tapes, wire)
2.5
2.5
7.5
Presse
7.5
7.5
2.5
2.5
Presse
7.5
7.5
2.5
2.5
7.5
Presse
7.5
7.5
Presse
7.5
7.5
2.5
Presse
7.5
7.5
7.5
7.5
7.5
7.5
2.5
Presse
7.5
7.5
2.5
2.5
7.5
2.5
Presse
Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras:
- Transmission apparatus:
Agency
- - - Other
7.5
7.5
7.5
7.5
7.5
2.5
2.5
Code
Description
8525 20 00
10
81
89
8525 30
10 00
90 00
8525 40 00
10
90
8526
8526 10 00 00
8526 91 00 00
8526 92
10 00
90 00
8527
8527 12
10 00
91 00
99
10
90
8527 13
10
10
90
91 00
99
10
91
99
8527 19
10
10
90
91 00
99
10
91
99
8527 21
10
10
90
91 00
99
10
91
93
99
- Transmission apparatus incorporating reception apparatus:

Agency
- - - Other, portable
- - - Other
- Television cameras:
Agency
- - - Other
- Still image video cameras and other video camera recorders; digital cameras:
Agency
- - - Other
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus:
- Radar apparatus
- Other:
- - Radio navigational aid apparatus
- - Radio remote control apparatus:
- - - Other
Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, whether
or not combined, in the same housing, with sound recording or reproducing apparatus or
a clock:
- Radio-broadcast receivers capable of operating without an external source of power, including
apparatus capable of receiving also radio-telephony or radio-telegraphy:
- - Pocket-size radio-cassette players:
Agency
- - - Other:
- - - - C.K.D. (not incorporating sub-assemblies)
- - - - Other:
- - - - - S.K.D. (incorporating sub-assemblies)
- - - - - Other
- - Other apparatus combined with sound recording or reproducing apparatus:
Agency:
- - - - Receivers for industrial use
- - - - Other
- - - Other:
- - - - Other:
- - - - - Other:
- - - - - - Portable
- - - - - - Other
- - Other:
Agency:
- - - - Other
- - - Other:
- - - - Other:
- - - - - Other:
- - - - - - Other
- Radio-broadcast receivers not capable of operating without an external source of power, of a
kind used in motor vehicles, including apparatus capable of receiving also radio-telephony or
radio-telegraphy:
- - Combined with sound recording or reproducing apparatus:
Agency:
- - - - Other
- - - Other:
- - - - Other:
- - - - - Other:
- - - - - - Fixed, for motor vehicles
- - - - - - Other
485
Rate of
duty (%)
2.5
2.5
2.5
7.5
7.5
7.5
7.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
486
Code
Description
8527 29
10
10
90
91 00
99
10
91
93
99
8527 31
10
10
90
91 00
99
10
91
99
8527 32
10
10
90
91 00
99
10
91
99
8527 39
10
10
90
91 00
99
10
91
99
8527 90 00
11
19
90
8528
8528 12
10
10
90
91 00
99
10
20
91
99
- - Other:
Agency:
- - - - Other
- - - Other:
- - - - Other:
- - - - - Other:
- - - - - - Fixed, for motor vehicles
- - - - - - Other
- Other radio-broadcast receivers, including apparatus capable of receiving also radio-telephony
or radio-telegraphy:
- - Combined with sound recording or reproducing apparatus:
Agency:
- - - - Other
- - - Other:
- - - - Other:
- - - - - Other:
- - - - - - Other
- - Not combined with sound recording or reproducing apparatus but combined with a clock:
Agency:
- - - - Other
- - - Other:
- - - - Other:
- - - - - Other:
- - - - - - Other
- - Other:
Agency:
- - - - Other
- - - Other:
- - - - Other:
- - - - - Other:
- - - - - - Portable:
- - - - - - Other
- Other apparatus
Agency:
- - - - Other
- - - Other
Reception apparatus for television, whether or not incorporating radio-broadcast receivers or
sound or video recording or reproducing apparatus; video monitors and video projectors:
- Reception apparatus for television, whether or not incorporating radio-broadcast receivers or
sound or video recording or reproducing apparatus:
- - Colour:
Agency:
- - - - Other
- - - Other:
- - - - Other:
- - - - - Television apparatus for industrial use
- - - - - Satellite television sets
- - - - - Other:
- - - - - - Assembled, whether or not complete
- - - - - - S.K.D. (incorporating sub-assemblies)
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
Code
Description
8528 13
10
10
90
91 00
99
10
91
99
8528 21 00
10
90
8528 22 00
10
90
8528 30 00
10
90
8529
8529 10
- - Black and white or other monochrome:

- - - For television companies authorized by the
Agency:
- - - - Other
- - - Other:
- - - - Other:
- - - - - Television apparatus for industrial use
- - - - - Other:
- - - - - - Assembled, whether or not complete
- - - - - - S.K.D. (incorporating sub-assemblies)
- Video monitors:
- - Colour:
Agency
- - - Other
- - Black and white or other monochrome:
Agency
- - - Other
- Video projectors:
Agency
- - - Other
487
Rate of
duty (%)
government and the Maghreb Arabe Presse

7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
99
Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528:
- Aerials and aerial reflectors of all kinds; parts suitable for use therewith:
Agency
- - - Other:
- - - - Aerials:
- - - - - For television receivers; parts thereof:
- - - - - - Parabolic reflectors and the like
- - - - - - Other
- - - - - Other
- - - - Other
- Other:
Agency
- - - Other:
- - - - Cases and cabinets:
- - - - - Of wood
- - - - - Of other materials
- - - - Other:
- - - - - Micro-assemblies
- - - - - Parts turned from bars, rods, profiles or wire, of base metal, the greatest diameter of which
- - - - - Other
8530 10 00 00
8530 80 00 00
8530 90 00 00
Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608):
- Equipment for railways or tramways
- Other apparatus
- Parts
2.5
2.5
7.5
Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels,
burglar or fire alarms), other than those of heading 8512 or 8530:
- Burglar or fire alarms and similar apparatus
- Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED)
- Other apparatus
- Parts
7.5
7.5
2.5
7.5
10 00
22 00
23 00
29 00
90 00
8529 90 00
10
81
89
91
93
8530
8531
8531 10 00 00
8531 20 00 00
8531 80 00 00
8531 90 00 00
8532
8532 10 00 00
8532 21 00
10
90
8532 22 00
10
90
8532 23 00
10
90
Electrical capacitors, fixed, variable or adjustable (pre-set):

- Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors)
- Other fixed capacitors:
- - Tantalum:
- - - For telecommunications or instruments
- - - Other
- - Aluminium electrolytic:
- - - Other
- - Ceramic dielectric, single layer:
- - - Other
7.5
7.5
35
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
488
Code
Description
8532 24 00
10
90
8532 25 00
10
90
8532 29 00
11
19
90
8532 30 00 00
8532 90 00 00
8533
8533 10 00
10
90
8533 21 00
10
90
8533 29 00
10
90
8533 31 00
11
19
91
99
8533 39 00
11
19
91
99
8533 40 00
11
19
91
99
8533 90 00 00
8534 00
10 00
90 00
8535
8535 10 00
10
90
8535 21 00
10
40
92
98
8535 29 00
10
90
8535 30
10
10
91
99
- - Ceramic dielectric, multilayer:

- - - Other
- - Dielectric of paper or plastics:
- - - Other
- - Other:
- - - For telecommunications or instruments:
- - - - Electrolytic
- - - - Other
- - - Other
- Variable or adjustable (pre-set) capacitors
- Parts
Electrical resistors (including rheostats and potentiometers), other than heating resistors:
- Fixed carbon resistors, composition or film types:
- - - For telecommunications apparatus, electronic apparatus and measuring instruments
- - - Other
- Other fixed resistors:
- - For a power handling capacity not exceeding 20 W:
- - - Other
- - Other:
- - - Other
- Wirewound variable resistors, including rheostats and potentiometers:
- - For a power handling capacity not exceeding 20 W:
- - - Resistors, other than heating resistors:
- - - - For telecommunications apparatus, electronic apparatus and measuring instruments
- - - - Other
- - - Potentiometers and rheostats:
- - - - Other
- - Other:
- - - - Other
- - - - Other
- Other variable resistors, including rheostats and potentiometers:
- - - - Other
- - - - Other
- Parts
Printed circuits:
- - - For appliances of the household type
- - - Other
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage
limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage
exceeding 1 000 volts:
- Fuses:
- - - For telecommunications or measuring instruments
- - - Other
- Automatic circuit breakers:
- - For a voltage of less than 72.5 kV:
- - - Other:
- - - - Electric cells
- - - - Other:
- - - - - Of 60 kV or more
- - - - - Of 1 kV or more but less than 60 kV
- - Other:
- - - Other
- Isolating switches and make-and-break switches:
- - - Isolating switches:
- - - - For telecommunications or measuring instruments
- - - - Other:
- - - - - Of 60 kV or more
- - - - - Of 1 kV or more but less than 60 kV
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
7.5
2.5
2.5
7.5
7.5
7.5
7.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
35
35
2.5
20
2.5
2.5
2.5
2.5
2.5
2.5
2.5
Code
Description
90
10
40
50
92
98
8535 40 00
10
90
8535 90
10 00
90
10
21
23
25
29
91
99
8536
8536 10
11 00
19 00
90
10
91
99
8536 20
10 00
90
10
90
8536 30
11 00
19 00
90
10
90
8536 41 00
11
19
30
91
99
8536 49 00
11
19
30
91
99
8536 50
11 00
19 00
90
11
12
- - - Make-and-break switches:
- - - - Other:
- - - - - Electric cells
- - - - - Switches for electric circuits for a voltage not exceeding 60 000 V, consisting of two araldite half-shells, which when assembled form a sealed envelope incorporating the active
parts of the appliance and which may, for example, be evacuated, containing oil or gas
- - - - - Other:
- - - - - - Of 60 kV or more
- - - - - - Of 1 kV or more but less than 60 kV
- Lightning arresters, voltage limiters and surge suppressors:
- - - Other
- Other:
- - - Connection rods for electrical circuits, other than those for telecommunications and measuring
instruments
- - - Other:
- - - - For industrial use other than connectors
- - - - For telecommunications or measuring instruments:
- - - - - Relays for telecommunications
- - - - - Relays and relay assemblies for measuring instruments
- - - - - Connectors and contacts
- - - - - Other
- - - - Other:
- - - - - Cases for electricity meters
- - - - - Other
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors,
plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1 000 volts:
- Fuses:
- - - - Fuse units
- - - - Other
- - - Other:
- - - - For industrial use:
- - - - - Fuses
- - - - - Other
- Automatic circuit breakers:
- - - Of the household type
- - - Other:
- Other apparatus for protecting electrical circuits:
- - - - Automatic circuit-breakers
- - - - Other
- - - Other:
- - - - Other
- Relays:
- - For a voltage not exceeding 60 V:
- - - For industrial use:
- - - - Instantaneous all-or-nothing relays
- - - - Other relays
- - - Other:
- - - - Relays for telecommunications
- - - - Relays and relay assemblies for measuring instruments
- - Other:
- - - - Instantaneous all-or-nothing relays
- - - - Other relays
- - - Other:
- - - - Relays for telecommunications
- - - - Relays and relay assemblies for measuring instruments
- Other switches:
- - - - Make-and-break switches and toggle switches
- - - - Other
- - - Other:
- - - - For industrial use:
- - - - - Position switches consisting of a case with several connectors, and control head and an
operating device activated by physical contact with objects or machine parts
- - - - - Toggle switches
489
Rate of
duty (%)
35
20
7.5
35
35
7.5
7.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
35
35
7.5
7.5
490
Code
Description
13
19
90
8536 61
10 00
90
10
90
8536 69
10 00
90
10
90
8536 90
10 00
20 00
30 00
90
11
13
15
17
19
21
29
30
91
92
98
8537
8537 10
11 00
19
10
90
30 00
90 00
8537 20 00
10
90
8538
8538 10 00 00
8538 90
10 00
20 00
91
10
90
99
11
13
17
30
91
99
- - - - - Position switches comprising a case, gears, an axle and connectors

- - - - - Other
- - - - Other
- Lamp-holders, plugs and sockets:
- - Lamp holders:
- - - Other:
- - - - Other
- - Other:
- - - Other:
- - - - Other
- Other apparatus:
- - - Connection rods for electrical circuits, other than those for telecommunications and measuring instruments
- - - Connectors and contacts for telecommunications and measuring instruments
- - - Sets for sparking-plug and glow-plug caps incorporating interference suppressors specified in
Additional Note 4 to this Chapter
- - - Other:
- - - - For industrial use other than connectors:
- - - - - Contacts
- - - - - Micro-contacts
- - - - - Push buttons, switch groups, starters other than automatic starters
- - - - - Prefabricated elements for electric conduits
- - - - - Other apparatus
- - - - Of the household type, other than connectors:
- - - - - Starters for discharge lamps
- - - - - Other apparatus
- - - - Other:
- - - - - Cases for electricity meters
- - - - - Metal plates of a length of 19", with more than one connector for concentrating or distributing
computer plugs
- - - - - Other
Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more
apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control
apparatus, other than switching apparatus of heading 8517:
- For a voltage not exceeding 1 000 V:
- - - - 1 000 V
- - - - Less than 1 000 V:
- - - - - Programmable logic controllers, compact or modular (central unit, power supply, interfaces
and casing), incorporating a microprocessor which receives information from industrial installations, processes the information and issues commands following a programmed logic
- - - - - Other
- For a voltage exceeding 1 000 V:
- - - Other
Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537:
- Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not
equipped with their apparatus
- Other:
- - - Parts of lamp-holders
- - - Parts of connection rods for electrical circuits, other than those for telecommunications and
measuring instruments
- - - Other:
- - - - For apparatus of the household type other than for connectors:
- - - - - For switches, plugs and sockets
- - - - - Other
- - - - Other:
- - - - - For apparatus for industrial use, other than for connectors:
- - - - - - Of 1000 V or more
- - - - - - Other:
- - - - - - - Auxiliary or time-controlled contacts, actuators and differentials for the cut-outs described in Additional Note 5 b) to this Chapter
- - - - - - - Other
- - - - - For telecommunications or measuring instruments
- - - - - Other:
- - - - - - For cases for electricity meters
- - - - - - Other
Rate of
duty (%)
7.5
35
35
35
35
35
35
35
35
35
7.5
10
7.5
35
35
35
35
35
35
35
35
2.5
35
35
2.5
35
35
35
2.5
2.5
35
35
35
35
35
35
7.5
35
35
35
35
Code
Description
8539
8539 10
11 00
19 00
91 00
99 00
8539 21
10 00
90 00
8539 22 00
10
90
8539 29
10 00
90 00
8539 31 00
10
90
8539 32 00 00
8539 39 00 00
8539 41
10 00
90 00
8539 49
10 00
90 00
8539 90
10 00
90
10
90
8540
8540 11 00 00
8540 12 00 00
8540 20 00 00
8540 40 00
10
90
8540 50 00
10
90
8540 60 00
10
90
8540 71 00 00
8540 72 00 00
8540 79 00 00
8540 81 00
10
90
8540 89 00
10
90
8540 91 00 00
8540 99 00 00
8541
8541 10 00
10
90
Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infrared lamps; arc-lamps:
- Sealed beam lamp units:
- - - For motorcycles and other motor vehicles:
- - - - For motorcycles
- - - - Other
- - - Other:
- - - - For a voltage not exceeding 28 V
- - - - For a voltage exceeding 28 V
- Other filament lamps, excluding ultra-violet or infra-red lamps:
- - Tungsten halogen:
- - - For a voltage not exceeding 28 V
- - - For a voltage exceeding 28 V
- - Other, of a power not exceeding 200 W and for a voltage exceeding 100 V:
- - - Lamp blanks, consisting of a base with tungsten filaments sealed in their envelopes
- - - Other
- - Other:
- - - For a voltage not exceeding 28 V
- - - For a voltage exceeding 28 V
- Discharge lamps, other than ultra-violet lamps:
- - Fluorescent, hot cathode:
- - - Blanks consisting of hot cathodes with filaments assembled thereon sealed in their envelopes
- - - Other
- - Mercury or sodium vapour lamps; metal halide lamps
- - Other
- Ultra-violet or infra-red lamps; arc-lamps:
- - Arc-lamps:
- - - Xenon lamps of an output of 1 000 W to 2 500 W
- - - Other
- - Other:
- - - Infra-red lamps and tubes
- - - Other
- Parts:
- - - Of sealed beam lamp units for motorcycles and other motor vehicles
- - - Other:
- - - - Of fluorescent lamps and tubes
- - - - Other
Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray
tubes, television camera tubes):
- Cathode-ray television picture tubes, including video monitor cathode-ray tubes:
- - Colour
- - Black and white or other monochrome
- Television camera tubes; image converters and intensifiers; other photo-cathode tubes
- Data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm:
- - - Image analysis tubes, image transforming tubes, multiplying tubes and the like
- - - Other
- Data/graphic display tubes, black and white or other monochrome:
- - - Other
- Other cathode-ray tubes:
- - - Other
- Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes:
- - Magnetrons
- - Klystrons
- - Other
- Other valves and tubes:
- - Receiver or amplifier valves and tubes:
Agency
- - - Other
- - Other:
- - - Rectifier tubes
- - - Other
- Parts:
- - Of cathode-ray tubes
- - Other
Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into
panels; light emitting diodes; mounted piezo-electric crystals:
- Diodes, other than photosensitive or light emitting diodes:
- - - Crystal diodes
- - - Other
491
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
2.5
2.5
7.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
492
Code
Description
8541 21 00 00
8541 29 00 00
8541 30 00 00
8541 40
10 00
90 00
8541 50 00 00
8541 60 00 00
8541 90 00 00
8542
8542 10
10 00
90 00
8542 21
10 00
20 00
90 00
8542 29 00 00
8542 60 00 00
8542 70 00 00
8542 90 00 00
8543
8543 11 00 00
8543 19 00 00
8543 20
10 00
90 00
8543 30 00
10
90
8543 40
10 00
90 00
8543 81
10 00
90 00
8543 89
10
10
90
90
10
90
8543 90
10 00
90 00
8544
8544 11
10 00
90 00
8544 19
10 00
90 00
8544 20
10 00
- Transistors, other than photosensitive transistors:

- - With a dissipation rate of less than 1 W
- - Other
- Thyristors, diacs and triacs, other than photosensitive devices
- Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in
modules or made up into panels; light emitting diodes:
- - - Photovoltaic cells
- - - Other
- Other semiconductor devices
- Mounted piezo-electric crystals
- Parts
Electronic integrated circuits and microassemblies:
- Cards incorporating an electronic integrated circuit (Smart cards):
- - - Digital
- - - Other
- Monolithic integrated circuits:
- - Digital:
- - - Metal oxide semiconductors (MOS technology)
- - - Circuits obtained by bipolar technology
- - - Other, including circuits obtained by a combination of bipolar and MOS technologies (BIMOS
technology)
- - Other
- Hybrid integrated circuits
- Electronic microassemblies
- Parts
Electrical machines and apparatus, having individual functions, not specified or included
elsewhere in this Chapter:
- Particle accelerators:
- - Ion implanters for doping semiconductor materials
- - Other
- Signal generators:
Agency (for example, test card generators)
- - - Other
- Machines and apparatus for electroplating, electrolysis or electrophoresis:
- - - Electrolysis and electro-deposition apparatus
- - - Other
- Electric fence energizers:
Agency
- - - Other
- Other machines and apparatus:
- - Proximity cards and tags:
Agency
- - - Other
- - Other:
Agency:
- - - - Decoders for subscriber sets
- - - - Other (for example, mixers, coders and decoders for studios or stations)
- - - Other:
- - - - Apparatus for the treatment of radioactive waste or for recycling irradiated nuclear fuels
- - - - Other
- Parts:
- - - For apparatus for television companies authorized by the government and the Maghreb
Arabe Presse Agency
- - - Other
Insulated (including enamelled or anodized) wire, cable (including co-axial cable) and
other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors:
- Winding wire:
- - Of copper:
- - - Of non-circular cross-section
- - - Other
- - Other:
- - - Of non-circular cross-section
- - - Other
- Co-axial cables and other co-axial electric conductors:
- - - Co-axial cables sheathed with lead
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
10
35
20
35
20
Code
21 00
29 00
90 00
8544 30
10 00
90 00
8544 41
11 00
19 00
21 00
29 00
91 00
99 00
8544 49
11 00
19 00
21 00
29 00
30 00
40 00
51 00
59 00
61 00
69 00
90 00
8544 51
11 00
19 00
21 00
29 00
91 00
99 00
8544 59
11 00
19 00
21 00
29 00
30 00
40 00
51 00
59 00
Description
- - - Other:
- - - - Insulated with plastics, whether or not containing other materials:
- - - - - For connecting television aerials
- - - - - Other
- - - - Insulated with other materials
- Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships:
- - - Insulated with plastics
- - - Insulated with other materials
- Other electric conductors, for a voltage not exceeding 80 V:
- - Fitted with connectors:
- - - Cables sheathed with lead:
- - - - Cables with one or more conductors insulated with impregnated paper, with waterproof metallic
sheath
- - - - Other
- - - Other:
sheath:
- - - - - Insulated with plastics, whether or not containing other materials
- - - - - Insulated with other materials
- - - - Other:
- - - - - Insulated with plastics
- - Other:
sheath
- - - - Other
- - - Other:
sheath:
- - - - Other:
- - - - - Other:
- - - - - - Insulated with natural or synthetic rubber, whether or not containing other materials
- - - - - - Insulated with varnish, lacquer, enamel metal oxide or salts:
- - - - - - - Single wires (excluding cables), bars and rods, of non-circular cross-section
- - - - - - - Other
- - - - - - Insulated with cellulose pulp, paper or textile materials:
- - - - - - - Other
- - - - - - Insulated with other materials
- Other electric conductors, for a voltage exceeding 80 V but not exceeding 1 000 V:
- - Fitted with connectors:
sheath
- - - - Other
- - - Other:
sheath:
- - - - Other:
- - - - - Insulated with plastics
- - Other:
sheath
- - - - Other
- - - Other:
sheath:
- - - - Other:
- - - - - Other:
- - - - - - Insulated with natural or synthetic rubber, whether or not containing other materials
- - - - - - Insulated with varnish, lacquer, enamel metal oxide or salts:
- - - - - - - Other
493
Rate of
duty (%)
35
35
20
7.5
7.5
20
35
35
20
35
35
20
35
35
20
35
35
20
35
20
35
35
35
35
35
20
35
35
35
35
35
35
35
35
20
35
494
Code
Description
61 00
69 00
90 00
8544 60
11 00
19 00
21 00
29 00
31 00
39 00
40 00
50 00
61 00
69 00
71 00
79 00
90 00
8544 70 00
10
90
8545
- - - - - - Insulated with cellulose pulp, paper or textile materials:

