# Commission Regulation (EC) No 1359/95 of 13 June 1995 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, and repealing Regulation (EEC) No 802/80

EU Regulation No 1359/1995 · adopted 13 June 1995

Commission Regulation (EC) No 1359/95 of 13 June 1995 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, and repealing Regulation (EEC) No 802/80

PDFs: Printed copy https://openlegislation.uk/eu-regulation-1995-1359/pdf/eur_19951359_adopted_en.pdf

## Introductory text

Commission Regulation (EC) No 1359/95
of 13 June 1995
amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, and repealing Regulation (EEC) No 802/80
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, and in particular Articles 9 and 12 thereof,
Whereas Regulation (EEC) No 2658/87 established a goods nomenclature, hereinafter called the ‘combined nomenclature’, to meet, at one and the same time, the requirements both of the Common Customs Tariff and of the external trade statistics of the Community;
Whereas Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Regulation (EEC) No 2658/87 which entered into force on 1 January 1995 took into account:
changes in requirements relating to statistics and commercial policy, in particular by virtue of Council Decision 94/800/EC of 22 December 1994 concerning the conclusion on behalf of the European Community, as regards matters within its competence, of the agreements reached in the Uruguay Round multilateral negotiations (1986-1994) and Council Regulation (EC) No 3231/94 of 22 December 1994 concerning certain measures resulting from the conclusion of negotiations under Article XXIV:6 and other measures necessary for simplification purposes,
the need to align or clarify texts;
Whereas it is necessary to implement, with effect from 1 July 1995, certain tariff measures, in particular for agricultural products as defined within the framework of the Uruguay Round multilateral negotiations;
Whereas it is appropriate for the Commission to adopt by means of a regulation to apply from 1 July 1995, a complete version of the combined nomenclature together with the corresponding autonomous and conventional rates of duty of the Common Customs Tariff, as it results from Decision 94/800/EC and Regulation (EC) No 3231/94 as well as other measures adopted by the Council or by the Commission;
Whereas Regulation (EEC) No 802/80, as amended by Regulation (EEC) No 2723/90, classified certain products as butter under subheading 0405 00 10 of te combined nomenclature; whereas this classification is no longer in line with the new structure of heading No 0405 of the combined nomenclature annexed to this Regulation; whereas Regulation (EEC) No 802/80 should therefore be repealed;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Tariff and Statistical Nomenclature Section of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:

## 1 

Annexes I and II to Regulation (EEC) No 2658/87 are hereby replaced by the Annexes to this Regulation.

## 2 

Regulation (EEC) No 802/80 is hereby repealed.

## 3 

This Regulation shall enter into force on 1 July 1995.

## Signature

This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 13 June 1995.
For the Commission
M. Monti
Member of the Commission

## Annex I: COMBINED NOMENCLATURE

### Part ONE: PRELIMINARY PROVISIONS

### Section I: GENERAL RULES

## A General rules for the interpretation of the combined nomenclature

Classification of goods in the combined 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 in so far as this criterion is applicable;
(c) when goods cannot be classified by reference to 3 (a) or (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), 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.

### Division B: General rules concerning duties

## 1 The customs duties applicable to imported goods originating in countries which are Contracting Parties to the General Agreement on Tariffs and Trade or with which the European Community has concluded agreements containing the most-favoured-nation tariff clause shall be the conventional duties shown in column 4 of the schedule of duties. Unless the context otherwise requires, these conventional duties are applicable to goods, other than those referred to above, imported from any third country.

The autonomous duties shown in column 3 are applicable when they are less than the conventional duties.

## 2 

Paragraph 1 shall not apply where special autonomous customs duties are provided for in respect of goods originating in certain countries or where preferential customs duties are applicable in pursuance of agreements.

## 3 

Paragraphs 1 and 2 shall not preclude the Member States from applying customs duties other than those of the Common Customs Tariff where the application of such other duties is justified by Community law.

## 4 

The duties expressed as percentage rates in columns 3 and 4 are ad valorem duties.

## 5 

The symbol ‘EA’ in columns 3 and 4 indicates that the goods concerned are chargeable with an ‘agricultural component’ fixed in accordance with Annex 1.

## 6 

The symbol ‘AD S/Z’ or ‘AD F/M’ in columns 3 and 4 in Chapters 17 to 19 indicates that the maximum rate of duty consists of an ad valorem duty plus an additional duty for certain forms of sugar or for flour. This additional duty is fixed in accordance with the rules provisions of Annex 1.

## 7 In Chapter 22 the symbol ‘ECU/% vol/hl’ in columns 3 and 4 means that a specific duty, expressed in ecus, is to be calculated for each percentage volume of alcohol per hectolitre. Thus a beverage having an alcohol content by volume of 40 % is to be charged as follows:

‘ECU 1/% vol/hl’ = ECU 1 × 40, giving a duty of ECU 40 per hectolitre, or
‘ECU 1/% vol/hl + ECU 5/hl’ = ECU 1 × 40 plus ECU 5, giving a duty of ECU 45 per hectolitre.
Where, in addition, a minimum (MIN) value is shown, for example ‘ECU 1,6/% vol/hl MIN ECU 9/hl’, it means that the duty, calculated on the basis of the abovementioned rule, is to be compared with the minimum duty, for example ‘ECU 9/hl’, and the higher of the two is to be applied.

### Division C: General rules applicable both to nomenclature and to duties

## 1 

Unless provided otherwise, the provisions relating to customs value shall be applied to determine, in addition to the value for the assessment of ad valorem customs duties, the values by reference to which the scope of certain headings or subheadings is defined.

## 2 The dutiable weight, in the case of goods chargeable by weight, and the weights by reference to which the scope of certain headings or subheadings is defined, shall be taken to be:

(a) in the case of a reference to ‘gross weight’, the aggregate weight of the goods and of all the packing materials and packing containers;
(b) in the case of a reference to ‘net weight’ or simply to ‘weight’ without qualification, the weight of the goods themselves without packing materials and packing containers of any kind.

## 3 Pursuant to Article 18 (1) of Regulation (EEC) No 2913/92 and without prejudice to special provisions drawn up in other fields, in particular for agriculture, the equivalent in national currencies of the ecu by reference to which certain specific customs duties are expressed, or which is used as a criterion limiting the scope of certain subheadings, shall be that obtaining on the first working day of October 1994 to be published in the ‘C’ series of the Official Journal of the European Communities.

However, where a change in the bilateral central rate of one or more national currencies occurs the provisions of Article 18 (2) of the abovementioned Regulation shall apply.

### Section II: SPECIAL PROVISIONS

### Division A: Goods for certain categories of ships, boats and other vessels and for drilling or production platforms

## 1 

Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels listed in the following schedule, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.

## 2 Customs duties shall be suspended in respect of:

(a) goods intended for incorporation in drilling or production platforms:
1.. fixed, subheading ex 8430 49 operating in the territorial sea of Member States;
2.. or floating or submersible, subheading 8905 20;
for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.
Those goods such as motor fuel, lubricants and gas, which are necessary for the operation of machines and apparatus which do not affect permanently, and are not integral parts of the platforms and which are used on board for the construction, repair, maintenance, conversion or equipping of these platforms are regarded also as being used for incorporation in drilling or production platforms;
(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
Code number
Description
8901
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
890110
Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds
89011010
Sea-going
890120
Tankers
89012010
Sea-going
890130
Refrigerated vessels, other than those of subheading 8901 20
89013010
Sea-going
890190
Other vessels for the transport of goods and other vessels for the transport of both persons and goods
89019010
Sea-going
890200
Fishing vessels; factory ships and other vessels for processing or preserving fishery products
Sea-going
89020011
Of a gross tonnage exceeding 250 tons (GRT)
89020019
Of a gross tonnage not exceeding 250 tons (GRT)
8903
Yachts and other vessels for pleasure or sports; rowing boats and canoes
Other
890391
Sailboats, with or without auxiliary motor
89039110
Sea-going
890392
Motorboats, other than outboard motorboats
89039210
Sea-going
890400
Tugs and pusher craft
89040010
Tugs
Pusher craft
89040091
Sea-going
8905
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
890510
Dredgers
89051010
Sea-going
890590
Other
89059010
Sea-going
890600
Other vessels, including warships and lifeboats other than rowing boats
89060010
Warships
Other
89060091
Sea-going

## 3 

The suspensions shall be subject to conditions laid down in the relevant Community provisions with a view to customs control of the use of such goods.

### Division B: Civil aircraft and goods for use in civil aircraft

## 1 Relief from customs duty is provided for:

civil aircraft,
certain goods for use in civil aircraft and for incorporation therein in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion,
ground flying-trainers and their parts, for civil use.
These goods are covered by subheading with a footnote reference in the following terms:
Entry under this subheading is subject to conditions laid down in the relevant Community provisions. See also Section II, paragraph B, of the Preliminary Provisions.

## 2 

For the purposes of paragraph 1, ‘civil aircraft’ means aircraft other than aircraft used in military or similar services in the Member States which carry a military or non-civil registration.

## 3 

For the application of paragraph 1, second indent, the expression ‘for use in civil aircraft’ in all relevant subheadings shall include goods for use in ground flying trainers for civil use.

### Division C: Pharmaceutical products

## 1 Relief from customs duty is provided for pharmaceutical products of the following categories:

(i) those pharmaceutical substances which are listed in Annex 3 and which are known by the International Non-proprietary Names (INNs) provided for them by the World Health Organisation;
(ii) salts, esters and hydrates of INNs, which are described by the combination of INNs of Annex 3 with prefixes or suffixes of Annex 4, on condition that such products are classifiable in the same 6-digit HS-headings as the corresponding INNs;
(iii) salts, esters and hydrates of INNs, which are listed in Annex 5 and which are not classifiable in the same 6-digit HS-heading as the corresponding INNs;
(iv) the products which are listed in Annex 6 and which are used in the manufacture of pharmaceutical products.
The subheadings concerned are within the following headings:
2818 30, 2833 22, 2841 10, 2842 10, 2842 90, 2843 30, 2843 90, 2844 40, 2845 90, 2846 90, 2902 19, 2902 90, 2903 22, 2903 30, 2903 40, 2903 51, 2903 59, 2903 62, 2903 69, 2904 10, 2904 90, 2905 22, 2905 29, 2905 39, 2905 49, 2905 50, 2906 11, 2906 19, 2906 21, 2906 29, 2907 19, 2907 29, 2908 10, 2908 20, 2908 90, 2909 19, 2909 20, 2909 30, 2909 49, 2909 50, 2910 90, 2911 00, 2912 19, 2912 29, 2912 49, 2914 19, 2914 29, 2914 30, 2914 49, 2914 50, 2914 69, 2914 70, 2915 29, 2915 39, 2915 50, 2915 60, 2915 70, 2915 90, 2916 15, 2916 19, 2916 20, 2916 39, 2917 13, 2917 19, 2917 20, 2917 34, 2917 39, 2918 11, 2918 16, 2918 17, 2918 19, 2918 22, 2918 23, 2918 29, 2918 30, 2918 90, 2919 00, 2920 10, 2920 90, 2921 12, 2921 19, 2921 29, 2921 30, 2921 42, 2921 45, 2921 49, 2921 59, 2922 11, 2922 19, 2922 29, 2922 30, 2922 41, 2922 42, 2922 49, 2922 50, 2923 10, 2923 20, 2923 90, 2924 10, 2924 21, 2924 29, 2925 19, 2925 20, 2926 90, 2927 00, 2928 00, 2929 90, 2930 20, 2930 30, 2930 40, 2930 90, 2931 00, 2932 19, 2932 29, 2932 90, 2933 11, 2933 19, 2933 21, 2933 29, 2933 39, 2933 40, 2933 51, 2933 59, 2933 69, 2933 79, 2933 90, 2934 10, 2934 20, 2934 30, 2934 90, 2935 00, 2936 10, 2936 21, 2936 22, 2936 23, 2936 24, 2936 25, 2936 26, 2936 27, 2936 28, 2936 29, 2937 10, 2937 21, 2937 22, 2937 29, 2937 91, 2937 92, 2937 99, 2938 10, 2938 90, 2939 10, 2939 29, 2939 40, 2939 50, 2939 60, 2939 90, 2940 00, 2941 10, 2941 20, 2941 30, 2941 40, 2941 50, 2941 90, 2942 00, 3001 20, 3001 90, 3002 10, 3002 90, 3003 31, 3003 40, 3003 90, 3004 31, 3102 70, 3203 00, 3204 12, 3204 13, 3204 19, 3204 90, 3402 12, 3402 13, 3507 90, 3808 40, 3823 90, 3901 90, 3902 90, 3904 61, 3905 90, 3906 90, 3907 10, 3907 20, 3907 30, 3907 60, 3907 99, 3908 10, 3909 10, 3909 40, 3910 00, 3911 90, 3912 20, 3912 31, 3912 39, 3912 90, 3913 90, 3914 00.

### Division D: Standard rate of duty

## 1 Customs duty shall be charged at the flat rate of 10 % ad valorem on goods:

contained in consignments sent by one private individual to another,
or
contained in travellers' personal luggage,
provided that such importations are not of a commercial nature.
This flat rate 10 % customs duty shall apply provided that the value of the goods subject to import duty does not exceed ECU 200 per consignment or per traveller.
Such flat rate assessment shall not apply to goods falling within Chapter 24 which are contained in a consignment or in travellers' personal luggage in amounts exceeding those laid down in Article 31 or in Article 46 of Council Regulation (EEC) No 918/83, as last amended by Regulation (EEC) No 355/94.

## 2 Importations shall be treated as not being of a commercial nature if:

(a) in the case of goods contained in consignments sent by one private individual to another, such consignments:
are of an occasional nature,
contain goods exclusively for the personal use of the consignee or his family; which do not by their nature or quantity reflect any commercial interest,
are sent to the consignee by the consignor free of payment of any kind;
(b) in the case of goods contained in travellers' personal luggage, they:
are of an occasional nature,
and
consist exclusively of goods for the personal use of the travellers or their families, or of goods intended as presents; the nature and quantity of such goods must not be such as might indicate that they are being imported for commercial reasons.

## 3 The flat rate of customs duty shall not apply to goods imported under the conditions set out in paragraphs 1 and 2 if the person entitled has, before the said flat rate is applied to them, requested that they be subject to the customs duties appropriate to them. All the goods making up the consignment shall then be subject to the import duties which are appropriate to them, without prejudice to the duty-free admission provided for pursuant to Articles 29 to 31 and 45 to 49 of Regulation (EEC) No 918/83.

For the purposes of the first subparagraph, import duties shall mean both customs duties and charges having equivalent effect and agricultural levies and other import charges provided for under the common agricultural policy or under specific arrangements applicable to certain goods resulting from the processing of agricultural products.

## 4 

Member States may round off the amount in national currencies resulting from the conversion of the sum of ECU 200.

## 5 

Member States may maintain unchanged the equivalent in national currency of the sum of ECU 200 if, at the time of the annual adjustment provided for in the first paragraph of Article 18 (1) of Regulation (EEC) No 2913/92 the conversion of this amount, before the rounding off provided for in paragraph 4, results in a change of less than 5 % in the equivalent in national currency, or in a reduction thereof.

## E Containers and packing materials

The following provisions are applicable to the containers and packing materials referred to in general interpretative rule 5 (a) and (b) and put into free circulation at the same time as the goods which they contain or with which they are presented.

## 1 When the containers and packing materials are classified with the goods in accordance with the provisions of general interpretative rule 5, they shall be:

(a) chargeable at the same rate of customs duty as the goods:
where such goods are subject to an ad valorem customs duty, or
where they are to be included in the dutiable weight of the goods;
(b) admitted free of customs duties:
where the goods are free of customs duty, or
where the goods are dutiable otherwise than by reference to weight or value, or
where the weight of the containers and packing materials is not to be included in the dutiable weight of the goods.

## 2 

Where containers and packing materials covered by the provisions of paragraph 1 (a) and (b) contain or are presented with goods of several different tariff descriptions, the weight and value of the containers and packing materials shall, for the purpose of determining their dutiable weight or value, be apportioned among all the goods contained, in proportion to the weight or value of those goods.

## SIGNS, ABBREVIATIONS AND SYMBOLS

* Refers to new code numbers
■ Refers to code numbers used the previous year but with differing coverage
AD F/M Additional duty on flour
AD S/Z Additional duty on sugar
b/f Bottle flask
EA Agricultural component
INN International non-proprietary name
INNM International non-proprietary name modified
ISO International Organization for Standardization
Kbit 1 024 bits
kg/br Kilogram, gross
kg/net Kilogram, net
kg/net eda Kilogram drained net weight
100 kg/net mas 100 Kilogram, net of dry matter
MAX Maximum
Mbit 1 048 576 bits
MIN Minimum

## SUPPLEMENTARY UNITS

BRT Gross registered tonne (28 316 m3)
c/k Carats (1 metric carat = 2 x 10-4 kg)
ce/el Number of cells
ct/l Carrying capacity in tonnes
g Gram
gi F/S Gram of fissile isotopes
kg H2O2 Kilogram of hydrogen peroxide
kg K2O Kilogram of potassium oxide
kg KOH Kilogram of potassium hydroxide (caustic potash)
kg met.am. Kilogram of methylamines
kg N Kilogram of nitrogen
kg NaOH Kilogram of sodium hydroxide (caustic soda)
kg/net eda Kilogram drained net weight
kg P2O5 Kilogram of diphosphorus pentaoxide
kg 90 % sdt Kilogram of substance 90 % dry
kg U Kilogram of uranium
1 000 kWh 1 000 kilowatt hours
l Litre
1 000 l 1 000 litres
l alc. 100 % Litre pure (100 %) alcohol
m Metre
m2 Square metre
m3 Cubic metre
1 000 m3 1 000 cubic metres
pa Number of pairs
p/st Number of items
100 p/st Hundred items
1 000 p/st Thousand items
TJ Terajoule (gross calorific value)

### Part TWO: SCHEDULE OF CUSTOMS DUTIES

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

## 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
150100
Lard; other pig fat and poultry fat, rendered, whether or not pressed or solvent-extracted
Lard and other pig fat
15010011
For industrial uses other than the manufacture of foodstuffs for human consumption
3
2,5
—
15010019
Other
26,8 Ecu/100 kg/net
25,2 Ecu/100 kg/net
—
15010090
Poultry fat
18
16,9
—
150200
Fats of bovine animals, sheep or goats, raw or rendered, whether or not pressed or solvent-extracted
15020010
For industrial uses other than the manufacture of foodstuffs for human consumption
2
Free
—
15020090
Other
10
4,7
—
150300
Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
Lard stearin and oleostearin
15030011
For industrial uses
Free
Free
—
15030019
Other
8
7,5
—
15030030
Tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption
12
3,3
—
15030090
Other
12
9,4
—
1504
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
150410
Fish-liver oils and their fractions
15041010
Of a vitamin A content not exceeding 2 500 IU/g
6
5,6
—
Other
15041091
Of halibut
Free
Free
—
15041099
Other
Free
5,6
—
150420
Fats and oils and their fractions, of fish, other than liver oils
15042010
Solid fractions
17
16
—
15042090
Other
Free
Free
—
150430
Fats and oils and their fractions, of marine mammals
Solid fractions
15043011
Whale oil and sperm oil
17
16
—
15043019
Other
17
16
—
15043090
Other
2
Free
—
1505
Wool grease and fatty substances derived therefrom (including lanolin)
15051000
Wool grease, crude
6
4,7
—
15059000
Other
10
3,3
—
15060000
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
4
1,7
—
1507
Soya-bean oil and its fractions, whether or not refined, but not chemically modified
150710
Crude oil, whether or not de-gummed
15071010
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
5
4,7
—
15071090
Other
10
9,4
—
150790
Other
15079010
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7,5
—
15079090
Other
15
14,1
—
1508
Ground-nut oil and its fractions, whether or not refined, but not chemically modified
150810
Crude oil
15081010
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
5
4,7
—
15081090
Other
10
9,4
—
150890
Other
15089010
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7,5
—
15089090
Other
15
14,1
—
1509
Olive oil and its fractions, whether or not refined, but not chemically modified
150910
Virgin
15091010
Lampante virgin olive oil
153,2 Ecu/100 kg/net
148,1 Ecu/100 kg/net
—
15091090
Other
155,6 Ecu/100 kg/net
150,4 Ecu/100 kg/net
—
15099000
Other
168,2 Ecu/100 kg/net
162,6 Ecu/100 kg/net
—
151000
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 No 1509
15100010
Crude oils
5
3,3
—
15100090
Other
9
5,6
—
1511
Palm oil and its fractions, whether or not refined, but not chemically modified
151110
Crude oil
15111010
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
5
3,3
—
15111090
Other
9
5,6
—
151190
Other
Solid fractions
15119011
In immediate packings of a net content of 1 kg or less
20
18,8
—
15119019
Other
17
16
—
Other
15119091
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7,5
—
15119099
Other
14
13,2
—
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
151211
Crude oil
15121110
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
5
4,7
—
Other
15121191
Sunflower-seed oil
10
9,4
—
15121199
Safflower oil
10
9,4
—
151219
Other
15121910
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7,5
—
Other
15121991
Sunflower-seed oil
15
14,1
—
15121999
Safflower oil
15
14,1
—
Cotton-seed oil and its fractions
151221
Crude oil, whether or not gossypol has been removed
15122110
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
5
4,7
—
15122190
Other
10
9,4
—
151229
Other
15122910
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7, 5
—
15122990
Other
15
14,1
—
1513
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified
Coconut (copra) oil and its fractions
151311
Crude oil
15131110
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
4
4,6
—
Other
15131191
In immediate packings of a net content of 1 kg or less
20
18,8
—
15131199
Other
10
9,4
—
151319
Other
Solid fractions
15131911
In immediate packings of a net content of 1 kg or less
20
18,8
—
15131919
Other
17
16
—
Other
15131930
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7,5
—
Other
15131991
In immediate packings of a net content of 1 kg or less
20
18,8
—
15131999
Other
15
14,1
—
Palm kernel or babassu oil and fractions thereof
151321
Crude oil
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
15132111
Palm kernel oil
5
4,7
—
15132119
Babassu oil
5
4,7
—
Other
15132130
In immediate packings of a net content of 1 kg or less
20
18,8
—
15132190
Other
10
9,4
—
151329
Other
Solid fractions
15132911
In immediate packings of a net content of 1 kg or less
20
18,8
—
15132919
Other
17
16
—
Other
15132930
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7,5
—
Other
15132950
In immediate packings of a net content of 1 kg or less
20
18,8
—
Other
15132991
Palm kernel oil
15
14,1
—
15132999
Babassu oil
15
14,1
—
1514
Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified
151410
Crude oil
15141010
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
5
4,7
—
15141090
Other
10
9,4
—
151490
Other
15149010
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7,5
—
15149090
Other
15
14,1
—
1515
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
15151100
Crude oil
5
4,7
—
151519
Other
15151910
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7,5
—
15151990
Other
15
14,1
—
Maize (corn) oil and its fractions
151521
Crude oil
15152110
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
5
4,7
—
15152190
Other
10
9,4
—
151529
Other
15152910
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7,5
—
15152990
Other
15
14,1
—
151530
Castor oil and its fractions
15153010
For the production of aminoundecanoic acid for use in the manufacture of synthetic textile fibres or of artificial plastic materials
Free
Free
—
15153090
Other
8
7,5
—
15154000
Tung oil and its fractions
3
2,5
—
151550
Sesame oil and its fractions
Crude oil
15155011
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
5
4,7
—
15155019
Other
10
9,4
—
Other
15155091
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7,5
—
15155099
Other
15
14,1
—
151560
Jojoba oil and its fractions
15156010
Raw oil
Free
Free
—
15156090
Other
8
3,3
—
151590
Other
15159010
Oiticica oils; myrtle wax and Japan wax; their fractions
3
2,5
—
Tobacco-seed oil and its fractions
Crude oil
15159021
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
5
Free
—
15159029
Other
10
9,4
—
Other
15159031
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
Free
—
15159039
Other
15
14,1
—
Other oils and their fractions
Crude oils
15159040
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
5
4,7
—
Other
15159051
Solid, in immediate packings of a net content of 1 kg or less
20
18,8
—
15159059
Solid, other; fluid
10
9,4
—
Other
15159060
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7,5
—
Other
15159091
Solid, in immediate packings of a net content of 1 kg or less
20
18,8
—
15159099
Solid, other; fluid
15
14,1
—
1516
Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared
151610
Animal fats and oils and their fractions
15161010
In immediate packings of a net content of 1 kg or less
20
18,8
—
15161090
Other
17
16
—
151620
Vegetable fats and oils and their fractions
15162010
Hydrogenated castor oil, so called ‘opal-wax’
12
5
—
Other
15162091
In immediate packings of a net content of 1 kg or less
20
18,8
—
Other
15162095
Colza, linseed, rape seed, sunflower seed, illipe, karite, makore, touloucouna or babassu oils, for technical or industrial uses other than the manufacture of foodstuffs for human consumption
17
7,5
—
Other
15162096
Ground-nut, cotton seed, soya beans or sunflower seed oils; other oils containing less than 50 % by weight of free fatty acids and excluding palm kernel, illipe, coconut, colza, rape seed or copaiba oils
17
14,1
—
15162098
Other
17
16
—
1517
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 No 1516
151710
Margarine, excluding liquid margarine
15171010
Containing more than 10 % but not more than 15 % by weight of milk fats
13 + 44,4 Ecu/100 kg/net
12,2 + 41,7 Ecu/100 kg/net
—
15171090
Other
25
23,5
—
151790
Other
15179010
Containing more than 10 % but not more than 15 % by weight of milk fats
13 + 44,4 Ecu/100 kg/net
12,2 + 41,7 Ecu/100 kg/net
—
Other
15179091
Fixed vegetable oils, fluid, mixed
15
14,1
—
15179093
Edible mixtures or preparations of a kind used as mould release preparations
10
4,3
—
15179099
Other
25
23,5
—
151800
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 No 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
15180010
Linoxyn
20
11,3
—
Fixed vegetable oils, fluid, mixed, for technical or industrial uses other than the manufacture of foodstuffs for human consumption
15180031
Crude
5
4,7
—
15180039
Other
8
7,5
—
Other
15180091
Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurized, blown, polymerized by heat in vaccum or in inert gas or otherwise chemically modified, excluding those of heading No 1516
15
11,3
—
Other
15180095
Inedible mixtures or preparations of animal or of animal and vegetable fats and oils and their fractions
12
2
—
15180099
Other
15
11,3
—
1519
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols
Industrial monocarboxylic fatty acids; acid oils from refining
15191100
Stearic acid
12
7,5
—
15191200
Oleic acid
10
6,6
—
15191300
Tall oil fatty acids
8
4,2
—
151919
Other
15191910
Distilled fatty acids
8
4,2
—
15191930
Fatty acid distillate
8
4,2
—
15191990
Other
8
4,2
—
15192000
Industrial fatty alcohols
13
5,6
—
1520
Glycerol (glycerine), whether or not pure; glycerol waters and glycerol lyes
15201000
Glycerol (glycerine), crude; glycerol waters and glycerol lyes
3
1,3
—
15209000
Other, including synthetic glycerol
10
5
—
1521
Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured
152110
Vegetable waxes
15211010
Raw
Free
Free
—
15211090
Other
3
3,3
—
152190
Other
15219010
Spermaceti, whether or not refined or coloured
Free
2,9
—
Beeswax and other insect waxes, whether or not refined or coloured
15219091
Raw
Free
Free
—
15219099
Other
2,5
4,6
—
152200
Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes
15220010
Degras
9
5,6
—
Residues resulting from the treatment of fatty substances or animal or vegetable waxes
Containing oil having the characteristics of olive oil
15220031
Soapstocks
37,4 Ecu/100 kg/net
36,2 Ecu/100 kg/net
—
15220039
Other
59,8 Ecu/100 kg/net
57,8 Ecu/100 kg/net
—
Other
15220091
Oil foots and dregs; soapstocks
7
4,7
—
15220099
Other
2
1,7
—

### Division: Notes

## 1 This chapter does not cover:

(a) pig fat or poultry fat of heading No 0209;
(b) cocoa butter, fat and oil (heading No 1804);
(c) edible preparations containing by weight more than 15 % of the products of heading No 0405 (generally Chapter 21);
(d) greaves (heading No 2301) and residues of heading Nos 2304 to 2306;
(e) fatty acids in an isolated state, 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 No 4002).

## 2 

Heading No 1509 does not apply to oils obtained from olives by solvent extraction (heading No 1510).

## 3 

Heading No 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 within heading No 1522.

### Division: Additional notes

## 1 For the purposes of subheadings 1507 10, 1508 10, 1510 00 10, 1511 10, 1512 11, 1512 21, 1513 11, 1513 21, 1514 10, 1515 11, 1515 21, 1515 50 11, 1515 50 19, 1515 60 10, 1515 90 21, 1515 90 29, 1515 90 40 to 1515 90 59 and 1518 00 31:

(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 to cotton seed oil from which the gossypol has been removed.

## 2 

A.. Heading Nos 1509 and 1510 cover only oils derived solely from the treatment of olives the analytical characteristics of the acidic and sterol composition of which are as follows:
Table I
Fatty acid composition as percentage of total fatty acids
M 0,2 for the oils of heading No 1509.
M = maximum.
Fatty acids
Percentages
Myristic acid
M 0.05
Linolenic acid
M 0,9
Arachidic acid
M 0.6
Eicosenoic acid
M 0,4
Behenic acid
M 0,3
Lignoceric acid
M 0.2
Table II
Sterol composition as percentage of total sterols
M 0,2 until 31. 10. 1995.
Condition not valid for virgin lampante oil (subheading 1509 10 10) and for olive-residue oil (subheading 1510 00 10).
Delta-5,23-stigmastadienol + chlerosterol + betasitosterol + sitostanol + delta-5-avenasterol + delta-5,24-stigmostadienol.
m = minimum.
M = maximum.
Sterols
Percentages
Cholesterol
M 0,5
Brassicasterol
M 0,1
Campesterol
M 4,0
Stigmasterol
< Campesterol
Betasitosterol
m 93,0
Delta- 7-stigmasterol
M 0,5
Heading Nos 1509 and 1510 do not cover chemically altered olive oil (in particular re-esterified olive oil) and mixtures of olive oil with other oils. The presence of re-esterified olive oil or other oils is ascertained using the methods set out in Annexes V, VII, X A and X B to Regulation (EEC) No 2568/91.
B.. Subheading 1509 10 covers only olive oils defined in Sections I and II obtained solely using mechanical or other physical means under conditions, and particularly thermal conditions, that do not lead to deterioration of the oil, and which have undergone no treatment other than washing, decantation, centrifugation or filtration. Oils derived from olives using solvents fall within heading No 1510.
I.. For the purposes of subheading 1509 10 10, ‘virgin lampante olive oil’ whatever its acidity, means olive oil with:
(a) a wax content not exceeding 350 mg/kg;
(b) an erythrodiol and uvaol content not exceeding 4,5 %;
(c) a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,3 %;
(d) the sum of transoleic isomers lower than 0,10 % and the sum of translinoleic + translinolenic isomers not exceeding 0,10 %;
and
(e) one of the following characteristics:
1.. a peroxide number not lower than 20 meq O2/kg;
2.. a content in volatile halogenated solvents not lower than 0,20 mg/kg or not lower than 0,10 mg/kg for any one solvent;
3.. a K270 extinction coefficient not lower than 0,250 and, after treatment of the oil with activated alumina, not higher than 0,11. In point of fact some oils having a free fatty acid content, expressed as oleic acid, of more than 3,3 g per 100 g may, after passage through activated alumina, in accordance with the method set out in Annex IX to Regulation (EEC) No 2568/91, have a K270 extinction coefficient higher than 0,10. If so, after neutralization and decolorization in the laboratory, in accordance with the method set out in Annex XIII to the aforementioned Regulation, they must have the following characteristics:
a K270 extinction coefficient not higher than 1,20,
an extinction coefficient variation (delta K) in the 270 nm region, higher than 0,01 but not higher than 0,16, i.e.:
ΔK
= Km - 0,5 (Km-4 + Km+4)
Km
= the extinction coefficient at the wavelength of the maximum of the absorption curve in the 270 nm region, and
Km-4 and Km+4
= the extinction coefficients at wavelengths 4 nm lower and higher than the Km wavelength;
4.. organoleptic characteristics which include detectable defects exceeding the limits of acceptability and a panel test score lower than 3,5 in accordance with Annex XII to Regulation (EEC) No 2568/91;
5.. a content in stigmastadienes not exceeding 0,50 mg/kg.
II.. For the purposes of subheading 1509 10 90, ‘virgin oil’ means olive oil having the following characteristics:
(a) an acid content, expressed as oleic acid, not exceeding 3,3 g per 100 g;
(b) a peroxide number not exceeding 20 meq O2/kg;
(c) a wax content not exceeding 250 mg/kg;
(d) a content in volatile halogenated solvents not exceeding 0,20 mg/kg overall and not exceeding 0,10 mg/kg for each solvent;
(e) a K270 extinction coefficient not higher than 0,250 and, after treatment of the oil with activated alumina, not higher than 0,10;
(f) an extinction coefficient variation (ΔK), in the 270 nm region, not higher than 0,01;
(g) organoleptic characteristics which may include detectable defects within the limits of acceptability and a panel test score not lower than 3,5 in accordance with Annex XII to Regulation (EEC) No 2568/91;
(h) an erythradiol and uvaol content not exceeding 4,5 %;
(ij) a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,3 %;
(k) the sum of transoleic isomers not exceeding 0,05 % and the sum of translinolenic + translinoleic isomers not exceeding 0,05 %;
(l) a content in stigmastadienes not exceeding 0,15 mg/kg.
C.. Subheading 1509 90 covers olive oil obtained by the treatment of olive oils falling within subheading 1509 10 10 or 1509 10 90, whether or not blended with virgin olive oil, having the following characteristics:
(a) an acid content, expressed as oleic acid, not exceeding 1,5 g per 100 g;
(b) a wax content not exceeding 350 mg/kg;
(c) a K270 extinction coefficient (100) not higher than 1,0;
(d) an extinction coefficient variation (ΔK), in the 270 nm region, not higher than 0,13;
(e) an erythrodiol and uvaol content not exceeding 4,5 %;
(f) a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,5 %;
(g) the sum of transoleic isomers not exceeding 0,20 % and the sum of translinoleic + translinolenic isomers not exceeding 0,30 %.
D.. For the purposes of subheading 1510 00 10, ‘crude oils’ means oils, particularly olive residue oils, with the following characteristics:
(a) an acid content, expressed as oleic acid, greater than 2 g per 100 g;
(b) an erythrodiol and uvaol content not lower than 12 %;
(c) a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,8 %;
(d) the sum of transoleic isomers not exceeding 0,20 % and the sum of translinoleic + translinolenic isomers not exceeding 0,10 %.
E.. Subheading 1510 00 90 covers oils obtained by the treatment of oils falling within subheading 1510 00 10, whether or not blended with virgin olive oil, and oils not having the characteristics of the oils referred to in additional notes 2 B, 2 C and 2 D. The oils falling within the subheading must have a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 2,0 %, the sum of transoleic isomers lower than 0,4 % and the sum of translinoleic + translinolenic isomers lower than 0,35 %.

## 3 Subheadings 1522 00 31 and 1522 00 39 do not cover:

(a) residues resulting from the treatment of fatty substances containing oil having an iodine index, determined in accordance with the method laid down in Annex XVI to Regulation (EEC) No 2568/91, lower than 70 or higher than 100;
(b) residues resulting from the treatment of fatty substances containing oil having an iodine index higher than 70 or lower than 100, of which the peak area representing the retention volume of betasitosterol , determined in accordance with Annex V to Regulation (EEC) No 2568/91, is less than 93,0 % of the total sterol peak areas.

## 4 

The analytical methods for the determination of the characteristics of the products referred to above are those laid down in the Annexes to Regulation (EEC) No 2568/91.

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

### Division: 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.

## 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
160100
Sausages and similar products, of meat, meat offal or blood; food preparations based on these products
16010010
Of liver
24
22,6
—
Other
16010091
Sausages, dry or for spreading, uncooked
233,4 Ecu/100 kg/net
219,4 Ecu/100 kg/net
—
16010099
Other
157 Ecu/100 kg/net
147,6 Ecu/100 kg/net
—
1602
Other prepared or preserved meat, meat offal or blood
16021000
Homogenized preparations
26
24,4
—
160220
Of liver of any animal
Goose or duck liver
16022011
Containing 75 % or more by weight of fatty livers
20
15
—
16022019
Other
20
15
—
16022090
Other
25
23,5
—
Of poultry of heading No 0105
160231
Of turkeys
Containing 57 % or more by weight of meat or offal
16023111
Containing exclusively uncooked turkey meat
17
15,6
—
16023119
Other
17
15,6
—
16023130
Containing 25 % or more but less than 57 % by weight of meat or offal
17
15,6
—
16023190
Other
17
15,6
—
160239
Other
Containing 57 % or more by weight of poultry meat or offal
16023911
Uncooked
135,5 Ecu/100 kg/net
127,4 Ecu/100 kg/net
—
16023919
Other
17
16
—
16023930
Containing 25 % or more but less than 57 % by weight of poultry meat or offal
17
16
—
16023990
Other
17
16
—
Of swine
160241
Hams and cuts thereof
16024110
Of domestic swine
245 Ecu/100 kg/net
230,3 Ecu/100 kg/net
—
16024190
Other
21
16
—
160242
Shoulders and cuts thereof
16024210
Of domestic swine
202 Ecu/100 kg/net
189,9 Ecu/100 kg/net
—
16024290
Other
21
16
—
160249
Other, including mixtures
Of domestic swine
Containing by weight 80 % or more of meat or meat offal, of any kind, including fats of any kind or origin
16024911
Loins (excluding collars) and parts thereof, including mixtures of loins or hams
245 Ecu/100 kg/net
230,3 Ecu/100 kg/net
—
16024913
Collars and parts thereof, including mixtures of collars and shoulders
202 Ecu/100 kg/net
189,9 Ecu/100 kg/net
—
16024915
Other mixtures containing hams (legs), shoulders, loins or collars, and parts thereof
202 Ecu/100 kg/net
189,9 Ecu/100 kg/net
—
16024919
Other
133,9 Ecu/100 kg/net
125,9 Ecu/100 kg/net
—
16024930
Containing by weight 40 % or more but less than 80 % of meat or meat offal, of any kind, including fats of any kind or origin
117,2 Ecu/100 kg/net
110,2 Ecu/100 kg/net
—
16024950
Containing by weight less than 40 % of meat or meat offal, of any kind, including fats of any kind or origin
84,8 Ecu/100 kg/net
79,7 Ecu/100 kg/net
—
16024990
Other
21
16
—
160250
Of bovine animals
16025010
Uncooked; mixtures of cooked meat or offal and uncooked meat or offal
474 Ecu/100 kg/net
445,6 Ecu/100 kg/net
—
Other
In airtight containers
16025031
Corned beef
26
24,4
—
16025039
Other
26
24,4
—
16025080
Other
26
24,4
—
160290
Other, including preparations of blood of any animal
16029010
Preparations of blood of any animal
26
24,4
—
Other
16029031
Of game or rabbit
21
16
—
Other
16029051
Containing meat or meat offal of domestic swine
133,9 Ecu/100 kg/net
125,9 Ecu/100 kg/net
—
Other
Containing bovine meat or offal
16029061
Uncooked; mixtures of cooked meat or offal and uncooked meat or offal
474 Ecu/100 kg/net
445,6 Ecu/100 kg/net
—
16029069
Other
26
24,4
—
Other
Of sheep or goats
Uncooked; mixtures of cooked meat or offal and uncooked meat or offal
16029072
Of sheep
20
18,8
—
16029074
Of goats
20
24,4
—
Other
16029076
Of sheep
20
18,8
—
16029078
Of goats
20
24,4
—
16029099
Other
26
24,4
—
160300
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
16030010
In immediate packings of a net content of 1 kg or less
24
18,8
—
16030030
In immediate packings of a net content of more than 1 kg but less than 20 kg
9
3,3
—
16030090
Other
Free
Free
—
1604
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
Fish, whole or in pieces, but not minced
16041100
Salmon
20
5,5
—
160412
Herrings
16041210
Fillets, raw, merely coated with batter or breadcrumbs, whether or not prefried in oil, deep frozen
18
15
—
Other
16041291
In airtight containers
23
20
—
16041299
Other
23
20
—
160413
Sardines, sardinella and brisling or sprats
Sardines
16041311
In olive oil
25
22,5
—
16041319
Other
25
22,5
—
16041390
Other
25
18,5
—
160414
Tunas, skipjack and bonito (Sarda spp.)
Tunas and skipjack
In vegetable oil
16041412
Loins
25
24
—
16041414
Other
25
24
—
Other
16041416
Loins
25
24
—
16041418
Other
25
24
—
16041490
Bonito (Sarda spp.)
25
25
—
160415
Mackerel
Of the species Scomber scombrus and Scomber japonicus
16041511
Fillets
25
25
—
16041519
Other
25
25
—
16041590
Of the species Scomber australasicus
25
20
—
16041600
Anchovies
25
25
—
160419
Other
16041910
Salmonidae, other than salmon
20
7
—
Fish of the genus Euthynnus, other than skipjack (Euthynnus (Kat-suwonus) pelamis)
16041931
Loins
25
24
—
16041939
Other
25
24
—
16041950
Fish of the species Orcynopsis unicolor
25
22,5
—
Other
16041991
Fillets, raw, merely coated with batter or breadcrumbs, whether or not prefried in oil, deep frozen
18
13,5
—
Other
16041992
Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
25
20
—
16041993
Coalfish (Pollachius virens)
25
20
—
16041994
Hake (Merluccius spp., Urophycis spp.)
25
20
—
16041995
Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)
25
20
—
16041998
Other
25
20
—
160420
Other prepared or preserved fish
16042005
Preparations of surimi
25
20
—
Other
16042010
Of salmon
20
5,5
—
16042030
Of salmonidae, other than salmon
20
7
—
16042040
Of anchovies
25
25
—
16042050
Of sardines, bonito, mackerel of the species Scomber scombrus and Scomber japonicus, fish of the species Orcynopsis unicolor
25
25
—
16042070
Of tunas, skipjack or other fish of the genus Euthynnus
25
24
—
16042090
Of other fish
25
18,8
—
160430
Caviar and caviar substitutes
16043010
Caviar (sturgeon roe)
30
28
—
16043090
Caviar substitutes
30
28
—
1605
Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
16051000
Crab
20
14,4
—
160520
Shrimps and prawns
16052010
In airtight containers
20
20
—
Other
16052091
In immediate packings of a net content not exceeding 2 kg
20
20
—
16052099
Other
20
20
—
16053000
Lobster
20
20
—
16054000
Other crustaceans
20
20
—
160590
Other
Molluscs
Mussels (Mytilus spp., Perna spp.)
16059011
In airtight containers
20
20
—
16059019
Other
20
20
—
16059030
Other
20
20
—
16059090
Other aquatic invertebrates
26
26
—

### Division: Notes

## 1 

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

## 2 Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified within 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 No 1902 or to the preparations of heading No 2103 or 2104.

For preparations containing liver, the provisions of the second sentence shall not apply in determining the subheadings within heading No 1601 or 1602.

### Division: 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 No 1602.

## 2 

The fish and crustaceans specified in the subheadings of heading No 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

### Division: Additional notes

## 1 

For the purposes of subheadings 1602 31 11, 1602 39 11, 1602 50 10, 1602 90 61, 1602 90 72 and 1602 90 74, the term ‘uncooked’ shall apply to products which have not been subjected to any heat treatment or which have been subjected to a heat treatment insufficient to ensure the coagulation of meat proteins in the whole of the product and which therefore, in the case of subheadings 1602 50 10, 1602 90 61, 1602 90 72 and 1602 90 74 show traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part.

## 2 

For the purposes of subheadings 1602 41 10, 1602 42 10 and 1602 49 11 to 1602 49 15, the expression parts thereof applies only to prepared or preserved meat which, due to the size and the characteristics of the coherent muscle tissue, is identifiable as having been obtained from hams, shoulders, loins, or collars of domestic swine, as the case may be.

## 17 SUGARS AND SUGAR CONFECTIONERY

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
1701
Cane or beet sugar and chemically pure sucrose, in solid form
Raw sugar not containing added flavouring or colouring matter
170111
Cane sugar
17011110
For refining
42,4 Ecu/100 kg/net
41 Ecu/100 kg/net
—
17011190
Other
52,4 Ecu/100 kg/net
50,7 Ecu/100 kg/net
—
170112
Beet sugar
17011210
For refining
42,4 Ecu/100 kg/net
41 Ecu/100 kg/net
—
17011290
Other
52,4 Ecu/100 kg/net
50,7 Ecu/100 kg/net
—
Other
17019100
Containing added flavouring or colouring matter
52,4 Ecu/100 kg/net
50,7 Ecu/100 kg/net
—
170199
Other
17019910
White sugar
52,4 Ecu/100 kg/net
50,7 Ecu/100 kg/net
—
17019990
Other
52,4 Ecu/100 kg/net
50,7 Ecu/100 kg/net
—
1702
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
170210
Lactose and lactose syrup
17021010
Containing, in the dry state, 99 % or more by weight of the pure product
21,8 Ecu/100 kg/net
20,5 Ecu/100 kg/net
—
17021090
Other
21,8 Ecu/100 kg/net
20,5 Ecu/100 kg/net
—
170220
Maple sugar and maple syrup
17022010
Maple sugar in solid form, containing added flavouring or colouring matter
0,50 Ecu/100 kg/net
0,48 Ecu/100 kg/net
—
17022090
Other
10
9,7
—
170230
Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose
17023010
Isoglucose
63,4 Ecu/100 kg/net mas
61,3 Ecu/100 kg/net mas
—
Other
Containing in the dry state, 99 % or more by weight of glucose
17023051
In the form of white crystalline powder, whether or not agglomerated
41,8 Ecu/100 kg/net mas
39,3 Ecu/100 kg/net mas
—
17023059
Other
31,2 Ecu/100 kg/net mas
29,3 Ecu/100 kg/net mas
—
Other
17023091
In the form of white crystalline powder, whether or not agglomerated
41,8 Ecu/100 kg/net mas
39,3 Ecu/100 kg/net mas
—
17023099
Other
31,2 Ecu/100 kg/net mas
29,3 Ecu/100 kg/net mas
—
170240
Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose
17024010
Isoglucose
63,4 Ecu/100 kg/net mas
61,3 Ecu/100 kg/net mas
—
17024090
Other
31,2 Ecu/100 kg/net
29,3 Ecu/100 kg/net
—
17025000
Chemically pure fructose
20 + 63, 4 Ecru/100 kg/net mass
19,3 + 61,3 Ecru/100 kg/net mas
—
170260
Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose
17026010
Isoglucose
63,4 Ecu/100 kg/net mas
61,3 Ecu/100 kg/net
—
17026090
Other
0,5 Ecu/100 kg/net
0,48 Ecu/100 kg/net
—
170290
Other, including invert sugar
17029010
Chemically pure maltose
20
18,8
—
17029030
Isoglucose
63,4 Ecu/100 kg/net mas
61,3 Ecu/100 kg/net
—
17029050
Maltodextrine and maltodextrine syrup
31,2 Ecu/100 kg/net
29,3 Ecu/100 kg/net
—
17029060
Artificial honey, whether or not mixed with natural honey
0,5 Ecu/100 kg/net
0,48 Ecu/100 kg/net
—
Caramel
17029071
Containing 50 % or more by weight of sucrose in the dry matter
0,5 Ecu/100 kg/net
0,48 Ecu/100 kg/net
—
Other
17029075
In the form of powder, whether or not agglomerated
43,3 Ecu/100 kg/net
40,7 Ecu/100 kg/net
—
17029079
Other
30 Ecu/100 kg/net
28,2 Ecu/100 kg/net
—
17029080
Inulin syrup
0,5 Ecu/100 kg/net
0,48 Ecu/100 kg/net
—
17029099
Other
0,5 Ecu/100 kg/net
0,48 Ecu/100 kg/net
—
1703
Molasses resulting from the extraction or refining of sugar
17031000
Cane molasses
0,44 Ecu/100 kg/net
0,43 Ecu/100 kg/net
—
17039000
Other
0,44 Ecu/100 kg/net
0,43 Ecu/100 kg/net
—
1704
Sugar confectionery (including white chocolate), not containing cocoa
170410
Chewing gum, whether or not sugar-coated
Containing less than 60 % by weight of sucrose (including invert sugar expressed as sucrose)
17041011
Gum in strips
8 + 34,8 Ecu/100 kg/net MAX 23
7,7 + 33,5 Ecu/100 kg/net MAX 22,2
—
17041019
Other
8 + 34,8 Ecu/100 kg/net MAX 23
7,7 + 33,5 Ecu/100 kg/net MAX 22,2
—
Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose)
17041091
Gum in strips
8 + 39,1 Ecu/100 kg/net MAX 23
7,7 + 37,7 Ecu/100 kg/net MAX 22,2
—
17041099
Other
8 + 39,1 Ecu/100 kg/net MAX 23
7,7 + 37,7 Ecu/100 kg/net MAX 22,2
—
170490
Other
17049010
Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances
21
19,7
—
17049030
White chocolate
13 + 64,4 Ecu/100 kg/net MAX 27 + 23,6 Ecu/100 kg/net
12,4 + 61,2 Ecu/100 kg/net MAX 25,7 + 22,4 Ecu/100 kg/net
—
Other
17049051
Pastes, including marzipan, in immediate packings of a net content of 1 kg or more
13 + EA MAX 27 + AD S/Z
12,3 + EA MAX 25,6 + AD S/Z
—
17049055
Throat pastilles and cough drops
13 + EA MAX 27 + AD S/Z
12,3 + EA MAX 25,6 + AD S/Z
—
17049061
Sugar coated (panned) goods
13 + EA MAX 27 + AD S/Z
12,3 + EA MAX 25,6 + AD S/Z
—
Other
17049065
Gum confectionery and jelly confectionery including fruit pastes in the form of sugar confectionery
13 + EA MAX 27 + AD S/Z
12,3 + EA MAX 25,6 + AD S/Z
—
17049071
Boiled sweets whether or not filled
13 + EA MAX 27 + AD S/Z
12,3 + EA MAX 25,6 + AD S/Z
—
17049075
Toffees, caramels and similar sweets
13 + EA MAX 27 + AD S/Z
12,3 + EA MAX 25,6 + AD S/Z
—
Other
17049081
Compressed tablets
13 + EA MAX 27 + AD S/Z
12,3 + EA MAX 25,6 + AD S/Z
—
17049099
Other
13 + EA MAX 27 + AD S/Z
12,3 + EA MAX 25,6 + AD S/Z
—

### Division: Note

## 1 This chapter does not cover:

(a) sugar confectionery containing cocoa (heading No 1806);
(b) chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading No 2940; or
(c) medicaments or other products of Chapter 30.

### Division: 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 %.

### Division: Additional notes

## 1 

For the purposes of subheadings 1701 11 10, 1701 11 90, 1701 12 10 and 1701 12 90, ‘raw sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, less than 99,5 % by weight of sucrose determined by the polarimetric method.

## 2 

For the purposes of subheading 1701 99 10, ‘white sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, 99,5 % or more by weight of sucrose, determined by the polarimetric method.

## 3 

For the purposes of subheadings 1702 30 10, 1702 40 10, 1702 60 10 and 1702 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.

## 4 

For the purposes of subheading 1702 90 80, ‘inulin syrup’ means the immediate product, other than that falling within subheading 1702 60 90, obtained by hydrolysis of inulin or oligofructoses, containing in the dry state at least 10 % fructose in free form or as sucrose.

## 5 

When imported in the form of an assortment, goods falling within subheading 1704 90 are subject to an agricultural component (EA) fixed according to the average content in milk fats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

## 18 COCOA AND COCOA PREPARATIONS

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
18010000
Cocoa beans, whole or broken, raw or roasted
6,7
2,5
—
18020000
Cocoa shells, husks, skins and other cocoa waste
Free
2,5
—
1803
Cocoa paste, whether or not defatted
18031000
Not defatted
12
14,1
—
18032000
Wholly or partly defatted
12
14,1
—
18040000
Cocoa butter, fat and oil
9
11,3
—
18050000
Cocoa powder, not containing added sugar or other sweetening matter
12
14,7
—
1806
Chocolate and other food preparations containing cocoa
180610
Cocoa powder, containing added sugar or other sweetening matter
18061015
Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
29,6
9,7
—
18061020
Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
10 + 31,5 Ecu/100 kg/net
9,7 + 30,5 Ecu/100 kg/net
—
18061030
Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
10 + 39,3 Ecu/100 kg/net
9,7 + 38 Ecu/100 kg/net
—
18061090
Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
10 + 52,4 Ecu/100 kg/net
9,7 + 50,7 Ecu/100 kg/net
—
180620
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
18062010
Containing 31 % or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milk fat
12 + EA MAX 27 + AD S/Z
11,4 + EA MAX 25,6 + AD S/Z
—
18062030
Containing a combined weight of 25 % or more, but less than 31 % of cocoa butter and milk fat
12 + EA MAX 27 + AD S/Z
11,4 + EA MAX 25,6 + AD S/Z
—
Other
18062050
Containing 18 % or more by weight of cocoa butter
12 + EA MAX 27 + AD S/Z
11,4 + EA MAX 25,6 + AD S/Z
—
18062070
Chocolate milk crumb
22,3 + EA
21,2 + EA
—
18062080
Chocolate flavour coating
12 + EA MAX 27 + AD S/Z
11,4 + EA MAX 25,6 + AD S/Z
—
18062095
Other
12 + EA MAX 27 + AD S/Z
11,4 + EA MAX 25,6 + AD S/Z
—
Other, in blocks, slabs or bars
18063100
Filled
12 + EA MAX 27 + AD S/Z
11,4 + EA MAX 25,6 + AD S/Z
—
180632
Not filled
18063210
With added cereal, fruit or nuts
12 + EA MAX 27 + AD S/Z
11,4 + EA MAX 25,6 + AD S/Z
—
18063290
Other
12 + EA MAX 27 + AD S/Z
11,4 + EA MAX 25,6 + AD S/Z
—
180690
Other
Chocolate and chocolate products
Chocolates, whether or not filled
18069011
Containing alcohol
12 + EA MAX 27 + AD S/Z
11,4 + EA MAX 25,6 + AD S/Z
—
18069019
Other
12 + EA MAX 27 + AD S/Z
11,4 + EA MAX 25,6 + AD S/Z
—
Other
18069031
Filled
12 + EA MAX 27 + AD S/Z
11,4 + EA MAX 25,6 + AD S/Z
—
18069039
Not filled
12 + EA MAX 27 + AD S/Z
11,4 + EA MAX 25,6 + AD S/Z
—
18069050
Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa
12 + EA MAX 27 + AD S/Z
11,4 + EA MAX 25,6 + AD S/Z
—
18069060
Spreads containing cocoa
12 + EA MAX 27 + AD S/Z
11,4 + EA MAX 25,6 + AD S/Z
—
18069070
Preparations containing cocoa for making beverages
12 + EA MAX 27 + AD S/Z
11,4 + EA MAX 25,6 + AD S/Z
—
18069090
Other
12 + EA MAX 27 + AD S/Z
11,4 + EA MAX 25,6 + AD S/Z
—

### Division: Notes

## 1 

This chapter does not cover the preparations of heading No 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.

## 2 

Heading No 1806 includes sugar confectionery containing cocoa and, subject to note 1 to this chapter, other food preparations containing cocoa.

### Division: Additional notes

## 1 

When imported in the form of an assortment, goods falling within subheadings 1806 20, 1806 31, 1806 32 and 1806 90 are subject to an agricultural component (EA) fixed according to the average content in milk fats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

## 2 

Subheadings 1806 90 11 and 1806 90 19 do not cover chocolates made entirely of one type of chocolate.

## 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
1901
Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50 %, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 %, not elsewhere specified or included
19011000
Preparations for infant use, put up for retail sale
11 + EA
10,4 + EA
—
19012000
Mixes and doughs for the preparation of bakers' wares of heading No 1905
11 + EA
10,4 + EA
—
190190
Other
Malt extract
19019011
With a dry extract content of 90 % or more by weight
8 + 28,2 Ecu/100 kg/net
7,5 + 26,5 Ecu/100 kg/net
—
19019019
Other
8 + 23 Ecu/100 kg/net
7,5 + 21,6 Ecu/100 kg/net
—
Other
19019091
Containing no milk fats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milk fat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of heading Nos 0401 to 0404
25
18,8
—
19019099
Other
11 + EA
10,4 + EA
—
1902
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
19021100
Containing eggs
12 + 38,5 Ecu/100 kg/net
11,3 + 36,2 Ecu/100 kg/net
—
190219
Other
19021910
Containing no common wheat flour or meal
12 + 38,5 Ecu/100 kg/net
11,3 + 36,2 Ecu/100 kg/net
—
19021990
Other
12 + 33 Ecu/100 kg/net
11,3 + 31 Ecu/100 kg/net
—
190220
Stuffed pasta, whether or not cooked or otherwise prepared
19022010
Containing more than 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates
17
15,3
—
19022030
Containing more than 20 % by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin
84,8 Ecu/100 kg/net
79,7 Ecu/100 kg/net
—
Other
19022091
Cooked
13 + 9,5 Ecu/100 kg/net
12,2 + 8,9 Ecu/100 kg/net
—
19022099
Other
13 + 26,7 Ecu/100 kg/net
12,2 + 25,1 Ecu/100 kg/net
—
190230
Other pasta
19023010
Dried
10 + 38,5 Ecu/100 kg/net
9,4 + 36,2 Ecu/100 kg/net
—
19023090
Other
10 + 15,2 Ecu/100 kg/net
9,4 + 14,3 Ecu/100 kg/net
—
190240
Couscous
19024010
Unprepared
12 + 38,5 Ecu/100 kg/net
11,3 + 36,2 Ecu/100 kg/net
—
19024090
Other
10 + 15,2 Ecu/100 kg/net
9,4 + 14,3 Ecu/100 kg/net
—
19030000
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
10 + 23,6 Ecu/100 kg/net
9,4 + 22,2 Ecu/100 kg/net
—
1904
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared
190410
Prepared foods obtained by the swelling or roasting of cereals or cereal products
19041010
Obtained from maize
6 + 31,3 Ecu/100 kg/net
5,6 + 29,4 Ecu/100 kg/net
—
19041030
Obtained from rice
8 + 71,9 Ecu/100 kg/net
7,5 + 67,6 Ecu/100 kg/net
—
19041090
Other
8 + 52,5 Ecu/100 kg/net
7,5 + 49,4 Ecu/100 kg/net
—
190490
Other
19049010
Rice
13 + 71,9 Ecu/100 kg/net
12,2 + 67,6 Ecu/100 kg/net
—
19049090
Other
13 + 40,1 Ecu/100 kg/net
12,2 + 37,7 Ecu/100 kg/net
—
1905
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
19051000
Crispbread
9 + 20,3 Ecu/100 kg/net
8,5 + 19,1 Ecu/100 kg/net
—
190520
Gingerbread and the like
19052010
Containing by weight of sucrose less than 30 % (including invert sugar expressed as sucrose)
13 + 25,4 Ecu/100 kg/net
12,4 + 24,2 Ecu/100 kg/net
—
19052030
Containing by weight of sucrose 30 % or more but less than 50 % (including invert sugar expessed as sucrose
13 + 32,8 Ecu/100 kg/net
12,5 + 31,4 Ecu/100 kg/net
—
19052090
Containing by weight of sucrose 50 % or more (including invert sugar expressed as sucrose)
13 + 40,2 Ecu/100 kg/net
12,5 + 38,7 Ecu/100 kg/net
—
190530
Sweet biscuits; waffles and wafers
Completely or partially coated or covered with chocolate or other preparations containing cocoa
19053011
In immediate packings of a net content not exceeding 85 g
13 + EA MAX 35 + ADS/Z
12,3 + EA MAX 33,2 + AD S/Z
—
19053019
Other
13 + EA MAX 35 + AD S/Z
12,3 + EA MAX 33,2 + AD S/Z
—
Other
Sweet biscuits
19053030
Containing 8 % or more by weight of milk fats
13 + EA MAX 35 + AD S/Z
12,3 + EA MAX 33,2 + AD S/Z
—
Other
19053051
Sandwich biscuits
13 + EA MAX 35 + AD S/Z
12,3 + EA MAX 33,2 + AD S/Z
—
19053059
Other
13 + EA MAX 35 + ADS/Z
12,3 + EA MAX 33,2 + AD S/Z
—
Waffles and wafers
19053091
Salted, whether or not filled
13 + EA MAX 30 + AD F/M
12,3 + EA MAX 28,5 + AD F/M
—
19053099
Other
13 + EA MAX 35 + AD S/Z
12,3 + EA MAX 33,2 + AD S/Z
—
190540
Rusks, toasted bread and similar toasted products
19054010
Rusks
14 + EA
13,3 + EA
—
19054090
Other
14 + EA
13,3 + EA
—
190590
Other
19059010
Matzos
6 + 24,9 Ecu/100 kg/net
5,6 + 23,4 Ecu/100 kg/net
—
19059020
Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
7 + 94,5 Ecu/100 kg/net
6,6 + 88,8 Ecu/100 kg/net
—
Other
19059030
Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugars and not more than 5 % of fat
14 + EA
13,3 + EA
—
19059040
Waffles and wafers with a water content exceeding 10 % by weight
13 + EA MAX 30 + AD F/M
12,3 + EA MAX 28,5 + AD F/M
—
19059045
Biscuits
13 + EA MAX 30 + AD F/M
12,3 + EA MAX 28,5 + AD F/M
—
19059055
Extruded or expanded products, savoury or salted
13 + EA MAX 30 + AD F/M
12,3 + EA MAX 28,5 + AD F/M
—
Other
19059060
With added sweetening matter
13 + EA MAX 35 + AD S/Z
12,3 + EA MAX 33,2 + AD S/Z
—
19059090
Other
13 + EA MAX 30 + ADF/M
12,3 + EA MAX 28,5 + AD F/M
—

### Division: Notes

## 1 This chapter does not cover:

(a) except in the case of stuffed products of heading No 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 No 2309); or
(c) medicaments or other products of Chapter 30.

## 2 For the purposes of heading No 1901, the terms ‘flour’ and ‘meal’ mean:

(a) cereal flour and meal of Chapter 11; and
(b) flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (heading No 0712), of potatoes (heading No 1105) or of dried leguminous vegetables (heading No 1106).

## 3 

Heading No 1904 does not cover preparations containing more than 8 % by weight of cocoa powder or coated with chocolate or other food preparations containing cocoa of heading No 1806.

## 4 

For the purposes of heading No 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.

### Division: Additional notes

## 1 

Goods of subheadings 1905 30, 1905 40 and 1905 90, presented in the form of an assortment, are subject to an agricultural component (EA) fixed according to the average content in milk fats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

## 2 

The expression ‘sweet biscuits’ in subheading 1905 30 applies only to products having a water content of not more than 12 % by weight and a fat content of not more than 35 % by weight (fillings and coatings are not to be taken into consideration in determining these contents).

## 3 

Subheading 1905 30 does not cover waffles and wafers with a water content of more than 10 % by weight (subheading 1905 90 40).