- - - - - - - Other
- Other electric conductors, for a voltage exceeding 1 000 V:
sheath
- - - - Other
- - - Other:
sheath:
- - - - Other:
- - - - - Fitted with connectors:
- - - - - - Insulated with plastics
- - - - - Not fitted with connectors:
- - - - - - Insulated with plastics, whether or not containing other materials
- - - - - - Other:
- - - - - - - Insulated with natural or synthetic rubber, whether or not containing other materials
- - - - - - - Insulated with varnish, lacquer, enamel metal oxide or salts:
- - - - - - - - Single wires (excluding cables), bars and rods, of non-circular cross-section
- - - - - - - - Other
- - - - - - - Insulated with cellulose pulp, paper or textile materials:
- - - - - - - - Single wires (excluding cables), bars and rods, of non-circular cross-section
- - - - - - - - Other
- - - - - - - Insulated with other materials
- Optical fibre cables:
- - - Of glass, not optically worked
- - - Other
8545 11 00 00
8545 19 00
10
90
8545 20 00 00
8545 90 00
10
90
Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of
graphite or other carbon, with or without metal, of a kind used for electrical purposes:
- Electrodes:
- - Of a kind used for furnaces
- - Other:
- - - For electrolysis appliances
- - - Other
- Brushes
- Other:
- - - Electric heating resistors, other than those of heading 8516
- - - Other
8546
8546 10 00 00
8546 20 00 00
8546 90 00
10
20
30
90
Electrical insulators of any material:

- Of glass
- Of ceramics
- Other:
- - - Of hard rubber
- - - Of plastics
- - - Of glass fibres
8547
Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of
insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with
insulating material:
- Insulating fittings of ceramics
- Insulating fittings of plastics
- Other:
- - - Electrical conduit tubing and joints therefor, of base metal lined with insulating material
- - - Other:
- - - - Of glass
- - - - Of hard rubber or of materials coated with asphalt or bitumen
8547 10 00 00
8547 20 00 00
8547 90 00
10
91
93
99
Rate of
duty (%)
20
35
35
35
35
35
35
35
35
35
35
20
35
10
35
35
2.5
2.5
7.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
8548
8548 10
10
10
20
90
21 00
22 00
29
10
20
30
40
90
90 00
8548 90 00 00
Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of
machinery or apparatus, not specified or included elsewhere in this Chapter:
- Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary
cells, spent primary batteries and spent electric accumulators:
- - - Waste and scrap containing chemical compounds:
- - - - Containing mercury
- - - - Containing lithium
- - - - Other
- - - Waste and scrap containing base metals:
- - - - Of lead
- - - - Of cadmium
- - - - Other:
- - - - - Of iron or steel
- - - - - Of copper
- - - - - Of nickel
- - - - - Of zinc
- - - - - Other
- - - Other
- Other
495
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
496
SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
NOTES
1. This Section does not cover articles of heading 9503 or 9508, or bobsleighs, toboggans or the like of heading 9506.
2. The expressions parts and parts and accessories do not apply to the following articles, whether or not they are identifiable
as for the goods of this Section:
a) joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanized rubber other than hard rubber (heading 4016);
b) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
c) articles of Chapter 82 (tools);
d) articles of heading 8306;
e) machines or apparatus of headings 8401 to 8479, or parts thereof; articles of heading 8481 or 8482 or, provided they
constitute integral parts of engines or motors, articles of heading 8483;
f) electrical machinery or equipment (Chapter 85);
g) articles of Chapter 90;
h) articles of Chapter 91;
ij) arms (Chapter 93);
k) lamps or lighting fittings of heading 9405; or
l) brushes of a kind used as parts of vehicles (heading 9603).
3. References in Chapters 86 to 88 to parts or accessories do not apply to parts or accessories which are not suitable for use
solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the
headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.
4. For the purposes of this Section:
a) vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;
b) amphibious motor vehicles are classified under the appropriate heading of Chapter 87;
c) aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading
of Chapter 88.
5. Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows:
a) in Chapter 86 if designed to travel on a guide-track (hovertrains);
b) in Chapter 87 if designed to travel over land or over both land and water;
c) in Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to
travel over ice.
Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in
which the air-cushion vehicles are classified under the above provisions.
Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic
control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways.
ADDITIONAL NOTE
1. Tools necessary for the maintenance or repair of vehicles are to be classified with those vehicles if presented therewith.
Other accessories for vehicles are also to be classified therewith if they form part of the normal equipment of the vehicles
and are normally sold with them.
CHAPTER 86
RAILWAY AND TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF;
RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;
MECHANICAL (INCLUDING ELECTRO-MECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS
NOTES
a) railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 4406 or
6810);
b) railway or tramway track construction material of iron or steel of heading 7302; or
c) electrical signalling, safety or traffic control equipment of heading 8530.
2. Heading 8607 applies, inter alia, to:
a) axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;
b) frames, underframes, bogies and bissel-bogies;
c) axle boxes; brake gear;
d) buffers for rolling-stock; hooks and other coupling gear and corridor connections;
e) coachwork.
3. Subject to the provisions of Note 1 above, heading 8608 applies, inter alia, to:
a) assembled track, turntables, platform buffers, loading gauges;
b) semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting for railways,
tramways, roads, inland waterways, parking facilities, port installations or airfields.
Code
Description
8601
8601 10 00
10
90
8601 20 00
10
90
8602
8602 10 00
11
19
91
99
8602 90 00
11
19
30
41
49
91
99
8603
Rail locomotives powered from an external source of electricity or by electric accumulators:

- Powered from an external source of electricity:
- - - For track of a gauge exceeding 0.60 m
- - - For track of a gauge not exceeding 0.60 m
- Powered by electric accumulators:
Other rail locomotives; locomotive tenders:
- Diesel-electric locomotives:
- - - With hydraulic transmission:
- - - - For track of a gauge exceeding 0.60 m
- - - - For track of a gauge not exceeding 0.60 m
- - - With other transmission:
- - - - For track of a gauge exceeding 0.60 m
- Other:
- - - Steam locomotives; locomotive tenders:
- - - - For track of a gauge exceeding 0.60 m:
- - - - - Locomotives
- - - - - Locomotive tenders
- - - Other:
- - - - With hydraulic transmission:
- - - - - For track of a gauge exceeding 0.60 m
- - - - - For track of a gauge not exceeding 0.60 m
- - - - With other transmission:
- - - - - For track of a gauge exceeding 0.60 m
- - - - - For track of a gauge not exceeding 0.60 m
497
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
10
90
Self-propelled railway or tramway coaches, vans and trucks, other than those of heading
8604:
- Powered from an external source of electricity:
- Other:
10
90
Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection
vehicles):
2.5
2.5
11
19
90
Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding
those of heading 8604):
- - - For track of a gauge exceeding 0.60 m:
- - - - Passenger coaches
- - - - Other
20
20
20
8603 10 00
10
90
8603 90 00
8604 00 00
8605 00 00
8606
8606 10 00
10
90
8606 20 00
10
90
8606 30 00
10
90
8606 91 00
10
90
8606 92 00
10
90
8606 99 00
10
20
91
99
Railway or tramway goods vans and wagons, not self-propelled:

- Tank wagons and the like:
- - - Other
- Insulated or refrigerated vans and wagons, other than those of subheading 8606 10:
- - - Other
- Self-discharging vans and wagons, other than those of subheading 8606 10 or 8606 20:
- - - Other
- Other:
- - Covered and closed:
- - - Other
- - Open, with non-removable sides of a height exceeding 60 cm:
- - - Other
- - Other:
- - - Specially designed for the transport of highly radioactive materials
- - - Other:
- - - - Other:
- - - - - Other ordinary open wagons
- - - - - Other special wagons
2.5
2.5
2.5
2.5
35
35
2.5
2.5
2.5
2.5
35
35
35
35
35
35
35
35
498
Code
Description
8607
8607 11 00 00
8607 12 00 00
8607 19 00
11
19
20
30
91
92
99
8607 21 00
10
91
99
8607 29 00
10
91
99
8607 30 00 00
8607 91 00
10
20
30
90
8607 99 00
10
20
30
90
8608 00 00
10
91
99
8609 00 00
10
91
99
Parts of railway or tramway locomotives or rolling-stock:

- Bogies, bissel-bogies, axles and wheels, and parts thereof:
- - Driving bogies and bissel-bogies
- - Other bogies and bissel-bogies
- - - Axles, whether or not mounted:
- - - - Not mounted:
- - - - - Unworked
- - - - - Other
- - - - Mounted
- - - Parts of bogies, bissel-bogies and the like
- - - Wheels and parts thereof:
- - - - Tyres
- - - - Wheel centres
- - - - Other
- Brakes and parts thereof:
- - Air brakes and parts thereof:
- - - Brakes
- - - Parts of brakes:
- - - - Brake shoes
- - - - Other
- - Other:
- - - Brakes
- - - Parts of brakes:
- - - - Brake shoes
- - - - Other
- Hooks and other coupling devices, buffers, and parts thereof
- Other:
- - Of locomotives:
- - - Axle boxes and parts thereof
- - - Bodies and parts thereof
- - - Chassis and parts thereof
- - - Other
- - Other:
- - - Axle boxes and parts thereof
- - - Bodies and parts thereof
- - - Chassis and parts thereof
- - - Other
Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical)
signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing:
- - - Railway or tramway track fixtures and fittings; parts thereof
- - - Signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing:
- - - - Electro-mechanical
- - - - Other
Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport:
- - - Containers with an anti-radiation lead covering for the transport of radioactive materials
- - - Other:
- - - - Containers for the transport of liquids or gasses
- - - - Other
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
499
CHAPTER 87
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK,
AND PARTS AND ACCESSORIES THEREOF
NOTES
1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
2. For the purposes of this Chapter, tractors means vehicles constructed essentially for hauling or pushing another vehicle,
appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the
tractor, of tools, seeds, fertilizers or other goods.
Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment remain classified
in their respective headings even if presented with the tractor, and whether or not mounted on it.
3. Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706.
4. Heading 8712 includes all childrens bicycles. Other childrens cycles fall in heading 9503.
ADDITIONAL NOTES
1. For the purposes of this Chapter, the expression C.K.D. when it applies to motor vehicles (other than economical cars and
light economical utility vehicles) does not cover the components and parts listed hereunder, which are classified according
to kind:
A. For private cars:
Windscreens
Side windows, of a thickness of 4 mm or more
Rear windows
Bumpers
Battery cases
Spare wheel holders
Felts
Carpets for boots (trunks)
Padding for seats
Roof coverings, not rigid or moulded
Seat upholstery of TEP
Door panels, not moulded
Seats
Metal seat frames
Electric cable bushings
Air filter cartridges
Water radiators
Starting batteries
Silencers, exhaust boxes and pipes, without catalytic converters
Shock-absorbers
Nuts and screws
Fuel tanks, not stamped or of polyester
Tyres and inner tubes
Safety seat belts
Brake shoes and jaws mounted with brake pads, not mounted on axles
Counterweights.
B. For light utility vehicles:
Windscreens
Side windows, of a thickness of 4 mm or more
Rear windows, other than heated windows
Cabin parts of reinforced polyester
Leaf springs, not grooved or of variable cross-section
Bumpers of polyester
Battery cases
Spare wheel holders
Felts
Carpets for boots (trunks)
Registration plate holders
Tarpaulins, struts and arcs for tarpaulins
Pick-ups (back platforms with side boards)
Seats
Padding for seats
Roof coverings, not rigid or moulded
Seat upholstery of TEP
Door panels
Metal seat frames
Electric cable bushings
Air filter cartridges
500
Water radiators
Starting batteries
Silencers, exhaust boxes and pipes, without catalytic converters
Shock-absorbers
Compressed air tanks
Fuel tanks, not stamped
Safety seat belts
Brake shoes and jaws mounted with brake pads, not mounted on axles
Counterweights
Electrical alarms
C. For heavy goods vehicles:
Windscreens, rear windows and side windows
Leaf springs, not grooved or of variable cross-section
Battery cases
Spare wheel holders
Registration plate holders
Water radiators Starting batteries
Silencers and exhaust pipes
(a)
1. (2) I) For the purposes of this Chapter, the expression C.K.D does not cover the following parts:
Mounted cabs for motor vehicles for the transport of goods
Mounted chassis for vehicles for the transport of goods and vehicles for the transport of persons
II) Cabs and chassis of C.K.D. vehicles for the transport of goods or of persons must be disassembled as follows:
A. For motor vehicles for the transport of goods:
a) Parts of cabs:
1. the front panel
2. the back panel
3. the left door opening
4. the right door opening
5. roof panel
6. Front left door
7. Front right door
8. the floor
b) Chassis parts:
1. the right side member
2. the left side member
3. cross beams
4. spring holders
B. Chassis parts for vehicles for the transport of persons:
1. the right side member
2. the left side member
3. cross beams
4. spring holders
2. For the purposes of this Chapter, the expression "C.K.D. when it applies to motorcycles (or mopeds) (other than economical mopeds or cycles fitted with an auxiliary motor, of a cylinder capacity not exceeding 50 cc) does not cover the components and parts listed hereunder, which are classified according to kind:
Saddles
Wheel rims
Spokes and nuts therefor
Handlebars
Mudguards
Engines, including engines for economical mopeds
Steering sets
Shock-absorbers
Saddle rods
Forks
Mudguard connecting rods
Exhausts
Stands
Cables and sheathes
3. For the purposes of this Chapter:
a) The term new shall be taken to apply to vehicles which have not received a first entry into service authorization or a vehicle registration certificate.
b1) Subject to the conditions of paragraph b2) of this Note (defining used agricultural tractors) the term used shall be taken to apply to vehicles which have received a first entry into service authorization in the originating country and have
been normally or provisionally registered (TT, WW, etc.) whatever their date of manufacture.
(a)
The provisions of Additional Note 1 (2) covering assembled cabs for vehicles for the transport of goods will be applicable from 1 October 1998.
501
b2) For the purposes of subdivisions 8701 10 91 13; 8701 10 91 15; 8701 10 91 17; 8701 10 91 23; 8701 10 91 25;
8701 10 91 27; 8701 10 91 93; 8701 10 91 95; 8701 10 91 97; 8701 10 99 93; 8701 10 99 95; 8701 10 99 97;
8701 30 19 13; 8701 30 19 15; 8701 30 19 17; 8701 30 99 93; 8701 30 99 95; 8701 30 99 97; 8701 90 30 13;
8701 90 30 15; 8701 90 30 17; 8701 90 30 23; 8701 90 30 25; 8701 90 30 27; 8701 90 30 33; 8701 90 30 35;
8701 90 30 37; 8701 90 30 93; 8701 90 30 95; 8701 90 30 97; 8701 90 41 93; 8701 90 41 95; 8701 90 41 97;
8701 90 99 13; 8701 90 99 15; 8701 90 99 17, the expression used agricultural tractors shall be taken to mean agricultural tractors which have received a vehicle registration certificate, a first entry into service authorization or a statement of
registration. If the vehicle is not covered by such certificate, it should have a certificate of identification or fitness, issued
by the manufacturer or his representative in Morocco, listing its technical specifications and date of manufacture.
4. Subdivisions 8703 21 41 00 and 8703 21 49 00 do not cover new or used cross-country carts which do not comply with the
following specifications and are imported assembled:
Tubular chassis and structure;
Two driving wheels;
Double pantograph front suspension (2 shock-absorbers) and back suspension (4 shock-absorbers);
Spark-ignition engine, whether or not reconditioned, of a cylinder capacity of less than 1 000 cc, without hood;
Non-adjustable seats;
Turning radius: 2.40 m;
Overall length: not exceeding 2.65 m;
Overall width: 1.60 m;
Overall height: 1.20 m;
No coachwork (basic roof);
No real doors (side nets);
No windows (windscreen replaced by a spray net);
No boot (trunk);
Wheels with no mudguards;
Maximum speed: 90 km/h.
5. Subdivisions 8703 21 61 00 and 8703 21 69 00 cover only new or used carts which comply with the following specifications, imported unassembled or disassembled:
Tubular structures;
No suspension;
One or two single-cylinder spark-ignition engine(s) of a cylinder capacity not exceeding 500 cc, whether or not equipped with
gear boxes
Back wheel chain or belt transmission;
Steering (column with two small swivel arms);
No reverse gear;
Seat, whether or not adjustable;
Overall length: not exceeding 2 m;
Overall width: not exceeding 1.5 m;
Overall height: not exceeding 0.7 m;
No windows;
No boot (trunk);
Maximum speed: 130 km/h.
Code
Description
8701
8701 10
11
11
19
90
19 00
91
11
13
15
17
21
Tractors (other than tractors of heading 8709):