## 20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
2001
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
20011000
Cucumbers and gherkins
22
21,3
kg/net eda
20012000
Onions
22
19,3
—
200190
Other
20019010
Mango chutney
22
Free
—
20019020
Fruit of the genus Capsicum other than sweet peppers or pimentos
7,5
9,2
—
20019030
Sweet corn (Zea mays var. saccharata)
8 + 14,7 Ecu/100 kg/net
7,5 + 13,8 Ecu/100 kg/net
—
20019040
Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch
13 + 5,9 Ecu/100 kg/net
12,2 + 5,6 Ecu/100 kg/net
—
20019050
Mushrooms
22
19,3
—
20019060
Palm hearts
15
18,3
—
20019065
Olives
22
19,3
—
20019070
Sweet peppers
22
19,3
—
20019075
Salad beetroot (Beta vulgaris var. conditiva)
22
19,3
—
20019085
Red cabbages
22
19,3
—
20019091
Tropical fruit and tropical nuts
22
18,3
—
20019096
Other
22
19,3
—
2002
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
200210
Tomatoes, whole or in pieces
20021010
Peeled
18
17,4
—
20021090
Other
18
17,4
—
200290
Other
With a dry matter content of less than 12 % by weight
20029011
In immediate packings of a net content exceeding 1 kg
18
17,4
—
20029019
In immediate packings of a net content not exceeding 1 kg
18
17,4
—
With a dry matter content of not less than 12 % but not more than 30 % by weight
20029031
In immediate packings of a net content exceeding 1 kg
18
17,4
—
20029039
In immediate packings of a net content not exceeding 1 kg
18
17,4
—
With a dry matter content of more than 30 % by weight
20029091
In immediate packings of a net content exceeding 1 kg
18
17,4
—
20029099
In immediate packings of a net content not exceeding 1 kg
18
17,4
—
2003
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
200310
Mushrooms
Of the genus Agaricus
20031020
Provisionally preserved, completely cooked
23 + 239 Ecu/100 kg/net eda
22,2 + 231 Ecu/100 kg/net eda
—
20031030
Other
23 + 278 Ecu/100 kg/net eda
22,2 + 269 Ecu/100 kg/net eda
—
20031080
Other
23
22,2
—
20032000
Truffles
20
17,4
—
2004
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen
200410
Potatoes
20041010
Cooked, not otherwise prepared
19
17,4
—
Other
20041091
In the form of flour, meal or flakes
11 + EA
10,4 + EA
—
20041099
Other
24
21,3
—
200490
Other vegetables and mixtures of vegetables
20049010
Sweet corn (Zea mays var. saccharata)
8 + 14,7 Ecu/100 kg/net
7,5 + 13,8 Ecu/100 kg/net
—
20049030
Sauerkraut, capers and olives
20
19,3
—
20049050
Peas (Pisum sativum) and immature beans of the species Phaseolus spp., in pod
24
23,2
—
Other, including mixtures
20049091
Onions, cooked, not otherwise prepared
19
17,4
—
20049095
Artichokes
24
21,3
—
20049099
Other
24
21,3
—
2005
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen
20051000
Homogenized vegetables
24
21,3
—
200520
Potatoes
20052010
In the form of flour, meal or flakes
11 + EA
10 + EA
—
Other
20052020
Thinly sliced, fried or baked, whether or not salted or flavoured, in airtight packings, suitable for immediate consumption
24
20,7
—
20052080
Other
24
20,7
—
20053000
Sauerkraut
20
19,3
—
20054000
Peas (Pisum sativum)
24
23,2
—
Beans (Vigna spp., Phaseolus spp.)
20055100
Beans, shelled
24
21,3
—
20055900
Other
24
23,2
—
20056000
Asparagus
22
21,3
—
200570
Olives
20057010
In immediate packings of a net content not exceeding 5 kg
20
18,8
kg/net eda
20057090
Other
20
18,8
kg/net eda
20058000
Sweet corn (Zea mays var. saccharata)
8 + 14,7 Ecu/100 kg/net
7,5 + 13,8 Ecu/100 kg/net
—
200590
Other vegetables and mixtures of vegetables
20059010
Fruit of the genus Capsicum other than sweet peppers or pimentos
20
9,4
—
20059030
Capers
20
19,3
—
20059050
Globe artichokes
24
21,3
—
20059060
Carrots
24
21,3
—
20059070
Mixtures of vegetables
24
21,3
—
20059080
Other
24
21,3
—
200600
Fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallized)
20060010
Ginger
25
Free
—
Other
With a sugar content exceeding 13 % by weight
20060031
Cherries
25 + 29,9 Ecu/100 kg/net
24,2 + 28,9 Ecu/100 kg/net
—
20060035
Tropical fruit and tropical nuts
25 + 29,9 Ecu/100 kg/net
22,9 + 27,4 Ecu/100 kg/net
—
20060038
Other
25 + 29,9 Ecu/100 kg/net
24,2 + 28,9 Ecu/100 kg/net
—
Other
20060091
Tropical fruit and tropical nuts
25
22,9
—
20060099
Other
25
24,2
—
2007
Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter
200710
Homogenized preparations
20071010
With a sugar content exceeding 13 % by weight
30 + 5,2 Ecu/100 kg/net
29 + 5 Ecu/100 kg/net
—
Other
20071091
Of tropical fruit
30
27,5
—
20071099
Other
30
29
—
Other
200791
Citrus fruit
20079110
With a sugar content exceeding 30 % by weight
25 + 28,8 Ecu/100 kg/net
24,2 + 27,8 Ecu/100 kg/net
—
20079130
With a sugar content exceeding 13 % but not exceeding 30 % by weight
25 + 5,2 Ecu/100 kg/net
24 + 5 Ecu/100 kg/net
—
20079190
Other
30
26,1
—
200799
Other
With a sugar content exceeding 30 % by weight
20079910
Plum puree and paste and prune puree and paste, in immediate packings of a net content exceeding 100 kg, for industrial processing
28
27,1
—
20079920
Chestnut puree and paste
30 + 24,6 Ecu/100 kg/net
29 + 23,8 Ecu/100 kg/net
—
Other
20079931
Of cherries
30 + 28,8 Ecu/100 kg/net
29 + 27,8 Ecu/100 kg/net
—
20079933
Of strawberries
30 + 28,8 Ecu/100 kg/net
29 + 27,8 Ecu/100 kg/net
—
20079935
Of raspberries
30 + 28,8 Ecu/100 kg/net
29 + 27,8 Ecu/100 kg/net
—
20079939
Other
30 + 28,8 Ecu/100 kg/net
29 + 27,8 Ecu/100 kg/net
—
With a sugar content exceeding 13 % but not exceeding 30 %
20079951
Chestnut puree and paste
30 + 5,2 Ecu/100 kg/net
29 + 5 Ecu/100 kg/net
—
20079955
Apple puree, including compotes
30 + 5,2 Ecu/100 kg/net
29 + 5 Ecu/100 kg/net
—
20079958
Other
30 + 5,2 Ecu/100 kg/net
29 + 5 Ecu/100 kg/net
—
Other
20079991
Apple puree, including compotes
30
29
—
20079993
Of tropical fruit and tropical nuts
30
27,5
—
20079998
Other
30
29
—
2008
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
200811
Ground-nuts
20081110
Peanut butter
25
18,8
—
Other, in immediate packings of a net content
20081191
Exceeding 1 kg
14
13,5
—
Not exceeding 1 kg
20081196
Roasted
16
12
—
20081198
Other
22
15,5
—
200819
Other, including mixtures
In immediate packings of a net content exceeding 1 kg
20081911
Tropical nuts; mixtures containing 50 % or more by weight of tropical nuts and tropical fruit
17
12,8
—
Other
20081913
Roasted almonds and pistachios
17
13,2
—
20081919
Other
17
13,5
—
In immediate packings of a net content not exceeding 1 kg
20081991
Tropical nuts; mixtures containing 50 % or more by weight of tropical nuts and tropical fruit
22
14,7
—
Other
Roasted nuts
20081993
Almonds and pistachios
16
12
—
20081995
Other
16
12
—
20081999
Other
22
15,5
—
200820
Pineapples
Containing added spirit
In immediate packings of a net content exceeding 1 kg
20082011
With a sugar content exceeding 17 % by weight
32 + 3,1 Ecu/100 kg/net
30,9 + 3 Ecu/100 kg/net
—
20082019
Other
32
30,9
—
In immediate packings of a net content not exceeding 1 kg
20082031
With a sugar content exceeding 19 % by weight
32 + 3,1 Ecu/100 kg/net
30,9 + 3 Ecu/100 kg/net
—
20082039
Other
32
30,9
—
Not containing added spirit
Containing added sugar, in immediate packings of a net content exceeding 1 kg
20082051
With a sugar content exceeding 17 % by weight
24
23,2
—
20082059
Other
22
21,3
—
Containing added sugar, in immediate packings of a net content not exceeding 1 kg
20082071
With a sugar content exceeding 19 % by weight
26
25,1
—
20082079
Other
24
23,2
—
Not containing added sugar, in immediate packings of a net content
20082091
Of 4,5 kg or more
23
22,2
—
20082099
Of less than 4,5 kg
23
22,2
—
200830
Citrus fruit
Containing added spirit
With a sugar content exceeding 9 % by weight
20083011
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
32
30,9
—
20083019
Other
32 + 5,2 Ecu/100 kg/net
30,9 + 5 Ecu/100 kg/net
—
Other
20083031
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
32
29
—
20083039
Other
32
30,9
—
Not containing added spirit
Containing added sugar, in immediate packings of a net content exceeding 1 kg
20083051
Grapefruit segments
19
18,4
—
20083055
Mandarins (including tangerines and satsumas); Clementines, wilkings and other similar citrus hybrids
23
22,2
—
20083059
Other
22
21,3
—
Containing added sugar, in immediate packings of a net content not exceeding 1 kg
20083071
Grapefruit segments
19
18,4
—
20083075
Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids
22
21,3
—
20083079
Other
26
25,1
—
Not containing added sugar, in immediate packings of a net content
20083091
Of 4,5 kg or more
23
22,2
—
20083099
Of less than 4,5 kg
25
22,2
—
200840
Pears
Containing added spirit
In immediate packings of a net content exceeding 1 kg
With a sugar content exceeding 13 % by weight
20084011
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
32
30,9
—
20084019
Other
32 + 5,2 Ecu/100 kg/net
30,9 + 5 Ecu/100 kg/net
—
Other
20084021
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
32
29
—
20084029
Other
32
30,9
—
In immediate packings of a net content not exceeding 1 kg
20084031
With a sugar content exceeding 15 % by weight
32 + 5,2 Ecu/100 kg/net
30,9 + 5 Ecu/100 kg/net
—
20084039
Other
32
30,9
—
Not containing added spirit
Containing added sugar, in immediate packings of a net content exceeding 1 kg
20084051
With a sugar content exceeding 13 % by weight
22
21,3
—
20084059
Other
23
19,3
—
Containing added sugar, in immediate packings of a net content not exceeding 1 kg
20084071
With a sugar content exceeding 15 % by weight
24
23,2
—
20084079
Other
27
21,3
—
Not containing added sugar, in immediate packings of a net content
20084091
Of 4,5 kg or more
23
20,3
—
20084099
Of less than 4,5 kg
25
20,3
—
200850
Apricots
Containing added spirit
In immediate packings of a net content exceeding 1 kg
With a sugar content exceeding 13 % by weight
20085011
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
32
30,9
—
20085019
Other
32 + 5,2 Ecu/100 kg/net
30,9 + 5 Ecu/100 kg/net
—
Other
20085031
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
32
29
—
20085039
Other
32
30,9
—
In immediate packings of a net content not exceeding 1 kg
20085051
With a sugar content exceeding 15 % by weight
32 + 5,2 Ecu/100 kg/net
30,9 + 5 Ecu/100 kg/net
—
20085059
Other
32
30,9
—
Not containing added spirit
Containing added sugar, in immediate packings of a net content exceeding 1 kg
20085061
With a sugar content exceeding 13 % by weight
24
23,2
—
20085069
Other
23
21,3
—
Containing added sugar, in immediate packings of a net content not exceeding 1 kg
20085071
With a sugar content exceeding 15 % by weight
26
25,1
—
20085079
Other
27
23,2
—
Not containing added sugar, in immediate packings of a net content
20085092
Of 5 kg or more
17
16,4
—
20085094
Of 4,5 kg or more but less than 5 kg
17
22,2
—
20085099
Of less than 4,5 kg
25
22,2
—
200860
Cherries
Containing added spirit
With a sugar content exceeding 9 % by weight
20086011
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
32
30,9
—
20086019
Other
32 + 5,2 Ecu/100 kg/net
30,9 + 5 Ecu/100 kg/net
—
Other
20086031
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
32
29
—
20086039
Other
32
30,9
—
Not containing added spirit
Containing added sugar, in immediate packings of a net content exceeding 1 kg
20086051
Sour cherries (Prunus cerasus)
22
21,3
—
20086059
Other
22
21,3
—
Containing added sugar, in immediate packings of a net content not exceeding 1 kg
20086061
Sour cherries (Prunus cerasus)
26
25,1
—
20086069
Other
26
25 l
—
Not containing added sugar, in immediate packings of a net content
Of 4,5 kg or more
20086071
Sour cherries (Prunus cerasus)
23
22,2
—
20086079
Other
23
22,2
—
Of less than 4,5 kg
20086091
Sour cherries (Prunus cerasus)
25
22,2
—
20086099
Other
25
22,2
—
200870
Peaches
Containing added spirit
In immediate packings of a net content exceeding 1 kg
With a sugar content exceeding 13 % by weight
20087011
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
32
30,9
—
20087019
Other
32 + 5,2 Ecu/100 kg/net
30,9 + 5 Ecu/100 kg/net
—
Other
20087031
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
32
29
—
20087039
Other
32
30,9
—
In immediate packings of a net content not exceeding 1 kg
20087051
With a sugar content exceeding 15 % by weight
32 + 5,2 Ecu/100 kg/net
30,9 + 5 Ecu/100 kg/net
—
20087059
Other
32
30,9
—
Not containing added spirit
Containing added sugar, in immediate packings of a net content exceeding 1 kg
20087061
With a sugar content exceeding 13 % by weight
24
23,2
—
20087069
Other
23
21,3
—
Containing added sugar, in immediate packings of a net content not exceeding 1 kg
20087071
With a sugar content exceeding 15 % by weight
24
23,2
—
20087079
Other
27
21,3
—
Not containing added sugar, in immediate packings of a net content
20087092
Of 5 kg or more
19
18,4
—
20087094
Of 4,5 kg or more but less than 5 kg
19
22,2
—
20087099
Of less than 4,5 kg
25
22,2
—
200880
Strawberries
Containing added spirit
With a sugar content exceeding 9 % by weight
20088011
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
32
30,9
—
20088019
Other
32 + 5,2 Ecu/100 kg/net
30,9 + 5 Ecu/100 kg/net
—
Other
20088031
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
32
29
—
20088039
Other
32
30,9
—
Not containing added spirit
20088050
Containing added sugar, in immediate packings of a net content exceeding 1 kg
22
21,3
—
20088070
Containing added sugar, in immediate packings of a net content not exceeding 1 kg
26
25,1
—
Not containing added sugar, in immediate packings of a net content
20088091
Of 4,5 kg or more
23
22,2
—
20088099
Of less than 4,5 kg
25
22,2
—
Other, including mixtures other than those of subheading 2008 19
20089100
Palm hearts
16
18,3
—
200892
Mixtures
Containing added spirit
With a sugar content exceeding 9 % by weight
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
20089212
Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
32
29,3
—
20089214
Other
32
30,9
—
Other
20089216
Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
32 + 5,2 Ecu/100 kg/net
29,3 + 4,8 Ecu/100 kg/net
—
20089218
Other
32 + 5,2 Ecu/100 kg/net
30,9 + 5 Ecu/100 kg/net
—
Other
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
20089232
Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
32
27,5
—
20089234
Other
32
29
—
Other
20089236
Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
32
29,3
—
20089238
Other
32
30,9
—
Not containing added spirit
20089245
Preparation of the Müsli type based on unroasted cereal flakes
13 + EA
12,3 + EA
—
Other
Containing added sugar
In immediate packings of a net content exceeding 1 kg
20089251
Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
22
20,2
—
20089259
Other
22
21,3
—
Other
Mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruits
20089272
Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
17
15,6
—
20089274
Other
17
16,4
—
Other
20089276
Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
24
22
—
20089278
Other
24
23,2
—
Not containing added sugar, in immediate packings of a net content
Of 5 kg or more
20089292
Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
23
21,1
—
20089293
Other
23
22,2
—
Of 4,5 kg or more but less than 5 kg
20089294
Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
23
21,1
—
20089296
Other
23
22,2
—
Of less than 4,5 kg
20089297
Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
25
21,1
—
20089298
Other
25
22,2
—
200899
Other
Containing added spirit
Ginger
20089911
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
16
18,3
—
20089919
Other
24
29,3
—
Grapes
20089921
With a sugar content exceeding 13 % by weight
32 + 4,7 Ecu/100 kg/net
30,9 + 4,5 Ecu/100 kg/net
—
20089923
Other
32
30,9
—
Other
With a sugar content exceeding 9 % by weight
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
20089925
Passionfruit and guavas
22
29,3
—
20089926
Mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, ca-rambola and pitahaya
32
29,3
—
20089928
Other
32
30,9
—
Other
20089932
Passionfruit and guavas
20 + 5,2 Ecu/100 kg/net
29,3 + 4,8 Ecu/100 kg/net
—
20089933
Mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, ca-rambola and pitahaya
32 + 5,2 Ecu/100 kg/net
29,3 + 4,8 Ecu/100 kg/net
—
20089934
Other
32 + 5,2 Ecu/100 kg/net
30,9 + 5 Ecu/100 kg/net
—
Other
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
20089936
Tropical fruit
32
27,5
—
20089937
Other
32
29
—
Other
20089938
Tropical fruit
32
29,3
—
20089940
Other
32
30,9
—
Not containing added spirit
Containing added sugar, in immediate packings of a net content exceeding 1 kg
20089941
Ginger
23
Free
—
20089943
Grapes
24
23,2
—
20089945
Plums and prunes
22
21,3
—
20089946
Passionfruit, guavas and tamarinds
12
20,2
—
20089947
Mangoes, mangosteens, papaws (papayas), cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya
22
20,2
—
20089949
Other
22
21,3
—
Containing added sugar, in immediate packings of a net content not exceeding 1 kg
20089951
Ginger
27
Free
—
20089953
Grapes
26
25,1
—
20089955
Plums and prunes
26
25,1
—
20089961
Passionfruit and guavas
14
23,8
—
20089962
Mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya
26
23,8
—
20089968
Other
26
25,1
—
Not containing added sugar
Plums and prunes, in immediate packings of a net content
20089972
Of 5 kg or more
19
18,4
—
20089974
Of 4,5 kg or more but less than 5 kg
19
22,2
—
20089979
Of less than 4,5 kg
25
22,2
—
20089985
Maize (corn), other than sweet corn (Zea mays var. saccharata)
8 + 14,7 Ecu/100 kg/net
7,5 + 13,8 Ecu/100 kg/net
—
20089991
Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch
13 + 5,9 Ecu/100 kg/net
12,2 + 5,6 Ecu/100 kg/net
—
20089999
Other
23
22,2
—
2009
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
200911
Frozen
Of a density exceeding 1,33 g/cm3 at 20 oC
20091111
Of a value not exceeding ECU 30 per 100 kg net weight
42 + 25,7 Ecu/100 kg/net
40,6 + 24,8 Ecu/100 kg/net
—
20091119
Other
42
40,6
—
Of a density not exceeding 1,33 g/cm3 at 20 oC
20091191
Of a value not exceeding ECU 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight
19 + 25,7 Ecu/100 kg/net
18,4 + 24,8 Ecu/100 kg/net
—
20091199
Other
19
18,4
—
200919
Other
Of a density exceeding 1,33 g/cm3 at 20 oC
20091911
Of a value not exceeding ECU 30 per 100 kg net weight
42 + 25,7 Ecu/100 kg/net
40,6 + 24,8 Ecu/100 kg/net
—
20091919
Other
42
40,6
—
Of a density not exceeding 1,33 g/cm3 at 20 oC
20091991
Of a value not exceeding ECU 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight
19 + 25,7 Ecu/100 kg/net
18,4 + 24,8 Ecu/100 kg/net
—
20091999
Other
19
17,9
—
200920
Grapefruit juice
Of a density exceeding 1,33 g/cm3 at 20 oC
20092011
Of a value not exceeding ECU 30 per 100 kg net weight
42 + 25,7 Ecu/100 kg/net
40,6 + 24,8 Ecu/100 kg/net
—
20092019
Other
42
40,6
—
Of a density not exceeding 1,33 g/cm3 at 20 oC
20092091
Of a value not exceeding ECU 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight
15 + 25,7 Ecu/100 kg/net
15,5 + 24,8 Ecu/100 kg/net
—
20092099
Other
15
12
—
200930
Juice of any other single citrus fruit
Of a density exceeding 1,33 g/cm3 at 20 oC
20093011
Of a value not exceeding ECU 30 per 100 kg net weight
42 + 25,7 Ecu/100 kg/net
40,6 + 24,8 Ecu/100 kg/net
—
20093019
Other
42
40,6
—
Of a density not exceeding 1,33 g/cm3 at 20 oC
Of a value exceeding ECU 30 per 100 kg net weight
20093031
Containing added sugar
18
17,4
—
20093039
Other
19
18,4
—
Of a value not exceeding ECU 30 per 100 kg net weight
Lemon juice
20093051
With an added sugar content exceeding 30 % by weight
18 + 25,7 Ecu/100 kg/net
17,4 + 24,8 Ecu/100 kg/net
—
20093055
With an added sugar content not exceeding 30 % by weight
18
17,4
—
20093059
Not containing added sugar
19
18,4
—
Other citrus fruit juices
20093091
With an added sugar content exceeding 30 % by weight
18 + 25,7 Ecu/100 kg/net
17,4 + 24,8 Ecu/100 kg/net
—
20093095
With an added sugar content not exceeding 30 % by weight
18
17,4
—
20093099
Not containing added sugar
19
18,4
—
200940
Pineapple juice
Of a density exceeding 1,33 g/cm3 at 20 oC
20094011
Of a value not exceeding ECU 30 per 100 kg net weight
42 + 25,7 Ecu/100 kg/net
40,6 + 24,8 Ecu/100 kg/net
—
20094019
Other
42
40,6
—
Of a density not exceeding 1,33 g/cm3 at 20 oC
20094030
Of a value exceeding ECU 30 per 100 kg net weight, containing added sugar
19
18,4
—
Other
20094091
With an added sugar content exceeding 30 % by weight
19 + 25,7 Ecu/100 kg/net
18,4 + 24,8 Ecu/100 kg/net
—
20094093
With an added sugar content not exceeding 30 % by weight
19
18,4
—
20094099
Not containing added sugar
20
19,3
—
200950
Tomato juice
20095010
Containing added sugar
20
19,3
—
20095090
Other
21
20,3
—
200960
Grape juice (including grape must)
Of a density exceeding 1,33 g/cm3 at 20 oC
20096011
Of a value not exceeding ECU 22 per 100 kg net weight
—
20096019
Other
—
Of a density not exceeding 1,33 g/cm3 at 20 oC
Of a value exceeding ECU 18 per 100 kg net weight
20096051
Concentrated
—
20096059
Other
—
Of a value not exceeding ECU 18 per 100 kg net weight
With an added sugar content exceeding 30 % by weight
20096071
Concentrated
—
20096079
Other
—
20096090
Other
—
200970
Apple juice
Of a density exceeding 1,33 g/cm3 at 20 oC
20097011
Of a value not exceeding ECU 22 per 100 kg net weight
42 + 25,7 Ecu/100 kg/net
30 + 24,5 Ecu/100 kg/net
—
20097019
Other
42
30
—
Of a density not exceeding 1,33 g/cm3 at 20 oC
20097030
Of a value exceeding ECU 18 per 100 kg net weight, containing added sugar
24
18
—
Other
20097091
With an added sugar content exceeding 30 % by weight
24 + 25,7 Ecu/100 kg/net
18 + 24,6 Ecu/100 kg/net
—
20097093
With an added sugar content not exceeding 30 % by weight
24
18
—
20097099
Not containing added sugar
25
18
—
200980
Juice of any other single fruit or vegetable
Of a density exceeding 1,33 g/cm3 at 20 oC
Pear juice
20098011
Of a value not exceeding ECU 22 per 100 kg net weight
42 + 25,7 Ecu/100 kg/net
40,6 + 24,8 Ecu/100 kg/net
—
20098019
Other
42
40,6
—
Other
Of a value not exceeding ECU 30 per 100 kg net weight
20098032
Juices of passionfruit and guavas
42 + 25,7 Ecu/100 kg/net
38,5 + 23,6 Ecu/100 kg/net
—
20098033
Juices of mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya
42 + 25,7 Ecu/100 kg/net
38,5 + 23,6 Ecu/100 kg/net
—
20098035
Other
42 + 25,7 Ecu/100 kg/net
40,6 + 24,8 Ecu/100 kg/net
—
Other
20098036
Juices of tropical fruit
42
38,5
—
20098038
Other
42
40,6
—
Of a density not exceeding 1,33 g/cm3 at 20 oC
Pear juice
20098050
Of a value exceeding ECU 18 per 100 kg net weight, containing added sugar
24
23,2
—
Other
20098061
With an added sugar content exceeding 30 % by weight
24 + 25,7 Ecu/100 kg/net
23,2 + 24,8 Ecu/100 kg/net
—
20098063
With an added sugar content not exceeding 30 % by weight
24
23,2
—
20098069
Not containing added sugar
25
24,2
—
Other
Of a value exceeding ECU 30 per 100 kg net weight, containing added sugar
20098071
Cherry juice
21
20,3
—
20098073
Juices of tropical fruit
21
19,3
—
20098079
Other
21
20,3
—
Other
With an added sugar content exceeding 30 % by weight
20098083
Juices of passionfruit and guavas
21 + 25,7 Ecu/100 kg/net
19,3 + 23,6 Ecu/100 kg/net
—
20098084
Juices of mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya
21 + 25,7 Ecu/100 kg/net
19,3 + 23,6 Ecu/100 kg/net
—
20098086
Other
21 + 25,7 Ecu/100 kg/net
20,3 + 24,8 Ecu/100 kg/net
—
With an added sugar content not exceeding 30 % by weight
20098088
Juices of tropical fruit
21
19,3
—
20098089
Other
21
20,3
—
Not containing added sugar
20098095
Juice of fruit of the species Vaccinium macrocarpon
22
14
—
20098096
Cherry juice
22
21,3
—
20098097
Juices of tropical fruit
22
20,2
—
20098099
Other
22
21,3
—
200990
Mixtures of juices
Of a density exceeding 1,33 g/cm3 at 20 oC
Mixtures of apple and pear juice
20099011
Of a value not exceeding ECU 22 per 100 kg net weight
42 + 25,7 Ecu/100 kg/net
40,6 + 24,8 Ecu/100 kg/net
—
20099019
Other
42
40,6
—
Other
20099021
Of a value not exceeding ECU 30 per 100 kg net weight
42 + 25,7 Ecu/100 kg/net
40,6 + 24,8 Ecu/100 kg/net
—
20099029
Other
42
40,6
—
Of a density not exceeding 1,33 g/cm3 at 20 oC
Mixtures of apple and pear juice
20099031
Of a value not exceeding ECU 18 per 100 kg net weight and with an added sugar content exceeding 30 % by weight
25 + 25,7 Ecu/100 kg/net
24,2 + 24,8 Ecu/100 kg/net
—
20099039
Other
25
24,2
—
Other
Of a value exceeding ECU 30 per 100 kg net weight
Mixtures of citrus fruit juices and pineapple juice
20099041
Containing added sugar
19
18,4
—
20099049
Other
20
19,3
—
Other
20099051
Containing added sugar
21
20,3
—
20099059
Other
22
21,3
—
Of a value not exceeding ECU 30 per 100 kg net weight
Mixtures of citrus fruit juices and pineapple juice
20099071
With an added sugar content exceeding 30 % by weight
19 + 25,7 Ecu/100 kg/net
18,4 + 24,8 Ecu/100 kg/net
—
20099073
With an added sugar content not exceeding 30 % by weight
19
18,4
—
20099079
Not containing added sugar
20
19,3
—
Other
With an added sugar content exceeding 30 % by weight
20099092
Mixtures of juices of tropical fruit
21 + 25,7 Ecu/100 kg/net
19,3 + 23,6 Ecu/100 kg/net
—
20099094
Other
21 + 25,7 Ecu/100 kg/net
20,3 + 24,8 Ecu/100 kg/net
—
With an added sugar content not exceeding 30 % by weight
20099095
Mixtures of juices of tropical fruit
21
19,3
—
20099096
Other
21
20,3
—
Not containing added sugar
20099097
Mixtures of juices of tropical fruit
22
20,2
—
20099098
Other
22
21,3
—

### Division: Notes

## 1 This chapter does not cover:

(a) vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;
(b) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); or
(c) homogenized composite food preparations of heading No 2104.

## 2 

Heading Nos 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading No 1704) or chocolate confectionery (heading No 1806).

## 3 

Heading Nos 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading No 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 within heading No 2002.

## 5 

For the purposes of heading No 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.

### Division: 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 preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005 10 takes precedence over all other subheadings of heading No 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 No 2007.

### Division: Additional notes

## 1 

For the purposes of heading No 2001, vegetables, fruit, nuts and other edible parts of plants prepared or preserved by vinegar or acetic acid must have a content of free, volatile acid of 0,5 % by weight or more, expressed as acetic acid.

## 2 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 method prescribed in the Annex to Regulation (EEC) No 558/93 at a temperature of 20oC and multiplied by the factor:

0,93 in respect of products of subheadings 2008 20 to 2008 80, 2008 92 and 2008 99, or
0,95 in respect of products of the other headings.

## 3 The products classified within subheadings 2008 20 to 2008 80, 2008 92 and 2008 99 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 or edible part of plant concerned:

pineapples and grapes: 13 %,
other fruits, including mixtures of fruit, and other edible parts of plants: 9 %.

## 4 For the purposes of subheadings 2008 30 11 to 2008 30 39, 2008 40 11 to 2008 40 39, 2008 50 11 to 2008 50 59, 2008 60 11 to 2008 60 39, 2008 70 11 to 2008 70 59, 2008 80 11 to 2008 80 39, 2008 92 12 to 2008 92 38 and 2008 99 11 to 2008 99 40, the following expressions shall have the meanings hereby assigned to them:

‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product
‘% mas’: the symbol for alcoholic strength by mass.

## 5 The added sugar content of products classified under heading No 2009 corresponds to the ‘sugar content’ less the figures given hereunder, according to the kind of juice concerned:

lemon or tomato juice: 3,
apple juice: 11,
grape juice: 15,
other fruit or vegetable juices, including mixtures of juices: 13.

## 6 

For the purposes of subheadings 2009 60 51 and 2009 60 71, ‘concentrated grape juice (including grape must)’ means grape juice (including grape must) for which the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20oC is not less than 50,9 %.

## 7 

For the purposes of subheadings 2001 90 91, 2006 00 35, 2006 00 91, 2007 10 91, 2007 99 93, 2008 19 11, 2008 19 91, 2008 92 12, 2008 92 16, 2008 92 32, 2008 92 36, 2008 92 51, 2008 92 72, 2008 92 76, 2008 92 92, 2008 92 94, 2008 92 97, 2008 99 36, 2008 99 38, 2009 80 36, 2009 80 73, 2009 80 88, 2009 80 97, 2009 90 92, 2009 90 95 and 2009 90 97, ‘tropical fruit’ means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya.

## 8 

For the purposes of subheadings 2001 90 91, 2006 00 35, 2006 00 91, 2007 99 93, 2008 19 11, 2008 19 91, 2008 92 12, 2008 92 16, 2008 92 32, 2008 92 36, 2008 92 51, 2008 92 72, 2008 92 76, 2008 92 92, 2008 92 94 and 2008 92 97, ‘tropical nuts’ means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.

## 21 MISCELLANEOUS EDIBLE PREPARATIONS

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
2101
Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
210110
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 or concentrates
21011011
With a coffee-based dry matter content of 95 % or more by weight
30
16,5
—
21011019
Other
30
16,5
—
Preparations
21011092
With a basis of extracts, essences or concentrates of coffee
30
16,9
—
21011098
Other
13 + EA
12,3 + EA
—
210120
Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté
21012020
Extracts, essences or concentrates
6
11
—
Preparations
21012092
With a basis of extracts, essences or concentrates of tea or maté
6
11
—
21012098
Other
13 + EA
11,9 + EA
—
210130
Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
Roasted chicory and other roasted coffee substitutes
21013011
Roasted chicory
18
16,9
—
21013019
Other
8 + 19,8 Ecu/100 kg/net
7,5 + 18,6 Ecu/100 kg/net
—
Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes
21013091
Of roasted chicory
22
20,7
—
21013099
Other
16,9 + 35,5 Ecu/100 kg/net
15,9 + 33,4 Ecu/100 kg/net
—
2102
Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No 3002); prepared baking powders
210210
Active yeasts
21021010
Culture yeast
23
16
—
Bakers' yeast
21021031
Dried
15 + 61,5 Ecu/100 kg/net
14,5 + 59,5 Ecu/100 kg/net
—
21021039
Other
15 + 18,1 Ecu/100 kg/net
14,5 + 17,5 Ecu/100 kg/net
—
21021090
Other
31
21,6
—
210220
Inactive yeasts; other single-cell micro-organisms, dead
Inactive yeasts
21022011
In tablet, cube or similar form, or in immediate packings of a net content not exceeding 1kg
17
12,2
—
21022019
Other
10
7,5
—
21022090
Other
4
1,7
—
21023000
Prepared baking powders
19
8,9
—
2103
Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
21031000
Soya sauce
20
11,3
—
21032000
Tomato ketchup and other tomato sauces
20
15
—
210330
Mustard flour and meal and prepared mustard
21033010
Mustard flour
5
3,3
—
21033090
Prepared mustard
17
13,2
—
210390
Other
21039010
Mango chutney, liquid
20
Free
—
21039030
Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less
30 MIN 1,6 Ecu/% vol/hl
Free
l alc. 100 %
21039090
Other
20
11,3
—
2104
Soups and broths and preparations therefor; homogenized composite food preparations
210410
Soups and broths and preparations therefor
21041010
Dried
22
16,9
—
21041090
Other
22
16,9
—
21042000
Homogenized composite food preparations
24
20,7
—
210500
Ice cream and other edible ice, whether or not containing cocoa
21050010
Containing no milk fats or containing less than 3 % by weight of such fats
12 + 28 Ecu/100 kg/net MAX 27 + 13,1 Ecu/100 kg/net
11,4 + 26,7 Ecu/100 kg/net MAX 25,7 + 12,5 Ecu/100 kg/net
—
Containing by weight of milk fats
21050091
3 % or more but less than 7 %
12 + 57,4 Ecu/100 kg/net MAX 27 + 10,5 Ecu/100 kg/net
11,3 + 54,2 Ecu/100 kg/net MAX 25,5 + 9,9 Ecu/100 kg/net
—
21050099
7 % or more
12 + 81,8 Ecu/100 kg/net MAX 27 + 10,5 Ecu/100 kg/net
11,3 + 77,2 Ecu/100 kg/net MAX 25,5 + 9,9 Ecu/100 kg/net
—
2106
Food preparations not elsewhere specified or included
210610
Protein concentrates and textured protein substances
21061020
Containing no milk fats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milk fat, 5 % sucrose or isoglucose, 5 % glucose or starch
25
18,8
—
21061080
Other
13 + EA
12,3 + EA
—
210690
Other
21069010
Cheese fondues
13 + 122,3 Ecu/100 kg/net MAX 35 Ecu/100 kg/net
12,2 + 115 Ecu/100 kg/net
—
Flavoured or coloured sugar syrups
21069030
Isoglucose syrups
53,4 Ecu/100 kg mas
51,6 Ecu/100 kg mas
—
Other
21069051
Lactose syrup
21,8 Ecu/100 kg mas
20,5 Ecu/100 kg mas
—
21069055
Glucose syrup and maltodextrine syrup
31,2 Ecu/100 kg mas
29,3 Ecu/100 kg mas
—
21069059
Other
0,5 Ecu/100 kg mas
0,48 Ecu/100 kg mas
—
Other
21069092
Containing no milk fats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milk fat, 5 % sucrose or isoglucose, 5 % glucose or starch
25
18,8
—
21069098
Other
13 + EA
12,3 + EA
—

### Division: Notes

## 1 This chapter does not cover:

(a) mixed vegetables of heading No 0712;
(b) roasted coffee substitutes containing coffee in any proportion (heading No 0901);
(c) flavoured tea (heading No 0902);
(d) spices or other products of heading Nos 0904 to 0910;
(e) food preparations, other than the products described in heading No 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) compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume (see note 2 to Chapter 22) exceeding 0,5 % vol (heading No 2208);
(g) yeast put up as a medicament or other products of heading No 3003 or 3004; or
(h) prepared enzymes of heading No 3507.

## 2 

Extracts of the substitutes referred to in note 1 (b) are to be classified within heading No 2101.

## 3 

For the purposes of heading No 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 grams. 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.

### Division: Additional notes

## 1 

For the purposes of subheadings 2106 10 20 and 2106 90 92, the term ‘starch’ also covers starch breakdown products.

## 2 For the purposes of subheading 2106 90 10, the term ‘cheese fondues’ shall be taken to mean preparations containing 12 % or more but less than 18 % of milk fats and made from melted cheese (Emmentaler and Gruyère exclusively) with the addition of white wine, kirsch, starch and spices and put up in immediate packings of a net capacity of 1 kg or less.

Entry under the aforementioned subheading is furthermore subject to the production of a certificate issued in accordance with the conditions laid down in the relevant Community provisions.

## 3 

For the purposes of subheading 2106 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.

## 22 BEVERAGES, SPIRITS AND VINEGAR

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
2201
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
220110
Mineral waters and aerated waters
Natural mineral waters
22011011
Not carbonated
8
3,3
—
22011019
Other
8
3,3
—
Other
22011091
Not carbonated
8
3,3
—
22011099
Other
8
3,3
—
22019000
Other
Free
Free
—
2202
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 No 2009
22021000
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured
20
14,1
l
220290
Other
22029010
Not containing products of heading Nos 0401 to 0404 or fat obtained from products of heading Nos 0401 to 0404
20
14,1
l
Other, containing by weight of fat obtained from the products of heading Nos 0401 to 0404
22029091
Less than 0,2 %
8 + 17,1 Ecu/100 kg/net
7,7 + 16,5 Ecu/100 kg/net
l
22029095
0,2 % or more but less than 2 %
8 + 17,5 Ecu/100 kg/net
7,6 + 16,6 Ecu/100 kg/net
l
22029099
2 % or more
8 + 31,7 Ecu/100 kg/net
7,6 + 30 Ecu/100 kg/net
l
220300
Beer made from malt
In containers holding 10 litres or less
22030001
In bottles
30
21
l
22030009
Other
30
21
l
22030010
In containers holding more than 10 litres
30
21
l
2204
Wine of fresh grapes, including fortified wines; grape must other than that of heading No 2009
220410
Sparkling wine
Of an actual alcoholic strength by volume of not less than 8,5 % vol
22041011
Champagne
40 Ecu/hl
38,7 Ecu/hl
l
22041019
Other
40 Ecu/hl
38,7 Ecu/hl
l
Other
22041091
Asti spumante
40 Ecu/hl
38,7 Ecu/hl
l
22041099
Other
40 Ecu/hl
38,7 Ecu/hl
l
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol
220421
In containers holding 2 litres or less
22042110
Wine other than that referred to in subheading 2204 10 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 20 oC
40 Ecu/hl
38,7 Ecu/hl
l
Other
Of an actual alcoholic strength by volume not exceeding 13 % vol
Quality wines produced in specified regions
White
22042111
Alsace
17,51 Ecu/hl
15,9 Ecu/hl
l
22042112
Bordeaux
17,51 Ecu/hl
15,9 Ecu/hl
l
22042113
Bourgogne (Burgundy)
17,51 Ecu/hl
15,9 Ecu/hl
l
22042117
Val de Loire (Loire Valley)
17,51 Ecu/hl
15,9 Ecu/hl
l
22042118
Mosel-Saar-Ruwer
17,51 Ecu/hl
15,9 Ecu/hl
l
22042119
Pfalz
17,51 Ecu/hl
15,9 Ecu/hl
l
22042122
Rheinhessen
17,51 Ecu/hl
15,9 Ecu/hl
l
22042124
Lazio (Latium)
17,51 Ecu/hl
15,9 Ecu/hl
l
22042126
Toscana (Tuscany)
17,51 Ecu/hl
15,9 Ecu/hl
l
22042127
Trentino, Alto Adige and Friuli
17,51 Ecu/hl
15,9 Ecu/hl
l
22042128
Veneto
17,51 Ecu/hl
15,9 Ecu/hl
l
22042132
Vinho Verde
17,51 Ecu/hl
15,9 Ecu/hl
l
22042134
Penedés
17,51 Ecu/hl
15,9 Ecu/hl
l
22042136
Rioja
17,51 Ecu/hl
15,9 Ecu/hl
l
22042137
Valencia
17,51 Ecu/hl
15,9 Ecu/hl
l
22042138
Other
17,51 Ecu/hl
15,9 Ecu/hl
l
Other
22042142
Bordeaux
17,51 Ecu/hl
15,9 Ecu/hl
l
22042143
Bourgogne (Burgundy)
17,51 Ecu/hl
15,9 Ecu/hl
l
22042144
Beaujolais
17,51 Ecu/hl
15,9 Ecu/hl
l
22042146
Côtes du Rhône
17,51 Ecu/hl
15,9 Ecu/hl
l
22042147
Languedoc-Roussillon
17,51 Ecu/hl
15,9 Ecu/hl
l
22042148
Val de Loire (Loire Valley)
17,51 Ecu/hl
15,9 Ecu/hl
l
22042162
Piemonte (Piedmont)
17,51 Ecu/hl
15,9 Ecu/hl
l
22042166
Toscana (Tuscany)
17,51 Ecu/hl
15,9 Ecu/hl
l
22042167
Trentino and Alto Adige
17,51 Ecu/hl
15,9 Ecu/hl
l
22042168
Veneto
17,51 Ecu/hl
15,9 Ecu/hl
l
22042169
Dão, Bairrada and Douro
17,51 Ecu/hl
15,9 Ecu/hl
l
22042171
Navarra
17,51 Ecu/hl
15,9 Ecu/hl
l
22042174
Penedés
17,51 Ecu/hl
15,9 Ecu/hl
l
22042176
Rioja
17,51 Ecu/hl
15,9 Ecu/hl
l
22042177
Valdepeñas
17,51 Ecu/hl
15,9 Ecu/hl
l
22042178
Other
17,51 Ecu/hl
15,9 Ecu/hl
l
Other
22042179
White
17,51 Ecu/hl
15,9 Ecu/hl
l
22042180
Other
17,51 Ecu/hl
15,9 Ecu/hl
l
Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
Quality wines produced in specified regions
22042181
White
20,41 Ecu/hl
18,6 Ecu/hl
l
22042182
Other
20,41 Ecu/hl
18,6 Ecu/hl
l
Other
22042183
White
20,41 Ecu/hl
18,6 Ecu/hl
l
22042184
Other
20,41 Ecu/hl
18,6 Ecu/hl
l
Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
22042187
Marsala
24,87 Ecu/hl
17,9 Ecu/hl
l
22042188
Samos and Muscat de Lemnos
24,87 Ecu/hl
22,5 Ecu/hl
l
22042189
Port
21,86 Ecu/hl
17,9 Ecu/hl
l
22042191
Madeira and Setubal muscatel
21,86 Ecu/hl
17,9 Ecu/hl
l
22042192
Sherry
21,86 Ecu/hl
17,9 Ecu/hl
l
22042193
Tokay (Aszu and Szamorodni)
21,86 Ecu/hl
17,9 Ecu/hl
l
22042194
Other
24,87 Ecu/hl
22,5 Ecu/hl
l
Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol
22042195
Port
23,3 Ecu/hl
19,1 Ecu/hl
l
22042196
Madeira, sherry and Setubal muscatel
23,3 Ecu/hl
19,1 Ecu/hl
l
22042197
Tokay (Aszu and Szamorodni)
23,3 Ecu/hl
19,1 Ecu/hl
l
22042198
Other
27,77 Ecu/hl
25,2 Ecu/hl
l
22042199
Of an actual alcoholic strength by volume exceeding 22 % vol
2,33 Ecu/% vol/hl
2,12 Ecu/% vol/hl
l
220429
Other
22042910
Wine other than that referred to in subheading 2204 10 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 20 oC
40 Ecu/hl
38,7 Ecu/hl
l
Other
Of an actual alcoholic strength by volume not exceeding 13 % vol
Quality wines produced in specified regions
White
22042912
Bordeaux
13,16 Ecu/hl
12 Ecu/hl
l
22042913
Bourgogne (Burgundy)
13,16 Ecu/hl
12 Ecu/hl
l
22042917
Val de Loire (Loire Valley)
13,16 Ecu/hl
12 Ecu/hl
l
22042918
Other
13,16 Ecu/hl
12 Ecu/hl
l
Other
22042942
Bordeaux
13,16 Ecu/hl
12 Ecu/hl
l
22042943
Bourgogne (Burgundy)
13,16 Ecu/hl
12 Ecu/hl
l
22042944
Beaujolais
13,16 Ecu/hl
12 Ecu/hl
l
22042946
Côtes-du-Rhône
13,16 Ecu/hl
12 Ecu/hl
l
22042947
Languedoc-Roussillon
13,16 Ecu/hl
12 Ecu/hl
l
22042948
Val de Loire (Loire Valley)
13,16 Ecu/hl
12 Ecu/hl
l
22042958
Other
13,16 Ecu/hl
12 Ecu/hl
l
Other
White
22042962
Sicilia (Sicily)
13,16 Ecu/hl
12 Ecu/hl
l
22042964
Veneto
13,16 Ecu/hl
12 Ecu/hl
l
22042965
Other
13,16 Ecu/hl
12 Ecu/hl
l
Other
22042971
Puglia (Apuglia)
13,16 Ecu/hl
12 Ecu/hl
l
22042972
Sicilia (Sicily)
13,16 Ecu/hl
12 Ecu/hl
l
22042975
Other
13,16 Ecu/hl
12 Ecu/hl
l
Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
Quality wines produced in specified regions
22042981
White
16,06 Ecu/hl
14,6 Ecu/hl
l
22042982
Other
16,06 Ecu/hl
14,6 Ecu/hl
l
Other
22042983
White
16,06 Ecu/hl
14,6 Ecu/hl
l
22042984
Other
16,06 Ecu/hl
14,6 Ecu/hl
l
Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
22042987
Marsala
20,41 Ecu/hl
18,6 Ecu/hl
l
22042988
Samos and Muscat de Lemnos
20,41 Ecu/hl
18,6 Ecu/hl
l
22042989
Port
17,51 Ecu/hl
14,6 Ecu/hl
l
22042991
Madeira and Setubal muscatel
17,51 Ecu/hl
14,6 Ecu/hl
l
22042992
Sherry
17,51 Ecu/hl
14,6 Ecu/hl
l
22042993
Tokay (Aszu and Szamorodni)
17,51 Ecu/hl
15,9 Ecu/hl
l
22042994
Other
20,41 Ecu/hl
18,6 Ecu/hl
l
Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol
22042995
Port
18,96 Ecu/hl
15,9 Ecu/hl
l
22042996
Madeira, sherry and Setubal muscatel
18,96 Ecu/hl
15,9 Ecu/hl
l
22042997
Tokay (Aszu and Szamorodni)
18,96 Ecu/hl
17,2 Ecu/hl
l
22042998
Other
27,77 Ecu/hl
25,2 Ecu/hl
l
22042999
Of an actual alcoholic strength by volume exceeding 22 % vol
2,33 Ecu/% vol/hl
2,12 Ecu/% vol/hl
l
220430
Other grape must
22043010
In fermentation or with fermentation arrested otherwise than by the addition of alcohol
40
38,7
l
Other
Of a density of 1,33 g/cm3 or less at 20 oC and of an actual alcoholic strength by volume not exceeding 1 % vol
22043092
Concentrated
l
22043094
Other
l
Other
22043096
Concentrated
l
22043098
Other
l
2205
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
220510
In containers holding 2 litres or less
22051010
Of an actual alcoholic strength by volume of 18 % vol or less
17 Ecu/hl
16 Ecu/hl
l
22051090
Of an actual alcoholic strength by volume exceeding 18 % vol
1,4 Ecu/% vol/hl + 10 Ecu/hl
1,3 Ecu/% vol/hl + 9,4 Ecu/hl
l
220590
Other
22059010
Of an actual alcoholic strength by volume of 18 % vol or less
14 Ecu/hl
13,2 Ecu/hl
l
22059090
Of an actual alcoholic strength by volume exceeding 18 % vol
1,4 Ecu/% vol/hl
1,3 Ecu/% vol/hl
l
220600
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
22060010
Piquette
1,6 Ecu/% vol/hl MIN 9 Ecu/hl
1,5 Ecu/% vol/hl MIN 8,7 Ecu/hl
l
Other
Sparkling
22060031
Cider and perry
30 Ecu/hl
28,2 Ecu/hl
l
22060039
Other
30 Ecu/hl
28,2 Ecu/hl
l
Still, in containers holding
2 litres or less
22060051
Cider and perry
12 Ecu/hl
11,3 Ecu/hl
l
22060059
Other
12 Ecu/hl
11,3 Ecu/hl
l
More than 2 litres
22060081
Cider and perry
9 Ecu/hl
8,5 Ecu/hl
l
22060089
Other
9 Ecu/hl
8,5 Ecu/hl
l
2207
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
22071000
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher
30 Ecu/hl
28,2 Ecu/hl
l
22072000
Ethyl alcohol and other spirits, denatured, of any strength
16 Ecu/hl
15 Ecu/hl
l
2208
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages
22081000
Compound alcoholic preparations of a kind used for the manufacture of beverages
27 MIN 1,6 Ecu/% vol/hl
25,4 MIN 1,5 Ecu/% vol/hl
l alc. 100 %
220820
Spirits obtained by distilling grape wine or grape marc
In containers holding 2 litres or less
22082012
Cognac
1,6 Ecu/% vol/hl + 10 Ecu/hl
1,44 Ecu/% vol/hl + 9 Ecu/hl
l alc. 100 %
22082014
Armagnac
1,6 Ecu/% vol/hl + 10 Ecu/hl
1,44 Ecu/% vol/hl + 9 Ecu/hl
l alc. 100 %
22082026
Grappa
1,6 Ecu/% vol/hl + 10 Ecu/hl
1,44 Ecu/% vol/hl + 9 Ecu/hl
l alc. 100 %
22082028
Other
1,6 Ecu/% vol/hl+ 10 Ecu/hl
1,44 Ecu/% vol/hl + 9 Ecu/hl
l alc. 100 %
In containers holding more than 2 litres
22082040
Raw distillate
1,6 Ecu/% vol/hl
1,4 Ecu/hl/% vol/hl
l alc. 100%
Other
22082062
Cognac
1,6 Ecu/% vol/hl
1,4 Ecu/hl/% vol/hl
l alc. 100%
22082064
Armagnac
1,6 Ecu/% vol/hl
1,4 Ecu/hl/% vol/hl
l alc. 100%
22082086
Grappa
1,6 Ecu/% vol/hl
1,4 Ecu/hl/% vol/hl
l alc. 100%
22082088
Other
1,6 Ecu/% vol/hl
1,4 Ecu/hl/% vol/hl
l alc. 100%
220830
Whiskies
Bourbon whiskey, in containers holding
22083011
2 litres or less
0,4 Ecu/% vol/hl + 3 Ecu/hl
0,2 Ecu/% vol/hl + 1,5 Ecu/hl
l alc. 100%
22083019
More than 2 litres
0,4 Ecu/% vol/hl
0,2 Ecu/% vol/hl
l alc.100%
Scotch whisky
Malt whisky, in containers holding
22083032
2 litres or less
0,4 Ecu/% vol/hl + 3 Ecu/hl
0,36 Ecu/% vol/hl + 2,7 Ecu/hl
l alc. 100 %
22083038
More than 2 litres
0,4 Ecu/% vol/hl
0,36 Ecu/% vol/hl
l alc. 100%
Blended whisky, in containers holding
22083052
2 litres or less
0,4 Ecu/% vol/hl + 3 Ecu/hl
0,36 Ecu/% vol/hl + 2,7 Ecu/hl
l alc. 100%
22083058
More than 2 litres
0,4 Ecu/% vol/hl
0,36 Ecu/% vol/hl
l alc. 100%
Other, in containers holding
22083072
2 litres or less
0,4 Ecu/% vol/hl + 3 Ecu/hl
0,36 Ecu/% vol/hl + 2,7 Ecu/hl
l alc.100%
22083078
More than 2 litres
0,4 Ecu/% vol/hl
0,36 Ecu/% vol/hl
l alc. 100%
Other in containers holding
22083082
2 litres or less
0,4 Ecu/% vol/hl + 3 Ecu/hl
0,36 Ecu/% vol/hl + 2,7 Ecu/hl
l alc.100%
22083088
More than 2 litres
0,4 Ecu/% vol/hl
0,36 Ecu/% vol/hl
l alc. 100%
220840
Rum and taffia
22084010
In containers holding 2 litres or less
1 Ecu/% vol/hl + 5 Ecu/hl
0,9 Ecu/% vol/hl + 4,7 Ecu/hl
l alc. 100 %
22084090
In containers holding more than 2 litres
1 Ecu/% vol/hl
0,9 Ecu/% vol/hl
l alc. 100 %
220850
Gin and Geneva
Gin, in containers holding
22085011
2 litres or less
l Ecu/% vol/hl + 5 Ecu/hl
0,9 Ecu/% vol/hl + 4,7 Ecu/hl
l alc. 100 %
22085019
More than 2 litres
1 Ecu/% vol/hl
0,9 Ecu/% vol/hl
l alc. 100 %
Geneva, in containers holding
22085091
2 litres or less
1,6 Ecu/% vol/hl + 10 Ecu/hl
1,5 Ecu/% vol/hl + 9,4 Ecu/hl
l alc. 100 %
22085099
More than 2 litres
1,6 Ecu/% vol/hl
1,5 Ecu/% vol/hl
l alc. 100 %
220890
Other
Arrack, in containers holding
22089011
2 litres or less
1 Ecu/% vol/hl + 5 Ecu/hl
0,9 Ecu/% vol/hl + 4,7 Ecu/hl
l alc. 100 %
22089019
More than 2 litres
1 Ecu/% vol/hl
0,9 Ecu/% vol/hl
l alc. 100 %
Vodka of an alcoholic strength by volume of 45,4 % vol or less and plum, pear or cherry spirit (excluding liqueurs), in containers holding
2 litres or less
22089031
Vodka
1,3 Ecu/% vol/hl + 5 Ecu/hl
1,2 Ecu/% vol/hl + 4,7 Ecu/hl
l alc. 100 %
22089033
Plum, pear or cherry spirit (excluding liqueurs)
1,3 Ecu/% vol/hl + 5 Ecu/hl
1,17 Ecu/% vol/hl + 4,5 Ecu/hl
l alc. 100 %
More than 2 litres
22089035
Vodka
1,3 Ecu/% vol/hl
1,2 Ecu/% vol/hl
l alc. 100 %
22089038
Plum, pear or cherry spirit (excluding liqueurs)
1,3 Ecu/% vol/hl
1,2 Ecu/% vol/hl
l alc. 100 %
Other spirits, liqueurs and other spirituous beverages, in containers holding
2 litres or less
22089041
Ouzo
1,6 Ecu/% vol/hl + 10 Ecu/hl
1,5 Ecu/% vol/hl + 9,4 Ecu/hl
l alc. 100 %
Other
Spirits (excluding liqueurs)
Distilled from fruit
22089045
Calvados
1,6 Ecu/% vol/hl+ 10 Ecu/hl
1,44 Ecu/% vol/hl + 9 Ecu/hl
l alc. 100 %
22089048
Other
1,6 Ecu/% vol/hl + 10 Ecu/hl
1,44 Ecu/% vol/hl + 9 Ecu/hl
l alc. 100 %
Other
22089052
Korn
1,6 Ecu/%vol/hl+ 10 Ecu/hl
1,5 Ecu/% vol/hl + 9,4 Ecu/hl
l alc. 100 %
22089058
Other
1,6 Ecu/% vol/hl+ 10 Ecu/hl
1,5 Ecu/% vol/hl + 9,4 Ecu/hl
l alc. 100 %
22089065
Liqueurs
1,6 Ecu/%vol/hl+ 10 Ecu/hl
1,5 Ecu/% vol/hl + 9,4 Ecu/hl
l alc. 100 %
22089069
Other spirituous beverages
1,6 Ecu/% vol/hl+ 10 Ecu/hl
1,5 Ecu/% vol/hl + 9,4 Ecu/hl
l alc. 100 %
More than 2 litres
Spirits (excluding liqueurs)
22089071
Distilled from fruit
1,6 Ecu/% vol/hl
1,44 Ecu/% vol/hl
l alc. 100 %
22089073
Other
1,6 Ecu/% vol/hl
1,5 Ecu/% vol/hl
l alc. 100 %
22089079
Liqueurs and other spirituous beverages
1,6 Ecu/% vol/hl
1,5 Ecu/% vol/hl
l alc. 100 %
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, in containers holding
22089091
2 litres or less
1,6 Ecu/% vol/hl + 10 Ecu/hl
1,5 Ecu/% vol/hl + 9,4 Ecu/hl
l alc. 100 %
22089099
More than 2 litres
1,6 Ecu/% vol/hl
1,5 Ecu/% vol/hl
l alc. 100 %
220900
Vinegar and substitutes for vinegar obtained from acetic acid
Wine vinegar, in containers holding
22090011
2 litres or less
8 Ecu/hl
7,70 Ecu/hl
l
22090019
More than 2 litres
6 Ecu/hl
5,80 Ecu/hl
l
Other, in containers holding
22090091
2 litres or less
8 Ecu/hl
7,50 Ecu/hl
l
22090099
More than 2 litres
6 Ecu/hl
5,60, Ecu/hl
l

### Division: Notes

## 1 This chapter does not cover:

(a) products of this chapter (other than those of heading No 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading No 2103);
(b) sea water (heading No 2501);
(c) distilled or conductivity water or water of similar purity (heading No 2851);
(d) acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading No 2915);
(e) medicaments of heading No 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 20 oC.

## 3 

For the purposes of heading No 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified within heading Nos 2203 to 2206 or heading No 2208 as appropriate.

### Division: Subheading note

## 1 

For the purposes of subheading 2204 10, the expression ‘sparkling wine’ means wine which, when kept at a temperature of 20 oC in closed containers, has an excess pressure of not less than 3 bar.

### Division: Additional notes

## 1 For the purposes of heading Nos 2204 and 2205 and subheading 2206 00 10:

(a) ‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20o C in 100 volumes of the product at that temperature;
(b) ‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20 oC capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature;
(c) ‘total alcoholic strength by volume’ means the sum of the actual and potential alcoholic strengths;
(d) ‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment;
(e) ‘% vol’ is the symbol for alcoholic strength by volume.

## 2 

For the purposes of subheading 2204 30 10, ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1 % vol and less than three-fifths of its total alcoholic strength by volume.

## 3 For the purposes of subheadings 2204 21 and 2204 29:

A.. ‘total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions, do not volatilize.
The total dry extract must be determined with the densimeter at 20 o C;
B.. (a) the presence in the products falling within subheadings 2204 21 11 to 2204 21 99 and 2204 29 12 to 2204 29 99 of the quantities of total dry extract per litre indicated in I, II, III and IV does not affect their classification:
I.. products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total extract per litre;
II.. products of an actual alcoholic strength by volume of more than 13 % vol but not more than 15 % vol: 130 g or less of total dry extract per litre;
III.. products of an actual alcoholic strength by volume of more than 15 % vol but not more than 18 % vol: 130 g or less of total dry extract per litre;
IV.. products of an actual alcoholic strength by volume of more than 18 % vol but not more than 22 % vol: 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/l the products are to be classified in subheadings 2204 21 99 and 2204 29 99;
(b) the above rules do not apply to products falling within subheadings 2204 21 93, 2204 21 97, 2204 29 93 and 2204 29 97.

## 4 Subheadings 2204 21 11 to 2204 21 99 and 2204 29 12 to 2204 29 99 shall be taken to include:

(a) grape must with fermentation arrested by the addition of alcohol, that is to say a product:
having an actual alcoholic strength by volume of not less than 12 % vol but less than 15 % vol,
and
obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8,5 % vol of a product derived from the distillation of wine;
(b) wine fortified for distillation, that is to say a product:
having an actual alcoholic strength by volume of not less than 18 % vol but not more than 24 % vol,
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 % vol,
and
having a maximum volatile acidity of 1,5 g/l, expressed as acetic acid;
(c) liqueur wine, that is to say a product:
having a total alcoholic strength by volume of not less than 17,5 % vol and an actual alcoholic strength by volume of not less than 15 % vol but not more than 22 % vol,
and
obtained from grape must or wine, which must come from vine varieties approved in the third country of origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12 % vol,
by freezing,
or
by the addition during or after fermentation:
of a product derived from the distillation of wine, or
of concentrated grape must or, in the case of certain quality liqueur wines appearing on a list to be adopted of wines for which such practice is traditional, of grape must concentrated by direct heat, which, apart from this operation, corresponds to the definition of concentrated grape must, or
of a mixture of these products.
However, certain quality liqueur wines appearing on a list to be adopted may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol.

## 5 

For the purposes of subheadings 2204 21 11 to 2204 21 78, 2204 21 81, 2204 21 82 and 2204 29 12 to 2204 29 58, 2204 29 81 and 2204 29 82, ‘quality wines produced in specified regions’ are wines produced in the European Community which comply with the provisions of Council Regulation (EEC) No 823/87 of 16 March 1987 laying down special provisions relating to quality wines produced in specified regions (OJ No L 84, 27. 3. 1987, p. 59) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations.

## 6 

For the purposes of subheadings 2204 30 92 and 2204 30 96, ‘concentrated grape must’ means grape must for which the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20o C is not less than 50,9 %.

## 7 

Only vermouth and other wine of fresh grapes flavoured with plants or aromatic substances having an actual alcoholic strength by volume of not less than 7 % vol shall be regarded as products falling within heading No 2205.

## 8 

For the purposes of subheading 2206 00 10, the expression ‘piquette’ means the product obtained by the fermentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.

## 9 For the purposes of subheadings 2206 00 31 and 2206 00 39, the following are regarded as ‘sparkling’:

fermented beverages in bottles with ‘mushroom’ stoppers held in place by ties or fastenings,
fermented beverages otherwise put up, with an excess pressure of not less than 1,5 bar, measured at a temperature of 20o C.

## 10 

For the purposes of subheadings 2209 00 11 and 2209 00 19, the expression ‘wine vinegar’ means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60 g/l, expressed as acetic acid.

## 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
2301
Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
23011000
Flours, meals and pellets, of meat or meat offal; greaves
4
Free
—
23012000
Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates
5
2
—
2302
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
230210
Of maize (corn)
23021010
With a starch content not exceeding 35 % by weight
68 Ecu/t
63,9 Ecu/t
—
23021090
Other
139 Ecu/t
130,7 Ecu/t
—
230220
Of rice
23022010
With a starch content not exceeding 35 % by weight
68 Ecu/t
63,9 Ecu/t
—
23022090
Other
139 Ecu/t
130,7 Ecu/t
—
230230
Of wheat
23023010
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
68 Ecu/t
63,9 Ecu/t
—
23023090
Other
139 Ecu/t
130,7 Ecu/t
—
230240
Of other cereals
23024010
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
68 Ecu/t
63,9 Ecu/t
—
23024090
Other
139 Ecu/t
130,7 Ecu/t
—
23025000
Of leguminous plants
8
7,5
—
2303
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
230310
Residues of starch manufacture and similar residues
Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product
23031011
Exceeding 40 % by weight
500 Ecu/t
470 Ecu/t
—
23031019
Not exceeding 40 % by weight
Free
Free
—
23031090
Other
Free
Free
—
230320
Beet-pulp, bagasse and other waste of sugar manufacture
Beet-pulp having a dry matter content of
23032011
Not less than 87 % by weight
Free
Free
—
23032018
Less than 87 % by weight
Free
Free
—
23032090
Other
Free
Free
—
23033000
Brewing or distilling dregs and waste
Free
Free
—
23040000
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil
Free
Free
—
23050000
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil
Free
Free
—
2306
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading No 2304 or 2305
23061000
Of cotton seeds
Free
Free
—
23062000
Of linseed
Free
Free
—
23063000
Of sunflower seeds
Free
Free
—
23064000
Of rape or colza seeds
Free
Free
—
23065000
Of coconut or copra
Free
Free
—
23066000
Of palm nuts or kernels
Free
Free
—
230690
Other
Oil-cake and other residues resulting from the extraction of olive oil
23069011
Containing 3 % or less by weight of olive oil
Free
Free
—
23069019
Containing more than 3 % by weight of olive oil
60 Ecu/t
58 Ecu/t
—
Other
23069091
Of germ of maize
Free
Free
—
23069093
Of sesame seeds
Free
Free
—
23069099
Other
Free
Free
—
230700
Wine lees; argol
Wine lees
23070011
Having a total alcoholic strength by mass not exceeding 7,9 % mas and a dry matter content not less than 25 % by weight
Free
Free
—
23070019
Other
2,03 Ecu/kg/tot/alc.
1,96 Ecu/kg/tot/alc.
—
23070090
Argol
Free
Free
—
2308
Vegetable materials and vegetable waste, vegetable residues and byproducts, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included
23081000
Acorns and horse-chestnuts
Free
Free
—
230890
Other
Grape marc
23089011
Having a total alcoholic strength by mass not exceeding 4,3 % mas and a dry matter content not less than 40 % by weight
Free
Free
—
23089019
Other
2,03 Ecu/kg/tot/alc.
1,96 Ecu/kg/tot/alc.
—
23089030
Pomace or marc of fruit, other than grapes
Free
Free
—
23089090
Other
4
1,9
—
2309
Preparations of a kind used in animal feeding
230910
Dog or cat food, put up for retail sale
Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup falling within subheadings 1702 30 51 to 1702 30 99, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products
Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup
Containing no starch or containing 10 % or less by weight of starch
23091011
Containing no milk products or containing less than 10 % by weight of such products
36 Ecu/t
33,8 Ecu/t
—
23091013
Containing not less than 10 % but less than 50 % by weight of milk products
778 Ecu/t
731,3 Ecu/t
—
23091015
Containing not less than 50 % but less than 75 % by weight of milk products
1 141 Ecu/t
1 072,5 Ecu/t
—
23091019
Containing not less than 75 % by weight of milk products
1 482 Ecu/t
1 393 Ecu/t
—
Containing more than 10 % but not more than 30 % by weight of starch
23091031
Containing no milk products or containing less than 10 % by weight of such products
86 Ecu/t
80,8 Ecu/t
—
23091033
Containing not less than 10 % but less than 50 % by weight of milk products
828 Ecu/t
778,3 Ecu/t
—
23091039
Containing not less than 50 % by weight of milk products
1 387 Ecu/t
1 303,8 Ecu/t
—
Containing more than 30 % by weight of starch
23091051
Containing no milk products or containing less than 10 % by weight of such products
159 Ecu/t
149,5 Ecu/t
—
23091053
Containing not less than 10 % but less than 50 % by weight of milk products
902 Ecu/t
847,9 Ecu/t
—
23091059
Containing not less than 50 % by weight of milk products
1 140 Ecu/t
1 071,7 Ecu/t
—
23091070
Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products
1 482 Ecu/t
1 393 Ecu/t
—
23091090
Other
15
14,1
—
230990
Other
23099010
Fish or marine mammal solubles
6
5,6
—
Other
Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup falling within subheadings 1702 30 51 to 1702 30 99, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products
Containing starch, glucose, glucose syrup, maltodextrine or maltodextrin syrup
Containing no starch or containing 10 % or less by weight of starch
23099031
Containing no milk products or containing less than 10 % by weight of such products
36 Ecu/t
33,8 Ecu/t
—
23099033
Containing not less than 10 % but less than 50 % by weight of milk products
778 Ecu/t
731,3 Ecu/t
—
23099035
Containing not less than 50 % but less than 75 % by weight of milk products
1 141 Ecu/t
1 072,5 Ecu/t
—
23099039
Containing not less than 75 % by weight of milk products
1 482 Ecu/t
1 393 Ecu/t
—
Containing more than 10 % but not more than 30 % by weight of starch
23099041
Containing no milk products or containing less than 10 % by weight of such products
86 Ecu/t
80,8 Ecu/t
—
23099043
Containing not less than 10 % but less than 50 % by weight of milk products
828 Ecu/t
778,3 Ecu/t
—
23099049
Containing not less than 50 % by weight of milk products
1 387 Ecu/t
1 303,8 Ecu/t
—
Containing more than 30 % by weight of starch
23099051
Containing no milk products or containing less than 10 % by weight of such products
159 Ecu/t
149,5 Ecu/t
—
23099053
Containing not less than 10 % but less than 50 % by weight of milk products
902 Ecu/t
847,9 Ecu/t
—
23099059
Containing not less than 50 % by weight of milk products
1 140 Ecu/t
1 071,7 Ecu/t
—
23099070
Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products
1 482 Ecu/t
1 393 Ecu/t
—
Other
23099091
Beet-pulp with added molasses
15
14,5
—
23099093
Premixtures
15
14,1
—
23099098
Other
15
14,1
—

### Division: Note

## 1 

Heading No 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.

### Division: Additional notes

## 1 Subheading 2303 10 19 includes only residues from the manufacture of starch from maize and does not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process.

These residues may, however, contain residues from the extraction of maize germ oil by the wet milling process, screenings from maize used in the wet process in a proportion not exceeding 15 % by weight and residues of maize steep-water, from the wet process, including residues of steep-water used for the manufacture of alcohol or of other starch derived products.
Their starch content may not exceed 28 % by weight on the dry product in accordance with the method contained in Annex I. I to Commission Directive 72/199/EEC and their fat content cannot exceed 4,5 % by weight on the dry product determined in accordance with method A contained in Annex I to Commission Directive 84/4/EEC.

## 2 

Subheading 2306 90 91 includes only residues from the extraction of oil from the germs of maize, excluding products containing components from parts of maize grains which have been added after processing and have not been subjected to the oil extraction process.

## 3 For the purposes of subheadings 2307 00 11, 2307 00 19, 2308 90 11 and 2308 90 19, the following expressions shall have the meanings hereby assigned to them:

‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product,
‘potential alcoholic strength by mass’: the number of kilograms of pure alcohol capable of being produced by total fermentation of the sugars contained in 100 kg of the product,
‘total alcoholic strength by mass’: the sum of the actual and potential alcoholic strengths by mass,
‘% mas’: the symbol for alcoholic strength by mass.

## 4 

For the purposes of subheadings 2309 10 11 to 2309 10 70 and 2309 90 31 to 2309 90 70, the expression ‘milk products’ means the products falling within heading Nos 0401, 0402, 0404, 0405 and 0406 and within subheadings 0403 10 02 to 0403 10 36, 0403 90 11 to 0403 90 69, 1702 10 and 2106 90 51.

## 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

CN code
Description
Rate of duty
Autonomous (%)
Conventional (%)
Supplementary unit
2401
Unmanufactured tobacco; tobacco refuse
240110
Tobacco, not stemmed/stripped
Flue-cured Virginia type and light air-cured Burley type tobacco (including Burley hybrids); light air-cured Maryland type and fire-cured tobacco
24011010
Flue-cured Virginia type
23 MIN 28 Ecu MAX 30 Ecu/100 kg/net
22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net
—
24011020
Light air-cured Burley type (including Burley hybrids)
23 MIN 28 Ecu MAX 30 Ecu/100 kg/net
22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net
—
24011030
Light air-cured Maryland type
23 MIN 28 Ecu MAX 30 Ecu/100 kg/net
22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net
—
Fire-cured tobacco
24011041
Kentucky type
23 MIN 28 Ecu MAX 30 Ecu/100 kg/net
22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net
—
24011049
Other
23 MIN 28 Ecu MAX 30 Ecu/100 kg/net
22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net
—
Other
24011050
Light air-cured tobacco
14 MIN 28 Ecu MAX 70 Ecu/100 kg/net
13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net
—
24011060
Sun-cured Oriental type tobacco
14 MIN 28 Ecu MAX 70 Ecu/100 kg/net
13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net
—
24011070
Dark air-cured tobacco
14 MIN 28 Ecu MAX 70 Ecu/100 kg/net
13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net
—
24011080
Flue-cured tobacco
14 MIN 28 Ecu MAX 70 Ecu/100 kg/net
13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net
—
24011090
Other tobacco
14 MIN 28 Ecu MAX 70 Ecu/100 kg/net
13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net
—
240120
Tobacco, partly or wholly stemmed/stripped
Flue-cured Virginia type and light air-cured Burley type tobacco (including Burley hybrids); light air-cured Maryland type and fire-cured tobacco
24012010
Flue-cured Virginia type
23 MIN 28 Ecu MAX 30 Ecu/100 kg/net
22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net
—
24012020
Light air-cured Burley type (including Burley hybrids)
23 MIN 28 Ecu MAX 30 Ecu/100 kg/net
22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net
—
24012030
Light air-cured Maryland type
23 MIN 28 Ecu MAX 30 Ecu/100 kg/net
22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net
—
Fire-cured tobacco
24012041
Kentucky type
23 MIN 28 Ecu MAX 30 Ecu/100 kg/net
22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net
—
24012049
Other
23 MIN 28 Ecu MAX 30 Ecu/100 kg/net
22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net
—
Other
24012050
Light air-cured tobacco
14 MIN 28 Ecu MAX 70 Ecu/100 kg/net
13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net
—
24012060
Sun-cured Oriental type tobacco
14 MIN 28 Ecu MAX 70 Ecu/100 kg/net
13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net
—
24012070
Dark air-cured tobacco
14 MIN 28 Ecu MAX 70 Ecu/100 kg/net
13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net
—
24012080
Flue-cured tobacco
14 MIN 28 Ecu MAX 70 Ecu/100 kg/net
13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net
—
24012090
Other tobacco
14 MIN 28 Ecu MAX 70 Ecu/100 kg/net
13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net
—
24013000
Tobacco refuse
14 MIN 28 Ecu MAX 70 Ecu/100 kg/net
13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net
—
2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
24021000
Cigars, cheroots and cigarillos, containing tobacco
52
43
1 000 p/st
240220
Cigarettes containing tobacco
24022010
Containing cloves
180
76,7
1 000 p/st
24022090
Other
180
84,6
1 000 p/st
24029000
Other
180
84,6
—
2403
Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenized’ or ‘reconstituted’ tobacco; tobacco extracts and essences
240310
Smoking tobacco, whether or not containing tobacco substitutes in any proportion
24031010
In immediate packings of a net content not exceeding 500 g
180
110
—
24031090
Other
180
110
—
Other
24039100
‘Homogenized’ or ‘reconstituted’ tobacco
40
24,4
—
240399
Other
24039910
Chewing tobacco and snuff
100
61,1
—
24039990
Other
40
24,4
—

### Division: Note

## 1 

This chapter does not cover medicinal cigarettes (Chapter 30).

### Section V: MINERAL PRODUCTS

## 25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
250100
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
25010010
Sea water and salt liquors
Free
Free
—
Common 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
25010031
For chemical transformation (separation of Na from C1) for the manufacture of other products
1 Ecu/1 000 kg/net
0,8 Ecu/1 000 kg/net
—
Other
25010051
Denatured or for industrial uses (including refining) other than the preservation or preparation of foodstuffs for human or animal consumption
5 Ecu/1 000 kg/net
2,3 Ecu/1 000 kg/net
—
Other
25010091
Salt suitable for human consumption
16 Ecu/1 000 kg/net
4,7 Ecu/1 000 kg/net
—
25010099
Other
16 Ecu/1 000 kg/net
4,7 Ecu/1 000 kg/net
—
25020000
Unroasted iron pyrites
Free
Free
—
2503
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur
25031000
Crude or unrefined sulphur
Free
Free
—
25039000
Other
10
2,9
—
2504
Natural graphite
25041000
In powder or in flakes
Free
Free
—
25049000
Other
Free
Free
—
2505
Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26
25051000
Silica sands and quartz sands
Free
Free
—
25059000
Other
Free
Free
—
2506
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
25061000
Quartz
1
Free
—
Quartzite
25062100
Crude or roughly trimmed
1
Free
—
25062900
Other
1
Free
—
250700
Kaolin and other kaolinic clays, whether or not calcined
25070020
Kaolin
Free
Free
—
25070080
Other kaolinic clays
Free
Free
—
2508
Other clays (not including expanded clays of heading No 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths
25081000
Bentonite
Free
Free
—
25082000
Decolourizing earths and fuller's earth
Free
Free
—
25083000
Fire-clay
Free
Free
—
25084000
Other clays
Free
Free
—
25085000
Andalusite, kyanite and sillimanite
Free
Free
—
25086000
Mullite
Free
Free
—
250870
Chamotte or dinas earths
25087010
Chamotte earth
Free
Free
—
25087090
Dinas earth
Free
Free
—
25090000
Chalk
Free
Free
—
2510
Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk
25101000
Unground
Free
Free
—
25102000
Ground
Free
Free
—
2511
Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading No 2816
25111000
Natural barium sulphate (barytes)
Free
Free
—
25112000
Natural barium carbonate (witherite)
3
0,5
—
25120000
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
Free
Free
—
2513
Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated
Pumice stone
25131100
Crude or in irregular pieces, including crushed pumice (‘bimskies’)
Free
Free
—
25131900
Other
3
0,4
—
Emery, natural corundum, natural garnet and other natural abrasives
25132100
Crude or in irregular pieces
Free
Free
—
25132900
Other
3
0,4
—
25140000
Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
Free
Free
—
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
25151100
Crude or roughly trimmed
Free
Free
—
251512
Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
25151220
Of a thickness not exceeding 4 cm
Free
Free
—
25151250
Of a thickness exceeding 4 cm but not exceeding 25 cm
Free
Free
—
25151290
Other
Free
Free
—
25152000
Ecaussine and other calcareous monumental or building stone; alabaster
Free
Free
—
2516
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
25161100
Crude or roughly trimmed
Free
Free
—
251612
Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
25161210
Of a thickness not exceeding 25 cm
7
2,8
—
25161290
Other
Free
Free
—
Sandstone
25162100
Crude or roughly trimmed
Free
Free
—
251622
Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
25162210
Of a thickness not exceeding 25 cm
7
2,8
—
25162290
Other
Free
Free
—
251690
Other monumental or building stone
25169010
Porphyry, syenite, lava, basalt, gneiss, trachyte and other similar hard rocks, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
7
2,8
—
25169090
Other
Free
Free
—
2517
Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading No 2515 or 2516, whether or not heat-treated
251710
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
25171010
Pebbles, gravel, shingle and flint
Free
Free
—
25171020
Limestone, dolomite and other calcareous stone, broken or crushed
Free
Free
—
25171080
Other
Free
Free
—
25172000
Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517 10
Free
Free
—
25173000
Tarred macadam
Free
Free
—
Granules, chippings and powder, of stones of heading No 2515 or 2516, whether or not heat-treated
25174100
Of marble
Free
Free
—
25174900
Other
Free
Free
—
2518
Dolomite, whether or not calcined; dolomite, roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; agglomerated dolomite (including tarred dolomite)
25181000
Dolomite not calcined
Free
Free
—
25182000
Calcined dolomite
4
1,4
—
25183000
Agglomerated dolomite (including tarred dolomite)
5
1,8
—
2519
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
25191000
Natural magnesium carbonate (magnesite)
Free
Free
—
251990
Other
25199010
Magnesium oxide, other than calcined natural magnesium carbonate
9
3,6
—
25199030
Dead-burned (sintered) magnesia
Free
Free
—
25199090
Other
Free
Free
—
2520
Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders
25201000
Gypsum; anhydrite
Free
Free
—
252020
Plasters
25202010
Building
Free
Free
—
25202090
Other
Free
Free
—
25210000
Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement
Free
Free
—
2522
Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading No 2825
25221000
Quicklime
4
3,1
—
25222000
Slaked lime
4
3,1
—
25223000
Hydraulic lime
4
3,1
—
2523
Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
25231000
Cement clinkers
8
2,9
—
Portland cement
25232100
White cement, whether or not artificially coloured
8
2,9
—
25232900
Other
8
2,9
—
25233000
Aluminous cement
8
2,9
—
252390
Other hydraulic cements
25239010
Blast furnace cement
8
2,9
—
25239030
Pozzolanic cement
8
2,9
—
25239090
Other
8
2,9
—
252400
Asbestos
25240030
Fibres, flakes or powder
Free
Free
—
25240080
Other
Free
Free
—
2525
Mica, including splittings; mica waste
25251000
Crude mica and mica rifted into sheets or splittings
Free
Free
—
25252000
Mica powder
Free
Free
—
25253000
Mica waste
Free
Free
—
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
25261000
Not crushed, not powdered
Free
Free
—
25262000
Crushed or powdered
3
0,4
—
25270000
Natural cryolite; natural chiolite
Free
Free
—
2528
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
25281000
Natural sodium borates and concentrates thereof (whether or not calcined)
Free
Free
—
25289000
Other
Free
Free
—
2529
Felspar; leucite; nepheline and nepheline syenite; fluorspar
25291000
Felspar
Free
Free
—
Fluorspar
25292100
Containing by weight 97 % or less of calcium fluoride
3
Free
—
25292200
Containing by weight more than 97 % of calcium fluoride
3
Free
—
25293000
Leucite; nepheline and nepheline syenite
Free
Free
—
2530
Mineral substances not elsewhere specified or included
253010
Vermiculite, perlite and chlorites, unexpanded
25301010
Perlite
Free
Free
—
25301090
Vermiculite and chlorites
Free
Free
—
25302000
Kieserite, epsomite (natural magnesium sulphates)
Free
Free
—
25303000
Earth colours
Free
Free
—
25304000
Natural micaceous iron oxides
3
1,4
—
253090
Other
25309020
Sepiolite
Free
Free
—
25309080
Other
Free
Free
—

### Division: Notes

## 1 Except where their context or note 4 to this chapter otherwise requires, the headings of this chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallization), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.

The products of this chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.

## 2 This chapter does not cover:

(a) sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No 2802);
(b) earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3 (heading No 2821);
(c) medicaments or other products of Chapter 30;
(d) perfumery, cosmetic or toilet preparations (Chapter 33);
(e) setts, curbstones or flagstones (heading No 6801); mosaic cubes or the like (heading No 6802); roofing, facing or damp course slates (heading No 6803);
(f) precious or semi-precious stones (heading No 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 No 3823; optical elements of sodium chloride or of magnesium oxide (heading No 9001);
(h) billiard chalks (heading No 9504); or
(ij) writing or drawing chalks or tailors' chalks (heading No 9609).

## 3 

Any products classifiable within heading No 2517 and any other heading of the chapter are to be classified within heading No 2517.

## 4 

Heading No 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 pottery.

## 26 ORES, SLAG AND ASH

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
2601
Iron ores and concentrates, including roasted iron pyrites
Iron ores and concentrates, other than roasted iron pyrites
26011100
Non-agglomerated (ECSC)
Free
—
26011200
Agglomerated (ECSC)
Free
—
26012000
Roasted iron pyrites
Free
Free
—
26020000
Manganese ores and concentrates, including manganiferous iron ores and concentrates with a manganese content of 20 % or more, calculated on the dry weight (ECSC)
Free
—
26030000
Copper ores and concentrates
Free
Free
—
26040000
Nickel ores and concentrates
Free
Free
—
26050000
Cobalt ores and concentrates
Free
Free
—
26060000
Aluminium ores and concentrates
Free
Free
—
26070000
Lead ores and concentrates
Free
Free
—
26080000
Zinc ores and concentrates
Free
Free
—
26090000
Tin ores and concentrates
Free
Free
—
26100000
Chromium ores and concentrates
Free
Free
—
26110000
Tungsten ores and concentrates
Free
Free
—
2612
Uranium or thorium ores and concentrates
261210
Uranium ores and concentrates
26121010
Uranium ores and pitchblende, and concentrates thereof, with a uranium content of more than 5 % by weight (Euratom)
Free
Free
—
26121090
Other
Free
Free
—
261220
Thorium ores and concentrates
26122010
Monazite; urano-thorianite and other thorium ores and concentrates, with a thorium content of more than 20 % by weight (Euratom)
Free
Free
—
26122090
Other
Free
Free
—
2613
Molybdenum ores and concentrates
26131000
Roasted
Free
Free
—
26139000
Other
Free
Free
—
261400
Titanium ores and concentrates
26140010
Ilmenite and concentrates thereof
Free
Free
—
26140090
Other
Free
Free
—
2615
Niobium, tantalum, vanadium or zirconium ores and concentrates
26151000
Zirconium ores and concentrates
Free
Free
—
261590
Other
26159010
Niobium and tantalum ores and concentrates
Free
Free
—
26159090
Vanadium ores and concentrates
Free
Free
—
2616
Precious metal ores and concentrates
26161000
Silver ores and concentrates
Free
Free
—
26169000
Other
Free
Free
—
2617
Other ores and concentrates
26171000
Antimony ores and concentrates
Free
Free
—
26179000
Other
Free
Free
—
26180000
Granulated slag (slag sand) from the manufacture of iron or steel
Free
Free
—
261900
Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel
26190010
Blast-furnace dust (ECSC)
Free
—
Other
26190091
Waste suitable for the recovery of iron or manganese
Free
Free
—
26190093
Slag suitable for the extraction of titanium oxide
Free
Free
—
26190095
Waste suitable for the extraction of vanadium
Free
Free
—
26190099
Other
Free
Free
—
2620
Ash and residues (other than from the manufacture of iron or steel), containing metals or metal compounds
Containing mainly zinc
26201100
Hard zinc spelter
Free
Free
—
26201900
Other
Free
Free
—
26202000
Containing mainly lead
Free
Free
—
26203000
Containing mainly copper
Free
Free
—
26204000
Containing mainly aluminium
Free
Free
—
26205000
Containing mainly vanadium
Free
Free
—
262090
Other
26209010
Containing mainly nickel
Free
Free
—
26209020
Containing mainly niobium and tantalum
Free
Free
—
26209030
Containing mainly tungsten
Free
Free
—
26209040
Containing mainly tin
Free
Free
—
26209050
Containing mainly molybdenum
Free
Free
—
26209060
Containing mainly titanium
Free
Free
—
26209070
Containing mainly antimony
Free
Free
—
26209080
Containing mainly cobalt
Free
Free
—
26209091
Containing mainly zirconium
Free
Free
—
26209099
Other
Free
Free
—
26210000
Other slag and ash, including seaweed ash (kelp)
Free
Free
—

### Division: Notes

## 1 This chapter does not cover:

(a) slag or similar industrial waste prepared as macadam (heading No 2517);
(b) natural magnesium carbonate (magnesite), whether or not calcined (heading No 2519);
(c) basic slag of Chapter 31;
(d) slag wool, rock wool or similar mineral wools (heading No 6806);
(e) waste or scrap of precious metal or of metal clad with precious metal (heading No 7112); or
(f) copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

## 2 

For the purposes of heading Nos 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 No 2844 or of the metals of Section XIV or XV, even if the are intended for non-metallurgical purposes. Heading Nos 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

## 3 

Heading No 2620 applies only to ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals.

## 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
2701
Coal; briquettes, ovoids and similar solid fuels manufactured from coal
Coal, whether or not pulverized, but not agglomerated
270111
Anthracite (ECSC)
27011110
Having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 10 %
Federal Republic of Germany: 6 DM/1 000 kg/net other: Free
—
27011190
Other
Federal Republic of Germany: 6 DM/1 000 kg/net other: Free
—
270112
Bituminous coal (ECSC)
27011210
Coking coal
Federal Republic of Germany: 6 DM/1 000 kg/net other: Free
—
27011290
Other
Federal Republic of Germany: 6 DM/1 000 kg/net other: Free
—
27011900
Other coal (ECSC)
Federal Republic of Germany: 6 DM/1 000 kg/net other: Free
—
27012000
Briquettes, ovoids and similar solid fuels manufactured from coal (ECSC)
Italy: 1,8 Federal Republic of Germany: 6 DM/1 000 kg/net other: Free
—
2702
Lignite, whether or not agglomerated, excluding jet
27021000
Lignite, whether or not pulverized, but not agglomerated (ECSC)
Greece: 5 France: 2,2 other: Free
—
27022000
Agglomerated lignite (ECSC)
Greece: 5 Italy: 1,8 France: 2,2 other: Free
—
27030000
Peat (including peat litter), whether or not agglomerated
Free
Free
—
270400
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
Coke and semi-coke of coal
27040011
For the manufacture of electrodes
3
1,4
—
27040019
Other (ECSC)
Italy: 3,8 other: Free
—
27040030
Coke and semi-coke of lignite (ECSC)
Italy: 3,8 other: Free
—
27040090
Other
3
1,4
—
27050000
Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
Free
Free
1 000 m3
27060000
Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars
Free
Free
—
2707
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
270710
Benzole
27071010
For use as a power or heating fuel
10
4,6
—
27071090
For other purposes
Free
Free
—
270720
Toluole
27072010
For use as a power or heating fuel
10
4,6
—
27072090
For other purposes
Free
Free
—
270730
Xylole
27073010
For use as a power or heating fuel
10
4,6
—
27073090
For other purposes
Free
Free
—
27074000
Naphthalene
Free
1,2
—
270750
Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 oC by the ASTM D 86 method
27075010
For use as power or heating fuels
10
4,6
—
For other purposes
27075091
Solvent naphtha
Free
Free
—
27075099
Other
Free
Free
—
27076000
Phenols
3
2,2
—
Other
27079100
Creosote oils
5
3,1
—
270799
Other
Crude oils
27079911
Crude light oils of which 90 % or more by volume distils at temperatures of up to 200 oC
10
2,9
—
27079919
Other
2
0,5
—
27079930
Sulphuretted toppings
Free
Free
—
27079950
Basic products
6
2,7
—
27079970
Anthracene
Free
Free
—
Other
27079991
For the manufacture of the products of heading No 2803
Free
2,3
—
27079999
Other
5
3,1
—
2708
Pitch and pitch coke, obtained from coal tar or from other mineral tars
27081000
Pitch
Free
Free
—
27082000
Pitch coke
Free
Free
—
270900
Petroleum oils and oils obtained from bituminous minerals, crude
27090010
Natural gas condensates
Free
Free
—
27090090
Other
Free
Free
—
271000
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
Light oils
27100011
For undergoing a specific process
14
6,5
—
27100015
For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 00 11
14
6,5
—
For other purposes
Special spirits
27100021
White spirit
14
6,5
—
27100025
Other
14
6,5
—
Other
Motor spirit
27100026
Aviation spirit
14
6,5
—
Other, with a lead content
Not exceeding 0,013 g per litre
27100027
With an octane number of less than 95
14
6,5
1 000 l
27100029
With an octane number of 95 or more but less than 98
14
6,5
1 000 l
27100032
With an octane number of 98 or more
14
6,5
1 000 l
Exceeding 0,013 g per litre
27100034
With an octane number of less than 98
14
6,5
1 000 l
27100036
With an octane number of 98 or more
14
6,5
1 000 l
27100037
Spirit type jet fuel
14
6,5
—
27100039
Other light oils
14
6,5
—
Medium oils
27100041
For undergoing a specific process
14
6,5
—
27100045
For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 00 41
14
6,5
—
For other purposes
Kerosene
27100051
Jet fuel
14
6,5
—
27100055
Other
14
6,5
—
27100059
Other
14
6,5
—
Heavy oils
Gas oils
27100061
For undergoing a specific process
10
4,7
—
27100065
For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 00 61
10
4,7
—
27100069
For other purposes
10
4,7
—
Fuel oils
27100071
For undergoing a specific process
10
4,7
—
27100072
For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 00 71
10
4,7
—
For other purposes
27100074
With a sulphur content not exceeding 1 % by weight
10
4,7
—
27100076
With a sulphur content exceeding 1 % by weight but not exceeding 2 % by weight
10
4,7
—
27100077
With a sulphur content exceeding 2 % by weight but not exceeding 2,8 % by weight
10
4,7
—
27100078
With a sulphur content exceeding 2,8 % by weight
10
4,7
—
Lubricating oils; other oils
27100081
For undergoing a specific process
12
5,5
—
27100083
For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 00 81
12
5,5
—
27100085
To be mixed in accordance with the terms of additional note 6 to this chapter
12
5,5
—
For other purposes
27100087
Motor oils, compressor lube oils, turbine lube oils
12
5,5
—
27100088
Liquids for hydraulic purposes
12
5,5
—
27100089
White oils, liquid paraffin
12
5,5
—
27100092
Gear oils and reductor oils
12
5,5
—
27100094
Metal-working compounds, mould release oils, anti-corrosion oils
12
5,5
—
27100096
Electrical insulating oils
12
5,5
—
27100098
Other lubricating oils and other oils
12
5,5
—
2711
Petroleum gases and other gaseous hydrocarbons
Liquefied
27111100
Natural gas
3,5
1
TJ
271112
Propane
Propane of a purity not less than 99 %
27111211
For use as a power or heating fuel
25
14,4
—
27111219
For other purposes
Free
Free
—
Other
27111291
For undergoing a specific process
3,5
1
—
27111293
For undergoing chemical transformation by a process other than those specified in respect of subheading 2711 12 91
3,5
1
—
For other purposes
27111294
Of a purity exceeding 90 % but less than 99 %
3,5
1
—
27111296
Mixtures of propane and butane containing more than 50 % but not more than 70 % of propane
3,5
1
—
27111298
Other
3,5
1
—
271113
Butanes
21111310
For undergoing a specific process
3,5
1
—
27111330
For undergoing chemical transformation by a process other than those specified in respect of subheading 2711 13 10
3,5
1
—
For other purposes
27111391
Of a purity exceeding 90 % but less than 95 %
3,5
1
—
27111393
Mixtures of butane and propane containing more than 50 % but not more than 65 % of butane
3,5
1
—
27111398
Other
3,5
1
—
27111400
Ethylene, propylene, butylene and butadiene
3,5
1
—
27111900
Other
3,5
1
—
In gaseous state
27112100
Natural gas
3,5
1
TJ
27112900
Other
3,5
1
—
2712
Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
271210
Petroleum jelly
27121010
Crude
2,5
1,6
—
27121090
Other
10
4,4
—
27122000
Paraffin wax containing by weight less than 0,75 % of oil
10
4
—
271290
Other
Ozokerite, lignite wax or peat wax (natural products)
27129011
Crude
3
1
—
27129019
Other
10
3,5
—
Other
Crude
27129031
For undergoing a specific process
2,5
1,6
—
27129033
For undergoing chemical transformation by a process other than those specified in respect of subheading 2712 90 31
2,5
1,6
—
27129039
For other purposes
2,5
1,6
—
27129090
Other
10
4
—
2713
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
Petroleum coke
27131100
Not calcined
Free
Free
—
27131200
Calcined
Free
Free
—
27132000
Petroleum bitumen
Free
Free
—
271390
Other residues of petroleum oils or of oils obtained from bituminous minerals
27139010
For the manufacture of the products of heading No 2803
Free
1,6
—
27139090
Other
4
1,6
—
2714
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
27141000
Bituminous or oil shale and tar sands
Free
Free
—
27149000
Other
Free
Free
—
271500
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)
27150010
Bituminous mastics
0,9
2
—
27150090
Other
0,9
0,4
—
27160000
Electrical energy
Free
Free
1 000 kWh

### Division: Notes

## 1 This chapter does not cover:

(a) separate chemically defined organic compounds, other than pure methane and propane which are to be classified within heading No 2711;
(b) medicaments of heading No 3003 or 3004; or
(c) mixed unsaturated hydrocarbons of heading No 3301, 3302 or 3805.

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

### Division: Subheading notes

## 1 

For the purposes of subheading 2701 11, ‘anthracite’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14 %.

## 2 

For the purposes of subheading 2701 12, ‘bituminous coal’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14 % and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5 833 kcal/kg.

## 3 

For the purposes of subheadings 2707 10, 2707 20, 2707 30, 2707 40 and 2707 60, the terms ‘benzole’, ‘toluole’, ‘xylole’, ‘naphthalene’ and ‘phenols’ apply to products which contain more than 50 % by weight of benzene, toluene, xylene, naphthalene or phenols, respectively.

### Division: Additional notes

## 1 For the purposes of heading No 2710:

(a) ‘light oils’ (subheadings 2710 00 11 to 2710 00 39) means oils and preparations of which 90 % or more by volume (including losses) distils at 210 oC (ASTM D 86 method);
(b) ‘ special spirits’ (subheadings 2710 00 21 and 2710 00 25) means light oils as defined in paragraph (a), not containing any anti-knock preparations, and with a difference of not more than 60 oC between the temperatures at which 5 % and 90 % by volume (including losses) distil;
(c) ‘white spirit’ (subheading 2710 00 21) means special spirits as defined in paragraph (b) with a flash-point higher than 21 oC by the Abel-Pensky method ;
(d) ‘medium oils’ (subheadings 2710 00 41 to 2710 00 59) means oils and preparations of which less than 90 % by volume (including losses) distils at 210oC and 65 % or more by volume (including losses) distils at 250oC (ASTM D 86 method);
(e) ‘heavy oils’(subheadings 2710 00 61 to 2710 00 98) means oils and preparations of which less than 65 % by volume (including losses) distils at 250o C by the ASTM D 86 method or of which the distillation percentage at 250 oC cannot be determined by that method;
(f) ‘gas oils’(subheadings 2710 00 61 to 2710 00 69) means heavy oils as defined in paragraph (e) of which 85 % or more by volume (including losses) distils at 350oC (ASTM D 86 method);
(g) ‘fuel oils’ (subheadings 2710 00 71 to 2710 00 78) means heavy oils as defined in paragraph (e) (other than gas oils as defined in paragraph (f)) 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 939-54 method,
exceeding that shown in line II when the pour point is not less than 10 oC 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 300 oC by the ASTM D 86 method or, if less than 25 % by volume distils at 300 oC, when the pour point is higher than 10 oC below zero by the ASTM D 97 method. These provisions apply only to oils having a diluted colour C of less than 2.
Diluted colour C/Viscosity V concordance table
Colour C
0
0,5
1
1,5
2
2,5
3
3,5
4
4,5
5
5,5
6
6,5
7
7,5 and above
Viscosity V
I
4
4
4
5,4
9
15,1
25,3
42,4
71,1
119
200
335
562
943
1 580
2 650
II
7
7
7
7
9
15,1
25,3
42,4
71,1
119
200
335
562
943
1 580
2 650
The term ‘viscosity V’ means the kinematic viscosity at 50 oC expressed in 10-6 m2 s-1 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 99 parts by volume of carbon tetrachloride. The colour must be determined immediately after dilution.
Subheadings 2710 00 71 to 2710 00 78 cover only fuel oils of natural colour.
These subheadings do not cover heavy oils defined in paragraph (e) for which it is not possible to determine:
the distillation percentage at 250oC by the ASTM D 86 method (zero shall be deemed to be a percentage),
the kinematic viscosity at 50oC by the ASTM D 445 method,
or the diluted colour C by the ASTM D 1500 method.
Such products fall within subheadings 2710 00 81 to 2710 00 98.

## 2 

For the purposes of heading No 2712, the expression ‘crude petroleum jelly’ (subheading 2712 10 10) shall be taken to apply to petroleum jelly of a natural colour higher than 4,5 by the ASTM D 1500 method.

## 3 For the purposes of subheadings 2712 90 31 to 2712 90 39), 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 100o C is lower than 9x 10-6 m2 s-1 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 100o C is 9x 10-6 m2 s-1 or higher by the ASTM D 445 method.

## 4 For the purposes of heading Nos 2710, 2711 and 2712, the term ‘specific process’ shall be taken to apply to the following operations:

(a) vacuum distillation;
(b) redistillation by a very thorough fractionation process;
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;
(g) polymerization;
(h) alkylation;
(ij) isomerization;
(k) (in respect of products of subheadings 2710 00 61 to 2710 00 98 only) desulphurization with hydrogen resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);
(l) (in respect of products of heading No 2710 only) deparaffining by a process other than filtering;
(m) (in respect of products of subheadings 2710 00 61 to 2710 00 98 only) treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250o C with the use of a catalyst, other than to effect desulphurization, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of subheadings 2710 00 81 to 2710 00 98 (e.g. hydrofinishing or decolorization) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
(n) (in respect of products of subheadings 2710 00 71 to 2710 00 78 only) atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 oC by the ASTM D 86 method. If 30 % or more by volume, including losses, of such products distils at 300 oC by the ASTM D 86 method, the quantities of products which may be obtained during the atmospheric distillation and which fall within subheadings 2710 00 11 to 2710 00 39 or 2710 00 41 to 2710 00 59 shall be dutiable at the same rates as those provided for under subheadings 2710 00 74 to 2710 00 78 according to the kind and value of the products used and on the net weight of the products obtained. This rule shall not apply to products so obtained which, within a period of six months and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific process or chemical transformation by a process not being a specific process;
(o) (in respect of products of subheadings 2710 00 81 to 2710 00 98 only) treatment by means of a high-frequency electrical brush-discharge.
Should any preparatory treatment prior to the abovementioned treatments be necessary by reason of technical requirements, the customs exemption shall apply only to the quantities of the products intended for and actually subjected to such abovementioned treatments; any waste products arising during preparatory treatment shall also be exempt from customs duty.

## 5 

The quantities of products which may be obtained during chemical transformation, or during preparatory treatment which may be necessary by reason of technical requirements, and which fall within heading Nos or subheadings 2707 10 10, 2707 20 10, 2707 30 10, 2707 50 10, 2710, 2711, 2712 10, 2712 20, 2712 90 31 to 2712 90 90, 2713 90, 2901 10 10, 2902 20 10, 2902 30 10 and 2902 44 10 shall be dutiable at the same rates as those provided for in respect of products ‘for other purposes’, according to the kind and value of the products used and on the net weight of the products obtained. This rule shall not apply to such products falling within heading Nos 2710 to 2712 which, within a period of six months and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific process or further chemical transformation.

## 6 Subheading 2710 00 85 covers only oils to be mixed with other oils, with the products of heading No 3811 or with thickeners in order to produce oils, greases or lubricating preparations, by enterprises which, because of the plant with which they are equipped, cannot claim exemption from customs duty under the terms of additional note 5 relating to heading No 2710, and which process such oils for resale in plants equipped with all the following:

at least two storage tanks for the basic oils in bulk,
at least one mixing tank, with power-driven mixing equipment, with or without heating equipment, and with provision for the incorporation of additives, and
packaging equipment.
These last three requirements concerning plant equipment are also applicable when the mixing is carried out in rented plants or by a subcontractor.

### Section VI: PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

### Division: Notes

## 1 

(a) Goods (other than radioactive ores) answering to a description in heading No 2844 or 2845 are to be classified within those headings and within no other heading of the nomenclature.
(b) Subject to paragraph (a), goods answering to a description in heading No 2843 or 2846 are to be classified within those headings and within no other heading of this section.

## 2 

Subject to note 1, goods classifiable within heading No 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 within those headings and within 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 within 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.

## 28 INORGANIC CHEMICALS: ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit

### Division: 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) dissolved in water;
(c) the products mentioned in (a) 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) with an added stabilizer necessary for their preservation or transport;
(e) the products mentioned in (a), (b), (c) or (d) 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 No 2831), carbonates and peroxocarbonates of inorganic bases (heading No 2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading No 2837), fulminates, cyanates and thiocyanates, of inorganic bases (heading No 2838), organic products included in heading Nos 2843 to 2846 and carbides (heading No 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 No 2811);
(b) halide oxides of carbon (heading No 2812);
(c) carbon disulphide (heading No 2813);
(d) thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading No 2842);
(e) hydrogen peroxide, solidified with urea (heading No 2847), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading No 2851) 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;
(c) products mentioned in note 2, 3, 4 or 5 to Chapter 31;
(d) inorganic products of a kind used as luminophores, of heading No 3206;
(e) artificial graphite (heading No 3801); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No 3813; ink removers put up in packings for retail sale, of heading No 3823; cultured crystals (other than optical elements) weighing not less than 2,5 g each, of the halides of the alkali or alkaline-earth metals, of heading No 3823;
(f) precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (heading Nos 7102 to 7105), or precious metals or precious metal alloys of Chapter 71;
(g) the metals, whether or not pure, or metal alloys of Section XV; or
(h) optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading No 9001).

## 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 No 2811.

## 5 Heading Nos 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 No 2842.

## 6 Heading No 2844 applies only to:

(a) technetium (atomic No 43), promethium (atomic No 61), polonium (atomic No 84) and all elements with an atomic number greater than 84;
(b) natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;
(c) compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;
(d) alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0,002 μCi/g);
(e) spent (irradiated) fuel elements (cartridges) of nuclear reactors;
(f) radioactive residues whether or not usable.
The term ‘isotopes’, for the purposes of this note and of the wording of heading Nos 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 No 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 within 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 within heading No 3818.

### Division: Additional note

## 1 

Unless provided otherwise, the salts specified in subheadings include acid salts and basic salts.

## 29 ORGANIC CHEMICALS

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit

### Division: 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 heading Nos 2936 to 2939 or the sugar ethers and sugar esters, and their salts, of heading No 2940, or the products of heading No 2941, whether or not chemically defined;
(d) the products mentioned in (a), (b) or (c) dissolved in water;
(e) the products mentioned in (a), (b) or (c) 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 a specific use rather than for general use;
(f) the products mentioned in (a), (b), (c), (d) or (e) with an added stabilizer necessary for their preservation or transport;
(g) the products mentioned in (a), (b), (c), (d), (e) or (f) 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 a 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.

## 2 This chapter does not cover:

(a) goods of heading No 1504 or glycerol (heading No 1520);
(b) ethyl alcohol (heading No 2207 or 2208);
(c) methane or propane (heading No 2711);
(d) the compounds of carbon mentioned in note 2 to Chapter 28;
(e) urea (heading No 3102 or 3105);
(f) colouring matter of vegetable or animal origin (heading No 3203), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading No 3204) or dyes or other colouring matter put up in forms or packings for retail sale (heading No 3212);
(g) enzymes (heading No 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 cm3 (heading No 3606);
(ij) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No 3813; ink removers put up in packings for retail sale, of heading No 3823; or
(k) optical elements, for example, of ethylenediamine tartrate (heading No 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 heading Nos 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 or nitroso groups are not to be taken as ‘nitrogen-functions’ for the purposes of heading No 2929.
For the purposes of heading Nos 2911, 2912, 2914, 2918 and 2922, ‘oxygen-function’ is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in heading Nos 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 within the heading which occurs last in numerical order in these sub-chapters.
(b) Esters of ethyl alcohol or glycerol with acid-function organic compounds of sub-chapters I to VII are to be classified within the same heading as the corresponding acid-function compounds.
(c) Subject to note 1 to Section VI and note 2 to Chapter 28:
(1) inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-chapters I to X or heading No 2942, are to be classified within the heading appropriate to the organic compound; and
(2) salts formed between organic compounds of sub-chapters I to X or heading No 2942 are to be classified within the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the chapter.
(d) Metal alcoholates are to be classified within the same heading as the corresponding alcohols except in the case of ethanol and glycerol (heading No 2905).
(e) Halides of carboxylic acids are to be classified within the same heading as the corresponding acids.

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

Heading No 2930 (organo-sulphur compounds) and heading No 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).

## 7 Heading Nos 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.

### Division: Subheading note

## 1 

Within any one heading of this chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same 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.

### Division: Additional note

## 1 

For the purposes of subheading 2937 22 00, the expression ‘adrenal cortical hormones’ means natural adrenal cortical hormones, or those reproduced by synthesis, and their derivatives, provided that the latter retain hormonal activity.

## 30 PHARMACEUTICAL PRODUCTS

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
3001
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
300110
Glands and other organs, dried, whether or not powdered
30011010
Powdered
10
Free
—
30011090
Other
Free
Free
—
300120
Extracts of glands or other organs or of their secretions
30012010
Of human origin
Free
Free
—
30012090
Other
11
Free
—
300190
Other
30019010
Of human origin
Free
Free
—
Other
30019091
Heparin and its salts
20
Free
—
30019099
Other
11
Free
—
3002
Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products
300210
Antisera and other blood fractions
30021010
Antisera
15
Free
—
Other blood fractions
30021091
Haemoglobin, blood globulins and serum globulins
12
Free
—
Other
30021095
Of human origin
Free
Free
—
30021099
Other
11
Free
—
30022000
Vaccines for human medicine
15
Free
—
Vaccines for veterinary medicine
30023100
Vaccines against foot-and-mouth disease
15
Free
—
30023900
Other
15
Free
—
300290
Other
30029010
Human blood
Free
Free
—
30029030
Animal blood prepared for therapeutic, prophylactic or diagnostic uses
11
Free
—
30029050
Cultures of micro-organisms
17
Free
—
30029090
Other
14
Free
—
3003
Medicaments (excluding goods of heading No 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
30031000
Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives
17
Free
—
30032000
Containing other antibiotics
15
Free
—
Containing hormones or other products of heading No 2937 but not containing antibiotics
30033100
Containing insulin
15
Free
—
30033900
Other
15
Free
—
30034000
Containing alkaloids or derivatives thereof but not containing hormones or other products of heading No 2937 or antibiotics
15
Free
—
300390
Other
30039010
Containing iodine or iodine compounds
29
Free
—
30039090
Other
15
Free
—
3004
Medicaments (excluding goods of heading No 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms or packings for retail sale
300410
Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives
30041010
Containing, as active substances, only penicillins or derivatives thereof with a penicillanic acid structure
17
Free
—
30041090
Other
17
Free
—
300420
Containing other antibiotics
30042010
Put up in forms or in packings of a kind sold by retail
20
Free
—
30042090
Other
15
Free
—
Containing hormones or other products of heading No 2937 but not containing antibiotics
300431
Containing insulin
30043110
Put up in forms or in packings of a kind sold by retail
20
Free
—
30043190
Other
15
Free
—
300432
Containing adrenal cortical hormones
30043210
Put up in forms or in packings of a kind sold by retail
20
Free
—
30043290
Other
15
Free
—
300439
Other
30043910
Put up in forms or in packings of a kind sold by retail
20
Free
—
30043990
Other
15
Free
—
300440
Containing alkaloids or derivatives thereof but not containing hormones, other products of heading No 2937 or antibiotics
30044010
Put up in forms or in packings of a kind sold by retail
20
Free
—
30044090
Other
15
Free
—
300450
Other medicaments containing vitamins or other products of heading No 2936
30045010
Put up in forms or in packings of a kind sold by retail
20
Free
—
30045090
Other
15
Free
—
300490
Other
Put up in forms or in packings of a kind sold by retail
30049011
Containing iodine or iodine compounds
34
Free
—
30049019
Other
20
Free
—
Other
30049091
Containing iodine or iodine compounds
29
Free
—
30049099
Other
15
Free
—
3005
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
30051000
Adhesive dressings and other articles having an adhesive layer
17
Free
—
300590
Other
30059010
Wadding and articles of wadding
17
Free
—
Other
Of textile materials
30059031
Gauze and articles of gauze
17
Free
—
Other
30059051
Of non-woven fabrics
17
Free
—
30059055
Other
17
Free
—
30059099
Other
17
Free
—
3006
Pharmaceutical goods specified in note 3 to this chapter
300610
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
30061010
Sterile surgical catgut
15
Free
—
30061090
Other
15
Free
—
30062000
Blood-grouping reagents
15
Free
—
30063000
Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient
15
Free
—
30064000
Dental cements and other dental fillings; bone reconstruction cements
15
Free
—
30065000
First-aid boxes and kits
15
Free
—
300660
Chemical contraceptive preparations based on hormones or spermicides
Based on hormones
30066011
Put up in forms or in packings of a kind sold by retail
20
Free
—
30066019
Other
15
Free
—
30066090
Based on spermicides
18
Free
—

### Division: Notes

## 1 This chapter does not cover:

(a) foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters) (Section IV);
(b) plasters specially calcined or finely ground for use in dentistry (heading No 2520);
(c) aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading No 3301);
(d) preparations of heading Nos 3303 to 3307, even if they have therapeutic or prophylactic properties;
(e) soap or other products of heading No 3401 containing added medicaments;
(f) preparations with a basis of plaster for use in dentistry (heading No 3407); or
(g) blood albumin not prepared for therapeutic or prophylactic uses (heading No 3502).

## 2 For the purposes of heading Nos 3003 and 3004 and of note 3 (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 No 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.

## 3 Heading No 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 and sterile tissue adhesives for surgical wound closure;
(b) sterile laminaria and sterile laminaria tents;
(c) sterile absorbable surgical or dental haemostatics;
(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; and
(h) chemical contraceptive preparations based on hormones or spermicides.

## 31 FERTILIZERS

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
31010000
Animal or vegetable fertilizers, whether or not mixed together or chemically treated; fertilizers produced by the mixing or chemical treatment of animal or vegetable products
Free
Free
—
3102
Mineral or chemical fertilizers, nitrogenous
310210
Urea, whether or not in aqueous solution
31021010
Urea containing more than 45 % by weight of nitrogen on the dry anhydrous product
16
10,6
kg N
31021090
Other
10
7,7
kg N
Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate
31022100
Ammonium sulphate
10
7,7
kg N
31022900
Other
10
7,7
kg N
310230
Ammonium nitrate, whether or not in aqueous solution
31023010
In aqueous solution
10
7,7
kg N
31023090
Other
10
7,7
kg N
310240
Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilizing substances
31024010
With a nitrogen content not exceeding 28 % by weight
10
7,7
kg N
31024090
With a nitrogen content exceeding 28 % by weight
10
7,7
kg N
310250
Sodium nitrate
31025010
Natural sodium nitrate
Free
Free
—
31025090
Other
10
7,7
kg N
31026000
Double salts and mixtures of calcium nitrate and ammonium nitrate
10
7,7
kg N
31027000
Calcium cyanamide
10
7,7
kg N
31028000
Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution
10
7,7
kg N
31029000
Other, including mixtures not specified in the foregoing subheadings
10
7,7
kg N
3103
Mineral or chemical fertilizers, phosphatic
310310
Superphosphates
31031010
Containing more than 35 % by weight of diphosphorus pentaoxide
6
4,8
kg P2O5
31031090
Other
6
4,8
kg P2O5
31032000
Basic slag
Free
Free
kg P2O5
31039000
Other
Free
Free
kg P2O5
3104
Mineral or chemical fertilizers, potassic
31041000
Carnallite, sylvite and other crude natural potassium salts
Free
Free
kg K2O
310420
Potassium chloride
31042010
With a potassium content evaluated as K2O, by weight, not exceeding 40 % on the dry anhydrous product
Free
Free
kg K2O
31042050
With a potassium content evaluated as K2O, by weight, exceeding 40 % but not exceeding 62 % on the dry anhydrous product
Free
Free
kg K2O
31042090
With a potassium content evaluated as K2O, by weight, exceeding 62 % on the dry anhydrous product
Free
Free
kg K2O
31043000
Potassium sulphate
Free
Free
kg K2O
31049000
Other
Free
Free
kg K2O
3105
Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, 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
31051000
Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
11
8,3
—
310520
Mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorus and potassium
31052010
With a nitrogen content exceeding 10 % by weight on the dry anhydrous product
7
6,5
—
31052090
Other
7
6,5
—
310530
Diammonium hydrogenorthophosphate (diammonium phosphate)
31053010
With an iron content not exceeding 0,03 % by weight on the dry anhydrous product
7
6,5
—
31053090
With an iron content exceeding 0,03 % by weight on the dry anhydrous product
7
6,5
—
310540
Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)
31054010
With an iron content not exceeding 0,03 % by weight on the dry anhydrous product
7
6,5
—
31054090
With an iron content exceeding 0,03 % by weight on the dry anhydrous product
7
6,5
—
Other mineral or chemical fertilizers containing the two fertilizing elements nitrogen and phosphorus
31055100
Containing nitrates and phosphates
7
6,5
—
31055900
Other
10
7,7
—
310560
Mineral or chemical fertilizers containing the two fertilizing elements phosphorus and potassium
31056010
Potassic superphosphates
4
3,2
—
31056090
Other
4
3,2
—
310590
Other
31059010
Natural potassic sodium nitrate, consisting of a natural mixture of sodium nitrate and potassium nitrate (the proportion of potassium nitrate may be as high as 44 %), of a total nitrogen content not exceeding 16,3 % by weight on the dry anhydrous product
10
Free
—
Other
31059091
With a nitrogen content exceeding 10 % by weight on the dry anhydrous product
10
7,7
—
31059099
Other
4
3,2
—

### Division: Notes

## 1 This chapter does not cover:

(a) animal blood of heading No 0511;
(b) separate chemically defined compounds (other than those answering to the descriptions in note 2 (A), 3 (A), 4 (A) or 5); or
(c) cultured potassium chloride crystals (other than optical elements) weighing not less than 2,5 g each, of heading No 3823; optical elements of potassium chloride (heading No 9001).

## 2 Heading No 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No 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) mixed together;
(C) fertilizers consisting of ammonium chloride or of any of the goods described in (A) or (B) mixed with chalk, gypsum or other inorganic non-fertilizing substances;
(D) liquid fertilizers consisting of the goods of subparagraph (A) (ii) or (viii), or of mixtures of those goods, in an aqueous or ammoniacal solution.

## 3 Heading No 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No 3105:

(A) goods which answer to one or other of the descriptions given below:
(i) basic slag;
(ii) natural phosphates of heading No 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) 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), but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilizing substances.

## 4 Heading No 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No 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);
(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 within heading No 3105.

## 6 

For the purposes of heading No 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.

## 32 TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
3201
Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives
32011000
Quebracho extract
Free
Free
—
32012000
Wattle extract
10
8,5
—
32013000
Oak or chestnut extract
9
5,8
—
320190
Other
32019010
Sumach extract, vallonia extract
9
5,8
—
32019090
Other
9
5,3
—
3202
Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning
32021000
Synthetic organic tanning substances
10
5,3
—
32029000
Other
10
5,3
—
320300
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
Colouring matter of vegetable origin and preparations based thereon
32030011
Black cutch (Acacia catechu)
Free
Free
—
32030019
Other
Free
3,3
—
32030090
Colouring matter of animal origin and preparations based thereon
2,5
4,7
—
3204
Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in note 3 to this chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined
Synthetic organic colouring matter and preparations based thereon as specified in note 3 to this chapter
32041100
Disperse dyes and preparations based thereon
17
9,3
—
32041200
Acid dyes, whether or not premetallized, and preparations based thereon; mordant dyes and preparations based thereon
17
9,3
—
32041300
Basic dyes and preparations based thereon
17
9,3
—
32041400
Direct dyes and preparations based thereon
17
9,3
—
32041500
Vat dyes (including those usable in that state as pigments) and preparations based thereon
17
9,3
—
32041600
Reactive dyes and preparations based thereon
17
9,3
—
32041700
Pigments and preparations based thereon
17
9,3
—
32041900
Other, including mixtures of colouring matter of two or more of the subheadings 3204 11 to 3204 19
17
9,3
—
32042000
Synthetic organic products of a kind used as fluorescent brightening agents
17
6
—
32049000
Other
19
9,3
—
32050000
Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes
16
9,3
—
3206
Other colouring matter; preparations as specified in note 3 to this chapter, other than those of heading No 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined
320610
Pigments and preparations based on titanium dioxide
32061010
Containing not less than 80 % by weight of titanium dioxide
15
6
—
32061090
Other
16
6,5
—
32062000
Pigments and preparations based on chromium compounds
15
6,5
—
32063000
Pigments and preparations based on cadmium compounds
15
6,5
—
Other colouring matter and other preparations
32064100
Ultramarine and preparations based thereon
15
6,5
—
32064200
Lithopone and other pigments and preparations based on zinc sulphide
15
6,5
—
32064300
Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides)
15
6,5
—
320649
Other
32064910
Magnetite
Free
4,9
—
32064990
Other
15
6,5
—
32065000
Inorganic products of a kind used as luminophores
12
5,3
—
3207
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
32071000
Prepared pigments, prepared opacifiers, prepared colours and similar preparations
15
6,5
—
320720
Vitrifiable enamels and glazes, engobes (slips) and similar preparations
32072010
Engobes (slips)
13
5,3
—
32072090
Other
16
6,3
—
32073000
Liquid lustres and similar preparations
13
5,3
—
320740
Glass frit and other glass, in the form of powder, granules or flakes
32074010
Glass of the variety known as ‘enamel’ glass
8
3,7
—
32074090
Other
8
3,7
—
3208
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
320810
Based on polyesters
32081010
Solutions as defined in note 4 to this chapter
19
9,3
—
32081090
Other
19
9,3
—
320820
Based on acrylic or vinyl polymers
32082010
Solutions as defined in note 4 to this chapter
19
9,3
—
32082090
Other
19
9,3
—
320890
Other
32089010
Solutions as defined in note 4 to this chapter
19
9,3
—
Other
32089091
Based on synthetic polymers
19
9,3
—
32089099
Based on chemically modified natural polymers
19
9,3
—
3209
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
32091000
Based on acrylic or vinyl polymers
19
9,3
—
32099000
Other
19
9,3
—
321000
Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
32100010
Oil paints and varnishes (including enamels and lacquers)
19
9,3
—
32100090
Other
19
9,3
—
32110000
Prepared driers
17
6,5
—
3212
Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale
321210
Stamping foils
32121010
With a basis of base metal
17
6,5
—
32121090
Other
17
6,5
—
321290
Other
Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels)
32129010
Pearl essence
16
6,6
—
Other
32129031
With a basis of aluminium powder
19
9,3
—
32129039
Other
19
9,3
—
32129090
Dyes and other colouring matter put up in forms or packings for retail sale
16
6,6
—
3213
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
32131000
Colours in sets
22
7,4
—
32139000
Other
22
7,4
—
3214
Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like
321410
Mastics; painters' fillings
32141010
Mastics
11
5
—
32141090
Painters' fillings
11
5
—
32149000
Other
11
5
—
3215
Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid
Printing ink
32151100
Black
18
6,5
—
32151900
Other
18
6,5
—
321590
Other
32159010
Writing or drawing ink
15
6,5
—
32159080
Other
16
6,6
—

### Division: Notes

## 1 This chapter does not cover:

(a) separate chemically defined elements or compounds (except those of heading No 3203 or 3204, inorganic products of a kind used as luminophores (heading No 3206), glass obtained from fused quartz or other fused silica in the forms provided for in heading No 3207, and also dyes and other colouring matter put up in forms or packings for retail sale of heading No 3212);
(b) tannates or other tannin derivatives of products of heading Nos 2936 to 2939, 2941 or 3501 to 3504; or
(c) mastics of asphalt or other bituminous mastics (heading No 2715).

## 2 

Heading No 3204 includes mixtures of stabilized diazonium salts and couplers for the production of azo dyes.

## 3 

Heading Nos 3203 to 3206 apply also to preparations based on colouring matter (including, in the case of heading No 3206, colouring pigments of heading No 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 No 3212), or to other preparations of heading Nos 3207, 3208, 3209, 3210, 3212, 3213 and 3215.

## 4 

Heading No 3208 includes solutions (other than collodions) consisting of any of the products specified in heading Nos 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 No 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.

## 33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
3301
Essential oils (terpeneless or not), including concretes and absolutes; resinoids; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils
Essential oils of citrus fruit
330111
Of bergamot
33011110
Not deterpenated
12
10,3
—
33011190
Deterpenated
12
6,5
—
330112
Of orange
33011210
Not deterpenated
12
10,3
—
33011290
Deterpenated
12
6,5
—
330113
Of lemon
33011310
Not deterpenated
12
10,3
—
33011390
Deterpenated
12
6,5
—
330114
Of lime
33011410
Not deterpenated
12
10,3
—
33011490
Deterpenated
12
6,5
—
330119
Other
33011910
Not deterpenated
12
10,3
—
33011990
Deterpenated
12
6,5
—
Essential oils other than those of citrus fruit
330121
Of geranium
33012110
Not deterpenated
Free
2,3
—
33012190
Deterpenated
2,3
4,2
—
330122
Of jasmin
33012210
Not deterpenated
Free
Free
—
33012290
Deterpenated
2,3
4,2
—
330123
Of lavender or of lavandin
33012310
Not deterpenated
Free
Free
—
33012390
Deterpenated
10
4,3
—
330124
Of peppermint (Mentha piperita)
33012410
Not deterpenated
Free
Free
—
33012490
Deterpenated
10
4,3
—
330125
Of other mints
33012510
Not deterpenated
Free
Free
—
33012590
Deterpenated
10
4,3
—
330126
Of vetiver
33012610
Not deterpenated
Free
Free
—
33012690
Deterpenated
2,3
4,3
—
330129
Other
Of clove, niaouli and ylang-ylang
33012911
Not deterpenated
Free
2,3
—
33012931
Deterpenated
2,3
4,3
—
Other
33012961
Not deterpenated
Free
Free
—
33012991
Deterpenated
2,3
4,3
—
33013000
Resinoids
2
3,8
—
330190
Other
33019010
Terpenic by-products of the deterpenation of essential oils
2,3
4,2
—
33019090
Other
3
5,5
—
3302
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
33021000
Of a kind used in the food or drink industries
10
4,2
—
330290
Other
33029010
Alcoholic solutions
10
4,2
—
33029090
Other
10
4,2
—
330300
Perfumes and toilet waters
33030010
Perfumes
18
5,3
—
33030090
Toilet waters
18
5,3
—
3304
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
33041000
Lip make-up preparations
18
5,3
—
33042000
Eye make-up preparations
18
5,3
—
33043000
Manicure or pedicure preparations
18
5,3
—
Other
33049100
Powders, whether or not compressed
18
5,3
—
33049900
Other
18
5,3
—
3305
Preparations for use on the hair
33051000
Shampoos
18
5,3
—
33052000
Preparations for permanent waving or straightening
18
5,3
—
33053000
Hair lacquers
18
5,3
—
330590
Other
33059010
Hair lotions
18
5,3
—
33059090
Other
18
5,3
—
3306
Preparations for oral or dental hygiene, including denture fixative pastes and powders
33061000
Dentifrices
18
5,3
—
33069000
Other
18
5,3
—
3307
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
33071000
Pre-shave, shaving or after-shave preparations
18
6,5
—
33072000
Personal deodorants and antiperspirants
18
6,5
—
33073000
Perfumed bath salts and other bath preparations
18
6,5
—
Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites
33074100
‘Agarbatti’ and other odoriferous preparations which operate by burning
18
6,5
—
33074900
Other
18
6,5
—
33079000
Other
18
6,5
—

### Division: Notes

## 1 This chapter does not cover:

(a) compound alcoholic preparations of a kind used for the manufacture of beverages, of heading No 2208;
(b) soap or other products of heading No 3401; or
(c) gum, wood or sulphate turpentine or other products of heading No 3805.

## 2 

Heading Nos 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.

## 3 

The expression ‘perfumery, cosmetic or toilet preparations’ in heading No 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 non-wovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

## 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, ‘DENTAL WAXES’ AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
3401
Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent
Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent
34011100
For toilet use (including medicated products)
19
5,5
—
34011900
Other
19
5,5
—
340120
Soap in other forms
34012010
Flakes, wafers, granules or powders
19
5,5
—
34012090
Other
19
5,5
—
3402
Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading No 3401
Organic surface-active agents, whether or not put up for retail sale
34021100
Anionic
17
6,3
—
34021200
Cationic
17
6,3
—
34021300
Non-ionic
17
6,3
—
34021900
Other
17
6,3
—
340220
Preparations put up for retail sale
34022010
Surface-active preparations
17
6,3
—
34022090
Washing preparations and cleaning preparations
17
6,3
—
340290
Other
34029010
Surface-active preparations
17
6,3
—
34029090
Washing preparations and cleaning preparations
17
6,3
—
3403
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
34031100
Preparations for the treatment of textile materials, leather, furskins or other materials
10
4,6
—
340319
Other
34031910
Containing 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals but not as the basic constituent
18
7,4
—
Other
34031991
Preparations for lubricating machines, appliances and vehicles
10
4,6
—
34031999
Other
10
4,6
—
Other
34039100
Preparations for the treatment of textile materials, leather, furskins or other materials
10
4,6
—
340399
Other
34039910
Preparations for lubricating machines, appliances and vehicles
10
4,6
—
34039990
Other
10
4,6
—
3404
Artificial waxes and prepared waxes
34041000
Of chemically modified lignite
12
4,2
—
34042000
Of polyethylene glycol
12
4,2
—
340490
Other
34049010
Prepared waxes, including sealing waxes
12
4,2
—
34049090
Other
12
4,2
—
3405
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, non-wovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading No 3404
34051000
Polishes, creams and similar preparations, for footwear or leather
15
4,8
—
34052000
Polishes, creams and similar preparations, for the maintenance of wooden furniture, floors or other woodwork
15
4,8
—
34053000
Polishes and similar preparations for coachwork, other than metal polishes
15
4,8
—
34054000
Scouring pastes and powders and other scouring preparations
15
4,8
—
340590
Other
34059010
Metal polishes
15
4,8
—
34059090
Other
15
4,8
—
340600
Candles, tapers and the like
Candles
34060011
Plain, not perfumed
16
5,7
—
34060019
Other
16
5,7
—
34060090
Other
16
5,7
—
34070000
Modelling pastes, including those put up for children's amusement; preparations known as ‘dental wax’ or as ‘dental impression compounds’, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)
16
5,5
—

### Division: Notes

## 1 This chapter does not cover:

(a) edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading No 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 No 3305, 3306 or 3307).

## 2 

For the purposes of heading No 3401, the expression ‘soap’ applies only to soap soluble in water. Soap and the other products of heading No 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified within heading No 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified within heading No 3405 as ‘scouring powders and similar preparations’.

## 3 For the purposes of heading No 3402, ‘organic surface-active agents’ are products which when mixed with water at a concentration of 0,5 % at 20 oC and left to stand for one hour at the same temperature:

(a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and
(b) reduce the surface tension of water to 4,5 x 10-2 N/m (45 dyn/cm) or less.

## 4 

In heading No 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 No 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 No 1516, 1519 or 3402, even if having a waxy character;
(b) unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading No 1521;
(c) mineral waxes or similar products of heading No 2712, whether or not intermixed or merely coloured; or
(d) waxes mixed with, dispersed in or dissolved in a liquid medium (heading Nos 3405, 3809, etc.).

## 35 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
3501
Casein, caseinates and other casein derivatives; casein glues
350110
Casein
35011010
For the manufacture of regenerated textile fibres
2
1,7
—
35011050
For industrial uses other than the manufacture of foodstuffs or fodder
6
4,7
—
35011090
Other
14
13,2
—
350190
Other
35019010
Casein glues
13
12,2
—
35019090
Other
10
9,4
—
3502
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
350210
Egg albumin
35021010
Unfit, or to be rendered unfit, for human consumption
Free
Free
—
Other
35021091
Dried (for example, in sheets, scales, flakes, powder)
192,9 Ecu/100 kg/net
181,3 Ecu/100 kg/net
—
35021099
Other
26,1 Ecu/100 kg/net
24,5 Ecu/100 kg/net
—
350290
Other
Albumins, other than egg albumin
35029010
Unfit, or to be rendered unfit, for human consumption
Free
Free
—
Other
Milk albumin (lactalbumin)
35029051
Dried (for example, in sheets, scales, flakes, powder)
192,9 Ecu/100 kg/net
181,3 Ecu/100 kg/net
—
35029059
Other
26,1 Ecu/100 kg/net
24,5 Ecu/100 kg/net
—
35029070
Other
10
9,4
—
35029090
Albuminates and other albumin derivatives
12
11,3
—
350300
Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading No 3501
35030010
Gelatin and derivatives thereof
15
12
—
35030080
Other
15
12
—
35040000
Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed
12
5,3
—
3505
Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches
350510
Dextrins and other modified starches
35051010
Dextrins
14 + 27,7 Ecu/100 kg/net
13,2 + 26 Ecu/100 kg/net
—
Other modified starches
35051050
Starches, esterified or etherified
20
11,3
—
35051090
Other
14 + 27,7 Ecu/100 kg/net
13,2 + 26 Ecu/100 kg/net
—
350520
Glues
35052010
Containing, by weight, less than 25 % of starches or dextrins or other modified starches
13 + 7 Ecu/100 kg/net MAX 18
12,2 + 6,6 Ecu/100 kg/net MAX 16,9
—
35052030
Containing, by weight, 25 % or more but less than 55 % of starches or dextrins or other modified starches
13 + 13,9 Ecu/100 kg/net MAX 18
12,2 + 13,1 Ecu/100 kg/net MAX 16,9
—
35052050
Containing, by weight, 55 % or more but less than 80 % of starches or dextrins or other modified starches
13 + 22,2 Ecu/100 kg/net MAX 18
12,2 + 20,9 Ecu/100 kg/net MAX 16,9
—
35052090
Containing by weight 80 % or more of starches or dextrins or other modified starches
13 + 27,7 Ecu/100 kg/net MAX 18
12,2 + 26 Ecu/100 kg/net MAX 16,9
—
3506
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
35061000
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
19
7,5
—
Other
35069100
Adhesives based on rubber or plastics (including artificial resins)
16
6,6
—
35069900
Other
16
6,5
—
3507
Enzymes; prepared enzymes not elsewhere specified or included
35071000
Rennet and concentrates thereof
13
6,3
—
35079000
Other
13
6,3
—

### Division: Notes

## 1 This chapter does not cover:

(a) yeasts (heading No 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 No 3202);
(d) enzymatic soaking or washing preparations and other products of Chapter 34;
(e) hardened proteins (heading No 3913); or
(f) gelatin products of the printing industry (Chapter 49).

## 2 For the purposes of heading No 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 within heading No 1702.

### Division: Additional note

## 1 

Heading No 3504 includes concentrated milk proteins with a protein content of more than 85 % by weight, calculated on the dry matter.

## 36 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
36010000
Propellent powders
11
5,7
—
36020000
Prepared explosives, other than propellent powders
16
6,6
—
360300
Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators
36030010
Safety fuses; detonating fuses
15
6
—
36030090
Other
24
8,3
—
3604
Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles
36041000
Fireworks
18
6,5
—
36049000
Other
18
6,5
—
36050000
Matches, other than pyrotechnic articles of heading No 3604
14
9,3
—
3606
Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in note 2 to this chapter
36061000
Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3
19
7,5
—
360690
Other
36069010
Ferro-cerium and other pyrophoric alloys in all forms
15
6
—
36069090
Other
19
7,5
—

### Division: Notes

## 1 

This chapter does not cover separate chemically defined compounds other than those described in note 2 (a) or (b).

## 2 The expression ‘articles of combustible materials’ in heading No 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 cm3; and
(c) resin torches, firelighters and the like.

## 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
3701
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
370110
For X-ray
37011010
For medical, dental or veterinary use
21
6,9
m2
37011090
Other
21
6,9
m2
37012000
Instant print film
23
7,4
p/st
37013000
Other plates and film, with any side exceeding 255 mm
21
6,9
m2
Other
37019100
For colour photography (polychrome)
21
6,9
—
37019900
Other
21
6,9
—
3702
Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed
37021000
For X-ray
20
6,6
m2
37022000
Instant print film
20
6,6
p/st
Other film, without sprocket holes, of a width not exceeding 105 mm
370231
For colour photography (polychrome)
37023110
Of a length not exceeding 30 m
20
6,6
p/st
37023190
Of a length exceeding 30 m
20
6,6
m
370232
Other, with silver halide emulsion
Of a width not exceeding 35 mm
37023211
Microfilm; film for the graphic arts
20
6,6
—
37023219
Other
20
5,3
—
Of a width exceeding 35 mm
37023231
Microfilm
20
6,6
—
37023251
Film for the graphic arts
20
6,6
—
37023290
Other
20
6,6
—
37023900
Other
20
6,6
—
Other film, without sprocket holes, of a width exceeding 105 mm
37024100
Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome)
20
6,6
m2
37024200
Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography
20
6,6
m2
37024300
Of a width exceeding 610 mm and of a length not exceeding 200 m
20
6,6
m2
37024400
Of a width exceeding 105 mm but not exceeding 610 mm
20
6,6
m2
Other film, for colour photography (polychrome)
37025100
Of a width not exceeding 16 mm and of a length not exceeding 14 m
20
5,3
p/st
370252
Of a width not exceeding 16 mm and of a length exceeding 14 m
37025210
Of a length not exceeding 30 m
20
5,3
p/st
37025290
Of a length exceeding 30 m
20
5,3
m
37025300
Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides
20
5,3
p/st
37025400
Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides
20
5,3
p/st
37025500
Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m
20
5,3
m
370256
Of a width exceeding 35 mm
37025610
Of a length not exceeding 30 m
20
6,6
p/st
37025690
Of a length exceeding 30 m
20
6,6
m
Other
370291
Of a width not exceeding 16 mm and of a length not exceeding 14 m
37029110
Film for the graphic arts
20
6,6
—
37029190
Other
20
5,3
p/st
370292
Of a width not exceeding 16 mm and of a length exceeding 14 m
37029210
Film for the graphic arts
20
6,6
—
37029290
Other
20
5,3
m
370293
Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m
37029310
Microfilm; film for the graphic arts
20
6,6
—
37029390
Other
20
5,3
p/st
370294
Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m
37029410
Microfilm; film for the graphic arts
20
6,6
—
37029490
Other
20
5,3
m
37029500
Of a width exceeding 35 mm
20
6,6
—
3703
Photographic paper, paperboard and textiles, sensitized, unexposed
37031000
In rolls of a width exceeding 610 mm
23
7,4
—
370320
Other, for colour photography (polychrome)
37032010
For photographs obtained from reversal type film
23
7,4
—
37032090
Other
23
7,4
—
370390
Other
37039010
Sensitized with silver or platinum salts
23
7,4
—
37039090
Other
23
7,4
—
370400
Photographic plates, film, paper, paperboard and textiles, exposed but not developed
37040010
Plates and film
Free
Free
—
37040090
Other
23
7,4
—
3705
Photographic plates and film, exposed and developed, other than cinematographic film
37051000
For offset reproduction
12
5,3
—
37052000
Microfilms
5
3,2
—
370590
Other
37059010
For the graphic arts
12
5,3
—
37059090
Other
12
5,3
—
3706
Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track
370610
Of a width of 35 mm or more
Consisting only of sound track
37061011
Negatives; intermediate positives
Free
Free
m
37061019
Other positives
Free
0,73 Ecu/100 m
m
Other
37061091
Negatives; intermediate positives
Free
Free
m
37061099
Other positives
5 Ecu/100 m
6,5
m
370690
Other
Consisting only of sound track
37069011
Negatives; intermediate positives
Free
Free
m
37069019
Other positives
Free
0,73 Ecu/100 m
m
Other
37069031
Negatives; intermediate positives
Free
Free
m
Other positives
37069051
Newsreels
2,25 Ecu/100 m
Free
m
Other, of a width of
37069091
Less than 10 mm
0,5 Ecu/100 m
0,22 Ecu/100 m
m
37069099
10 mm or more
3,5 Ecu/100 m
5,4
m
3707
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
37071000
Sensitising emulsions
15
6
—
370790
Other
Developers and fixers
For colour photography (polychrome)
37079011
For photographic film and plates
15
6
—
37079019
Other
15
6
—
37079030
Other
15
6
—
37079090
Other
15
6
—

### Division: Notes

## 1 

This chapter does not cover waste or scrap materials.

## 2 

In this chapter the word ‘photographic’ relates to a process which permits the formation of visible images directly or indirectly by the action of light or other forms of radiation on sensitive surfaces.

### Division: 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’ (subheading 3706 90 51) shall be taken to apply to films of length of less than 330 m, and depicting current events of a political, sporting, military, scientific, literary, folkloric, touristic, society, etc., nature.

## 38 MISCELLANEOUS CHEMICAL PRODUCTS

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
3801
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
38011000
Artificial graphite
6
3,6
—
380120
Colloidal or semi-colloidal graphite
38012010
Colloidal graphite in suspension in oil; semi-colloidal graphite
18
7,4
—
38012090
Other
9
4,1
—
38013000
Carbonaceous pastes for electrodes and similar pastes for furnace linings
10
5,3
—
38019000
Other
6
3,7
—
3802
Activated carbon; activated natural mineral products; animal black, including spent animal black
38021000
Activated carbon
5
5,7
—
38029000
Other
14
5,7
—
380300
Tall oil, whether or not refined
38030010
Crude
4
Free
—
38030090
Other
7
4,1
—
380400
Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading No 3803
38040010
Concentrated sulphite lye
9
5
—
38040090
Other
18
7,4
—
3805
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
380510
Gum, wood or sulphate turpentine oils
38051010
Gum turpentine
5
4
—
38051030
Wood turpentine
7
3,7
—
38051090
Sulphate turpentine
7
3,2
—
38052000
Pine oil
7
3,7
—
38059000
Other
7
3,4
—
3806
Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
380610
Rosin and resin acids
38061010
Obtained from fresh oleoresins
6
5
—
38061090
Other
6
5
—
38062000
Salts of rosin or of resin acids
10
4,6
—
38063000
Ester gums
17
6,5
—
38069000
Other
10
4,6
—
380700
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
38070010
Wood tar
4
2,1
—
38070090
Other
6
4,6
—
3808
Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)
380810
Insecticides
38081010
Based on pyrethroids
15
6
—
38081020
Based on chlorinated hydrocarbons
15
6
—
38081030
Based on carbamates
15
6
—
38081040
Based on organophosphorus compounds
15
6
—
38081090
Other
15
6
—
380820
Fungicides
Inorganic
38082010
Preparations based on copper compounds
8
4,6
—
38082015
Other
15
6
—
Other
38082030
Based on dithiocarbamates
15
6
—
38082040
Based on benzimidazoles
15
6
—
38082050
Based on diazoles or triazoles
15
6
—
38082060
Based on diazines or morpholines
15
6
—
38082080
Other
15
6
—
380830
Herbicides, anti-sprouting products and plant-growth regulators
Herbicides
38083011
Based on phenoxy-phytohormones
15
6
—
38083013
Based on triazines
15
6
—
38083015
Based on amides
15
6
—
38083017
Based on carbamates
15
6
—
38083021
Based on dinitroaniline derivatives
15
6
—
38083023
Based on derivatives of urea, of uracil or of sulphonylurea
15
6
—
38083027
Other
15
6
—
38083030
Anti-sprouting products
15
6
—
38083090
Plant-growth regulators
18
7,4
—
380840
Disinfectants
38084010
Based on quaternary ammonium salts
15
6
—
38084020
Based on halogenated compounds
15
6
—
38084090
Other
15
6
—
380890
Other
38089010
Rodenticides
15
6
—
38089090
Other
15
6
—
3809
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
380910
With a basis of amylaceous substances
38091010
Containing by weight of such substances less than 55 %
13 + 13,9 Ecu/100 kg/net MAX 20
12,2 + 13,1 Ecu/100 kg/net MAX 18,8
—
38091030
Containing by weight of such substances 55 % or more but less than 70 %
13 + 19,4 Ecu/100 kg/net MAX 20
12,2 + 18,2 Ecu/100 kg/net MAX 18,8
—
38091050
Containing by weight of such substances 70 % or more but less than 83 %
13 + 23,6 Ecu/100 kg/net MAX 20
12,2 + 22,2 Ecu/100 kg/net MAX 18,8
—
38091090
Containing by weight of such substances 83 % or more
13 + 27,7 Ecu/100 kg/net MAX 20
12,2 + 26 Ecu/100 kg/net MAX 18,8
—
Other
38099100
Of a kind used in the textile or like industries
16
6,3
—
38099200
Of a kind used in the paper or like industries
16
6,3
—
38099300
Of a kind used in the leather or like industries
16
6,3
—
3810
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
38101000
Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials
14
6,5
—
381090
Other
38109010
Preparations of a kind used as cores or coatings for welding electrodes and rods
9
4,1
—
38109090
Other
9
5
—
3811
Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils
Anti-knock preparations
381111
Based on lead compounds
38111110
Based on tetraethyl-lead
19
6,5
—
38111190
Other
17
5,8
—
38111900
Other
17
5,8
—
Additives for lubricating oils
38112100
Containing petroleum oils or oils obtained from bituminous minerals
13
5,3
—
38112900
Other
16
5,8
—
38119000
Other
17
5,8
—
3812
Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for rubber or plastics
38121000
— Prepared rubber accelerators
16
6,3
—
38122000
Compound plasticizers for rubber or plastics
18
7,4
—
381230
— Anti-oxidizing preparations and other compound stabilizers for rubber or plastics
38123020
Anti-oxidizing preparations
18
7,4
—
38123080
Other
18
7,4
—
38130000
Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
15
6,5
—
381400
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
38140010
Based on butyl acetate
18
6,5
—
38140090
Other
18
6,5
—
3815
Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
Supported catalysts
38151100
With nickel or nickel compounds as the active substance
14
6,5
—
38151200
With precious metal or precious metal compounds as the active substance
14
6,5
—
38151900
Other
14
6,5
—
38159000
Other
14
6,5
—
38160000
Refractory cements, mortars, concretes and similar compositions, other than products of heading No 3801
4
2,7
—
3817
Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No 2707 or 2902
381710
Mixed alkylbenzenes
38171010
Dodecylbenzene
13
6,3
—
38171050
Linear alkylbenzene
13
6,3
—
38171080
Other
13
6,3
—
38172000
Mixed alkylnaphthalenes
13
6,3
—
381800
Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics
38180010
Doped silicon
9
7,4
—
38180090
Other
9
7,4
—
38190000
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
18
6,6
—
38200000
Anti-freezing preparations and prepared de-icing fluids
18
7,4
—
38210000
Prepared culture media for development of micro-organisms
11
5
—
38220000
Composite diagnostic or laboratory reagents, other than those of heading No 3002 or 3006
18
6,1
—
3823
Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included
38231000
Prepared binders for foundry moulds or cores
18
7,4
—
38232000
Naphthenic acids, their water-insoluble salts and their esters
6
3,2
—
38233000
Non-agglomerated metal carbides mixed together or with metallic binders
12
5,3
—
38234000
Prepared additives for cements, mortars or concretes
18
7,4
—
382350
Non-refractory mortars and concretes
38235010
Concrete ready to pour
18
7,4
—
38235090
Other
18
7,4
—
382360
Sorbitol other than that of subheading 2905 44
In aqueous solution
38236011
Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
12 + 25,2 Ecu/100 kg/net
11,3 + 23,7 Ecu/100 kg/net
—
38236019
Other
12 + 47,2 Ecu/100 kg/net
11,6 + 45,6 Ecu/100 kg/net
—
Other
38236091
Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
12 + 36 Ecu/100 kg/net
11,3 + 33,8 Ecu/100 kg/net
—
38236099
Other
12 + 67,1 Ecu/100 kg/net
11,6 + 64,9 Ecu/100 kg/net
—
382390
Other
38239010
Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts
14
5,7
—
38239020
Ion exchangers
12
6,5
—
38239030
Getters for vacuum tubes
12
6
—
38239040
Pyrolignites (for example, of calcium); crude calcium tartrate; crude calcium citrate
7
5,1
—
38239050
Alkaline iron oxide for the purification of gas
9
5
—
38239060
Anti-rust preparations containing amines as active constituents
18
6,6
—
38239070
Inorganic composite solvents and thinners for varnishes and similar products
18
6,5
—
Other
38239081
Anti-scaling and similar compounds
18
7,4
—
38239083
Preparations for electroplating
18
7,4
—
38239085
Liquid polychlorobiphenyls, liquid chloroparaffins; mixed polyethylene glycols
18
7,4
—
38239087
Mixtures of mono-, di- and tri-, fatty acid esters of glycerol (emulsifiers for fats)
18
7,4
—
38239091
Products and preparations for pharmaceutical or surgical uses
18
7,4
—
38239093
Auxiliary products for foundries (other than those falling within subheading 3823 10)
18
7,4
—
38239095
Fire-proofing, water-proofing and similar protective preparations used in the building industry
18
7,4
—
Mixtures containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens
38239096
Containing acyclic hydrocarbons perhalogenated only with fluorine and chlorine
18
7,4
—
38239097
Other
18
7,4
—
38239098
Other
18
7,4
—

### Division: Notes

## 1 This chapter does not cover:

(a) separate chemically defined elements or compounds with the exception of the following:
(1) artificial graphite (heading No 3801);
(2) insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading No 3808;
(3) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading No 3813);
(4) products specified in note 2 (a) or 2 (c);
(b) mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading No 2106);
(c) medicaments (heading No 3003 or 3004).

## 2 Heading No 3823 includes the following goods which are not to be classified in any other heading of the nomenclature:

(a) cultured crystals (other than optical elements) weighing not less than 2,5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;
(b) fusel oil; Dippel's oil;
(c) ink removers put up in packings for retail sale;
(d) stencil correctors and other correcting fluids put up in packings for retail sale; and
(e) ceramic firing testers, fusible (for example, Seger cones).

### Section VII: PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

### Division: 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 No 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 within Chapter 49.

## 39 PLASTICS AND ARTICLES THEREOF

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit

### Division: Notes

## 1 Throughout the nomenclature the expression ‘plastics’ means those materials of heading Nos 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.

## 2 This chapter does not cover:

(a) waxes of heading No 2712 or 3404;
(b) separate chemically defined organic compounds (Chapter 29);
(c) heparin or its salts (heading No 3001);
(d) stamping foils of heading No 3212;
(e) organic surface-active agents or preparations of heading No 3402;
(f) run gums or ester gums (heading No 3806);
(g) synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;
(h) saddlery or harness (heading No 4201) or trunks, suitcases, handbags or other containers of heading No 4202;
(ij) plaits, wickerwork or other articles of Chapter 46;
(k) wall coverings of heading No 4814;
(l) goods of Section XI (textiles and textile articles);
(m) articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof);
(n) imitation jewellery of heading No 7117;
(o) articles of Section XVI (machines and mechanical or electrical appliances);
(p) parts of aircraft or vehicles of Section XVII;
(q) articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);
(r) articles of Chapter 91 (for example, clock or watch cases);
(s) articles of Chapter 92 (for example, musical instruments or parts thereof);
(t) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);
(u) articles of Chapter 95 (for example, toys, games, sports requisites); or
(v) articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).

## 3 Heading Nos 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 300 oC, after conversion to 1013 mbar when a reduced-pressure distillation method is used (heading Nos 3901 and 3902);
(b) resins, not highly polymerized, of the coumarone-indene type (heading No 3911);
(c) other synthetic polymers with an average of at least five monomer units;
(d) silicones (heading No 3910);
(e) resols (heading No 3909) and other prepolymers.

## 4 For the purposes of this chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer which predominates by weight over every other single comonomer, comonomers whose polymers fall within the same heading being regarded as constituting a single comonomer.

If no single comonomer 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.
The expression ‘copolymers’ covers all polymers in which no single monomer contributes 95 % or more by weight to the total polymer content.

## 5 

Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers.

## 6 In heading Nos 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 No 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (heading Nos 3901 to 3914).

## 8 

For the purposes of heading No 3917, the expression ‘tubes, pipes and hoses’ means hollow products, whether semi-manufactured 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 one-and-a-half times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.

## 9 

For the purposes of heading No 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 heading Nos 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 surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).

## 11 Heading No 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;
(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.

### Division: Subheading note

## 1 

Within any one heading of this chapter, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) are to be classified in the same subheading as homopolymers of the predominant comonomer and chemically modified polymers of the kind specified in note 5 to this chapter are to be classified in the same subheading as the unmodified polymer, provided that such copolymers or chemically modified polymers are not more specifically covered by any other subheading and that there is no residual subheading named ‘Other’ in the series of subheadings concerned. Polymer blends are to be classified in the same subheading as copolymers (or homopolymers, as the case may be) of the same monomers in the same proportions.

## 40 RUBBER AND ARTICLES THEREOF

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
4001
Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
40011000
Natural rubber latex, whether or not prevulcanized
Free
Free
—
Natural rubber in other forms
40012100
Smoked sheets
Free
Free
—
40012200
Technically specified natural rubber (TSNR)
Free
Free
—
400129
Other
40012910
Crepe
Free
Free
—
40012990
Other
Free
Free
—
40013000
Balata, gutta-percha, guayule, chicle and similar natural gums
Free
Free
—
4002
Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading No 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)
40021100
Latex
Free
Free
—
40021900
Other
Free
Free
—
40022000
Butadiene rubber (BR)
Free
Free
—
Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR)
40023100
Isobutene-isoprene (butyl) rubber (IIR)
Free
Free
—
40023900
Other
Free
Free
—
Chloroprene (chlorobutadiene) rubber (CR)
40024100
Latex
Free
Free
—
40024900
Other
Free
Free
—
Acrylonitrile-butadiene rubber (NBR)
40025100
Latex
Free
Free
—
40025900
Other
Free
Free
—
40026000
Isoprene rubber (IR)
Free
Free
—
40027000
Ethylene-propylene-non-conjugated diene rubber (EPDM)
Free
Free
—
40028000
Mixtures of any product of heading No 4001 with any product of this heading
Free
Free
—
Other
40029100
Latex
Free
Free
—
400299
Other
40029910
Products modified by the incorporation of plastics
10
3,3
—
40029990
Other
Free
Free
—
40030000
Reclaimed rubber in primary forms or in plates, sheets or strip
Free
0,5
—
40040000
Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom
Free
Free
—
4005
Compounded rubber, unvulcanized, in primary forms or in plates, sheets or strip
40051000
Compounded with carbon black or silica
6,5
2
—
40052000
Solutions; dispersions other than those of subheading 4005 10
18
2
—
Other
40059100
Plates, sheets and strip
10
2
—
40059900
Other
Free
Free
—
4006
Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanized rubber
40061000
‘Camel-back’ strips for retreading rubber tyres
14
2
—
40069000
Other
14
2
—
40070000
Vulcanized rubber thread and cord
4
5,6
—
4008
Plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber
Of cellular rubber
40081100
Plates, sheets and strip
18
5,2
—
40081900
Other
15
4,1
—
Of non-cellular rubber
400821
Plates, sheets and strip
40082110
Floor coverings and mats
17
4,5
m2
40082190
Other
17
4,5
—
400829
Other
40082910
Profile shapes, cut to size, for use in civil aircraft
15
Free
—
40082990
Other
15
4,1
—
4009
Tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)
40091000
Not reinforced or otherwise combined with other materials, without fittings
18
4,5
—
40092000
Reinforced or otherwise combined only with metal, without fittings
18
4,5
—
40093000
Reinforced or otherwise combined only with textile materials, without fittings
18
4,5
—
40094000
Reinforced or otherwise combined with other materials, without fittings
18
4,5
—
400950
With fittings
40095010
Suitable for conducting gases or liquids, for use in civil aircraft
18
Free
—
Other
40095030
Not reinforced or otherwise combined with other materials
18
4,5
—
40095050
Reinforced or otherwise combined only with metal
18
4,5
—
40095070
Reinforced or otherwise combined only with textile materials
18
4,5
—
40095090
Reinforced or otherwise combined with other materials
18
4,5
—
4010
Conveyor or transmission belts or belting, of vulcanized rubber
40101000
Of trapezoidal cross-section (V-belts and V-belting)
15
9,3
—
Other
401091
Of a width exceeding 20 cm
40109110
Reinforced only with metal
15
9,3
—
40109130
Reinforced only with textile materials
15
9,3
—
40109160
Reinforced only with plastics
15
9,3
—
40109190
Other
15
9,3
—
401099
Other
40109910
Synchronous transmission belts or belting
15
9,3
—
40109990
Other
15
9,3
—
4011
New pneumatic tyres, of rubber
40111000
Of a kind used on motor cars (including station wagons and racing cars)
22
5,5
p/st
401120
Of a kind used on buses or lorries
40112010
With a load index not exceeding 121
22
5,5
p/st
40112090
With a load index exceeding 121
22
5,5
p/st
401130
Of a kind used on aircraft
40113010
For use on civil aircraft
22
Free
p/st
40113090
Other
22
5,5
p/st
401140
Of a kind used on motorcycles
40114010
For rims with a diameter not exceeding 30,5 cm
22
5,5
p/st
Other, of a weight
40114091
Not exceeding 1,4 kg
22
5,5
p/st
40114099
Exceeding 1,4 kg
22
5,5
p/st
401150
Of a kind used on bicycles
40115010
Tyre cases with sewn-in inner tubes
22
5,4
p/st
40115090
Other
22
5,4
p/st
Other
401191
Having a ‘herring-bone’ or similar tread
40119110
Of a kind used on agricultural and forestry vehicles
22
5,4
p/st
40119130
Of a kind used on civil engineering vehicles
22
5,4
p/st
40119190
Other
22
5,4
p/st
401199
Other
40119910
Of a kind used on agricultural and forestry vehicles
22
5,4
p/st
40119930
Of a kind used on civil engineering vehicles
22
5,4
p/st
40119990
Other
22
5,4
p/st
4012
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber
401210
Retreaded tyres
40121010
For use on civil aircraft
22
Free
—
Other
40121030
Of a kind used on motor cars (including station wagons and racing cars)
22
5,5
—
40121050
Of a kind used on buses or lorries
22
5,5
—
40121080
Other
22
5,5
—
401220
Used pneumatic tyres
40122010
For use on civil aircraft
22
Free
—
40122090
Other
22
5,5
—
401290
Other
40129010
Solid or cushion tyres and interchangeable tyre treads
19
4,6
—
40129090
Tyre flaps
22
5,4
—
4013
Inner tubes, of rubber
401310
Of a kind used on motor cars (including station wagons and racing cars), buses or lorries
40131010
Of the kind used on motor cars (including station wagons and racing cars)
22
5,4
p/st
40131090
Of the kind used on buses or lorries
22
5,4
p/st
40132000
Of a kind used on bicycles
22
5,4
p/st
401390
Other
40139010
Of a kind used on motorcycles
22
5,4
p/st
40139090
Other
22
5,4
p/st
4014
Hygienic or pharmaceutical articles (including teats), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber
40141000
Sheath contraceptives
Free
2,4
—
401490
Other
40149010
Teats, nipple shields, and similar articles for babies
Free
2,4
—
40149090
Other
Free
2,4
—
4015
Articles of apparel and clothing accessories (including gloves), for all purposes, of vulcanized rubber other than hard rubber
Gloves
40151100
Surgical
2,7
4,6
pa
401519
Other
40151910
Household gloves
2,7
4,8
pa
40151990
Other
2,7
4,8
pa
40159000
Other
5
6
—
4016
Other articles of vulcanized rubber other than hard rubber
401610
Of cellular rubber
40161010
For technical uses, for use in civil aircraft
20
Free
—
40161090
Other
20
4,9
—
Other
40169100
Floor coverings and mats
15
4
—
40169200
Erasers
15
4
—
401693
Gaskets, washers and other seals
40169310
For technical uses, for use in civil aircraft
20
Free
—
40169390
Other
15
4
—
40169400
Boat or dock fenders, whether or not inflatable
15
4
—
40169500
Other inflatable articles
15
4
—
401699
Other
40169910
For technical uses, for use in civil aircraft
20
Free
—
Other
40169930
Expander sleeves
15
4
—
Other
For motor vehicles of heading Nos 8701 to 8705
40169952
Rubber-to-metal bonded parts
15
4
—
40169958
Other
15
4
—
Other
40169982
Rubber-to-metal bonded parts
15
4
—
40169988
Other
15
4
—
401700
Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber
Hard rubber (for example, ebonite) in any form, scrap and waste included
40170011
In bulk or blocks, in plates, sheets or strip, in rods, profile shapes or tubes
10
2,6
—
40170019
Scrap, waste and powder, of hardened rubber
Free
Free
—
Articles of hard rubber
40170091
Piping and tubing, with fittings attached, suitable for conducting gases or liquids, for use in civil aircraft
19
Free
—
40170099
Other
19
2
—

### Division: Notes

## 1 

Except where the context otherwise requires, throughout the nomenclature the expression ‘rubber’ means the following products, whether or not vulcanized or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.