- Pedestrian controlled tractors:
- - - Imported C.K.D., other than the parts listed in Additional Note 1 to this Chapter:
- - - - With internal combustion engine:
- - - - - Of a cylinder capacity not exceeding 1 000 cc:
- - - - - - Of an output not exceeding 5 hp
- - - - - - Of an output exceeding 5 hp
- - - - - Of a cylinder capacity exceeding 1 000 cc
- - - - With other engines
- - - Other:
- - - - - - Of an output not exceeding 5 hp:
- - - - - - - New
- - - - - - - Used:
- - - - - - - - Less than 7 years old, in accordance with Additional Note 3 b2) to this Chapter
- - - - - - - - 7 or more years old but not more than 10 years old, in accordance with Additional
Note 3 b2) to this Chapter
- - - - - - - - Other
- - - - - - Of an output exceeding 5 hp:
- - - - - - - New
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
2.5
502
Code
Description
23
25
27
91
93
95
97
99
10
93
95
97
8701 20
11 00
19 00
91 00
99
10
90
8701 30
11
10
90
19
11
13
15
17
91
99
91 00
99
10
93
95
97
8701 90
10
11
19
91
99
21 00
27 00
28 00
30
11
- - - - - - - Used:
- - - - - - - - Other
- - - - - Of a cylinder capacity exceeding 1 000 cc:
- - - - - - New
- - - - - - Used:
- - - - - - - Less than 7 years old, in accordance with Additional Note 3 b2) to this Chapter
- - - - - - - 7 or more years old but not more than 10 years old, in accordance with Additional Note
3 b2) to this Chapter
- - - - - - - Other
- - - - With other engines:
- - - - - New
- - - - - Used:
- - - - - - Less than 7 years old, in accordance with Additional Note 3 b2) to this Chapter
- - - - - - 7 or more years old but not more than 10 years old, in accordance with Additional Note 3
b2) to this Chapter
- - - - - - Other
- Road tractors for semi-trailers:
- - - With internal combustion engine:
- - - - Imported C.K.D., other than the parts listed in Additional Note 1 to this Chapter
- - - - Other
- - - With other engines:
- - - - Other:
- - - - - New
- - - - - Used
- Track-laying tractors:
- - - - Imported C.K.D., other than the parts listed in Additional Note 1 to this Chapter:
- - - - - Agricultural
- - - - - Other
- - - - Other:
- - - - - Agricultural:
- - - - - - New
- - - - - - Used:
- - - - - - - Other
- - - - - Other:
- - - - - - New
- - - - - - Used
- - - - Other:
- - - - - New
- - - - - Used:
- - - - - - Less than 7 years old, in accordance with Additional Note 3 b2) to this Chapter
- - - - - - 7 or more years old but not more than 10 years old, in accordance with Additional Note 3
b2) to this Chapter
- - - - - - Other
- Other:
- - - - Imported C.K.D., other than the parts listed in Additional Note 1 to this Chapter:
- - - - - Wheeled agricultural tractors:
- - - - - - With spark-ignition engine:
- - - - - - - Of an output not exceeding 34 hp
- - - - - - - Of an output exceeding 34 hp
- - - - - - With compression-ignition engine:
- - - - - - - Of an output not exceeding 34 hp
- - - - - - - Of an output exceeding 34 hp
- - - - - Other tractors:
- - - - - - Winch-tractors
- - - - - - Other:
- - - - - - - Road tractors
- - - - - - - Other
- - - - Other:
- - - - - - With spark-ignition engine:
- - - - - - - Of an output not exceeding 34 hp:
- - - - - - - - New
Rate of
duty (%)
2.5
7.5
7.5
2.5
2.5
7.5
7.5
2.5
2.5
7.5
7.5
2.5
27.5
7.5
35
35
2.5
2.5
2.5
2.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
Code
Description
13
15
17
21
23
25
27
31
33
35
37
91
93
95
97
41
10
93
95
97
42
10
90
49
10
90
91 00
99
11
13
15
17
91
99
8702
8702 10
10
11
19
91
99
91
10
90
92
10
90
99
11
19
- - - - - - - - Used:
- - - - - - - - - Less than 7 years old, in accordance with Additional Note 3 b2) to this Chapter
- - - - - - - - - 7 or more years old but not more than 10 years old, in accordance with Additional
- - - - - - - - - Other
- - - - - - - Of an output exceeding 34 hp:
- - - - - - - - New
- - - - - - - - Used:
- - - - - - - - - Other
- - - - - - With compression-ignition engine:
- - - - - - - Of an output not exceeding 34 hp:
- - - - - - - - New
- - - - - - - - Used:
- - - - - - - - - Other
- - - - - - - Of an output exceeding 34 hp:
- - - - - - - - New
- - - - - - - - Used:
- - - - - - - - - Other
- - - - - Other:
- - - - - - Winch-tractors:
- - - - - - - New
- - - - - - - Used:
- - - - - - - - Other
- - - - - - Road tractors:
- - - - - - - New
- - - - - - - Used
- - - - - - Other:
- - - - - - - New
- - - - - - - Used
- - - - Other:
- - - - - - New
- - - - - - Used:
- - - - - - - Other
- - - - - Other:
- - - - - - New
- - - - - - Used
Motor vehicles for the transport of ten or more persons, including the driver:
- With compression-ignition internal combustion piston engine (diesel or semi-diesel):
- - - - With engines of a cylinder capacity of less than 3 000 cc:
- - - - - Coaches and buses
- - - - - Other
- - - - Other:
- - - - - Other
- - - Other:
- - - - Chassis fitted with cabs:
- - - - - With engines of a cylinder capacity of less than 3 000 cc
- - - - - Other
(a)
- - - - Tourist coaches :
- - - - - New
- - - - - Used
- - - - Other:
- - - - - With engines of a cylinder capacity of less than 3 000 cc:
- - - - - - New
- - - - - - Used
503
Rate of
duty (%)
2.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
2.5
7.5
7.5
2.5
2.5
7.5
7.5
27.5
27.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
27.5
27.5
35
35
35
35
504
Code
Description
91
99
8702 90
10
11
19
91
99
21
10
90
22
10
90
29
11
19
91
99
30 00
80 00
8703
8703 10
10
11
13
15
19
90
20
10
90
31 00
39 00
41 00
49 00
51 00
59 00
61 00
69 00
81 00
89 00
90 00
8703 21
10
10
90
20 00
31 00
39 00
41 00
49 00
- - - - - Other:
- - - - - - New
- - - - - - Used
- Other:
- - - - - Other
- - - - Other:
- - - - - Other
- - - Other:
- - - - With spark-ignition engine:
- - - - - Chassis fitted with cabs:
- - - - - - Of a cylinder capacity of less than 3 000 cc
- - - - - - Other
(a)
- - - - - Tourist coaches :
- - - - - - New
- - - - - - Used
- - - - - Other:
- - - - - - Of a cylinder capacity of less than 3 000 cc:
- - - - - - - New
- - - - - - - Used
- - - - - - Other:
- - - - - - - New
- - - - - - - Used
- - - - With electric motors
- - - - Other
Motor cars and other motor vehicles principally designed for the transport of persons
(other than those of heading 8702), including station wagons and racing cars:
- Vehicles specially designed for travelling on snow; golf cars and similar vehicles:
- - - - - Of a cylinder capacity not exceeding 1 000 cc
- - - - - Of a cylinder capacity exceeding 1 000 cc but not exceeding 1 800 cc
- - - - - Of a cylinder capacity exceeding 1 800 cc but not exceeding 2 200 cc
- - - - - Other
- - - - Four-wheel drive all purpose vehicles (with transfer cases)
- - - Other:
- - - - Chassis fitted with cab and internal combustion engine:
- - - - - Of a cylinder capacity of less than 3 000 cc
- - - - - Of a cylinder capacity of 3 000 cc or more
- - - - Four-wheel drive all-purpose vehicles (with transfer cases), having a payload capacity of
500 kg or more but less than 900 kg, with incomplete bodywork:
- - - - - New
- - - - - Used
- - - - Other, with internal combustion engine:
- - - - - - New vehicles
- - - - - - Used vehicles
- - - - - Of a cylinder capacity exceeding 1 000 cc but not exceeding 1 800 cc:
- - - - - Of a cylinder capacity exceeding 1 800 cc but not exceeding 2 200 cc:
- - - - - Other:
- - - - Other, including electric vehicles
- Other vehicles, with spark-ignition internal combustion reciprocating piston engine:
- - Of a cylinder capacity not exceeding 1 000 cc:
- - - - Motor cars (including station wagons and racing cars)
- - - Other:
- - - - Chassis fitted with cabs
- - - - - New
- - - - - Used
- - - - Cross-country carts, referred to in Additional Note 4 to this Chapter:
- - - - - New
- - - - - Used
Rate of
duty (%)
35
35
2.5
2.5
2.5
2.5
27.5
27.5
35
35
35
35
35
35
7.5
35
10
10
10
10
10
35
35
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
35
10
10
35
27.5
27.5
2.5
2.5
Code
Description
51 00
59 00
61 00
69 00
83 00
87 00
8703 22
10
10
90
20 00
31 00
39 00
82 00
83 00
88 00
8703 23
10
11
19
90
20 00
31 00
39 00
42 00
43 00
48 00
52 00
53 00
58 00
82 00
83 00
88 00
8703 24
10
10
90
20 00
31 00
39 00
82 00
83 00
88 00
8703 31
10
11
19
90
20 00
31 00
39 00
- - - - Quads, with reverse gear, steered with handlebars:

- - - - - New
- - - - - Used
- - - - Carts, referred to in Additional Note 5 to this Chapter:
- - - - - New
- - - - - Used
- - - - Other:
- - - - - New vehicles
- - - - - Used vehicles
- - Of a cylinder capacity exceeding 1 000 cc but not exceeding 1 500 cc:
- - - Other:
- - - - - New
- - - - - Used
- - - - Other:
- - - - - Fully equipped ambulances
- - - - - Other new vehicles
- - - - - Other used vehicles
- - - - Motor cars (including station wagons and racing cars):
- - - - - With engines of a cylinder capacity not exceeding 1 800 cc
- - - - - With engines of a cylinder capacity exceeding 1 800 cc but not exceeding 2 200 cc
- - - Other:
- - - - - New
- - - - - Used
- - - - Other:
- - - - - With engines of a cylinder capacity not exceeding 1 800 cc:
- - - - - - Fully equipped ambulances
- - - - - - Other new vehicles
- - - - - - Other used vehicles
- - - - - With engines of a cylinder capacity exceeding 1 800 cc but not exceeding 2 200 cc:
- - - - - Other:
- - - Other:
- - - - - New
- - - - - Used
- - - - Other:
- - - - - Other new vehicles
- - - - - Other used vehicles
- Other vehicles, with compression-ignition internal combustion piston engine (diesel or semidiesel):
- - Of a cylinder capacity not exceeding 1 500 cc:
- - - - Motor cars (including station wagons and racing cars):
- - - - - With engines of a cylinder capacity not exceeding 1 000 cc
- - - - - Other
- - - Other:
- - - - - New
- - - - - Used
505
Rate of
duty (%)
2.5
2.5
2.5
2.5
27.5
27.5
10
10
35
27.5
27.5
7.5
27.5
27.5
10
10
10
35
27.5
27.5
7.5
27.5
27.5
7.5
27.5
27.5
7.5
27.5
27.5
10
10
35
27.5
27.5
7.5
27.5
27.5
10
10
10
35
27.5
27.5
506
Code
Description
41 00
49 00
81 00
89 00
8703 32
10 00
20 00
31 00
39 00
42 00
43 00
48 00
52 00
53
10
90
58
10
90
82 00
83
10
90
88
10
90
8703 33
10 00
20 00
31 00
39 00
82 00
83
10
90
88
10
90
8703 90
10 00
90
11
19
90
8704
8704 10
10
10
90
20
10
90
30 00
41 00
49 00
- - - - Other:
- - - - - Other:
- - - Imported C.K.D., other than the parts listed in Additional Note 1 to this Chapter
- - - Other:
- - - - - New
- - - - - Used
- - - - Other:
- - - - - - Other new vehicles:
- - - - - - - Motor homes
- - - - - - - Other
- - - - - - Other used vehicles:
- - - - - - - Other
- - - - - Other:
- - - - - - Other new vehicles:
- - - - - - - Other
- - - - - - Other used vehicles:
- - - - - - - Other
- - - Imported C.K.D., other than the parts listed in Additional Note 1 to this Chapter
- - - Other:
- - - - - New
- - - - - Used
- - - - Other:
- - - - - Other new vehicles:
- - - - - - Motor homes
- - - - - - Other
- - - - - Other used vehicles:
- - - - - - Motor homes
- - - - - - Other
- Other:
- - - With electric motors
- - - Other:
- - - - - New
- - - - - Used
- - - - Other
Motor vehicles for the transport of goods:
- Dumpers designed for off-highway use:
- - - Imported C.K.D., with internal combustion engine, other than the parts listed in Additional
Note 1 to this Chapter:
- - - - Of a cylinder capacity of less than 3 000 cc
- - - - Other
- - - Other:
- - - - Having a payload capacity not exceeding five (5) tonnes, with internal combustion engine:
- - - - - Of a cylinder capacity of 3 000 cc or more
- - - - Having a payload capacity exceeding five (5) tonnes, with internal combustion engine:
- - - - - Of a cylinder capacity of 3 000 cc or more:
- - - - - - Having a payload capacity not exceeding fifteen (15) tonnes, for mining and quarrying:
- - - - - - - New
- - - - - - - Used
Rate of
duty (%)
27.5
27.5
27.5
27.5
10
35
27.5
27.5
7.5
27.5
27.5
7.5
2.5
27.5
2.5
27.5
7.5
2.5
27.5
2.5
27.5
10
35
27.5
27.5
7.5
2.5
27.5
2.5
27.5
7.5
35
35
35
7.5
7.5
7.5
7.5
7.5
2.5
2.5
Code
Description
50
10
90
80 00
8704 21
11
10
90
19
10
90
30
10
90
91 00
99
11
19
21
29
31
39
40
52
54
56
58
71
79
80
92
94
96
98
8704 22
10
11
19
91
99
20 00
90
11
19
21
29
30
41
49
- - - - - - Other:
- - - - - - - New
- - - - - - - Used
- - - - Other, including electric vehicles
- Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):
- - g.v.w. not exceeding 5 tonnes:
- - - - - g.v.w. not exceeding 3 tonnes:
- - - - - - Tanker-lorries
- - - - - - Other
- - - - - g.v.w. exceeding 3 tonnes but not exceeding 20 tonnes:
- - - - - - Tanker-lorries
- - - - - - Other
- - - - Other:
- - - - - Tanker-lorries
- - - - - Other
- - - Other:
- - - - Armoured security vehicles
- - - - Other:
- - - - - Chassis fitted with cabs:
- - - - - - With engines of a cylinder capacity of less than 3 000 cc
- - - - - - Other
- - - - - Four-wheel drive all-purpose vehicles (with transfer cases), having a payload capacity of
- - - - - - New
- - - - - - Used
- - - - - Other:
- - - - - - With engines of a cylinder capacity of less than 3 000 cc:
- - - - - - - Tanker-lorries:
- - - - - - - - New
- - - - - - - - Used
- - - - - - - Lorries specially designed for the transport of highly radioactive materials
- - - - - - - Other:
- - - - - - - - g.v.w. exceeding 2.2 tonnes but not exceeding 3.5 tonnes:
- - - - - - - - - New
- - - - - - - - - Used
- - - - - - - - Other:
- - - - - - - - - New
- - - - - - - - - Used
- - - - - - With engines of a cylinder capacity of 3 000 cc or more:
- - - - - - - Tanker-lorries:
- - - - - - - - New
- - - - - - - - Used
- - - - - - - Lorries specially designed for the transport of highly radioactive materials
- - - - - - - Other:
- - - - - - - - g.v.w. exceeding 2.2 tonnes but not exceeding 3.5 tonnes:
- - - - - - - - - New
- - - - - - - - - Used
- - - - - - - - Other:
- - - - - - - - - New
- - - - - - - - - Used
- - g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes:
- - - - - Other
- - - - Other:
- - - - - Other
- - - For the transport of motor cars
- - - Other:
- - - - - Other
- - - - Other:
- - - - - - Tanker-lorries:
- - - - - - - New
- - - - - - - Used
- - - - - - Lorries specially designed for the transport of highly radioactive materials
- - - - - - Other:
- - - - - - - New
- - - - - - - Used
507
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
2.5
2.5
7.5
7.5
2.5
35
35
35
35
35
35
35
27.5
35
35
35
35
35
35
27.5
35
35
35
2.5
2.5
2.5
2.5
2.5
35
35
35
35
35
35
35
508
Code
Description
51
59
60
91
99
8704 23
10
10
90
20 00
80
10
21
29
30
41
49
51
59
60
91
99
8704 31
10
11
19
91
99
90
11
19
21
29
31
39
40
52
54
56
58
71
79
80
92
94
96
98
- - - - - With engines of a cylinder capacity of 3 000 cc or more:

- - - - - - - New
- - - - - - - Used
- - - - - - Other:
- - - - - - - New
- - - - - - - Used
- - g.v.w. exceeding 20 tonnes:
- - - - Tanker-lorries
- - - - Other
- - - With aluminium tank of a capacity of 15 m or more
- - - Other:
- - - - Other:
- - - - - - - New
- - - - - - - Used
- - - - - - Other:
- - - - - - - New
- - - - - - - Used
- - - - - - - New
- - - - - - - Used
- - - - - - Lorries, specially designed for the transport of highly radioactive materials
- - - - - - Other:
- - - - - - - New
- - - - - - - Used
- Other, with spark-ignition internal combustion piston engine:
- - g.v.w. not exceeding 5 tonnes:
- - - - - Other
- - - - Other:
- - - - - Other
- - - Other:
- - - - - Other
- - - - - New
- - - - - Used
- - - - Other:
- - - - - - - New
- - - - - - - Used
- - - - - - Other:
- - - - - - - g.v.w. exceeding 2.2 tonnes but not exceeding 3.5 tonnes:
- - - - - - - - New
- - - - - - - - Used
- - - - - - - Other:
- - - - - - - - New
- - - - - - - - Used
- - - - - - - New
- - - - - - - Used
- - - - - - Other:
- - - - - - - g.v.w. exceeding 2.2 tonnes but not exceeding 3.5 tonnes:
- - - - - - - - New
- - - - - - - - Used
- - - - - - - Other:
- - - - - - - - New
- - - - - - - - Used
Rate of
duty (%)
35
35
35
35
35
2.5
2.5
2.5
35
35
35
35
35
35
35
35
35
35
35
7.5
7.5
7.5
7.5
35
35
35
35
35
35
35
27.5
35
35
35
35
35
35
27.5
35
35
35
Code
Description
8704 32
10
11
19
91
99
90
11
19
21
29
30
41
49
51
59
60
91
99
8704 90
10 00
91 00
99
11
19
90
8705
8705 10
10
10
90
90
10
90
8705 20 00
10
90
8705 30 00
10
90
8705 40 00
10
90
8705 90
10 00
20 00
30
10
90
40
10
90
92 00
98
11
19
- - g.v.w. exceeding 5 tonnes:

- - - - - Other
- - - - Other:
- - - - - Other
- - - Other:
- - - - - Other
- - - - Other:
- - - - - - - New
- - - - - - - Used
- - - - - - Other:
- - - - - - - New
- - - - - - - Used
- - - - - - - New
- - - - - - - Used
- - - - - - Lorries, specially designed for the transport of highly radioactive materials
- - - - - - Other:
- - - - - - - New
- - - - - - - Used
- Other:
- - - Four-wheel drive all-purpose vehicles (with transfer cases), imported C.K.D., excluding the
parts listed in Additional Note 1 to this chapter
- - - Other:
- - - - With electric motors
- - - - Other:
- - - - - Four-wheel drive all-purpose vehicles (with transfer cases), having a payload capacity of
- - - - - - New
- - - - - - Used
- - - - - Other
Special purpose motor vehicles, other than those principally designed for the transport of
persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles,
concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile
radiological units):
- Crane lorries:
- - - Of a lifting capacity exceeding 10 tonnes:
- - - - New
- - - - Used
- - - Other:
- - - - New
- - - - Used
- Mobile drilling derricks:
- - - New
- - - Used
- Fire fighting vehicles:
- - - New
- - - Used
- Concrete-mixer lorries:
- - - New
- - - Used
- Other:
- - - Fully equipped mobile video units, for television companies authorized by the government
and the Maghreb Arabe Presse Agency
- - - Lorries fitted with swinging telescopic ladders, with or without platform
- - - Sweeper lorries:
- - - - New
- - - - Used
- - - Other:
- - - - Self-propelled units, with tank and spraybar:
- - - - - New
- - - - - Used
- - - - Mobile clinics with operating theatre and breathing appliances for reanimation
- - - - Other:
- - - - - Break-down lorries and crane-lorries:
- - - - - - New
- - - - - - Used
509
Rate of
duty (%)
2.5
2.5
2.5
2.5
35
35
35
35
35
35
35
35
35
35
35
35
2.5
7.5
35
35
35
2.5
2.5
35
35
2.5
2.5
2.5
2.5
2.5
2.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
35
35
510
Code
Description
21
29
92
98
8706 00 00
10
21
29
31
39
41
49
51
59
61
69
90
8707
8707 10 00 00
8707 90 00
10
21
29
30
41
49
50
90
8708
8708 10 00 00
8708 21 00 00
8708 29
10 00
81 00
89 00
8708 31 00 00
8708 39
10 00
81 00
82 00
88 00
- - - - - Scanner lorries:
- - - - - - New
- - - - - - Used
- - - - - Other:
- - - - - - New
- - - - - - Used
Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705:
- - - For tractors (other than pedestrian controlled tractors)
- - - For vehicles with either a spark-ignition engine of a cylinder capacity of 2 800 cc or more or a
compression-ignition engine of a cylinder capacity of 2 500 cc or more:
- - - - For the transport of persons, other than public-service vehicles, or for the transport of both
persons and goods
- - - - Other
- - - Other:
- - - - For the transport of persons, other than public-service vehicles, or for the transport of both
persons and goods:
- - - - - For vehicles with spark-ignition engine:
- - - - - - Of a cylinder capacity of 2 800 cc or more
- - - - - For vehicles with compression-ignition engine:
- - - - Other:
- - - - - For vehicles with spark-ignition engine:
- - - - - For vehicles with compression-ignition engine:
- - - - - Other
Bodies (including cabs), for the motor vehicles of headings 8701 to 8705:
- For the vehicles of heading 8703
- Other:
- - - pedestrian controlled tractors of heading 8701; motor vehicles for the transport of persons or
for the transport of both persons and goods, with less than 15 seats; motor vehicles for the
transport of goods, with either a spark-ignition engine of a cylinder capacity of less than
2 800 cc or a compression-ignition engine of a cylinder capacity of less than 2 500 cc; special
purpose motor vehicles of heading 8705:
- - - - For the transport of persons, including vehicles for the transport of both persons and goods
- - - - Other:
- - - - - Compactor vehicles
- - - - - Other
- - - Other:
- - - - For the transport of persons, including vehicles for the transport of both persons and goods
- - - - Other:
- - - - - For the transport of goods, including tipping bodies:
- - - - - - Tipping bodies
- - - - - - Other
- - - - - Cabs
- - - - - Other
Parts and accessories of the motor vehicles of headings 8701 to 8705:
- Bumpers and parts thereof
- Other parts and accessories of bodies (including cabs):
- - Safety seat belts
- - Other:
purpose motor vehicles of heading 8705
- - - Other:
- - - - Sheathed bonnet cables with their connectors
- - - - Other
- Brakes and servo-brakes and parts thereof:
- - Mounted brake linings
- - Other:
purpose motor vehicles of heading 8705
- - - Other:
- - - - Sheathed brake cables with their connectors
- - - - Brake drums and discs, finished
- - - - Other
Rate of
duty (%)
2.5
2.5
35
35
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
35
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
27.5
10
10
35
10
35
7.5
35
7.5
7.5
Code
Description
8708 40 00 00
8708 50 00 00
8708 60 00 00
8708 70 00 00
8708 80
30 00
- Gear boxes
- Drive-axles with differential, whether or not provided with other transmission components
- Non-driving axles and parts thereof
- Road wheels and parts and accessories thereof
- Suspension shock-absorbers:
- - - Assembled
- - - Parts:
- - - - Rods, cylinders, bodies and body bottoms
- - - - Other
- Other parts and accessories:
- - Radiators:
- - - Water radiators and parts thereof (including brass tubes and pipes assembled in bushings):
- - - - Complete water radiators
- - - - Other
- - - - Other radiators and parts thereof
- - Silencers and exhaust pipes
- - Clutches and parts thereof:
- - - Finished clutch discs
- - - Other:
- - - - pedestrian controlled tractors of heading 8701; motor vehicles for the transport of persons
or for the transport of both persons and goods, with less than 15 seats; motor vehicles for
the transport of goods, with either a spark-ignition engine of a cylinder capacity of less than
2 800 cc or a compression-ignition engine of a cylinder capacity of less than 2 500 cc; special purpose motor vehicles of heading 8705
- - - - Other clutch cables with their connectors
- - - Other
- - Steering wheels, steering columns and steering boxes
- - Other:
- - - Steering and suspension ball joints for motor vehicles:
- - - - - Bodies and spheres obtained by forging in dies
- - - - - Other
- - - - Other:
- - - - - Suspension hubs and pivots:
- - - - - - Roughly cast blanks for suspension hubs and pivots
- - - - - - Other
- - - - - Fuel tanks
- - - - - Engine mountings:
- - - - - - Roughly cast blanks
- - - - - - Other
- - - - - Sheathed starter and accelerator cables with their connectors
- - - - - Flexible drives for meters, sheathed, with their connectors
- - - - - Cardan shafts, finished
- - - - - Other
92 00
98 00
8708 91
10
20
80
90 00
8708 92 00 00
8708 93
10 00
91 00
92 00
99 00
8708 94 00 00
8708 99
31 00
39 00
81
20
80
83 00
84
20
80
85 00
86 00
87 00
89 00
8709
8709 11 00
10
90
8709 19
10 00
90 00
8709 90 00
10
90
8710 00 00
10
90
8711
8711 10
11 00
13 00
19 00
21 00
29 00
91 00
93 00
99 00
511
Rate of
duty (%)
7.5
7.5
7.5
7.5
20
20
7.5
35
35
27.5
27.5
27.5
7.5
35
7.5
7.5
20
35
7.5
7.5
27.5
7.5
35
35
35
7.5
7.5
Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used
in factories, warehouses, dock areas or airports for short distance transport of goods;
tractors of the type used on railway station platforms; parts of the foregoing vehicles:
- Vehicles:
- - Electrical:
- - - Other
- - Other:
- - - Other
- Parts:
- - - For the vehicles of heading 8709 19 90 00
- - - Other
2.5
2.5
Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons,
and parts of such vehicles:
- - - Tanks and parts thereof
- - - Other armoured fighting vehicles and parts thereof
7.5
7.5
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without
side-cars; side-cars:
- With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc:
- - - Scooters and motorcycles, with engines incorporating gear boxes (other than simple speed
changers):
- - - - Assembled
- - - - C.K.D., unpainted with unwelded chassis
- - - - Other
- - - Delivery tricycles:
- - - - C.K.D., unpainted with unwelded chassis
- - - - Other
- - - Other:
- - - - Assembled
- - - - C.K.D., other than the parts listed in Additional Note 2 to this Chapter
- - - - Other
2.5
2.5
2.5
2.5
27.5
20
27.5
20
35
35
10
35
512
Code
Description
8711 20
10 00
21 00
29 00
80 00
8711 30
10 00
21 00
29 00
80 00
8711 40
10 00
21 00
29 00
80 00
8711 50
10 00
21 00
29 00
80 00
8711 90
10 00
90 00
8712 00
10 00
90
11
19
90
8713
8713 10 00 00
8713 90 00 00
8714
8714 11 00
10
90
8714 19 00
11
12
13
14
19
91
92
93
94
95
96
99
8714 20
10 00
90 00
8714 91 00
11
19
90
8714 92 00
11
19
- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but
not exceeding 250 cc:
- - - Delivery tricycles, C.K.D., unpainted with unwelded chassis
- - - Quads, without reverse gear:
- - - - New
- - - - Used
- - - Other
- - - - New
- - - - Used
- - - Other
- - - - New
- - - - Used
- - - Other
- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc:
- - - - New
- - - - Used
- - - Other
- Other:
- - - Motorcycles (including mopeds)
- - - Side-cars
Bicycles and other cycles (including delivery tricycles), not motorized:
- - - Bicycles, C.K.D., unpainted with unwelded frames
- - - Other:
- - - - Childrens bicycles:
- - - - - Of plastics
- - - - - Other
- - - - Other
Carriages for disabled persons, whether or not motorized or otherwise mechanically propelled:
- Not mechanically propelled
- Other
Parts and accessories of vehicles of headings 8711 to 8713:
- Of motorcycles (including mopeds):
- - Saddles:
- - - For motorcycles
- - - Other
- - Other:
- - - For motorcycles:
- - - - Seats
- - - - Spokes and nuts therefor
- - - - Complete frames
- - - - Wheel rims
- - - - Other
- - - Other:
- - - - Frames
- - - - Back-pedal brakes
- - - - Pedals
- - - - Wheel rims
- - - - Seats
- - - - Other
- Of carriages for disabled persons:
- - - For non-motorized vehicles
- - - Other
- Other:
- - Frames and forks, and parts thereof:
- - - For childrens bicycles:
- - - - Of plastics
- - - - Other
- - - Other
- - Wheel rims and spokes:
- - - - Of plastics
- - - - Other
Rate of
duty (%)
20
2.5
2.5
27.5
20
2.5
2.5
27.5
20
2.5
2.5
27.5
20
2.5
2.5
27.5
35
35
20
35
35
35
2.5
2.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
2.5
2.5
35
35
35
35
35
Code
Description
91
99
8714 93 00
11
19
90
8714 94 00
11
19
90
8714 95 00
11
19
90
8714 96 00
11
19
90
8714 99 00
03
11
19
91
92
99
- - - Other:
- - - - Wheel rims
- - Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels:
- - - - Of plastics
- - - - Other
- - - Other
- - Brakes, including coaster braking hubs and hub brakes, and parts thereof:
- - - - Of plastics
- - - - Other
- - - Other
- - Saddles:
- - - - Of plastics
- - - - Other
- - - Other
- - Pedals and crank-gear, and parts thereof:
- - - - Of plastics
- - - - Other
- - - Other
- - Other:
- - - Suspension shock-absorbers
- - - Other:
- - - - For childrens bicycles:
- - - - - Other
- - - - Other:
- - - - - Mudguards and their fixing devices; parts thereof
- - - - - Handlebars and parts thereof
- - - - - Other
8715 00 00 00
Baby carriages and parts thereof
8716
8716 10
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof:
- Trailers and semi-trailers of the caravan type, for housing or camping:
- - - Unassembled, presented:
- - - - C.K.D.
- - - - S.K.D.
- - - Other
- Self-loading or self-unloading trailers and semi-trailers for agricultural purposes:
- - - - C.K.D.
- - - - S.K.D.
- - - Other:
- - - - New
- - - - Used
- Other trailers and semi-trailers for the transport of goods:
- - Tanker trailers and tanker semi-trailers:
- - - - C.K.D.
- - - - S.K.D.
- - - Other, of stainless steel
- - - Other:
- - - - For the transport of gas, whether or not liquid
- - - - Other:
- - - - - New
- - - - - Used
- - Other:
- - - Refrigerated semi-trailers
- - - Other, unassembled, presented:
- - - - C.K.D.
- - - - S.K.D.
- - - Semi-trailer van with three axles, with back door, whether or not with side doors:
- - - - New
- - - - Used
- - - Other:
- - - - New
- - - - Used
- Other trailers and semi-trailers:
- - - - C.K.D.
- - - - S.K.D.
- - - Other:
11 00
19 00
90 00
8716 20
11 00
19 00
90
10
90
8716 31
11 00
19 00
20 00
91 00
98
10
99
8716 39
10 00
21 00
29 00
30
10
90
70
20
80
8716 40
11 00
19 00
90
10
513
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
2.5
27.5
27.5
2.5
27.5
27.5
27.5
2.5
27.5
2.5
2.5
27.5
27.5
2.5
2.5
27.5
2.5
2.5
27.5
27.5
2.5
27.5
27.5
514
Code
Description
20
31
39
92
98
8716 80
10
10
90
91 00
92 00
99
10
90
8716 40
10 00
90 00
(a)
- - - - Other:
- - - - - For the transport of persons
- - - - - Other trailer-type handling devices, hydraulic cradles, used to launch boats and to lift
boats out of the water, having a payload capacity of 30 tonnes or more:
- - - - - - New
- - - - - - Used
- - - - - Other:
- - - - - - New
- - - - - - Used
- Other vehicles:
- - - Animal drawn vehicles:
- - - - Special purpose (gravel- or sand-spreaders, sweepers, etc.)
- - - - Other
- - - Other vehicles:
- - - - Wheelbarrows
- - - - Other:
- - - - - Works trucks fitted with handling equipment specially designed for use in the textile industry, of iron, aluminium or aluminium alloys, whether or not perforated, the floor of which
may be removable and which may be fitted with a side door, having internal dimensions of
length x width x height not exceeding 1550 mm x 1300 mm x 1700 mm
- - - - - Other
- Parts:
- - - For wheelbarrows
- - - Other
Rate of
duty (%)
27.5
7.5
7.5
27.5
27.5
35
35
35
35
7.5
35
35
27.5
In accordance with the characteristics and specifications laid down in Minister of Transport and Communications Decree No. 50-73 of 20
Hija, 1392 (25 January, 1973), as amended, in particular, by Decree No. 137-82 of 10 Rebia II, 1402 (5 February 1982).
515
CHAPTER 88
AIRCRAFT, SPACECRAFT, AND PARTS THEREOF
SUBHEADING NOTE
1. For the purposes of subheadings 8802 11 to 8802 40, the expression unladen weight means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.
Code
Description
8801
8801 10 00 00
8801 90 00
10
90
Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft:
- Gliders and hang gliders
- Other:
- - - Captive balloons
- - - Other
8802
Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and
suborbital and spacecraft launch vehicles:
- Helicopters:
- - Of an unladen weight not exceeding 2 000 kg
- - Of an unladen weight exceeding 2 000 kg
- Aeroplanes and other aircraft, of an unladen weight not exceeding 2 000 kg
- Aeroplanes and other aircraft, of an unladen weight exceeding 2 000 kg but not exceeding
15 000 kg
- Aeroplanes and other aircraft, of an unladen weight exceeding 15 000 kg
- Spacecraft (including satellites) and suborbital and spacecraft launch vehicles:
- - - Suborbital and spacecraft launch vehicles:
- - - - Not more than 2,000 kg
- - - - Exceeding 2 000 kg but not exceeding 15 000 kg
- - - - Exceeding 15 000 kg but not exceeding 35 000 kg
- - - - More than 35,000 kg
- - - Spacecraft (including satellites):
- - - - For radio remote control, radio navigational aid, radio detection and radio sondes
- - - - Radio-telephonic, radio-telegraphic, radio-broadcasting, television or television imaging:
Agency
- - - - - Other:
- - - - - - Transmitters
- - - - - - Transmitter-receivers
- - - - - - Other
- - - - Other
8802 11 00 00
8802 12 00 00
8802 20 00 00
8802 30 00 00
8802 40 00 00
8802 60
10
10
20
30
90
20 00
31 00
39
10
20
90
90 00
8803
8803 10
10 00
90
10
90
8803 20
10 00
90
20
81
89
8803 30
10 00
90
10
90
8803 90
10 00
21 00
29
10
20
30
90
30 00
90
10
Parts of goods of heading 8801 or 8802:

- Propellers and rotors and parts thereof:
- - - Of aeroplanes of subdivisions 8802 20 00, 8802 30 00 and 8802 40 00
- - - Other:
- - - - For agriculture
- - - - Other
- Under-carriages and parts thereof:
- - - Other:
- - - - Other:
- - - - - Exceeding 15 000 kg but not exceeding 35 000 kg
- - - - - More than 35,000 kg
- Other parts of aeroplanes or helicopters:
- - - Other:
- - - - Other
- Other:
- - - For spacecraft (including satellites):
- - - - Micro-assemblies and parts of radio navigational aid, radio-detection, radio-sondes and radio-remote control apparatus
- - - - Micro-assemblies and other parts of transmission and reception apparatus for radiotelephony and radio-telegraphy; micro-structures and other parts of transmission and reception apparatus for radio-broadcasting, television and television imaging:
Agency
- - - - - Other:
- - - - - - Micro-assemblies
- - - - - - Aerials
- - - - - - Amplifiers, frequency converters and other apparatus and accessories for aerials
- - - - - - Other
- - - - Other
- - - Other:
- - - - For captive balloons
Rate of
duty (%)
7.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
7.5
2.5
2.5
7.5
7.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
516
Code
Description
91
99
8804 00
10 00
90
10
90
8805
8805 10 00 00
8805 21 00 00
8805 29 00 00
- - - - Other:
- - - - - For agriculture
- - - - - Other
Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof
and accessories thereto:
- - - Parachutes, parts thereof and accessories thereto
- - - Other:
- - - - Rotochutes
- - - - Other
Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the
foregoing articles:
- Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof
- Ground flying trainers and parts thereof:
- - Air combat simulators and parts thereof
- - Other
Rate of
duty (%)
2.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
517
CHAPTER 89
SHIPS, BOATS AND FLOATING STRUCTURES
NOTE
1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 8906 if it does not have the essential character of a vessel of a particular kind.
ADDITIONAL NOTE
1. For the purposes of this Chapter, the expression sea-going shall be taken to apply only to vessels designed as sea-going,
having a hull of an overall length (excluding any projecting parts) of not less than 12 m.
However, fishing boats, lifeboats and floating docks, designed as sea-going, shall be considered as sea-going vessels regardless of their length.
Code
Description
8901
10
90
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the
(1)
transport of persons or goods:
- Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds:
(1)
- - - Of a gross registered tonnage exceeding 250 GRT
- - - Other
- Tankers:
(1)
- - - Other
- Refrigerated vessels, other than those of subheading 8901 20:
(1)
- - - Other
- Other vessels for the transport of goods and other vessels for the transport of both persons and
goods:
(1)
- - - Other
10
90
Fishing vessels; factory ships and other vessels for processing or preserving fishery products:
(1)
- - - Other
8901 10 00
10
90
8901 20 00
10
90
8901 30 00
10
90
8901 90 00
8902 00 00
8903
8903 10 00 00
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
8903 91 00 00
8903 92 00 00
8903 99 00 00
Yachts and other vessels for pleasure or sport; rowing boats and canoes:
- Inflatable
- Other:
- - Sailboats, with or without auxiliary motor
- - Motorboats, other than outboard motorboats
- - Other
7.5
7.5
7.5
8904 00 00 00
Tugs and pusher craft
2.5
8905
8905 10 00 00
8905 20 00 00
8905 90 00 00
Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of
which is subsidiary to their main function; floating docks; floating or submersible drilling
or production platforms:
- Dredgers
- Floating or submersible drilling or production platforms
- Other
2.5
2.5
2.5
8906
8906 10 00 00
8906 90 00
10
90
Other vessels, including warships and lifeboats other than rowing boats:
- Warships
- Other:
(1)
- - - Other
8907
8907 10 00 00
8907 90 00 00
Other floating structures (for example, rafts, tanks, coffer-dams, landing stages, buoys
and beacons):
- Inflatable rafts
- Other
2.5
2.5
8908 00 00 00
Vessels and other floating structures for breaking up
2.5
(1)
GRT: Gross registered tonnage (2.8316 m3)
7.5
2.5
2.5
2.5
518
SECTION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION,
MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES;
MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
CHAPTER 90
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING,
PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS;
PARTS AND ACCESSORIES THEREOF
NOTES
a) articles of a kind used in machines, appliances or for other technical uses, of vulcanized rubber other than hard rubber
(heading 4016), of leather or of composition leather (heading 4205) or of textile material (heading 5911);
b) supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held
derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages,
supports for joints or muscles) (Section XI);
c) refractory goods of heading 6903; ceramic wares for laboratory, chemical or other technical uses, of heading 6909;
d) glass mirrors, not optically worked, of heading 7009, or mirrors of base metal or of precious metal, not being optical elements (heading 8306 or Chapter 71);
e) goods of heading 7007, 7008, 7011, 7014, 7015 or 7017;
f) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39);
g) pumps incorporating measuring devices, of heading 8413; weight-operated counting or checking machinery, or separately
presented weights for balances (heading 8423); lifting or handling machinery (headings 8425 to 8428); paper or paperboard cutting machines of all kinds (heading 8441); fittings for adjusting work or tools on machine-tools, of heading 8466,
including fittings with optical devices for reading the scale (for example, optical dividing heads) but not those which are
in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (heading 8470);
valves or other appliances of heading 8481; machines and apparatus (including apparatus for the projection or drawing of
circuit patterns on sensitized semiconductor materials) of heading 8486;
h) searchlights or spotlights of a kind used for cycles or motor vehicles (heading 8512); portable electric lamps of heading
8513; cinematographic sound recording, reproducing, or re-recording apparatus (heading 8519); sound-heads (heading
8522); television cameras, digital cameras and video camera recorders (heading 8525); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading 8526); connectors for optical fibres, optical fibre bundles
or cables (heading 8536); numerical control apparatus of heading 8537; sealed beam lamp units of heading 8539; optical
fibre cables of heading 8544;
ij) searchlights or spotlights of heading 9405;
k) articles of Chapter 95;
l) capacity measures, which are to be classified according to their constituent material; or
m) spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading
3923 or Section XV).
2. Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be
classified according to the following rules:
a) parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other
than heading 8487, 8548 or 9033) are in all cases to be classified in their respective headings;
b) other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus,
or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus
of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind;
c) all other parts and accessories are to be classified in heading 9033.
3. The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter.
4. Heading 9005 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks,
or to telescopes for machines, appliances, instruments or apparatus of this Chapter or Section XVI; such telescopic sights
and telescopes are to be classified in heading 9013.
5. Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading 9013 and in heading 9031 are to be classified in heading 9031.
6. For the purposes of heading 9021, the expression orthopaedic appliances means appliances for:
preventing or correcting bodily deformities; or
supporting or holding parts of the body following an illness, operation or injury.
Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic conditions, provided that they are
either (1) made to measure or (2) mass-produced, presented singly and not in pairs and designed to fit either foot equally.
a) instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or
for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a
desired value, stabilized against disturbances, by constantly or periodically measuring its actual value; and
b) automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical
quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled,
which are designed to bring this factor to, and maintain it at, a desired value, stabilized against disturbances, by constantly or periodically measuring its actual value.
519
ADDITIONAL NOTE
1. Subheadings 9006 10 to 9006 59 shall be taken to include electrostatic automatic document reproducing apparatus incorporating an optical camera.
Code
Description
9001
9001 10
10 00
90
10
90
9001 20 00 00
9001 30 00 00
9001 40 00 00
9001 50 00 00
9001 90 00 00
9002
9002 11
11 00
12 00
18 00
90 00
9002 19 00 00
9002 20
11 00
19 00
90 00
9002 90
11 00
17 00
30 00
90 00
9003
9003 11 00 00
9003 19
10 00
20 00
90 00
9003 90 00 00
9004
9004 10
10 00
20 00
90
10
90
9004 90
10 00
91 00
93 00
99 00
9005
9005 10 00
10
90
9005 80
10 00
90 00
Optical fibres and optical fibre bundles; optical fibre cables other than those of heading
8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms,
mirrors and other optical elements, of any material, unmounted, other than such elements
of glass not optically worked:
- Optical fibres, optical fibre bundles and cables:
- - - Of optical glass, not optically worked
- - - Other:
- - - - Optical, of any material, unmounted
- - - - Other
- Sheets and plates of polarizing material
- Contact lenses
- Spectacle lenses of glass
- Spectacle lenses of other materials
- Other
Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts
of or fittings for instruments or apparatus, other than such elements of glass not optically
worked:
- Objective lenses:
- - For cameras, projectors or photographic enlargers or reducers:
- - - For photographic or cinematographic apparatus or applications:
- - - - Objective lenses for 35 mm-cinematographic projectors: 1.37-panoramic lenses, 1.66primary scope lenses, 2.35-hypergonar scope lenses
- - - - Objective lenses for cinematographic cameras
- - - - Other
- - - Other
- - Other
- Filters:
- - - - For cinematography or for cinematographic applications, 4 x 4 and 6 x 6
- - - - Other
- - - Other
- Other:
- - - - For cinematographic apparatus or applications:
- - - - - Concave mirrors for projectors
- - - - - Other
- - - - For photographic apparatus or applications
- - - Other
Frames and mountings for spectacles, goggles or the like, or parts thereof:
- Frames and mountings:
- - Of plastics
- - - Of precious metal or of metal clad with precious metal
- - - In whole or in part of tortoise-shell, yellow horn or amber
- - - Other
- Parts
Spectacles, goggles and the like, corrective, protective or other:
- Sunglasses:
- - - With frames of precious metal or of metal clad with precious metal
- - - With frames in whole or in part of tortoise-shell, yellow horn or amber
- - - Other:
- - - - with glasses not optically worked
- - - - Other
- Other:
- - - Protective spectacles and goggles of a kind used by workers, motorcyclists, airmen, etc.
- - - Other:
- - - - With frames of precious metal or of metal clad with precious metal
- - - - With frames in whole or in part of tortoise-shell, yellow horn or amber
- - - - Other
Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy:
- Binoculars:
- - - Prismatic
- - - Not prismatic
- Other instruments:
- - - Telescopes, whether or not prismatic
- - - Other
Rate of
duty (%)
2.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
7.5
7.5
7.5
2.5
7.5
7.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
2.5
2.5
520
Code
Description
9005 90
10 00
90 00
9006
9006 10 00 00
9006 20 00 00
9006 30
10 00
20 00
90
10
90
9006 40 00 00
9006 51 00 00
9006 52 00 00
9006 53 00 00
9006 59 00 00
9006 61 00 00
9006 62
10 00
90 00
9006 69 00 00
9006 91
10 00
20 00
90
10
91
99
9006 99 00 00
9007
9007 11 00
10
91
99
9007 19 00
10
91
99
9007 20
10
11
19
90
20
31
39
80
9007 91
20 00
90
10
90
9007 92 00
10
- Parts and accessories (including mountings):