## 2 This chapter does not cover:

(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 and articles of heading Nos 4011 to 4013).

## 3 In heading Nos 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 No 4002, the expression ‘synthetic rubber’ applies to:

(a) unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulphur into non-thermoplastic substances which, at a temperature between 18 and 29 oC, 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 cross-linking, 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 abovementioned products comply with the requirements concerning vulcanization, elongation and recovery in (a).

## 5 

(a) Heading Nos 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 pre-vulcanized 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 No 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 No 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 No 4008.

## 8 

Heading No 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 heading Nos 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 No 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.

### 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 SILKWORM GUT)

## 41 RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
4101
Raw hides and skins of bovine or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
410110
Whole hides and skins of bovine animals, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 14 kg when fresh, wet-salted or otherwise preserved
41011010
Fresh or wet-salted
Free
Free
—
41011090
Other
Free
Free
—
Other hides and skins of bovine animals, fresh or wet-salted
41012100
Whole
Free
Free
—
41012200
Butts and bends
Free
Free
—
41012900
Other
Free
Free
—
410130
Other hides and skins of bovine animals, otherwise preserved
41013010
Dried or dry-salted
Free
Free
—
41013090
Other
Free
Free
—
41014000
Hides and skins of equine animals
Free
Free
—
4102
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
410210
With wool on
41021010
Of lambs
Free
Free
p/st
41021090
Other
Free
Free
p/st
Without wool on
41022100
Pickled
Free
Free
p/st
41022900
Other
Free
Free
p/st
4103
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 (c) to this chapter
410310
Of goats or kids
41031010
Fresh, salted or dried
Free
Free
p/st
41031090
Other
Free
Free
p/st
41032000
Of reptiles
Free
Free
—
41039000
Other
Free
Free
—
4104
Leather of bovine or equine animals, without hair on, other than leather of heading No 4108 or 4109
410410
Whole bovine skin leather, of a unit surface area not exceeding 28 square feet (2,6 m2)
41041010
East India kip, whole, whether or not the heads and legs have been removed, each of a net weight of not more than 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
Free
Free
—
41041030
Other skin leather not further prepared than chrome-tanned, in the wet-blue state
9
Free
—
Other
41041091
Not further prepared than tanned
9
6,9
—
Otherwise prepared
41041095
Boxcalf
9
6,9
m2
41041099
Other
9
6,9
m2
Other bovine leather and equine leather, tanned or retanned but not further prepared, whether or not split
41042100
Bovine leather, vegetable pre-tanned
9
6,9
—
410422
Bovine leather, otherwise pre-tanned
41042210
Not further prepared than chrome-tanned in the wet-blue state
9
Free
—
41042290
Other
9
6,9
—
41042900
Other
9
6,7
—
Other bovine leather and equine leather, parchment-dressed or prepared after tanning
410431
Full grains and grain splits
Bovine leather
Full grains
41043111
Sole leather
9
6,9
—
41043119
Other
9
6,9
—
41043130
Grain splits
9
6,9
m2
41043190
Equine leather
9
6,9
m2
410439
Other
41043910
Bovine leather
9
6,9
m2
41043990
Equine leather
9
6,9
m2
4105
Sheep or lamb skin leather, without wool on, other than leather of heading No 4108 or 4109
Tanned or retanned but not further prepared, whether or not split
410511
Vegetable pre-tanned
41051110
Of Indian hair sheep, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles
Free
Free
—
Other
41051191
Not split
6
2,4
—
41051199
Split
6
2,4
—
410512
Otherwise pre-tanned
41051210
Not split
6
2,4
—
41051290
Split
6
2,4
—
410519
Other
41051910
Not split
6
2,4
—
41051990
Split
6
2,4
—
41052000
Parchment-dressed or prepared after tanning
10
3,7
m2
4106
Goat or kid skin leather, without hair on, other than leather of heading No 4108 or 4109
Tanned or retanned but not further prepared, whether or not split
410611
Vegetable pre-tanned
41061110
Of Indian goat or kid, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles
Free
Free
—
41061190
Other
7
2,4
—
41061200
Otherwise pre-tanned
7
2,4
—
41061900
Other
7
2,4
—
41062000
Parchment-dressed or prepared after tanning
10
3,5
m2
4107
Leather of other animals, without hair on, other than leather of heading No 4108 or 4109
410710
Of swine
41071010
Not further prepared than tanned
8
3
—
41071090
Other
9
3,2
m2
Of reptiles
41072100
Vegetable pre-tanned
Free
Free
—
410729
Other
41072910
Not further prepared than tanned
8
3
—
41072990
Other
9
3,2
—
410790
Of other animals
41079010
Not further prepared than tanned
8
3
—
41079090
Other
9
3,2
m2
410800
Chamois (including combination chamois) leather
41080010
Of sheep and lambs
10
3,5
—
41080090
Of other animals
10
3,5
—
41090000
Patent leather and patent laminated leather; metallized leather
12
3,5
m2
41100000
Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
Free
Free
—
41110000
Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls
10
3,5
—

### Division: Notes

## 1 This chapter does not cover:

(a) parings or similar waste, of raw hides or skins (heading No 0511);
(b) birdskins or parts of birdskins, with their feathers or down, of heading No 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 reindeer, of elk, of deer, of roebucks or of dogs.

## 2 

Throughout the nomenclature the expression ‘composition leather’ means only substances of the kind referred to in heading No 4111.

## 42 ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
42010000
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material
18
5,2
—
4202
Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, 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
420211
With outer surface of leather, of composition leather or of patent leather
42021110
Executive-cases, brief-cases, school satchels and similar containers
19
4,7
p/st
42021190
Other
19
4,7
—
420212
With outer surface of plastics or of textile materials
In the form of plastic sheeting
42021211
Executive-cases, brief-cases, school satchels and similar containers
21
11,5
p/st
42021219
Other
21
11,5
—
42021250
Of moulded plastic material
22
7,8
—
Of other materials, including vulcanized fibre
42021291
Executive-cases, brief-cases, school satchels and similar containers
19
4,8
p/st
42021299
Other
19
4,8
—
420219
Other
42021910
Of aluminium
19
6,7
—
42021990
Of other materials
19
4,8
—
Handbags, whether or not with shoulder strap, including those without handle
42022100
With outer surface of leather, of composition leather or of patent leather
19
4,7
p/st
420222
With outer surface of plastic sheeting or of textile materials
42022210
Of plastic sheeting
21
11,5
p/st
42022290
Of textile materials
19
4,8
p/st
42022900
Other
19
4,8
p/st
Articles of a kind normally carried in the pocket or in the handbag
42023100
With outer surface of leather, of composition leather or of patent leather
19
4,7
—
420232
With outer surface of plastic sheeting or of textile materials
42023210
Of plastic sheeting
21
11,5
—
42023290
Of textile materials
19
4,8
—
42023900
Other
19
4,8
—
Other
420291
With outer surface of leather, of composition leather or of patent leather
42029110
Travelling-bags, toilet bags, rucksacks and sports bags
19
4,7
—
42029180
Other
19
4,7
—
420292
With outer surface of plastic sheeting or of textile materials
Of plastic sheeting
42029211
Travelling-bags, toilet bags, rucksacks and sports bags
21
11,5
—
42029215
Musical instrument cases
21
10,9
—
42029219
Other
21
11,5
—
Of textile materials
42029291
Travelling-bags, toilet bags, rucksacks and sports bags
19
4,6
—
42029298
Other
19
4,6
—
42029900
Other
19
5,5
—
4203
Articles of apparel and clothing accessories, of leather or of composition leather
42031000
Articles of apparel
20
6,4
—
Gloves, mittens and mitts
42032100
Specially designed for use in sports
19
9,8
pa
420329
Other
42032910
Protective for all trades
17
9,8
pa
Other
42032991
Men's and boys'
19
9,4
pa
42032999
Other
19
9,4
pa
42033000
Belts and bandoliers
19
6,6
—
42034000
Other clothing accessories
19
6,6
—
420400
Articles of leather, or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses
42040010
Conveyor or transmission belts or belting
10
3,4
—
42040090
Other
13
4,8
—
42050000
Other articles of leather or of composition leather
17
3,7
—
4206
Articles of gut (other than silkworm gut), of goldbeater's skin, of bladders or of tendons
42061000
Catgut
8
3,9
—
42069000
Other
8
3,9
—

### Division: Notes

## 1 This chapter does not cover:

(a) sterile surgical catgut or similar sterile suture materials (heading No 3006);
(b) articles of apparel and clothing accessories (except gloves), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading No 4303 or 4304);
(c) made-up articles of netting (heading No 5608);
(d) articles of Chapter 64;
(e) headgear or parts thereof of Chapter 65;
(f) whips, riding-crops or other articles of heading No 6602;
(g) cuff-links, bracelets or other imitation jewellery (heading No 7117);
(h) fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally in Section XV);
(ij) strings, skins for drums or the like, or other parts of musical instruments (heading No 9209);
(k) articles of Chapter 94 (for example, furniture, lamps and lighting fittings);
(l) articles of Chapter 95 (for example, toys, games, sports requisites); or
(m) buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading No 9606.

## 2 In addition to the provisions of note 1 above, heading No 4202 does not cover:

(a) bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading No 3923);
(b) articles of plaiting materials (heading No 4602);
(c) articles of precious metal, of metal clad with precious metal, of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed) (Chapter 71).

## 3 

For the purposes of heading No 4203, the expression ‘articles of apparel and clothing accessories’ applies inter alia to gloves (including sports gloves), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading No 9113).

## 43 FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
4301
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
43011000
Of mink, whole, with or without head, tail or paws
Free
Free
p/st
43012000
Of rabbit or hare, whole, with or without head, tail or paws
Free
Free
p/st
43013000
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
Free
Free
p/st
43014000
Of beaver, whole, with or without head, tail or paws
Free
Free
p/st
43015000
Of musk-rat, whole, with or without head, tail or paws
Free
Free
p/st
43016000
Of fox, whole, with or without head, tail or paws
Free
Free
p/st
430170
Of seal, whole, with or without head, tail or paws
43017010
Of whitecoat pups of harp seal and of pups of hooded seal (blue-backs)
Free
Free
p/st
43017090
Other
Free
Free
p/st
430180
Other furskins, whole, with or without head, tail or paws
43018010
Of sea-otters or of nutria (coypu)
Free
Free
p/st
43018030
Of marmots
Free
Free
p/st
43018050
Of wild felines
Free
Free
p/st
43018090
Other
Free
Free
—
43019000
Heads, tails, paws and other pieces or cuttings, suitable for furriers' use
Free
Free
—
4302
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 No 4303
Whole skins, with or without head, tail or paws, not assembled
43021100
Of mink
9
2,8
p/st
43021200
Of rabbit or hare
9
2,8
p/st
43021300
Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb
9
2,8
p/st
430219
Other
43021910
Of beaver
9
2,8
p/st
43021920
Of musk-rat
9
2,8
p/st
43021930
Of fox
9
2,8
p/st
Of seal
43021941
Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)
9
3,2
p/st
43021949
Other
9
3,2
p/st
43021950
Of sea otters or of nutria (coypu)
9
3,2
p/st
43021960
Of marmots
9
3,2
p/st
43021970
Of wild felines
9
3,2
p/st
43021980
Of sheep or lambs
9
3,2
p/st
43021995
Other
9
3,2
—
43022000
Heads, tails, paws and other pieces or cuttings, not assembled
Free
2,3
—
430230
Whole skins and pieces or cuttings thereof, assembled
43023010
‘Dropped’ furskins
24
5,3
—
Other
43023021
Of mink
9
3,2
p/st
43023025
Of rabbit or hare
9
3,2
p/st
43023031
Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb
9
3,2
p/st
43023035
Of beaver
9
3,2
p/st
43023041
Of musk-rat
9
3,2
p/st
43023045
Of fox
9
3,2
p/st
Of seal
43023051
Of whitecoat pups of harp seal and of pups of hooded seal (blue-backs)
9
3,2
p/st
43023055
Other
9
3,2
p/st
43023061
Of sea-otters or of nutria (coypu)
9
3,2
p/st
43023065
Of marmots
9
3,2
p/st
43023071
Of wild felines
9
3,2
p/st
43023075
Other
9
3,2
—
4303
Articles of apparel, clothing accessories and other articles of furskin
430310
Articles of apparel and clothing accessories
43031010
Of furskins of whitecoat pups of harp seal and of pups of hooded seal (blue-backs)
24
5,5
—
43031090
Other
24
5,5
—
43039000
Other
24
5,5
—
43040000
Artificial fur and articles thereof
22
5,3
—

### Division: Notes

## 1 

Throughout the nomenclature references to ‘furskins’, other than to raw furskins of heading No 4301, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.

## 2 This chapter does not cover:

(a) birdskins or parts of birdskins, with their feathers or down (heading No 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 consisting of leather and furskin or of leather and artificial fur (heading No 4203);
(d) articles of Chapter 64;
(e) headgear or parts thereof of Chapter 65; or
(f) articles of Chapter 95 (for example, toys, games, sports requisites).

## 3 

Heading No 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 within heading No 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 No 5801 or 6001).

### 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

## 44 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
4401
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
44011000
Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms
Free
Free
—
Wood in chips or particles
44012100
Coniferous
Free
2,6
—
44012200
Non-coniferous
Free
2,6
—
440130
Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
44013010
Sawdust
Free
Free
—
44013090
Other
Free
Free
—
44020000
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
13
Free
—
4403
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared
440310
Treated with paint, stains, creosote or other preservatives
44031010
Poles of coniferous wood, injected or otherwise impregnated to any degree, not less than 6 m nor more than 18 m in length and with a circumference at the butt end of more than 45 cm but not more than 90 cm
8
2
m3
Other
44031091
Coniferous wood
Free
Free
m3
44031099
Other
Free
Free
m3
44032000
Other, coniferous
Free
Free
m3
Other, of the following tropical woods
44033100
Dark red meranti, light red meranti and meranti bakau
Free
Free
m3
44033200
White lauan, white meranti, white seraya, yellow meranti and alan
Free
Free
m3
44033300
Keruing, ramin, kapur, teak, jongkong, merbau, jelutong and kempas
Free
Free
m3
440334
Okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré and iroko
44033410
Okoumé
Free
Free
m3
44033430
Obeche
Free
Free
m3
44033450
Sipo
Free
Free
m3
44033470
Makoré
Free
Free
m3
44033490
Other
Free
Free
m3
440335
Tiama, mansonia, ilomba, dibétou, limba and azobé
44033510
Limba
Free
Free
m3
44033590
Other
Free
Free
m3
Other
44039100
Of oak (Quercus spp.)
Free
Free
m3
44039200
Of beech (Fagus spp.)
Free
Free
m3
440399
Other
44039910
Of poplar
Free
Free
m3
44039920
Of chestnut
Free
Free
m3
44039930
Of eucalyptus
Free
Free
m3
44039940
Of the following tropical woods: baboen, mahogany (Swietenia spp.), imbuia, balsa, palissandre du Brésil and bois de rose femelle
Free
Free
m3
44039980
Other
Free
Free
m3
4404
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
44041000
Coniferous
7
2,3
—
44042000
Non-coniferous
7
2,3
—
44050000
Wood wool; wood flour
10
3
—
4406
Railway or tramway sleepers (cross-ties) of wood
44061000
Not impregnated
8
2,2
m3
44069000
Other
10
3
m3
4407
Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm
440710
Coniferous
44071010
Finger-jointed, whether or not planed or sanded
14
3,9
m3
Other
44071030
Planed
10
3,2
m3
44071050
Sanded
14
3,9
m3
Other
44071071
Small boards for the manufacture of pencils
Free
Free
m3
44071079
Wood of a length of 125 cm or less and of a thickness of less than 12,5 mm
13
3
m3
Other
44071091
Spruce of the kind ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)
Free
Free
m3
44071093
Pine of the kind of ‘Pinus sylvestris L.’
Free
Free
m3
44071099
Other
Free
Free
m3
Of the following tropical woods
440721
Dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong and kempas
44072110
Finger-jointed, whether or not planed or sanded
2,5
4,9
—
Other
Planed
44072131
Blocks, strips and friezes for parquet or wood block flooring, not assembled
2
4
m2
44072139
Other
2
4
m3
44072150
Sanded
2,5
4,9
—
Other
44072160
Dark red meranti and light red meranti
Free
Free
m3
44072170
White lauan and white meranti
Free
Free
m3
44072180
Other
Free
Free
m3
440722
Okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba and azobé
44072210
Finger-jointed, whether or not planed or sanded
2,5
4,9
—
Other
Planed
44072231
Blocks, strips and friezes for parquet or wood block flooring, not assembled
2
4
m2
44072239
Other
2
4
m3
44072250
Sanded
2,5
4,9
—
Other
44072260
Azobé
Free
Free
m3
44072280
Other
Free
Free
m3
440723
Baboen, mahogany (Swietenia spp.), imbuia and balsa
44072310
Finger-jointed, whether or not planed or sanded
2,5
4,9
—
Other
44072330
Planed
2
4
m3
44072350
Sanded
2,5
4,9
—
44072390
Other
Free
Free
m3
Other
440791
Of oak (Quercus spp.)
44079110
Finger-jointed, whether or not planed or sanded
14
3,9
—
Other
Planed
44079131
Blocks, strips and friezes for parquet or wood block flooring, not assembled
10
3,2
m2
44079139
Other
10
3,2
m3
44079150
Sanded
14
3,9
—
44079190
Other
Free
Free
m3
440792
Of beech (Fagus spp.)
44079210
Finger-jointed, whether or not planed or sanded
14
3,9
—
Other
44079230
Planed
10
3,2
m3
44079250
Sanded
14
3,9
—
44079290
Other
Free
Free
m3
440799
Other
Finger-jointed, whether or not planed or sanded
44079911
Of palissandre du Brésil or bois de rose femelle
2,5
4,9
—
44079919
Other
14
3,9
—
Other
Planed
44079931
Of palissandre du Brésil or bois de rose femelle
2
4,9
m3
44079939
Other
10
3,2
m3
Sanded
44079951
Of palissandre du Brésil or bois de rose femelle
2,5
4,9
—
44079959
Other
14
4,4
—
Other
44079991
Of poplar
Free
Free
m3
44079993
Of walnut
Free
Free
m3
44079999
Other
Free
Free
m3
4408
Veneer sheets and sheets for plywood (whether or not spliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6 mm
440810
Coniferous
44081010
Finger-jointed, whether or not planed or sanded
14
4,5
—
Other
44081030
Planed
10
3,5
m3
44081050
Sanded
14
4,5
—
Other
44081091
Small boards for the manufacture of pencils
Free
Free
—
Other
44081093
Of a thickness not exceeding 1 mm
10
5,6
m3
44081099
Of a thickness exceeding 1 mm
10
5,6
m3
440820
Of the following tropical woods: dark red meranti, light red meranti, white lauan, sipo, limba, okoumé, obeche, acajou d'Afrique, sapelli, baboen, mahogany (Swietenia spp.), palissandre du Brésil and bois de rose femelle
44082010
Finger-jointed, whether or not planed or sanded
14
4,9
—
Other
44082030
Planed
10
4
m3
44082050
Sanded
14
4,9
—
Other
44082091
Of a thickness not exceeding 1 mm
10
6
m3
44082099
Of a thickness exceeding 1 mm
10
6
m3
440890
Other
44089010
Finger-jointed, whether or not planed or sanded
14
4,5
—
Other
44089030
Planed
10
3,5
m3
44089050
Sanded
14
4,5
—
Other
44089091
Small boards for the manufacture of pencils
Free
Free
—
Other
Of a thickness not exceeding 1 mm
44089092
Of the following tropical woods: makoré, iroko, tiama, mansonia, ilomba, dibétou, azobé, meranti bakau, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, imbuia and balsa
10
5,6
m3
44089094
Other
10
5,6
m3
Of a thickness exceeding 1 mm
44089096
Of the following tropical woods: makoré, iroko, tiama, mansonia, ilomba, dibétou, azobé, meranti bakau, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, imbuia and balsa
10
5,6
m3
44089098
Other
10
5,6
m3
4409
Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger-jointed
440910
Coniferous
Beadings and mouldings including moulded skirting and other moulded boards
44091011
Mouldings for frames for paintings, photographs, mirrors or similar objects
15
2,4
m
44091019
Other
15
2,4
—
44091090
Other
10
3,2
—
440920
Non-coniferous
Beadings and mouldings including moulded skirting and other moulded boards
44092011
Mouldings for frames for paintings, photographs, mirrors or similar objects
2,5
2,4
m
44092019
Other
2,5
2,4
—
Other
44092091
Blocks, strips and friezes for parquet or wood block flooring, not assembled
3
3,2
m2
44092099
Other
3
3,2
—
4410
Particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances
441010
Of wood
44101010
Unworked or not further worked than sanded
13
9,4
m3
44101030
Surfaced with high pressure decorative laminates
13
9,4
m3
44101050
Surfaced with melamine resin impregnated paper
13
9,4
m3
44101090
Other
13
9,4
m3
44109000
Of other ligneous materials
13
9,4
m3
4411
Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances
Fibreboard of a density exceeding 0,8 g/cm3
44111100
Not mechanically worked or surface covered
15
9,4
m2
44111900
Other
15
9,4
m2
Fibreboard of a density exceeding 0,5 g/cm3 but not exceeding 0,8 g/cm3
44112100
Not mechanically worked or surface covered
15
9,4
m2
44112900
Other
15
9,4
m2
Fibreboard of a density exceeding 0,35 g/cm3 but not exceeding 0,5 g/cm3
44113100
Not mechanically worked or surface covered
15
9,4
m2
44113900
Other
15
9,4
m2
Other
44119100
Not mechanically worked or surface covered
15
9,4
m2
44119900
Other
15
9,4
m2
4412
Plywood, veneered panels and similar laminated wood
Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm thickness
441211
With at least one outer ply of the following tropical woods: dark red meranti, light red meranti, white lauan, sipo, limba, okoumé, obeche, acajou d'Afrique, sapelli, baboen, mahogany (Swietenia spp.), palissandre du Brésil or bois de rose femelle
44121110
With at least one outer ply of okoumé
15
10
m3
44121190
Other
15
10
m3
44121200
Other, with at least one outer ply of non-coniferous wood
15
9,4
m3
44121900
Other
15
9,4
m3
Other, with at least one outer ply of non-coniferous wood
44122100
Containing at least one layer of particle board
15
9,2
m3
441229
Other
44122910
Blockboard, laminboard and battenboard
15
10
m3
44122990
Other
15
10
m3
Other
44129100
Containing at least one layer of particle board
15
9,2
m3
441299
Other
44129910
Blockboard, laminboard and battenboard
15
9,2
m3
44129990
Other
15
10
m3
44130000
Densified wood, in blocks, plates, strips or profile shapes
10
2,4
m3
441400
Wooden frames for paintings, photographs, mirrors or similar objects
44140010
Of tropical wood, as specified in additional note 2 to this chapter
2,5
5,1
—
44140090
Of other wood
15
4,1
—
4415
Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood
441510
Cases, boxes, crates, drums and similar packings; cable-drums
44151010
Cases, boxes, crates, drums and similar packings
13
6,8
—
44151090
Cable-drums
14
4,5
—
441520
Pallets, box pallets and other load boards
44152010
Flat pallets
14
4,5
—
44152090
Other
13
6,8
—
441600
Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves
44160010
Riven staves of wood, not further prepared than sawn on one principal surface; sawn staves of wood, of which at least one principal surface has been cylindrically sawn, not further prepared than sawn
7
2,3
—
44160090
Other
14
3,3
—
441700
Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
44170010
Handles for articles of cutlery, forks and spoons; brush bodies
16
3,7
—
44170090
Other
12
4,8
—
4418
Builders' joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes
44181000
Windows, frenchwindows and their frames
14
5,4
—
441820
Doors and their frames and thresholds
44182010
Of tropical wood, as specified in additional note 2 to this chapter
3
6
—
44182090
Of other wood
14
4,8
—
441830
Parquet panels
44183010
For mosaic floors
14
5,4
m2
Other
44183091
Composed of two or more layers of wood
14
4,8
m2
44183099
Other
14
4,8
m2
44184000
Shuttering for concrete constructional work
14
3,3
—
44185000
Shingles and shakes
14
3,9
—
44189000
Other
14
4,8
—
441900
Tableware and kitchenware, of wood
44190010
Of tropical wood, as specified in additional note 2 to this chapter
Free
3
—
44190090
Of other wood
15
2,4
—
4420
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
442010
Statuettes and other ornaments, of wood
44201011
Of tropical wood, as specified in additional note 2 to this chapter
3
6
—
44201019
Of other wood
18
4,8
—
442090
Other
Wood marquetry and inlaid wood
44209011
Of tropical wood, as specified in additional note 2 to this chapter
5
10
m3
44209019
Of other wood
15
8,8
m3
Other
44209091
Of tropical wood, as specified in additional note 2 to this chapter
3
6
—
44209099
Other
18
4,8
—
4421
Other articles of wood
44211000
Clothes hangers
2,4
3,9
p/st
442190
Other
44219010
Spools, cops, bobbins, sewing thread reels and the like, of turned wood
Free
2
—
44219030
Blind rollers, whether or not fitted with springs
Free
3,7
—
44219050
Match splints; wooden pegs or pins for footwear
Free
3,5
—
Other
44219091
Of fibreboard
5
6,8
—
44219099
Other
Free
3,9
—

### Division: Notes

## 1 This chapter does not cover:

(a) wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading No 1211);
(b) bamboos or other plaiting materials of heading No 1401;
(c) wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading No 1404);
(d) activated charcoal (heading No 3802);
(e) articles of heading No 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 No 6808;
(k) imitation jewellery of heading No 7117;
(l) goods of Section XVI or XVII (for example, machine parts, cases, covers, cabinets for machines and apparatuses and wheelwrights' wares);
(m) goods of Section XVIII (for example, clock cases and musical instruments and parts thereof); (n) parts of firearms (heading No 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 No 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 

Heading Nos 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 No 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of heading No 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 No 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 

For the purposes of this chapter and subject to notes 1 (b) and 1 (f) above, any reference to ‘wood’ applies also to bamboo and other materials of a woody nature.

### Division: Additional notes

## 1 

For the purposes of heading No 4405, ‘ wood flour’ means wood powder of which not more than 8 % by weight is retained by a sieve with an aperture of 0,63 mm.

## 2 

For the purposes of subheadings 4414 00 10, 4418 20 10, 4419 00 10, 4420 10 11, 4420 90 11 and 4420 90 91, ‘tropical wood’ means the following tropical woods: okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, baboen, mahogany (Swietenia spp.), imbuia, balsa, palissandre du Brésil and bois de rose femelle.

## 45 CORK AND ARTICLES OF CORK

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
4501
Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork
45011000
Natural cork, raw or simply prepared
7
2
—
45019000
Other
7
2
—
45020000
Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
12
4,2
—
4503
Articles of natural cork
450310
Corks and stoppers
45031010
Cylindrical
20
7,3
—
45031090
Other
20
7,3
—
45039000
Other
20
7,3
—
4504
Agglomerated cork (with or without a binding substance) and articles of agglomerated cork
450410
Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs
Corks and stoppers
45041011
For sparkling wine, including those with discs of natural cork
20
7,3
—
45041019
Other
20
7,3
—
Other
45041091
With a binding substance
20
7,3
—
45041099
Other
20
7,3
—
450490
Other
45049010
Gaskets, washers and other seals, for use in civil aircraft
20
Free
—
Other
45049091
Corks and stoppers
20
7,3
—
45049099
Other
20
7,3
—

### Division: Note

## 1 This chapter does not cover:

(a) footwear or parts of footwear of Chapter 64;
(b) headgear or parts of headgear of Chapter 65; or
(c) articles of Chapter 95 (for example, toys, games, sports requisites).

## 46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
4601
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)
460110
— Plaits and similar products of plaiting materials, whether or not assembled into strips
46011010
Of unspun vegetable materials
3
Free
—
46011090
Other
3
4
—
460120
Mats, matting and screens of vegetable materials
46012010
Of plaits or similar products of subheading 4601 10
4,5
5,7
—
46012090
Other
3
3,7
—
Other
460191
Of vegetable materials
46019110
Of plaits or similar products of subheading 4601 10
4,5
5,7
—
46019190
Other
3
3,7
—
460199
Other
46019910
Of plaits or similar products of subheading 4601 10
18
5,9
—
46019990
Other
9
3,8
—
4602
Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading No 4601; articles of loofah
460210
Of vegetable materials
46021010
Straw envelopes for bottles
3
3,4
—
Other
46021091
Basketwork, wickerwork and other articles, made directly to shape from plaiting materials
4,5
5,7
—
46021099
Other
4,5
5,7
—
460290
Other
46029010
Basketwork, wickerwork and other articles, made directly to shape from plaiting materials
18
5,9
—
46029090
Other
18
5,9
—

### Division: Notes

## 1 

In this chapter the expression ‘plaiting materials’ means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of other vegetable material (for example, raffia, narrow leaves or strips cut from broad leaves) or bark, unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or non-wovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.

## 2 This chapter does not cover:

(a) wall coverings of heading No 4814;
(b) twine, cordage, ropes or cables, plaited or not (heading No 5607);
(c) footwear or headgear or parts thereof of Chapter 64 or 65;
(d) vehicles or bodies for vehicles of basket ware (Chapter 87); or
(e) articles of Chapter 94 (for example, furniture, lamps and lighting fittings).

## 3 

For the purposes of heading No 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.

### Section X: PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND SCRAP OF PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

## 47 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND SCRAP OF PAPER OR PAPERBOARD

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
470100
Mechanical wood pulp
47010010
Thermo-mechanical wood pulp
Free
Free
kg 90 % sdt
47010090
Other
Free
Free
kg 90 % sdt
47020000
Chemical wood pulp, dissolving grades
Free
Free
kg 90 % sdt
4703
Chemical wood pulp, soda or sulphate, other than dissolving grades
Unbleached
47031100
Coniferous
Free
Free
kg 90 % sdt
47031900
Non-coniferous
Free
Free
kg 90 % sdt
Semi-bleached or bleached
47032100
Coniferous
Free
Free
kg 90 % sdt
47032900
Non-coniferous
Free
Free
kg 90 % sdt
4704
Chemical wood pulp, sulphite, other than dissolving grades
Unbleached
47041100
Coniferous
Free
Free
kg 90 % sdt
47041900
Non-coniferous
Free
Free
kg 90 % sdt
Semi-bleached or bleached
47042100
Coniferous
Free
Free
kg 90 % sdt
47042900
Non-coniferous
Free
Free
kg 90 % sdt
47050000
Semi-chemical wood pulp
Free
Free
kg 90 % sdt
4706
Pulps of other fibrous cellulosic material
47061000
Cotton linters pulp
Free
Free
—
Other
47069100
Mechanical
Free
Free
kg 90 % sdt
47069200
Chemical
Free
Free
kg 90 % sdt
47069300
Semi-chemical
Free
Free
kg 90 % sdt
4707
Waste and scrap of paper or paperboard
47071000
Of unbleached kraft paper or paperboard or of corrugated paper or paperboard
Free
Free
—
47072000
Of other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass
Free
Free
—
470730
Of paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)
47073010
Old and unsold newspapers and magazines, telephone directories, brochures and printed advertising material
Free
Free
—
47073090
Other
Free
Free
—
470790
Other, including unsorted waste and scrap
47079010
Unsorted
Free
Free
—
47079090
Sorted
Free
Free
—

### Division: Note

## 1 

For the purposes of heading No 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 20 oC, and for sulphite wood pulp an ash content that does not exceed 0,15 % by weight.

## 48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
480100
Newsprint, in rolls or sheets
48010010
Mentioned in the additional note 1 to this chapter
7
4,7
—
48010090
Other
18
7,8
—
4802
Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and punch card stock and punch tape paper, in rolls or sheets, other than paper of heading No 4801 or 4803; handmade paper and paperboard
48021000
Handmade paper and paperboard
15
4,1
—
48022000
Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard
18
8,4
—
48023000
Carbonizing base paper
18
7,2
—
480240
Wallpaper base
48024010
Not containing fibres obtained by a mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres
18
8
—
48024090
Other
18
8
—
Other paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres
480251
Weighing less than 40 g/m2
48025110
Paper weighing not more than 15 g/m2 for use in stencil making
6
3
—
48025190
Other
18
8
—
480252
Weighing 40 g/m2 or more but not more than 150 g/m2
48025220
In rolls
18
8
—
48025280
In sheets
18
8
—
480253
Weighing more than 150 g/m2
48025320
In rolls
18
8
—
48025380
In sheets
18
8
—
480260
Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical process
Weighing less than 72 g/m2 and of which more than 50 % by weight of the total fibre content consists of fibres obtained by a mechanical process
48026011
In rolls
18
8
—
48026019
In sheets
18
8
—
Other
48026091
In rolls
18
8
—
48026099
In sheets
18
8
—
480300
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 of a width exceeding 36 cm or in rectangular (including square) sheets with at least one side exceeding 36 cm in unfolded state
48030010
Cellulose wadding
18
8
—
Creped paper and webs of cellulose fibres (tissues), weighing, per ply
48030031
Not more than 25 g/m2
18
8
—
48030039
More than 25 g/m2
18
8
—
48030090
Other
18
8
—
4804
Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading No 4802 or 4803
Kraftliner
480411
Unbleached
Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
48041111
Weighing less than 150 g/m2
18
5,5
—
48041115
Weighing 150 g/m2 or more but less than 175 g/m2
18
5,5
—
48041119
Weighing 175 g/m2 or more
18
5,5
—
48041190
Other
18
7,9
—
480419
Other
Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
Composed of one or more layers unbleached and an outside layer bleached, semi-bleached or coloured, weighing per m2
48041911
Less than 150 g
18
5,5
—
48041915
150 g or more but less than 175 g
18
5,5
—
48041919
175 g or more
18
5,5
—
Other, weighing per m2
48041931
Less than 150 g
18
5,5
—
48041935
150 g or more but less than 175 g
18
5,5
—
48041939
175 g or more
18
5,5
—
48041990
Other
18
7,9
—
Sack kraft paper
480421
Unbleached
48042110
Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
18
7,2
—
48042190
Other
18
7,9
—
480429
Other
48042910
Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
18
72
—
48042990
Other
18
7,9
—
Other kraft paper and paperboard weighing 150 g/m2 or less
480431
Unbleached
48043110
For the manufacture of paper yarn of heading No 5308 or of paper yarn reinforced with metal of heading No 5607
6
2
—
Other
Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
48043151
Kraft electro-technical insulating paper
18
5,5
—
48043159
Other
18
5,5
—
48043190
Other
18
7,9
—
480439
Other
48043910
For the manufacture of paper yarn of heading No 5308 or of paper yarn reinforced with metal of heading No 5607
6
2
—
Other
Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
48043951
Bleached uniformly throughout the mass
18
5,5
—
48043959
Other
18
5,5
—
48043990
Other
18
7,9
—
Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2
480441
Unbleached
48044110
Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
18
5,5
—
Other
48044191
Saturating kraft
18
7,9
—
48044199
Other
18
7,9
—
480442
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
48044210
Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
18
5,5
—
48044290
Other
18
7,9
—
480449
Other
48044910
Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
18
5,5
—
48044990
Other
18
7,9
—
Other kraft paper and paperboard weighing 225 g/m2 or more
480451
Unbleached
48045110
Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
18
5,5
—
48045190
Other
18
7,9
—
480452
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
48045210
Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
18
5,5
—
48045290
Other
18
7,9
—
480459
Other
48045910
Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
18
5,5
—
48045990
Other
18
7,9
—
4805
Other uncoated paper and paperboard, in rolls or sheets
48051000
Semi-chemical fluting paper (corrugating medium)
18
8
—
Multi-ply paper and paperboard
48052100
Each layer bleached
18
8
—
480522
With only one outer layer bleached
48052210
Testliner
18
8
—
48052290
Other
18
8
—
48052300
Having three or more layers, of which only the two outer layers are bleached
18
8
—
480529
Other
48052910
Testliner
18
8
—
48052990
Other
18
8
—
480530
Sulphite wrapping paper
48053010
Weighing less than 30 g/m2
18
8
—
48053090
Weighing 30 g/m2 or more
18
8,4
—
48054000
Filter paper and paperboard
18
8
—
48055000
Felt paper and paperboard
18
8
—
480560
Other paper and paperboard, weighing 150 g/m2 or less
48056010
Strawpaper and strawboard
18
7,2
—
Paper and paperboard for corrugated paper and paperboard
48056020
Wellenstoff
18
9
—
48056040
Testliner
18
9
—
48056060
Other
18
8,4
—
48056090
Other
18
8,4
—
480570
Other paper and paperboard, weighing more than 150 g/m2 but less than 225 g/m2
Paper and paperboard for corrugated paper and paperboard
48057011
Testliner
18
8
—
48057019
Other
18
8
—
48057090
Other
18
8
—
480580
Other paper and paperboard, weighing 225 g/m2 or more
Made from wastepaper
48058011
Testliner
18
8
—
48058019
Other
18
8
—
48058090
Other
18
8
—
4806
Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets
48061000
Vegetable parchment
18
9,2
—
48062000
Greaseproof papers
18
9,2
—
48063000
Tracing papers
18
9,2
—
480640
Glassine and other glazed transparent or translucent papers
48064010
Glassine papers
18
9,2
—
48064090
Other
18
9,2
—
4807
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
48071000
Paper and paperboard, laminated internally with bitumen, tar or asphalt
18
9,4
—
Other
48079100
Straw paper and paperboard, whether or not covered with paper other than straw paper
18
8,8
—
480799
Other
Made from wastepaper, whether or not covered with paper
48079911
Composed of two or more layers of different nature
18
9,2
—
48079919
Other
18
9,2
—
48079990
Other
18
9,2
—
4808
Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than that of heading No 4803 or 4818
48081000
Corrugated paper and paperboard, whether or not perforated
21
10
—
48082000
Sack kraft paper, creped or crinkled, whether or not embossed or perforated
18
9,2
—
48083000
Other kraft paper, creped or crinkled, whether or not embossed or perforated
18
8,8
—
48089000
Other
18
8,8
—
4809
Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls of a width exceeding 36 cm or in rectangular (including square) sheets with at least one side exceeding 36 cm in unfolded state
48091000
Carbon or similar copying papers
19
8,4
—
480920
Self-copy paper
48092010
In rolls
19
8,4
—
48092090
In sheets
19
8,4
—
48099000
Other
19
8
—
4810
Paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or sheets
Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres
481011
Weighing not more than 150 g/m2
48101110
Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard
19
8,4
—
Other
48101191
In rolls
19
8
—
48101199
In sheets
19
8
—
48101200
Weighing more than 150 g/m2
19
8,4
—
Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical process
48102100
Light-weight coated paper
19
8,4
—
481029
Other
In rolls
48102911
Wallpaper base
19
8,4
—
48102919
Other
19
8,4
—
48102990
In sheets
19
8,4
—
Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes
48103100
Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less
19
8,4
—
481032
Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2
48103210
Coated with kaolin
19
7,4
—
48103290
Other
19
8,4
—
48103900
Other
19
7,2
—
Other paper and paperboard
481091
Multi-ply
48109110
Each layer bleached
19
8,4
—
48109130
With only one outer layer bleached
19
8,4
—
48109190
Other
19
8,4
—
481099
Other
48109910
Bleached paper and paperboard, coated with kaolin
19
7,6
—
48109930
Coated with mica powder
15
6,4
—
48109990
Other
19
8,4
—
4811
Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or sheets, other than goods of heading No 4803, 4809, 4810 or 4818
48111000
Tarred, bituminized or asphalted paper and paperboard
19
8,4
—
Gummed or adhesive paper and paperboard
48112100
Self-adhesive
19
8
—
48112900
Other
19
8,4
—
Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives)
48113100
Bleached, weighing more than 150 g/m2
19
7,6
—
48113900
Other
19
8,4
—
48114000
Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol
19
8,4
—
481190
Other paper, paperboard, cellulose wadding and webs of soft cellulose
48119010
Continuous forms
19
8,4
—
48119090
Other
19
8
—
48120000
Filter blocks, slabs and plates, of paper pulp
17
9,2
—
4813
Cigarette paper, whether or not cut to size or in the form of booklets or tubes
48131000
In the form of booklets or tubes
15
4,1
—
48132000
In rolls of a width not exceeding 5 cm
15
4,1
—
481390
Other
48139010
Not impregnated, in rolls of a width exceeding 15 cm, or in rectangular (including square) sheets with one side exceeding 36 cm
14
3,9
—
48139090
Other
19
7
—
4814
Wallpaper and similar wall coverings; window transparencies of paper
48141000
‘Ingrain’ paper
19
6,4
—
48142000
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
23
11,2
—
48143000
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
14
3,9
—
481490
Other
48149010
Wallpaper and similar wall coverings, consisting of grained, embossed, surface-coloured, design-printed or otherwise surface-decorated paper, coated or covered with transparent protective plastics
19
6,6
—
48149090
Other
19
6,6
—
48150000
Floor coverings on a base of paper or of paperboard, whether or not cut to size
19
10
m2
4816
Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes
48161000
Carbon or similar copying papers
19
8
—
48162000
Self-copy paper
19
8
—
48163000
Duplicator stencils
19
8
—
48169000
Other
19
8
—
4817
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
48171000
Envelopes
20
10,8
—
48172000
Letter cards, plain postcards and correspondence cards
20
10,4
—
48173000
Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
20
10,8
—
4818
Toilet paper, 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
481810
Toilet paper
48181010
Weighing, per ply, 25 g/m2 or less
19
8
—
48181090
Weighing, per ply, more than 25 g/m2
19
8
—
481820
Handkerchiefs, cleansing or facial tissues and towels
48182010
Handkerchiefs and cleansing or facial tissues
19
10
—
Hand towels
48182091
In rolls
19
10
—
48182099
Other
19
10
—
48183000
Tablecloths and serviettes
19
10
—
481840
Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles
Sanitary towels, tampons and similar articles
48184011
Sanitary towels
19
8,8
—
48184013
Tampons
19
8,8
—
48184019
Other
19
8,8
—
Napkins and napkin liners for babies and similar sanitary articles
48184091
Not put up for retail sale
19
9,2
—
48184099
Other
19
6,6
—
48185000
Articles of apparel and clothing accessories
19
10
—
481890
Other
48189010
Articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale
19
9,2
—
48189090
Other
19
10
—
4819
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
48191000
Cartons, boxes and cases, of corrugated paper or paperboard
20
10,8
—
481920
Folding cartons, boxes and cases, of non-corrugated paper or paperboard
48192010
With a weight of the paper or the paperboard of less than 600 g/m2
20
10,8
—
48192090
With a weight of the paper or the paperboard of 600 g/m2 or more
20
10,4
—
48193000
Sacks and bags, having a base of a width of 40 cm or more
20
10,8
—
48194000
Other sacks and bags, including cones
20
10,4
—
48195000
Other packing containers, including record sleeves
20
10,8
—
48196000
Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like
20
10
—
4820
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
482010
Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles
48201010
Registers, account books, order books and receipt books
21
10,8
—
48201030
Note books, letter pads and memorandum pads
21
10,8
—
48201050
Diaries
21
11,2
—
48201090
Other
21
10,8
—
48202000
Exercise books
21
11,2
—
48203000
Binders (other than book covers), folders and file covers
21
10,8
—
482040
Manifold business forms and interleaved carbon sets
48204010
Continuous forms
21
10,4
—
48204090
Other
21
10,8
—
48205000
Albums for samples or for collections
21
11,2
—
48209000
Other
21
11,2
—
4821
Paper or paperboard labels of all kinds, whether or not printed
482110
Printed
48211010
Self-adhesive
20
8,8
—
48211090
Other
20
8,8
—
482190
Other
48219010
Self-adhesive
20
8,8
—
48219090
Other
20
8,8
—
4822
Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)
48221000
Of a kind used for winding textile yarn
19
9,6
—
48229000
Other
19
9,6
—
4823
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
482311
Self-adhesive
Of a width not exceeding 10 cm, the coating of which consists of unvulcanized natural or synthetic rubber
48231111
Self-adhesive on one side
16
3,7
—
48231119
Self-adhesive on both sides
16
3,7
—
48231190
Other
19
8
—
48231900
Other
19
7,2
—
48232000
Filter paper and paperboard
19
8,4
—
48233000
Cards, not punched, for punch card machines, whether or not in strips
19
9,6
—
48234000
Rolls, sheets and dials, printed for self-recording apparatus
19
9,6
—
Other paper and paperboard, of a kind used for writing, printing or other graphic purposes
482351
Printed, embossed or perforated
48235110
Continuous forms
19
8,4
—
48235190
Other
19
8,4
—
482359
Other
48235910
In strips or rolls for office machines and the like
19
7,2
—
48235990
Other
19
7,2
—
482360
Trays, dishes, plates, cups and the like, of paper or paperboard
48236010
Trays, dishes and plates
19
10
—
48236090
Other
19
10
—
482370
Moulded or pressed articles of paper pulp
48237010
Moulded trays and boxes for packing eggs
19
10,3
—
48237090
Other
19
10,3
—
482390
Other
48239010
Gaskets, washers and other seals, for use in civil aircraft
19
Free
—
Other
48239020
Perforated paper and paperboard for Jacquard and similar machines
13
3,7
—
48239030
Fans and hand screens; frames therefor and parts of such frames
21
4,5
—
Other
Cut to size or shape
48239051
Condenser paper
19
8
—
Other
48239071
Gummed or adhesive paper
19
8
—
48239079
Other
19
8
—
48239090
Other
19
10,3
—

### Division: Notes

## 1 This chapter does not cover:

(a) articles of Chapter 30;
(b) stamping foils of heading No 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 No 3401) or with polishes, creams or similar preparations (heading No 3405);
(e) sensitized paper or paperboard of heading Nos 3701 to 3704;
(f) 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 No 4814 (Chapter 39);
(g) articles of heading No 4202 (for example, travel goods);
(h) articles of Chapter 46 (manufactures of plaiting material);
(ij) paper yarn or textile articles of paper yarn (Section XI);
(k) articles of Chapter 64 or 65;
(l) abrasive paper or paperboard (heading No 6805) or paper- or paperboard-backed mica (heading No 6814) (paper and paperboard coated with mica powder are, however, to be classified in this chapter);
(m) metal foil backed with paper or paperboard (Section XV);
(n) articles of heading No 9209; or
(o) articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons).

## 2 

Subject to the provisions of note 6, heading Nos 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 No 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed, for example, by coating or impregnation.

## 3 

In this chapter, the expression ‘newsprint’ means uncoated paper of a kind used for the printing of newspapers, of which not less than 65 % by weight of the total fibre content consists of wood fibres obtained by a mechanical process, unsized or very lightly sized, having a smoothness on each side not exceeding 200 seconds Bekk, weighing not less than 40 g/m2 and not more than 57 g/m2 and having an ash content by weight not exceeding 8 %.

## 4 In addition to handmade paper and paperboard, heading No 4802 covers only paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical process and satisfying any of the following criteria:

For paper or paperboard weighing not more than 150 g/m2:
(a) containing 10 % or more of fibres obtained by a mechanical process, and:
1.. weighing not more than 80 g/m2; or
2.. coloured throughout the mass; or
(b) containing more than 8 % ash, and:
1.. weighing not more than 80 g/m2; or
2.. coloured throughout the mass; or
(c) containing more than 3 % ash and having a brightness of 60 % or more; or
(d) containing more than 3 % but not more than 8 % ash, having a brightness less than 60 %, and a burst index equal to or less than 2,5 kPa/g/m2; or
(e) containing 3 % ash or less, having a brightness of 60 % or more, and a burst index equal to or less than 2,5 kPa/g/m2.
For paper or paperboard weighing more than 150 g/m2:
(a) coloured throughout the mass; or
(b) having a brightness of 60 % or more over, and
1.. a caliper of 225 μm (microns) or less; or
2.. a caliper more than 225 μm (microns) but not more than 508 μm (microns) and an ash content more than 3 %; or
(c) having a brightness of less than 60 %, a caliper of 254 μm (microns) or less and an ash content more than 8 %.
Heading No 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.

## 5 

In this chapter, ‘kraft paper and paperboard’ means paper and paperboard of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.

## 6 

Paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the heading Nos 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in the nomenclature.

## 7 Heading Nos 4801, 4802, 4804 to 4808, 4810 and 4811 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:

(a) in strips or rolls of a width exceeding 15 cm; or
(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.
Except that handmade paper and paperboard in any size or shape as made directly and having all its edges deckled remains classified, subject to the provisions of note 6, in heading No 4802.

## 8 For the purposes of heading No 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 (e.g. with textile flock), whether or not coated or covered with transparent protective plastics;
(ii) with an uneven surface resulting from the incorporation of particles of wood, straw, etc.;
(iii) coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or
(iv) covered on the face side with plaiting material, whether or not bound together in 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 wall coverings are to be classified within heading No 4815.

## 9 

Heading No 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

## 10 

Heading No 4823 applies inter alia to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.

## 11 

Except for the goods of heading No 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 within Chapter 49.

### Division: Subheading notes

## 1 For the purposes of subheadings 4804 11 and 4804 19, ‘kraftliner’ means machine-finished or machine-glazed paper and paperboard, of which not less than 80 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.

Weight(g/m2)
Minimum Mullen bursting strength(kPa)
115
393
125
417
200
637
300
824
400
961

## 2 For the purposes of subheadings 4804 21 and 4804 29, ‘sack kraft paper’ means machine-finished paper, of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications:

(a) having a Mullen burst index of not less than 38 and a stretch factor of more than 4,5 % in the cross direction and of more than 2 % in the machine direction;
(b) having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:
Weight (g/m2)
Minimum tear (mN)
Minimum tensile (kN/m)
Machine direction
Machine direction plus cross direction
Cross direction
Machine direction plus cross direction
60
700
1 510
1,9
6
70
830
1 790
2,3
7,2
80
965
2 070
2,8
8,3
100
1 230
2 635
3,7
10,6
115
1 425
3 060
4,4
12,3

## 3 

For the purposes of subheading 4805 10, ‘semi-chemical fluting paper’ means paper, in rolls, of which not less than 65 % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 60 (Concora medium test with 60 minutes of conditioning) crush resistance exceeding 20 kgf at 50 % relative humidity, at 23 oC.

## 4 

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 15.

## 5 

For the purposes of subheading 4810 21, ‘light-weight coated paper’ means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical process.

### Division: Additional note

## 1 

For the purposes of subheading 4801 00 10, the expression ‘newsprint’ shall be taken to apply to white paper or to paper which has been slightly 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 not less than 40 g/m2 and not more than 57 g/m2, with watermarks not less than 4 cm but not more than 10 cm apart, in reels of a width of not less than 31 cm, containing 8 % or less by weight of fillers, and intended for the printing of daily newspapers, weekly papers or other periodicals of heading No 4902, published at least 10 times per year.

## 49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
4901
Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets
49011000
In single sheets, whether or not folded
Free
Free
—
Other
49019100
Dictionaries and encyclopaedias, and serial instalments thereof
Free
Free
—
49019900
Other
Free
Free
—
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
49021000
Appearing at least four times a week
Free
Free
—
490290
Other
49029010
Appearing once a week
Free
Free
—
49029030
Appearing once a month
Free
Free
—
49029090
Other
Free
Free
—
49030000
Children's picture, drawing or colouring books
15
6,6
—
49040000
Music, printed or in manuscript, whether or not bound or illustrated
Free
Free
—
4905
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
49051000
Globes
16
4,3
—
Other
49059100
In book form
Free
Free
—
49059900
Other
Free
Free
—
49060000
Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitized paper and carbon copies of the foregoing
Free
Free
—
490700
Unused postage, revenue or similar stamps of current or new issue in the country to which they are destined; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title
49070010
Postage, revenue and similar stamps
6
2
—
49070030
Banknotes
Free
Free
—
Other
49070091
Signed and numbered
Free
Free
—
49070099
Other
15
4,1
—
4908
Transfers (decalcomanias)
49081000
Transfers (decalcomanias), verifiable
13
4,8
—
49089000
Other
13
4,8
—
490900
Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
49090010
Printed or illustrated postcards
15
5,8
—
49090090
Other
15
5,8
—
49100000
Calendars of any kind, printed, including calendar blocks
19
5,4
—
4911
Other printed matter, including printed pictures and photographs
491110
Trade advertising material, commercial catalogues and the like
49111010
Commercial catalogues
16
5,2
—
49111090
Other
16
5,2
—
Other
491191
Pictures, designs and photographs
49119110
Sheets (not being trade advertising material), not folded, merely with illustrations or pictures not bearing a text or caption, for editions of books or periodicals which are published in different countries in one or more languages
Free
Free
—
49119180
Other
16
5,2
—
49119900
Other
16
5,2
—

### Division: Notes

## 1 This chapter does not cover:

(a) photographic negatives or positives on transparent bases (Chapter 37);
(b) maps, plans or globes, in relief, whether or not printed (heading No 9023);
(c) playing cards or other goods of Chapter 95; or
(d) original engravings, prints or lithographs (heading No 9702), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading No 9704, antiques of an age exceeding 100 years or other articles of Chapter 97.

## 2 

For the purposes of Chapter 49, the term ‘printed’ also means reproduced by means of a duplicating machine, produced under the control of a computer, embossed, photographed, photocopied, thermocopied or typewritten.

## 3 

Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading No 4901, whether or not containing advertising material.

## 4 Heading No 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 within heading No 4911.

## 5 

Subject to note 3 to this chapter, heading No 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 No 4911.

## 6 

For the purposes of heading No 4903, the expression ‘children's picture books’ means books for children in which the pictures form the principal interest and the text is subsidiary.

### Section XI: TEXTILES AND TEXTILE ARTICLES

### Division: Notes

## 1 This section does not cover:

(a) animal brush-making bristles or hair (heading No 0502); horsehair or horsehair waste (heading No 0503);
(b) human hair or articles of human hair (heading No 0501, 6703 or 6704), except straining cloth of a kind commonly used in oil presses or the like (heading No 5911);
(c) cotton linters or other vegetable materials of Chapter 14;
(d) asbestos of heading No 2524 or articles of asbestos or other products of heading No 6812 or 6813;
(e) articles of heading No 3005 or 3006 (for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials);
(f) sensitized textiles of heading Nos 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 non-wovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;
(ij) woven, knitted or crocheted fabrics, felt or non-wovens, 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 No 4303 or 4304;
(l) articles of textile materials of heading No 4201 or 4202;
(m) products or articles of Chapter 48 (for example, cellulose wadding);
(n) footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;
(o) hair nets or other headgear or parts thereof of Chapter 65;
(p) goods of Chapter 67;
(q) abrasive-coated textile material (heading No 6805) and also carbon fibres or articles of carbon fibres of heading No 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); or
(t) articles of Chapter 95 (for example, toys, games, sports requisites and nets).

## 2 

(A) Goods classifiable in Chapters 50 to 55 or in heading No 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 not 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 No 5110) and metallized yarn (heading No 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 the appropriate heading shall be effected by determining first the chapter and then the applicable heading within that chapter, disregarding any materials not classified in that chapter;
(c) when both Chapters 54 and 55 are involved with any other chapter, Chapters 54 and 55 are to be treated as a single chapter;
(d) where a chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.
(C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in note 3, 4, 5 or 6 below.

## 3 

(A) For the purposes of this section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as ‘twine, cordage, ropes and cables’:
(a) of silk or waste silk, measuring more than 20 000 decitex;
(b) of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10 000 decitex;
(c) of true hemp or flax:
(i) polished or glazed, measuring 1 429 decitex or more; or
(ii) not polished or glazed, measuring more than 20 000 decitex;
(d) of coir, consisting of three or more plies;
(e) of other vegetable fibres, measuring more than 20 000 decitex; or
(f) reinforced with metal thread.
(B) Exceptions:
(a) yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;
(b) man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than five turns per metre of Chapter 54;
(c) silkworm gut of heading No 5006, and monofilaments of Chapter 54;
(d) metallized yarn of heading No 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 No 5606.

## 4 

(A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression ‘put up for retail sale’ in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:
(a) on cards, reels, tubes or similar supports, of a weight (including support) not exceeding:
(i) 85 g in the case of silk, waste silk or man-made filament yarn; or
(ii) 125 g in other cases;
(b) in balls, hanks or skeins of a weight not exceeding:
(i) 85 g in the case of man-made filament yarn of less than 3 000 decitex, silk or silk waste;
(ii) 125 g in the case of all other yarns of less than 2 000 decitex; or
(iii) 500 g in other cases;
(c) in hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding:
(i) 85 g in the case of silk, waste silk or man-made filament yarn; or
(ii) 125 g in other cases.
(B) Exceptions:
(a) single yarn of any textile material, except:
(i) single yarn of wool or fine animal hair, unbleached; and
(ii) single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5 000 decitex;
(b) multiple (folded) or cabled yarn, unbleached:
(i) of silk or waste silk, however put up; or
(ii) of other textile material except wool or fine animal hair, in hanks or skeins;
(c) multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and
(d) single, multiple (folded) or cabled yarn of any textile material:
(i) in cross-reeled hanks or skeins; or
(ii) put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).

## 5 For the purposes of heading Nos 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 grams;
(b) dressed; and
(c) with a final ‘Z’ twist.

## 6 For the purposes of this section, the expression ‘high tenacity yarn’ means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following:

—
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, presented in the form of a number of items in the length.

## 8 

Chapters 50 to 55 and, except where the context otherwise requires, Chapters 56 to 60, do not apply to goods made up within the meaning of note 7 above. Chapters 50 to 55 do not apply to goods of Chapters 56 to 59.

## 9 

The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by adhesive or by thermal bonding.

## 10 

Elastic products consisting of textile materials combined with rubber threads are classified in this section.

## 11 

For the purposes of this section, the expression ‘impregnated’ includes ‘dipped’.

## 12 

For the purposes of this section, the expression ‘polyamides’ includes ‘aramids’.

## 13 

Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale.

### Division: Subheading notes

## 1 In this section and, where applicable, throughout the nomenclature, the following expressions have the meanings hereby assigned to them:

(a) ‘Elastomeric yarn’:
Filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one-and-a-half times its original length.
(b) ‘Unbleached yarn’:
Yarn which:
(i) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or
(ii) is of indeterminate colour (grey yarn), manufactured from garnetted stock.
Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).
(c) ‘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.
(d) ‘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.
(e) ‘Unbleached woven fabric’:
Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.
(f) ‘Bleached woven fabric’:
Woven fabric which:
(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.
(g) ‘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.
(h) ‘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.)
(ij) ‘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.
(k) ‘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 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 No 5810 only the ground fabric shall be taken into account. However, embroidery without visible ground shall be classified with reference to the embroidering threads alone.

### Division: Additional note

## 1 

For the application of note 13 to this section, the term ‘textile garments’ means garments of heading Nos 6101 to 6114 and 6201 to 6211.

## 50 SILK

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
50010000
Silkworm cocoons suitable for reeling
2
0,8
—
50020000
Raw silk (not thrown)
10
3,2
—
5003
Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock)
50031000
Not carded or combed
Free
Free
—
50039000
Other
Free
Free
—
500400
Silk yarn (other than yarn spun from silk waste) not put up for retail sale
50040010
Unbleached, scoured or bleached
12
4,4
—
50040090
Other
12
4,4
—
500500
Yarn spun from silk waste, not put up for retail sale
50050010
Unbleached, scoured or bleached
7
2,9
—
50050090
Other
7
2,9
—
500600
Silk yarn and yarn spun from silk waste, put up for retail sale; silkworm gut
50060010
Silk yarn
13
6,1
—
50060090
Yarn spun from noil or other silk waste; silkworm gut
7
2,9
—
5007
Woven fabrics of silk or of silk waste
50071000
Fabrics of noil silk
17
3
m2
500720
Other fabrics, containing 85 % or more by weight of silk or of silk waste other than noil silk
Crêpes
50072011
Unbleached, scoured or bleached
17
6,9
m2
50072019
Other
17
6,9
m2
Pongee, habutai, honan, shantung, corah and similar far eastern fabrics, wholly of silk (not mixed with noil or other silk waste or with other textile materials)
50072021
Plain-woven, unbleached or not further processed than scoured
16
5,3
m2
Other
50072031
Plain-woven
17
7,5
m2
50072039
Other
17
7,5
m2
Other
50072041
Diaphanous fabrics (open weave)
17
7,2
m2
Other
50072051
Unbleached, scoured or bleached
17
7,2
m2
50072059
Dyed
17
7,2
m2
Of yarns of different colours
50072061
Of a width exceeding 57 cm but not exceeding 75 cm
17
7,2
m2
50072069
Other
17
7,2
m2
50072071
Printed
17
7,2
m2
500790
Other fabrics
50079010
Unbleached, scoured or bleached
17
6,9
m2
50079030
Dyed
17
6,9
m2
50079050
Of yarns of different colours
17
6,9
m2
50079090
Printed
17
6,9
m2

## 51 WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
5101
Wool, not carded or combed
Greasy, including fleece-washed wool
51011100
Shorn wool
Free
Free
—
51011900
Other
Free
Free
—
Degreased, not carbonized
51012100
Shorn wool
Free
Free
—
51012900
Other
Free
Free
—
51013000
Carbonized
Free
Free
—
5102
Fine or coarse animal hair, not carded or combed
510210
Fine animal hair
51021010
Of Angora rabbit
Free
Free
—
51021030
Of alpaca, llama or vicuna
Free
Free
—
51021050
Of camel or yak, or of Angora, Tibetan, Kashmir or similar goats
Free
Free
—
51021090
Of rabbit (other than Angora rabbit), hare, beaver, nutria or musk-rat
Free
Free
—
51022000
Coarse animal hair
Free
Free
—
5103
Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock
510310
Noils of wool or of fine animal hair
51031010
Not carbonized
Free
Free
—
51031090
Carbonized
Free
Free
—
510320
Other waste of wool or of fine animal hair
51032010
Yarn waste
Free
Free
—
Other
51032091
Not carbonized
Free
Free
—
51032099
Carbonized
Free
Free
—
51033000
Waste of coarse animal hair
Free
Free
—
51040000
Garnetted stock of wool or of fine or coarse animal hair
Free
Free
—
5105
Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments)
51051000
Carded wool
3
2
—
Wool tops and other combed wool
51052100
Combed wool in fragments
3
2
—
51052900
Other
3
2
—
510530
Fine animal hair, carded or combed
51053010
Carded
3
2
—
51053090
Combed
3
2
—
51054000
Coarse animal hair, carded or combed
3
2
—
5106
Yarn of carded wool, not put up for retail sale
510610
Containing 85 % or more by weight of wool
51061010
Unbleached
3,8
3,8
—
51061090
Other
3,8
3,8
—
510620
Containing less than 85 % by weight of wool
Containing 85 % or more by weight of wool and fine animal hair
51062011
Unbleached
3,8
5,2
—
51062019
Other
3,8
5,2
—
Other
51062091
Unbleached
10
5,2
—
51062099
Other
10
5,2
—
5107
Yarn of combed wool, not put up for retail sale
510710
Containing 85 % or more by weight of wool
51071010
Unbleached
5
3,8
—
51071090
Other
5
3,8
—
510720
Containing less than 85 % by weight of wool
Containing 85 % or more by weight of wool and fine animal hair
51072010
Unbleached
5
6
—
51072030
Other
5
6
—
Other
Mixed solely or mainly with synthetic staple fibres
51072051
Unbleached
10
6
—
51072059
Other
10
6
—
Otherwise mixed
51072091
Unbleached
10
6
—
51072099
Other
10
6
—
5108
Yarn of fine animal hair (carded or combed), not put up for retail sale
510810
Carded
51081010
Unbleached
5
3,2
—
51081090
Other
5
3,2
—
510820
Combed
51082010
Unbleached
5
3,2
—
51082090
Other
5
3,2
—
5109
Yarn of wool or of fine animal hair, put up for retail sale
510910
Containing 85 % or more by weight of wool or of fine animal hair
51091010
In balls, hanks or skeins, of a weight exceeding 125 g but not exceeding 500 g
4,6
3,8
—
51091090
Other
11
6,4
—
510990
Other
51099010
In balls, hanks or skeins, of a weight exceeding 125 g but not exceeding 500 g
10
5
—
51099090
Other
11
6,4
—
51100000
Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale
10
3,5
—
5111
Woven fabrics of carded wool or of carded fine animal hair
Containing 85 % or more by weight of wool or of fine animal hair
511111
Of a weight not exceeding 300 g/m2
Loden fabrics
51111111
Of a value of ECU 2,50 or more per m2
13
12,5
m2
51111119
Other
13
13,4
m2
Other fabrics
51111191
Of woollen yarn, of a value of ECU 2,50 or more per m2
13
12,5
m2
51111199
Other
13
15,2
m2
511119
Other
Of a weight exceeding 300 g/m2 but not exceeding 450 g/m2
Loden fabrics
51111911
Of a value of ECU 2,50 or more per m2
13
12,5
m2
51111919
Other
13
13,4
m2
Other fabrics
51111931
Of woollen yarn, of a value of ECU 2,50 or more per m2
13
12,5
m2
51111939
Other
13
15,2
m2
Of a weight exceeding 450 g/m2
51111991
Of woollen yarn, of a value of ECU 2,50 or more per m2
13
12,5
m2
51111999
Other
13
15,2
m2
51112000
Other, mixed mainly or solely with man-made filaments
18
16,1
m2
511130
Other, mixed mainly or solely with man-made staple fibres
51113010
Of a weight not exceeding 300 g/m2
18
16,1
m2
51113030
Of a weight exceeding 300 g/m2 but not exceeding 450 g/m2
18
16,1
m2
51113090
Of a weight exceeding 450 g/m2
18
16,1
m2
511190
Other
51119010
Containing a total of more than 10 % by weight of textile materials of Chapter 50
17
7,2
m2
Other
51119091
Of a weight not exceeding 300 g/m2
18
16,1
m2
51119093
Of a weight exceeding 300 g/m2 but not exceeding 450 g/m2
18
16,1
m2
51119099
Of a weight exceeding 450 g/m2
18
16,1
m2
5112
Woven fabrics of combed wool or of combed fine animal hair
Containing 85 % or more by weight of wool or of fine animal hair
511211
Of a weight not exceeding 200 g/m2
51121110
Of a value of ECU 3 or more per m2
13
12,5
m2
51121190
Other
13
15,2
m2
511219
Other
Of a weight exceeding 200 g/m2 but not exceeding 375 g/m2
51121911
Of a value of ECU 3 or more per m2
13
12,5
m2
51121919
Other
13
15,2
m2
Of a weight exceeding 375 g/m2
51121991
Of a value of ECU 3 or more per m2
13
12,5
m2
51121999
Other
13
15,2
m2
51122000
Other, mixed mainly or solely with man-made filaments
18
16,1
m2
511230
Other, mixed mainly or solely with man-made staple fibres
51123010
Of a weight not exceeding 200 g/m2
18
16,1
m2
51123030
Of a weight exceeding 200 g/m2 but not exceeding 375 g/m2
18
16,1
m2
51123090
Of a weight exceeding 375 g/m2
18
16,1
m2
511290
Other
51129010
Containing a total of more than 10 % by weight of textile materials of Chapter 50
17
7,2
m2
Other
51129091
Of a weight not exceeding 200 g/m2
18
16,1
m2
51129093
Of a weight exceeding 200 g/m2 but not exceeding 375 g/m2
18
16,1
m2
51129099
Of a weight exceeding 375 g/m2
18
16,1
m2
51130000
Woven fabrics of coarse animal hair or of horsehair
16
5,3
m2

### Division: 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, 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 No 0502) and horsehair (heading No 0503).

### Division: Additional note

## 1 

For the purposes of subheadings 5111 11 11, 5111 11 19, 5111 19 11 and 5111 19 19, the expression ‘Loden fabrics’ means plain-weave fabrics weighing 250 g/m2 or more but not exceeding 450 g/m2, fulled, single-coloured or with mixed or mottled yarns, made from single yarns of carded wool mixed with fine animal hair; the fabrics may also contain coarse animal hair or man-made fibres. The fibres are laid or oriented in the same direction by a surface treatment which renders the fabrics waterproof.

## 52 COTTON

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
520100
Cotton, not carded or combed
52010010
Rendered absorbent or bleached
Free
Free
—
52010090
Other
Free
Free
—
5202
Cotton waste (including yarn waste and garnetted stock)
52021000
Yarn waste (including thread waste)
Free
Free
—
Other
52029100
Garnetted stock
Free
Free
—
52029900
Other
Free
Free
—
52030000
Cotton, carded or combed
3
1,2
—
5204
Cotton sewing thread, whether or not put up for retail sale
Not put up for retail sale
52041100
Containing 85 % or more by weight of cotton
10
5,8
—
52041900
Other
10
5,8
—
52042000
Put up for retail sale
16
8,6
—
5205
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
52051100
Measuring 714,29 decitex or more (not exceeding 14 metric number)
10
5,8
—
52051200
Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
10
5,8
—
52051300
Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
10
5,8
—
52051400
Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
10
5,8
—
520515
Measuring less than 125 decitex (exceeding 80 metric number)
52051510
Measuring less than 125 decitex but not less than 83,33 decitex (exceeding 80 metric number but not exceeding 120 metric number)
10
5,8
—
52051590
Measuring less than 83,33 decitex (exceeding 120 metric number)
10
4
—
Single yarn, of combed fibres
52052100
Measuring 714,29 decitex or more (not exceeding 14 metric number)
10
5,8
—
52052200
Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
10
5,8
—
52052300
Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
10
5,8
—
52052400
Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
10
5,8
—
520525
Measuring less than 125 decitex (exceeding 80 metric number)
52052510
Measuring less than 125 decitex but not less than 106,38 decitex (exceeding 80 metric number but not exceeding 94 metric number)
10
5,8
—
52052530
Measuring less than 106,38 decitex but not less than 83,33 decitex (exceeding 94 metric number but not exceeding 120 metric number)
10
5,8
—
52052590
Measuring less than 83,33 decitex (exceeding 120 metric number)
10
4
—
Multiple (folded) or cabled yarn, of uncombed fibres
52053100
Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn)
10
5,8
—
52053200
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)
10
5,8
—
52053300
Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)
10
5,8
—
52053400
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)
10
5,8
—
520535
Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
52053510
Measuring per single yarn less than 125 decitex but not less than 83,33 decitex (exceeding 80 metric number but not exceeding 120 metric number per single yarn)
10
5,8
—
52053590
Measuring per single yarn less than 83,33 decitex (exceeding 120 metric number per single yarn)
10
5,8
—
Multiple (folded) or cabled yarn, of combed fibres
52054100
Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn)
10
5,8
—
52054200
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)
10
5,8
—
52054300
Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)
10
5,8
—
52054400
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)
10
5,8
—
520545
Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
52054510
Measuring per single yarn less than 125 decitex but not less than 106,38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn)
10
5,8
—
52054530
Measuring per single yarn less than 106,38 decitex but not less than 83,33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn)
10
5,8
—
52054590
Measuring per single yarn less than 83,33 decitex (exceeding 120 metric number per single yarn)
10
5,8
—
5206
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
52061100
Measuring 714,29 decitex or more (not exceeding 14 metric number)
10
5,8
—
52061200
Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
10
5,8
—
52061300
Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
10
5,8
—
52061400
Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
10
5,8
—
520615
Measuring less than 125 decitex (exceeding 80 metric number)
52061510
Measuring less than 125 decitex but not less than 83,33 decitex (exceeding 80 metric number but not exceeding 120 metric number)
10
5,8
—
52061590
Measuring less than 83,33 decitex (exceeding 120 metric number)
10
4
—
Single yarn, of combed fibres
52062100
Measuring 714,29 decitex or more (not exceeding 14 metric number)
10
5,8
—
52062200
Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
10
5,8
—
52062300
Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
10
5,8
—
52062400
Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
10
5,8
—
520625
Measuring less than 125 decitex (exceeding 80 metric number)
52062510
Measuring less than 125 decitex but not less than 83,33 decitex (exceeding 80 metric number but not exceeding 120 metric number)
10
5,8
—
52062590
Measuring less than 83,33 decitex (exceeding 120 metric number)
10
4
—
Multiple (folded) or cabled yarn, of uncombed fibres
52063100
Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn)
10
5,8
—
52063200
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)
10
5,8
—
52063300
Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)
10
5,8
—
52063400
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)
10
5,8
—
520635
Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
52063510
Measuring per single yarn less than 125 decitex but not less than 83,33 decitex (exceeding 80 metric number but not exceeding 120 metric number per single yarn)
10
5,8
—
52063590
Measuring per single yarn less than 83,33 decitex (exceeding 120 metric number per single yarn)
10
5,8
—
Multiple (folded) or cabled yarn, of combed fibres
52064100
Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn)
10
5,8
—
52064200
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)
10
5,8
—
52064300
Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)
10
5,8
—
52064400
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)
10
5,8
—
520645
Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
52064510
Measuring per single yarn less than 125 decitex but not less than 83,33 decitex (exceeding 80 metric number but not exceeding 120 metric number per single yarn)
10
5,8
—
52064590
Measuring per single yarn less than 83,33 decitex (exceeding 120 metric number per single yarn)
10
5,8
—
5207
Cotton yarn (other than sewing thread) put up for retail sale
52071000
Containing 85 % or more by weight of cotton
16
8,6
—
52079000
Other
16
8,6
—
5208
Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing not more than 200 g/m2
Unbleached
520811
Plain weave, weighing not more than 100 g/m2
52081110
Fabrics for the manufacture of bandages, dressings and medical gauzes
17
9,8
m2
52081190
Other
17
9,8
m2
520812
Plain weave, weighing more than 100 g/m2
Plain weave, weighing more than 100 g/m2 but not more than 130 g/m2 and of a width
52081211
Not exceeding 115 cm
17
9,8
m2
52081213
Exceeding 115 cm but not exceeding 145 cm
17
9,8
m2
52081215
Exceeding 145 cm but not exceeding 165 cm
17
9,8
m2
52081219
Exceeding 165 cm
17
9,8
m2
Plain weave, weighing more than 130 g/m2 and of a width
52081291
Not exceeding 115 cm
17
9,8
m2
52081293
Exceeding 115 cm but not exceeding 145 cm
17
9,8
m2
52081295
Exceeding 145 cm but not exceeding 165 cm
17
9,8
m2
52081299
Exceeding 165 cm
17
9,8
m2
52081300
3-thread or 4-thread twill, including cross twill
17
9,8
m2
52081900
Other fabrics
17
9,8
m2
Bleached
520821
Plain weave, weighing not more than 100 g/m2
52082110
Fabrics for the manufacture of bandages, dressings and medical gauzes
17
9,8
m2
52082190
Other
17
9,8
m2
520822
Plain weave, weighing more than 100 g/m2
Plain weave, weighing more than 100 g/m2 but not more than 130 g/m2 and of a width
52082211
Not exceeding 115 cm
17
9,8
m2
52082213
Exceeding 115 cm but not exceeding 145 cm
17
9,8
m2
52082215
Exceeding 145 cm but not exceeding 165 cm
17
9,8
m2
52082219
Exceeding 165 cm
17
9,8
m2
Plain weave, weighing more than 130 g/m2 and of a width
52082291
Not exceeding 115 cm
17
9,8
m2
52082293
Exceeding 115 cm but not exceeding 145 cm
17
9,8
m2
52082295
Exceeding 145 cm but not exceeding 165 cm
17
9,8
m2
52082299
Exceeding 165 cm
17
9,8
m2
52082300
3-thread or 4-thread twill, including cross twill
17
9,8
m2
52082900
Other fabrics
17
9,8
m2
Dyed
52083100
Plain weave, weighing not more than 100 g/m2
17
9,8
m2
520832
Plain weave, weighing more than 100 g/m2
Plain weave, weighing more than 100 g/m2 but not more than 130 g/m2 and of a width
52083211
Not exceeding 115 cm
17
9,8
m2
52083213
Exceeding 115 cm but not exceeding 145 cm
17
9,8
m2
52083215
Exceeding 145 cm but not exceeding 165 cm
17
9,8
m2
52083219
Exceeding 165 cm
17
9,8
m2
Plain weave, weighing more than 130 g/m2 and of a width
52083291
Not exceeding 115 cm
17
9,8
m2
52083293
Exceeding 115 cm but not exceeding 145 cm
17
9,8
m2
52083295
Exceeding 145 cm but not exceeding 165 cm
17
9,8
m2
52083299
Exceeding 165 cm
17
9,8
m2
52083300
3-thread or 4-thread twill, including cross twill
17
9,8
m2
52083900
Other fabrics
17
9,8
m2
Of yarns of different colours
52084100
Plain weave, weighing not more than 100 g/m2
17
9,8
m2
52084200
Plain weave, weighing more than 100 g/m2
17
9,8
m2
52084300
3-thread or 4-thread twill, including cross twill
17
9,8
m2
52084900
Other fabrics
17
9,8
m2
Printed
52085100
Plain weave, weighing not more than 100 g/m2
17
9,8
m2
520852
Plain weave, weighing more than 100 g/m2
52085210
Plain weave, weighing more than 100 g/m2 but not more than 130 g/m2
17
9,8
m2
52085290
Plain weave, weighing more than 130 g/m2
17
9,8
m2
52085300
3-thread or 4-thread twill, including cross twill
17
9,8
m2
52085900
Other fabrics
17
9,8
m2
5209
Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing more than 200 g/m2
Unbleached
52091100
Plain weave
17
9,8
m2
52091200
3-thread or 4-thread twill, including cross twill
17
9,8
m2
52091900
Other fabrics
17
9,8
m2
Bleached
52092100
Plain weave
17
9,8
m2
52092200
3-thread or 4-thread twill, including cross twill
17
9,8
m2
52092900
Other fabrics
17
9,8
m2
Dyed
52093100
Plain weave
17
9,8
m2
52093200
3-thread or 4-thread twill, including cross twill
17
9,8
m2
52093900
Other fabrics
17
9,8
m2
Of yarns of different colours
52094100
Plain weave
17
9,8
m2
52094200
Denim
17
9,8
m2
52094300
Other fabrics of 3-thread or 4-thread twill, including cross twill
17
9,8
m2
520949
Other fabrics
52094910
Jacquard fabrics of a width of more than 115 cm but less than 140 cm
17
9,8
m2
52094990
Other
17
9,8
m2
Printed
52095100
Plain weave
17
9,8
m2
52095200
3-thread or 4-thread twill, including cross twill
17
9,8
m2
52095900
Other fabrics
17
9,8
m2
5210
Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2
Unbleached
521011
Plain weave
52101110
Of a width not exceeding 165 cm
19
9,8
m2
52101190
Of a width exceeding 165 cm
19
9,8
m2
52101200
3-thread or 4-thread twill, including cross twill
19
9,8
m2
52101900
Other fabrics
19
9,8
m2
Bleached
521021
Plain weave
52102110
Of a width not exceeding 165 cm
19
9,8
m2
52102190
Of a width exceeding 165 cm
19
9,8
m2
52102200
3-thread or 4-thread twill, including cross twill
19
9,8
m2
52102900
Other fabrics
19
9,8
m2
Dyed
521031
Plain weave
52103110
Of a width not exceeding 165 cm
19
9,8
m2
52103190
Of a width exceeding 165 cm
19
9,8
m2
52103200
3-thread or 4-thread twill, including cross twill
19
9,8
m2
52103900
Other fabrics
19
9,8
m2
Of yarns of different colours
52104100
Plain weave
19
9,8
m2
52104200
3-thread or 4-thread twill, including cross twill
19
9,8
m2
52104900
Other fabrics
19
9,8
m2
Printed
52105100
Plain weave
19
9,8
m2
52105200
3-thread or 4-thread twill, including cross twill
19
9,8
m2
52105900
Other fabrics
19
9,8
m2
5211
Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2
Unbleached
52111100
Plain weave
19
9,8
m2
52111200
3-thread or 4-thread twill, including cross twill
19
9,8
m2
52111900
Other fabrics
19
9,8
m2
Bleached
52112100
Plain weave
19
9,8
m2
52112200
3-thread or 4-thread twill, including cross twill
19
9,8
m2
52112900
Other fabrics
19
9,8
m2
Dyed
52113100
Plain weave
19
9,8
m2
52113200
3-thread or 4-thread twill, including cross twill
19
9,8
m2
52113900
Other fabrics
19
9,8
m2
Of yarns of different colours
52114100
Plain weave
19
9,8
m2
52114200
Denim
19
9,8
m2
52114300
Other fabrics of 3-thread or 4-thread twill, including cross twill
19
9,8
m2
521149
Other fabrics
Jacquard fabrics
52114911
Mattress tickings
19
9,8
m2
52114919
Other
19
9,8
m2
52114990
Other
19
9,8
m2
Printed
52115100
Plain weave
19
9,8
m2
52115200
3-thread or 4-thread twill, including cross twill
19
9,8
m2
52115900
Other fabrics
19
9,8
m2
5212
Other woven fabrics of cotton
Weighing not more than 200 g/m2
521211
Unbleached
52121110
Mixed mainly or solely with flax
19
9,8
m2
52121190
Otherwise mixed
19
9,8
m2
521212
Bleached
52121210
Mixed mainly or solely with flax
19
9,8
m2
52121290
Otherwise mixed
19
9,8
m2
521213
Dyed
52121310
Mixed mainly or solely with flax
19
9,8
m2
52121390
Otherwise mixed
19
9,8
m2
521214
Of yarns of different colours
52121410
Mixed mainly or solely with flax
19
9,8
m2
52121490
Otherwise mixed
19
9,8
m2
521215
Printed
52121510
Mixed mainly or solely with flax
19
9,8
m2
52121590
Otherwise mixed
19
9,8
m2
Weighing more than 200 g/m2
521221
Unbleached
52122110
Mixed mainly or solely with flax
19
9,8
m2
52122190
Otherwise mixed
19
9,8
m2
521222
Bleached
52122210
Mixed mainly or solely with flax
19
9,8
m2
52122290
Otherwise mixed
19
9,8
m2
521223
Dyed
52122310
Mixed mainly or solely with flax
19
9,8
m2
52122390
Otherwise mixed
19
9,8
m2
521224
Of yarns of different colours
52122410
Mixed mainly or solely with flax
19
9,8
m2
52122490
Otherwise mixed
19
9,8
m2
521225
Printed
52122510
Mixed mainly or solely with flax
19
9,8
m2
52122590
Otherwise mixed
19
9,8
m2

### Division: Subheading note

## 1 

For the purposes of subheadings 5209 42 and 5211 42, the expression ‘denim’ means fabrics of three-thread or four-thread twill, including broken twill, warp faced, the warp yarns of which are dyed blue and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of blue than that of the warp yarns.

## 53 OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
5301
Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)
53011000
Flax, raw or retted
Free
—
—
Flax, broken, scutched, hackled or otherwise processed, but not spun
53012100
Broken or scutched
Free
—
—
53012900
Other
Free
—
—
530130
Flax tow and waste
53013010
Tow
Free
—
—
53013090
Flax waste
Free
—
—
5302
True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock)
53021000
True hemp, raw or retted
Free
—
—
53029000
Other
Free
—
—
5303
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)
53031000
Jute and other textile bast fibres, raw or retted
Free
Free
—
53039000
Other
Free
Free
—
5304
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)
53041000
Sisal and other textile fibres of the genus Agave, raw
Free
Free
—
53049000
Other
Free
Free
—
5305
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)
53051100
Raw
Free
Free
—
53051900
Other
Free
Free
—
Of abaca
53052100
Raw
Free
Free
—
53052900
Other
Free
Free
—
Other
53059100
Raw
Free
Free
—
53059900
Other
Free
Free
—
5306
Flax yarn
530610
Single
Not put up for retail sale
Measuring 833,3 decitex or more (not exceeding 12 metric number)
53061011
Unbleached
10
4,1
—
53061019
Other
10
4,1
—
Measuring less than 833,3 decitex but not less than 277,8 decitex (exceeding 12 metric number but not exceeding 36 metric number)
53061031
Unbleached
10
4,1
—
53061039
Other
10
4,1
—
53061050
Measuring less than 277,8 decitex (exceeding 36 metric number)
10
3,8
—
53061090
Put up for retail sale
17
5,8
—
530620
Multiple (folded) or cabled
Not put up for retail sale
53062011
Unbleached
10
4,5
—
53062019
Other
10
4,5
—
53062090
Put up for retail sale
17
5,8
—
5307
Yarn of jute or of other textile bast fibres of heading No 5303
530710
Single
53071010
Measuring 1 000 decitex or less (10 metric number or more)
Free
4,8
—
53071090
Measuring more than 1 000 decitex (less than 10 metric number)
Free
4,8
—
53072000
Multiple (folded) or cabled
Free
4,8
—
5308
Yarn of other vegetable textile fibres; paper yarn
53081000
Coir yarn
Free
Free
—
530820
True hemp yarn
53082010
Not put up for retail sale
10
3
—
53082090
Put up for retail sale
16
4,9
—
53083000
Paper yarn
10
5,2
—
530890
Other
Ramie yarn
53089011
Measuring 833,3 decitex or more (not exceeding 12 metric number)
10
4,1
—
53089013
Measuring less than 833,3 decitex but not less than 277,8 decitex (exceeding 12 metric number but not exceeding 36 metric number)
10
4,1
—
53089019
Measuring less than 277,8 decitex (exceeding 36 metric number)
10
3,8
—
53089090
Other
10
3,8
—
5309
Woven fabrics of flax
Containing 85 % or more by weight of flax
530911
Unbleached or bleached
Unbleached, of a weight
53091111
Not exceeding 400 g/m2
21
13,4
m2
53091119
Exceeding 400 g/m2
21
13,4
m2
53091190
Bleached
21
13,4
m2
530919
Other
53091910
Dyed or of yarns of different colours
21
13,4
m2
53091990
Printed
21
13,4
m2
Containing less than 85 % by weight of flax
530921
Unbleached or bleached
53092110
Unbleached
21
13,4
m2
53092190
Bleached
21
13,4
m2
530929
Other
53092910
Dyed or of yarns of different colours
21
13,4
m2
53092990
Printed
21
13,4
m2
5310
Woven fabrics of jute or of other textile bast fibres of heading No 5303
531010
Unbleached
53101010
Of a width not exceeding 150 cm
4
8,1
m2
53101090
Of a width exceeding 150 cm
4
8,8
m2
53109000
Other
4
8,1
m2
531100
Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn
53110010
Of ramie
21
13,4
m2
53110090
Other
19
5,8
m2

### Division: Additional note

## 1 

(A) For the purposes of subheadings 5306 10 90, 5306 20 90 and 5308 20 90, the expression ‘put up for retail sale’ in relation to yarn (single, multiple or cabled) means, subject to the exceptions in paragraph (B) below, yarn put up:
(a) in balls or on cards, reels, tubes or similar supports, of a weight (including support) not exceeding 200 grams;
(b) in hanks or skeins of a weight not exceeding 125 grams;
(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 125 grams.
(B) Exceptions:
(a) multiple or cabled yarn, unbleached, in hanks or skeins;
(b) multiple or cabled yarn, put up:
(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).

## 54 MAN-MADE FILAMENTS

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
5401
Sewing thread of man-made filaments, whether or not put up for retail sale
540110
Of synthetic filaments
Not put up for retail sale
54011011
Core yarn
15
8,5
—
54011019
Other
15
8,5
—
54011090
Put up for retail sale
19
5,9
—
540120
Of artificial filaments
54012010
Not put up for retail sale
15
9
—
54012090
Put up for retail sale
18
5,7
—
5402
Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex
540210
High tenacity yarn of nylon or other polyamides
54021010
Of aramids
15
8,5
—
54021090
Other
15
8,5
—
54022000
High tenacity yarn of polyesters
15
8,5
—
Textured yarn
540231
Of nylon or other polyamides, measuring per single yarn not more than 50 tex
54023110
Measuring, per single yarn, not more than 5 tex
15
8,5
—
54023130
Measuring, per single yarn, more than 5 tex but not more than 33 tex
15
8,5
—
54023190
Measuring, per single yarn, more than 33 tex but not more than 50 tex
15
8,5
—
54023200
Of nylon or other polyamides, measuring per single yarn more than 50 tex
15
8,5
—
540233
Of polyesters
54023310
Measuring, per single yarn, not more than 14 tex
15
8,5
—
54023390
Measuring, per single yarn, more than 14 tex
15
8,5
—
540239
Other
54023910
Of polypropylene
15
8,5
—
54023990
Other
15
8,5
—
Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre
540241
Of nylon or other polyamides
54024110
Measuring not more than 7 tex
15
8,5
—
54024130
Measuring more than 7 tex but not more than 33 tex
15
8,5
—
54024190
Measuring more than 33 tex
15
8,5
—
54024200
Of polyesters, partially oriented
15
8,5
—
540243
Of polyesters, other
54024310
Measuring not more than 14 tex
15
8,5
—
54024390
Measuring more than 14 tex
15
8,5
—
540249
Other
54024910
Elastomeric
15
8,5
—
Other
54024991
Of polypropylene
15
8,5
—
54024999
Other
15
8,5
—
Other yarn, single, with a twist exceeding 50 turns per metre
540251
Of nylon or other polyamides
54025110
Measuring not more than 7 tex
15
8,5
—
54025130
Measuring more than 7 tex but not more than 33 tex
15
8,5
—
54025190
Measuring more than 33 tex
15
8,5
—
540252
Of polyesters
54025210
Measuring not more than 14 tex
15
8,5
—
54025290
Measuring more than 14 tex
15
8,5
—
540259
Other
54025910
Of polypropylene
15
8,5
—
54025990
Other
15
8,5
—
Other yarn, multiple (folded) or cabled
540261
Of nylon or other polyamides
54026110
Measuring, per single yarn, not more than 7 tex
15
8,5
—
54026130
Measuring, per single yarn, more than 7 tex but not more than 33 tex
15
8,5
—
54026190
Measuring, per single yarn, more than 33 tex
15
8,5
—
540262
Of polyesters
54026210
Measuring, per single yarn, not more than 14 tex
15
8,5
—
54026290
Measuring, per single yarn, more than 14 tex
15
8,5
—
540269
Other
54026910
Of polypropylene
15
8,5
—
54026990
Other
15
8,5
—
5403
Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex
54031000
High tenacity yarn of viscose rayon
15
9
—
540320
Textured yarn
54032010
Of cellulose acetate
15
9
—
54032090
Other
15
9
—
Other yarn, single
54033100
Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre
15
9
—
54033200
Of viscose rayon, with a twist exceeding 120 turns per metre
15
9
—
540333
Of cellulose acetate
54033310
Single, untwisted or with a twist not exceeding 250 turns per metre
15
9
—
54033390
Other
15
9
—
54033900
Other
15
9
—
Other yarn, multiple (folded) or cabled
54034100
Of viscose rayon
15
9
—
54034200
Of cellulose acetate
15
9
—
54034900
Other
15
9
—
5404
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
540410
Monofilament
54041010
Elastomeric
13
5,6
—
54041090
Other
13
5,6
—
540490
Other
Of polypropylene
54049011
Decorative strip of the kind used for packaging
14
6,1
—
54049019
Other
14
6,1
—
54049090
Other
14
6,1
—
54050000
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
10
3,8
—
5406
Man-made filament yarn (other than sewing thread), put up for retail sale
54061000
Synthetic filament yarn
19
5,5
—
54062000
Artificial filament yarn
18
5,3
—
5407
Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading No 5404
54071000
Woven fabrics obtained from high tenacity yarn of nylon or other poly-amides or of polyesters
21
10,7
m2
540720
Woven fabrics obtained from strip or the like
Of polyethylene or polypropylene, of a width of
54072011
Less than 3 m
21
10,7
m2
54072019
3 m or more
21
10,7
m2
54072090
Other
21
10,7
m2
54073000
Fabrics specified in note 9 to Section XI
21
10,7
m2
Other woven fabrics, containing 85 % or more by weight of filaments of nylon or other polyamides
54074100
Unbleached or bleached
21
10,7
m2
540742
Dyed
54074210
Of a width not exceeding 57 cm
21
10,7
m2
54074290
Of a width exceeding 57 cm
21
10,7
m2
54074300
Of yarns of different colours
21
10,7
m2
540744
Printed
54074410
Of a width not exceeding 57 cm
21
10,7
m2
54074490
Of a width exceeding 57 cm
21
10,7
m2
Other woven fabrics, containing 85 % or more by weight of textured polyester filaments
54075100
Unbleached or bleached
21
10,7
m2
54075200
Dyed
21
10,7
m2
540753
Of yarns of different colours
54075310
Of a width exceeding 57 cm but not exceeding 75 cm
21
10,7
m2
54075390
Other
21
10,7
m2
54075400
Printed
21
10,7
m2
540760
Other woven fabrics, containing 85 % or more by weight of non-textured polyester filaments
54076010
Unbleached or bleached
21
10,7
m2
54076030
Dyed
21
10,7
m2
Of yarns of different colours
54076051
Of a width exceeding 57 cm but not exceeding 75 cm
21
10,7
m2
54076059
Other
21
10,7
m2
54076090
Printed
21
10,7
m2
Other woven fabrics, containing 85 % or more by weight of synthetic filaments
54077100
Unbleached or bleached
21
10,7
m2
54077200
Dyed
21
10,7
m2
540773
Of yarns of different colours
54077310
Jacquard fabrics of a width of more than 115 cm but less than 140 cm, of a weight exceeding 250 g/m2
21
10,7
m2
Other
54077391
Of a width exceeding 57 cm but not exceeding 75 cm
21
10,7
m2
54077399
Other
21
10,7
m2
54077400
Printed
21
10,7
m2
Other woven fabrics, containing less than 85 % by weight of synthetic filaments, mixed mainly or solely with cotton
54078100
Unbleached or bleached
21
10,7
m2
54078200
Dyed
21
10,7
m2
540783
Of yarns of different colours
54078310
Jacquard fabrics of a width of more than 115 cm but less than 140 cm, of a weight exceeding 250 g/m2
21
10,7
m2
54078390
Other
21
10,7
m2
54078400
Printed
21
10,7
m2
Other woven fabrics
54079100
Unbleached or bleached
21
10,7
m2
54079200
Dyed
21
10,7
m2
540793
Of yarns of different colours
54079310
Jacquard fabrics of a width of more than 115 cm but less than 140 cm, of a weight exceeding 250 g/m2
21
10,7
m2
54079390
Other
21
10,7
m2
54079400
Printed
21
10,7
m2
5408
Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading No 5405
54081000
Woven fabrics obtained from high tenacity yarn, of viscose rayon
20
10,7
m2
Other woven fabrics, containing 85 % or more by weight of artificial filament or strip or the like
54082100
Unbleached or bleached
20
10,7
m2
540822
Dyed
54082210
Of a width exceeding 135 cm but not exceeding 155 cm, plain weave, twill weave, cross twill weave or satin weave
20
10,7
m2
54082290
Other
20
10,7
m2
540823
Of yarns of different colours
54082310
Jacquard fabrics of a width of more than 115 cm but less than 140 cm, of a weight exceeding 250 g/m2
20
10,7
m2
54082390
Other
20
10,7
m2
54082400
Printed
20
10,7
m2
Other woven fabrics
54083100
Unbleached or bleached
20
10,7
m2
54083200
Dyed
20
10,7
m2
54083300
Of yarns of different colours
20
10,7
m2
54083400
Printed
20
10,7
m2

### Division: 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, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives; or
(b) by chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates.
The terms ‘synthetic’ and ‘artificial’, used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b).
The terms ‘man-made’, ‘synthetic’ and ‘artificial’ shall have the same meanings when used in relation to ‘textile materials’.

## 2 

Heading Nos 5402 and 5403 do not apply to synthetic or artificial filament tow of Chapter 55.

## 55 MAN-MADE STAPLE FIBRES

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
5501
Synthetic filament tow
55011000
Of nylon or other polyamides
14
7,2
—
55012000
Of polyesters
14
7,2
—
55013000
Acrylic or modacrylic
14
7,2
—
55019000
Other
14
7,2
—
550200
Artificial filament tow
55020010
Of viscose rayon
12
7,2
—
55020090
Other
12
7,2
—
5503
Synthetic staple fibres, not carded, combed or otherwise processed for spinning
550310
Of nylon or other polyamides
Of aramids
55031011
High tenacity
14
7,2
—
55031019
Other
14
7,2
—
55031090
Other
14
7,2
—
55032000
Of polyesters
14
7,2
—
55033000
Acrylic or modacrylic
14
7,2
—
55034000
Of polypropylene
14
7,2
—
550390
Other
55039010
Chlorofibres
14
7,2
—
55039090
Other
14
7,2
—
5504
Artificial staple fibres, not carded, combed or otherwise processed for spinning
55041000
Of viscose rayon
12
7,6
—
55049000
Other
12
7,6
—
5505
Waste (including noils, yarn waste and garnetted stock) of man-made fibres
550510
Of synthetic fibres
55051010
Of nylon or other polyamides
14
6,7
—
55051030
Of polyesters
14
6,7
—
55051050
Acrylic or modacrylic
14
6,7
—
55051070
Of polypropylene
14
6,7
—
55051090
Other
14
6,7
—
55052000
Of artificial fibres
12
7,6
—
5506
Synthetic staple fibres, carded, combed or otherwise processed for spinning
55061000
Of nylon or other polyamides
14
7,6
—
55062000
Of polyesters
14
7,6
—
55063000
Acrylic or modacrylic
14
7,6
—
550690
Other
55069010
Chlorofibres
14
7,6
—
Other
55069091
Of polypropylene
14
7,6
—
55069099
Other
14
7,6
—
55070000
Artificial staple fibres, carded, combed or otherwise processed for spinning
13
9,4
—
5508
Sewing thread of man-made staple fibres, whether or not put up for retail sale
550810
Of synthetic staple fibres
Not put up for retail sale
55081011
Of polyesters
17
8,5
—
55081019
Other
17
8,5
—
55081090
Put up for retail sale
17
8,6
—
550820
Of artificial staple fibres
55082010
Not put up for retail sale
17
8,5
—
55082090
Put up for retail sale
17
8,6
—
5509
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
55091100
Single yarn
15
8,5
—
55091200
Multiple (folded) or cabled yarn
15
8,5
—
Containing 85 % or more by weight of polyester staple fibres
550921
Single yarn
55092110
Unbleached or bleached
15
8,5
—
55092190
Other
15
8,5
—
550922
Multiple (folded) or cabled yarn
55092210
Unbleached or bleached
15
8,5
—
55092290
Other
15
8,5
—
Containing 85 % or more by weight of acrylic or modacrylic staple fibres
550931
Single yarn
55093110
Unbleached or bleached
15
8,5
—
55093190
Other
15
8,5
—
550932
Multiple (folded) or cabled yarn
55093210
Unbleached or bleached
15
8,5
—
55093290
Other
15
8,5
—
Other yarn, containing 85 % or more by weight of synthetic staple fibres
550941
Single yarn
55094110
Unbleached or bleached
15
8,5
—
55094190
Other
15
8,5
—
550942
Multiple (folded) or cabled yarn
55094210
Unbleached or bleached
15
8,5
—
55094290
Other
15
8,5
—
Other yarn, of polyester staple fibres
55095100
Mixed mainly or solely with artificial staple fibres
15
8,5
—
550952
Mixed mainly or solely with wool or fine animal hair
55095210
Unbleached or bleached
15
8,5
—
55095290
Other
15
8,5
—
55095300
Mixed mainly or solely with cotton
15
8,5
—
55095900
Other
15
8,5
—
Other yarn, of acrylic or modacrylic staple fibres
550961
Mixed mainly or solely with wool or fine animal hair
55096110
Unbleached or bleached
15
8,5
—
55096190
Other
15
8,5
—
55096200
Mixed mainly or solely with cotton
15
8,5
—
55096900
Other
15
8,5
—
Other yarn
550991
Mixed mainly or solely with wool or fine animal hair
55099110
Unbleached or bleached
15
8,5
—
55099190
Other
15
8,5
—
55099200
Mixed mainly or solely with cotton
15
8,5
—
55099900
Other
15
8,5
—
5510
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
55101100
Single yarn
14
8,5
—
55101200
Multiple (folded) or cabled yarn
14
8,5
—
55102000
Other yarn, mixed mainly or solely with wool or fine animal hair
14
8,5
—
55103000
Other yarn, mixed mainly or solely with cotton
14
8,5
—
55109000
Other yarn
14
8,5
—
5511
Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale
55111000
Of synthetic staple fibres, containing 85 % or more by weight of such fibres
19
8,6
—
55112000
Of synthetic staple fibres, containing less than 85 % by weight of such fibres
19
8,6
—
55113000
Of artificial staple fibres
19
8,6
—
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
55121100
Unbleached or bleached
21
10,7
m2
551219
Other
55121910
Printed
21
10,7
m2
55121990
Other
21
10,7
m2
Containing 85 % or more by weight of acrylic or modacrylic staple fibres
55122100
Unbleached or bleached
21
10,7
m2
551229
Other
55122910
Printed
21
10,7
m2
55122990
Other
21
10,7
m2
Other
55129100
Unbleached or bleached
21
10,7
m2
551299
Other
55129910
Printed
21
10,7
m2
55129990
Other
21
10,7
m2
5513
Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2
Unbleached or bleached
551311
Of polyester staple fibres, plain weave
55131110
Of a width of 135 cm or less
21
10,7
m2
55131130
Of a width of more than 135 cm but not more than 165 cm
21
10,7
m2
55131190
Of a width of more than 165 cm
21
10,7
m2
55131200
3-thread or 4-thread twill, including cross twill, of polyester staple fibres
21
10,7
m2
55131300
Other woven fabrics of polyester staple fibres
21
10,7
m2
55131900
Other woven fabrics
21
10,7
m2
Dyed
551321
Of polyester staple fibres, plain weave
55132110
Of a width of 135 cm or less
21
10,7
m2
55132130
Of a width of more than 135 cm but not more than 165 cm
21
10,7
m2
55132190
Of a width of more than 165 cm
21
10,7
m2
55132200
3-thread or 4-thread twill, including cross twill, of polyester staple fibres
21
10,7
m2
55132300
Other woven fabrics of polyester staple fibres
21
10,7
m2
55132900
Other woven fabrics
21
10,7
m2
Of yarns of different colours
55133100
Of polyester staple fibres, plain weave
21
10,7
m2
55133200
3-thread or 4-thread twill, including cross twill, of polyester staple fibres
21
10,7
m2
55133300
Other woven fabrics of polyester staple fibres
21
10,7
m2
55133900
Other woven fabrics
21
10,7
m2
Printed
55134100
Of polyester staple fibres, plain weave
21
10,7
m2
55134200
3-thread or 4-thread twill, including cross twill, of polyester staple fibres
21
10,7
m2
55134300
Other woven fabrics of polyester staple fibres
21
10,7
m2
55134900
Other woven fabrics
21
10,7
m2
5514
Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2
Unbleached or bleached
55141100
Of polyester staple fibres, plain weave
21
10,7
m2
55141200
3-thread or 4-thread twill, including cross twill, of polyester staple fibres
21
10,7
m2
55141300
Other woven fabrics of polyester staple fibres
21
10,7
m2
55141900
Other woven fabrics
21
10,7
m2
Dyed
55142100
Of polyester staple fibres, plain weavea
21
10,7
m2
55142200
3-thread or 4-thread twill, including cross twill, of polyester staple fibres
21
10,7
m2
55142300
Other woven fabrics of polyester staple fibres
21
10,7
m2
55142900
Other woven fabrics
21
10,7
m2
Of yarns of different colours
55143100
Of polyester staple fibres, plain weave
21
10,7
m2
55143200
3-thread or 4-thread twill, including cross twill, of polyester staple fibres
21
10,7
m2
55143300
Other woven fabrics of polyester staple fibres
21
10,7
m2
55143900
Other woven fabrics
21
10,7
m2
Printed
55144100
Of polyester staple fibres, plain weave
21
10,7
m2
55144200
3-thread or 4-thread twill, including cross twill, of polyester staple fibres
21
10,7
m2
55144300
Other woven fabrics of polyester staple fibres
21
10,7
m2
55144900
Other woven fabrics
21
10,7
m2
5515
Other woven fabrics of synthetic staple fibres
Of polyester staple fibres
551511
Mixed mainly or solely with viscose rayon staple fibres
55151110
Unbleached or bleached
21
10,7
m2
55151130
Printed
21
10,7
m2
55151190
Other
21
10,7
m2
551512
Mixed mainly or solely with man-made filaments
55151210
Unbleached or bleached
21
10,7
m2
55151230
Printed
21
10,7
m2
55151290
Other
21
10,7
m2
551513
Mixed mainly or solely with wool or fine animal hair
Mixed mainly or solely with carded wool or fine animal hair (woollen)
55151311
Unbleached or bleached
21
10,7
m2
55151319
Other
21
10,7
m2
Mixed mainly or solely with combed wool or fine animal hair (worsted)
55151391
Unbleached or bleached
21
10,7
m2
55151399
Other
21
10,7
m2
551519
Other
55151910
Unbleached or bleached
21
10,7
m2
55151930
Printed
21
10,7
m2
55151990
Other
21
10,7
m2
Of acrylic or modacrylic staple fibres
551521
Mixed mainly or solely with man-made filaments
55152110
Unbleached or bleached
21
10,7
m2
55152130
Printed
21
10,7
m2
55152190
Other
21
10,7
m2
551522
Mixed mainly or solely with wool or fine animal hair
Mixed mainly or solely with carded wool or fine animal hair (woollen)
55152211
Unbleached or bleached
21
10,7
m2
55152219
Other
21
10,7
m2
Mixed mainly or solely with combed wool or fine animal hair (worsted)
55152291
Unbleached or bleached
21
10,7
m2
55152299
Other
21
10,7
m2
551529
Other
55152910
Unbleached or bleached
21
10,7
m2
55152930
Printed
21
10,7
m2
55152990
Other
21
10,7
m2
Other woven fabrics
551591
Mixed mainly or solely with man-made filaments
55159110
Unbleached or bleached
21
10,7
m2
55159130
Printed
21
10,7
m2
55159190
Other
21
10,7
m2
551592
Mixed mainly or solely with wool or fine animal hair
Mixed mainly or solely with carded wool or fine animal hair (woollen)
55159211
Unbleached or bleached
21
10,7
m2
55159219
Other
21
10,7
m2
Mixed mainly or solely with combed wool or fine animal hair (worsted)
55159291
Unbleached or bleached
21
10,7
m2
55159299
Other
21
10,7
m2
551599
Other
55159910
Unbleached or bleached
21
10,7
m2
55159930
Printed
21
10,7
m2
55159990
Other
21
10,7
m2
5516
Woven fabrics of artificial staple fibres
Containing 85 % or more by weight of artificial staple fibres
55161100
Unbleached or bleached
19
10,7
m2
55161200
Dyed
19
10,7
m2
55161300
Of yarns of different colours
19
10,7
m2
55161400
Printed
19
10,7
m2
Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with man-made filaments
55162100
Unbleached or bleached
19
10,7
m2
55162200
Dyed
19
10,7
m2
551623
Of yarns of different colours
55162310
Jacquard fabrics of a width of 140 cm or more (mattress tickings)
19
10,7
m2
55162390
Other
19
10,7
m2
55162400
Printed
19
10,7
m2
Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair
55163100
Unbleached or bleached
19
10,7
m2
55163200
Dyed
19
10,7
m2
55163300
Of yarns of different colours
19
10,7
m2
55163400
Printed
19
10,7
m2
Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with cotton
55164100
Unbleached or bleached
19
10,7
m2
55164200
Dyed
19
10,7
m2
55164300
Of yarns of different colours
19
10,7
m2
55164400
Printed
19
10,7
m2
Other
55169100
Unbleached or bleached
19
10,7
m2
55169200
Dyed
19
10,7
m2
55169300
Of yarns of different colours
19
10,7
m2
55169400
Printed
19
10,7
m2

### Division: Note

## 1 Heading Nos 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 five 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 within heading No 5503 or 5504.

## 56 WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
5601
Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps
560110
Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding
56011010
Of man-made fibres
10
5
—
56011090
Of other textile materials
10
3,8
—
Wadding; other articles of wadding
560121
Of cotton
56012110
Absorbent
10
3,8
—
56012190
Other
10
3,8
—
560122
Of man-made fibres
56012210
Rolls of a diameter not exceeding 8 mm
10
3,8
—
Other
56012291
Of synthetic fibres
10
5
—
56012299
Of artificial fibres
10
5
—
56012900
Other
10
3,8
—
56013000
Textile flock and dust and mill neps
8
3,2
—
5602
Felt, whether or not impregnated, coated, covered or laminated
560210
Needleloom felt and stitch-bonded fibre fabrics
Not impregnated, coated, covered or laminated
Needleloom felt
56021011
Of jute or other textile bast fibres of heading No 5303
16
6,7
—
56021019
Of other textile materials
16
6,7
—
Stitch-bonded fibre fabrics
56021031
Of wool or fine animal hair
16
6,7
—
56021035
Of coarse animal hair
16
6,7
—
56021039
Of other textile materials
16
6,7
—
56021090
Impregnated, coated, covered or laminated
16
6,7
—
Other felt, not impregnated, coated, covered or laminated
56022100
Of wool or fine animal hair
16
6,7
—
560229
Of other textile materials
56022910
Of coarse animal hair
16
6,7
—
56022990
Of other textile materials
16
6,7
—
56029000
Other
16
6,7
—
560300
Nonwovens, whether or not impregnated, coated, covered or laminated
56030010
Coated or covered
18
6,9
—
Other, of a weight per square metre of
56030091
25 g or less
18
6,9
—
56030093
More than 25 g but not exceeding 70 g
18
6,9
—
56030095
More than 70 g but not exceeding 150 g
18
6,9
—
56030099
More than 150 g
18
6,9
—
5604
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics
56041000
Rubber thread and cord, textile covered
15
6
—
56042000
High tenacity yarn of polyesters, of nylon or other polyamides or of viscose rayon, impregnated or coated
15
8,5
—
56049000
Other
10
5,8
—
56050000
Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading No 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal
10
4,4
—
560600
Gimped yarn, and strip and the like of heading No 5404 or 5405, gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
56060010
Loop wale-yarn
18
11,6
—
Other
56060091
Gimped yarn
16
5,3
—
56060099
Other
16
5,3
—
5607
Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics
56071000
Of jute or other textile bast fibres of heading No 5303
6
11,4
—
Of sisal or other textile fibres of the genus Agave
56072100
Binder or baler twine
16
12
—
560729
Other
56072910
Measuring more than 100 000 decitex (10 g/m)
16
12
—
56072990
Measuring 100 000 decitex (10 g/m) or less
16
12
—
56073000
Of abaca (Manila hemp or Musa textilis Nee) or other hard (leaf) fibres
10
11,6
—
Of polyethylene or polypropylene
56074100
Binder or baler twine
16
11,6
—
560749
Other
Measuring more than 50 000 decitex (5 g/m)
56074911
Plaited
16
11,6
—
56074919
Other
16
11,6
—
56074990
Measuring 50 000 decitex (5 g/m) or less
16
11,6
—
560750
Of other synthetic fibres
Of nylon or other polyamides or of polyesters
Measuring more than 50 000 decitex (5 g/m)
56075011
Plaited
16
11,6
—
56075019
Other
16
11,6
—
56075030
Measuring 50 000 decitex (5 g/m) or less
16
11,6
—
56075090
Of other synthetic fibres
16
11,6
—
56079000
Other
16
11,6
—
5608
Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
Of man-made textile materials
560811
Made up fishing nets
Of nylon or other polyamides
56081111
Of twine, cordage, rope or cables
19
10,7
—
56081119
Of yarn
19
10,7
—
Other
56081191
Of twine, cordage, rope or cables
19
10,7
—
56081199
Of yarn
19
10,7
—
560819
Other
Made up nets
Of nylon or other polyamides
56081911
Of twine, cordage, rope or cables
19
10,7
—
56081919
Other
19
10,7
—
Other
56081931
Of twine, cordage, rope or cables
19
10,7
—
56081939
Other
19
10,7
—
Other
56081991
Of nylon or other polyamides
19
10,7
—
56081999
Other
19
10,7
—
56089000
Other
19
10,7
—
56090000
Articles of yarn, strip or the like of heading No 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included
18
5,8
—

### Division: Notes

## 1 This chapter does not cover:

(a) wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of heading No 3401, polishes, creams or similar preparations of heading No 3405, fabric softeners of heading No 3809) where the textile material is present merely as a carrying medium;
(b) textile products of heading No 5811;
(c) natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading No 6805);
(d) agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading No 6814); or
(e) metal foil on a backing of felt or nonwovens (Section XV).

## 2 

The term ‘felt’ includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.

## 3 Heading Nos 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 No 5603 also includes nonwovens in which plastics or rubber forms the bonding substance.
Heading Nos 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 No 5604 does not cover textile yarn, or strip or the like of heading No 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.

## 57 CARPETS AND OTHER TEXTILE FLOOR COVERINGS

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
5701
Carpets and other textile floor coverings, knotted, whether or not made up
570110
Of wool or fine animal hair
57011010
Containing a total of more than 10 % by weight of silk or of waste silk other than noil
40
8,4
m2
Other
57011091
Comprising not more than 350 knots per metre of warp
32 MAX 5 Ecu/m2
9,4 MAX 2,8 Ecu/m2
m2
57011093
Comprising more than 350 but not more than 500 knots per metre of warp
32 MAX 5 Ecu/m2
9,4 MAX 2,8 Ecu/m2
m2
57011099
Comprising more than 500 knots per metre of warp
32 MAX 5 Ecu/m2
9,4 MAX 2,8 Ecu/m2
m2
570190
Of other textile materials
57019010
Of silk, of waste silk other than noil, of synthetic fibres, of yarn falling within heading No 5605 or of textile materials containing metal threads
40
8,4
m2
57019090
Of other textile materials
24
6,6
m2
5702
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
57021000
‘Kelem’, ‘Schumacks’, ‘Karamanie’ and similar hand-woven rugs
21
6
—
57022000
Floor coverings of coconut fibres (coir)
4
7,6
m2
Other, of pile construction, not made up
570231
Of wool or fine animal hair
57023110
Axminster
23
8,4
m2
57023130
Wilton
23
8,4
m2
57023190
Other
23
8,4
m2
570232
Of man-made textile materials
57023210
Axminster
23
8,4
m2
57023290
Other
23
8,4
m2
570239
Of other textile materials
57023910
Of cotton
23
8,4
m2
57023990
Other
23
8,4
m2
Other, of pile construction, made up
570241
Of wool or fine animal hair
57024110
Axminster
23
8,4
m2
57024190
Other
23
8,4
m2
570242
Of man-made textile materials
57024210
Axminster
23
8,4
m2
57024290
Other
23
8,4
m2
570249
Of other textile materials
57024910
Of cotton
23
8,4
m2
57024990
Other
23
8,4
m2
Other, not of pile construction, not made up
57025100
Of wool or fine animal hair
23
8,4
m2
57025200
Of man-made textile materials
23
8,4
m2
57025900
Of other textile materials
23
8,4
m2
Other, not of pile construction, made up
57029100
Of wool or fine animal hair
23
8,4
m2
57029200
Of man-made textile materials
23
8,4
m2
57029900
Of other textile materials
23
8,4
m2
5703
Carpets and other textile floor coverings, tufted, whether or not made up
570310
Of wool or fine animal hair
57031010
Printed tufted
23
13,4
m2
57031090
Other
23
13,4
m2
570320
Of nylon or other polyamides
Printed tufted
57032011
Tiles, having a maximum surface area of 0,3 m2
23
13,4
m2
57032019
Other
23
13,4
m2
Other
57032091
Tiles, having a maximum surface area of 0,3 m2
23
13,4
m2
57032099
Other
23
13,4
m2
570330
Of other man-made textile materials
Of polypropylene
57033011
Tiles, having a maximum surface area of 0,3 m2
23
13,4
m2
57033019
Other
23
13,4
m2
Other
Printed tufted
57033051
Tiles, having a maximum surface area of 0,3 m2
23
13,4
m2
57033059
Other
23
13,4
m2
Other
57033091
Tiles, having a maximum surface area of 0,3 m2
23
13,4
m2
57033099
Other
23
13,4
m2
570390
Of other textile materials
57039010
Tiles, having a maximum surface area of 0,3 m2
23
13,4
m2
57039090
Other
23
13,4
m2
5704
Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
57041000
Tiles, having a maximum surface area of 0,3 m2
16
6,7
m2
57049000
Other
16
6,7
m2
570500
Other carpets and other textile floor coverings, whether or not made up
57050010
Of wool or fine animal hair
23
8,4
m2
Of man-made textile materials
57050031
Tiles, having a maximum surface area of 0,3 m2
23
8,4
m2
57050039
Other
23
8,4
m2
57050090
Of other textile materials
23
8,4
m2

### Division: 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.

### Division: Additional note

## 1 

For the purposes of applying the maximum rate of duty provided for in respect of carpets, carpeting and rugs falling within subheadings 5701 10 91 to 5701 10 99, the dutiable surface shall not include the heading, the selvedges and the fringes.

## 58 SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
5801
Woven pile fabrics and chenille fabrics, other than fabrics of heading No 5802 or 5806
58011000
Of wool or fine animal hair
19
14,3
M2
Of cotton
58012100
Uncut weft pile fabrics
18
9,8
m2
58012200
Cut corduroy
19
14,3
m2
58012300
Other weft pile fabrics
19
14,3
m2
58012400
Warp pile fabrics, epinglé (uncut)
19
14,3
m2
58012500
Warp pile fabrics, cut
19
14,3
m2
58012600
Chenille fabrics
19
14,3
m2
Of man-made fibres
58013100
Uncut weft pile fabrics
21
10,7
m2
58013200
Cut corduroy
19
14,3
m2
58013300
Other weft pile fabrics
19
14,3
m2
58013400
Warp pile fabrics, épinglé (uncut)
19
14,3
m2
58013500
Warp pile fabrics, cut
19
14,3
m2
58013600
Chenille fabrics
19
14,3
m2
580190
Of other textile materials
58019010
Of flax
19
14,3
m2
58019090
Other
19
14,3
m2
5802
Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading No 5806; tufted textile fabrics, other than products of heading No 5703
Terry towelling and similar woven terry fabrics, of cotton
58021100
Unbleached
18
9,8
m2
58021900
Other
18
9,8
m2
58022000
Terry towelling and similar woven terry fabrics, of other textile materials
19
14,3
m2
58023000
Tufted textile fabrics
19
14,3
m2
5803
Gauze, other than narrow fabrics of heading No 5806
58031000
Of cotton
15
5,8
m2
580390
Of other textile materials
58039010
Of silk or silk waste
17
7,2
m2
58039030
Of synthetic fibres
21
10,7
m2
58039050
Of artificial fibres
19
10,7
m2
58039090
Other
21
13,4
m2
5804
Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs
580410
Tulles and other net fabrics
Plain
58041011
Knotted net fabrics
22
6,5
—
58041019
Other
22
6,5
—
58041090
Other
22
12,5
—
Mechanically made lace
580421
Of man-made fibres
58042110
Made on mechanical bobbin machines
23
11,2
—
58042190
Other
23
11,2
—
580429
Of other textile materials
58042910
Made on mechanical bobbin machines
23
11,2
—
58042990
Other
23
11,2
—
58043000
Hand-made lace
20
12,5
—
58050000
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
21
5,6
—
5806
Narrow woven fabrics, other than goods of heading No 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
58061000
Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics
21
6,3
—
58062000
Other woven fabrics, containing by weight 5 % or more of elastomeric yarn or rubber thread
18
7,5
—
Other woven fabrics
580631
Of cotton
58063110
With real selvedges
18
7,5
—
58063190
Other
18
7,5
—
580632
Of man-made fibres
58063210
With real selvedges
18
7,5
—
58063290
Other
18
7,5
—
58063900
Of other textile materials
18
7,5
—
58064000
Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
16
6,2
—
5807
Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered
580710
Woven
58071010
With woven inscription
20
6,2
—
58071090
Other
20
6,2
—
580790
Other
58079010
Of felt or nonwovens
18
6,3
—
58079090
Other
19
11,6
—
5808
Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles
58081000
Braids, in the piece
15
5
—
58089000
Other
16
5,3
—
58090000
Woven fabrics of metal thread and woven fabrics of metallized yarn of heading No 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included
17
5,6
—
5810
Embroidery in the piece, in strips or in motifs
581010
Embroidery without visible ground
58101010
Of a value exceeding ECU 35/kg (net weight)
17
5,8
—
58101090
Other
17
12,5
—
Other embroidery
581091
Of cotton
58109110
Of a value exceeding ECU 17,50/kg (net weight)
17
5,8
—
58109190
Other
17
7,2
—
581092
Of man-made fibres
58109210
Of a value exceeding ECU 17,50/kg (net weight)
17
5,8
—
58109290
Other
17
7,2
—
581099
Of other textile materials
58109910
Of a value exceeding ECU 17,50/kg (net weight)
17
5,8
—
58109990
Other
17
7,2
—
58110000
Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading No 5810
20
10,7
m2

### Division: 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 No 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 No 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 No 5804 does not apply to knotted net fabrics of twine, cordage or rope, of heading No 5608.

## 5 For the purposes of heading No 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 No 5808.

## 6 

In heading No 5810, the expression ‘embroidery’ means inter alia embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (heading No 5805).

## 7 

In addition to the products of heading No 5809, this chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.

## 59 IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
5901
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
59011000
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like
18
6,5
m2
59019000
Other
18
6,5
m2
5902
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
590210
Of nylon or other polyamides
59021010
Impregnated with rubber
18
5,6
m2
59021090
Other
20
10,7
m2
590220
Of polyesters
59022010
Impregnated with rubber
18
5,6
m2
59022090
Other
20
10,7
m2
590290
Other
59029010
Impregnated with rubber
18
5,6
m2
59029090
Other
20
10,7
m2
5903
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902
590310
With polyvinyl chloride
59031010
Impregnated
18
11,6
m2
59031090
Coated, covered or laminated
18
11,6
m2
590320
With polyurethane
59032010
Impregnated
18
11,6
m2
59032090
Coated, covered or laminated
18
11,6
m2
590390
Other
59039010
Impregnated
18
11,6
m2
Coated, covered or laminated
59039091
With cellulose derivatives or other plastics, with the fabric forming the right side
18
11,6
m2
59039099
Other
18
11,6
m2
5904
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
59041000
Linoleum
20
5,3
m2
Other
590491
With a base consisting of needleloom felt or nonwovens
59049110
With a base consisting of needleloom felt
20
5,3
m2
59049190
With a base consisting of nonwovens
20
5,3
m2
59049200
With other textile base
20
5,3
m2
590500
Textile wall coverings
59050010
Consisting of parallel yarns, fixed on a backing of any material
18
5,8
—
Other
Of flax
59050031
Unbleached
21
13,4
—
59050039
Other
21
13,4
—
59050050
Of jute
4
8,3
—
59050070
Of man-made fibres
20
10,7
—
59050090
Other
16
6
—
5906
Rubberized textile fabrics, other than those of heading No 5902
590610
Adhesive tape of a width not exceeding 20 cm
59061010
Of a width not exceeding 10 cm
16
4,6
—
59061090
Of a width exceeding 10 cm but not exceeding 20 cm
16
4,6
—
Other
59069100
Knitted or crocheted
18
6,5
—
590699
Other
59069910
Fabrics mentioned in note 4 (c) to this chapter
15
11,6
—
59069990
Other
18
5,6
—
590700
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
59070010
Oil cloth and other textile fabrics coated with preparations with a basis of drying oil
4,9
4,9
m2
59070090
Other
4,9
4,9
m2
59080000
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
17
5,6
m2
590900
Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials
59090010
Of synthetic fibres
19
6,5
—
59090090
Of other textile materials
19
6,5
—
59100000
Transmission or conveyor belts or belting, of textile material, whether or not reinforced with metal or other material
14
5,1
—
5911
Textile products and articles, for technical uses, specified in note 7 to this chapter
59111000
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
13
5,3
—
59112000
Bolting cloth, whether or not made up
16
4,6
—
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)
591131
Weighing less than 650 g/m2
Of silk or man-made fibres
59113111
Woven fabrics, felted or not, of synthetic fibres, of a kind used in paper-making machines
15
5,8
m2
59113119
Other
15
5,8
—
59113190
Of other textile materials
15
4,4
—
591132
Weighing 650 g/m2 or more
59113210
Of silk or man-made fibres
15
5,8
—
59113290
Of other textile materials
15
4,4
—
59114000
Straining cloth of a kind used in oil presses or the like, including that of human hair
16
6
—
591190
Other
59119010
Of felt
16
6
—
59119090
Other
16
6
—

### Division: 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 heading Nos 5803 and 5806, the braids and ornamental trimmings in the piece of heading No 5808 and the knitted or crocheted fabrics of heading No 6002.

## 2 Heading No 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 15 and 30 oC (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 No 5811;
(b) fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading No 5604.

## 3 For the purposes of heading No 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 No 4814) or on a textile backing (generally heading No 5907).

## 4 For the purposes of heading No 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/m2;
or
(ii) weighing more than 1 500 g/m2 and containing more than 50 % by weight of textile material;
(b) fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading No 5604;
(c) fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre; and
(d) plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is more than mere reinforcement, other than textile products of heading No 5811.

## 5 Heading No 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 No 4408);
(f) natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading No 6805);
(g) agglomerated or reconstituted mica, on a backing of textile fabrics (heading No 6814); or
(h) metal foil on a backing of textile fabrics (Section XV).

## 6 Heading No 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 No 4010).

## 7 Heading No 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 heading Nos 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;
(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 heading Nos 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).

## 60 KNITTED OR CROCHETED FABRICS

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
6001
Pile fabrics, including ‘long pile’ fabrics and terry fabrics, knitted or crocheted
60011000
‘Long pile’ fabrics
20
11,6
—
Looped pile fabrics
60012100
Of cotton
19
11,6
—
60012200
Of man-made fibres
20
11,6
—
600129
Of other textile materials
60012910
Of wool or fine animal hair
16
11,6
—
60012990
Other
19
11,6
—
Other
600191
Of cotton
60019110
Unbleached or bleached
19
11,6
—
60019130
Dyed
19
11,6
—
60019150
Of yarns of different colours
19
11,6
—
60019190
Printed
19
11,6
—
600192
Of man-made fibres
60019210
Unbleached or bleached
20
11,6
—
60019230
Dyed
20
11,6
—
60019250
Of yarns of different colours
20
11,6
—
60019290
Printed
20
11,6
—
600199
Of other textile materials
60019910
Of wool or fine animal hair
16
11,6
—
60019990
Other
19
11,6
—
6002
Other knitted or crocheted fabrics
600210
Of a width not exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread
60021010
Containing by weight 5 % or more of elastomeric yarn, but not containing rubber thread
20
11,6
—
60021090
Other
18
6,5
—
600220
Other, of a width not exceeding 30 cm
60022010
Of wool or fine animal hair
16
11,6
—
Of synthetic fibres
60022031
Raschel lace
20
11,6
—
60022039
Other
20
11,6
—
60022050
Of artificial fibres
20
11,6
—
60022070
Of cotton
19
11,6
—
60022090
Other
19
11,6
—
600230
Of a width exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread
60023010
Containing by weight 5 % or more of elastomeric yarn, but not containing rubber thread
20
11,6
—
60023090
Other
18
6,5
—
Other fabrics, warp knit (including those made on galloon knitting machines)
60024100
Of wool or fine animal hair
16
11,6
—
600242
Of cotton
60024210
Unbleached or bleached
19
11,6
—
60024230
Dyed
19
11,6
—
60024250
Of yarns of different colours
19
11,6
—
60024290
Printed
19
11,6
—
600243
Of man-made fibres
Of synthetic fibres
60024311
For curtains, including net curtain fabric
20
11,6
—
60024319
Raschel lace
20
11,6
—
Other
60024331
Unbleached or bleached
20
11,6
—
60024333
Dyed
20
11,6
—
60024335
Of yarns of different colours
20
11,6
—
60024339
Printed
20
11,6
—
Of artificial fibres
60024350
For curtains, including net curtain fabric
20
11,6
—
Other
60024391
Unbleached or bleached
20
11,6
—
60024393
Dyed
20
11,6
—
60024395
Of yarns of different colours
20
11,6
—
60024399
Printed
20
11,6
—
60024900
Other
19
11,6
—
Other
60029100
Of wool or fine animal hair
16
11,6
—
600292
Of cotton
60029210
Unbleached or bleached
19
11,6
—
60029230
Dyed
19
11,6
—
60029250
Of yarns of different colours
19
11,6
—
60029290
Printed
19
11,6
—
600293
Of man-made fibres
Of synthetic fibres
60029310
For curtains, including net curtain fabric
20
11,6
—
Other
60029331
Unbleached or bleached
20
11,6
—
60029333
Dyed
20
11,6
—
60029335
Of yarns of different colours
20
11,6
—
60029339
Printed
20
11,6
—
Of artificial fibres
60029391
For curtains, including net curtain fabric
20
11,6
—
60029399
Other
20
11,6
—
60029900
Other
19
11,6
—

### Division: Notes

## 1 This chapter does not cover:

(a) crochet lace of heading No 5804;
(b) labels, badges and similar articles, knitted or crocheted, of heading No 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 No 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.

## 61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
6101
Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading No 6103
610110
Of wool or fine animal hair
61011010
Overcoats, car-coats, capes, cloaks and similar articles
21
13,8
p/st
61011090
Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles
21
13,8
p/st
610120
Of cotton
61012010
Overcoats, car-coats, capes, cloaks and similar articles
21
13,8
p/st
61012090
Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles
21
13,8
p/st
610130
Of man-made fibres
61013010
Overcoats, car-coats, capes, cloaks and similar articles
21
13,8
p/st
61013090
Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles
21
13,8
p/st
610190
Of other textile materials
61019010
Overcoats, car-coats, capes, cloaks and similar articles
21
13,8
p/st
61019090
Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles
21
13,8
p/st
6102
Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading No 6104
610210
Of wool or fine animal hair
61021010
Overcoats, car-coats, capes, cloaks and similar articles
21
13,8
p/st
61021090
Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles
21
13,8
p/st
610220
Of cotton
61022010
Overcoats, car-coats, capes, cloaks and similar articles
21
13,8
p/st
61022090
Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles
21
13,8
p/st
610230
Of man-made fibres
61023010
Overcoats, car-coats, capes, cloaks and similar articles
21
13,8
p/st
61023090
Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles
21
13,8
p/st
610290
Of other textile materials
61029010
Overcoats, car-coats, capes, cloaks and similar articles
21
13,8
p/st
61029090
Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles
21
13,8
p/st
6103
Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted
Suits
61031100
Of wool or fine animal hair
21
13,8
p/st
61031200
Of synthetic fibres
21
13,8
p/st
61031900
Of other textile materials
21
13,8
p/st
Ensembles
61032100
Of wool or fine animal hair
21
13,8
p/st
61032200
Of cotton
21
13,8
p/st
61032300
Of synthetic fibres
21
13,8
p/st
61032900
Of other textile materials
21
13,8
p/st
Jackets and blazers
61033100
Of wool or fine animal hair
21
13,8
p/st
61033200
Of cotton
21
13,8
p/st
61033300
Of synthetic fibres
21
13,8
p/st
61033900
Of other textile materials
21
13,8
p/st
Trousers, bib and brace overalls, breeches and shorts
610341
Of wool or fine animal hair
61034110
Trousers and breeches
21
13,8
p/st
61034190
Other
21
13,8
p/st
610342
Of cotton
61034210
Trousers and breeches
21
13,8
p/st
61034290
Other
21
13,8
p/st
610343
Of synthetic fibres
61034310
Trousers and breeches
21
13,8
p/st
61034390
Other
21
13,8
p/st
610349
Of other textile materials
61034910
Trousers and breeches
21
13,8
p/st
Other
61034991
Of artificial fibres
21
13,8
p/st
61034999
Other
21
13,8
p/st
6104
Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted
Suits
61041100
Of wool or fine animal hair
21
13,8
p/st
61041200
Of cotton
21
13,8
p/st
61041300
Of synthetic fibres
21
13,8
p/st
61041900
Of other textile materials
21
13,8
p/st
Ensembles
61042100
Of wool or fine animal hair
21
13,8
p/st
61042200
Of cotton
21
13,8
p/st
61042300
Of synthetic fibres
21
13,8
p/st
61042900
Of other textile materials
21
13,8
p/st
Jackets and blazers
61043100
Of wool or fine animal hair
21
13,8
p/st
61043200
Of cotton
21
13,8
p/st
61043300
Of synthetic fibres
21
13,8
p/st
61043900
Of other textile materials
21
13,8
p/st
Dresses
61044100
Of wool or fine animal hair
21
13,8
p/st
61044200
Of cotton
21
13,8
p/st
61044300
Of synthetic fibres
21
13,8
p/st
61044400
Of artificial fibres
21
13,8
p/st
61044900
Of other textile materials
21
13,8
p/st
Skirts and divided skirts
61045100
Of wool or fine animal hair
21
13,8
p/st
61045200
Of cotton
21
13,8
p/st
61045300
Of synthetic fibres
21
13,8
p/st
61045900
Of other textile materials
21
13,8
p/st
Trousers, bib and brace overalls, breeches and shorts
610461
Of wool or fine animal hair
61046110
Trousers and breeches
21
13,8
p/st
61046190
Other
21
13,8
p/st
610462
Of cotton
61046210
Trousers and breeches
21
13,8
p/st
61046290
Other
21
13,8
p/st
610463
Of synthetic fibres
61046310
Trousers and breeches
21
13,8
p/st
61046390
Other
21
13,8
p/st
610469
Of other textile materials
61046910
Trousers and breeches
21
13,8
p/st
Other
61046991
Of artificial fibres
21
13,8
p/st
61046999
Of other textile materials
21
13,8
p/st
6105
Men's or boys' shirts, knitted or crocheted
61051000
Of cotton
21
12,5
p/st
610520
Of man-made fibres
61052010
Of synthetic fibres
21
12,5
p/st
61052090
Of artificial fibres
21
12,5
p/st
610590
Of other textile materials
61059010
Of wool or fine animal hair
21
12,5
p/st
61059090
Of other textile materials
21
12,5
p/st
6106
Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted
61061000
Of cotton
21
13,8
p/st
61062000
Of man-made fibres
21
13,8
p/st
610690
Of other textile materials
61069010
Of wool or fine animal hair
21
13,8
p/st
61069030
Of silk or silk waste
21
13,8
p/st
61069050
Of flax or of ramie
21
13,8
p/st
61069090
Of other textile materials
21
13,8
p/st
6107
Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted
Underpants and briefs
61071100
Of cotton
21
12,5
p/st
61071200
Of man-made fibres
21
12,5
p/st
61071900
Of other textile materials
21
12,5
p/st
Nightshirts and pyjamas
61072100
Of cotton
21
12,5
p/st
61072200
Of man-made fibres
21
12,5
p/st
61072900
Of other textile materials
21
12,5
p/st
Other
610791
Of cotton
61079110
Of terry fabrics
21
13,8
p/st
61079190
Other
21
13,8
p/st
61079200
Of man-made fibres
21
13,8
p/st
61079900
Of other textile materials
21
13,8
p/st
6108
Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles, knitted or crocheted
Slips and petticoats
610811
Of man-made fibres
61081110
Of synthetic fibres
21
12,5
p/st
61081190
Of artificial fibres
21
12,5
p/st
610819
Of other textile materials
61081910
Of cotton
21
12,5
p/st
61081990
Of other textile materials
21
12,5
p/st
Briefs and panties
61082100
Of cotton
21
12,5
p/st
61082200
Of man-made fibres
21
12,5
p/st
61082900
Of other textile materials
21
12,5
p/st
Nightdresses and pyjamas
610831
Of cotton
61083110
Nightdresses
21
12,5
p/st
61083190
Pyjamas
21
12,5
p/st
610832
Of man-made fibres
Of synthetic fibres
61083211
Nightdresses
21
12,5
p/st
61083219
Pyjamas
21
12,5
p/st
61083290
Of artificial fibres
21
12,5
p/st
61083900
Of other textile materials
21
12,5
p/st
Other
610891
Of cotton
61089110
Of terry fabrics
21
13,8
p/st
61089190
Other
21
13,8
p/st
61089200
Of man-made fibres
21
13,8
p/st
610899
Of other textile materials
61089910
Of wool or fine animal hair
21
13,8
p/st
61089990
Of other textile materials
21
13,8
p/st
6109
T-shirts, singlets and other vests, knitted or crocheted
61091000
Of cotton
21
12,5
p/st
610990
Of other textile materials
61099010
Of wool or fine animal hair
21
12,5
p/st
61099030
Of man-made fibres
21
12,5
p/st
61099090
Other
21
12,5
p/st
6110
Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted
611010
Of wool or fine animal hair
61101010
Jerseys and pullovers, containing at least 50 % by weight of wool and weighing 600 g or more per article
21
10,5
p/st
Other
Men's or boys'
61101031
Of wool
21
13,8
p/st
Of fine animal hair
61101035
Of Kashmir goats
21
13,8
p/st
61101038
Other
21
13,8
p/st
Women's or girls'
61101091
Of wool
21
13,8
p/st
Of fine animal hair
61101095
Of Kashmir goats
21
13,8
p/st
61101098
Other
21
13,8
p/st
611020
Of cotton
61102010
Lightweight fine knit roll, polo or turtle neck jumpers and pullovers
21
12,5
p/st
Other
61102091
Men's or boys'
21
13,8
p/st
61102099
Women's or girls'
21
13,8
p/st
611030
Of man-made fibres
61103010
Lightweight fine knit roll, polo or turtle neck jumpers and pullovers
21
12,5
p/st
Other
61103091
Men's or boys'
21
13,8
p/st
61103099
Women's or girls'
21
13,8
p/st
611090
Of other textile materials
61109010
Of flax or ramie
21
13,8
p/st
61109090
Other
21
13,8
p/st
6111
Babies' garments and clothing accessories, knitted or crocheted
611110
Of wool or fine animal hair
61111010
Gloves, mittens and mitts
23
8,9
pa
61111090
Other
21
13,3
—
611120
Of cotton
61112010
Gloves, mittens and mitts
23
8,9
pa
61112090
Other
21
13,3
—
611130
Of synthetic fibres
61113010
Gloves, mittens and mitts
23
8,9
pa
61113090
Other
21
13,3
—
61119000
Of other textile materials
21
13,3
—
6112
Track suits, ski suits and swimwear, knitted or crocheted
Track suits
61121100
Of cotton
21
13,8
p/st
61121200
Of synthetic fibres
21
13,8
p/st
61121900
Of other textile materials
21
13,8
p/st
61122000
Ski suits
21
13,8
Men's or boys' swimwear
611231
Of synthetic fibres
61123110
Containing by weight 5 % or more of rubber thread
20
8
p/st
61123190
Other
21
13,8
p/st
611239
Of other textile materials
61123910
Containing by weight 5 % or more of rubber thread
20
8
p/st
61123990
Other
21
13,8
p/st
Women's or girls' swimwear
611241
Of synthetic fibres
61124110
Containing by weight 5 % or more of rubber thread
20
8
p/st
61124190
Other
21
13,8
p/st
611249
Of other textile materials
61124910
Containing by weight 5 % or more of rubber thread
20
8
p/st
61124990
Other
21
13,8
p/st
611300
Garments, made up of knitted or crocheted fabrics of heading No 5903, 5906, or 5907
61130010
Of knitted or crocheted fabrics of heading No 5906
20
8
—
61130090
Other
21
13,8
—
6114
Other garments, knitted or crocheted
61141000
Of wool or fine animal hair
21
13,8
—
61142000
Of cotton
21
13,8
—
61143000
Of man-made fibres
21
13,8
—
61149000
Of other textile materials
21
13,8
—
6115
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
61151100
Of synthetic fibres, measuring per single yarn less than 67 decitex
21
12,5
p/st
61151200
Of synthetic fibres, measuring per single yarn 67 decitex or more
21
12,5
p/st
611519
Of other textile materials
61151910
Of wool or fine animal hair
21
12,5
p/st
61151990
Other
21
12,5
p/st
611520
Women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex
Of synthetic fibres
61152011
Knee-length stockings
22
12,5
pa
61152019
Other
22
12,5
pa
61152090
Of other textile materials
22
12,5
pa
Other
61159100
Of wool or fine animal hair
22
12,5
pa
61159200
Of cotton
22
12,5
pa
611593
Of synthetic fibres
61159310
Stockings for varicose veins
20
8
pa
61159330
Knee-length stockings (other than stockings for varicose veins)
22
12,5
pa
Other
61159391
Women's stockings
22
12,5
pa
61159399
Other
22
12,5
pa
61159900
Of other textile materials
22
12,5
pa
6116
Gloves, mittens and mitts, knitted or crocheted
611610
Gloves impregnated, coated or covered with plastics or rubber
61161010
With plastics
23
8,9
pa
61161090
With rubber
20
8
pa
Other
61169100
Of wool or fine animal hair
23
8,9
pa
61169200
Of cotton
23
8,9
pa
61169300
Of synthetic fibres
23
8,9
pa
61169900
Of other textile materials
23
8,9
pa
6117
Other made-up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories
61171000
Shawls, scarves, mufflers, mantillas, veils and the like
21
13,8
—
61172000
Ties, bow ties and cravats
21
13,8
—
611780
Other accessories
61178010
Knitted or crocheted, elasticated or rubberised
20
8
—
61178090
Other
21
13,8
—
61179000
Parts
21
13,8
—

### Division: Notes

## 1 

This chapter applies only to made up knitted or crocheted articles.

## 2 This chapter does not cover:

(a) goods of heading No 6212;
(b) worn clothing or other worn articles of heading No 6309; or
(c) orthopaedic appliances, surgical belts, trusses or the like (heading No 9021).

## 3 For the purposes of heading Nos 6103 and 6104:

(a) The term ‘suit’ means a set of garments composed of two or three pieces made up in identical fabric and comprising:
one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs, and
one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition.
All of the components of a suit must be of the same fabric construction, style, colour and composition; they must also be of corresponding or compatible size. If several separate components to cover the lower part of the body are presented together (for example, trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be the trousers, or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.
The term ‘suit’ includes the following sets of garments, whether or not they 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 No 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 also must be of corresponding or compatible size. The term ‘ensemble’ does not apply to track suits or ski suits, of heading No 6112.

## 4 

Heading Nos 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 × 10 cm. Heading No 6105 does not cover sleeveless garments.

## 5 For the purposes of heading No 6111:

(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 within heading No 6111 and within other headings of this chapter are to be classified within heading No 6111.

## 6 For the purposes of heading No 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 also must be of corresponding or compatible size.

## 7 

Garments which are prima facie classifiable both within heading No 6113 and within other headings of this chapter, excluding heading No 6111, are to be classified within heading No 6113.

## 8 Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.

## 9 

Articles of this chapter may be made of metal thread.

### Division: Additional notes

## 1 For the application of note 3 (b) of this chapter the components of an ensemble must be made up entirely in a single identical fabric, subject to compliance with the other conditions laid down in the said note.

For this purpose the fabric used can be unbleached, bleached, dyed, of yarns of different colours or printed.
Sets of garments are not regarded as ensembles when their components are made up in different fabrics, even if the difference is due only to their respective colours.
All the components of an ensemble must be presented together for retail sale as a single unit. Individual wrapping or separate labelling of each component of such a single unit does not influence its classification as an ensemble.

## 2 For the purposes of heading No 6109, the terms ‘singlets’ and ‘other vests’ include garments, even if of a fancy design, worn next to the body, without collar, with or without sleeves, including those with shoulder straps.

These garments, which are intended to cover the upper part of the body, often possess many characteristics in common with those of T-shirts or with more traditional kinds of singlets and other vests of heading No 6109.
However, garments having a drawstring, ribbed waistband or other means of tightening at the bottom are excluded from heading No 6109.