- - - Of binoculars, monoculars or telescopes
- - - Other
Photographic (other than cinematographic) cameras; photographic flashlight apparatus
and flashbulbs other than discharge lamps of heading 8539:
- Cameras of a kind used for preparing printing plates or cylinders
- Cameras of a kind used for recording documents on microfilm, microfiche or other microforms
- Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes:
- - - For aerial photography
- - - For X-ray photography
- - - Other:
- - - - For film of a width not exceeding 35 mm
- - - - Other
- Instant print cameras
- Other cameras:
- - With a through-the-lens viewfinder (single lens reflex (SLR)), for roll film of a width not exceeding 35 mm
- - Other, for roll film of a width less than 35 mm
- - Other, for roll film of a width of 35 mm
- - Other
- Photographic flashlight apparatus and flashbulbs:
- - Discharge lamp (electronic) flashlight apparatus
- - Flashbulbs, flashcubes and the like:
- - - Photographic flashbulbs
- - - Other
- - Other
- Parts and accessories:
- - For cameras:
- - - For aerial photography
- - - For X-ray photography
- - - Other:
- - - - For special cameras of a kind used for copying documents or for preparing printing plates or
cylinders
- - - - For other cameras:
- - - - - For film of a width not exceeding 35 mm
- - - - - Other
- - Other
Cinematographic cameras and projectors, whether or not incorporating sound recording
or reproducing apparatus:
- Cameras:
- - For film of less than 16 mm width or for double-8 mm film:
- - - Other:
- - - - For aerial cinematography
- - - - Other
- - Other:
- - - Other:
- - - - For aerial cinematography
- - - - Other
- Projectors:
- - - For film of a width of less than 16 mm:
- - - - Other
- - - Other:
- - - - Other:
- - - - - For film of a width of 35 mm or more:
- - - - - - 35 mm
- - - - - - Exceeding 35 mm
- - - - - Other
- - For cameras:
- - - For cameras of subheading 9007 19 00
- - - Other:
- - - - Other
- - For projectors:
Rate of
duty (%)
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
2.5
2.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
2.5
Code
Description
91
92
93
94
99
9008
9008 10 00 00
9008 20 00 00
9008 30
10 00
90 00
9008 40
10 00
90 00
9008 90
10 00
90 00
9009
9009 11 00 00
9009 12 00 00
9009 21 00 00
9009 22 00 00
9009 30 00 00
9009 91 00
10
90
9009 92 00
10
90
9009 93 00
10
90
9009 99 00
10
90
9010
9010 10 00
10
90
9010 41 00
10
90
9010 42 00
10
90
9010 49 00
10
90
9010 50 00
10
21
29
80
9010 60
10 00
90 00
9010 90
11 00
19 00
- - - Other:
- - - - Maltese cross blocks and parts thereof
- - - - Soundhead shock absorbers with balance bars; parts thereof
- - - - Revolving three-lens turrets and parts thereof
- - - - Complete projectors and parts thereof
- - - - Other
Image projectors, other than cinematographic; photographic (other than cinematographic)
enlargers and reducers:
- Slide projectors
- Microfilm, microfiche or other microform readers, whether or not capable of producing copies
- Other image projectors:
- - - For use in public cinemas
- - - Other
- Photographic (other than cinematographic) enlargers and reducers:
- - - For use in public cinemas
- - - Other
- - - For apparatus for use in public cinemas
- - - Other
Photocopying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus:
- Electrostatic photocopying apparatus:
- - Operating by reproducing the original image directly onto the copy (direct process)
- - Operating by reproducing the original image via an intermediate onto the copy (indirect process)
- Other photocopying apparatus:
- - Incorporating an optical system
- - Of the contact type
- Thermo-copying apparatus
- - Automatic document feeders:
- - - For photocopying apparatus of the contact type
- - - Other
- - Paper feeders:
- - - Other
- - Sorters:
- - - Other
- - Other:
- - - Other
Apparatus and equipment for photographic (including cinematographic) laboratories (including apparatus for the projection or drawing of circuit patterns on sensitized semiconductor materials), not specified of included elsewhere in this Chapter; negatoscopes; projection screens:
- Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper:
- - - Other
- Apparatus for the projection or drawing of circuit patterns on sensitized semiconductor materials:
- - Direct write-on-wafer apparatus:
- - - Other
- - Step and repeat aligners:
- - - Other
- - Other:
- - - Other
- Other apparatus and equipment for photographic (including cinematographic) laboratories;
negatoscopes:
- - - Other:
- - - - Of a kind used in cinematographic laboratories:
- - - - - Manual or electrical reelers
- - - - - Other
- - - - Other
- Projection screens:
- - - Of which the greatest dimension exceeds 300 cm, solely for public cinemas
- - - Other
- - - For projection screens:
- - - - Of which the greatest dimension exceeds 300 cm, solely for public cinemas
- - - - Other
521
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
2.5
7.5
7.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
522
Code
Description
41 00
49
10
90
81 00
89 00
9011
- - - Of apparatus and equipment of a kind used in photographic or cinematographic laboratories:

- - - - Of a kind used in cinematographic laboratories
- - - - Other:
- - - - - For the Maghreb Arabe Presse Agency
- - - - - Other
- - - Other:
- - - - Spools for cinematographic film
- - - - Other
Rate of
duty (%)
2.5
7.5
7.5
2.5
7.5
9011 10 00 00
9011 20 00 00
9011 80 00 00
9011 90 00 00
Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection:

- Stereoscopic microscopes
- Other microscopes, for photomicrography, cinephotomicrography or microprojection
- Other microscopes
- Parts and accessories
2.5
2.5
2.5
7.5
9012
9012 10 00 00
9012 90 00 00
Microscopes other than optical microscopes; diffraction apparatus:

- Microscopes other than optical microscopes; diffraction apparatus
2.5
7.5
9013
Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter:
- Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines,
appliances, instruments or apparatus of this Chapter or Section XVI
- Lasers, other than laser diodes
- Other devices, appliances and instruments:
- - - Stereoscopes
- - - Other
9013 10 00 00
9013 20 00 00
9013 80 00
10
90
9013 90 00 00
9014
9014 10 00
10
90
9014 20 00
10
91
99
9014 80 00
10
91
99
9014 90 00
10
20
30
90
9015
Direction finding compasses; other navigational instruments and appliances:

- Direction finding compasses:
- - - For navigation
- - - Other
- Instruments and appliances for aeronautical or space navigation (other than compasses):
- - - Aerial navigation instruments and appliances
- - - Other:
- - - - Electronic instruments and appliances
- - - - Other
- Other instruments and appliances:
- - - For marine or river navigation
- - - Other:
- - - - Electronic instruments and appliances
- - - - Other
- - - For navigational compasses
- - - For marine or river navigation instruments and appliances
- - - For aerial navigation instruments and appliances
- - - Other
7.5
2.5
7.5
7.5
7.5
2.5
2.5
7.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
10
20
90
Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses;
rangefinders:
- Rangefinders:
- - - Electric or electronic
- - - Other
- Theodolites and tacheometers:
- - - Other
- Levels:
- - - Other
- Photogrammetrical surveying instruments and appliances:
- - - Other
- - - Other
- - - For photogrammetrical surveying instruments and appliances
- - - For meteorological, hydrological or geophysical instruments and appliances
- - - Other
7.5
7.5
7.5
10
90
Balances of a sensitivity of 5 cg or better, with or without weights:

- - - Other
2.5
2.5
9015 10 00
10
90
9015 20 00
10
90
9015 30 00
10
90
9015 40 00
10
90
9015 80 00
10
90
9015 90 00
9016 00 00
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
Code
Description
9017
9017 10 00
10
90
9017 20 00
11
19
20
90
9017 30 00
10
90
9017 80 00
10
90
9017 90 00
11
19
91
99
9018
9018 11 00 00
9018 12 00 00
9018 13 00 00
9018 14 00 00
9018 19 00 00
9018 20 00 00
9018 31 00
10
90
9018 32 00 00
9018 39
11 00
19 00
20
10
90
90 00
9018 41 00 00
9018 49
10 00
90 00
9018 50 00 00
9018 90
10 00
90
10
91
93
95
99
9019
9019 10 00 00
9019 20 00 00
9020 00 00 00
Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments
for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter:
- Drafting tables and machines, whether or not automatic:
- - - Other
- Other drawing, marking-out or mathematical calculating instruments:
- - - Drawing instruments:
- - - - Drawing sets
- - - - Other
- - - Marking-out instruments
- - - Mathematical calculating instruments
- Micrometers, callipers and gauges:
- - - Other
- - - Other
- - - For drawing, marking-out or mathematical calculating instruments:
- - - - Electric or electronic
- - - - Other
- - - Other:
- - - - Other
Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:
- Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for
checking physiological parameters):
- - Electro-cardiographs
- - Ultrasonic scanning apparatus
- - Magnetic resonance imaging apparatus
- - Scintigraphic apparatus
- - Other
- Ultra-violet or infra-red ray apparatus
- Syringes, needles, catheters, cannulae and the like:
- - Syringes, with or without needles:
- - - Of plastics
- - - Other
- - Tubular metal needles and needles for sutures
- - Other:
- - - Of plastics:
- - - - Infusions and transfusion sets, catheters and epicranial needles:
- - - - - Bags imported by or for the National Blood Transfusion Centre (or by regional centres) for
drawing, preserving or injecting human blood
- - - - - Other
- - - - Other:
- - - - - Intra-arterial or intravenous lines for haemodialysis, with their needles
- - - - - Other
- - - Other
- Other instruments and appliances, used in dental sciences:
- - Dental drill engines, whether or not combined on a single base with other dental equipment
- - Other:
- - - Dentists chairs and the like
- - - Other
- Other ophthalmic instruments and appliances
- - - Paramedical actinotherapy appliances for beauty treatments or for artificial tanning
- - - Other:
- - - - Of plastics
- - - - Other:
- - - - - Anaesthesia appliances
- - - - - Diagnostic (other than electrodiagnostic) instruments and appliances
- - - - - Short-wave, ultrasonic or microwave diathermy appliances
- - - - - Other
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus:
- Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus
- Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
Other breathing appliances and gas masks, excluding protective masks having neither
mechanical parts nor replaceable filters
523
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
524
Code
Description
9021
9021 10
10 00
90 00
9021 21 00
10
90
9021 29 00
10
90
9021 31 00 00
9021 39
10 00
90
10
20
90
9021 40 00 00
9021 50 00 00
9021 90
10 00
20 00
30 00
40 00
90 00
9022
9022 12 00 00
9022 13 00 00
9022 14 00 00
9022 19 00 00
9022 21 00 00
9022 29 00 00
9022 30 00 00
9022 90 00 00
9023 00 00
10
20
90
9024
9024 10
10 00
90
10
20
90
9024 80
10 00
90
10
90
9024 90
10 00
90 00
Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other
fracture appliances; artificial parts of the body; hearing aids and other appliances which
are worn or carried, or implanted in the body, to compensate for a defect or disability:
- Orthopaedic or fracture appliances:
- - - Fracture appliances
- - - Other
- Artificial teeth and dental fittings:
- - Artificial teeth:
- - - Of plastics
- - Other:
- - - Other
- Other artificial parts of the body:
- - Artificial joints
- - Other:
- - - Plastic urine bags
- - - Other:
- - - - Ocular appliances
- - - - Heart valves
- - - - Other
- Hearing aids, excluding parts and accessories
- Pacemakers for stimulating heart muscles, excluding parts and accessories
- Other:
- - - Other pacemakers for stimulating other organs (for example, the lungs, the rectum or the
bladder)
- - - Speech-aids
- - - Electronic aids for the blind
- - - Appliances implanted in the body, used to support or replace the chemical function of certain
organs (e.g., the secretion of insulin)
- - - Other
Rate of
duty (%)
2.5
2.5
20
20
7.5
7.5
2.5
35
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or
not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy
apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels
and desks, screens, examination or treatment tables, chairs and the like:
- Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary
uses, including radiography or radiotherapy apparatus:
- - Computed tomography apparatus
- - Other, for dental uses
- - Other, for medical, surgical or veterinary uses
- - For other uses
- Apparatus based on the use of alpha, beta or gamma radiations, whether or not for medical,
surgical, dental or veterinary uses, including radiography or radiotherapy apparatus:
- - For medical, surgical, dental or veterinary uses
- - For other uses
- X-ray tubes
- Other, including parts and accessories
2.5
2.5
2.5
7.5
Instruments, apparatus and models, designed for demonstrational purposes (for example,
in education or exhibitions), unsuitable for other uses:
- - - Instruments, apparatus and models for teaching chemistry, physics or technical subjects
- - - Models of human or animal anatomies
- - - Other
2.5
2.5
2.5
Machines and appliances for testing the hardness, strength, compressibility, elasticity or
other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics):
- Machines and appliances for testing metals:
- - - Other:
- - - - Universal tensile testing machines and appliances
- - - - For hardness testing
- - - - Other
- Other machines and appliances:
- - - Other:
- - - - Machines and appliances for testing textiles, paper or paperboard
- - - - Machines and appliances for testing other materials
- - - For electric or electronic machines and appliances
- - - Other
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
Code
Description
9025
9025 11
10 00
90 00
9025 19
10 00
90
10
90
9025 80
12
11
19
92
10
20
30
90
9025 90 00
10
90
9026
9026 10 00
10
91
99
9026 20 00
10
91
99
9026 80 00
10
91
99
9026 90 00
10
90
9027
9027 10 00
10
90
9027 20 00
10
90
9027 30 00
10
90
9027 40 00
10
90
9027 50 00
10
90
9027 80 00
10
91
99
9027 90 00
10
90
9028
9028 10 00 00
Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments:
- Thermometers and pyrometers, not combined with other instruments:
- - Liquid-filled, for direct reading:
- - - Clinical thermometers
- - - Other
- - Other:
- - - Other:
- - - - Optical pyrometers
- - - - Other
- - - Electric or electronic:
- - - - Barometers
- - - - Other
- - - Other:
- - - - Hygrometers and psychrometers
- - - - Hydrometers and similar floating instruments
- - - - Barometers
- - - - Other
- - - For electric or electronic instruments and apparatus
- - - Other
Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032:
- For measuring or checking the flow or level of liquids:
- - - Other:
- - - - Level indicators
- - - - Flow meters
- For measuring or checking pressure:
- - - Other:
- - - - Metallic pressure gauges, diaphragm or spiral tube type
- - - - Other
- - - Other:
- - - - Regulators
- - - - Other
- - - For electronic instruments and apparatus
- - - Other
Instruments and apparatus for physical or chemical analysis (for example, polarimeters,
refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like;
instruments and apparatus for measuring or checking quantities of heat, sound or light
(including exposure meters); microtomes:
- Gas or smoke analysis apparatus:
- - - Other
- Chromatographs and electrophoresis instruments:
- - - Other
- Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR):
- - - Other
- Exposure meters:
- - - Other
- Other instruments and apparatus using optical radiations (UV, visible, IR):
- - - Other
- - - Other:
- - - - Calorimeters
- - - - Other
- Microtomes; parts and accessories:
- - - Microtomes
- - - Other
Gas, liquid or electricity supply or production meters, including calibrating meters therefor:
- Gas meters
525
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
2.5
526
Code
Description
9028 20
10 00
91 00
99 00
9028 30
10 00
90 00
9028 90
11 00
19 00
90 00
9029
9029 10
10 00
90
10
90
9029 20
05 00
20 00
30 00
80
91
99
9029 90 00 00
9030
9030 10 00
10
90
9030 20 00
10
90
9030 31 00
10
20
91
99
9030 39 00
10
20
91
99
9030 40 00
10
90
9030 82 00
10
90
9030 83 00
10
90
9030 89 00
12
92
9030 90 00 00
9031
9031 10 00
10
90
- Liquid meters:
- - - Water meters
- - - Other:
- - - - LPG meters
- - - - Other
- Electricity meters:
- - - Low or medium voltage
- - - Other
- - - For water meters:
- - - - Mechanisms
- - - - Other
- - - Other
Revolution counters, production counters, taximeters, mileometers, pedometers and the like;
speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes:
- Revolution counters, production counters, taximeters, mileometers, pedometers and the like:
- - - Other:
- - - - Single function meters with simple adding devices
- - - - Multimeters
- Speed indicators and tachometers; stroboscopes:
- - - Stroboscopes
- - - Chronotachometers
- - - Other:
- - - - Other:
- - - - - For vehicles
- - - - - Other
Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or
checking electrical quantities, excluding meters of heading 9028; instruments and apparatus
for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations:
- Instruments and apparatus for measuring or detecting ionizing radiations:
- - - Electronic
- - - Other
- Cathode-ray oscilloscopes and cathode-ray oscillographs:
- - - Electronic
- - - Other
- Other instruments and apparatus, for measuring or checking voltage, current, resistance or
power, without a recording device:
- - Multimeters:
- - - Electronic
- - - Other:
- - - - For laboratories
- - - - Other:
- - - - - For control panels
- - - - - Other
- - Other:
- - - Electronic
- - - Other:
- - - - For laboratories
- - - - Other:
- - - - - For control panels
- - - - - Other
- Other instruments and apparatus, specially designed for telecommunications (for example,
cross-talk meters, gain measuring instruments, distortion factor meters, psophometers):
- - - Electronic
- - - Other
- - For measuring or checking semiconductor wafers or devices:
- - - Electronic
- - - Other
- - Other, with a recording device:
- - - Electronic
- - - Other
- - Other:
- - - Electronic
- - - Other
Measuring or checking instruments, appliances and machines, not specified or included
elsewhere in this Chapter; profile projectors:
- Machines for balancing mechanical parts:
- - - Other
Rate of
duty (%)
35
2.5
35
35
27.5
7.5
35
7.5
2.5
7.5
7.5
2.5
2.5
7.5
7.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
2.5
2.5
Code
Description
9031 20 00
10
90
9031 30 00 00
9031 41 00
10
90
9031 49 00
10
90
9031 80 00
10
91
92
99
9031 90 00
10
90
9032
9032 10
10 00
91 00
99 00
9032 20 00
10
90
9032 81 00 00
9032 89
10 00
90
10
90
9032 90 00
10
90
9033 00 00
10
20
90
- Test benches:
- - - Other
- Profile projectors
- Other optical instruments and appliances:
- - For inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used
in manufacturing semiconductor devices:
- - - Optical comparators
- - - Other
- - Other:
- - - Optical comparators
- - - Other
- Other instruments, appliances and machines:
- - - Other:
- - - - Planimeters, integrators, harmonic analysers and the like
- - - - Checking standards
- - - - Other
- - - For electric or electronic instruments, appliances and machines
- - - Other
Automatic regulating or controlling instruments and apparatus:
- Thermostats:
- - - Other:
- - - - Mechanical, with electrical triggering device
- - - - Other
- Manostats:
- - - Other
- - Hydraulic or pneumatic
- - Other:
- - - Voltage regulators and stabilizers for television receivers
- - - Other:
- - - - Electronic
- - - - Other
- - - For electric or electronic instruments and apparatus
- - - Other
Parts and accessories (not specified or included elsewhere in this Chapter) for machines,
appliances, instruments or apparatus of Chapter 90:
- - - Parts and accessories for use solely or principally with electronic apparatus
- - - Other
527
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
7.5
7.5
528
CHAPTER 91
CLOCKS AND WATCHES AND PARTS THEREOF
NOTES
a) clock or watch glasses or weights (classified according to their constituent material);
b) watch chains (heading 7113 or 7117, as the case may be);
c) parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39)
or of precious metal or metal clad with precious metal (generally heading 7115); clock or watch springs are, however, to
be classified as clock or watch parts (heading 9114);
d) bearing balls (heading 7326 or 8482, as the case may be);
e) articles of heading 8412 constructed to work without an escapement;
f) ball bearings (heading 8482); or
g) articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).
2. Heading 9101 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of headings 7101 to 7104. Watches with case of base metal inlaid with precious metal fall in heading 9102.
3. For the purposes of this Chapter, the expression watch movements means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width,
length or diameter.
4. Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for
example, precision instruments) are to be classified in this Chapter.
Code
Description
9101
9101 11 00 00
9101 12 00 00
9101 19 00 00
9101 21 00
10
90
9101 29 00
10
90
9101 91 00 00
9101 99 00
10
90
9102
9102 11 00 00
9102 12 00 00
9102 19 00 00
9102 21 00
10
90
9102 29 00
10
90
9102 91 00 00
9102 99 00
10
90
9103
9103 10 00
10
90
9103 90 00
10
90
Wrist-watches, pocket-watches and other watches, including stop-watches, with case of