## 62 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
6201
Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading No 6203
Overcoats, raincoats, car-coats, capes, cloaks and similar articles
62011100
Of wool or fine animal hair
20
13,8
p/st
620112
Of cotton
62011210
Of a weight, per garment, not exceeding 1 kg
20
13,8
p/st
62011290
Of a weight, per garment, exceeding 1 kg
20
13,8
p/st
620113
Of man-made fibres
62011310
Of a weight, per garment, not exceeding 1 kg
20
13,8
p/st
62011390
Of a weight, per garment, exceeding 1 kg
20
13,8
p/st
62011900
Of other textile materials
20
13,8
p/st
Other
62019100
Of wool or fine animal hair
20
13,8
p/st
62019200
Of cotton
20
13,8
p/st
62019300
Of man-made fibres
20
13,8
p/st
62019900
Of other textile materials
20
13,8
p/st
6202
Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading No 6204
Overcoats, raincoats, car-coats, capes, cloaks and similar articles
62021100
Of wool or fine animal hair
20
13,8
p/st
620212
Of cotton
62021210
Of a weight, per garment, not exceeding 1 kg
20
13,8
p/st
62021290
Of a weight, per garment, exceeding 1 kg
20
13,8
p/st
620213
Of man-made fibres
62021310
Of a weight, per garment, not exceeding 1 kg
20
13,8
p/st
62021390
Of a weight, per garment, exceeding 1 kg
20
13,8
p/st
62021900
Of other textile materials
20
13,8
p/st
Other
62029100
Of wool or fine animal hair
20
13,8
p/st
62029200
Of cotton
20
13,8
p/st
62029300
Of man-made fibres
20
13,8
p/st
62029900
Of other textile materials
20
13,8
p/st
6203
Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear)
Suits
62031100
Of wool or fine animal hair
20
13,8
p/st
62031200
Of synthetic fibres
20
13,8
p/st
620319
Of other textile materials
62031910
Of cotton
20
13,8
p/st
62031930
Of artificial fibres
20
13,8
p/st
62031990
Other
20
13,8
p/st
Ensembles
62032100
Of wool or fine animal hair
20
13,8
p/st
620322
Of cotton
62032210
Industrial and occupational
20
13,8
p/st
62032280
Other
20
13,8
p/st
620323
Of synthetic fibres
62032310
Industrial and occupational
20
13,8
p/st
62032380
Other
20
13,8
p/st
620329
Of other textile materials
Of artificial fibres
62032911
Industrial and occupational
20
13,8
p/st
62032918
Other
20
13,8
p/st
62032990
Other
20
13,8
p/st
Jackets and blazers
62033100
Of wool or fine animal hair
20
13,8
p/st
620332
Of cotton
62033210
Industrial and occupational
20
13,8
p/st
62033290
Other
20
13,8
p/st
620333
Of synthetic fibres
62033310
Industrial and occupational
20
13,8
p/st
62033390
Other
20
13,8
p/st
620339
Of other textile materials
Of artificial fibres
62033911
Industrial and occupational
20
13,8
p/st
62033919
Other
20
13,8
p/st
62033990
Other
20
13,8
p/st
Trousers, bib and brace overalls, breeches and shorts
620341
Of wool or fine animal hair
62034110
Trousers and breeches
20
13,8
p/st
62034130
Bib and brace overalls
20
13,8
p/st
62034190
Other
20
13,8
p/st
620342
Of cotton
Trousers and breeches
62034211
Industrial and occupational
20
13,8
p/st
Other
62034231
Of denim
20
13,8
p/st
62034233
Of cut corduroy
20
13,8
p/st
62034235
Other
20
13,8
p/st
Bib and brace overalls
62034251
Industrial and occupational
20
13,8
p/st
62034259
Other
20
13,8
p/st
62034290
Other
20
13,8
p/st
620343
Of synthetic fibres
Trousers and breeches
62034311
Industrial and occupational
20
13,8
p/st
62034319
Other
20
13,8
p/st
Bib and brace overalls
62034331
Industrial and occupational
20
13,8
p/st
62034339
Other
20
13,8
p/st
62034390
Other
20
13,8
p/st
620349
Of other textile materials
Of artificial fibres
Trousers and breeches
62034911
Industrial and occupational
20
13,8
p/st
62034919
Other
20
13,8
p/st
Bib and brace overalls
62034931
Industrial and occupational
20
13,8
p/st
62034939
Other
20
13,8
p/st
62034950
Other
20
13,8
p/st
62034990
Other
20
13,8
p/st
6204
Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear)
Suits
62041100
Of wool or fine animal hair
20
13,8
p/st
62041200
Of cotton
20
13,8
p/st
62041300
Of synthetic fibres
20
13,8
p/st
620419
Of other textile materials
62041910
Of artificial fibres
20
13,8
p/st
62041990
Other
20
13,8
p/st
Ensembles
62042100
Of wool or fine animal hair
20
13,8
p/st
620422
Of cotton
62042210
Industrial and occupational
20
13,8
p/st
62042280
Other
20
13,8
p/st
620423
Of synthetic fibres
62042310
Industrial and occupational
20
13,8
p/st
62042380
Other
20
13,8
p/st
620429
Of other textile materials
Of artificial fibres
62042911
Industrial and occupational
20
13,8
p/st
62042918
Other
20
13,8
p/st
62042990
Other
20
13,8
p/st
Jackets and blazers
62043100
Of wool or fine animal hair
20
13,8
p/st
620432
Of cotton
62043210
Industrial and occupational
20
13,8
p/st
62043290
Other
20
13,8
p/st
620433
Of synthetic fibres
62043310
Industrial and occupational
20
13,8
p/st
62043390
Other
20
13,8
p/st
620439
Of other textile materials
Of artificial fibres
62043911
Industrial and occupational
20
13,8
p/st
62043919
Other
20
13,8
p/st
62043990
Other
20
13,8
p/st
Dresses
62044100
Of wool or fine animal hair
20
13,8
p/st
62044200
Of cotton
20
13,8
p/st
62044300
Of synthetic fibres
20
13,8
p/st
62044400
Of artificial fibres
20
13,8
p/st
620449
Of other textile materials
62044910
Of silk or silk waste
20
13,8
p/st
62044990
Other
20
13,8
p/st
Skirts and divided skirts
62045100
Of wool or fine animal hair
20
13,8
p/st
62045200
Of cotton
20
13,8
p/st
62045300
Of synthetic fibres
20
13,8
p/st
620459
Of other textile materials
62045910
Of artificial fibres
20
13,8
p/st
62045990
Other
20
13,8
p/st
Trousers, bib and brace overalls, breeches and shorts
620461
Of wool or fine animal hair
62046110
Trousers and breeches
20
13,8
p/st
62046180
Bib and brace overalls
20
13,8
p/st
62046190
Other
20
13,8
p/st
620462
Of cotton
Trousers and breeches
62046211
Industrial and occupational
20
13,8
p/st
Other
62046231
Of denim
20
13,8
p/st
62046233
Of cut corduroy
20
13,8
p/st
62046239
Other
20
13,8
p/st
Bib and brace overalls
62046251
Industrial and occupational
20
13,8
p/st
62046259
Other
20
13,8
p/st
62046290
Other
20
13,8
p/st
620463
Of synthetic fibres
Trousers and breeches
62046311
Industrial and occupational
20
13,8
p/st
62046318
Other
20
13,8
p/st
Bib and brace overalls
62046331
Industrial and occupational
20
13,8
p/st
62046339
Other
20
13,8
p/st
62046390
Other
20
13,8
p/st
620469
Of other textile materials
Of artificial fibres
Trousers and breeches
62046911
Industrial and occupational
20
13,8
p/st
62046918
Other
20
13,8
p/st
Bib and brace overalls
62046931
Industrial and occupational
20
13,8
p/st
62046939
Other
20
13,8
p/st
62046950
Other
20
13,8
p/st
62046990
Other
20
13,8
p/st
6205
Men's or boys' shirts
62051000
Of wool or fine animal hair
20
12,5
p/st
62052000
Of cotton
20
12,5
p/st
62053000
Of man-made fibres
20
12,5
p/st
620590
Of other textile materials
62059010
Of flax or ramie
20
12,5
p/st
62059090
Other
20
12,5
p/st
6206
Women's or girls' blouses, shirts and shirt-blouses
62061000
Of silk or silk waste
20
13,8
p/st
62062000
Of wool or fine animal hair
20
13,8
p/st
62063000
Of cotton
20
13,8
p/st
62064000
Of man-made fibres
20
13,8
p/st
620690
Of other textile materials
62069010
Of flax or ramie
20
13,8
p/st
62069090
Other
20
13,8
p/st
6207
Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles
Underpants and briefs
62071100
Of cotton
20
12,5
p/st
62071900
Of other textile materials
20
12,5
p/st
Nightshirts and pyjamas
62072100
Of cotton
20
12,5
p/st
62072200
Of man-made fibres
20
12,5
p/st
62072900
Of other textile materials
20
12,5
p/st
Other
620791
Of cotton
62079110
Bathrobes, dressing gowns and similar articles of terry towelling and similar woven terry fabrics
20
13,8
p/st
62079190
Other
20
13,8
—
62079200
Of man-made fibres
20
13,8
—
62079900
Of other textile materials
20
13,8
—
6208
Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles
Slips and petticoats
62081100
Of man-made fibres
22
12,5
p/st
620819
Of other textile materials
62081910
Of cotton
22
12,5
p/st
62081990
Other
22
12,5
p/st
Nightdresses and pyjamas
62082100
Of cotton
22
12,5
p/st
62082200
Of man-made fibres
22
12,5
p/st
62082900
Of other textile materials
22
12,5
p/st
Other
620891
Of cotton
Negligés, bathrobes, dressing gowns and similar articles
62089111
Of terry towelling and similar woven terry fabrics
20
13,8
p/st
62089119
Other
20
13,8
—
62089190
Other
20
13,8
—
620892
Of man-made fibres
62089210
Negligés, bathrobes, dressing gowns and similar articles
20
13,8
—
62089290
Other
20
13,8
—
62089900
Of other textile materials
20
13,8
—
6209
Babies' garments and clothing accessories
62091000
Of wool or fine animal hair
22
10,5
—
62092000
Of cotton
22
10,5
—
62093000
Of synthetic fibres
22
10,5
—
62099000
Of other textile materials
22
10,5
—
6210
Garments, made up of fabrics of heading No 5602, 5603, 5903, 5906 or 5907
621010
Of fabrics of heading No 5602 or 5603
62101010
Of fabrics of heading No 5602
20
13,8
—
Of fabrics of heading No 5603
62101091
In sterile packs
20
13,8
—
62101099
Other
20
13,8
—
62102000
Other garments, of the type described in subheadings 6201 11 to 6201 19
20
13,8
p/st
62103000
Other garments, of the type described in subheadings 6202 11 to 6202 19
20
13,8
p/st
62104000
Other men's or boys' garments
20
13,8
—
62105000
Other women's or girls' garments
20
13,8
—
6211
Track suits, ski suits and swimwear; other garments
Swimwear
62111100
Men's or boys'
20
13,8
p/st
62111200
Women's or girls'
20
13,8
p/st
62112000
Ski suits
20
13,8
p/st
Other garments, men's or boys'
62113100
Of wool or fine animal hair
20
13,8
—
621132
Of cotton
62113210
Industrial and occupational clothing
20
13,8
—
Track suits with lining
62113231
With an outer shell of a single identical fabric
20
13,8
p/st
Other
62113241
Upper parts
20
13,8
p/st
62113242
Lower parts
20
13,8
p/st
62113290
Other
20
13,8
—
621133
Of man-made fibres
62113310
Industrial and occupational clothing
20
13,8
—
Track suits with lining
62113331
With an outer shell of a single identical fabric
20
13,8
p/st
Other
62113341
Upper parts
20
13,8
p/st
62113342
Lower parts
20
13,8
p/st
62113390
Other
20
13,8
—
62113900
Of other textile materials
20
13,8
—
Other garments, women's or girls'
62114100
Of wool or fine animal hair
20
13,8
—
621142
Of cotton
62114210
Aprons, overalls, smock-overalls and other industrial and occupational clothing (whether or not also suitable for domestic use)
20
13,8
—
Track suits with lining
62114231
With an outer shell of a single identical fabric
20
13,8
p/st
Other
62114241
Upper parts
20
13,8
p/st
62114242
Lower parts
20
13,8
p/st
62114290
Other
20
13,8
—
621143
Of man-made fibres
62114310
Aprons, overalls, smock-overalls and other industrial and occupational clothing (whether or not also suitable for domestic use)
20
13,8
—
Track suits with lining
62114331
With an outer shell of a single identical fabric
20
13,8
p/st
Other
62114341
Upper parts
20
13,8
p/st
62114342
Lower parts
20
13,8
p/st
62114390
Other
20
13,8
—
62114900
Of other textile materials
20
13,8
—
6212
Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted
62121000
Brassieres
21
6,5
p/st
62122000
Girdles and panty-girdles
21
6,5
p/st
62123000
Corselettes
21
6,5
p/st
62129000
Other
21
6,5
—
6213
Handkerchiefs
62131000
Of silk or silk waste
20
10
p/st
62132000
Of cotton
20
10
p/st
62139000
Of other textile materials
20
10
p/st
6214
Shawls, scarves, mufflers, mantillas, veils and the like
62141000
Of silk or silk waste
21
8
p/st
62142000
Of wool or fine animal hair
21
8
p/st
62143000
Of synthetic fibres
21
8
p/st
62144000
Of artificial fibres
21
8
p/st
621490
Of other textile materials
62149010
Of cotton
21
8
p/st
62149090
Other
21
8
p/st
6215
Ties, bow ties and cravats
62151000
Of silk or silk waste
21
6,3
p/st
62152000
Of man-made fibres
21
6,3
p/st
62159000
Of other textile materials
21
6,3
p/st
62160000
Gloves, mittens and mitts
21
7,6
—
6217
Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading No 6212
62171000
Accessories
21
6,3
—
62179000
Parts
20
13,8
—

### Division: Notes

## 1 

This chapter applies only to made-up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading No 6212).

## 2 This chapter does not cover:

(a) worn clothing or other worn articles of heading No 6309; or
(b) orthopaedic appliances, surgical belts, trusses or the like (heading No 9021).

## 3 For the purposes of heading Nos 6203 and 6204:

(a) The term ‘suit’ means a set of garments composed of two or three pieces made up in identical fabric and comprising:
one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs, and
one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition.
All of the components of a suit must be of the same fabric construction, style, colour and composition; they must also be of corresponding or compatible size. If several separate components to cover the lower part of the body are presented together (for example, trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be the trousers, or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.
The term ‘suit’ includes the following sets of garments, whether or not they 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 cloth, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind,
dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.
(b) The term ‘ensemble’ means a set of garments (other than suits and articles of heading No 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 also must be of corresponding or compatible size. The term ‘ensemble’ does not apply to track suits or ski suits, of heading No 6211.

## 4 For the purposes of heading No 6209:

(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 within heading No 6209 and within other headings of this chapter are to be classified within heading No 6209.

## 5 

Garments which are prima facie classifiable both within heading No 6210 and within other headings of this chapter, excluding heading No 6209, are to be classified within heading No 6210.

## 6 For the purposes of heading No 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 No 6213). Handkerchiefs of which any side exceeds 60 cm are to be classified within heading No 6214.

## 8 Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.

## 9 

Articles of this chapter may be made of metal thread.

### Division: Additional note

## 1 For the application of note 3 (b) of this chapter the components of an ensemble must be made up entirely in a single identical fabric, subject to compliance with the other conditions laid down in the said note.

For this purpose the fabric used can be unbleached, bleached, dyed, of yarns of different colours or printed.
Sets of garments are not regarded as ensembles when their components are made up in different fabrics, even if the difference is due only to their respective colours.
All the components of an ensemble must be presented together for retail sale as a single unit. Individual wrapping or separate labelling of each component of such a single unit does not influence its classification as an ensemble.

## 63 OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit

### Division: 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 No 6309.

## 3 Heading No 6309 applies only to the following goods:

(a) articles of textile materials:
clothing and clothing accessories, and parts thereof,
blankets and travelling rugs,
bed linen, table linen, toilet linen and kitchen linen,
furnishing articles, other than carpets of heading Nos 5701 to 5705 and tapestries of heading No 5805;
(b) footwear and headgear of any material other than asbestos.
In order to be classified within this heading, the articles mentioned above must comply with both of the following requirements:
they must show signs of appreciable wear, and
they must be presented in bulk or in bales, sacks or similar packings.

### Section XII: FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

## 64 FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
6401
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
640110
Footwear incorporating a protective metal toecap
64011010
With uppers of rubber
20
19,4
pa
64011090
With uppers of plastics
20
19,4
pa
Other footwear
640191
Covering the knee
64019110
With uppers of rubber
20
19,4
pa
64019190
With uppers of plastics
20
19,4
pa
640192
Covering the ankle but not covering the knee
64019210
With uppers of rubber
20
19,4
pa
64019290
With uppers of plastics
20
19,4
pa
640199
Other
64019910
With uppers of rubber
20
19,4
pa
64019990
With uppers of plastics
20
19,4
pa
6402
Other footwear with outer soles and uppers of rubber or plastics
Sports footwear
64021100
Ski-boots and cross-country ski footwear
20
19,4
pa
64021900
Other
20
19,4
pa
64022000
Footwear with upper straps or thongs assembled to the sole by means of plugs
20
19,4
pa
640230
Other footwear, incorporating a protective metal toecap
64023010
With uppers of rubber
20
19,4
pa
64023090
With uppers of plastics
20
19,4
pa
Other footwear
640291
Covering the ankle
64029110
With uppers of rubber
20
19,4
pa
64029190
With uppers of plastics
20
19,4
pa
640299
Other
64029910
With uppers of rubber
20
19,4
pa
With uppers of plastics
Footwear with a vamp made of straps or which has one or more pieces cut out
64029931
With sole and heel combined having a height of more than 3 cm
20
19,4
pa
64029939
Other
20
19,4
pa
64029950
Slippers and other indoor footwear
20
19,4
pa
Other, with in-soles of a length
64029991
Of less than 24 cm
20
19,4
pa
Of 24 cm or more
64029993
Footwear which cannot be identified as men's or women's footwear
20
19,4
pa
Other
64029996
For men
20
19,4
pa
64029998
For women
20
19,4
pa
6403
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
Sports footwear
64031100
Ski-boots and cross-country ski footwear
20
8
pa
64031900
Other
20
8
pa
64032000
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe
20
8
pa
64033000
Footwear made on a base or platform of wood, not having an inner sole or a protective metal toecap
20
8
pa
64034000
Other footwear, incorporating a protective metal toecap
20
8
pa
Other footwear with outer soles of leather
640351
Covering the ankle
Covering the ankle but no part of the calf, with in-soles of a length
64035111
Of less than 24 cm
20
8
pa
Of 24 cm or more
64035115
For men
20
8
pa
64035119
For women
20
8
pa
Other, with in-soles of a length
64035191
Of less than 24 cm
20
8
pa
Of 24 cm or more
64035195
For men
20
8
pa
64035199
For women
20
8
pa
640359
Other
Footwear with a vamp made of straps or which has one or several pieces cut out
64035911
With sole and heel combined having a height of more than 3 cm
20
7,4
pa
Other, with in-soles of a length
64035931
Of less than 24 cm
20
8
pa
Of 24 cm or more
64035935
For men
20
8
pa
64035939
For women
20
8
pa
64035950
Slippers and other indoor footwear
20
8
pa
Other, with in-soles of a length
64035991
Of less than 24 cm
20
8
pa
Of 24 cm or more
64035995
For men
20
8
pa
64035999
For women
20
8
pa
Other footwear
640391
Covering the ankle
Covering the ankle but no part of the calf, with in-soles of a length
64039111
Of less than 24 cm
20
8
pa
Of 24 cm or more
64039113
Footwear which cannot be identified as men's or women's footwear
20
8
pa
Other
64039116
For men
20
8
pa
64039118
For women
20
8
pa
Other, with in-soles of a length
64039191
Of less than 24 cm
20
8
pa
Of 24 cm or more
64039193
Footwear which cannot be identified as men's or women's footwear
20
8
pa
Other
64039196
For men
20
8
pa
64039198
For women
20
7,4
pa
640399
Other
Footwear with a vamp made of straps or which has one or several pieces cut out
64039911
With sole and heel combined having a height of more than 3 cm
20
8
pa
Other, with in-soles of a length
64039931
Of less than 24 cm
20
8
pa
Of 24 cm or more
64039933
Footwear which cannot be identified as men's or women's footwear
20
8
pa
Other
64039936
For men
20
8
pa
64039938
For women
20
7,4
pa
64039950
Slippers and other indoor footwear
20
8
pa
Other, with in-soles of a length
64039991
Of less than 24 cm
20
8
pa
Of 24 cm or more
64039993
Footwear which cannot be identified as men's or women's footwear
20
8
pa
Other
64039996
For men
20
8
pa
64039998
For women
20
7,8
pa
6404
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
Footwear with outer soles of rubber or plastics
64041100
Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
20
19,4
pa
640419
Other
64041910
Slippers and other indoor footwear
20
19,4
pa
64041990
Other
20
19,4
pa
640420
Footwear with outer soles of leather or composition leather
64042010
Slippers and other indoor footwear
20
19,4
pa
64042090
Other
20
19,4
pa
6405
Other footwear
640510
With uppers of leather or composition leather
64051010
With outer soles of wood or cork
18
5,3
pa
64051090
With outer soles of other materials
18
4,6
pa
640520
With uppers of textile materials
64052010
With outer soles of wood or cork
18
5,3
pa
With outer soles of other materials
64052091
Slippers and other indoor footwear
18
4,7
pa
64052099
Other
18
4,7
pa
640590
Other
64059010
With outer soles of rubber, plastics, leather or composition leather
20
20
pa
64059090
With outer soles of other materials
18
4,7
pa
6406
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
640610
Uppers and parts thereof, other than stiffeners
Of leather
64061011
Uppers
16
4,3
—
64061019
Parts of uppers
16
4,3
—
64061090
Of other materials
16
4,3
—
640620
Outer soles and heels, of rubber or plastics
64062010
Of rubber
16
4,3
—
64062090
Of plastics
16
4,3
—
Other
64069100
Of wood
16
4,3
—
640699
Of other materials
64069910
Gaiters, leggings and similar articles and parts thereof
19
5,4
—
64069930
Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles
18
5,2
pa
64069950
Removable in-soles and other removable accessories
16
4,3
—
64069960
Outer soles of leather or composition leather
16
4,3
—
64069980
Other
16
4,3
—

### Division: Notes

## 1 This chapter does not cover:

(a) footwear without applied soles, of textile material (Chapter 61 or 62);
(b) worn footwear of heading No 6309;
(c) articles of asbestos (heading No 6812);
(d) orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading No 9021); or
(e) 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 No 6406, the expression ‘parts’ does not include pegs, boot protectors, eyelets, boot hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading No 9606.

## 3 

For the purposes of this chapter, the expressions ‘rubber’ or ‘plastics’ include any textile material visibly coated or covered externally with one or both of those materials.

## 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.

### Division: Subheading note

## 1 For the purposes of subheadings 6402 11, 6402 19, 6403 11, 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, wrestling boots, boxing boots and cycling shoes.

### Division: Additional note

## 1 Within the meaning of note 4 (a), ‘reinforcements’ is taken to mean all pieces of material (e.g., plastics or leather) attached to the external surface of the upper to give additional strength, whether or not also attached to the sole. After the removal of reinforcements, the visible material must have the characteristics of an upper and not lining.

Account is to be taken of sections covered by accessories or reinforcements when deciding on the composition of the upper.

## 65 HEADGEAR AND PARTS THEREOF

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
65010000
Hat forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt
13
4,6
p/st
65020000
Hat shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed
8
Free
p/st
650300
Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 6501, whether or not lined or trimmed
65030010
Of fur felt or of felt of wool and fur
17
9,1
p/st
65030090
Other
16
5
p/st
65040000
Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed
11
Free
p/st
6505
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; hairnets of any material, whether or not lined or trimmed
65051000
Hairnets
19
5,3
—
650590
Other
65059010
Berets, bonnets, skullcaps, fezzes, tarbooshes and the like
19
5,3
p/st
65059030
Peaked caps
19
5,3
p/st
65059090
Other
19
5,3
—
6506
Other headgear, whether or not lined or trimmed
650610
Safety headgear
65061010
Of plastics
19
5,3
p/st
65061080
Of other materials
19
5,3
p/st
Other
65069100
Of rubber or of plastics
19
5,3
p/st
65069200
Of furskin
19
5,3
p/st
65069900
Of other materials
19
5,3
p/st
65070000
Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear
14
4,5
—

### Division: Notes

## 1 This chapter does not cover:

(a) worn headgear of heading No 6309;
(b) asbestos headgear (heading No 6812); or
(c) dolls' hats, other toy hats or carnival articles of Chapter 95.

## 2 

Heading No 6502 does not cover hat shapes made by sewing, other than those obtained simply by sewing strips in spirals.

## 66 UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING CROPS AND PARTS THEREOF

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
6601
Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
66011000
Garden or similar umbrellas
20
7,3
p/st
Other
66019100
Having a telescopic shaft
20
7,3
p/st
660199
Other
With a cover of woven textile materials
66019911
Of man-made fibres
20
7,3
p/st
66019919
Of other textile materials
20
7,3
p/st
66019990
Other
20
7,3
p/st
66020000
Walking-sticks, seat-sticks, whips, riding crops and the like
17
4,5
—
6603
Parts, trimmings and accessories of articles of heading No 6601 or 6602
66031000
Handles and knobs
17
4,2
—
66032000
Umbrella frames, including frames mounted on shafts (sticks)
19
7,2
—
66039000
Other
17
6,8
—

### Division: Notes

## 1 This chapter does not cover:

(a) measure walking-sticks or the like (heading No 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 No 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 No 6601 or 6602 are to be classified separately and are not to be treated as forming part of those articles.

## 67 PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
67010000
Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading No 0505 and worked quills and scapes)
18
4,9
—
6702
Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit
67021000
Of plastics
22
7,1
—
67029000
Of other materials
22
7,1
—
67030000
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
10
3,7
—
6704
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
67041100
Complete wigs
19
4,5
—
67041900
Other
19
4,5
—
67042000
Of human hair
19
4,5
—
67049000
Of other materials
19
4,5
—

### Division: Notes

## 1 This chapter does not cover:

(a) straining cloth of human hair (heading No 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 No 6701 does not cover:

(a) articles in which feathers or down constitute only filling or padding (for example, bedding of heading No 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 No 6702.

## 3 Heading No 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.

### Section XIII: ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

## 68 ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
68010000
Setts, curbstones and flagstones, of natural stone (except slate)
4
1,8
—
6802
Worked monumental or building stone (except slate) and articles thereof, other than goods of heading No 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)
68021000
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
14
Free
—
Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface
68022100
Marble, travertine and alabaster
10
4,6
—
68022200
Other calcareous stone
10
4,6
—
68022300
Granite
8
2,9
—
68022900
Other stone
8
2,9
—
Other
680291
Marble, travertine and alabaster
68029110
Polished alabaster, decorated or otherwise worked, but not carved
14
4,4
—
68029190
Other
14
4,4
—
680292
Other calcareous stone
68029210
Polished, decorated or otherwise worked, but not carved
14
4,4
—
68029290
Other
14
4,4
—
680293
Granite
68029310
Polished, decorated or otherwise worked, but not carved, of a net weight of 10 kg or more
13
Free
—
68029390
Other
14
4,2
—
680299
Other stone
68029910
Polished, decorated or otherwise worked, but not carved, of a net weight of 10 kg or more
13
Free
—
68029990
Other
14
4,3
—
680300
Worked slate and articles of slate or of agglomerated slate
68030010
Roofing and wall slates
6
3,4
—
68030090
Other
6
3,4
—
6804
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
68041000
Millstones and grindstones for milling, grinding or pulping
10
1,6
—
Other millstones, grindstones, grinding wheels and the like
68042100
Of agglomerated synthetic or natural diamond
10
2,9
—
680422
Of other agglomerated abrasives or of ceramics
Of artificial abrasives, with binder
Of synthetic or artificial resin
68042212
Not reinforced
10
1,6
—
68042218
Reinforced
10
1,6
—
68042230
Of ceramics or silicates
10
1,6
—
68042250
Of other materials
10
1,6
—
68042290
Other
10
1,6
—
68042300
Of natural stone
8
2
—
68043000
Hand sharpening or polishing stones
10
2,7
—
6805
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
68051000
On a base of woven textile fabric only
11
3,1
—
68052000
On a base of paper or paperboard only
11
3,1
—
680530
On a base of other materials
68053010
On a base of woven textile fabric combined with paper or paperboard
11
3,1
—
68053020
On a base of vulcanized fibre
11
3,1
—
68053080
Other
11
3,1
—
6806
Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound absorbing mineral materials, other than those of heading No 6811 or 6812 or of Chapter 69
68061000
Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls
10
1,6
—
680620
Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof)
68062010
Expanded clays
9
2,3
—
68062090
Other
9
2,3
—
68069000
Other
9
2,3
—
6807
Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)
680710
In rolls
68071010
Roofing and facing products
8
2
m2
68071090
Other
8
2
—
68079000
Other
8
2
—
68080000
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
14
3,9
—
6809
Articles of plaster or of compositions based on plaster
Boards, sheets, panels, tiles and similar articles, not ornamented
68091100
Faced or reinforced with paper or paperboard only
7
2,7
m2
68091900
Other
7
2,7
m2
68099000
Other articles
10
2,9
—
6810
Articles of cement, of concrete or of artificial stone, whether or not reinforced
Tiles, flagstones, bricks and similar articles
681011
Building blocks and bricks
68101110
Of light concrete (with a basis of crushed pumice, granulated slag, etc.)
10
2,9
—
68101190
Other
10
2,9
—
681019
Other
68101910
Roofing tiles
10
2,9
—
Other tiles and paving
68101931
Of concrete
10
2,9
m2
68101939
Other
10
2,9
m2
68101990
Other
10
2,9
—
68102000
Pipes
10
2,9
—
Other articles
681091
Prefabricated structural components for building or civil engineering
68109110
Floor components
10
2,9
—
68109190
Other
10
2,9
—
68109900
Other
10
2,9
—
6811
Articles of asbestos-cement, of cellulose fibre-cement or the like
68111000
Corrugated sheets
10
2,9
—
681120
Other sheets, panels, tiles and similar articles
68112011
Sheets for roofing or walls, not exceeding 40 × 60 cm
10
2,9
m2
68112080
Other
10
2,9
—
68113000
Tubes, pipes and tube or pipe fittings
10
2,9
—
68119000
Other articles
13
4
—
6812
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 No 6811 or 6813
68121000
Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate
10
4
—
68122000
Yarn and thread
13
7,1
—
68123000
Cords and string, whether or not plaited
17
6,3
—
68124000
Woven or knitted fabric
17
8,7
—
68125000
Clothing, clothing accessories, footwear and headgear
17
6,3
—
68126000
Paper, millboard and felt
17
6,3
—
68127000
Compressed asbestos fibre jointing, in sheets or rolls
17
6,3
—
681290
Other
68129010
For use in civil aircraft
17
Free
—
68129090
Other
17
6,3
—
6813
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
681310
Brake linings and pads
68131010
With a basis of asbestos or other mineral substances, for use in civil aircraft
20
Free
—
68131090
Other
20
4,8
—
681390
Other
68139010
With a basis of asbestos or other mineral substances, for use in civil aircraft
20
Free
—
68139090
Other
20
4,8
—
6814
Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials
68141000
Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support
8
3,4
—
681490
Other
68149010
Sheets or splittings of mica
7
3,1
—
68149090
Other
10
4,6
—
6815
Articles of stone or of other mineral substances (including articles of peat), not elsewhere specified or included
681510
Non-electrical articles of graphite or other carbon
68151010
Carbon fibres and articles of carbon fibres
14
2,4
—
68151090
Other
14
2,4
—
68152000
Articles of peat
14
2,4
—
Other articles
68159100
Containing magnesite, dolomite or chromite
14
2,4
—
681599
Other
68159910
Of refractory materials, chemically bonded
14
2,4
—
68159990
Other
14
2,4
—

### Division: Notes

## 1 This chapter does not cover:

(a) goods of Chapter 25;
(b) coated, impregnated or covered paper of heading No 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);
(d) articles of Chapter 71;
(e) tools or parts of tools, of Chapter 82;
(f) lithographic stones of heading No 8442;
(g) electrical insulators (heading No 8546) or fittings of insulating material of heading No 8547;
(h) dental burrs (heading No 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 No 9602, if made of materials specified in note 2 (b) to Chapter 96, or of heading No 9606 (for example, buttons), No 9609 (for example, slate pencils) or No 9610 (for example, drawing slates); or
(n) articles of Chapter 97 (for example, works of art).

## 2 

In heading No 6802, the expression ‘worked monumental or building stone’ applies not only to the varieties of stone referred to in heading No 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.

## 69 CERAMIC PRODUCTS

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit

### Division: Notes

## 1 

This chapter applies only to ceramic products which have been fired after shaping. Heading Nos 6904 to 6914 apply only to such products other than those classifiable in heading Nos 6901 to 6903.

## 2 This chapter does not cover:

(a) products of heading No 2844;
(b) articles of Chapter 71 (for example, imitation jewellery);
(c) cermets of heading No 8113;
(d) articles of Chapter 82;
(e) electrical insulators (heading No 8546) or fittings of insulating material of heading No 8547;
(f) artificial teeth (heading No 9021);
(g) articles of Chapter 91 (for example, clocks and clock cases);
(h) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
(ij) articles of Chapter 95 (for example, toys, games and sports requisites);
(k) articles of heading No 9606 (for example, buttons) or of heading No 9614 (for example, smoking pipes); or
(l) articles of Chapter 97 (for example, works of art).

## 70 GLASS AND GLASSWARE

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
700100
Cullet and other waste and scrap of glass; glass in the mass
70010010
Cullet and other waste and scrap of glass
Free
Free
—
Glass in the mass
70010091
Optical glass
12
5,2
—
70010099
Other
9
2,3
—
7002
Glass in balls (other than microspheres of heading No 7018), rods or tubes, unworked
70021000
Balls
10
4,5
—
700220
Rods
70022010
Of optical glass
12
5,2
—
70022090
Other
10
4,5
—
Tubes
70023100
Of fused quartz or other fused silica
10
4,5
—
70023200
Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 oC to 300 oC
10
4,5
—
70023900
Other
10
4,5
—
7003
Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent or reflecting layer, but not otherwise worked
Non-wired sheets
700311
Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent or reflecting layer
70031110
Of optical glass
12
5,2
m2
70031190
Other
10 MIN 1,6 Ecu/100 kg/br
4,8 MIN 0,8 Ecu/100 kg/br
m2
700319
Other
70031910
Of optical glass
12
5,2
m2
70031990
Other
10 MIN 1,6 Ecu/100 kg/br
4,8 MIN 0,8 Ecu/100 kg/br
m2
70032000
Wired sheets
10 MIN 1 Ecu/100 kg/br
4,7 MIN 0,4 Ecu/100 kg/br
m2
70033000
Profiles
20
4,8
—
7004
Drawn glass and blown glass, in sheets, whether or not having an absorbent or reflecting layer, but not otherwise worked
700410
Glass, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent or reflecting layer
70041010
Optical glass
12
5,2
m2
70041080
Other
10 MIN 1 Ecu/100 kg/br
5,2 MIN 0,6 Ecu/100 kg/br
m2
700490
Other glass
70049010
Optical glass
12
5,2
m2
70049070
Horticultural sheet glass
10 MIN 1 Ecu/100 kg/br
5,2 MIN 0,6 Ecu/100 kg/br
m2
Other, of a thickness
70049092
Not exceeding 2,5 mm
10 MIN 1 Ecu/100 kg/br
5,2 MIN 0,6 Ecu/100 kg/br
m2
70049098
Exceeding 2,5 mm
10 MIN 1 Ecu/100 kg/br
5,2 MIN 0,6 Ecu/100 kg/br
m2
7005
Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent or reflecting layer, but not otherwise worked
700510
Non-wired glass, having an absorbent or reflecting layer
70051010
Horticultural sheet glass
10
3,4
m2
Other, of a thickness
70051031
Not exceeding 2,5 mm
10
3,4
m2
70051033
Exceeding 2,5 mm but not exceeding 3,5 mm
10
3,4
m2
70051035
Exceeding 3,5 mm but not exceeding 4,5 mm
10
3,4
m2
70051091
Exceeding 4,5 mm but not exceeding 5,5 mm
10
3,4
m2
70051093
Exceeding 5,5 mm but not exceeding 7 mm
10
3,4
m2
70051095
Exceeding 7 mm
10
3,4
m2
Other non-wired glass
700521
Coloured throughout the mass (body tinted), opacified, flashed or merely surface ground
70052110
Of a thickness not exceeding 2,5 mm
10
3,4
m2
70052120
Of a thickness exceeding 2,5 mm but not exceeding 3,5 mm
10
3,4
m2
70052130
Of a thickness exceeding 3,5 mm but not exceeding 4,5 mm
10
3,4
m2
70052140
Of a thickness exceeding 4,5 mm but not exceeding 5,5 mm
10
3,4
m2
70052150
Of a thickness exceeding 5,5 mm but not exceeding 7 mm
10
3,4
m2
70052190
Of a thickness exceeding 7 mm
10
3,4
m2
700529
Other
70052910
Horticultural sheet glass
10
3,4
m2
Other, of a thickness
70052931
Not exceeding 2,5 mm
10
3,4
m2
70052933
Exceeding 2,5 mm but not exceeding 3,5 mm
10
3,4
m2
70052935
Exceeding 3,5 mm but not exceeding 4,5 mm
10
3,4
m2
70052991
Exceeding 4,5 mm but not exceeding 5,5 mm
10
3,4
m2
70052993
Exceeding 5,5 mm but not exceeding 7 mm
10
3,4
m2
70052995
Exceeding 7 mm
10
3,4
m2
70053000
Wired glass
10
3,4
m2
700600
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
70060010
Optical glass
12
5,2
—
70060090
Other
20
4,8
—
7007
Safety glass, consisting of toughened (tempered) or laminated glass
Toughened (tempered) safety glass
700711
Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels
70071110
Of size and shape suitable for incorporation in motor vehicles
22
5,2
—
70071190
Other
22
5,2
—
700719
Other
70071910
Enamelled
22
5,2
m2
70071920
Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent or reflecting layer
22
5,2
m2
70071980
Other
22
5,2
m2
Laminated safety glass
700721
Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels
70072110
Windshields, not framed, for use in civil aircraft
22
Free
—
Other
70072191
Of size and shape suitable for incorporation in motor vehicles
22
5,2
—
70072199
Other
22
5,2
—
70072900
Other
22
5,2
m2
700800
Multiple-walled insulating units of glass
70080020
Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent or reflecting layer
20
4,8
m2
Other
70080081
Consisting of two panels of glass sealed around the edges by an airtight joint and separated by a layer of air, other gases or a vacuum
20
4,8
m2
70080089
Other
20
4,8
m2
7009
Glass mirrors, whether or not framed, including rear-view mirrors
70091000
Rear-view mirrors for vehicles
22
6
p/st
Other
70099100
Unframed
22
6
—
70099200
Framed
22
6
—
7010
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
70101000
Ampoules
22
5,2
p/st
701090
Other
70109010
Preserving jars (sterilizing jars)
24
10,6
p/st
Other
Containers of a kind used for the conveyance or packing of goods
70109021
Made from tubing of glass of a thickness of less than 1 mm
24
8,2
p/st
Other, of a nominal capacity of
70109031
2,5 litres or more
24
8,2
p/st
Less than 2,5 litres
For beverages and foodstuffs
Bottles
Of colourless glass, of a nominal capacity of
70109041
One litre or more
24
8,2
p/st
70109043
More than 0,33 litre but less than one litre
24
8,2
p/st
70109045
0,15 litre or more but not more than 0,33 litre
24
8,2
p/st
70109047
Less than 0,15 litre
24
8,2
p/st
Of coloured glass, of a nominal capacity of
70109051
One litre or more
24
8,2
p/st
70109053
More than 0,33 litre but less than one litre
24
8,2
p/st
70109055
0,15 litre or more but not more than 0,33 litre
24
8,2
p/st
70109057
Less than 0,15 litre
24
8,2
p/st
Other, of a nominal capacity of
70109061
0,25 litre or more
24
8,2
p/st
70109067
Less than 0,25 litre
24
8,2
p/st
For pharmaceutical products, of a nominal capacity of
70109071
More than 0,055 litre
24
8,2
p/st
70109077
0,055 litre or less
24
8,2
p/st
For other products
70109081
Of colourless glass
24
8,2
p/st
70109087
Of coloured glass
24
8,2
p/st
70109099
Stoppers, lids and other closures
24
8,2
—
7011
Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like
701110
For electric lighting
70111010
Bulbs for filament lamps with a greatest external diameter of 25 mm or more but not exceeding 70 mm
18
6,4
—
70111090
Other
18
6,4
—
70112000
For cathode-ray tubes
18
6,4
—
70119000
Other
18
6,4
—
701200
Glass inners for vacuum flasks or for other vacuum vessels
70120010
Unfinished
21
5,6
—
70120090
Finished
25
11,2
—
7013
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 7010 or 7018)
70131000
Of glass-ceramics
24
11,8
p/st
Drinking glasses other than of glass-ceramics
701321
Of lead crystal
Gathered by hand
70132111
Cut or otherwise decorated
24
11,8
p/st
70132119
Other
24
11,8
p/st
Gathered mechanically
70132191
Cut or otherwise decorated
24
11,8
p/st
70132199
Other
24
11,8
p/st
701329
Other
70132910
Of toughened glass
24
11,8
p/st
Other
Gathered by hand
70132951
Cut or otherwise decorated
24
11,8
p/st
70132959
Other
24
11,8
p/st
Gathered mechanically
70132991
Cut or otherwise decorated
24
11,8
p/st
70132999
Other
24
11,8
p/st
Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass-ceramics
701331
Of lead crystal
70133110
Gathered by hand
24
11,8
p/st
70133190
Gathered mechanically
24
11,8
p/st
70133200
Of glass having a linear coefficient of expansion not exceeding 5 × 10-6 per Kelvin within a temperature range of 0 oC to 300 oC
24
11,8
p/st
701339
Other
70133910
Of toughened glass
24
11,8
p/st
Other
70133991
Gathered by hand
24
11,8
p/st
70133999
Gathered mechanically
24
11,8
p/st
Other glassware
701391
Of lead crystal
70139110
Gathered by hand
24
11,8
p/st
70139190
Gathered mechanically
24
11,8
p/st
701399
Other
70139910
Gathered by hand
24
11,8
p/st
70139990
Gathered mechanically
24
11,8
p/st
70140000
Signalling glassware and optical elements of glass (other than those of heading No 7015), not optically worked
20
5,6
—
7015
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
70151000
Glasses for corrective spectacles
12
5,2
—
70159000
Other
19
4,7
—
7016
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 small-wares, 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
70161000
Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes
20
9,6
—
701690
Other
70169010
Leaded lights and the like
10
4,8
m2
70169030
Multicellular glass or foam glass
10 MIN 2 Ecu/100 kg/br
3,5 MIN 1,5 Ecu/100 kg/br
—
70169090
Other
10 MIN 2 Ecu/100 kg/br
3,5 MIN 1,5 Ecu/100 kg/br
—
7017
Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated
70171000
Of fused quartz or other fused silica
16
4,3
—
70172000
Of other glass having a linear coefficient of expansion not exceeding 5 × 10-6 per Kelvin within a temperature range of 0 oC to 300 oC
23
5,2
—
70179000
Other
23
5,2
—
7018
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
701810
Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares
Glass beads
70181011
Cut and mechanically polished
Free
3,3
—
70181019
Other
25
9,4
—
70181030
Imitation pearls
1,7 Ecu/kg/net
0,5 Ecu/kg/net
—
Imitation precious and semi-precious stones
70181051
Cut and mechanically polished
Free
3
—
70181059
Other
16
5,4
—
70181090
Other
19
5,8
—
70182000
Glass microspheres not exceeding 1 mm in diameter
17
5,1
—
701890
Other
70189010
Glass eyes; articles of glass smallware
20
4,8
—
70189090
Other
20
9,2
—
7019
Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)
701910
Slivers, rovings, yarn and chopped strands
70191010
Glass fibre threads, cut into lengths of 3 mm or more but not more than 50 mm (chopped strands)
23
9
—
Other
Of filaments
70191051
Rovings
23
9
—
70191059
Other
23
9
—
70191099
Of staple fibres
23
9
—
701920
Woven fabrics, including narrow fabrics
Of filaments
70192011
Made from rovings
23
9
m2
Other, of a width of
70192031
Not more than 30 cm
23
9
m2
More than 30 cm
70192036
Plain weave, weighing less than 250 g/m2, made of yarn measuring per single yarn 136 tex or less
23
9
m2
70192039
Other
23
9
m2
70192090
Of staple fibres
23
9
m2
Thin sheets (voiles), webs, mats, mattresses, boards and similar nonwoven products
70193100
Mats
23
9
—
70193200
Thin sheets (voiles)
19
6,2
—
701939
Other
70193910
Covered with paper or metal
19
6,2
—
70193990
Other
19
6,2
—
701990
Other
70199010
Non-textile fibres in bulk or flocks
23
9
—
70199030
Pads and casings for insulating tubes and pipes
23
9
—
Other
70199091
Of textile fibres
23
9
—
70199099
Other
23
9
—
702000
Other articles of glass
70200010
Of fused quartz or other fused silica
21
5,1
—
70200030
Of glass having a linear coefficient of expansion not exceeding 5 ×10-6 per Kelvin within a temperature range of 0 oC to 300 oC
21
5,1
—
70200090
Other
21
5,1
—

### Division: Notes

## 1 This chapter does not cover:

(a) goods of heading No 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 No 8544, electrical insulators (heading No 8546) or fittings of insulating material of heading No 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 No 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 Nos 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 or 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.

## 3 

The products referred to in heading No 7006 remain classified in that heading whether or not they have the character of articles.

## 4 For the purposes of heading No 7019, the expression ‘glass wool’ means:

(a) mineral wools with a silica (SiC2) 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 within heading No 6806.

## 5 

Throughout the nomenclature, the expression ‘glass’ includes fused quartz and other fused silica.

### Division: Subheading note

## 1 

For the purposes of subheadings 7013 21, 7013 31 and 7013 91, the expression ‘lead crystal’ means only glass having a minimum lead monoxide (PbO) content by weight of 24 %.

### Section XIV: NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

## 71 NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit

### Division: 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) Heading Nos 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 No 7116 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).

## 3 This chapter does not cover:

(a) amalgams of precious metal, or colloidal precious metal (heading No 2843);
(b) sterile surgical suture materials, dental fillings or other goods of Chapter 30;
(c) goods of Chapter 32 (for example, lustres);
(d) handbags or other articles of heading No 4202 or articles of heading No 4203;
(e) articles of heading No 4303 or 4304;
(f) goods of Section XI (textiles and textile articles);
(g) footwear, headgear or other articles of Chapter 64 or 65;
(h) umbrellas, walking-sticks or other articles of Chapter 66;
(ij) abrasive goods of heading No 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 styluses (heading No 8522);
(k) articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);
(l) arms or parts thereof (Chapter 93);
(m) articles covered by note 2 to Chapter 95;
(n) articles classified in Chapter 96 by virtue of note 4 to that chapter; or
(o) original sculptures or statuary (heading No 9703), collectors' pieces (heading No 9705) or antiques of an age exceeding 100 years (heading No 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 inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2 %, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules:

(a) An alloy containing 2 % or more, by weight, of platinum is to be treated as an alloy of platinum.
(b) An alloy containing 2 % or more, by weight, of gold but no platinum, or less than 2 %, by weight, of platinum, is to be treated as an alloy of gold.
(c) Other alloys containing 2 % or more, by weight, of silver are to be treated as alloys of silver.

## 6 

Except where the context otherwise requires, any reference in the nomenclature to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.

## 7 

Throughout the nomenclature the expression ‘metal clad with precious metal’ means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal.

## 8 For the purposes of heading No 7113, the expression ‘articles of jewellery’ means:

(a) any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and
(b) articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (such as cigarette cases, powder boxes, chain purses, cachou boxes).

## 9 

For the purposes of heading No 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.

## 10 

For the purposes of heading No 7117, the expression ‘imitation jewellery’ means articles of jewellery within the meaning of paragraph (a) of note 8 above (but not including buttons or other articles of heading No 9606, or dress-combs, hair-slides or the like, or hairpins, of heading No 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.

### Division: 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 No 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.

### Division: Additional note

## 1 

For the purposes of heading No 7112, the expression ‘waste and scrap, of precious metal’ means products fit only for the recovery of the metal or for use in the manufacture of chemicals.

### Section XV: BASE METALS AND ARTICLES OF BASE METAL

### Division: Notes

## 1 This section does not cover:

(a) prepared paints, inks or other products with a basis of metallic flakes or powder (heading Nos 3207 to 3210, 3212, 3213 or 3215);
(b) ferro-cerium or other pyrophoric alloys (heading No 3606);
(c) headgear or parts thereof of heading No 6506 or 6507;
(d) umbrella frames or other articles of heading No 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 No 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 No 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 No 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 No 9114); and
(c) articles of heading Nos 8301, 8302, 8308, 8310 and frames and mirrors, of base metal, of heading No 8306.
In Chapters 73 to 76 and 78 to 82 (but not in heading No 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 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.

## 4 

Unless the context otherwise requires, any reference in the nomenclature to a base metal includes a reference to alloys which, by virtue of note 3 above, are to be classified as alloys of that metal.

## 5 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 3, it is classified.
(c) A cermet of heading No 8113 is regarded as a single base metal.

## 6 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.

## 72 IRON AND STEEL

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit

### Division: Notes

## 1 In this chapter and, in the case of notes (d), (e) and (f) throughout the nomenclature, the following expressions have the meanings hereby assigned to them:

(a) Pig iron
Iron-carbon alloys not usefully malleable, containing more than 2 % by weight of carbon and which may contain by weight one or more other elements within the following limits:
not more than 10 % of chromium,
not more than 6 % of manganese,
not more than 3 % of phosphorus,
not more than 8 % of silicon,
a total of not more than 10 % of other elements.
(b) Spiegeleisen
Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to the specification at (a) above.
(c) Ferro-alloys
Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-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 No 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 of nickel,
0,06 % or more of niobium,
0,6 % or more of silicon,
0,05 % or more of titanium,
0,3 % or more of tungsten (wolfram),
0,1 % or more of vanadium,
0,05 % or more of zirconium,
0,1 % or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately.
(g) Remelting scrap ingots of iron or steel
Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys.
(h) Granules
Products of which less than 90 % by weight passes through a sieve with a mesh aperture of 1 mm and of which 90 % or more by weight passes through a sieve with a mesh aperture of 5 mm.
(ij) Semi-finished products
Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and
Other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections.
These products are not presented in coils.
(k) Flat-rolled products
Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of:
coils of successively superimposed layers, or
straight lengths, which if of a thickness less than 4,75 mm are of a width measuring at least ten times the thickness or if of a thickness of 4,75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness.
Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings.
Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.
(l) Bars and rods, hot-rolled, in irregularly wound coils
Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons. 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. 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 No 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 within heading No 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.

### Division: 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:
0,35 % or more but not more than 0,7 % of carbon,
0,5 % or more but not more than 1,2 % of manganese, and
0,6 % or more but not more than 2,3 % of silicon, but not containing any other element in a proportion that would give the steel the characteristics of another alloy steel.

## 2 For the classification of ferro-alloys in the subheadings of heading No 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 note 1 (c) to this chapter; 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 note 1 (c) to this chapter must each exceed 10 % by weight.

### Division: Additional note

## 1 The following expressions have the meanings hereby assigned to them:

‘Electrical’: for the purposes of subheadings 7209 12 10, 7209 13 10, 7209 14 10, 7209 22 10, 7209 23 10, 7209 24 10, 7209 32 10, 7209 33 10, 7209 34 10, 7209 42 10, 7209 43 10, 7209 44 10, 7211 30 31 and 7211 41 95, flat-rolled products which under a current at 50 Hz and a magnetic flux of 1 T have a watt-loss per kilogram, calculated by the Epstein method, of:
2,1 W or less, when their thickness does not exceed 0,20 mm,
3,6 W or less, when their thickness is not less than 0,20 mm but less than 0,60 mm,
6 W or less, when their thickness is not less than 0,60 mm but not greater than 1,50 mm.
‘Tinplate’: for the purposes of subheadings 7210 12 11, ex 7210 70 31, 7212 10 10 and 7212 40 10, flat-rolled products (of a thickness of less than 0,5 mm) coated with a layer of metal containing, by weight, 97 % or more of tin.
‘Tool steel’: for the purposes of subheadings 7228 30 20, 7228 40 10, 7228 50 20 and 7228 60 81, alloy steels, other than stainless or high-speed steel, containing, by weight, one of the following compositions, with or without other elements:
less than 0,6 % of carbon
and
0,7 % or more of silicon and 0,05 % or more of vanadium
or
4 % or more of tungsten;
0,8 % or more of carbon
and
0,05 % or more of vanadium;
more than 1,2 % of carbon
and
not less than 11 % but not more than 15 % of chromium;
0,16 or more but not more than 0,5 % of carbon
and
3,8 or more but not more than 4,3 % of nickel
and
1,1 or more but not more than 1,5 % of chromium
and
0,15 or more but not more than 0,5 % of molybdenum;
0,3 or more but not more than 0,5 % of carbon
and
1,4 or more but not more than 2,1 % of chromium
and
0,15 or more but not more than 0,5 % of molybdenum
and
less than 1,2 % of nickel;
0,3 % or more of carbon
and
less than 5,2 % of chromium
and
0,65 % or more of molybdenum or 0,4 % or more of tungsten;
0,5 or more but not more than 0,6 % of carbon
and
1,25 or more but not more than 1,8 % of nickel
and
0,5 or more but not more than 1,2 % of chromium
and
0,15 or more but not more than 0,5 % of molybdenum.

## 73 ARTICLES OF IRON OR STEEL

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
7301
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
73011000
Sheet piling (ECSC)
4
—
73012000
Angles, shapes and sections
14
3,7
—
7302
Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails
730210
Rails
73021010
Current-conducting, with parts of non-ferrous metal
18
5,2
—
Other
New (ECSC)
73021031
Of a weight per m of 20 kg or more
4
—
73021039
Of a weight per m of less than 20 kg
4
—
73021090
Used (ECSC)
2,3
—
73022000
Sleepers (cross-ties) (ECSC)
3,4
—
73023000
Switch blades, crossing frogs, point rods and other crossing pieces
14
4,5
—
730240
Fish-plates and sole plates
73024010
Rolled (ECSC)
3,4
—
73024090
Other
15
4,6
—
730290
Other
73029010
Check-rails (ECSC)
3,4
—
73029030
Rail clips, bedplates and ties
14
4,4
—
73029090
Other
14
4,4
—
730300
Tubes, pipes and hollow profiles, of cast iron
73030010
Tubes and pipes of a kind used in pressure systems
13
5,3
—
73030090
Other
13
5,3
—
7304
Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
730410
Line pipe of a kind used for oil or gas pipelines
73041010
Of an external diameter not exceeding 168,3 mm
14
9
—
73041030
Of an external diameter exceeding 168,3 mm, but not exceeding 406,4 mm
14
9
—
73041090
Of an external diameter exceeding 406,4 mm
14
9
—
730420
Casing, tubing and drill pipe, of a kind used in drilling for oil or gas
73042010
Drill pipe
9
2,6
—
Other
73042091
Of an external diameter not exceeding 406,4 mm
14
9
—
73042099
Of an external diameter exceeding 406,4 mm
14
9
—
Other, of circular cross-section, of iron or non-alloy steel
730431
Cold-drawn or cold-rolled (cold-reduced)
73043110
With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft
14
Free
—
Other
73043191
Precision tubes
14
9
—
73043199
Other
14
9
—
730439
Other
73043910
Unworked, straight and of uniform wall-thickness, for use solely in the manufacture of tubes and pipes with other cross-sections and wall-thicknesses
14
8,1
—
Other
73043920
With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft
14
Free
—
Other
73043930
Of an external diameter exceeding 421 mm and of a wall-thickness exceeding 10,5 mm
13
8,1
—
Other
Threaded or threadable tubes (gas pipe)
73043951
Pated or coated with zinc
14
9
—
73043959
Other
14
9
—
Other, of an external diameter
73043991
Not exceeding 168,3 mm
14
9
—
73043993
Exceeding 168,3 mm, but not exceeding 406,4 mm
14
9
—
73043999
Exceeding 406,4 mm
14
9
—
Other, of circular cross-section, of stainless steel
730441
Cold-drawn or cold-rolled (cold-reduced)
73044110
With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft
14
Free
—
73044190
Other
14
9
—
730449
Other
73044910
Unworked, straight and of uniform wall-thickness, for use solely in the manufacture of tubes and pipes with other cross-sections and wall-thicknesses
14
8,1
—
Other
73044930
With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft
14
Free
—
Other
73044991
Of an external diameter not exceeding 406,4 mm
14
9
—
73044999
Of an external diameter exceeding 406,4 mm
14
9
—
Other, of circular cross-section, of other alloy steel
730451
Cold-drawn or cold-rolled (cold-reduced)
Straight and of uniform wall-thickness, of alloy steel containing by weight not less than 0,9 % but not more than 1,15 % of carbon, not less than 0,5 % but not more than 2 % of chromium and, if present, not more than 0,5 % of molybdenum, of a length
73045111
Not exceeding 4,5 m
14
8,1
—
73045119
Exceeding 4,5 m
14
9
—
Other
73045130
With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft
14
Free
—
Other
73045191
Precision tubes
14
9
—
73045199
Other
14
9
—
730459
Other
73045910
Unworked, straight and of uniform wall-thickness, for use solely in the manufacture of tubes and pipes with other cross-sections and wall-thicknesses
14
8,1
—
Other, straight and of uniform wall-thickness, of alloy steel containing by weight not less than 0,9 % but not more than 1,15 % of carbon, not less than 0,5 % but not more than 2 % of chromium and, if present, not more than 0,5 % of molybdenum, of a length
73045931
Not exceeding 4,5 m
14
8,1
—
73045939
Exceeding 4,5 m
14
9
—
Other
73045950
With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft
14
Free
—
Other
73045991
Of an external diameter not exceeding 168,3 mm
14
9
—
73045993
Of an external diameter exceeding 168,3 mm, but not exceeding 406,4 mm
14
9
—
73045999
Of an external diameter exceeding 406,4 mm
14
9
—
730490
Other
73049010
With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft
14
Free
—
73049090
Other
14
9
—
7305
Other tubes and pipes (for example, welded, riveted or similarly closed), having internal and external circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel
Line pipe of a kind used for oil or gas pipelines
73051100
Longitudinally submerged arc welded
14
9
—
73051200
Other, longitudinally welded
14
9
—
73051900
Other
14
9
—
730520
Casing of a kind used in drilling for oil or gas
73052010
Longitudinally welded
14
9
—
73052090
Other
14
9
—
Other, welded
73053100
Longitudinally welded
14
9
—
73053900
Other
14
9
—
73059000
Other
14
9
—
7306
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
730610
Line pipe of a kind used for oil or gas pipelines
Longitudinally welded, of an external diameter of
73061011
Not more than 168,3 mm
14
9
—
73061019
More than 168,3 mm, but not more than 406,4 mm
14
9
—
73061090
Spirally welded
14
9
—
73062000
Casing and tubing of a kind used in drilling for oil or gas
14
9
—
730630
Other, welded, of circular cross-section, of iron or non-alloy steel
73063010
With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft
14
Free
—
Other
Precision tubes, with a wall thickness
73063021
Not exceeding 2 mm
14
9
—
73063029
Exceeding 2 mm
14
9
—
Other
Threaded or threadable tubes (gas pipe)
73063051
Plated or coated with zinc
14
9
—
73063059
Other
14
9
—
Other, of an external diameter
Not exceeding 168,3 mm
73063071
Plated or coated with zinc
14
9
—
73063078
Other
14
9
—
73063090
Exceeding 168,3 mm, but not exceeding 406,4 mm
14
9
—
730640
Other, welded, of circular cross-section, of stainless steel
73064010
With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft
14
Free
—
Other
73064091
Cold-drawn or cold-rolled (cold-reduced)
14
9
—
73064099
Other
14
9
—
730650
Other, welded, of circular cross-section, of other alloy steel
73065010
With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft
14
Free
—
Other
73065091
Precision tubes
14
9
—
73065099
Other
14
9
—
730660
Other, welded, of non-circular cross-section
73066010
With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft
14
Free
—
Other
Of rectangular (including square) cross-section, with a wall thickness
73066031
Not exceeding 2 mm
14
9
—
73066039
Exceeding 2 mm
14
9
—
73066090
Of other sections
14
9
—
73069000
Other
14
9
—
7307
Tube or pipe fittings (for example couplings, elbows, sleeves), of iron or steel
Cast fittings
730711
Of non-malleable cast iron
73071110
Of a kind used in pressure systems
14
5,7
—
73071190
Other
14
5,7
—
730719
Other
73071910
Of malleable cast iron
14
5,7
—
73071990
Other
14
5,7
—
Other, of stainless steel
73072100
Flanges
14
5,7
—
730722
Threaded elbows, bends and sleeves
73072210
Sleeves
14
5,6
—
73072290
Elbows and bends
14
5,7
—
730723
Butt welding fittings
73072310
Elbows and bends
14
5,7
—
73072390
Other
14
5,7
—
730729
Other
73072910
Threaded
14
5,7
—
73072930
For welding
14
5,7
—
73072990
Other
14
5,7
—
Other
73079100
Flanges
14
5,7
—
730792
Threaded elbows, bends and sleeves
73079210
Sleeves
14
5,6
—
73079290
Elbows and bends
14
5,7
—
730793
Butt welding fittings
With greatest external diameter not exceeding 609,6 mm
73079311
Elbows and bends
14
5,7
—
73079319
Other
14
5,7
—
With greatest external diameter exceeding 609,6 mm
73079391
Elbows and bends
14
5,7
—
73079399
Other
14
5,7
—
730799
Other
73079910
Threaded
14
5,7
—
73079930
For welding
14
5,7
—
73079990
Other
14
5,7
—
7308
Structures (excluding prefabricated buildings of heading No 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
73081000
Bridges and bridge-sections
14
3,7
—
73082000
Towers and lattice masts
14
3,7
—
73083000
Doors, windows and their frames and thresholds for doors
14
3,7
—
730840
Equipment for scaffolding, shuttering, propping or pit-propping
73084010
Mine supports
14
3,7
—
73084090
Other
14
3,7
—
730890
Other
73089010
Weirs, sluices, lock-gates, landing stages, fixed docks and other maritime and waterway structures
14
3,7
—
Other
Solely or principally of sheet
73089051
Panels comprising two walls of profiled (ribbed) sheet with an insulating core
14
3,7
—
73089059
Other
14
3,7
—
73089099
Other
14
3,7
—
730900
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
73090010
For gases (other than compressed or liquefied gas)
15
3,6
—
For liquids
73090030
Lined or heat-insulated
15
3,6
—
Other, of a capacity
73090051
Exceeding 100 000 litres
15
3,6
—
73090059
Not exceeding 100 000 litres
15
3,6
—
73090090
For solids
15
3,6
—
7310
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
73101000
Of a capacity of 50 litres or more
17
4,4
—
Of a capacity of less than 50 litres
731021
Cans which are to be closed by soldering or crimping
73102110
Cans of a kind used for preserving food and drink
17
4,5
—
Other, with a wall thickness of
73102191
Less than 0,5 mm
17
4,5
—
73102199
0,5 mm or more
17
4,5
—
731029
Other
73102910
With a wall thickness of less than 0,5 mm
17
4,5
—
73102990
With a wall thickness of 0,5 mm or more
17
4,5
—
731100
Containers for compressed or liquefied gas, of iron or steel
73110010
Seamless
17
4,5
—
Other, of a capacity of
73110091
Less than 1 000 litres
17
4,5
—
73110099
1 000 litres or more
17
4,5
—
7312
Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated
731210
Stranded wire, ropes and cables
73121010
With fittings attached, or made up into articles, for use in civil aircraft
17
Free
—
Other
73121030
Of stainless steel
17
5
—
Other, with a maximum cross-sectional dimension
Not exceeding 3 mm
73121051
Plated or coated with copper-zinc alloys (brass)
17
5
—
73121059
Other
17
5
—
Exceeding 3 mm
Stranded wire
73121071
Not coated
17
5
—
Coated
73121075
Plated or coated with zinc
17
5
—
73121079
Other
17
5
—
Ropes and cables (including locked coil ropes)
Not coated or only plated or coated with zinc, with a maximum cross-sectional dimension
73121082
Exceeding 3 mm but not exceeding 12 mm
17
5
—
73121084
Exceeding 12 mm but not exceeding 24 mm
17
5
—
73121086
Exceeding 24 mm but not exceeding 48 mm
17
5
—
73121088
Exceeding 48 mm
17
5
—
73121099
Other
17
5
—
731290
Other
73129010
With fittings attached, or made up into articles for use in civil aircraft
17
Free
—
73129090
Other
17
5
—
73130000
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
15
8,1
—
7314
Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel
Woven products
731411
Of stainless steel
73141110
Endless bands, for machinery
15
5,6
—
73141190
Other
15
5,6
—
731419
Other
73141910
Endless bands, for machinery
15
5,6
—
73141990
Other
15
5,6
—
731420
Grill, netting and fencing, welded at the intersection, of wire with a maximum cross-sectional dimension of 3 mm or more and having a mesh size of 100 cm2 or more
73142010
Of ribbed wire
15
5,6
—
73142090
Other
15
5,6
—
731430
Other grill, netting and fencing, welded at the intersection
73143010
Plated or coated with zinc
15
5,6
—
73143090
Other
15
5,6
—
Other grill, netting and fencing
731441
Plated or coated with zinc
73144110
Hexagonal netting
15
5,6
—
73144190
Other
15
5,6
—
731442
Coated with plastics
73144210
Hexagonal netting
15
5,6
—
73144290
Other
15
5,6
—
73144900
Other
15
5,6
—
73145000
Expanded metal
15
4,6
—
7315
Chain and parts thereof, of iron or steel
Articulated link chain and parts thereof
731511
Roller chain
73151110
Of a kind used for cycles and motor-cycles
16
4,2
—
73151190
Other
16
4,2
—
73151200
Other chain
16
4,2
—
73151900
Parts
16
4,2
—
73152000
Skid chain
16
4,2
—
Other chain
73158100
Stud-link
16
4,2
—
731582
Other, welded link
73158210
The constituent material of which has a maximum cross-sectional dimension of 16 mm or less
16
4,2
—
73158290
The constituent material of which has a maximum cross-sectional dimension of more than 16 mm
16
4,2
—
73158900
Other
16
4,2
—
73159000
Other parts
16
4,2
—
73160000
Anchors, grapnels and parts thereof, of iron or steel
18
5,2
—
731700
Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading No 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper
73170010
Drawing pins
16
4,1
—
Other
Cold-pressed from wire
73170020
Nails in strips or coils
16
4,1
—
73170040
Nails of steel containing by weight 0,5 % or more of carbon, hardened
16
4,1
—
Other
73170061
Plated or coated with zinc
16
4,1
—
73170069
Other
16
4,1
—
73170090
Other
16
4,1
—
7318
Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel
Threaded articles
73181100
Coach screws
17
5,9
—
731812
Other wood screws
73181210
Of stainless steel
17
5,9
—
73181290
Other
17
5,9
—
73181300
Screw hooks and screw rings
17
5,9
—
731814
Self-tapping screws
73181410
Of stainless steel
17
5,9
—
Other
73181491
Spaced-thread screws
17
5,9
—
73181499
Other
17
5,9
—
731815
Other screws and bolts, whether or not with their nuts or washers
73181510
Screws, turned from bars, rods, profiles, or wire, of solid section, of a shank thickness not exceeding 6 mm
17
5
—
Other
73181520
For fixing railway track construction material
17
5,9
—
Other
Without heads
73181530
Of stainless steel
17
5,9
—
Other, with a tensile strength
73181541
Of less than 800 MPa
17
5,9
—
73181549
Of 800 MPa or more
17
5,9
—
With heads
Slotted and cross-recessed screws
73181551
Of stainless steel
17
5,9
—
73181559
Other
17
5,9
—
Hexagon socket head screws
73181561
Of stainless steel
17
5,9
—
73181569
Other
17
5,9
—
Hexagon bolts
73181570
Of stainless steel
17
5,9
—
Other, with a tensile strength
73181581
Of less than 800 MPa
17
5,9
—
73181589
Of 800 MPa or more
17
5,9
—
73181590
Other
17
5,9
—
731816
Nuts
73181610
Turned from bars, rods, profiles, or wire, of solid section, of a hole diameter not exceeding 6 mm
17
5
—
Other
73181630
Of stainless steel
17
5,9
—
Other
73181650
Self-locking nuts
17
5,9
—
Other, with an inside diameter
73181691
Not exceeding 12 mm
17
5,9
—
73181699
Exceeding 12 mm
17
5,9
—
73181900
Other
17
5,9
—
Non-threaded articles
73182100
Spring washers and other lock washers
16
5,7
—
73182200
Other washers
16
5,7
—
73182300
Rivets
16
5,7
—
73182400
Cotters and cotter-pins
16
5,7
—
73182900
Other
16
5,7
—
7319
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
73191000
Sewing, darning or embroidery needles
19
4,6
—
73192000
Safety pins
19
4,6
—
73193000
Other pins
19
4,6
—
73199000
Other
15
4,1
—
7320
Springs and leaves for springs, of iron or steel
732010
Leaf-springs and leaves therefor
Hot-worked
73201011
Laminated springs and leaves therefor
17
4,5
—
73201019
Other
17
4,5
—
73201090
Other
17
4,5
—
732020
Helical springs
73202020
Hot-worked
17
4,5
—
Other
73202081
Coil compression springs
17
4,5
—
73202085
Coil tension springs
17
4,5
—
73202089
Other
17
4,5
—
732090
Other
73209010
Flat spiral springs
17
4,5
—
73209030
Discs springs
17
4,5
—
73209090
Other
17
4,5
—
7321
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
732111
For gas fuel or for both gas and other fuels
73211110
With oven, including separate ovens
17
4,5
p/st
73211190
Other
17
4,5
p/st
73211200
For liquid fuel
17
4,5
p/st
73211300
For solid fuel
17
4,5
p/st
Other appliances
732181
For gas fuel or for both gas and other fuels
73218110
With exhaust outlet
17
4,5
p/st
73218190
Other
17
4,5
p/st
732182
For liquid fuel
73218210
With exhaust outlet
17
4,5
p/st
73218290
Other
17
4,5
p/st
73218300
For solid fuel
17
4,5
p/st
73219000
Parts
17
4,5
—
7322
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
73221100
Of cast iron
17
5,1
—
73221900
Other
17
5,1
—
732290
Other
73229010
Air heaters and hot air distributors (excluding parts thereof), for use in civil aircraft
17
Free
—
73229090
Other
17
5,1
—
7323
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
73231000
Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like
17
5,1
—
Other
73239100
Of cast iron, not enamelled
17
5,1
—
73239200
Of cast iron, enamelled
17
5,1
—
732393
Of stainless steel
73239310
Articles for table use
17
5,1
—
73239390
Other
17
5,1
—
732394
Of iron (other than cast iron) or steel, enamelled
73239410
Articles for table use
17
5,1
—
73239490
Other
17
5,1
—
732399
Other
73239910
Articles for table use
17
5,1
—
Other
73239991
Varnished or painted
17
5,1
—
73239999
Other
17
5,1
—
7324
Sanitary ware and parts thereof, of iron or steel
732410
Sinks and wash basins, of stainless steel
73241010
For use in civil aircraft
17
Free
—
73241090
Other
17
4,6
—
Baths
73242100
Of cast iron, whether or not enamelled
17
5,1
p/st
73242900
Other
17
5,1
p/st
732490
Other, including parts
73249010
Sanitary ware (excluding parts thereof), for use in civil aircraft
17
Free
—
73249090
Other
17
5,1
—
7325
Other cast articles of iron or steel
732510
Of non-malleable cast iron
73251020
Step irons of a kind used in sewers
14
3,6
p/st
73251050
Surface and valve boxes
14
3,6
p/st
Other
73251091
For sewage, water, etc., systems
14
3,6
—
73251099
Other
14
3,6
—
Other
73259100
Grinding balls and similar articles for mills
18
48
—
732599
Other
73259910
Of malleable cast iron
14
3,8
—
Other
73259991
Container corner fittings
18
48
—
73259999
Other
18
4,8
—
7326
Other articles of iron or steel
Forged or stamped, but not further worked
73261100
Grinding balls and similar articles for mills
18
4,8
—
732619
Other
73261910
Open-die forged
18
4,8
—
73261990
Other
18
4,8
—
732620
Articles of iron or steel wire
73262010
For use in civil aircraft
18
Free
—
Other
73262030
Small cages and aviaries
18
4,8
—
73262050
Wire baskets
18
4,8
—
73262090
Other
18
4,8
—
732690
Other
73269010
Snuff boxes, cigarette cases, cosmetic and powder boxes and cases, and similar pocket articles
18
4,8
—
73269030
Ladders and steps
18
4,8
—
73269040
Pallets and similar platforms for handling goods
18
4,8
—
73269050
Reels for cables, piping and the like
18
4,8
—
73269060
Non-mechanical ventilators, guttering, hooks and like articles used in the building industry
18
4,8
—
73269070
Perforated buckets and similar articles of sheet used to filter water at the entrance to drains
18
4,8
—
73269080
Connectors for optical fibre cables
18
4,8
—
Other articles of iron or steel
73269091
Open-die forged
18
4,8
—
73269093
Closed-die forged
18
4,8
—
73269095
Sintered
18
4,8
—
73269097
Other
18
4,8
—

### Division: 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.

## 74 COPPER AND ARTICLES THEREOF

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
7401
Copper mattes; cement copper (precipitated copper)
74011000
Copper mattes
Free
Free
—
74012000
Cement copper (precipitated copper)
Free
Free
—
74020000
Unrefined copper; copper anodes for electrolytic refining
Free
Free
—
7403
Refined copper and copper alloys, unwrought
Refined copper
74031100
Cathodes and sections of cathodes
Free
Free
—
74031200
Wire-bars
Free
Free
—
74031300
Billets
Free
Free
—
74031900
Other
Free
Free
—
Copper alloys
74032100
Copper-zinc base alloys (brass)
Free
Free
—
74032200
Copper-tin base alloys (bronze)
Free
Free
—
74032300
Copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)
Free
Free
—
74032900
Other copper alloys (other than master alloys of heading No 7405)
Free
Free
—
740400
Copper waste and scrap
74040010
Of refined copper
Free
Free
—
Of copper alloys
74040091
Of copper-zinc base alloys (brass)
Free
Free
—
74040099
Other
Free
Free
—
74050000
Master alloys of copper
Free
Free
—
7406
Copper powders and flakes
74061000
Powders of non-lamellar structure
3
1,1
—
74062000
Powders of lamellar structure; flakes
14
5
—
7407
Copper bars, rods and profiles
74071000
Of refined copper
10
5,8
—
Of copper alloys
740721
Of copper-zinc base alloys (brass)
74072110
Bars and rods
10
5,8
—
74072190
Profiles
10
5,8
—
740722
Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)
74072210
Of copper-nickel base alloys (cupro-nickel)
10
5,8
—
74072290
Of copper-nickel-zinc base alloys (nickel silver)
10
5,8
—
74072900
Other
10
5,8
—
7408
Copper wire
Of refined copper
74081100
Of which the maximum cross-sectional dimension exceeds 6 mm
10
5,8
—
740819
Other
74081910
Of which the maximum cross-sectional dimension exceeds 0,5 mm
10
5,8
—
74081990
Of which the maximum cross-sectional dimension does not exceed 0,5 mm
10
5,8
—
Of copper alloys
74082100
Of copper-zinc base alloys (brass)
10
5,8
—
74082200
Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)
10
5,8
—
74082900
Other
10
5,8
—
7409
Copper plates, sheets and strip, of a thickness exceeding 0,15 mm
Of refined copper
74091100
In coils
10
5,8
—
74091900
Other
10
5,8
—
Of copper-zinc base alloys (brass)
74092100
In coils
10
5,8
—
74092900
Other
10
5,8
—
Of copper-tin base alloys (bronze)
74093100
In coils
10
5,8
—
74093900
Other
10
5,8
—
740940
Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)
74094010
Of copper-nickel base alloys (cupro-nickel)
10
5,8
—
74094090
Of copper-nickel-zinc base alloys (nickel silver)
10
5,8
—
740990
Of other copper alloys
74099010
In coils
10
5,8
—
74099090
Other
10
5,8
—
7410
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
74101100
Of refined copper
12
6,2
—
74101200
Of copper alloys
12
6,2
—
Backed
74102100
Of refined copper
12
6,2
—
74102200
Of copper alloys
12
6,2
—
7411
Copper tubes and pipes
741110
Of refined copper
Straight, of a wall thickness
74111011
Exceeding 0,6 mm
13
5,8
—
74111019
Not exceeding 0,6 mm
13
5,8
—
74111090
Other
13
5,8
—
Of copper alloys
741121
Of copper-zinc base alloys (brass)
74112110
Straight
13
5,8
—
74112190
Other
13
5,8
—
74112200
Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)
13
5,8
—
741129
Other
74112910
Straight
13
5,8
—
74112990
Other
13
5,8
—
7412
Copper tube or pipe fittings (for example, couplings, elbows, sleeves)
74121000
Of refined copper
15
6,2
—
74122000
Of copper alloys
15
6,2
—
741300
Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated
74130010
With fittings attached, for use in civil aircraft
13
Free
—
Other
74130091
Of refined copper
13
6,2
—
74130099
Of copper alloys
13
6,2
—
7414
Cloth (including endless bands), grill and netting, of copper wire; expanded metal, of copper
74141000
Endless bands, for machinery
12
6,1
—
741490
Other
74149010
Woven wire cloth
12
6,1
—
74149090
Other
12
6,1
—
7415
Nails, tacks, drawing pins, staples (other than those of heading No 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
74151000
Nails and tacks, drawing pins, staples and similar articles
13
6
—
Other articles, not threaded
74152100
Washers (including spring washers)
13
4,5
—
74152900
Other
13
4,5
—
Other threaded articles
74153100
Screws for wood
13
4,5
—
74153200
Other screws; bolts and nuts
13
4,5
—
74153900
Other
13
4,5
—
74160000
Copper springs
17
6
—
74170000
Cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof, of copper
15
6
—
7418
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
74181000
Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like
17
4,5
—
74182000
Sanitary ware and parts thereof
17
4,5
—
7419
Other articles of copper
74191000
Chain and parts thereof
18
4,5
—
Other
74199100
Cast, moulded, stamped or forged, but not further worked
18
4,5
—
74199900
Other
18
4,5
—

### Division: Note

## 1 In this chapter the following expressions have the meanings hereby assigned to them:

(a) Refined copper:
Metal containing at least 99,85 % by weight of copper;
or
Metal containing at least 97,5 % by weight of copper, provided that the content by weight of any other element does not exceed the limit specified in the following table:
Other elements
Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.
Elements
Limiting content % by weight
Ag
Silver
0,25
As
Arsenic
0,5
Cd
Cadmium
1,3
Cr
Chromium
1,4
Mg
Magnesium
0,8
Pb
Lead
1,5
S
Sulphur
0,7
Sn
Tin
0,8
Te
Tellurium
0,8
Zn
Zinc
1
Zr
Zirconium
0,3
Other elements, each
0,3
(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 within heading No 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 de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading No 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.
In the case of heading No 7414, however, the term ‘wire’ applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.
(g) Plates, sheets, strip and foil:
Flat-surfaced products (other than the unwrought products of heading No 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 products of other headings.
Heading Nos 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.
(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.