precious metal or of metal clad with precious metal:
- Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility:
- - With mechanical display only
- - With opto-electronic display only
- - Other
- Other wrist-watches, whether or not incorporating a stop-watch facility:
- - With automatic winding:
- - - With anchor escapement incorporating precious or semi-precious stones
- - - Other
- - Other:
- - - Other
- Other:
- - Electrically operated
- - Other:
- - - Other
Wrist-watches, pocket-watches and other watches, including stop-watches, other than
those of heading 9101:
- Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility:
- - With mechanical display only
- - Other
- Other wrist-watches, whether or not incorporating a stop-watch facility:
- - With automatic winding:
- - - Other
- - Other:
- - - Other
- Other:
- - Other:
- - - Other
Clocks with watch movements, excluding clocks of heading 9104:
- Electrically operated:
- - - Other
- Other:
- - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
529
Rate of
duty (%)
Code
Description
9104 00 00 00
Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or
vessels
9105
Other clocks:
- Alarm clocks:
- - Other:
- - - Travel clocks
- - - Other:
- - - - C.K.D.
- - - - Other
- Wall clocks:
- - Other:
- - - C.K.D.
- - - Other
- Other:
- - Electrically operated:
- - - Clocks for electric clock systems
- - - Other
- - Other:
- - - Table-top, chimney and similar clocks
- - - Other
7.5
7.5
Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for
example, time-registers, time-recorders):
- Time-registers; time-recorders:
- - - Time-registers
- - - Other
- Parking meters
- Other
2.5
2.5
2.5
7.5
Time switches with clock or watch movement or with synchronous motor:

- - - Electric tariff-change clocks
- - - Mechanical time switches with clock or watch movement
- - - Other
7.5
7.5
7.5
9105 11 00 00
9105 19
10 00
91 00
99 00
9105 21 00 00
9105 29
10 00
90 00
9105 91 00
10
90
9105 99 00
10
90
9106
9106 10 00
10
90
9106 20 00 00
9106 90 00 00
9107 00
10 00
20 00
90 00
9108
9108 11 00 00
9108 12 00 00
9108 19 00 00
9108 20 00 00
9108 90
10 00
90 00
9109
9109 11 00 00
9109 19 00 00
9109 90 00 00
9110
9110 11 00 00
9110 12 00 00
9110 19 00 00
9110 90
10 00
20 00
90 00
9111
9111 10 00 00
9111 20 00 00
9111 80 00 00
9111 90
11 00
19 00
90
10
90
Watch movements, complete and assembled:

- - With mechanical display only or with a device to which a mechanical display can be incorporated
- - Other
- With automatic winding
- Other:
- - - Measuring 33.8 mm or less
- - - Other
Clock movements, complete and assembled:
- - Of alarm clocks
- - Other
- Other
Complete watch or clock movements, unassembled or partly assembled (movement sets);
incomplete watch or clock movements, assembled; rough watch or clock movements:
- Of watches:
- - Complete movements, unassembled or partly assembled (movement sets)
- - Incomplete movements, assembled
- - Blanks
- Other:
- - - Movement sets, unassembled or partly assembled
- - - Incomplete movements, assembled
- - - Other
Watch cases and parts thereof:
- Cases of precious metal or of metal clad with precious metal
- Cases of base metal, whether or not gold- or silver-plated
- Other cases
- Parts:
- - - Unworked blanks:
- - - - Of precious metal or of metal clad with precious metal
- - - - Other
- - - Finished:
- - - - Other
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
530
Code
Description
9112
9112 20
10 00
90 00
9112 90
11 00
19 00
90
10
90
9113
9113 10 00
11
13
19
91
93
99
9113 20 00 00
9113 90 00
10
20
30
40
90
9114
9114 10 00 00
9114 20
10
10
90
90 00
9114 30 00 00
9114 40 00 00
9114 90
10 00
90
10
20
30
90
Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof:
- Cases:
- - - Other
- Parts:
- - - Unworked blanks:
- - - - Other
- - - Finished:
- - - - Other
Watch straps, watch bands and watch bracelets, and parts thereof:
- Of precious metal or of metal clad with precious metal:
- - - - Not gem-set
- - - - Gem-set
- - - - Other
- - - - Not gem-set
- - - - Gem-set
- - - - Other
- Of base metal, whether or not gold- or silver-plated
- Other:
- - - Of leather
- - - Of plastics
- - - Of precious or semi-precious stones (natural, synthetic or reconstructed)
- - - Other
Other clock or watch parts:
- Springs, including hair-springs
- Jewels:
- - - Watchmakers jewels (precious or semi-precious stones (natural, synthetic or reconstructed)
and imitation precious or semi-precious stones), not set or mounted:
- - - - Natural
- - - - Other
- - - Other
- Dials
- Plates and bridges
- Other:
- - - Platform escapements and striking work parts, assembled
- - - Other:
- - - - Parts of watch movements (frame, driving mechanism, train, motion work)
- - - - Escapements, regulating devices, winding and setting mechanisms, unassembled
- - - - Parts of clock movements, unassembled
- - - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
531
CHAPTER 92
MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES
NOTES
a) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
b) microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory instruments, apparatus
or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of
this Chapter;
c) toy instruments or apparatus (heading 9503);
d) brushes for cleaning musical instruments (heading 9603); or
e) collectors pieces or antiques (heading 9705 or 9706).
2. Bows and sticks and similar devices used in playing the musical instruments of heading 9202 or 9206 presented with such
instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the
relative instruments.
Cards, discs and rolls of heading 9209 presented with an instrument are to be treated as separate articles and not as forming
a part of such instrument.
Code
Description
Rate of
duty (%)
9201
9201 10 00 00
9201 20 00 00
9201 90 00 00
Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments:
- Upright pianos
- Grand pianos
- Other
9202
9202 10 00 00
9202 90 00
10
90
Other string musical instruments (for example, guitars, violins, harps):

- Played with a bow
- Other:
- - - Plucked string instruments
- - - Other
7.5
7.5
9203 00 00
Keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds:
- - - Pipe organs
- - - Other
7.5
7.5
10
90
9204 20 00 00
Accordions and similar instruments; mouth organs:

- Accordions and similar instruments:
- - - Accordions
- - - Other
- Mouth organs
7.5
7.5
7.5
9205
9205 10 00 00
9205 90 00
10
90
Other wind musical instruments (for example, clarinets, trumpets, bagpipes):

- Brass-wind instruments
- Other:
- - - Of metal
9206 00 00 00
Percussion musical instruments (for example, drums, xylophones, cymbals, castanets,

maracas)
9207
Musical instruments, the sound of which is produced, or must be amplified, electrically

(for example, organs, guitars, accordions):
- Keyboard instruments, other than accordions
- Other
7.5
7.5
Musical boxes, fairground organs, mechanical street organs, mechanical singing birds,
musical saws and other musical instruments not falling within any other heading of this
Chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments:
- Musical boxes
- Other
7.5
7.5
10
90
9204
9204 10 00
9207 10 00 00
9207 90 00 00
9208
9208 10 00 00
9208 90 00 00
9209
9209 10 00 00
9209 20 00 00
9209 30 00 00
9209 91 00 00
9209 92 00 00
9209 93 00 00
9209 94 00 00
9209 99 00
10
90
Parts (for example, mechanisms for musical boxes) and accessories (for example, cards,
discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning
forks and pitch pipes of all kinds:
- Metronomes, tuning forks and pitch pipes
- Mechanisms for musical boxes
- Musical instrument strings
- Other:
- - Parts and accessories for pianos
- - Parts and accessories for the musical instruments of heading 9202
- - Other:
- - - Parts and accessories for the musical instruments of heading 9204
- - - Other
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
532
SECTION XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
CHAPTER 93
NOTES
a) goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);
b) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
c) armoured fighting vehicles (heading 8710);
d) telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the
firearm on which they are designed to be mounted (Chapter 90);
e) bows, arrows, fencing foils or toys (Chapter 95); or
f) collectors pieces or antiques (heading 9705 or 9706).
2. In heading 9306, the reference to parts thereof does not include radio or radar apparatus of heading 8526.
ADDITIONAL NOTE
1. The term "hunting shotguns or rifles" shall apply to arms of which at least one barrel is of a calibre exceeding 14 mm, and the
term "sporting, hunting or target shooting rifles" shall apply to arms of a calibre not exceeding 14 mm.
Code
Description
9301
9301 11 00 00
9301 19 00 00
9301 20 00 00
9301 90 00 00
9302 00
10 00
21 00
29 00
90 00
9303
9303 10
10
10
90
90 00
9303 20
10 00
90
11
19
91
99
9303 30
10 00
90
11
19
91
99
9303 90 00 00
9304 00 00
10
90
Military weapons, other than revolvers, pistols and the arms of heading 9307:
- Artillery weapons (for example, guns, howitzers and mortars):
- - Self-propelled
- - Other
- Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors
- Other
Revolvers and pistols, other than those of heading 9303 or 9304:
- - - 9 or higher calibre
- - - Other:
- - - - Automatic pistols:
- - - - - 7.65 long or higher calibre (but not higher than 9 calibre)
- - - - - 7.65 short or lower calibre
- - - - Other revolvers and pistols of calibres lower than 9
Other firearms and similar devices which operate by the firing of an explosive charge (for
example, sporting shotguns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns):
- Muzzle-loading firearms:
- - - Sporting and hunting shotguns and rifles:
- - - - Hunting rifles
- - - - Sporting and hunting shotguns
- - - Other
- Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles:
- - - Cane guns and similar articles
- - - Other:
- - - - Hunting rifles:
- - - - - Not automatic
- - - - - Automatic, semi-automatic or repeating
- - - - Sporting and hunting shotguns:
- Other sporting, hunting or target-shooting rifles and carbines:
- - - Cane guns and similar articles
- - - Other:
- - - - Hunting rifles:
- - - - Sporting and hunting shotguns:
- Other
Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those
of heading 9307:
- - - Spring, air or gas guns and pistols and the like
- - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
9305
9305 10 00 00
9305 21
10
10
90
90 00
9305 29
10 00
91
10
90
99 00
9305 91
10
10
90
20 00
30 00
90
10
90
9305 99
10
10
90
20 00
30 00
90
10
20
90
9306
9306 10
10 00
90 00
9306 21 00
11
19
90
9306 29
10 00
21 00
22 00
23 00
24 00
28 00
90 00
9306 30
11 00
19 00
20
10
90
30
10
91
92
93
99
91 00
99 00
Parts and accessories of articles of headings 9301 to 9304:

- Of revolvers or pistols
- Of shotguns or rifles of heading 9303:
- - Shotgun barrels:
- - - For sporting, hunting or target-shooting rifles:
- - - - Blanks
- - - - Finished
- - - Other
- - Other:
- - - Roughly shaped gun stock blocks
- - - Other:
- - - - For sporting, hunting or target-shooting rifles:
- - - - - Blanks
- - - - - Finished
- - - - Other
- Other:
- - Of military weapons of heading 9301:
- - - Of vulcanized rubber (other than hard rubber):
- - - - Of sponge or cellular rubber
- - - - Other
- - - Of composition leather
- - - Other:
- - - - Roughly shaped gun stock blocks
- - - - Other
- - Other:
- - - Of vulcanized rubber (other than hard rubber):
- - - - Other
- - - Of composition leather
- - - Other:
- - - - Roughly shaped gun stock blocks
- - - - For firearms of heading 9302
- - - - Other
Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot
and cartridge wads:
- Cartridges for riveting or similar tools or for captive-bolt humane killers and parts thereof:
- - - For riveting or similar tools
- - - Other
- Shotgun cartridges and parts thereof; air gun pellets:
- - Cartridges:
- - - Hunting cartridges:
- - - - Ready for firing
- - - - Other, whether or not primed
- - - Other
- - Other:
- - - Air-gun pellets
- - - Other, for hunting cartridges (bullets, ball, shot and wads, etc.):
- - - - Bullets
- - - - Ball and shot
- - - - Wads
- - - - Shutters and cartridge cases
- - - - Other
- - - Other
- Other cartridges and parts thereof:
- - - For the revolvers, pistols and sub-machine-guns of heading 9301:
- - - - For military weapons
- - - - Other
- - - Other:
- - - - For military purposes:
- - - - - For weapons of heading 9301
- - - - - Other
- - - - Other:
- - - - - Hunting cartridges:
- - - - - - Ready for firing
- - - - - - Other, whether or not primed, including their accessories (bullets, ball, shot and wads, etc.):
- - - - - - - Bullets
- - - - - - - Ball and shot
- - - - - - - Wads
- - - - - - - Other
- - - - - Other:
- - - - - - For instruments intended for technical or industrial use
- - - - - - Other
533
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
534
Code
Description
9306 90
10
10
90
91 00
99 00
9307 00 00 00
- Other:
- - - For military purposes:
- - - - For weapons of heading 9301
- - - - Other
- - - Other:
- - - - For instruments intended for technical or industrial use
- - - - Other
Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and
sheaths therefor
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
535
SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
CHAPTER 94
FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS,
CUSHIONS AND SIMILAR STUFFED FURNISHINGS;
LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED;
ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS
NOTES
a) pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;
b) mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 7009;
c) articles of Chapter 71;
d) parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter
39), or safes of heading 8303;
e) furniture specially designed as parts of refrigerating or freezing equipment of heading 8418; furniture specially designed
for sewing machines (heading 8452);
f) lamps or lighting fittings of Chapter 85;
g) furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of headings 8519 to 8521 (heading
8522) or of headings 8525 to 8528 (heading 8529);
h) articles of heading 8714;
ij) dentists chairs incorporating dental appliances of heading 9018 or dentists spittoons (heading 9018);
k) articles of Chapter 91 (for example, clocks and clock cases); or
l) toy furniture or toy lamps or lighting fittings (heading 9503), billiard tables or other furniture specially constructed for
games (heading 9504), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns
(heading 9505).
2. The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.
The following are, however, to be classified in the abovementioned headings even if they are designed to be hung, to be
fixed to the wall or to stand one on the other:
a) cupboards, bookcases, other shelved furniture and unit furniture;
b) seats and beds.
3. A) In headings 9401 to 9403 references to parts of goods do not include references to sheets or slabs (whether or not cut to
shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69.
B) Goods described in heading 9404, presented separately, are not to be classified in heading 9401, 9402 or 9403 as parts
of goods.
4. For the purposes of heading 9406, the expression prefabricated buildings means buildings which are finished in the factory
or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices,
schools, shops, sheds, garages or similar buildings.
Code
Description
9401
9401 10 00 00
9401 20 00 00
9401 30 00
11
19
91
99
9401 40 00
10
90
9401 50 00 00
9401 61 00 00
9401 69 00
11
19
21
29
90
Seats (other than those of heading 9402), whether or not convertible into beds, and parts
thereof:
- Seats of a kind used for aircraft
- Seats of a kind used for motor vehicles
- Swivel seats with variable height adjustment:
- - - With frames of base metal:
- - - - Not upholstered
- - - - Upholstered
- - - Other:
- - - - Not upholstered
- - - - Upholstered
- Seats other than garden seats or camping equipment, convertible into beds:
- - - With frames of base metal
- - - Other
- Seats of cane, osier, bamboo or similar materials
- Other seats, with wooden frames:
- - Upholstered
- - Other:
- - - Folding:
- - - - Of wood, not curved:
- - - - - Neither covered, nor upholstered with straw or cane
- - - - - Covered, upholstered with straw or cane
- - - - Of curved wood:
- - - - - Neither covered, nor upholstered with straw or cane
- - - - - Covered, upholstered with straw or cane
- - - Not folding
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
536
Code
Description
9401 71 00 00
9401 79 00 00
9401 80 00
10
21
29
30
90
9401 90 00
10
92
93
98
9402
9402 10 00
10
90
9402 90 00
11
19
90
9403
9403 10 00
10
21
23
29
31
39
91
92
93
99
9403 20
11 00
19 00
90
10
20
90
9403 30 00
10
20
90
9403 40 00
10
20
90
9403 50 00
10
20
90
9403 60 00
10
21
23
29
- Other seats, with metal frames:

- - Upholstered
- - Other
- Other seats:
- - - Of asbestos-cement, of cellulose fibre-cement and the like
- - - Other:
- - - - Of stone:
- - - - - Of marble
- - - - - Other
- - - - Of ceramics
- - - - Other
- Parts:
- - - Of wood
- - - Of other materials:
- - - - Suspension bases for drivers seats for vehicles of heading 8702
- - - - Plain, plated or not, trimmed or having only one carved pattern
- - - - Otherwise worked (carved or the like, inlaid, decorated with metal or any other application
that can be used for decorating)
Medical, surgical, dental or veterinary furniture (for example, operating tables, examination
tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar
chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles:
- Dentists, barbers or similar chairs and parts thereof:
- - - Dentists chairs and the like
- - - Other
- Other:
- - - Furniture:
- - - - Operating tables, tables for clinical examinations and the like
- - - - Other
- - - Parts
Other furniture and parts thereof:
- Metal furniture of a kind used in offices:
- - - Of iron (other than cast iron) or steel:
- - - - Unworked or not further worked than polished:
(1)
- - - - - Desks and other items of office furniture not exceeding desk height
(1)
- - - - - Other, exceeding the desk height :
- - - - - - Cupboards with doors, shutters or flaps
- - - - - - Filing, card-index and other cabinets
- - - - - - Other
- - - - Other:
- - - - - Otherwise plated or coated
- - - - - Painted
- - - Other:
(1)
- - - - Desks and other items of office furniture not exceeding desk height
- - - - Cupboards with doors, shutters or flaps
- - - - Filing, card-index and other cabinets
- - - - Other
- Other metal furniture:
- - - For attaching (nailed, etc.) or hung from the ceiling or from walls:
- - - - Other
- - - Other:
- - - - Beds
- - - - Drawing tables (not equipped)
- - - - Other
- Wooden furniture of a kind used in offices:
- - - Upholstered or button tufted
- - - Other, covered
- - - Other
- Wooden furniture of a kind used in the kitchen:
- - - Covered
- - - Other
- Wooden furniture of a kind used in the bedroom:
- - - Other, covered
- - - Other
- Other wooden furniture:
- - - For attaching (nailed, etc.) or hung from the ceiling or from walls
- - - Other:
- - - - Upholstered:
- - - - - For dining-rooms and lounges
- - - - - For shops
- - - - - Other
Rate of
duty (%)
35
35
35
35
35
35
35
35
7.5
35
35
7.5
7.5
7.5
7.5
7.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
Code
Description
31
33
39
90
9403 70 00 00
9403 80 00
10
21
29
30
40
50
90
9403 90 00
10
20
90
9404
9404 10 00
10
90
9404 21 00
10
90
9404 29 00
10
90
9404 30 00
10
91
99
9404 90 00
10
20
91
92
99
9405
9405 10
09
10
90
11 00
13 00
19 00
20
10
90
31 00
32 00
39 00
41 00
49 00
50
10
90
90 00
- - - - Other, covered:
- - - - - For dining-rooms and lounges
- - - - - For shops
- - - - - Other
- - - - Other
- Furniture of plastics
- Furniture of other materials, including cane, osier, bamboo or similar materials:
- - - Of asbestos-cement, of cellulose fibre-cement and the like
- - - Other:
- - - - Of stone:
- - - - - Of marble
- - - - - Other
- - - - Of ceramics
- - - - Of osier or of reed
- - - - Of rattan or rattan cores
- - - - Other
- Parts:
- - - Of base metal
- - - Of wood
- - - Other
Mattress supports; articles of bedding and similar furnishing (for example, mattresses,
quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered:
- Mattress supports:
- - - Metallic
- - - Other
- Mattresses:
- - Of cellular rubber or plastics, whether or not covered:
- - - Of sponge or cellular rubber
- - - Other
- - - With metal frames
- - - Other
- Sleeping bags:
- - - Incorporating electric heating elements
- - - Other:
- - - - Other
- Other:
- - - Incorporating electric heating elements
- - - Other:
- - - - Other:
- - - - - Pillows and bolsters
- - - - - Quilts and duvets
- - - - - Other
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a
permanently fixed light source, and parts thereof not elsewhere specified or included:
- Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for
lighting public open spaces or thoroughfares:
- - - Projectors:
- - - - Cold-daylight lamps, shadow-reducing, for operating theatres, whether or not modular
- - - - Other
- - - Other, of glass:
- - - - Of crystal
- - - - Of ordinary optical glass
- - - - Other
- - - Other, of base metal:
- - - - Chandelier trimmings
- - - - Other
- - - Other:
- - - - Of plastics
- - - - Of leather
- - - - Of gut, gold beaters skin, bladders or tendons
- - - - Of wood or wickerwork:
- - - - - Of wood
- - - - - Of wickerwork
- - - - Of stone or ceramics:
- - - - - Of stone
- - - - - Of ceramics
- - - - Other
537
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
2.5
20
20
20
20
20
20
20
20
20
20
20
20
20
20
538
Code
Description
9405 20
11 00
13 00
19
10
90
20 00
31 00
32 00
39 00
41 00
49 00
50
10
90
90 00
9405 30 00
10
90
9405 40
09 00
13 00
17 00
21 00
22 00
29 00
30
10
90
41 00
42 00
43 00
44 00
49 00
51 00
59 00
60
10
90
90 00
9405 50
11 00
13 00
19 00
20 00
31
10
90
39
11
19
91
99
41 00
42 00
49 00
51 00
59 00
60 00
90 00
- Electric table, desk, bedside or floor-standing lamps:

- - - Of glass:
- - - - Of crystal
- - - - Other:
- - - - - Spangle lamps
- - - - - Other
- - - Of base metal
- - - Other:
- - - - Of plastics
- - - - Of leather
- - - - - Of wood
- - - - - Of stone
- - - - Other
- Lighting sets of a kind used for Christmas trees:
- - - Of glass
- Other electrical lamps and lighting fittings:
- - - Projectors:
- - - - Cold-daylight lamps, shadow-reducing, for operating theatres, whether or not modular
- - - - For reproducing daylight of a temperature of 3 200 K to 5 600 K
- - - - Other
- - - Other:
- - - - Of glass:
- - - - - Of ordinary optical glass
- - - - - Other
- - - - - Specialized lamps
- - - - - Other
- - - - Other:
- - - - - Of vulcanized rubber (other than hard rubber)
- - - - - Of hard rubber
- - - - - Of leather
- - - - - Of gut, gold beaters skin, bladders or tendons
- - - - - Of wood or wickerwork:
- - - - - - Of wood
- - - - - - Of wickerwork
- - - - - Of stone or ceramics:
- - - - - - Of stone
- - - - - - Of ceramics
- - - - - Other
- Non-electrical lamps and lighting fittings:
- - - Of glass:
- - - - Of crystal
- - - - Other
- - - - Miners safety lamps
- - - - Other:
- - - - - Lamps for vehicles, portable lamps:
- - - - - - Lamps for vehicles
- - - - - - Portable lamps
- - - - - Other:
- - - - - - Hurricane lamps
- - - - - - Incandescent gas mantle lamps
- - - - - - Other:
- - - - - - - Of copper
- - - - - - - Other
- - - Other:
- - - - Of plastics
- - - - Of leather
- - - - - Of wood
- - - - Of stone
- - - - Other
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
2.5
2.5
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
27.5
35
35
35
7.5
7.5
7.5
35
35
35
35
35
35
35
35
35
35
35
Code
Description
9405 60
11 00
13 00
19 00
21 00
22 00
23 00
29
10
90
31 00
32 00
39 00
41 00
49 00
50
10
90
60 00
90 00
9405 91
20 00
80
11
19
91
92
93
99
9405 92
10 00
90 00
9405 99
10 00
21 00
22 00
23 00
29
10
90
31 00
39 00
40 00
51 00
59 00
61 00
69 00
71 00
79 00
91 00
92 00
93 00
94
10
90
99 00
- Illuminated signs, illuminated name-plates and the like:

- - - Of glass:
- - - - Of crystal
- - - - Other
- - - - Plates specially designed for motor vehicles
- - - - Road name-plates
- - - - Road sign-plates
- - - - Other:
- - - - - Of non-ferrous base metal, not engraved
- - - - - Other
- - - Other:
- - - - Of plastics
- - - - Of leather
- - - - - Of wood
- - - - - Of stone
- - - - Of asbestos-cement, of cellulose fibre-cement and the like
- - - - Other
- Parts:
- - Of glass:
- - - For projectors
- - - Other:
- - - - Facetted glass and chandelier trimmings such as balls, pear-shaped drops, flower-shaped
pieces, pendants, small plates and the like:
- - - - - Other
- - - - Other (diffusers, ceiling lights, fitting troughs, lamp bowls, cups, shades, globes and similar
articles):
- - - - - Of ordinary optical glass
- - - - - Other
- - - - Other
- - Of plastics:
- - - Other
- - Other:
- - - Other:
- - - - - For sign-plates, name-plates, advertisement plates, address-plates and the like:
- - - - - - Specially designed for motor vehicles
- - - - - - Road name-plates
- - - - - - Road sign-plates
- - - - - - Other:
- - - - - - - Of non-ferrous base metal, not engraved
- - - - - - - Other
- - - - - For lighting appliances, lamps and chandeliers:
- - - - - - Frames for lampshades:
- - - - - - - Of iron or steel
- - - - - - - Other
- - - - - - Other
- - - - Of rubber:
- - - - - Of vulcanized rubber (other than hard rubber)
- - - - - Of hard rubber
- - - - Of goldbeaters skin, of bladders or of tendons:
- - - - - Of leather
- - - - - Of gut, gold beaters skin, bladders or tendons
- - - - - Of wood
- - - - Other:
- - - - - Of paper pulp, paper, paperboard or cellulose wadding
- - - - - Of yarn, twine, cordage, ropes or cables
- - - - - Of woven fabrics
- - - - - Of stone or ceramics:
- - - - - - Of stone
- - - - - - Of ceramics
- - - - - Other
539
Rate of
duty (%)
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
27.5
2.5
35
35
35
35
35
35
2.5
7.5
2.5
35
35
35
35
35
35
35
7.5
35
35
35
35
35
35
35
35
35
35
35
35
540
Code
9406 00
10 00
21 00
29 00
30 00
40 00
91 00
92 00
99 00
(1)
Description
Prefabricated buildings:
- - - Of plastics
- - - Of wood:
- - - - Other
- - - Of cement, concrete or artificial stone, whether or not reinforced, including slag cement or
granite
- - - Of ceramics
- - - Other:
- - - - Prefabricated buildings with openings and entrances made solely of densified building timber with assembly accessories, sandwich boards filled with mineral wool whether or not incorporating tubes, pipes or conduits and fittings therefor, sandwich board floors and roofs
capable of incorporating ventilation tubes and pipes
- - - - Other
Desks can be up to 80 cm high
Rate of
duty (%)
35
35
35
35
35
35
2.5
35
541
CHAPTER 95
TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF
NOTES
a) Candles (heading 3406);
b) fireworks or other pyrotechnic articles of heading 3604;
c) yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39,
heading 4206 or Section XI;
d) sports bags or other containers of heading 4202, 4303 or 4304;
e) sports clothing or fancy dress, of textiles, of Chapter 61 or 62;
f) textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;
g) sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65;
h) walking-sticks, whips, riding-crops or the like (heading 6602), or parts thereof (heading 6603);
ij) unmounted glass eyes for dolls or other toys, of heading 7018;
k) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
l) bells, gongs or the like of heading 8306;
m) pumps for liquids (heading 8413), filtering or purifying machinery and apparatus for liquids or gases (heading 8421), electric motors (heading 8501), electric transformers (heading 8504) or radio remote control apparatus (heading 8526);
n) sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;
o) childrens bicycles (heading 8712);
p) sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of
wood);
q) spectacles, goggles or the like, for sports or outdoor games (heading 9004);
r) decoy calls or whistles (heading 9208);
s) arms or other articles of Chapter 93;
t) electric garlands of all kinds (heading 9405);
u) racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material);
or
v) tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen,
kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).
2. This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.
3. Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter
are to be classified with those articles.
4. Subject to the provisions of Note 1 above, heading 9503 applies, inter alia, to articles of this heading combined with one or
more items, which cannot be considered as sets under the terms of General Interpretative Rule 3 b), and which, if presented
separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.
5. Heading 9503 does not cover articles which, on account of their design, shape or constituent material are identifiable as intended exclusively for animals, for example, pet toys (classification in their own appropriate heading).
Code
Description
9501 00
10 00
90
11
19
91
99
9502
9502 10 00
10
90
9502 91 00
10
90
9502 99 00
10
90
Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal
cars); dolls carriages:
- - - Bicycles (including tricycles), not motorized
- - - Other:
- - - - Of plastics:
- - - - - Dolls carriages
- - - - - Other
- - - - Other:
- - - - - Dolls carriages
- - - - - Other
Dolls representing only human beings:
- Dolls, whether or not dressed:
- - - Of plastics
- - - Other
- - Garments and accessories therefor, footwear and headgear:
- - - Of plastics
- - - Other
- - Other:
- - - Of plastics
- - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
542
Code
Description
9503
9503 10 00
10
90
9503 20 00
10
20
30
40
50
90
9503 30 00
10
20
30
40
50
90
9503 41 00
10
20
30
90
9503 49 00
10
20
30
40
50
90
9503 50 00
10
90
9503 60 00
10
20
30
40
50
90
9503 70 00 00
9503 80 00
10
91
99
9503 90 00
10
20
30
41
49
50
60
90
9504
9504 10 00 00
9504 20
10 00
90
10
90
9504 30 00
10
90
9504 40 00 00
Other toys, reduced-size ("scale") models and similar recreational models, working or not;
puzzles of all kinds:
- Electric trains, including tracks, signals and other accessories therefor:
- - - Of wood
- - - Other
- Reduced-size (scale) model assembly kits, whether or not working models, excluding those of
subheading 9503 10:
- - - Of wood
- - - Of plastics
- - - Of metal
- - - Of rubber
- - - Other
- Other construction sets and constructional toys:
- - - Of wood
- - - Of plastics
- - - Of metal
- - - Of rubber
- - - Other
- Toys representing animals or non-human creatures:
- - Upholstered:
- - - Of plastics
- - - Of rubber
- - - Other
- - Other:
- - - Of wood
- - - Of plastics
- - - Of metal
- - - Of rubber
- - - Other
- Toy musical instruments and apparatus:
- - - Of wood
- - - Other
- Puzzles:
- - - Of wood
- - - Of plastics
- - - Of metal
- - - Of rubber
- - - Other
- Other toys, put up in sets or outfits
- Other toys and models, incorporating a motor:
- - - Of wood
- - - Other:
- - - - Electric car racing sets, and their elements
- - - - Projectors and other optical toys
- Other:
- - - Of wood
- - - Other:
- - - - Toy weapons
- - - - Other:
- - - - - Of metal:
- - - - - - Die-cast miniature models
- - - - - - Other
- - - - - Of woven fabrics
- - - - - Of rubber
- - - - - Other
Articles for funfair, table or parlour games, including pintables, billiards, special tables for
casino games and automatic bowling alley equipment:
- Video games of a kind used with a television receiver
- Articles and accessories for billiards:
- - - Billiards chalks
- - - Other:
- - - - Russian billiards, Japanese billiards and the like, table billiards
- - - - Other
- Other games, operated by coins, banknotes (paper currency), discs or other similar articles,
other than bowling alley equipment:
- - - Gambling machines offering cash or tokens as prizes, other machines for games of skill or
chance offering goods or other prizes for bets
- - - Other
- Playing cards
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
35
Code
Description
9504 90 00
543
Rate of
duty (%)
- Other:
- - - Toy playing cards
- - - Special tables for casino or parlour games
- - - Other, including accessories
7.5
7.5
7.5
9505
9505 10 00 00
9505 90 00 00
Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes:
- Articles for Christmas festivities
- Other
7.5
7.5
9506
Articles and equipment for general physical exercise, gymnastics, athletics, other sports
(including table-tennis) or outdoor games, not specified or included elsewhere in this
Chapter; swimming pools and paddling pools:
- Snow-skis and other snow-ski equipment:
- - Skis
- - Ski-fastenings (ski-bindings)
- - Other:
- - - Ski sticks and snowshoes
- - - Other
- Water-skis, surf-boards, sailboards and other water-sport equipment:
- - Sailboards
- - Other
- Golf clubs and other golf equipment:
- - Clubs, complete
- - Bullets
- - Other
- Articles and equipment for table-tennis:
- - - Made up table-tennis nets
- - - Other
- Tennis, badminton or similar rackets, whether or not strung:
- - Lawn-tennis rackets, whether or not strung
- - Other
- Balls, other than golf balls and table-tennis balls:
- - Lawn-tennis balls
- - Inflatable
- - Other
- Ice skates and roller skates, including skating boots with skates attached
- Other:
- - Articles and equipment for general physical exercise, gymnastics or athletics
- - Other:
- - - Cricket pads, gaiters, shinpads and similar articles, and parts thereof:
- - - - Of leather, leather substitutes or rubber
- - - - Of textile materials:
- - - - - Of knitted or crocheted fabrics
- - - - - Other
- - - Other:
- - - - Articles for cricket and polo
- - - - Other
10
20
90
9506 11 00 00
9506 12 00 00
9506 19 00
10
90
9506 21 00 00
9506 29 00 00
9506 31 00 00
9506 32 00 00
9506 39 00 00
9506 40 00
10
90
9506 51 00 00
9506 59 00 00
9506 61 00 00
9506 62 00 00
9506 69 00 00
9506 70 00 00
9506 91 00 00
9506 99
10
10
21
29
90
90
10
90
9507
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
20
90
Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and
similar nets; decoy birds (other than those of heading 9208 or 9705) and similar hunting
or shooting requisites:
- Fishing rods
- Fish-hooks, whether or not snelled:
- - - Fish-hooks, unmounted
- - - Other
- Fishing reels
- Other:
- - - Fish landing nets, butterfly nets and similar nets; other line fishing tackle (mounted lines, fishing floats, reels, artificial bait, etc.)
- - - Decoy birds, lark mirrors and similar articles used for hunting
- - - Other
7.5
7.5
9508 10 00 00
9508 90 00 00
Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses and travelling menageries; travelling theatres:
- Travelling circuses and travelling menageries
- Other
7.5
7.5
9507 10 00 00
9507 20 00
10
90
9507 30 00 00
9507 90 00
10
9508
7.5
2.5
2.5
7.5
7.5
544
CHAPTER 96
NOTES
a) pencils for cosmetic or toilet uses (Chapter 33);
b) articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);
c) imitation jewellery (heading 7117);
d) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
e) cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; heading 9601 or 9602
applies, however, to separately presented handles or other parts of such articles;
f) articles of Chapter 90 (for example, spectacle frames (heading 9003), mathematical drawing pens (heading 9017), brushes
of a kind specialized for use in dentistry or for medical, surgical or veterinary purposes (heading 9018));
g) articles of Chapter 91 (for example, clock or watch cases);
h) musical instruments or parts or accessories thereof (Chapter 92);
ij) articles of Chapter 93 (arms and parts thereof);
k) articles of Chapter 94 (for example, furniture, lamps and lighting fittings);
l) articles of Chapter 95 (toys, games, sports requisites); or
m) works of art, collectors pieces or antiques (Chapter 97).
2. In heading 9602 the expression vegetable or mineral carving material means:
a) hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom);
b) amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.
3. In heading 9603 the expression prepared knots and tufts for broom or brush making applies only to unmounted knots and tufts
of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which
require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation.
4. Articles of this Chapter, other than those of headings 9601 to 9606 or 9615, remain classified in the Chapter whether or not
composed wholly or partly of precious metal or of metal clad with precious metal, of natural or cultured pearls, or precious or
semi-precious stones (natural, synthetic or reconstructed). However, headings 9601 to 9606 and 9615 include articles in
which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or
metal clad with precious metal constitute only minor constituents.
Code
Description
9601
9601 10 00
10
90
9601 90
10 00
90
01
09
11
19
21
29
31
39
40
50
61
69
70
91
99
Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal
carving material, and articles of these materials (including articles obtained by moulding):
- Worked ivory and articles of ivory:
- - - Plates, sheets, rods, tubes, pipes, discs and the like, not polished or otherwise worked
- - - Other
- Other:
- - - Other:
- - - - Worked tortoise-shell (including articles thereof):
- - - - - Plates, sheets, rods, tubes, pipes, discs and the like, not polished or otherwise worked
- - - - - Other
- - - - Worked mother-of-pearl (including articles thereof):
- - - - - Plates, sheets, rods, tubes, pipes, discs and the like, not polished or otherwise worked (including Jerusalem pearls)
- - - - - Other
- - - - Worked bone (including articles thereof):
- - - - - Other
- - - - Worked coral (including articles thereof):
- - - - - Combined with other materials:
- - - - - - Unmounted
- - - - - - Mounted
- - - - - Other
- - - - Worked horn and antlers (including articles thereof):
- - - - - Roughly ground
- - - - - Articles:
- - - - - - Cutlery handles and table cutlery
- - - - - - Other
- - - - Worked quills
- - - - Other animal carving materials, worked (including articles thereof):
- - - - - Other
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Code
Description
9602 00
10
10
90
20
20
31
39
41
49
51
59
30 00
90
60
70
91
99
9603
9603 10 00 00
9603 21 00 00
9603 29
10
10
90
90
10
90
9603 30 00 00
9603 40 00 00
9603 50
10
10
90
90
10
90
9603 90
10 00
20 00
90
11
19
91
93
99
Worked vegetable or mineral carving material and articles of these materials; moulded or
carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes,
and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin:
- - - Vegetable carving material (corozo, nut, hard seeds, etc.):
- - - - Plates, sheets, rods, tubes, pipes, discs and the like, not polished or otherwise worked
- - - - Other
- - - Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral
substitutes for jet:
- - - - Plates, sheets, rods, tubes, pipes, discs and the like, not polished or otherwise worked
- - - - Other:
- - - - - Meerschaum and agglomerated meerschaum:
- - - - - - Roughly ground
- - - - - - Articles
- - - - - Amber and agglomerated amber:
- - - - - Jet and mineral substitutes for jet:
- - - Paraffin rings for bobbin winders
- - - Other:
- - - - Artificial honeycombs
- - - - Other:
- - - - - Unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin
- - - - - Other articles (of stearin, etc.):
- - - - - - Of copal
- - - - - - Other
Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters;
prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees
(other than roller squeegees):
- Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or
without handles
- Tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet
brushes for use on the person, including such brushes constituting parts of appliances:
- - Tooth brushes, including dental-plate brushes
- - Other:
- - - Constituting parts of appliances:
- - - - With knots or tufts of metal wire
- - - - With knots or tufts of other materials
- - - Other:
- - - - Shaving brushes
- - - - Other
- Artists' brushes, writing brushes and similar brushes for the application of cosmetics
- Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603 30); paint
pads and rollers
- Other brushes constituting parts of machines, appliances or vehicles:
- - - Brushes constituting parts of textile machines:
- - - Other:
- Other:
- - - Hand-operated mechanical floor sweepers, not motorized
- - - Feather dusters
- - - Other:
- - - - Prepared knots and tufts for broom or brush making:
- - - - - For shaving brushes
- - - - - Other
- - - - Other:
- - - - - Of single-piece moulded rubber, whether with or with a handle, and squeegees
- - - - - Paint rollers
- - - - - Other
545
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
2.5
7.5
7.5
7.5
7.5
35
2.5
35
35
35
35
35
35
2.5
2.5
35
35
27.5
35
35
35
35
35
35
9604 00 00 00
Hand sieves and hand riddles
35
9605 00 00 00
Travel sets for personal toilet, sewing or shoe or clothes cleaning
7.5
9606
Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts
of these articles; button blanks:
- Press-fasteners, snap-fasteners and press-studs and parts therefor:
- - - Press-fasteners and the like
- - - Parts
2.5
2.5
9606 10
10 00
90 00
546
Code
Description
9606 21 00 00
9606 22 00 00
9606 29 00 00
9606 30 00
10
90
9607
9607 11 00 00
9607 19 00 00
9607 20 00
10
90
9608
- Buttons:
- - Of plastics, not covered with textile material
- - Of base metal, not covered with textile material
- - Other
- Button moulds and other parts of buttons; button blanks:
- - - Button blanks
- - - Parts
Slide fasteners and parts thereof:
- Slide fasteners:
- - Fitted with chain scoops of base metal
- - Other
- Parts:
- - - Parts of fasteners with chain scoops of base metal
- - - Other
10 00
90
10
90
Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; penholders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609:
- Ball point pens:
- - - Wholly or partly of precious metal or of metal clad with precious metal
- - - Other
- Felt tipped and other porous-tipped pens and markers:
- - - Other
- Fountain pens, stylograph pens and other pens:
- - Indian ink drawing pens:
- - - Other
- - Other:
- - - Other
- Propelling or sliding pencils:
- - - Other
- Sets of articles from two or more of the foregoing subheadings
- Refills for ball point pens, comprising the ball point and ink-reservoir
- Other:
- - Pen nibs and nib points:
- - - Pen nibs:
- - - - Of gold
- - - - Of other materials:
- - - - - Of platinum, of silver or of metal clad with precious metal
- - - - - Other
- - - Other:
- - - - Other
- - Other:
- - - Other:
- - - - Parts turned from bars, rods, profiles or wire, of base metals
- - - - Other
9609 10 00 00
9609 20 00 00
9609 90 00
10
20
30
40
90
Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors chalks:
- Pencils and crayons, with leads encased in a rigid sheath
- Pencil leads, black or coloured
- Other:
- - - Writing or drawing chalks, tailors chalks
- - - Slate pencils, uncoated
- - - Pencils and crayons other than those encased in a rigid sheath or of slate
- - - Pastels and drawing charcoals
- - - Other
9608 10
10 00
90 00
9608 20
10 00
90 00
9608 31
10 00
90 00
9608 39
10 00
90 00
9608 40
10 00
90 00
9608 50 00 00
9608 60 00 00
9608 91
10 00
21 00
29 00
91 00
99 00
9608 99
9609
9610 00 00
10
90
Slates and boards, with writing or drawing surfaces, whether or not framed:
- - - Slates and boards of natural or agglomerated slate
- - - Other
10
90
Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand
printing sets incorporating such composing sticks:
- - - Not automatic
- - - Pump
9611 00 00
Rate of
duty (%)
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
7.5
35
7.5
35
7.5
35
7.5
35
7.5
35
35
2.5
7.5
7.5
35
7.5
35
7.5
35
35
2.5
2.5
20
2.5
2.5
2.5
2.5
27.5
27.5
35
35
Code
Description
9612
9612 10
10 00
90 00
9612 20 00 00
9613
9613 10 00
10
91
99
9613 20 00
10
91
99
9613 80 00
11
19
21
29
30
91
99
9613 90 00
10
91
99
9614
9614 20 00
11
19
90
9614 90 00
11
19
91
99
9615
9615 11
10 00
90 00
9615 19
10 00
90 00
9615 90
10 00
21 00
29 00
90
10
90
9616
9616 10 00
10
90
9616 20 00 00
Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether
or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes:
- Ribbons:
- - - Ribbons for printers, for the Maghreb Arabe Presse Agency
- - - Other
- Ink-pads
Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts
thereof other than flints and wicks:
- Pocket lighters, gas fuelled, non-refillable:
- - - Other:
- - - - C.K.D.
- - - - Other
- Pocket lighters, gas fuelled, refillable:
- - - Other:
- - - - C.K.D.
- - - - Other
- Other lighters:
- - - Lighters, including table lighters:
- - - - Of precious metal or of metal clad with precious metal:
- - - - - For gas fuel
- - - - - Other
- - - - Other:
- - - - - For gas fuel:
- - - - - - C.K.D.
- - - - - - Other
- - - - - Other
- - - Other:
- - - - Cigar lighters for motor vehicles
- - - - Other
- Parts:
- - - Other:
- - - - For cigar lighters for motor vehicles
- - - - Other
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof:
- Pipes and pipe bowls:
- - - Of wood or root:
- - - - Roughly shaped blocks for the manufacture of pipes
- - - - Other
- - - Other
- Other:
- - - Cigarette and cigar holders; stems and mouthpieces for pipes, for cigar and cigarette holders:
- - - - In whole or in part of precious metal or of metal clad with precious metal
- - - - Other
- - - Other parts:
- - - - Other
Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the
like, other than those of heading 8516, and parts thereof:
- Combs, hair-slides and the like:
- - Of hard rubber or plastics:
- - - Ornamental, of plastics
- - - Other
- - Other:
- - - In whole or in part of ivory, tortoise-shell, yellow horn or amber
- - - Other
- Other:
- - - Of aluminium:
- - - - Ornamental
- - - - Other
- - - Other:
- - - - Of plastics
- - - - Other
Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and
pads for the application of cosmetics or toilet preparations:
- Scent sprays and similar toilet sprays, and mounts and heads therefor:
- - - Scent sprays, mounted
- - - Mounts and heads
- Powder-puffs and pads for the application of cosmetics or toilet preparations
547
Rate of
duty (%)
7.5
2.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
35
35
35
35
35
35
35
35
35
2.5
2.5
35
548
Code
Description
9617 00 00
10
20
91
99
9618 00 00 00
Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than
glass inners:
- - - Vacuum flasks and other vacuum vessels complete with cases, of a capacity not exceeding
0.75 litre
- - - Other:
- - - - Vacuum flasks and other vacuum vessels complete with cases, of a capacity exceeding
0.75 litre
- - - - Parts (other than glass inners):
- - - - - Wholly of paperboard or of vulcanized fibre, whether or not covered with paper or woven
fabric
- - - - - Other
Tailors dummies and other lay figures; automata and other animated displays used for
shop window dressing
Rate of
duty (%)
7.5
7.5
7.5
7.5
7.5
549
SECTION XXI
WORKS OF ART, COLLECTORS PIECES AND ANTIQUES
CHAPTER 97
NOTES
a) unused postage or revenue stamps, postal stationery (stamped paper) or the like of heading 4907;
b) theatrical scenery, studio back-cloths or the like, of painted canvas (heading 5907) except if they may be classified in
heading 9706; or
c) pearls, natural or cultured, or precious or semi-precious stones (headings 7101 to 7103).
2. For the purposes of heading 9702, the expression original engravings, prints and lithographs means impressions produced
directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the
process or of the material employed by him, but not including any mechanical or photomechanical process.
3. Heading 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.
4. a) Subject to Notes 1 to 3 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of
the Nomenclature.
b) Heading 9706 does not apply to articles of the preceding headings of this Chapter.
5. Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to
be classified with those articles, provided they are of a kind and of a value normal to those articles. Frames which are not of
a kind or of a value normal to the articles referred to in this Note are to be classified separately.
Rate of
duty (%)
Code
Description
9701 10 00 00
9701 90
10 00
20 00
90 00
Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages
and similar decorative plaques:
- Paintings, drawings and pastels
- Other:
- - - Of wood
- - - Of cork
- - - Other
9702 00 00 00
Original engravings, prints and lithographs
7.5
9703 00 00 00
Original sculptures and statuary, in any material
7.5
9704 00 00 00
Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading No. 4907
7.5
9705 00 00 00
Collections and collectors pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest
7.5
9706 00 00 00
Antiques of an age exceeding one hundred years
7.5
9701
7.5
7.5
7.5
7.5
550
TABLE OF CONTENTS
General principals...............................................................................................................................
General Rules for the interpretation of the Harmonized system ........................................................
1
9
SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS
Chapter
Chapter
Chapter
Chapter
1
2
3
4
Chapter
Live animals .......................................................................................................................................