### Division: Subheading note

## 1 In this chapter the following expressions have the meanings hereby assigned to them:

(a) Copper-zinc base alloys (brasses):
Alloys of copper and zinc, with or without other elements. When other elements are present:
zinc predominates by weight over each of such other elements,
any nickel content by weight is less than 5 % (see copper-nickel-zinc alloys (nickel silvers)), and
any tin content by weight is less than 3 % (see copper-tin alloys (bronzes)).
(b) Copper-tin base alloys (bronzes):
Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight over each of such other elements, except that when the tin content is 3 % or more the zinc content by weight may exceed that of tin but must be less than 10 %.
(c) Copper-nickel-zinc base alloys (nickel silvers):
Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5 % or more by weight (see copper-zinc alloys (brasses)).
(d) Copper-nickel base alloys:
Alloys of copper and nickel, with or without other elements but in any case containing by weight not more than 1 % of zinc. When other elements are present, nickel predominates by weight over each of such other elements.

## 75 NICKEL AND ARTICLES THEREOF

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
7501
Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy
75011000
Nickel mattes
Free
Free
—
75012000
Nickel oxide sinters and other intermediate products of nickel metallurgy
Free
Free
—
7502
Unwrought nickel
75021000
Nickel, not alloyed
Free
Free
—
75022000
Nickel alloys
Free
Free
—
750300
Nickel waste and scrap
75030010
Of nickel, not alloyed
Free
Free
—
75030090
Of nickel alloys
Free
Free
—
75040000
Nickel powders and flakes
2
Free
—
7505
Nickel bars, rods, profiles and wire
Bars, rods and profiles
75051100
Of nickel, not alloyed
9
3,5
—
75051200
Of nickel alloys
9
4,1
—
Wire
75052100
Of nickel, not alloyed
9
3,5
—
75052200
Of nickel alloys
9
4,1
—
7506
Nickel plates, sheets, strip and foil
75061000
Of nickel, not alloyed
10
3,9
—
75062000
Of nickel alloys
10
4,6
—
7507
Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)
Tubes and pipes
75071100
Of nickel, not alloyed
12
4,2
—
75071200
Of nickel alloys
12
4,2
—
75072000
Tube or pipe fittings
13
3,5
—
750800
Other articles of nickel
75080010
Cloth, grill, netting and fencing, of nickel wire
16
3,7
—
75080090
Other
16
3,7
—

### Division: Note

## 1 In this chapter the following expressions have the meanings hereby assigned to them:

(a) Bars and rods:
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
(b) Profiles:
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
(c) Wire:
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width.
(d) Plates, sheets, strip and foil:
Flat-surfaced products (other than the unwrought products of heading No 7502), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including ‘modified rectangles’of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:
of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
Heading No 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:
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular, or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

### Division: Subheading note

## 1 In this chapter the following expressions have the meanings hereby assigned to them:

(a) Nickel, not alloyed:
Metal containing by weight at least 99 % of nickel plus cobalt, provided that:
(i) the cobalt content by weight does not exceed 1,5 %, and
(ii) the content by weight of any other element does not exceed the limit specified in the following table:
Other elements
Elements
Limiting content % by weight
Fe
Iron
0,5
O
Oxygen
0,4
Other elements, each
0,3
(b) Nickel alloys:
Metallic substances in which nickel predominates by weight over each of the other elements provided that:
(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 %.

## 76 ALUMINIUM AND ARTICLES THEREOF

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
7601
Unwrought aluminium
76011000
Aluminium, not alloyed
10
6
—
760120
Aluminium alloys
76012010
Primary
10
6
—
76012090
Secondary
10
6
—
760200
Aluminium waste and scrap
Waste
76020011
Turnings, shavings, chips, milling waste, sawdust and filings; waste of coloured, coated or bonded sheets and foil, of a thickness (excluding any backing) not exceeding 0,2 mm
Free
1,8
—
76020019
Other (including factory rejects)
5
2,6
—
76020090
Scrap
Free
Free
—
7603
Aluminium powders and flakes
76031000
Powders of non-lamellar structure
10
5,2
—
76032000
Powders of lamellar structure; flakes
21
6
—
7604
Aluminium bars, rods and profiles
760410
Of aluminium, not alloyed
76041010
Bars and rods
15
9,5
—
76041090
Profiles
15
9,5
—
Of aluminium alloys
76042100
Hollow profiles
19
9,5
—
760429
Other
76042910
Bars and rods
15
9,5
—
76042990
Profiles
15
9,5
—
7605
Aluminium wire
Of aluminium, not alloyed
76051100
Of which the maximum cross-sectional dimension exceeds 7 mm
15
9,5
—
76051900
Other
15
9,5
—
Of aluminium alloys
76052100
Of which the maximum cross-sectional dimension exceeds 7 mm
15
9,5
—
76052900
Other
15
9,5
—
7606
Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm
Rectangular (including square)
760611
Of aluminium, not alloyed
76061110
Painted, varnished or coated with plastics
15
9,5
—
Other, of a thickness of
76061191
Less than 3 mm
15
9,5
—
76061193
Not less than 3 mm but less than 6 mm
15
9,5
—
76061199
Not less than 6 mm
15
9,5
—
760612
Of aluminium alloys
76061210
Strip for Venetian blinds
15
9,5
—
Other
76061250
Painted, varnished or coated with plastics
15
9,5
—
Other, of a thickness of
76061291
Less than 3 mm
15
9,5
—
76061293
Not less than 3 mm but less than 6 mm
15
9,5
—
76061299
Not less than 6 mm
15
9,5
—
Other
76069100
Of aluminium, not alloyed
15
9,5
—
76069200
Of aluminium alloys
15
9,5
—
7607
Aluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm
Not backed
760711
Rolled but not further worked
76071110
Of a thickness of less than 0,021 mm
17
9,5
—
76071190
Of a thickness of not less than 0,021 mm but not more than 0,2 mm
17
9,5
—
760719
Other
76071910
Of a thickness of less than 0,021 mm
17
9,5
—
Of a thickness of not less than 0,021 mm but not more than 0,2 mm
76071991
Self-adhesive
17
9,5
—
76071999
Other
17
9,5
—
760720
Backed
76072010
Of a thickness (excluding any backing) of less than 0,021 mm
17
10
—
Of a thickness (excluding any backing) of not less than 0,021 mm but not more than 0,2 mm
76072091
Self-adhesive
17
9,5
—
76072099
Other
17
9,5
—
7608
Aluminium tubes and pipes
760810
Of aluminium, not alloyed
76081010
With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft
19
Free
—
76081090
Other
19
9,5
—
760820
Of aluminium alloys
76082010
With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft
19
Free
—
Other
76082030
Welded
19
9,5
—
Other
76082091
Not further worked than extruded
19
9,5
—
76082099
Other
19
9,5
—
76090000
Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)
20
7
—
7610
Aluminium structures (excluding prefabricated buildings of heading No 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
76101000
Doors, windows and their frames and thresholds for doors
19
6,8
—
761090
Other
76109010
Bridges and bridge-sections, towers and lattice masts
19
7
—
76109090
Other
19
6,8
—
76110000
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
19
6,8
—
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
76121000
Collapsible tubular containers
19
6,8
—
761290
Other
76129010
Rigid tubular containers
19
6,8
—
76129020
Containers of a kind used for aerosols
19
6,8
p/st
Other, with a capacity of
76129091
50 litres or more
19
6,8
—
76129098
Less than 50 litres
19
6,8
—
76130000
Aluminium containers for compressed or liquefied gas
21
6,8
—
7614
Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated
76141000
With steel core
19
6,8
—
76149000
Other
19
6,8
—
7615
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
761510
Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like
76151010
Cast
20
6,8
—
76151090
Other
20
6,8
—
76152000
Sanitary ware and parts thereof
20
6,8
—
7616
Other articles of aluminium
76161000
Nails, tacks, staples (other than those of heading No 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles
16
6,8
—
761690
Other
76169010
Knitting needles and crochet hooks
19
6,8
—
76169030
Cloth, grill, netting and fencing
19
6,8
—
Other
76169091
Cast
19
6,8
—
76169099
Other
19
6,8
—

### Division: Note

## 1 In this chapter the following expressions have the meanings hereby assigned to them:

(a) Bars and rods:
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings;
(b) Profiles:
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings;
(c) Wire:
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width;
(d) Plates, sheets, strip and foil:
Flat-surfaced products (other than the unwrought products of heading No 7601), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including ‘modified rectangles’ of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:
of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
Heading Nos 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:
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

### Division: Subheading note

## 1 In this chapter the following expressions have the meanings hereby assigned to them:

(a) Aluminium, not alloyed:
Metal containing by weight at least 99 % of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following table:
Other elements
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 %.
Element
Limiting content % by weight
Fe + Si (iron plus silicon)
1
Other elements, each
0,1
(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 %.

## 78 LEAD AND ARTICLES THEREOF

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
7801
Unwrought lead
78011000
Refined lead
4,5 MIN 1,1 Ecu/100 kg/net
3
—
Other
78019100
Containing by weight antimony as the principal other element
4,5 MIN 1,1 Ecu/100 kg/net
3
—
780199
Other
78019910
For refining, containing 0,02 % or more by weight of silver (bullion lead)
4,5
Free
—
Other
78019991
Lead alloys
4,5 MIN 1,1 Ecu/100 kg/net
3
—
78019999
Other
4,5 MIN 1,1 Ecu/100 kg/net
3
—
780200
Lead waste and scrap
78020010
From accumulators
Free
Free
—
78020090
Other
Free
Free
—
78030000
Lead bars, rods, profiles and wire
10
7,4
—
7804
Lead plates, sheets, strip and foil; lead powders and flakes
Plates, sheets, strip and foil
78041100
Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0,2 mm
12
7,4
—
78041900
Other
10
7,4
—
78042000
Powders and flakes
5
1,8
—
78050000
Lead tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)
13
8,2
—
780600
Other articles of lead
78060010
Containers with an anti-radiation lead covering, for the transport or storage of radioactive materials (Euratom)
12
4,8
—
78060090
Other
17
7,4
—

### Division: Note

## 1 In this chapter the following expressions have the meanings hereby assigned to them:

(a) Bars and rods:
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
(b) Profiles:
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
(c) Wire:
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width.
(d) Plates, sheets, strip and foil:
Flat-surfaced products (other than the unwrought products of heading No 7801), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including ‘modified rectangles’1 of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:
of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
Heading No 7804 applies inter alia to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.
(e) Tubes and pipes:
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

### Division: 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:
Other elements
Element
Limiting content % by weight
Ag
Silver
0,02
As
Arsenic
0,005
Bi
Bismuth
0,05
Ca
Calcium
0,002
Cd
Cadmium
0,002
Cu
Copper
0,08
Fe
Iron
0,002
S
Sulphur
0,002
Sb
Antimony
0,005
Sn
Tin
0,005
Zn
Zinc
0,002
Other (for example Te), each
0,001

## 79 ZINC AND ARTICLES THEREOF

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
7901
Unwrought zinc
Zinc, not alloyed
79011100
Containing by weight 99,99 % or more of zinc
4,5 MIN 1,1 Ecu/100 kg/net
3
—
790112
Containing by weight less than 99,99 % of zinc
79011210
Containing by weight 99,95 % or more but less than 99,99 % of zinc
4,5 MIN 1,1 Ecu/100 kg/net
3
—
79011230
Containing by weight 98,5 % or more but less than 99,95 % of zinc
4,5 MIN 1,1 Ecu/100 kg/net
3
—
79011290
Containing by weight 97,5 % or more but less than 98,5 % of zinc
4,5 MIN 1,1 Ecu/100 kg/net
3
—
79012000
Zinc alloys
4,5 MIN 1,1 Ecu/100 kg/net
3
—
79020000
Zinc waste and scrap
Free
Free
—
7903
Zinc dust, powders and flakes
79031000
Zinc dust
7
4
—
79039000
Other
7
4
—
79040000
Zinc bars, rods, profiles and wire
10
7,4
—
79050000
Zinc plates, sheets, strip and foil
10
7,4
—
79060000
Zinc tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)
14
7,4
—
7907
Other articles of zinc
79071000
Gutters, roof capping, skylight frames and other fabricated building components
14
6,6
—
79079000
Other
16
6,6
—

### Division: Note

## 1 In this chapter the following expressions have the meanings hereby assigned to them:

(a) Bars and rods:
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
(b) Profiles:
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
(c) Wire:
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width.
(d) Plates, sheets, strip and foil:
Flat-surfaced products (other than the unwrought products of heading No 7901), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including ‘modified rectangles’ of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:
of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
Heading No 7905 applies inter alia to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.
(e) Tubes and pipes:
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

### Division: Subheading note

## 1 In this chapter the following expressions have the meanings hereby assigned to them:

(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 nm (microns) mesh. It must contain at least 85 % by weight of metallic zinc.

## 80 TIN AND ARTICLES THEREOF

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
8001
Unwrought tin
80011000
Tin, not alloyed
Free
Free
—
80012000
Tin alloys
Free
Free
—
80020000
Tin waste and scrap
Free
Free
—
80030000
Tin bars, rods, profiles and wire
8
2,6
—
80040000
Tin plates, sheets and strip, of a thickness exceeding 0,2 mm
8
2
—
8005
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
80051000
Foil
10
3,2
—
80052000
Powders and flakes
7
2,3
—
80060000
Tin tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)
10
3,6
—
80070000
Other articles of tin
16
4,2
—

### Division: Note

## 1 In this chapter the following expressions have the meanings hereby assigned to them:

(a) Bars and rods:
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
(b) Profiles:
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
(c) Wire:
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width.
(d) Plates, sheets, strip and foil:
Flat-surfaced products (other than the unwrought products of heading No 8001), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including ‘modified rectangles’ of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:
of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
Heading Nos 8004 and 8005 apply inter alia to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.
(e) Tubes and pipes:
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

### Division: 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:
Other elements
Element
Limiting content % by weight
Bi
Bismuth
0,1
Cu
Copper
0,4
(b) Tin alloys:
Metallic substances in which tin predominates by weight over each of the other elements, provided that:
(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.

## 81 OTHER BASE METALS; CERMETS; ARTICLES THEREOF

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
8101
Tungsten (wolfram) and articles thereof, including waste and scrap
81011000
Powders
6
5,8
—
Other
810191
Unwrought tungsten, including bars and rods obtained simply by sintering; waste and scrap
81019110
Unwrought tungsten, including bars and rods obtained simply by sintering
6
5,8
—
81019190
Waste and scrap
6
4,8
—
81019200
Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil
10
7,6
—
81019300
Wire
10
7,6
—
81019900
Other
13
9,4
—
8102
Molybdenum and articles thereof, including waste and scrap
81021000
Powders
6
5,6
—
Other
810291
Unwrought molybdenum, including bars and rods obtained simply by sintering; waste and scrap
81029110
Unwrought molybdenum, including bars and rods obtained simply by sintering
6
4,6
—
81029190
Waste and scrap
6
4
—
81029200
Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil
10
7,4
—
81029300
Wire
10
8
—
81029900
Other
13
9,4
—
8103
Tantalum and articles thereof, including waste and scrap
810310
Unwrought tantalum, including bars and rods obtained simply by sintering; waste and scrap; powders
81031010
Unwrought tantalum, including bars and rods obtained simply by sintering; powders
4
2
—
81031090
Waste and scrap
4
2
—
810390
Other
81039010
Bars and rods, other than those obtained simply by sintering, profiles, wire, plates, sheets, strip and foil
8
4,1
—
81039090
Other
11
5,4
—
8104
Magnesium and articles thereof, including waste and scrap
Unwrought magnesium
81041100
Containing at least 99,8 % by weight of magnesium
10
5,3
—
81041900
Other
10
5
—
81042000
Waste and scrap
Free
Free
—
81043000
Raspings, turnings and granules, graded according to size; powders
14
5
—
81049000
Other
14
5
—
8105
Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap
810510
Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; waste and scrap; powders
81051010
Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders
Free
Free
—
81051090
Waste and scrap
Free
Free
—
81059000
Other
7
3,6
—
810600
Bismuth and articles thereof, including waste and scrap
81060010
Unwrought bismuth; waste and scrap; powders
Free
Free
—
81060090
Other
9
3,2
—
8107
Cadmium and articles thereof, including waste and scrap
810710
Unwrought cadmium; waste and scrap; powders
81071010
Unwrought cadmium; powders
5
3,5
—
81071090
Waste and scrap
5
3,2
—
81079000
Other
9
5,6
—
8108
Titanium and articles thereof, including waste and scrap
810810
Unwrought titanium; waste and scrap; powders
81081010
Unwrought titanium; powders
6
5
—
81081090
Waste and scrap
6
5
—
810890
Other
81089010
Tubes and pipes, with attached fittings, suitable for conducting gases or liquids, for use in civil aircraft
10
Free
—
Other
81089030
Bars, rods, profiles and wire
10
7
—
81089050
Plates, sheets, strip and foil
10
7
—
81089070
Tubes and pipes
10
7
—
81089090
Other
10
7
—
8109
Zirconium and articles thereof, including waste and scrap
810910
Unwrought zirconium; waste and scrap; powders
81091010
Unwrought zirconium; powders
6
5
—
81091090
Waste and scrap
6
4
—
81099000
Other
10
9
—
811000
Antimony and articles thereof, including waste and scrap
Unwrought antimony; waste and scrap; powders
81100011
Unwrought antimony; powders
8
7,8
—
81100019
Waste and scrap
8
6,4
—
81100090
Other
10
7,8
—
811100
Manganese and articles thereof, including waste and scrap
Unwrought manganese; waste and scrap; powders
81110011
Unwrought manganese; powders
7
3,6
—
81110019
Waste and scrap
7
3,6
—
81110090
Other
10
6,2
—
8112
Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap
Beryllium
811211
Unwrought; waste and scrap; powders
81121110
Unwrought; powders
3
1,4
—
81121190
Waste and scrap
3
1,4
—
81121900
Other
8
3,6
—
811220
Chromium
Unwrought; waste and scrap; powders
81122010
Alloys containing more than 10 % by weight of nickel
Free
Free
—
Other
81122031
Unwrought; powders
6
4,6
—
81122039
Waste and scrap
6
4
—
81122090
Other
8
6,6
—
811230
Germanium
81123020
Unwrought; powders
6
4,5
—
81123040
Waste and scrap
6
3,6
—
81123090
Other
10
7
—
811240
Vanadium
Unwrought; waste and scrap; powders
81124011
Unwrought; powders
4
1,8
—
81124019
Waste and scrap
4
1,8
—
81124090
Other
9
4,7
—
Other
811291
Unwrought; waste and scrap; powders
81129110
Hafnium (celtium)
4
3,4
—
Niobium (columbium); rhenium
81129131
Unwrought; powders
6
4,6
—
81129139
Waste and scrap
6
4
—
Gallium; indium; thallium
81129150
Waste and scrap
4
1,8
—
Other
81129181
Indium
4
2,2
—
81129189
Gallium; thallium
4
1,7
—
811299
Other
81129910
Hafnium (celtium)
9
7,4
—
81129930
Niobium (columbium); rhenium
10
9
—
81129990
Gallium; indium; thallium
10
3,6
—
811300
Cermets and articles thereof, including waste and scrap
81130020
Unwrought
4
6,8
—
81130040
Waste and scrap
4
6
—
81130090
Other
12
7
—

### Division: 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.

## 82 TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
8201
Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and primers of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and and other tools of a kind used in agriculture, horticulture or forestry
82011000
Spades and shovels
15
3,9
—
82012000
Forks
15
3,9
—
82013000
Mattocks, picks, hoes and rakes
15
3,9
—
82014000
Axes, bill hooks and similar hewing tools
15
3,9
—
82015000
Secateurs and similar one-handed pruners and shears (including poultry shears)
16
4,8
—
82016000
Hedge shears, two-handed pruning shears and similar two-handed shears
15
3,9
—
82019000
Other hand tools of a kind used in agriculture, horticulture or forestry
15
3,9
—
8202
Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)
82021000
Hand saws
15
5
—
820220
Band saw blades
82022010
For working metal
15
5
—
82022090
For working other materials
15
5
—
Circular saw blades (including slitting or slotting saw blades)
820231
With working part of steel
82023110
With inserted teeth or segments
16
5,5
—
Other
For working metal, of diameter
82023151
Not exceeding 315 mm
16
5,5
—
82023159
Exceeding 315 mm
16
5,5
—
82023190
For working other materials
16
5,5
—
820232
With working part of other materials
82023210
With inserted teeth or segments
16
5,5
—
82023290
Other
16
5,5
—
82024000
Chain saw blades
16
3,5
—
Other saw blades
82029100
Straight saw blades, for working metal
16
6,2
—
820299
Other
With working part of steel
82029911
For working metal
16
5,5
—
82029919
For working other materials
16
5,5
—
82029990
With working part of other materials
16
5,5
—
8203
Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools
82031000
Files, rasps and similar tools
13
3,4
—
820320
Pliers (including cutting pliers), pincers, tweezers and similar tools
82032010
Tweezers
15
4,3
—
82032090
Other
15
4,3
—
82033000
Metal cutting shears and similar tools
15
4,3
—
82034000
Pipe-cutters, bolt croppers, perforating punches and similar tools
15
4,3
—
8204
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
82041100
Non-adjustable
15
4,3
—
82041200
Adjustable
15
4,3
—
82042000
Interchangeable spanner sockets, with or without handles
15
4,3
—
8205
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
82051000
Drilling, threading or tapping tools
16
4
—
82052000
Hammers and sledge hammers
16
4,4
—
82053000
Planes, chisels, gouges and similar cutting tools for working wood
16
4,4
—
82054000
Screwdrivers
16
4,4
—
Other hand tools (including glaziers' diamonds)
82055100
Household tools
16
4,4
—
820559
Other
82055910
Tools for masons, moulders, cement workers, plasterers and painters
16
4,4
—
82055930
Cartridge operated riveting, wallplugging, etc., tools
16
4,2
—
82055990
Other
16
4,2
—
82056000
Blow lamps
16
4,2
—
82057000
Vices, clamps and the like
16
4,4
—
82058000
Anvils; portable forges; hand or pedal-operated grinding wheels with frameworks
16
4,2
—
82059000
Sets of articles of two or more of the foregoing subheadings
16
4,4
—
82060000
Tools of two or more of heading Nos 8202 to 8205, put up in sets for retail sale
12
4,4
—
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
82071100
With working part of sintered metal carbide or cermets
13
4,2
—
820712
With working part of other material
82071210
Of diamond or agglomerated diamond
9
4,6
—
82071290
Of other materials
13
4,2
—
820720
Dies for drawing or extruding metal
82072010
With working part of diamond or agglomerated diamond
9
4,6
—
With working part of other materials
82072091
Of sintered metal carbide
13
4,2
—
82072099
Of other materials
13
4,2
—
820730
Tools for pressing, stamping or punching
82073010
For working metal
13
4,2
—
82073090
Other
13
4,2
—
820740
Tools for tapping or threading
For working metal
Tools for tapping, with working part
82074011
Of sintered metal carbide
13
4,2
—
82074019
Of other materials
13
4,2
—
Tools for threading, with working part
82074031
Of sintered metal carbide
13
4,2
—
82074039
Of other materials
13
4,2
—
82074090
Other
13
4,2
—
820750
Tools for drilling, other than for rock drilling
82075010
With working part of diamond or agglomerated diamond
9
4,6
—
With working part of other materials
82075030
Masonry drills
13
4,2
—
Other
For working metal, with working part
82075050
Of sintered metal carbide
13
4,2
—
82075060
Of high speed steel
13
4,2
—
82075070
Of other materials
13
4,2
—
82075090
Other
13
4,2
—
820760
Tools for boring or broaching
82076010
With working part of diamond or agglomerated diamond
9
4,6
—
With working part of other materials
Tools for boring
For working metal, with working part
82076031
Of sintered metal carbide
13
4,2
—
82076039
Of other materials
13
4,2
—
82076050
Other
13
4,2
—
Tools for broaching
For working metal, with working part
82076071
Of sintered metal carbide
13
4,2
—
82076079
Of other materials
13
4,2
—
82076090
Other
13
4,2
—
820770
Tools for milling
For working metal, with working part
82077010
Of sintered metal carbide
13
4,2
—
Of other materials
82077031
Shank type
13
4,2
—
82077035
Hobs
13
4,2
—
82077038
Other
13
4,2
—
82077090
Other
13
4,2
—
820780
Tools for turning
For working metal, with working part
82078011
Of sintered metal carbide
13
4,2
—
82078015
Of diamond or agglomerated diamond
13
4,2
—
82078018
Of other materials
13
4,2
—
82078090
Other
13
4,2
—
820790
Other interchangeable tools
82079010
With working part of diamond or agglomerated diamond
9
4,6
—
With working part of other materials
82079030
Screwdriver bits
13
4,2
—
82079050
Gear-cutting tools
13
4,2
—
Other, with working part
Of sintered metal carbide
82079071
For working metal
13
4,2
—
82079078
Other
13
4,2
—
Of other materials
82079091
For working metal
13
4,2
—
82079099
Other
13
4,2
—
8208
Knives and cutting blades, for machines or for mechanical appliances
82081000
For metal working
13
3,4
—
82082000
For wood working
13
3,4
—
820830
For kitchen appliances or for machines used by the food industry
82083010
Circular knives
13
3,4
—
82083090
Other
13
3,4
—
82084000
For agricultural, horticultural or forestry machines
13
3,4
—
82089000
Other
13
3,4
—
820900
Plates, sticks, tips and the like for tools, unmounted, of sintered metal carbides or cermets
82090020
Indexable inserts
14
4,5
—
82090080
Other
14
4,5
—
82100000
Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink
17
4,5
—
8211
Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208, and blades therefor
82111000
Sets of assorted articles
17
15,3
—
Other
821191
Table knives having fixed blades
82119110
Handles of base metal therefor
19
4,6
—
82119130
Table knives with handle and blade of stainless steel
17
15,3
—
82119180
Other
17
15,3
—
821192
Other knives having fixed blades
82119210
Handles of base metal therefor
19
4,6
—
82119290
Other
17
15,3
—
821193
Knives having other than fixed blades
82119310
Handles of base metal therefor
19
4,6
—
82119390
Other
17
15,3
—
82119400
Blades
17
10,9
—
8212
Razors and razor blades (including razor blade blanks in strips)
821210
Razors
82121010
Safety razors with non-replaceable blades
17
4,5
p/st
82121090
Other
17
4,5
p/st
82122000
Safety razor blades, including razor blade blanks in strips
16
4,5
1 000 p/st
82129000
Other parts
16
4,5
—
82130000
Scissors, tailors' shears and similar shears, and blades therefor
17
7,2
—
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)
82141000
Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor
16
5
—
82142000
Manicure or pedicure sets and instruments (including nail files)
16
5
—
82149000
Other
16
5
—
8215
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
821510
Sets of assorted articles containing at least one article plated with precious metal
82151020
Containing only articles plated with precious metal
19
7,3
—
Other
82151030
Of stainless steel
19
15,3
—
82151080
Other
19
7,3
—
821520
Other sets of assorted articles
82152010
Of stainless steel
19
15,3
—
82152090
Other
19
7,3
—
Other
82159100
Plated with precious metal
19
7,3
—
821599
Other
82159910
Of stainless steel
19
15,3
—
82159990
Other
19
7,3
—

### Division: Notes

## 1 Apart from blowlamps, portable forges, grinding wheels with frameworks, manicure and pedicure sets, and goods of heading No 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 No 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 No 8510.

## 3 

Sets consisting of one or more knives of heading No 8211 and at least an equal number of articles of heading No 8215 are to be classified in heading No 8215.

## 83 MISCELLANEOUS ARTICLES OF BASE METAL

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
8301
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
83011000
Padlocks
17
5
—
83012000
Locks of a kind used for motor vehicles
17
5
—
83013000
Locks of a kind used for furniture
17
5
—
830140
Other locks
Locks of a kind used for doors of buildings
83014011
Cylinder
17
5
—
83014019
Other
17
5
—
83014090
Other locks
17
5
—
83015000
Clasps and frames with clasps, incorporating locks
17
5
—
83016000
Parts
17
5
—
83017000
Keys presented separately
17
5
—
8302
Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal
830210
Hinges
83021010
For use in civil aircraft
17
Free
—
83021090
Other
17
4,5
—
830220
Castors
83022010
For use in civil aircraft
17
Free
—
83022090
Other
17
4,5
—
83023000
Other mountings, fittings and similar articles suitable for motor vehicles
17
4,5
—
Other mountings, fittings and similar articles
83024100
Suitable for buildings
17
4,5
—
830242
Other, suitable for furniture
83024210
For use in civil aircraft
17
Free
—
83024290
Other
17
4,5
—
830249
Other
83024910
For use in civil aircraft
17
Free
—
83024990
Other
17
4,5
—
83025000
Hat-racks, hat-pegs, brackets and similar fixtures
17
4,5
—
830260
Automatic door closers
83026010
For use in civil aircraft
17
Free
—
83026090
Other
17
4,5
—
830300
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
83030010
Armoured or reinforced safes and strong-boxes
17
5
p/st
83030030
Armoured or reinforced doors and safe deposit lockers for strong-rooms
17
5
—
83030090
Cash or deed boxes and the like
17
5
—
83040000
Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading No 9403
16
4,8
—
8305
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
83051000
Fittings for loose-leaf binders or files
19
4,6
—
83052000
Staples in strips
17
4,3
—
83059000
Other, including parts
19
4,6
—
8306
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
83061000
Bells, gongs and the like
18
Free
—
Statuettes and other ornaments
83062100
Plated with precious metal
18
Free
—
830629
Other
83062910
Of copper
18
Free
—
83062990
Of other base metal
18
Free
—
83063000
Photograph, picture or similar frames; mirrors
19
5,3
—
8307
Flexible tubing of base metal, with or without fittings
830710
Of iron or steel
83071010
With fittings attached, for use in civil aircraft
17
Free
—
83071090
Other
17
4,5
—
830790
Of other base metal
83079010
With fittings attached, for use in civil aircraft
17
Free
—
83079090
Other
17
4,5
—
8308
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
83081000
Hooks, eyes and eyelets
16
4,2
—
83082000
Tubular or bifurcated rivets
16
4,2
—
83089000
Other, including parts
16
4,2
—
8309
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
83091000
Crown corks
18
4,5
—
830990
Other
83099010
Capsules of lead; capsules of aluminium of a diameter exceeding 21 mm
18
5,9
—
83099090
Other
18
4,5
—
83100000
Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading No 9405
19
4,6
—
8311
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
831110
Coated electrodes of base metal, for electric arc-welding
83111010
Welding electrodes cored with iron or steel and coated with refractory material
15
5,5
—
83111090
Other
15
4,6
—
83112000
Cored wire of base metal, for electric arc-welding
15
4,6
—
83113000
Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame
15
4,6
—
83119000
Other, including parts
15
4,6
—

### Division: Notes

## 1 

For the purposes of this chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading No 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 No 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 wheels or tyre fitted thereto is less than 30 mm.

### 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

### Division: Notes

## 1 This section does not cover:

(a) transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanized rubber (heading No 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 No 4016);
(b) articles of leather or of composition leather (heading No 4204) or of furskin (heading No 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 of textile material (heading No 5910) or other articles of textile material for technical uses (heading No 5911);
(f) precious or semi-precious stones (natural, synthetic or reconstructed) of heading Nos 7102 to 7104, or articles wholly of such stones of heading No 7116, except unmounted worked sapphires and diamonds for styli (heading No 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 No 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 No 8207 or brushes of a kind used as parts of machines of heading No 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 No 6804 or 6909); or
(p) articles of Chapter 95.

## 2 Subject to note 1 to this section, note 1 to Chapter 84 and to note 1 to Chapter 85, parts of machines (not being parts of the articles of heading No 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 Chapters 84 or 85 (other than heading Nos 8485 and 8548) are in all cases to be classified within 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 No 8479 or 8543) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of heading Nos 8517 and 8525 to 8528 are to be classified within heading No 8517.
(c) All other parts are to be classified within heading No 8485 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 adapted for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.

## 4 

Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intented to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or 85, then the whole falls to be classified within 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.

### Division: 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.

## 3 

The provisions of general rule 2 (a) are also applicable, at the request of the declarant and subject to conditions stipulated by the competent authorities, to machines imported in split consignments.

## 4 

Tractors coupled, even by means of special devices, to machines and mechanical appliances of this section are in all cases to be classified separately (heading No 8701).

## 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
8401
Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation
84011000
Nuclear reactors (Euratom)
10
6,1
—
84012000
Machinery and apparatus for isotopic separation, and parts thereof (Euratom)
11
4
—
84013000
Fuel elements (cartridges), non-irradiated (Euratom)
10
5,7
gi F/S
840140
Parts of nuclear reactors (Euratom)
84014010
Of open-die forged steel
10
5,7
—
84014090
Other
10
5,7
—
8402
Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers
Steam or other vapour generating boilers
84021100
Watertube boilers with a steam production exceeding 45 tonnes per hour
14
4,9
—
84021200
Watertube boilers with a steam production not exceeding 45 tonnes per hour
14
4,9
—
840219
Other vapour generating boilers, including hybrid boilers
84021910
Firetube boilers
14
4,9
—
84021990
Other
14
4,9
—
84022000
Super-heated water boilers
14
4,9
—
84029000
Parts
14
4,9
—
8403
Central heating boilers other than those of heading No 8402
840310
Boilers
84031010
Of cast iron
17
5
—
84031090
Other
17
5
—
840390
Parts
84039010
Of cast iron
17
5
—
84039090
Other
17
5
—
8404
Auxiliary plant for use with boilers of heading No 8402 or 8403 (for example, economizers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units
84041000
Auxiliary plant for use with boilers of heading No 8402 or 8403
14
5
—
84042000
Condensers for steam or other vapour power units
14
4,9
—
84049000
Parts
14
5
—
8405
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
84051000
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
14
3,6
—
84059000
Parts
14
3,6
—
8406
Steam turbines and other vapour turbines
Turbines
84061100
For marine propulsion
13
4,5
—
840619
Other
Steam turbines for electricity generation, of a power
84061911
Not exceeding 10 000 kW
13
4,5
—
84061913
Exceeding 10 000 kW but not exceeding 40 000 kW
13
4,5
—
84061918
Exceeding 40 000 kW
13
4,5
—
84061990
Other
13
4,5
—
840690
Parts
84069010
Stator blades, rotors and their blades
13
4,5
—
84069090
Other
13
4,5
—
8407
Spark-ignition reciprocating or rotary internal combustion piston engines
840710
Aircraft engines
84071010
For use in civil aircraft
15
Free
p/st
84071090
Other
15
3,5
p/st
Marine propulsion engines
840721
Outboard motors
84072110
Of a cylinder capacity not exceeding 325 cm3
18
9,2
p/st
Of a cylinder capacity exceeding 325 cm3
84072191
Of a power not exceeding 30 kW
18
6,4
p/st
84072199
Of a power exceeding 30 kW
18
6,4
p/st
840729
Other
84072920
Of a power not exceeding 200 kW
18
6,4
p/st
84072980
Of a power exceeding 200 kW
18
6,4
p/st
Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87
84073100
Of a cylinder capacity not exceeding 50 cm3
22
5,2
p/st
840732
Of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3
84073210
Of a cylinder capacity exceeding 50 cm3 but not exceeding 125 cm3
22
5,2
p/st
84073290
Of a cylinder capacity exceeding 125 cm3 but not exceeding 250 cm3
22
5,2
p/st
840733
Of a cylinder capacity exceeding 250 cm3 but not exceeding 1 000 cm3
84073310
For the industrial assembly of: pedestrian-controlled tractors of subheading 8701 10; motor vehicles of heading Nos 8703, 8704 and 8705
18
4,5
p/st
84073390
Other
18
6,1
p/st
840734
Of a cylinder capacity exceeding 1 000 cm3
84073410
For the industrial assembly of:
pedestrian-controlled tractors of subheading 8701 10;
motor vehicles of heading No 8703;
motor vehicles of heading No 8704 with an engine of a cylinder capacity of less than 2 800 cm3;
motor vehicles of heading No 8705
18
4,5
p/st
Other
84073430
Used
18
6,4
p/st
New, of a cylinder capacity
84073491
Not exceeding 1 500 cm3
18
6,4
p/st
84073499
Exceeding 1 500 cm3
18
6,4
p/st
840790
Other engines
84079010
Of a cylinder capacity not exceeding 250 cm3
22
5,2
p/st
Of a cylinder capacity exceeding 250 cm3
84079050
For the industrial assembly of:
pedestrian-controlled tractors of subheading 8701 10;
motor vehicles of heading No 8703;
motor vehicles of heading No 8704 with an engine of a cylinder capacity of less than 2 800 cm3;
motor vehicles of heading No 8705
18
4,5
p/st
Other
84079080
Of a power not exceeding 10 kW
18
6,4
p/st
84079090
Of a power exceeding 10 kW
18
6,4
p/st
8408
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
840810
Marine propulsion engines
Used
84081011
For sea-going vessels of heading Nos 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 00 10
8
Free
p/st
84081019
Other
8
4,8
p/st
New, of a power
Not exceeding 15 kW
84081022
For sea-going vessels of heading Nos 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 00 10
8
Free
p/st
84081024
Other
8
4,8
p/st
Exceeding 15 kW but not exceeding 50 kW
84081026
For sea-going vessels of heading Nos 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 00 10
8
Free
p/st
84081028
Other
8
4,8
p/st
Exceeding 50 kW but not exceeding 100 kW
84081031
For sea-going vessels of heading Nos 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 00 10
8
Free
p/st
4081039
Other
8
4,8
p/st
Exceeding 100 kW but not exceeding 200 kW
4081041
For sea-going vessels of heading Nos 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 00 10
8
Free
p/st
84081049
Other
8
4,8
p/st
Exceeding 200 kW but not exceeding 300 kW
84081051
For sea-going vessels of heading Nos 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 00 10
8
Free
p/st
84081059
Other
8
4,8
p/st
Exceeding 300 kW but not exceeding 500 kW
84081061
For sea-going vessels of heading Nos 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 00 10
8
Free
p/st
84081069
Other
8
4,8
p/st
Exceeding 500 kW but not exceeding 1 000 kW
84081071
For sea-going vessels of heading Nos 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 00 10
8
Free
p/st
84081079
Other
8
4,8
p/st
Exceeding 1 000 kW but not exceeding 5 000 kW
84081081
For sea-going vessels of heading Nos 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 00 10
8
Free
p/st
84081089
Other
8
4,8
p/st
Exceeding 5 000 kW
84081091
For sea-going vessels of heading Nos 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 00 10
8
Free
p/st
84081099
Other
8
4,8
p/st
840820
Engines of a kind used for the propulsion of vehicles of Chapter 87
84082010
For the industrial assembly of:
pedestrian-controlled tractors of subheading 8701 10;
motor vehicles of heading No 8703;
motor vehicles of heading No 8704 with an engine of a cylinder capacity of less than 2 500 cm3;
motor vehicles of heading No 8705
18
4,5
p/st
Other
For wheeled agricultural or forestry tractors, of a power
84082031
Not exceeding 50 kW
18
6,4
p/st
84082035
Exceeding 50 kW but not exceeding 100 kW
18
6,4
p/st
84082037
Exceeding 100 kW
18
6,4
p/st
or other vehicles of Chapter 87, of a power
84082051
Not exceeding 50 kW
18
6,4
p/st
84082055
Exceeding 50 kW but not exceeding 100 kW
18
6,4
p/st
84082057
Exceeding 100 kW but not exceeding 200 kW
18
6,4
p/st
84082099
Exceeding 200 kW
18
6,4
p/st
840890
Other engines
84089010
For use in civil aircraft
18
Free
p/st
Other
84089021
For rail traction
18
6,4
p/st
Other
84089029
Used
18
6,4
p/st
New, of a power
84089031
Not exceeding 15 kW
18
6,4
p/st
84089033
Exceeding 15 kW but not exceeding 30 kW
18
6,4
p/st
84089036
Exceeding 30 kW but not exceeding 50 kW
18
6,4
p/st
84089037
Exceeding 50 kW but not exceeding 100 kW
18
6,4
p/st
84089051
Exceeding 100 kW but not exceeding 200 kW
18
6,4
p/st
84089055
Exceeding 200 kW but not exceeding 300 kW
18
6,4
p/st
84089057
Exceeding 300 kW but not exceeding 500 kW
18
6,4
p/st
84089071
Exceeding 500 kW but not exceeding 1 000 kW
18
6,4
p/st
84089075
Exceeding 1 000 kW but not exceeding 5 000 kW
18
6,4
p/st
84089099
Exceeding 5 000 kW
18
6,4
p/st
8409
Parts suitable for use solely or principally with the engines of heading No 8407 or 8408
840910
For aircraft engines
84091010
For engines for use in civil aircraft
12
Free
—
84091090
Other
12
1,7
—
Other
84099100
Suitable for use solely or principally with spark-ignition internal combustion piston engines
16
4,5
—
84099900
Other
16
4,5
—
8410
Hydraulic turbines, water wheels, and regulators therefor
Hydraulic turbines and water wheels
84101100
Of a power not exceeding 1 000 kW
15
6
—
84101200
Of a power exceeding 1 000 kW but not exceeding 10 000 kW
15
6
—
84101300
Of a power exceeding 10 000 kW
15
6
—
841090
Parts, including regulators
84109010
Of cast iron or cast steel
15
6
—
84109090
Other
15
6
—
8411
Turbo-jets, turbo-propellers and other gas turbines
Turbo-jets
841111
Of a thrust not exceeding 25 kN
84111110
For use in civil aircraft
12
Free
p/st
84111190
Other
12
4,4
p/st
841112
Of a thrust exceeding 25 kN
For use in civil aircraft
84111211
Of a thrust exceeding 25 kN but not exceeding 44 kN
12
Free
p/st
84111213
Of a thrust exceeding 44 kN but not exceeding 132 kN
12
Free
p/st
84111219
Of a thrust exceeding 132 kN
12
Free
p/st
84111290
Other
12
3,8
p/st
Turbo-propellers
841121
Of a power not exceeding 1 100 kW
84112110
For use in civil aircraft
12
Free
p/st
84112190
Other
15
5,1
p/st
841122
Of a power exceeding 1 100 kW
For use in civil aircraft
84112211
Of a power exceeding 1 100 kW but not exceeding 3 730 kW
12
Free
p/st
84112219
Of a power exceeding 3 730 kW
12
Free
p/st
84112290
Other
12
3,8
p/st
Other gas turbines
841181
Of a power not exceeding 5 000 kW
84118110
For use in civil aircraft
14
Free
p/st
84118190
Other
14
5,5
p/st
841182
Of a power exceeding 5 000 kW
84118210
For use in civil aircraft
14
Free
p/st
Other
84118291
Of a power exceeding 5 000 kW but not exceeding 20 000 kW
14
5,5
p/st
84118293
Of a power exceeding 20 000 kW but not exceeding 50 000 kW
14
5,5
p/st
84118299
Of a power exceeding 50 000 kW
14
5,5
p/st
Parts
841191
Of turbo-jets or turbo-propellers
84119110
For use in civil aircraft
14
Free
—
84119190
Other
12
3,8
—
841199
Other
84119910
Of gas turbines, for use in civil aircraft
14
Free
—
84119990
Other
14
5,2
—
8412
Other engines and motors
841210
Reaction engines other than turbo-jets
84121010
For use in civil aircraft
12
Free
p/st
84121090
Other
12
4
p/st
Hydraulic power engines and motors
841221
Linear acting (cylinders)
84122110
For use in civil aircraft
15
Free
—
Other
84122191
Hydraulic systems
15
5,3
—
84122199
Other
15
5,3
—
841229
Other
84122910
For use in civil aircraft
15
Free
—
Other
84122950
Hydraulic systems
14
6,4
—
Other
84122991
Hydraulic fluid power motors
14
6,4
—
84122999
Other
14
6,4
—
Pneumatic power engines and motors
841231
Linear acting (cylinders)
84123110
For use in civil aircraft
14
Free
—
84123190
Other
14
6,4
—
841239
Other
84123910
For use in civil aircraft
14
Free
—
84123990
Other
14
6,4
—
841280
Other
84128010
Steam or other vapour power engines
13
4,5
—
Other
84128091
For use in civil aircraft
14
Free
—
84128099
Other
14
6,4
—
841290
Parts
84129010
For use in civil aircraft
14
Free
—
Other
84129030
Of reaction engines other than turbo-jets
12
3,4
—
84129050
Of hydraulic power engines and motors
15
5,3
—
84129090
Other
14
4,9
—
8413
Pumps for liquids, whether or not fitted with a measuring device; liquid elevators
Pumps fitted or designed to be fitted with a measuring device
84131100
Pumps for dispensing fuel or lubricants, of the type used in filling-stations or in garages
15
4
p/st
841319
Other
84131910
For use in civil aircraft
12
Free
—
84131990
Other
15
4
p/st
841320
Hand pumps, other than those of subheading 8413 11 or 8413 19
84132010
For use in civil aircraft
12
Free
—
84132090
Other
12
3,5
p/st
841330
Fuel, lubricating or cooling-medium pumps for internal combustion piston engines
84133010
For use in civil aircraft
12
Free
—
Other
84133091
Injection pumps
12
3,5
p/st
84133099
Other
12
3,5
p/st
84134000
Concrete pumps
12
3,5
p/st
841350
— Other reciprocating positive displacement pumps
84135010
For use in civil aircraft
12
Free
—
Other
84135030
Hydraulic units
12
3,5
—
84135050
Dosing and proportioning pumps
12
3,5
p/st
Other
Piston pumps
84135071
Hydraulic fluid power
12
3,5
p/st
84135079
Other
12
3,5
p/st
84135090
Other
12
3,5
p/st
841360
Other rotary positive displacement pumps
84136010
For use in civil aircraft
12
Free
—
Other
84136030
Hydraulic units
12
3,5
—
Other
Gear pumps
84136041
Hydraulic fluid power
12
3,5
p/st
84136049
Other
12
3,5
p/st
Vane pumps
84136051
Hydraulic fluid power
12
3,5
p/st
84136059
Other
12
3,5
p/st
84136060
Screw pumps
12
3,5
p/st
84136090
Other
12
3,5
p/st
841370
Other centrifugal pumps
84137010
For use in civil aircraft
12
Free
—
Other
Submersible pumps
84137021
Single-stage
12
3,5
p/st
84137029
Multi-stage
12
3,5
p/st
84137030
Glandless impeller pumps for heating systems and warm water supply
12
3,5
p/st
Other, with a discharge outlet diameter
84137040
Not exceeding 15 mm
12
3,5
p/st
Exceeding 15 mm
84137050
Channel impeller pumps and side channel pumps
12
3,5
p/st
Radial flow pumps
Single-stage
With single entry impeller
84137061
Monobloc
12
3,5
p/st
84137069
Other
12
3,5
p/st
84137070
With more than one entry impeller
12
3,5
p/st
84137080
Multi-stage
12
3,5
p/st
Other centrifugal pumps
84137091
Single-stage
12
3,5
p/st
84137099
Multi-stage
12
3,5
p/st
Other pumps; liquid elevators
841381
Pumps
84138110
For use in civil aircraft
12
Free
—
84138190
Other
12
3,5
p/st
84138200
Liquid elevators
14
3,6
p/st
Parts
841391
Of pumps
84139110
For use in civil aircraft
12
Free
—
84139190
Other
12
3,5
—
84139200
Of liquid elevators
14
3,6
—
8414
Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters
841410
Vacuum pumps
84141010
For use in civil aircraft
12
Free
—
Other
84141030
Rotary piston pumps, sliding vane rotary pumps, molecular drag pumps and Roots pumps
12
3,9
p/st
Other
84141050
Diffusion pumps, cryopumps and adsorption pumps
12
3,9
p/st
84141090
Other
12
3,9
p/st
841420
Hand- or foot-operated air pumps
84142010
For use in civil aircraft
12
Free
—
Other
84142091
Hand pumps for cycles
16
3,9
p/st
84142099
Other
16
4
p/st
841430
Compressors of a kind used in refrigerating equipment
84143010
For use in civil aircraft
12
Free
—
Other
84143030
Of a power not exceeding 0,4 kW
12
4
p/st
Of a power exceeding 0,4 kW
84143091
Hermetic or semi-hermetic
12
4
p/st
84143099
Other
12
4
p/st
841440
Air compressors mounted on a wheeled chassis for towing
84144010
Giving a flow per minute not exceeding 2 m3
12
4
p/st
84144090
Giving a flow per minute exceeding 2 m3
12
4
p/st
Fans
841451
Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W
84145110
For use in civil aircraft
13
Free
—
84145190
Other
19
4,7
p/st
841459
Other
84145910
For use in civil aircraft
13
Free
—
Other
84145930
Axial fans
13
4,1
p/st
84145950
Centrifugal fans
13
4,1
p/st
84145990
Other
13
4,1
p/st
84146000
Hoods having a maximum horizontal side not exceeding 120 cm
19
4,6
p/st
841480
Other
84148010
For use in civil aircraft
12
Free
—
Other
Turbo-compressors
84148021
Single-stage
12
4
p/st
84148029
Multi-stage
12
4
p/st
Reciprocating displacement compressors, having a gauge pressure capacity of
Not exceeding 15 bar, giving a flow per hour
84148031
Not exceeding 60 m3
12
4
p/st
84148039
Exceeding 60 m3
12
4
p/st
Exceeding 15 bar, giving a flow per hour
84148041
Not exceeding 120 m3
12
4
p/st
84148049
Exceeding 120 m3
12
4
p/st
Rotary displacement compressors
84148060
Single-shaft
12
4
p/st
Multi-shaft
84148071
Screw compressors
12
4
p/st
84148079
Other
12
4
p/st
84148090
Other
12
4
p/st
841490
Parts
84149010
For use in civil aircraft
12
Free
—
84149090
Other
12
4
—
8415
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
84151000
Window or wall types, self-contained
13
3,5
—
Other
841581
Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle
84158110
For use in civil aircraft
12
Free
—
84158190
Other
12
4,8
—
841582
Other, incorporating a refrigerating unit
84158210
For use in civil aircraft
12
Free
—
84158290
Other
12
4,8
—
841583
Not incorporating a refrigerating unit
84158310
For use in civil aircraft
12
Free
—
84158390
Other
12
4,8
—
841590
Parts
84159010
Of air conditioning machines of subheading 8415 81, 8415 82 or 8415 83, for use in civil aircraft
12
Free
—
84159090
Other
12
4,8
—
8416
Furnace burners for liquid fuel, for pulverized solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances
841610
Furnace burners for liquid fuel
84161010
Incorporating an automatic control device
14
3,6
p/st
84161090
Other
14
3,6
p/st
84162000
Other furnace burners, including combination burners
14
3,6
—
84163000
Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances
14
3,6
—
84169000
Parts
14
3,6
—
8417
Industrial or laboratory furnaces and ovens, including incinerators, non-electric
84171000
Furnaces and ovens for the roasting, melting or other heat-treatment of ores pyrites or of metals
14
3,6
—
841720
Bakery ovens, including biscuit ovens
84172010
Tunnel ovens
14
3,6
—
84172090
Other
14
3,6
—
841780
Other
84178010
Furnaces and ovens for the incineration of rubbish
14
3,6
—
84178090
Other
14
3,6
—
84179000
Parts
14
3,6
—
8418
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No 8415
841810
Combined refrigerator-freezers, fitted with separate external doors
84181010
For use in civil aircraft
13
Free
—
Other
84181091
Of a capacity exceeding 340 litres
13
3,4
p/st
84181099
Other
13
3,4
p/st
Refrigerators, household type
841821
Compression-type
84182110
Of a capacity exceeding 340 litres
13
2,7
p/st
Other
84182151
Table model
13
3,5
p/st
84182159
Building-in type
13
3,4
p/st
Other, of a capacity
84182191
Not exceeding 250 litres
13
3,5
p/st
84182199
Exceeding 250 litres but not exceeding 340 litres
13
3,4
p/st
84182200
Absorption-type, electrical
13
3,5
p/st
84182900
Other
13
3,5
p/st
841830
Freezers of the chest type, not exceeding 800 litres capacity
84183010
For use in civil aircraft
13
Free
—
Other
84183091
Of a capacity not exceeding 400 litres
13
3,5
p/st
84183099
Of a capacity exceeding 400 litres but not exceeding 800 litres
13
3,5
p/st
841840
Freezers of the upright type, not exceeding 900 litres capacity
84184010
For use in civil aircraft
13
Free
—
Other
84184091
Of a capacity not exceeding 250 litres
13
3,5
p/st
84184099
Of a capacity exceeding 250 litres but not exceeding 900 litres
13
3,5
p/st
841850
Other refrigerating or freezing chests, cabinets, display counters, show-cases and similar refrigerating or freezing furniture
Refrigerated show-cases and counters (incorporating a refrigerating unit or evaporator)
84185011
For frozen food storage
13
3,5
p/st
84185019
Other
13
3,5
p/st
Other refrigerating furniture
84185091
For deep-freezing, other than that of subheadings 8418 30 and 8418 40
13
3,5
p/st
84185099
Other
13
3,5
p/st
Other refrigerating or freezing equipment; heat pumps
841861
Compression type units whose condensers are heat exchangers
84186110
For use in civil aircraft
13
Free
—
84186190
Other
13
3,5
—
841869
Other
84186910
For use in civil aircraft
13
Free
—
Other
84186991
Absorption heat pumps
13
3,5
—
84186999
Other
13
3,5
—
Parts
84189100
Furniture designed to receive refrigerating or freezing equipment
13
3,5
—
841899
Other
84189910
Evaporators and condensers, excluding those for refrigerators of the household type
13
2,5
—
84189990
Other
13
3,5
—
8419
Machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vapourizing, 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
84191100
Instantaneous gas water heaters
15
4
—
84191900
Other
15
4
—
84192000
Medical, surgical or laboratory sterilizers
17
4,5
—
Dryers
84193100
For agricultural products
14
3,6
—
84193200
For wood, paper pulp, paper or paperboard
14
3,6
—
84193900
Other
14
3,6
—
84194000
Distilling or rectifying plant
14
3,6
—
841950
Heat exchange units
84195010
For use in civil aircraft
11
Free
—
84195090
Other
11
3,1
—
84196000
Machinery for liquefying air or other gases
14
3,6
—
Other machinery, plant and equipment
841981
For making hot drinks or for cooking or heating food
84198110
For use in civil aircraft
18
Free
—
Other
84198191
Percolators and other appliances for making coffee and other hot drinks
18
5,2
—
84198199
Other
14
3,6
—
841989
Other
84198910
Cooling towers and similar plant for direct cooling (without a separating wall) by means of recirculated water
14
3,8
—
84198915
Apparatus for rapid heating of semiconductors wafers
14
Free
—
84198920
Apparatus for chemical vapour deposition on semiconductor wafers
14
Free
—
84198925
Apparatus for physical vapour deposition by electronic beam or evaporation on semiconductor wafers
14
Free
—
84198930
Vacuum-vapour plant for the deposition of metal
14
3,8
—
84198995
Other
14
3,8
—
841990
Parts
84199010
of heat exchange units for use in civil aircraft
14
Free
—
84199020
Of subheading 8419 20 00
14
3,6
—
84199095
Other
14
3,8
—
8420
Calendering or other rolling machines, other than for metals or glass, and cylinders therefor
842010
Calendering or other rolling machines
84201010
Of a kind used in the textile industry
13
3,4
—
84201030
Of a kind used in the paper industry
13
3,4
—
84201050
Of a kind used in the rubber or plastics industries
13
3,4
—
84201090
Other
13
3,4
—
Parts
842091
Cylinders
84209110
Of cast iron
13
3,4
—
84209130
Of open-die forged steel
13
3,5
—
84209190
Other
13
3,5
—
84209900
Other
13
3,5
—
8421
Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases
Centrifuges, including centrifugal dryers
84211100
Cream separators
13
3,5
—
84211200
Clothes-dryers
18
4,8
p/st
842119
Other
84211910
For use in civil aircraft
15
Free
—
Other
84211991
Centrifuges of a kind used in laboratories
13
3,3
—
84211993
Spinners for coating photographic emulsions on semiconductor wafers
13
Free
—
84211998
Other
13
3
—
Filtering or purifying machinery and apparatus for liquids
842121
For filtering or purifying water
84212110
For use in civil aircraft
15
Free
—
84212190
Other
15
3,9
—
84212200
For filtering or purifying beverages other than water
15
3,9
—
842123
Oil or petrol-filters for internal combustion engines
84212310
For use in civil aircraft
15
Free
—
84212390
Other
15
3,9
—
842129
Other
84212910
For use in civil aircraft
15
Free
—
84212990
Other
15
3,9
—
Filtering or purifying machinery and apparatus for gases
842131
Intake air filters for internal combustion engines
84213110
For use in civil aircraft
15
Free
—
84213190
Other
15
3,9
—
842139
Other
84213910
For use in civil aircraft
15
Free
—
Other
84213930
Machinery and apparatus for filtering or purifying air
15
3,9
—
Machinery and apparatus for filtering or purifying other gases
84213951
By a liquid process
15
3,9
—
84213955
By an electrostatic process
15
3,9
—
84213971
By a catalytic process
15
3,9
—
84213975
By a thermic process
15
3,9
—
84213999
Other
15
3,9
—
Parts
84219100
Of centrifuges, including centrifugal dryers
13
3,4
—
84219900
Other
15
3,9
—
8422
Dish-washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing, capsuling or labelling bottles, cans, boxes, bags or other containers; other packing or wrapping machinery; machinery for aerating beverages
Dish-washing machines
84221100
Of the household type
18
4,5
p/st
84221900
Other
18
3,1
p/st
84222000
Machinery for cleaning or drying bottles or other containers
13
3,1
—
84223000
Machinery for filling, closing, sealing, capsuling or labelling bottles, cans, boxes, bags or other containers; machinery for aerating beverages
13
3,1
—
84224000
Other packing or wrapping machinery
13
3,1
—
842290
Parts
84229010
Of dish-washing machines
15
3,1
—
84229090
Other
15
3,1
—
8423
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
842310
Personal weighing machines, including baby scales; household scales
84231010
Household scales
15
3,9
p/st
84231090
Other
15
3,9
p/st
84212000
Scales for continuous weighing of goods on conveyors
15
3,9
p/st
84233000
Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales
15
3,9
p/st
Other weighing machinery
842381
Having a maximum weighing capacity not exceeding 30 kg
84238110
Check weighers and automatic control machines operating by reference to a pre-determined weight
15
3,9
p/st
84238130
Machinery for weighing and labelling pre-packaged goods
15
3,9
p/st
84238150
Shop-scales
15
3,9
p/st
84238190
Other
15
3,9
p/st
842382
Having a maximum weighing capacity exceeding 30 kg but not exceeding 5 000 kg
84238210
Check weighers and automatic control machines operating by reference to a pre-determined weight
15
3,9
p/st
84238290
Other
15
3,9
p/st
842389
Other
84238910
Weighbridges
15
3,9
p/st
84238990
Other
15
3,9
p/st
84239000
Weighing machine weights of all kinds; parts of weighing machinery
15
3,9
—
8424
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
842410
Fire extinguishers, whether or not charged
84241010
For use in civil aircraft
12
Free
—
Other
84241091
Of a weight not exceeding 21 kg
12
3,9
—
84241099
Other
12
3,9
—
84242000
Spray guns and similar appliances
12
3,9
—
842430
Steam or sand blasting machines and similar jet projecting machines
Water cleaning appliances, with built-in motor
84243001
With heating device
12
3,9
p/st
Other, of an engine power
84243005
Not exceeding 7,5 kW
12
3,9
p/st
84243009
Exceeding 7,5 kW
12
3,9
p/st
Other machines
84243010
Compressed air operated
12
3,9
—
84243090
Other
12
3,9
—
Other appliances
842481
Agricultural or horticultural
84248110
Watering appliances
12
3,9
—
Other
Portable appliances
84248131
Without motor
12
3,9
p/st
84248139
With motor
12
3,9
p/st
Other
84248191
Sprayers and powder distributors designed to be mounted on or drawn by agricultural tractors
12
3,9
p/st
84248199
Other
12
3,9
p/st
842489
Other
84248920
Spraying appliances for etching, stripping or cleaning semiconductor wafers
12
Free
—
84248980
Other
12
3,9
—
84249000
Parts
12
3,9
—
8425
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
842511
Powered by electric motor
84251110
For use in civil aircraft
14
Free
—
84251190
Other
14
3,3
p/st
842519
Other
84251910
For use in civil aircraft
14
Free
—
Other
84251991
Manually operated chain hoists
14
3,3
p/st
84251999
Other
14
3,3
—
84252000
Pit-head winding gear; winches specially designed for use underground
14
3,3
—
Other winches; capstans
842531
Powered by electric motor
84253110
For use in civil aircraft
14
Free
—
84253190
Other
14
3,3
p/st
842539
Other
84253910
For use in civil aircraft
14
Free
—
Other
84253991
Powered by internal combustion piston engines
14
3,3
p/st
84253999
Other
14
3,3
—
Jacks; hoists of a kind used for raising vehicles
84254100
Built-in jacking systems of a type used in garages
14
3,3
p/st
842542
Other jacks and hoists, hydraulic
84254210
For use in civil aircraft
14
Free
—
84254290
Other
14
3,3
p/st
842549
Other
84254910
For use in civil aircraft
14
Free
—
84254990
Other
14
3,3
—
8426
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
84261100
Overhead travelling cranes on fixed support
14
3,3
—
84261200
Mobile lifting frames on tyres and straddle carriers
14
4,1
—
84261900
Other
14
3,3
—
84262000
Tower cranes
14
3,3
—
84263000
Portal or pedestal jib cranes
14
3,3
—
Other machinery, self-propelled
84264100
On tyres
14
4,6
—
84264900
Other
14
3,3
—
Other machinery
842691
Designed for mounting on road vehicles
84269110
Hydraulic cranes designed for the loading and unloading of the vehicle
14
3,3
p/st
84269190
Other
14
3,3
—
842699
Other
84269910
For use in civil aircraft
14
Free
—
84269990
Other
14
3,3
—
8427
Fork-lift trucks; other works trucks fitted with lifting or handling equipment
842710
Self-propelled trucks powered by an electric motor
84271010
With a lifting height of 1 m or more
16
4,8
p/st
84271090
Other
16
4,8
p/st
842720
Other self-propelled trucks
With a lifting height of 1 m or more
84272011
Rough terrain fork-lift and other stacking trucks
16
4,8
p/st
84272019
Other
16
4,8
p/st
84272090
Other
16
4,8
p/st
84279000
Other trucks
14
4
p/st
8428
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)
842810
Lifts and skip hoists
84281010
For use in civil aircraft
14
Free
—
Other
84281091
Electrically operated
14
3,3
—
84281099
Other
14
3,3
—
842820
Pneumatic elevators and conveyors
84282010
For use in civil aircraft
14
Free
—
Other
84282030
Specially designed for use in agriculture
14
3,3
—
Other
84282091
For bulk materials
14
3,3
—
84282099
Other
14
3,3
—
Other continuous-action elevators and conveyors, for goods or materials
84283100
Specially designed for underground use
14
3,3
—
84283200
Other, bucket type
14
3,3
—
842833
Other, belt type
84283310
For use in civil aircraft
14
Free
—
84283390
Other
14
3,3
—
842839
Other
84283910
For use in civil aircraft
14
Free
—
Other
84283991
Roller conveyors
14
3,3
—
84283993
Automated material handling machines for transport, handling and storage of semiconductor wafers, wafer cassettes, wafer boxes and other material for semiconductor devices
14
Free
—
84283998
Other
14
3,3
—
84284000
Escalators and moving walkways
14
3,3
—
84285000
Mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment
14
3,3
—
84286000
Teleferics, chair-lifts, ski-draglines; traction mechanisms for funiculars
14
3,3
—
842890
Other machinery
84289010
For use in civil aircraft
14
Free
—
Other
84289030
Rolling-mill machinery; roller tables for feeding and removing products; tilters and manipulators for ingots, balls, bars and slabs
14
4,5
—
Other
84289050
Feeding equipment (excluding cranes) for blast and other industrial furnaces; forging manipulators
14
3,3
—
Loaders specially designed for use in agriculture
84289071
Designed for attachment to agricultural tractors
14
3,3
—
84289079
Other
14
3,3
—
Other
84289091
Mechanical loaders for bulk material
14
3,3
—
84289099
Other
14
3,3
—
8429
Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers
Bulldozers and angledozers
84291100
Track laying
15
5,2
p/st
84291900
Other
15
5,2
p/st
84292000
Graders and levellers
15
5,2
p/st
84293000
Scrapers
15
4,6
p/st
842940
Tamping machines and road rollers
Road rollers
84294010
Vibratory
13
3
p/st
84294030
Other
13
3
p/st
84294090
Tamping machines
15
5,2
p/st
Mechanical shovels, excavators and shovel loaders
842951
Front-end shovel loaders
84295110
Loaders specially designed for underground use
15
4,8
—
Other
84295191
Crawler shovel loaders
15
4,8
p/st
84295199
Other
15
4,8
p/st
842952
Machinery with a 360o revolving superstructure
84295210
Track-laying excavators
15
5,2
p/st
84295290
Other
15
5,2
p/st
84295900
Other
15
5,2
p/st
8430
Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers
84301000
Pile-drivers and pile-extractors
15
4,1
p/st
84302000
Snow-ploughs and snow-blowers
15
4,1
p/st
Coal or rock cutters and tunnelling machinery
84303100
Self-propelled
15
5,2
—
84303900
Other
14
3,3
—
Other boring or sinking machinery
84304100
Self-propelled
15
5,2
—
84304900
Other
9
2,3
—
84305000
Other machinery, self-propelled
15
5,2
—
Other machinery, not self-propelled
84306100
Tamping or compacting machinery
14
3,3
p/st
84306200
Scrapers
14
3,3
p/st
84306900
Other
14
3,3
—
8431
Parts suitable for use solely or principally with the machinery of heading Nos 8425 to 8430
84311000
Of machinery of heading No 8425
14
3,3
—
84312000
Of machinery of heading No 8427
20
5
—
Of machinery of heading No 8428
84313100
Of lifts, skip hoists or escalators
14
3,3
—
843139
Other
84313910
Of rolling-mill machinery of subheading 8428 90 30
14
4,5
—
84313990
Other
14
3,3
—
Of machinery of heading No 8426, 8429 or 8430
84314100
Buckets, shovels, grabs and grips
15
4,2
—
84314200
Bulldozer or angledozer blades
15
4,6
—
84314300
Parts for boring or sinking machinery of subheading No 8430 41 or 8430 49
9
23
—
843149
Other
84314920
Of cast iron or cast steel
15
4,2
—
84314980
Other
15
4,2
—
8432
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers
843210
Ploughs
84321010
Mouldboard
11
2,8
p/st
84321090
Other
11
2,8
p/st
Harrows, scarifiers, cultivators, weeders and hoes
84322100
Disc harrows
11
2,8
p/st
843229
Other
84322910
Scarifiers and cultivators
11
2,8
p/st
84322930
Harrows
11
2,8
p/st
84322950
Rotovators
11
2,8
p/st
84322990
Other
11
2,8
p/st
843230
Seeders, planters and transplanters
Seeders
84323011
Central driven precision spacing seeders
11
2,8
p/st
84323019
Other
11
2,8
p/st
84323090
Planters and transplanters
11
2,8
p/st
843240
Manure spreaders and fertilizer distributors
84324010
Mineral or chemical fertilizer distribution
11
2,8
p/st
84324090
Other
11
2,8
p/st
84328000
Other machinery
11
2,8
—
843290
Parts
84329010
Ploughshares
11
2,8
—
Other
84329091
Of cast iron or cast steel
11
2,8
—
84329099
Other
11
2,8
—
8433
Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading No 8437
Mowers for lawns, parks or sports grounds
843311
Powered, with the cutting device rotating in a horizontal plane
84331110
Electric
11
2,8
p/st
Other
Self-propelled
84331151
With a seat
11
2,8
p/st
84331159
Other
11
2,8
p/st
84331190
Other
11
2,8
p/st
843319
Other
With motor
84331910
Electric
11
2,8
p/st
Other
Self-propelled
84331951
With a seat
11
2,8
p/st
84331959
Other
11
2,8
p/st
84331970
Other
11
2,8
p/st
84331990
Without motor
11
2,8
p/st
843320
Other mowers, including cutter bars for tractor mounting
84332010
With motor
11
2,8
p/st
Other
Designed to be carried on or hauled by a tractor
84332051
With the cutting device rotating in a horizontal plane
11
2,8
p/st
84332059
Other
11
2,8
p/st
84332090
Other
11
2,8
p/st
843330
Other haymaking machinery
84333010
Turners, side delivery rakes, and tedders
11
2,8
p/st
84333090
Other
11
2,8
p/st
843340
Straw or fodder balers, including pick-up balers
84334010
Pick-up balers
11
2,8
p/st
84334090
Other
11
2,8
p/st
Other harvesting machinery; threshing machinery
84335100
Combine harvester-threshers
11
2,8
p/st
84335200
Other threshing machinery
11
2,8
p/st
843353
Root or tuber harvesting machines
84335310
Potato-diggers and potato harvesters
11
2,8
p/st
84335330
Beet-topping machines and beet harvesters
11
2,8
p/st
84335390
Other
11
2,8
p/st
843359
Other
Forage harvesters
84335911
Self-propelled
11
2,8
p/st
84335919
Other
11
2,8
p/st
84335930
Grape harvesters
11
2,8
p/st
84335980
Other
11
2,8
p/st
843360
Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce
84336010
Machines for sorting or grading eggs
11
2,8
p/st
84336090
Other
11
2,8
—
84339000
Parts
11
2,8
—
8434
Milking machines and dairy machinery
84341000
Milking machines
11
3,3
—
84342000
Dairy machinery
11
3,3
—
84349000
Parts
11
3,3
—
8435
Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages
843510
Machinery
84351010
Presses
12
3,5
—
84351090
Other
12
3,5
—
84359000
Parts
12
3,5
—
8436
Other agricultural, horticultural, forestry, poultry-keeping or beekeeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders
843610
Machinery for preparing animal feedingstuffs
84361010
Crushers and other mills for cereals, beans, peas and the like
12
3,4
p/st
84361090
Other
12
3,4
—
Poultry-keeping machinery; poultry incubators and brooders
84362100
Poultry incubators and brooders
12
3,4
—
84362900
Other
12
3,4
—
843680
Other machinery
84368010
Forestry machinery
12
3,4
p/st
Other
84368091
Automatic drinking bowls
12
3,4
p/st
84368099
Other
12
3,4
—
Parts
84369100
Of poultry-keeping machinery or poultry incubators and brooders
12
3,4
—
84369900
Other
12
3,4
—
8437
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
84371000
Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables
12
3,3
p/st
84378000
Other machinery
13
4
—
84379000
Parts
12
3,3
—
8438
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
843810
Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products
84381010
Bakery machinery
13
3,4
—
84381090
Machinery for the manufacture of macaroni, spaghetti or similar products
13
3,4
—
84382000
Machinery for the manufacture of confectionery, cocoa or chocolate
13
3,4
—
84383000
Machinery for sugar manufacture
13
3,4
—
84384000
Brewery machinery
13
3,4
—
84385000
Machinery for the preparation of meat or poultry
13
3,4
—
84386000
Machinery for the preparation of fruits, nuts or vegetables
13
3,4
—
843880
Other machinery
84388010
For the preparation of tea or coffee
13
3,4
—
Other
84388091
For the preparation or manufacture of drink
13
3,4
—
84388099
Other
13
3,4
—
84389000
Parts
13
3,4
—
8439
Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
84391000
Machinery for making pulp of fibrous cellulosic material
14
3,6
—
84392000
Machinery for making paper or paperboard
12
3,4
—
84393000
Machinery for finishing paper or paperboard
14
3,6
—
Parts
843991
Of machinery for making pulp of fibrous cellulosic material
84399110
Of cast iron or cast steel
14
3,6
—
84399190
Other
14
3,6
—
843999
Other
84399910
Of cast iron or cast steel
13
3,5
—
84399990
Other
13
3,5
—
8440
Book-binding machinery, including book-sewing machines
844010
Machinery
84401010
Folding machines
11
3,1
—
84401020
Collating machines and gathering machines
11
3,1
—
84401030
Sewing, wire stitching and stapling machines
11
3,1
—
84401040
Unsewn (perfect) binding machines
11
3,1
—
84401090
Other
11
3,1
—
84409000
Parts
11
3,1
—
8441
Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds
844110
Cutting machines
84411010
Combined reel slitting and re-reeling machines
13
3,4
—
84411020
Other slitting and cross cutting machines
13
3,4
—
84411030
Guillotines
13
3,4
—
84411040
Three-knife trimmers
13
3,4
—
84411080
Other
13
3,4
—
84412000
Machines for making bags, sacks or envelopes
13
3,4
—
84413000
Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding
13
3,4
—
84414000
Machines for moulding articles in paper pulp, paper or paperboard
13
3,4
—
84418000
Other machinery
13
3,4
—
844190
Parts
84419010
Of cutting machines
13
3,4
—
84419090
Other
13
3,4
—
8442
Machinery, apparatus and equipment (other than the machine-tools of heading Nos 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)
84421000
Phototype-setting and composing machines
13
3,6
p/st
844220
Machinery, apparatus and equipment for type-setting or composing by other processes, with or without founding device
84422010
For founding and setting (for example, linotypes, monotypes, inter-types)
6
1,8
p/st
84422090
Other
13
3,6
p/st
84423000
Other machinery, apparatus and equipment
14
3,6
—
84424000
Parts of the foregoing machinery, apparatus or equipment
14
3,6
—
844250
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)
With printing image
84425021
For relief printing
15
3,9
—
84425023
For planographic printing
15
3,9
—
84425029
Other
15
3,9
—
84425080
Other
15
3,9
—
8443
Printing machinery; machines for uses ancillary to printing
Offset printing machinery
84431100
Reel fed
11
2,7
p/st
84431200
Sheet fed, office type (sheet size not exceeding 22 × 36 cm)
11
2,7
p/st
844319
Other
Sheet fed
84431910
Used
11
2,7
p/st
New, taking sheets of a size
84431931
Not exceeding 52 × 74 cm
11
2,7
p/st
84431935
Exceeding 52 × 74 cm but not exceeding 74 × 107 cm
11
2,7
p/st
84431939
Exceeding 74 × 107 cm
11
2,7
p/st
84431990
Other
11
2,7
p/st
Letterpress printing machinery, excluding flexographic printing
84432100
Reel fed
11
2,7
p/st
84432900
Other
11
2,7
p/st
84433000
Flexographic printing machinery
11
2,7
p/st
84434000
Gravure printing machinery
11
2,7
p/st
844350
Other printing machinery
84435020
For printing textile materials
11
2,7
p/st
84435080
Other
11
2,7
p/st
84436000
Machines for uses ancillary to printing
13
2,7
—
844390
Parts
84439010
Of cast iron or cast steel
11
2,7
—
84439090
Other
11
2,7
—
844400
Machines for extruding, drawing, texturing or cutting man-made textile materials
84440010
Machines for extruding
12
3,4
p/st
84440090
Other
12
3,4
p/st
8445
Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading No 8446 or 8447
Machines for preparing textile fibres
84451100
Carding machines
12
3,4
p/st
84451200
Combing machines
12
3,4
p/st
84451300
Drawing or roving machines
12
3,4
p/st
84451900
Other
12
3,4
p/st
84452000
Textile spinning machines
12
3,4
—
844530
Textile doubling or twisting machines
84453010
Textile doubling machines
12
3,4
p/st
84453090
Textile twisting machines
12
3,4
p/st
84454000
Textile winding (including weft-winding) or reeling machines
12
3,4
p/st
84459000
Other
13
3,4
p/st
8446
Weaving machines (looms)
84461000
For weaving fabrics of a width not exceeding 30 cm
11
3,1
p/st
For weaving fabrics of a width exceeding 30 cm, shuttle type
84462100
Power looms
11
3,1
p/st
84462900
Other
11
3,1
p/st
84463000
For weaving fabrics of a width exceeding 30 cm, shuttleless type
11
3,1
p/st
8447
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
844711
With cylinder diameter not exceeding 165 mm
84471110
Working with latch needles
13
3,9
p/st
84471190
Other
13
3,9
p/st
844712
With cylinder diameter exceeding 165 mm
84471210
Working with latch needles
13
3,9
p/st
84471290
Other
13
3,9
p/st
844720
Flat knitting machines; stitch-bonding machines
84472010
Hand operated
13
3,9
p/st
Other
84472092
Warp knitting machines (including Raschel type); stitch-bonding machines
13
3,9
p/st
84472098
Other
13
3,9
p/st
84479000
Other
10
2,9
p/st
8448
Auxiliary machinery for use with machines of heading No 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 No 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 No 8444, 8445, 8446 or 8447
84481100
Dobbies and Jacquards; card reducing, copying, punching or assembling machines for use therewith
12
3,4
—
84481900
Other
12
3,4
—
844820
Parts and accessories of machines of heading No 8444 or of their auxiliary machinery
84482010
Of cast iron or cast steel
12
3,4
—
84482090
Other
12
3,4
—
Parts and accessories of machines of heading No 8445 or of their auxiliary machinery
84483100
Card clothing
12
3,4
—
84483200
Of machines for preparing textile fibres, other than card clothing
12
3,4
—
844833
Spindles, spindle flyers, spinning rings and ring travellers
84483310
Spindles and spindle flyers
12
3,4
—
84483390
Spinning rings and ring travellers
12
3,4
—
84483900
Other
12
3,4
—
Parts and accessories of weaving machines (looms) or of their auxiliary machinery
84484100
Shuttles
12
3,4
—
84484200
Reeds for looms, healds and heald-frames
12
3,4
—
84484900
Other
12
3,4
—
Parts and accessories of machines of heading No 8447 or of their auxiliary machinery
844851
Sinkers, needles and other articles used in forming stitches
84485110
Sinkers
12
3,4
—
84485190
Other
12
3,4
—
84485900
Other
12
3,4
—
84490000
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
13
3,4
—
8450
Household or laundry-type washing machines, including machines which both wash and dry
Machines, each of a dry linen capacity not exceeding 10 kg
845011
Fully-automatic machines
Each of a dry linen capacity not exceeding 6 kg
84501111
Front-loading machines
19
4,7
p/st
84501119
Top-loading machines
19
4,7
p/st
84501190
Each of a dry linen capacity exceeding 6 kg but not exceeding 10 kg
19
4,6
p/st
84501200
Other machines, with built-in centrifugal drier
19
4,6
p/st
84501900
Other
19
4,6
p/st
84502000
Machines, each of a dry linen capacity exceeding 10 kg
13
3,5
p/st
84509000
Parts
19
4,6
—
8451
Machinery (other than machines of heading No 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
84511000
Dry-cleaning machines
13
3,5
—
Drying machines
845121
Each of a dry linen capacity not exceeding 10 kg
84512110
Each of a dry linen capacity not exceeding 6 kg
13
3,5
—
84512190
Each of a dry linen capacity exceeding 6 kg but not exceeding 10 kg
13
3,5
—
84512900
Other
13
3,5
—
845130
Ironing machines and presses (including fusing presses)
Electrically heated, of a power
84513010
Not exceeding 2 500 W
16
4,1
p/st
84513030
Exceeding 2 500 W
16
4,1
p/st
84513080
Other
16
4,1
p/st
84514000
Washing, bleaching or dyeing machines
13
3,5
—
84515000
Machines for reeling, unreeling, folding, cutting or pinking textile fabrics
13
3,5
—
845180
Other machinery
84518010
Machines used in the manufacture of linoleum or other floor coverings for applying the paste to the base fabric or other support
13
3,5
—
84518030
Machines for dressing or finishing
13
3,5
—
84518080
Other
13
3,5
—
84519000
Parts
13
3,5
—
8452
Sewing machines, other than book-sewing machines of heading No 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles
845210
Sewing machines of the household type
Sewing machines (lock-stitch only), with heads of a weight not exceeding 16 kg without motor or 17 kg including the motor; sewing machine heads (lock-stitch only), of a weight not exceeding 16 kg without motor or 17 kg including the motor
84521011
Sewing machines having a value (not including frames, tables or furniture) of more than ECU 65 each
12
5,7
p/st
84521019
Other
12
9,7
p/st
84521090
Other sewing machines and other sewing machine heads
12
4,3
p/st
Other sewing machines
84522100
Automatic units
12
4,3
p/st
84522900
Other
12
4,3
p/st
845230
Sewing machine needles
84523010
With single flat shank
14
4,5
1 000 p/st
84523090
Other
14
4,5
1 000 p/st
84524000
Furniture, bases and covers for sewing machines and parts thereof
12
5,2
—
84529000
Other parts of sewing machines
12
5,2
—
8453
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
84531000
Machinery for preparing, tanning or working hides, skins or leather
13
3,6
—
84532000
Machinery for making or repairing footwear
13
3,6
—
84538000
Other machinery
13
3,6
—
84539000
Parts
13
3,6
—
8454
Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries
84541000
Converters
13
3,4
—
84542000
Ingot moulds and ladles
13
3,4
—
845430
Casting machines
84543010
For casting under pressure
13
3,4
—
84543090
Other
13
3,4
—
84549000
Parts
13
3,4
—
8455
Metal-rolling mills and rolls therefor
84551000
Tube mills
13
4,5
—
Other rolling mills
84552100
Hot or combination hot and cold
13
4,5
—
84552200
Cold
13
4,5
—
845530
Rolls for rolling mills
84553010
Of cast iron
13
4,5
—
Of open-die forged steel
84553031
Hot-rolling work-rolls; hot-rolling and cold-rolling back-up rolls
13
4,5
—
84553039
Cold-rolling work-rolls
13
4,5
—
84553090
Of cast or wrought steel
13
4,5
—
84559000
Other parts
13
4,5
—
8456
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
84561000
Operated by laser or other light or photon beam processes
15
5
p/st
84562000
Operated by ultrasonic processes
15
4,2
p/st
845630
Operated by electro-discharge processes
Numerically controlled
84563011
Wire-cut
15
4,2
p/st
84563019
Other
15
4,2
p/st
84563090
Other
15
4,2
p/st
845690
Other
84569010
Focused ion beam milling machines for producing or repairing masks and reticles for patterns on semiconductor devices
15
Free
p/st
84569030
Apparatus for dry etching, stripping or cleaning semiconductor wafers
15
Free
p/st
84569090
Other
15
4,2
p/st
8457
Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal
845710
Machining centres
84571010
Horizontal
10
4,5
p/st
84571090
Other
10
4,5
p/st
845720
Unit construction machines (single station)
84572010
Numerically controlled
10
4,5
p/st
84572090
Other
10
4,5
p/st
845730
Multi-station transfer machines
84573010
Numerically controlled
10
4,5
p/st
84573090
Other
10
4,5
p/st
8458
Lathes for removing metal
Horizontal lathes
845811
Numerically controlled
84581120
Turning centres
10
4,5
p/st
Automatic lathes
84581141
Single spindle
10
4,5
p/st
84581149
Multi-spindle
10
4,5
p/st
84581180
Other
10
4,5
p/st
845819
Other
84581920
Centre lathes (engine or tool-room)
10
4,5
p/st
84581940
Automatic lathes
10
4,5
p/st
84581980
Other
10
4,5
p/st
Others lathes
845891
Numerically controlled
84589120
Turning centres
10
4,5
p/st
84589180
Other
10
4,5
p/st
84589900
Other
10
4,5
p/st
8459
Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes of heading No 8458
84591000
Way-type unit head machines
10
4,6
p/st
Other drilling machines
84592100
Numerically controlled
10
4,5
p/st
84592900
Other
12
4,8
p/st
Other boring-milling machines
84593100
Numerically controlled
8
3,7
p/st
84593900
Other
8
2,7
p/st
845940
Other boring machines
84594010
Numerically controlled
8
3,7
p/st
84594090
Other
8
2,7
p/st
Milling machines, knee-type
84595100
Numerically controlled
10
4,5
p/st
84595900
Other
12
4,8
p/st
Other milling machines
845961
Numerically controlled
84596110
Tool milling machines
10
4,5
p/st
Other
84596191
Piano-milling machines
10
4,5
p/st
84596199
Other
10
4,5
p/st
845969
Other
84596910
Tool milling machines
12
4,8
p/st
Other
84596991
Plano-milling machines
12
4,8
p/st
84596999
Other
12
4,8
p/st
84597000
Other threading or tapping machines
9
4,5
p/st
8460
Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, sintered metal carbides or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading No 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
84601100
Numerically controlled
10
4,5
p/st
84601900
Other
10
4,5
p/st
Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0,01 mm
846021
Numerically controlled
For cylindrical surfaces
84602111
Internal cylindrical grinding machines
10
4,5
p/st
84602115
Centreless grinding machines
10
4,5
p/st
84602119
Other
10
4,5
p/st
84602190
Other
10
4,5
p/st
846029
Other
For cylindrical surfaces
84602911
Internal cylindrical grinding machines
10
4,5
p/st
84602919
Other
10
4,5
p/st
84602990
Other
10
4,5
p/st
Sharpening (tool or cutter grinding) machines
84603100
Numerically controlled
4
2
p/st
84603900
Other
4
1,7
p/st
846040
Honing or lapping machines
84604010
Numerically controlled
10
4,5
p/st
84604090
Other
10
4,5
p/st
846090
Other
84609010
Fitted with a micrometric adjusting system, in which the positioning in any one axis can be set up to an accuracy of at least 0,01 mm
10
4,5
p/st
84609090
Other
4
1,7
p/st
8461
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, sintered metal carbides or cermets, not elsewhere specified or included
84611000
Planing machines
8
4,5
p/st
84612000
Shaping or slotting machines
6
2
p/st
846130
Broaching machines
84613010
Numerically controlled
6
2
p/st
84613090
Other
6
2
p/st
846140
Gear cutting, gear grinding or gear finishing machines
Gear cutting machines (including abrasive gear cutting machines)
For cutting cylindrical gears
84614011
Numerically controlled
10
4,5
p/st
84614019
Other
10
4,5
p/st
For cutting other gears
84614031
Numerically controlled
6
3,1
p/st
84614039
Other
6
3,1
p/st
Gear-finishing machines
Fitted with a micrometric adjusting system, in which the positioning in any one axis can be set up to an accuracy of at least 0,01 mm
84614071
Numerically controlled
10
4,5
p/st
84614079
Other
10
4,5
p/st
84614090
Other
4
1,7
p/st
846150
Sawing or cutting-off machines
Sawing machines
84615011
Circular saws
6
1,7
p/st
84615019
Other
6
1,7
p/st
84615090
Cutting-off machines
6
1,7
p/st
84619000
Other
9
4,5
p/st
8462
Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above
846210
Forging or die-stamping machines (including presses) and hammers
84621010
Numerically controlled
6
4,1
p/st
84621090
Other
6
2
p/st
Bending, folding, straightening or flattening machines (including presses)
846221
Numerically controlled
84622110
For working flat products
8
3,7
p/st
84622190
Other
8
3,7
p/st
846229
Other
84622910
For working flat products
8
2
p/st
Other
84622991
Hydraulic
8
2
p/st
84622999
Other
8
2
p/st
Shearing machines (including presses), other than combined punching and shearing machines
84623100
Numerically controlled
8
3,7
p/st
846239
Other
84623910
For working flat products
8
2
p/st
Other
84623991
Hydraulic
8
2
p/st
84623999
Other
8
2
p/st
Punching or notching machines (including presses), including combined punching and shearing machines
846241
Numerically controlled
84624110
For working flat products
8
3,7
p/st
84624190
Other
8
3,7
p/st
846249
Other
84624910
For working flat products
8
2
p/st
84624990
Other
8
2
p/st
Other
846291
Hydraulic presses
84629110
Presses for moulding metallic powders by sintering or presses for compressing scrap metal into bales
15
4,1
p/st
Other
84629150
Numerically controlled
12
4,9
p/st
Other
84629191
For making rivets, bolts and screws
12
4,5
p/st
84629199
Other
12
4,5
p/st
846299
Other
84629910
Presses for moulding metallic powders by sintering or presses for compressing scrap metal into bales
15
4,1
p/st
Other
84629950
Numerically controlled
12
4,9
p/st
Other
84629991
For making rivets, bolts and screws
12
4,5
p/st
84629999
Other
12
4,5
p/st
8463
Other machine-tools for working metal, sintered metal carbides or cermets, without removing material
846310
Draw-benches for bars, tubes, profiles, wire or the like
84631010
Draw-benches for wire
9
4,5
p/st
84631090
Other
9
4,5
p/st
84632000
Thread-rolling machines
9
4,5
p/st
84633000
Machines for working wire
9
4,5
p/st
846390
Other
84639010
For working flat products
9
4,5
p/st
84639090
Other
9
4,5
p/st
8464
Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass
846410
Sawing machines
84641010
For sawing monocrystal semiconductor boules into slices
13
Free
p/st
84641090
Other
13
3,5
p/st
846420
Grinding or polishing machines
84642005
For working semiconductor wafers
13
Free
—
For working glass
84642011
Optical glass
13
3,8
p/st
84642019
Other
13
3,8
—
84642080
Other
13
3,8
—
846490
Other
84649010
For scribing or scoring semiconductor wafers
13
Free
—
84649090
Other
13
3,5
—
8465
Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials
846510
Machines which can carry out different types of machining operations without tool change between such operations
84651010
With manual transfer of workpiece between each operation
11
5,2
p/st
84651090
With automatic transfer of workpiece between each operation
11
5,2
p/st
Other
846591
Sawing machines
84659110
Band saws
11
5,2
p/st
84659120
Circular saws
11
5,2
p/st
84659190
Other
11
5,2
p/st
84659200
Planing, milling or moulding (by cutting) machines
11
5,2
p/st
84659300
Grinding, sanding or polishing machines
11
5,2
p/st
84659400
Bending or assembling machines
11
5,2
p/st
84659500
Drilling or morticing machines
11
5,2
p/st
84659600
Splitting, slicing or paring machines
11
5,2
p/st
846599
Other
84659910
Lathes
11
5,2
p/st
84659990
Other
11
5,2
p/st
8466
Parts and accessories suitable for use solely or principally with the machines of heading Nos 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
846610
Tool holders and self-opening dieheads
Tool holders
84661010
Arbors, collets and sleeves
8
2,6
—
Other
84661031
For lathes
8
2,6
—
84661039
Other
8
2,6
—
84661090
Self-opening dieheads
8
2,6
—
846620
Work holders
84662010
Jigs and fixtures for specific applications; sets of standard jig and fixture components
8
2,6
—
Other
84662091
For lathes
8
2,6
—
84662099
Other
8
2,6
—
84663000
Dividing heads and other special attachments for machine-tools
8
2,6
—
Other
846691
For machines of heading No 8464
84669120
Of cast iron or cast steel
8
2,6
—
84669180
Other
8
2,6
—
846692
For machines of heading No 8465
84669220
Of cast iron or cast steel
8
2,6
—
84669280
Other
8
2,6
—
846693
For machines of heading Nos 8456 to 8461
84669320
Of cast iron or cast steel
8
2,6
—
84669380
Other
8
2,6
—
84669400
For machines of heading No 8462 or 8463
8
2,6
—
8467
Tools for working in the hand, pneumatic or with self-contained non-electric motor
Pneumatic
846711
Rotary type (including combined rotary-percussion)
84671110
Metal working
13
2,7
—
84671190
Other
13
2,7
—
84671900
Other
13
2,7
—
Other tools
84678100
Chain saws
13
2,7
p/st
84678900
Other
13
2,7
—
Parts
84679100
Of chain saws
13
2,7
—
84679200
Of pneumatic tools
13
2,7
—
84679900
Other
13
2,7
—
8468
Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading No 8515; gas-operated surface tempering machines and appliances
84681000
Hand-held blow pipes
12
3,5
—
84682000
Other gas-operated machinery and apparatus
12
3,5
—
84688000
Other machinery and apparatus
15
4
—
84689000
Parts
12
3,5
—
8469
Typewriters and word-processing machines
84691000
Automatic typewriters and word-processing machines
16
4,1
p/st
Other typewriters, electric
84692100
Weighing not more than 12 kg, excluding case
16
4,2
p/st
84692900
Other
16
4,1
p/st
Other typewriters, non-electric
84693100
Weighing not more than 12 kg, excluding case
16
4,2
p/st
84693900
Other
16
4,2
p/st
8470
Calculating machines; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers
84701000
Electronic calculators capable of operation without an external source of power
14
10,8
p/st
Other electronic calculating machines
84702100
Incorporating a printing device
14
10,8
p/st
84702900
Other
14
10,8
p/st
84703000
Other calculating machines
12
3,7
p/st
84704000
Accounting machines
12
3,7
p/st
84705000
Cash registers
12
3,7
p/st
84709000
Other
12
3,7
p/st
8471
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
847110
Analogue or hybrid automatic data-processing machines
84711010
For use in civil aircraft
11
Free
p/st
84711090
Other
11
4,4
p/st
847120
Digital automatic data-processing machines, containing in the same housing at least a central processing unit and an input and output unit, whether or not combined
84712010
For use in civil aircraft
11
Free
p/st
Other
84712020
Weighing not more than 10 kg
11
4,4
p/st
84712080
Weighing more than 10 kg
11
4,4
p/st
Other
847191
Digital processing units, whether or not presented with the rest of a system, which may contain in the same housing one or two of the following types of unit: storage units, input units, output units
84719110
For use in civil aircraft
11
Free
p/st
84719180
Other
11
4,4
p/st
847192
Input or output units, whether or not presented with the rest of a system and whether or not containing storage units in the same housing
84719210
For use in civil aircraft
11
Free
p/st
Other
84719220
Printers
11
3,9
p/st
84719240
Keyboards
11
3,9
p/st
84719280
Other
11
3,9
p/st
847193
Storage units, whether or not presented with the rest of a system
84719310
For use in civil aircraft
11
Free
p/st
Other
84719340
Central storage units
11
3,9
p/st
Other
Disk storage units
84719351
Optical, including magneto-optical
11
3,9
p/st
84719359
Other
11
3,9
p/st
84719360
Magnetic tape storage units
11
3,9
p/st
84719390
Other
11
3,9
p/st
847199
Other
84719910
Peripheral units
11
3,9
p/st
84719980
Other
11
3,9
p/st
8472
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)
84721000
Duplicating machines
15
3,9
p/st
84722000
Addressing machines and address plate embossing machines
16
4,1
p/st
84723000
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
15
4
p/st
847290
Other
84729010
Coin-sorting, coin-counting or coin-wrapping machines
15
4
p/st
84729090
Other
15
4
—
8473
Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of heading Nos 8469 to 8472
847310
Parts and accessories of the machines of heading No 8469
84731010
Electronic assemblies
12
3,8
—
84731090
Other
12
3,2
—
Parts and accessories of the machines of heading No 8470
847321
Of the electronic calculating machines of subheading 8470 10, 8470 21 or 8470 29
84732110
Electronic assemblies
14
5,6
—
84732190
Other
14
5
—
847329
Other
84732910
Electronic assemblies
12
3,8
—
84732990
Other
12
3,2
—
847330
Parts and accessories of the machines of heading No 8471
84733010
Electronic assemblies
12
3,8
—
84733090
Other
12
3,2
—
847340
Parts and accessories of the machines of heading No 8472
84734010
Electronic assemblies
12
3,8
—
84734090
Other
12
3,2
—
8474
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
84741000
Sorting, screening, separating or washing machines
13
2,4
—
84742000
Crushing or grinding machines
13
2,4
—
Mixing or kneading machines
84743100
Concrete or mortar mixers
13
2,4
—
84743200
Machines for mixing mineral substances with bitumen
13
2,4
—
84743900
Other
13
2,4
—
84748000
Other machinery
13
2,4
—
847490
Parts
84749010
Of cast iron or cast steel
13
2,4
—
84749090
Other
13
2,4
—
8475
Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware
84751000
Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes
12
3,4
—
84752000
Machines for manufacturing or hot working glass or glassware
11
3,1
—
84759000
Parts
11
3,1
—
8476
Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines
Machines
847611
Incorporating heating or refrigerating devices
84761110
For food or pre-packed drinks
13
3,4
p/st
84761190
Other
13
3,4
p/st
847619
Other
84761910
For cigarettes
13
3,4
p/st
84761990
Other
13
3,4
p/st
84769000
Parts
13
3,4
—
8477
Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this chapter
84771000
Injection-moulding machines
15
3,9
—
84772000
Extruders
15
3,9
—
84773000
Blow-moulding machines
15
3,9
—
84774000
Vacuum-moulding machines and other thermoforming machines
15
3,9
—
Other machinery for moulding or otherwise forming
84775100
For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes
15
3,9
—
847759
Other
84775910
Presses
15
3,9
—
84775990
Other
15
3,9
—
847780
Other machinery
84778010
Machines for the manufacture of foam products
15
3,9
—
84778090
Other
15
3,9
—
847790
Parts
84779010
Of cast iron or cast steel
15
3,9
—
84779090
Other
15
3,9
—
8478
Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter
84781000
Machinery
15
3,9
—
84789000
Parts
15
3,9
—
8479
Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter
84791000
Machinery for public works, building or the like
15
3,5
—
84792000
Machinery for the extraction or preparation of animal or fixed vegetable fats or oils
15
3,9
—
847930
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
84793010
Presses
15
3,9
—
84793090
Other
15
3,9
—
84794000
Rope or cable-making machines
12
3,4
p/st
Other machines and mechanical appliances
84798100
For treating metal, including electric wire coil-winders
15
3,9
—
84798200
Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines
15
3,9
—
847989
Other
84798910
The following goods, for use in civil aircraft:
Hydropneumatic batteries;
Mechanical actuators for thrust reversers;
Toilet units specially designed;
Air humidifiers and dehumidifiers;
Servo-mechanisms, non-electric;
Non-electric starter motors;
Pneumatic starters for turbo-jets, turbo-jets, turbo-propellers and other gas turbines;
Windscreen wipers, non-electric;
Propeller regulators, non-electric
15
Free
—
Other
84798930
Mobile hydraulic powered mine roof supports
15
3,9
—
84798950
Multi-use industrial robots
15
3,9
—
84798960
Central greasing systems
15
3,9
—
84798965
Apparatus for growing or pulling monocrystal semiconductor boules
15
Free
—
84798970
Apparatus for epitaxial deposition on semiconductor wafers
15
Free
—
84798975
Apparatus for wet etching, developing, stripping or cleaning semiconductor wafers
15
Free
—
84798999
Other
15
3,9
—
847990
Parts
84799010
For use in civil aircraft
15
Free
—
Other
84799092
Of cast iron or cast steel
15
3,9
—
84799098
Other
15
3,9
—
8480
Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
84801000
Moulding boxes for metal foundry
13
3,4
—
84802000
Mould bases
13
3,4
—
848030
Moulding patterns
84803010
Of wood
7
2,7
—
84803090
Other
22
7,3
—
Moulds for metal or metal carbides
84804100
Injection or compression types
13
3,4
—
84804900
Other
13
3,4
—
84805000
Moulds for glass
13
3,4
—
84806000
Moulds for mineral materials
13
3,4
—
Moulds for rubber or plastics
84807100
Injection or compression types
13
3,4
—
84807900
Other
13
3,4
—
8481
Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves
848110
Pressure-reducing valves
Of cast iron or steel
84811011
Combined with filters or lubricators
15
4
—
84811019
Other
15
4
—
Other
84811091
Combined with filters or lubricators
15
4
—
84811099
Other
15
4
—
848120
Valves for oleohydraulic or pneumatic transmissions
84812010
Valves for the control of oleohydraulic power transmission
16
4,1
—
84812090
Valves for the control of pneumatic power transmission
16
4,1
—
848130
Check valves
84813010
For pneumatic tyres and inner-tubes
16
4,1
—
Other
84813091
Of cast iron or steel
16
4,1
—
84813099
Other
16
4,1
—
848140
Safety or relief valves
84814010
Of cast iron or steel
16
4,1
—
84814090
Other
16
4,1
—
848180
Other appliances
Taps, cocks and valves for sinks, wash basins, bidets, water cisterns, baths and similar fixtures
84818011
Mixing valves
16
4,1
—
84818019
Other
16
4,1
—
Central heating radiator valves
84818031
Thermostatic valves
16
4,1
—
84818039
Other
16
4,1
—
Other
Process control valves
84818051
Temperature regulators
16
4,1
—
84818059
Other
16
4,1
—
Other
Gate valves
84818061
Of cast iron
16
4,1
—
84818063
Of steel
16
4,1
—
84818069
Other
16
4,1
—
Globe valves
84818071
Of cast iron
16
4,1
—
84818073
Of steel
16
4,1
—
84818079
Other
16
4,1
—
84818081
Ball and plug valves
16
4,1
—
84818085
Butterfly valves
16
4,1
—
84818087
Diaphragm valves
16
4,1
—
84818099
Other
16
4,1
—
84819000
Parts
16
4,1
—
8482
Ball or roller bearings
848210
Ball bearings
84821010
With greatest external diameter not exceeding 30 mm
18
8,8
—
84821090
Other
18
8,8
—
84822000
Tapered roller bearings, including cone and tapered roller assemblies
18
8,8
—
84823000
Spherical roller bearings
18
8,8
—
84824000
Needle roller bearings
18
8,8
—
84825000
Other cylindrical roller bearings
18
8,8
—
84828000
Other, including combined ball/roller bearings
18
8,8
—
Parts
848291
Balls, needles and rollers
84829110
Tapered rollers
18
8,8
—
84829190
Other
18
8,8
—
84829900
Other
18
8,8
—
8483
Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)
848310
Transmission shafts (including cam shafts and crank shafts) and cranks
84831010
For use in civil aircraft
16
Free
—
Other
Cranks and crank shafts
84831030
Crank shafts built up from several parts (composite crank shafts)
16
4,7
—
Other
84831041
Of cast iron or cast steel
16
4,7
—
84831051
Of open-die forged steel
16
4,7
—
84831053
Of closed-die forged steel
16
4,7
—
84831058
Other
16
4,7
—
84831090
Other
16
4,7
—
848320
Bearing housings, incorporating ball or roller bearings
84832010
Of a kind used in aircraft and spacecraft
16
6,8
—
84832090
Other
16
6,8
—
848330
Bearing housings, not incorporating ball or roller bearings; plain shaft bearings
84833010
For use in civil aircraft
16
Free
—
Other
Bearing housings
84833031
For ball or roller bearings
16
6,7
—
Other
84833051
Of cast iron or cast steel
16
4,6
—
84833059
Other
16
4,6
—
84833090
Plain shaft bearings
16
4,6
—
848340
Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball screws; gear boxes and other speed changers, including torque converters
84834010
For use in civil aircraft
16
Free
—
Other
84834091
Gear and gearing
16
4,7
—
84834093
Gear boxes and other speed changers
16
4,7
—
84834099
Other
16
4,7
—
848350
Flywheels and pulleys, including pulley blocks
84835010
Pulleys for use in civil aircraft
16
Free
—
Other
84835091
Of cast iron or cast steel
16
4,5
—
84835099
Other
16
4,5
—
848360
Clutches and shaft couplings (including universal joints)
84836010
For use in civil aircraft
16
Free
—
Other
84836091
Of cast iron or cast steel
16
4,5
—
84836099
Other
16
4,5
—
848390
Parts
84839010
For use in civil aircraft
16
Free
—
Other
84839030
Of bearing housings
16
6,7
—
Other
84839092
Of cast iron or cast steel
16
4,5
—
84839098
Other
16
4,5
—
8484
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
848410
Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal
84841010
For use in civil aircraft
14
Free
—
84841090
Other
14
3,6
—
848490
Other
84849010
For use in civil aircraft
14
Free
—
84849090
Other
14
3,6
—
8485
Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this chapter
848510
Ships' or boats' propellers and blades therefor
84851010
Of bronze
15
3,9
p/st
84851090
Other
15
3,9
p/st
848590
Other
84859010
Of non-malleable cast iron
15
3,9
—
84859030
Of malleable cast iron
15
3,9
—
Of iron or steel
84859051
Of cast steel
15
3,9
—
84859053
Of open-die forged iron or steel
15
3,9
—
84859055
Of closed-die forged iron or steel
15
3,9
—
84859059
Other
15
3,9
—
84859080
Other
15
3,9
—

### Division: Notes

## 1 This chapter does not cover:

(a) millstones, grindstones or other articles of Chapter 68;
(b) appliances or machinery (for example, pumps) or parts thereof, of ceramic material (Chapter 69);
(c) laboratory glassware (heading No 7017); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading No 7019 or 7020);
(d) articles of heading No 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);
(e) electro-mechanical tools for working in the hand, of heading No 8508 or electro-mechanical domestic appliances of heading No 8509; or
(f) hand-operated mechanical floor sweepers, not motorized (heading No 9603).

## 2 Subject to the operation of note 3 to Section XVI, a machine or appliance which answers to a description within one or more of the heading Nos 8401 to 8424 and at the same time to a description within one or other of the heading Nos 8425 to 8480 is to be classified under the appropriate heading of the former group and not the latter.

Heading No 8419 does not, however, cover;
(a) germination plant, incubators or brooders (heading No 8436);
(b) grain dampening machines (heading No 8437);
(c) diffusing apparatus for sugar juice extraction (heading No 8438);
(d) machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading No 8451); or
(e) machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary.
Heading No 8422 does not cover:
(a) sewing machines for closing bags or similar containers (heading No 8452); or
(b) office machinery of heading No 8472.

## 3 

A machine-tool for working any material which answers to a description within heading No 8456 and at the same time to a description in heading No 8457, 8458, 8459, 8460, 8461, 8464 or 8465 is to be classified within heading No 8456.

## 4 Heading No 8457 applies only to machine-tools for working metal (other than lathes) 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 No 8471, the expression ‘automatic data-processing machines’ means:
(a) digital machines, capable of
(1) storing the processing program or programs and at least the data immediately necessary for the execution of the program;
(2) being freely programmed in accordance with the requirements of the user;
(3) performing arithmetical computations specified by the user; and
(4) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run;
(b) analogue machines capable of simulating mathematical models and comprising at least: analogue elements, control elements and programming elements;
(c) hybrid machines consisting of either a digital machine with analogue elements or an analogue machine with digital elements.
(B) Automatic data-processing machines may be in the form of systems consisting of a variable number of separately housed units. A unit is to be regarded as being a part of the complete system if it meets all the following conditions:
(a) it is connectable to the central processing unit either directly or through one or more other units;
(b) it is specifically designed as part of such a system (it must, in particular, unless it is a power supply unit, be able to accept or deliver data in a form (code or signals) which can be used by the system).
Such units presented separately are also to be classified within heading No 8471.
Heading No 8471 does not cover machines incorporating or working in conjunction with an automatic data-processing machine and performing a specific function. Such machines are classified in the headings appropriate to their respective functions or, failing that, in residual headings.

## 6 Heading No 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 within heading No 7326.

## 7 A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.

Subject to note 2 to this chapter and note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading No 8479. Heading No 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.

### Division: Subheading note

## 1 

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.

### Division: Additional note

## 1 

For the purposes of subheadings 8407 10 and 8409 10, the expression ‘aircraft engines’ shall apply only to engines designed for fitting with an airscrew or rotor.

## 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

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
8501
Electric motors and generators (excluding generating sets)
850110
Motors of an output not exceeding 37,5 W
85011010
Synchronous motors of an output not exceeding 18 W
14
7,7
p/st
Other
85011091
Universal AC/DC motors
12
4,5
p/st
85011093
AC motors
12
4,5
p/st
85011099
DC motors
12
4,5
p/st
850120
Universal AC/DC motors of an output exceeding 37,5 W
85012010
Of an output exceeding 735 W but not exceeding 150 kW, for use in civil aircraft
12
Free
p/st
85012090
Other
12
4,5
p/st
Other DC motors; DC generators
850131
Of an output not exceeding 750 W
85013110
Motors of an output exceeding 735 W, DC generators, for use in civil aircraft
12
Free
p/st
85013190
Other
12
4,5
p/st
850132
Of an output exceeding 750 W but not exceeding 75 kW
85013210
For use in civil aircraft
12
Free
p/st
Other
85013291
Of an output exceeding 750 W but not exceeding 7,5 kW
12
4,5
p/st
85013299
Of an output exceeding 7,5 kW but not exceeding 75 kW
12
4,5
p/st
850133
Of an output exceeding 75 kW but not exceeding 375 kW
85013310
Motors of an output not exceeding 150 kW and generators, for use in civil aircraft
12
Free
p/st
85013390
Other
12
4,5
p/st
850134
Of an output exceeding 375 kW
85013410
Generators for use in civil aircraft
12
Free
p/st
Other
85013450
Traction motors
12
4,5
p/st
Other, of an output
85013491
Exceeding 375 kW but not exceeding 750 kW
12
4,5
p/st
85013499
Exceeding 750 kW
12
4,5
p/st
850140
Other AC motors, single-phase
85014010
Of an output exceeding 735 W but not exceeding 150 kW, for use in civil aircraft
12
Free
p/st
Other
85014091
Of an output not exceeding 750 W
12
4,5
p/st
85014099
Of an output exceeding 750 W
12
4,5
p/st
Other AC motors, multi-phase
850151
Of an output not exceeding 750 W
85015110
Of an output exceeding 735 W, for use in civil aircraft
12
Free
p/st
85015190
Other
12
4,5
p/st
850152
Of an output exceeding 750 W but not exceeding 75 kW
85015210
For use in civil aircraft
12
Free
p/st
Other
85015291
Of an output exceeding 750 W but not exceeding 7,5 kW
12
4,5
p/st
85015293
Of an output exceeding 7,5 kW but not exceeding 37 kW
12
4,5
p/st
85015299
Of an output exceeding 37 kW but not exceeding 75 kW
12
4,5
p/st
850153
Of an output exceeding 75 kW
85015310
Of an output not exceeding 150 kW, for use in civil aircraft
12
Free
p/st
Other
85015350
Traction motors
12
4,5
p/st
Other, of an output
85015392
Exceeding 75 kW but not exceeding 375 kW
12
4,5
p/st
85015394
Exceeding 375 kW but not exceeding 750 kW
12
4,5
p/st
85015399
Exceeding 750 kW
12
4,5
p/st
AC generators (alternators)
850161
Of an output not exceeding 75 kVA
85016110
For use in civil aircraft
12
Free
p/st
Other
85016191
Of an output not exceeding 7,5 kVA
12
4,5
p/st
85016199
Of an output exceeding 7,5 kVA but not exceeding 75 kVA
12
4,5
p/st
850162
Of an output exceeding 75 kVA but not exceeding 375 kVA
85016210
For use in civil aircraft
12
Free
p/st
85016290
Other
12
4,5
p/st
850163
Of an output exceeding 375 kVA but not exceeding 750 kVA
85016310
For use in civil aircraft
12
Free
p/st
85016390
Other
12
4,5
p/st
85016400
Of an output exceeding 750 kVA
12
4,5
p/st
8502
Electric generating sets and rotary converters
Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
850211
Of an output not exceeding 75 kVA
85021110
For use in civil aircraft
12
Free
p/st
Other
85021191
Of an output not exceeding 7,5 kVA
12
4,5
p/st
85021199
Of an output exceeding 7,5 kVA but not exceeding 75 kVA
12
4,5
p/st
850212
Of an output exceeding 75 kVA but not exceeding 375 kVA
85021210
For use in civil aircraft
12
Free
p/st
85021290
Other
12
4,5
p/st
850213
Of an output exceeding 375 kVA
85021310
For use in civil aircraft
12
Free
p/st
Other
85021391
Of an output exceeding 375 kVA but not exceeding 750 kVA
12
4,5
p/st
85021399
Of an output exceeding 750 kVA
12
4,5
p/st
850220
Generating sets with spark-ignition internal combustion piston engines
85022010
For use in civil aircraft
12
Free
p/st
Other
85022091
Of an output not exceeding 7,5 kVA
12
4,5
p/st
85022099
Of an output exceeding 7,5 kVA
12
4,5
p/st
850230
Other generating sets
85023010
For use in civil aircraft
12
Free
p/st
Other
85023091
Turbo-generators
12
4,5
p/st
85023099
Other
12
4,5
p/st
850240
Electric rotary converters
85024010
For use in civil aircraft
12
Free
p/st
85024090
Other
12
4,5
p/st
850300
Parts suitable for use solely or principally with the machines of heading No 8501 or 8502
85030010
Non-magnetic retaining rings
15
4,1
—
Other
85030091
Of cast iron or cast steel
15
4,1
—
85030099
Other
15
4,1
—
8504
Electrical transformers, static converters (for example, rectifiers) and inductors
850410
Ballasts for discharge lamps or tubes
85041010
For use in civil aircraft
12
Free
p/st
Other
85041091
Inductors, whether or not connected with a capacitor
16
5,9
p/st
85041099
Other
16
5,9
p/st
Liquid dielectric transformers
85042100
Having a power handling capacity not exceeding 650 kVA
16
5,9
p/st
850422
Having a power handling capacity exceeding 650 kVA but not exceeding 10 000 kVA
85042210
Exceeding 650 kVA but not exceeding 1 600 kVA
16
5,9
p/st
85042290
Exceeding 1 600 kVA but not exceeding 10 000 kVA
16
5,9
p/st
85042300
Having a power handling capacity exceeding 10 000 kVA
16
5,9
p/st
Other transformers
850431
Having a power handling capacity not exceeding 1 kVA
85043110
For use in civil aircraft
12
Free
p/st
Other
Measuring transformers
85043131
For voltage measurement
16
5,9
p/st
85043139
Other
16
5,9
p/st
85043190
Other
16
5,9
p/st
850432
Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA
85043210
For use in civil aircraft
12
Free
p/st
Other
85043230
Measuring transformers
16
5,9
p/st
85043290
Other
16
5,9
p/st
850433
Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA
85043310
For use in civil aircraft
12
Free
p/st
85043390
Other
16
5,9
p/st
85043400
Having a power handling capacity exceeding 500 kVA
16
5,9
p/st
850440
Static converters
85044010
For use in civil aircraft
12
Free
p/st
Other
85044050
Polycrystalline semiconductors
16
5,9
p/st
Other
85044091
Converters specially designed for welding, without welding equipment
16
5,9
p/st
85044093
Accumulator chargers
16
5,9
p/st
Other
85044094
Rectifiers
16
5,9
—
Inverters
85044096
Having a power handling capacity not exceeding 7,5 kVA
16
5,9
—
85044097
Having a power handling capacity exceeding 7,5 kVA
16
5,9
—
85044098
Other
16
5,9
—
850450
Other inductors
85045010
For use in civil aircraft
12
Free
p/st
85045090
Other
16
5,9
—
850490
Parts
Of transformers and inductors
85049011
Ferrite cores
15
4
—
85049019
Other
15
4
—
85049090
Of static converters
15
4
—
8505
Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetization; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electro-magnetic lifting heads
Permanent magnets and articles intended to become permanent magnets after magnetization
85051100
Of metal
15
4
—
850519
Other
85051910
Permanent magnets of agglomerated ferrite
15
4
—
85051990
Other
15
4
—
85052000
Electro-magnetic couplings, clutches and brakes
15
4
—
85053000
Electro-magnetic lifting heads
15
4
—
850590
Other, including parts
85059010
Electro-magnets
15
4
—
85059030
Electro-magnetic or permanent magnet chucks, clamps and similar holding devices
15
4
—
85059090
Parts
15
4
—
8506
Primary cells and primary batteries
Of an external volume not exceeding 300 cm3
850611
Manganese dioxide
Alkaline
85061111
Cylindrical cells
20
8,1
p/st
85061115
Button cells
20
8,1
p/st
85061119
Other
20
8,1
p/st
Other
85061191
Cylindrical cells
20
8,1
p/st
85061195
Button cells
20
8,1
p/st
85061199
Other
20
8,1
p/st
850612
Mercuric oxide
85061210
Cylindrical cells
20
8,1
p/st
85061230
Button cells
20
8,1
p/st
85061290
Other
20
8,1
p/st
850613
Silver oxide
85061310
Cylindrical cells
20
8,1
p/st
85061330
Button cells
20
8,1
p/st
85061390
Other
20
8,1
p/st
850619
Other
Lithium
85061911
Cylindrical cells
20
8,1
p/st
85061915
Button cells
20
8,1
p/st
85061919
Other
20
8,1
p/st
Air-zinc
85061931
Cylindrical cells
20
8,1
p/st
85061935
Button cells
20
8,1
p/st
85061939
Other
20
8,1
p/st
85061950
Dry zinc-carbon batteries of a voltage of 5,5 V or more but not exceeding 6,5 V
20
Free
p/st
Other
85061991
Cylindrical cells
20
8,1
p/st
85061995
Button cells
20
8,1
p/st
85061998
Other
20
8,1
p/st
850620
Of an external volume exceeding 300 cm3
Manganese dioxide
85062011
Alkaline
20
8,1
p/st
85062019
Other
20
8,1
p/st
85062020
Mercuric oxide
20
8,1
p/st
85062030
Silver oxide
20
8,1
p/st
85062040
Lithium
20
8,1
p/st
85062050
Air-zinc
20
8,1
p/st
85062090
Other
20
8,1
p/st
85069000
Parts
20
8,1
—
8507
Electric accumulators, including separators therefor, whether or not rectangular (including square)
850710
Lead-acid, of a kind used for starting piston engines
85071010
For use in civil aircraft
20
Free
p/st
Other
Of a weight not exceeding 5 kg
85071031
Working with liquid electrolyte
20
5,7
p/st
85071039
Other
20
5,7
p/st
Of a weight exceeding 5 kg
85071081
Working with liquid electrolyte
20
5,7
p/st
85071089
Other
20
5,7
p/st
850720
Other lead-acid accumulators
85072010
For use in civil aircraft
20
Free
p/st
Other
Traction accumulators
85072031
Working with liquid electrolyte
20
5,7
ce/el
85072039
Other
20
5,7
ce/el
Other
85072081
Working with liquid electrolyte
20
5,7
ce/el
85072089
Other
20
5,7
ce/el
850730
Nickel-cadmium
85073010
For use in civil aircraft
20
Free
p/st
Other
85073091
Hermetically sealed
17
4,6
p/st
Other
85073093
Traction accumulators
17
4,6
ce/el
85073098
Other
17
4,6
ce/el
850740
Nickel-iron
85074010
For use in civil aircraft
20
Free
p/st
85074090
Other
17
4,6
p/st
850780
Other accumulators
85078010
For use in civil aircraft
20
Free
p/st
Other
85078091
Nickel-hydrid
17
4,6
p/st
85078099
Other
17
4,6
p/st
850790
Parts
85079010
For use in civil aircraft
20
Free
—
Other
85079091
Plates for accumulators
17
5
—
85079093
Separators
17
5
—
85079098
Other
17
5
—
8508
Electro-mechanical tools for working in the hand, with self-contained electric motor
850810
Drills of all kinds
85081010
Capable of operation without an external source of power
14
4,1
p/st
Other
85081091
Electropneumatic
14
4,1
p/st
85081099
Other
14
4,1
p/st
850820
Saws
85082010
Chainsaws
14
4,1
p/st
85082030
Circular saws
14
4,1
p/st
85082090
Other
14
4,1
p/st
850880
Other tools
85088010
Of a kind used for working textile materials
14
4,1
—
Other
85088030
Capable of operation without an external source of power
14
4,1
p/st
Other
Grinders and sanders
85088051
Angle grinders
14
4,1
p/st
85088053
Belt sanders
14
4,1
p/st
85088059
Other
14
4,1
p/st
85088070
Planers
14
4,1
p/st
85088080
Hedge trimmers and lawn edge cutters
14
4,1
p/st
85088090
Other
14
4,1
p/st
85089000
Parts
14
4,1
—
8509
Electro-mechanical domestic appliances, with self-contained electric motor
850910
Vacuum cleaners
85091010
For a voltage of 110 V or more
19
3,6
p/st
85091090
For a voltage of less than 110 V
19
3,6
p/st
85092000
Floor polishers
19
3,6
p/st
85093000
Kitchen waste disposers
19
4,5
p/st
85094000
Food grinders and mixers; fruit or vegetable juice extractors
19
4,5
p/st
85098000
Other appliances
19
4,5
—
850990
Parts
85099010
Of vacuum cleaners or floor polishers
19
3,6
—
85099090
Other
19
4,5
—
8510
Shavers and hair clippers, with self-contained electric motor
85101000
Shavers
13
4,1
p/st
85102000
Hair clippers
14
3,7
—
85109000
Parts
13
4,1
—
8511
Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines
851110
Sparking plugs
85111010
For use in civil aircraft
18
Free
—
85111090
Other
20
5,3
—
851120
Ignition magnetos; magneto-dynamos; magnetic flywheels
85112010
For use in civil aircraft
18
Free
—
85112090
Other
18
4,6
—
851130
Distributors; ignition coils
85113010
For use in civil aircraft
18
Free
—
85113090
Other
20
5,3
—
851140
Starter motors and dual purpose starter-generators
85114010
For use in civil aircraft
18
Free
—
85114090
Other
14
5,1
—
851150
Other generators
85115010
For use in civil aircraft
18
Free
—
85115090
Other
14
5,1
—
851180
Other equipment
85118010
For use in civil aircraft
18
Free
—
85118090
Other
20
5,3
—
85119000
Parts
18
5,1
—
8512
Electrical lighting or signalling equipment (excluding articles of heading No 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles
85121000
Lighting or visual signalling equipment of a kind used on bicycles
17
4,5
—
85122000
Other lighting or visual signalling equipment
17
4,5
—
85123000
Sound signalling equipment
14
4,5
—
85124000
Windscreen wipers, defrosters and demisters
15
4,5
—
85129000
Parts
15
4,5
—
8513
Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading No 8512
85131000
Lamps
18
6,9
—
85139000
Parts
18
6,9
—
8514
Industrial or laboratory electric (including induction or dielectric) furnaces and ovens; other industrial or laboratory induction or dielectric heating equipment
851410
Resistance heated furnaces and ovens
85141010
Bakery and biscuit ovens
14
3,7
—
85141090
Other
14
3,7
—
851420
Induction or dielectric furnaces and ovens
85142010
Induction furnaces and ovens
14
3,7
—
85142090
Dielectric furnaces and ovens
14
3,7
—
851430
Other furnaces and ovens
Infra-red radiation ovens
85143011
For the manufacture of semiconductor devices on semiconductor wafers
14
Free
—
85143019
Other
14
3,7
—
Other
85143091
For the manufacture of semiconductor devices on semiconductor wafers
14
Free
—
85143099
Other
14
3,7
—
85144000
Other induction or dielectric heating equipment
14
3,7
—
851490
Parts
85149010
Of cast iron or cast steel
14
3,7
—
85149090
Other
14
3,7
—
8515
Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or sintered metal carbides
Brazing or soldering machines and apparatus
85151100
Soldering irons and guns
15
4,6
—
85151900
Other
15
4,6
—
Machines and apparatus for resistance welding of metal
85152100
Fully or partly automatic
15
4,6
—
851529
Other
85152910
For butt welding
15
4,6
—
85152990
Other
15
4,6
—
Machines and apparatus for arc (including plasma arc) welding of metals
85153100
Fully or partly automatic
15
4,6
—
851539
Other
For manual welding with coated electrodes, complete with welding or cutting devices, and consigned with
85153913
Transformers
15
4,6
—
85153918
Generators or rotary converters or static converters, rectifiers or rectifying apparatus
15
4,6
—
85153990
Other
15
4,6
—
851580
Other machines and apparatus
For treating metals
85158011
For welding
15
4,6
p/st
85158019
Other
15
4,6
p/st
Other
85158091
For resistance welding of plastics
15
4,6
p/st
85158099
Other
15
4,6
p/st
85159000
Parts
15
4,6
—
8516
Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading No 8545
851610
Electric instantaneous or storage water heaters and immersion heaters
Water heaters
85161011
Instantaneous water heaters
20
4,8
p/st
85161019
Other
20
4,3
p/st
85161090
Immersion heaters
20
4,3
p/st
Electric space-heating apparatus and electric soil-heating apparatus
85162100
Storage heating radiators
21
5
p/st
851629
Other
85162910
Liquid-filled radiators
21
5
p/st
85162950
Convection heaters
21
5
p/st
Other
85162991
With built-in fan
21
5
p/st
85162999
Other
21
5
p/st
Electro-thermic hair-dressing or hand-drying apparatus
851631
Hair dryers
85163110
Drying hoods
19
5,3
p/st
85163190
Other
19
5,3
p/st
85163200
Other hair-dressing apparatus
19
5,3
—
85163300
Hand-drying apparatus
19
4,6
p/st
851640
Electric smoothing irons
85164010
Steam smoothing irons
20
5,3
p/st
85164090
Other
20
5,3
p/st
85165000
Microwave ovens
19
5
p/st
851660
Other ovens; cookers, cooking plates, boiling rings; grillers and roasters
85166010
Cookers (incorporating at least an oven and a hob)
19
4,6
p/st
Cooking plates, boiling rings and hobs
85166051
Hobs for building-in
19
4,6
p/st
85166059
Other
19
4,6
p/st
85166070
Grillers and roasters
19
4,6
p/st
85166080
Ovens for building-in
19
4,6
p/st
85166090
Other
19
4,6
p/st
Other electro-thermic appliances
85167100
Coffee or tea makers
19
4,6
p/st
85167200
Toasters
19
4,6
p/st
851679
Other
85167910
Plate warmers
19
4,6
p/st
85167920
Deep fat fryers
19
4,6
p/st
85167980
Other
19
4,6
p/st
851680
Electric heating resistors
85168010
Assembled only with a simple insulated former and electrical connections, used for anti-icing or de-icing, for use in civil aircraft
18
Free
—
Other
85168091
Assembled with an insulated former
18
4,5
—
85168099
Other
18
4,5
—
85169000
Parts
19
4,6
—
8517
Electrical apparatus for line telephony or line telegraphy, including such apparatus for carrier-current line systems
85171000
Telephone sets
15
7,5
p/st
85172000
Teleprinters
15
7,5
—
85173000
Telephonic or telegraphic switching apparatus
15
7,5
—
85174000
Other apparatus, for carrier-current line systems
16
4,6
—
Other apparatus
851781
Telephonic
85178110
Entry-phone systems
15
7,5
—
85178190
Other
15
7,5
—
851782
Telegraphic
85178210
Facsimile machines
15
7,5
p/st
85178290
Other
15
7,5
—
851790
Parts
Of apparatus of subheading 8517 40
85179011
Electronic assemblies
16
4,6
—
85179019
Other
16
4,6
—
Other
Of telephonic apparatus
85179081
Electronic assemblies
15
7,5
—
85179089
Other
15
7,5
—
Of telegraphic apparatus
85179092
Electronic assemblies
15
7,5
—
85179098
Other
15
7,5
—
8518
Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones, earphones and combined microphone/speaker sets; audio-frequency electric amplifiers; electric sound amplifier sets
851810
Microphones and stands therefor
85181010
For use in civil aircraft
18
Free
—
85181090
Other
18
4,4
—
Loudspeakers, whether or not mounted in their enclosures
851821
Single loudspeakers, mounted in their enclosures
85182110
For use in civil aircraft
18
Free
—
85182190
Other
18
4,8
p/st
851822
Multiple loudspeakers, mounted in the same enclosure
85182210
For use in civil aircraft
18
Free
—
85182290
Other
18
4,5
p/st
851829
Other
85182910
For use in civil aircraft
18
Free
—
85182990
Other
18
4,8
p/st
851830
Headphones, earphones and combined microphone/speaker sets
85183010
For use in civil aircraft
18
Free
—
85183090
Other
13
6
—
851840
Audio-frequency electric amplifiers
85184010
For use in civil aircraft
18
Free
—
Other
85184030
Telephonic and measurement amplifiers
18
4,5
—
Other
85184091
With only one channel
18
4,8
p/st
85184099
Other
18
4,8
p/st
851850
Electric sound amplifier sets
85185010
For use in civil aircraft
18
Free
—
85185090
Other
18
4,3
p/st
85189000
Parts
18
4,3
—
8519
Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device
85191000
Coin- or disc-operated record-players
19
8,8
p/st
Other record-players
85192100
Without loudspeaker
19
8
p/st
85192900
Other
19
8
p/st
Turntables (record-decks)
85193100
With automatic record-changing mechanism
19
8
p/st
85193900
Other
19
8
p/st
85194000
Transcribing machines
19
8,6
p/st
Other sound reproducing apparatus
851991
Cassette-type
85199110
With built-in amplifier, without built-in loudspeaker, capable of operating without an external source of power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm
19
Free
p/st
Other
Of a kind used in motor vehicles
85199131
With an analogue and digital reading system
19
9,4
p/st
85199139
Other
19
8
p/st
Other
85199181
With an analogue and digital reading system
19
9,4
p/st
85199189
Other
19
8
p/st
851999
Other
With laser optical reading system
85199911
Of a type using discs of a diameter not exceeding 6,5 cm
19
9,5
p/st
85199919
Other
19
9,5
p/st
85199990
Other
19
8,5
p/st
8520
Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device
85201000
Dictating machines not capable of operating without an external source of power
16
6,4
p/st
85202000
Telephone answering machines
16
6,4
p/st
Other magnetic tape recorders incorporating sound reproducing apparatus
852031
Cassette-type
With built-in amplifier and one or more built-in loudspeakers
85203111
Capable of operating without an external source of power
16
Free
p/st
85203119
Other
16
6
p/st
85203130
With built-in amplifier, without built-in loudspeaker, capable of operating without an external source of power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm
16
Free
p/st
85203190
Other
16
6
p/st
852039
Other
85203910
Using magnetic tapes on reels, allowing sound recording or reproduction either at a single speed of 19 cm per second or at several speeds if those comprise only 19 cm per second and lower speeds
16
6
p/st
85203990
Other
16
7
p/st
852090
Other
85209010
For use in civil aircraft
19
Free
p/st
85209090
Other
19
4,5
p/st
8521
Video recording or reproducing apparatus, whether or not incorporating a video tuner
852110
Magnetic tape-type
85211010
For use in civil aircraft
13
Free
p/st
Other
Of a width not exceeding 1,3 cm and allowing recording or reproduction at a tape speed not exceeding 50 mm per second
85211031
Within the same housing a built-in television camera
14
14
p/st
85211038
Other
14
14
p/st
85211080
Other
13
8
p/st
85219000
Other
14
14
p/st
8522
Parts and accessories of apparatus of heading Nos 8519 to 8521
85221000
Pick-up cartridges
20
5,8
—
852290
Other
85229010
Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus falling within subheading 8520 90, for use in civil aircraft
19
Free
—
Other
85229030
Styli; diamonds, sapphires and other precious or semi-precious stones (natural, synthetic or reconstructed) for styli, whether or not mounted
13
3
—
Other
85229091
Electronic assemblies
19
5,4
—
85229093
Single cassette-deck assemblies with a total thickness not exceeding 53 mm, of a kind used in the manufacture of sound recording and reproducing apparatus
19
Free
—
85229098
Other
19
5,4
—
8523
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37
Magnetic tapes
85231100
Of a width not exceeding 4 mm
17
4,3
—
85231200
Of a width exceeding 4 mm but not exceeding 6,5 mm
17
4,6
—
85231300
Of a width exceeding 6,5 mm
17
4,6
—
852320
Magnetic discs
Rigid
85232011
With a thin film metallic coating, having a coercivity exceeding 600 Oersted and an external diameter not exceeding 231 mm
17
Free
—
85232019
Other
17
4,6
—
85232090
Other
17
4,6
—
85239000
Other
17
4,6
—
8524
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
85241000
Gramophone records
17
4,6
—
Magnetic tapes
852421
Of a width not exceeding 4 mm
85242110
Bearing data or instructions (other than sound or vision recording) of a kind used in automatic data-processing machines
Free
4,1
—
85242190
Other
19
4,8
—
852422
Of a width exceeding 4 mm but not exceeding 6,5 mm
85242210
Bearing data or instructions (other than sound or vision recordings) of a kind used in automatic data-processing machines
Free
4,1
—
85242290
Other
19
4,6
—
852423
Of a width exceeding 6,5 mm
85242310
Bearing data or instructions (other than sound or vision recordings) of a kind used in automatic data-processing machines
Free
4,1
—
85242390
Other
19
4,8
—
852490
Other
85249010
Compact discs
17
4,6
—
Other
85249091
Bearing data or instructions (other than sound or vision recordings) of a kind used in automatic-data processing machines
Free
4,1
—
85249099
Other
19
4,8
—
8525
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
852510
Transmission apparatus
85251010
Radio-telegraphic or radio-telephonic apparatus, for use in civil aircraft
18
Free
p/st
85251090
Other
18
4,6
p/st
852520
Transmission apparatus incorporating reception apparatus
85252010
Radio-telegraphic or radio-telephonic apparatus, for use in civil aircraft
20
Free
p/st
85252090
Other
20
6,5
p/st
852530
Television cameras
85253010
With 3 or more camera tubes
17
4,5
p/st
Other
85253091
Incorporating in the same housing a video recording or reproducing apparatus
17
4,9
p/st
85253099
Other
17
4,9
p/st
8526
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
852610
Radar apparatus
85261010
For use in civil aircraft
16
Free
—
85261090
Other
16
5,7
—
Other
852691
Radio navigational aid apparatus
For use in civil aircraft
85269111
Radio navigational receivers
16
Free
p/st
85269119
Other
16
Free
—
85269190
Other
16
5,7
—
852692
Radio remote control apparatus
85269210
For use in civil aircraft
16
Free
—
85269290
Other
16
5,7
—
8527
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
852711
Combined with sound recording or reproducing apparatus
85271110
With laser optical reading system
22
13,6
p/st
Other
85271191
Of the cassette-type with an analogue and digital reading system
22
14
p/st
85271199
Other
22
13,2
p/st
85271900
Other
22
Free
p/st
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
852721
Combined with sound recording or reproducing apparatus
85272110
With laser optical reading system
22
14
p/st
Other
85272191
Of the cassette-type with an analogue and digital reading system
22
14
p/st
85272199
Other
22
13,2
p/st
85272900
Other
22
13,6
p/st
Other radio-broadcast receivers, including apparatus capable of receiving also radio-telephony or radio-telegraphy
852731
Combined with sound recording or reproducing apparatus
With in the same housing one or more loudspeakers
85273111
Of the cassette-type with an analogue and digital reading system
22
14
p/st
85273119
Other
22
13,2
p/st
Other
85273191
With laser optical reading system
22
13,6
p/st
Other
85273193
Of the cassette-type with an analogue and digital reading system
22
14
p/st
85273198
other
22
13,2
p/st
852732
Not combined with sound recording or reproducing apparatus but combined with a clock
85273210
Alarm clock radios
22
Free
p/st
85273290
Other
22
13
p/st
852739
Other
85273910
With in the same housing one or more loudspeakers
22
13
p/st
Other
85273991
Without built-in amplifier
22
13
p/st
85273999
With built-in amplifier
22
13
p/st
852790
Other apparatus
85279010
For radio-telephony or radio-telegraphy, for use in civil aircraft
22
Free
p/st
Other
85279091
Portable receivers for calling or paging
22
11,2
p/st
85279099
Other
22
13,1
p/st
8528
Television receivers (including video monitors and video projectors), whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus
852810
Colour
Television projection equipment
85281014
With scanning parameters not exceeding 625 lines
22
14
p/st
With scanning parameters exceeding 625 lines
85281016
With a vertical resolution of less than 700 lines
22
14
p/st
85281018
With a vertical resolution of 700 lines or more
22
14
p/st
Apparatus incorporating a video recorder or reproducer
85281022
With a screen width/height ratio less than 1,5
22
14
p/st
85281028
Other
22
14
p/st
Video monitors
With cathode-ray tube
85281031
With a screen width/height ratio less than 1,5
22
14
p/st
Other
85281041
With scanning parameters not exceeding 625 lines
22
14
p/st
85281043
With scanning parameters exceeding 625 lines
22
14
p/st
85281049
Other
22
14
p/st
Other
With integral tube
With a screen width/height ratio less than 1,5, with a diagonal measurement of the screen
85281052
Not exceeding 42 cm
22
14
p/st
85281054
Exceeding 42 cm but not exceeding 52 cm
22
14
p/st
85281056
Exceeding 52 cm but not exceeding 72 cm
22
14
p/st
85281058
Exceeding 72 cm
22
14
p/st
Other
With scanning parameters not exceeding 625 lines, with a diagonal measurement of the screen
85281062
Not exceeding 75 cm
22
14
p/st
85281066
Exceeding 75 cm
22
14
p/st
With scanning parameters exceeding 625 lines
85281072
With a vertical resolution of less than 700 lines
22
14
p/st
85281076
With a vertical resolution of 700 lines or more
22
14
p/st
Other
With screen
85281081
With a screen width/height ratio less than 1,5
22
14
p/st
85281089
Other
22
14
p/st
Without screen
85281091
Video tuners
22
14
p/st
85281098
Other
22
14
p/st
852820
Black and white or other monochrome
85282020
Video monitors
22
14
p/st
Other
With integral tube, with a diagonal measurement of the screen
85282071
Not exceeding 42 cm
22
11,6
p/st
85282073
Exceeding 42 cm but not exceeding 52 cm
22
11,6
p/st
85282079
Exceeding 52 cm
22
11,6
p/st
Other
85282091
With screen
22
11,6
p/st
85282099
Without screen
22
11,6
p/st
8529
Parts suitable for use solely or principally with the apparatus of heading Nos 8525 to 8528
852910
Aerials and aerial reflectors of all kinds; parts suitable for use therewith
85291010
For use in civil aircraft
22
Free
—
Other
Aerials
85291020
Telescopic and whip-type aerials for portable apparatus or for apparatus for fitting in motor vehicles
22
6,8
—
Outside aerials for radio or television broadcast receivers
85291031
For reception via satellite
22
6,5
—
85291039
Other
22
6,5
—
85291040
Inside aerials for radio or television broadcast receivers, including built-in types
22
6,6
—
85291050
Other
22
6,5
—
85291070
Aerial filters and separators
22
6,5
—
85291090
Other
22
6,5
—
852990
Other
85299010
Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus falling within subheadings 8526 10 10, 8526 91 11, 8526 91 19 and 8526 92 10, for use in civil aircraft
22
Free
—
Other
Cabinets and cases
85299051
Of wood
16
4,1
—
85299059
Of other materials
20
4,8
—
85299070
Electronic assemblies
22
6,4
—
Other
85299081
For television cameras of subheading 8525 30 and apparatus of heading Nos 8527 and 8528
22
6,8
—
85299089
Other
22
6,4
—
8530
Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways parking facilities, port installations or airfields (other than those of heading No 8608)
85301000
Equipment for railways or tramways
15
3,9
—
85308000
Other equipment
15
3,9
—
85309000
Parts
15
3,9
—
8531
Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading No 8512 or 8530
853110
Burglar or fire alarms and similar apparatus
85311010
For use in civil aircraft
15
Free
—
Other
85311020
Of a kind used for motor vehicles
15
4
p/st
85311030
Of a kind used for buildings
15
4
p/st
85311080
Other
15
4
p/st
853120
Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED)
85312010
For use in civil aircraft
15
Free
—
Other
85312030
Incorporating light emitting diodes (LED)
15
4,3
—
Incorporating liquid crystal devices (LCD)
Incorporating active matrix liquid crystal devices (LCD)
85312051
Colour
15
4,3
—
85312059
Black and white or other monochrome
15
4,3
—
85312080
Other
15
4,3
—
853180
Other apparatus
85318010
For use in civil aircraft
15
Free
—
85318090
Other
15
4
—
853190
Parts
85319010
Of apparatus of subheading 8531 20
15
4,3
—
85319090
Other
15
4
—
8532
Electrical capacitors, fixed, variable or adjustable (pre-set)
85321000
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)
17
4,5
—
Other fixed capacitors
85322100
Tantalum
17
6,3
—
85322200
Aluminium electrolytic
17
6,3
—
85322300
Ceramic dielectric, single layer
17
4,5
—
853224
Ceramic dielectric, multilayer
85322410
With connecting leads
17
4,5
—
85322490
Other
17
4,5
—
85322500
Dielectric of paper or plastics
17
4,5
—
85322900
Other
17
4,5
—
853230
Variable or adjustable (pre-set) capacitors
85323010
Variable capacitors
17
6,3
—
85323090
Other
17
6,3
—
85329000
Parts
17
5,6
—
8533
Electrical resistors (including rheostats and potentiometers), other than heating resistors
85331000
Fixed carbon resistors, composition or film types
16
4,8
—
Other fixed resistors
85332100
For a power handling capacity not exceeding 20 W
16
4,8
—
85332900
Other
16
4,8
—
Wirewound variable resistors, including rheostats and potentiometers
85333100
For a power handling capacity not exceeding 20 W
16
4,8
—
85333900
Other
16
4,8
—
853340
Other variable resistors, including rheostats and potentiometers
85334010
For a power handling capacity not exceeding 20 W
16
4,8
—
85334090
Other
16
4,8
—
85339000
Parts
16
4,8
—
853400
Printed circuits
Consisting only of conductor elements and contacts
85340011
Multiple circuits
15
5,9
—
85340019
Other
15
5,9
—
85340090
With other passive elements
15
5,9
—
8535
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, junction boxes), for a voltage exceeding 1 000 V
85351000
Fuses
16
4,6
—
Automatic circuit breakers
85352100
For a voltage of less than 72,5 kV
16
4,6
—
85352900
Other
16
4,6
—
853530
Isolating switches and make-and-break switches
85353010
For a voltage of less than 72,5 kV
16
4,6
—
85353090
Other
16
4,6
—
85354000
Lightning arresters, voltage limiters and surge suppressors
16
4,6
—
85359000
Other
16
4,2
—
8536
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 V
853610
Fuses
85361010
For a current not exceeding 10 A
16
4,1
—
85361050
For a current exceeding 10 A but not exceeding 63 A
16
4,1
—
85361090
For a current exceeding 63 A
16
4,1
—
853620
Automatic circuit breakers
85362010
For a current not exceeding 63 A
16
4,1
—
85362090
For a current exceeding 63 A
16
4,1
—
853630
Other apparatus for protecting electrical circuits
85363010
For a current not exceeding 16 A
16
4,1
—
85363030
For a current exceeding 16 A but not exceeding 125 A
16
4,1
—
85363090
For a current exceeding 125 A
16
4,1
—
Relays
853641
For a voltage not exceeding 60 V
85364110
For a current not exceeding 2 A
16
4,1
—
85364190
For a current exceeding 2 A
16
4,1
—
85364900
Other
16
4,1
—
853650
Other switches
For a voltage not