Meat and edible meat offal ................................................................................................................
Fish and crustaceans, molluscs and other aquatic invertebrates.......................................................
Dairy produce; birds eggs; natural honey; edible products of animal origin, not elsewhere
specified or included ...........................................................................................................................
Products of animal origin, not elsewhere specified or included..........................................................
10
13
18
24
30
SECTION II
VEGETABLE PRODUCTS
Chapter 6
Chapter 7
Chapter 8
Chapter 9
Chapter 10
Chapter 11
Chapter 12
Chapter 13
Chapter 14
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage ...............
Edible vegetables and certain roots and tubers ................................................................................
Edible fruit and nuts; peel of citrus fruit or melons .............................................................................
Coffee, tea, mate and spices .............................................................................................................
Cereals ..............................................................................................................................................
Products of the milling industry; malt; starches; inulin; wheat gluten ................................................
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal
plants; straw and fodder ....................................................................................................................
Lac; gums, resins and other vegetable saps and extracts ................................................................
Vegetable plaiting materials; vegetable products not elsewhere specified or included .....................
32
34
39
42
44
46
50
54
55
SECTION III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE
PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
Chapter 15
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or
vegetable waxes ................................................................................................................................
57
SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO
AND MANUFACTURED TOBACCO SUBSTITUTES
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
16
17
18
19
20
21
22
23
24
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates .................

Sugars and sugar confectionery ........................................................................................................
Cocoa and cocoa preparations ..........................................................................................................
Preparations of cereals, flour, starch or milk; pastrycooks products ................................................
Preparations of vegetables, fruit, nuts or other parts of plants ..........................................................
Miscellaneous edible preparations ....................................................................................................
Beverages, spirits and vinegar ..........................................................................................................
Residues and waste from the food industries; prepared animal fodder ............................................
Tobacco and manufactured tobacco substitutes ...............................................................................
62
65
69
71
75
83
86
90
93
SECTION V
MINERAL PRODUCTS
Chapter 25
Chapter 26
Chapter 27
Salt; sulphur; earths and stone; plastering materials, lime and cement ............................................
Ores, slag and ash .............................................................................................................................
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
94
99
101
SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Chapter 28
Chapter
Chapter
Chapter
Chapter
29
30
31
32
Chapter 33
Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of

radioactive elements or of isotopes ...................................................................................................
Organic chemicals .............................................................................................................................
Pharmaceutical products ...................................................................................................................
Fertilizers ...........................................................................................................................................
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring
matter; paints and varnishes; putty and other mastics; inks ..............................................................
Essential oils and resinoids; perfumery, cosmetic or toilet preparations ...........................................
106
116
135
145
148
151
Chapter 34
Chapter
Chapter
Chapter
Chapter
35
36
37
38
Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial

waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling
pastes, dental waxes and dental preparations with a basis of plaster ............................................
Albuminoidal substances; modified starches; glues; enzymes ..........................................................
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
Photographic or cinematographic goods ...........................................................................................
Miscellaneous chemical products ......................................................................................................
551
154
157
159
161
165
SECTION VII
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
Chapter 39
Chapter 40
Plastics and articles thereof ...............................................................................................................

Rubber and articles thereof ...............................................................................................................
173
194
SECTION VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF;
SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR
CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
Chapter 41
Chapter 42
Chapter 43
Raw hides and skins (other than furskins) and leather ......................................................................
Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles
of animal gut (other than silk-worm gut) ............................................................................................
Furskins and artificial fur; manufactures thereof ................................................................................
202
210
213
SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES
OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER
PLAITING MATERIALS; BASKETWARE AND WICKERWORK
Chapter 44
Chapter 45
Chapter 46
Wood and articles of wood; wood charcoal .......................................................................................

Cork and articles of cork ....................................................................................................................
Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork ..........
214
226
227
SECTION X
RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD;
PAPER AND PAPERBOARD AND ARTICLES THEREOF
Chapter 47
Chapter 48
Chapter 49
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or
paperboard ........................................................................................................................................
Paper and paperboard; articles of paper pulp, of paper or of paperboard ........................................
Printed books, newspapers, pictures and other products of the printing industry; manuscripts,
typescripts and plans .........................................................................................................................
229
231
248
SECTION XI
TEXTILES AND TEXTILE ARTICLES
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
50
51
52
53
54
55
56
57
58
59
Chapter
Chapter
Chapter
Chapter
60
61
62
63
Silk .....................................................................................................................................................
Wool, fine or coarse animal hair; horsehair yarn and woven fabric ...................................................
Cotton ................................................................................................................................................
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn .....................................
Man-made filaments; strip and the like of man-made textile materials ..............................................
Man-made staple fibres .....................................................................................................................
Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
Carpets and other textile floor coverings ...........................................................................................
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery .......................
Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for
industrial use ......................................................................................................................................
Knitted or crocheted fabrics ...............................................................................................................
Articles of apparel and clothing accessories, knitted or crocheted ....................................................
Articles of apparel and clothing accessories, not knitted or crocheted ..............................................
Other made up textile articles; sets; worn clothing and worn textile articles; rags ............................
254
256
260
281
285
294
307
311
313
318
322
327
334
342
SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS,
SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF;
PREPARED FEATHERS AND ARTICLES MADE THEREWITH;
Chapter 64
Chapter 65
Footwear, gaiters and the like; parts of such articles ........................................................................

Headgear and parts thereof ...............................................................................................................
347
352
552
Chapter 66
Chapter 67
Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof ...........
Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of
human hair .........................................................................................................................................
354
355
SECTION XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR
MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
Chapter 68
Chapter 69
Chapter 70
Articles of stone, plaster, cement, asbestos, mica or similar materials .............................................

Ceramic products ...............................................................................................................................
Glass and glassware .........................................................................................................................
356
360
363
SECTION XIV
PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND
ARTICLES THEREOF; IMITATION JEWELLERY; COIN
Chapter 71
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with
precious metal, and articles thereof; imitation jewellery; coin ............................................................
371
SECTION XV
BASE METALS AND ARTICLES OF BASE METAL
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
Chapter
72
73
74
75
76
77
78
79
80
81
82
83
Iron or steel ........................................................................................................................................

Articles of iron or steel .......................................................................................................................
Copper and articles thereof ...............................................................................................................
Nickel and articles thereof .................................................................................................................
Aluminium and articles thereof ..........................................................................................................
(Reserved for possible future use in the Harmonized System)
Lead and articles thereof ...................................................................................................................
Zinc and articles thereof ....................................................................................................................
Tin and articles thereof ......................................................................................................................
Other base metals; cermets; articles thereof .....................................................................................
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal ...............
Miscellaneous articles of base metal .................................................................................................
377
396
408
418
421
426
428
430
432
436
441
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
Chapter 84
Chapter 85
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof ..............................
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 ....................
445
474
SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
Chapter 86
Chapter 87
Chapter 88
Chapter 89
Railway and tramway locomotives, rolling-stock and parts thereof; railway or tramway track
fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling
equipment of all kinds ........................................................................................................................
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof ................
Aircraft, spacecraft, and parts thereof ...............................................................................................
Ships, boats and floating structures ..................................................................................................
496
499
515
517
SECTION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING,
PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS;
CLOCKS AND WATCHES; MUSICAL INSTRUMENTS;
PARTS AND ACCESSORIES THEREOF
Chapter 90
Chapter 91
Chapter 92
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical

instruments and apparatus; parts and accessories thereof ...............................................................
Clocks and watches and parts thereof ..............................................................................................
Musical instruments; parts and accessories of such articles .............................................................
SECTION XIX
518
528
531
Chapter 93
Arms and ammunition; parts and accessories thereof ......................................................................
553
532
SECTION XX
Chapter 94
Chapter 95
Chapter 96
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps
and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates
and the like; prefabricated buildings ..........................................................................................................
Toys, games and sports requisites; parts and accessories thereof ...................................................
Miscellaneous manufactured articles ................................................................................................
535
541
544
SECTION XXI
Chapter 97
Works of art, collectors pieces and antiques ....................................................................................
549

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BUREAU INTERNATIONAL DES TARIFS DOUANIERS

INTERNATIONAL CUSTOMS TARIFFS BUREAU

THE INTERNATIONAL CUSTOMS JOURNAL

BULLETIN INTERNATIONAL DES DOUANES

THE INTERNATIONAL CUSTOMS JOURNAL

THIS PUBLICATION IS ALSO AVAILABLE IN

EXEMPLARY LIST OF TARIFFS AND SUPPLEMENTS PUBLISHED IN ENGLISH

MOROCCO - No. 132 (15th Edition)

MOROCCO - No. 132 (15th Edition)

MOROCCO - No. 132 (15th Edition)

live animals born or reared there;

MOROCCO - No. 132 (15th Edition)

MOROCCO - No. 132 (15th Edition)

MOROCCO - No. 132 (15th Edition)

MOROCCO - No. 132 (15th Edition)

MOROCCO - No. 132 (15th Edition)

General rules for the interpretation of the Harmonized System

MOROCCO - No. 132 (15th Edition)

Live horses, asses, mules and hinnies:

MOROCCO - No. 132 (15th Edition)

Live sheep and goats:

MOROCCO - No. 132 (15th Edition)

- Reptiles (including snakes and turtles):

In accordance with official zootechnical standards.

MOROCCO - No. 132 (15th Edition)

Meat of bovine animals, fresh or chilled:

MOROCCO - No. 132 (15th Edition)

Meat of swine, fresh, chilled or frozen:

Meat of sheep or goats, fresh, chilled or frozen:

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

MOROCCO - No. 132 (15th Edition)

MOROCCO - No. 132 (15th Edition)

Other meat and edible meat offal, fresh, chilled or frozen:

MOROCCO - No. 132 (15th Edition)

Usual commercial tolerance of 10% on the weight of the flat cakes.

MOROCCO - No. 132 (15th Edition)

MOROCCO - No. 132 (15th Edition)

- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae),

MOROCCO - No. 132 (15th Edition)

- Other fish, excluding livers and roes:

MOROCCO - No. 132 (15th Edition)

MOROCCO - No. 132 (15th Edition)

MOROCCO - No. 132 (15th Edition)

MOROCCO - No. 132 (15th Edition)

MOROCCO - No. 132 (15th Edition)

- Of a fat content, by weight, exceeding 6%:

MOROCCO - No. 132 (15th Edition)

MOROCCO - No. 132 (15th Edition)

- - - - - - In other solid forms:

MOROCCO - No. 132 (15th Edition)

- - - - - In other solid forms:

MOROCCO - No. 132 (15th Edition)

Edible products of animal origin, not elsewhere specified or included

MOROCCO - No. 132 (15th Edition)

MOROCCO - No. 132 (15th Edition)

Natural sponges of animal origin:

MOROCCO - No. 132 (15th Edition)

MOROCCO - No. 132 (15th Edition)

MOROCCO - No. 132 (15th Edition)

Potatoes, fresh or chilled:

Tomatoes, fresh or chilled:

MOROCCO - No. 132 (15th Edition)

Cucumbers and gherkins, fresh or chilled:

Leguminous vegetables, shelled or unshelled, fresh or chilled: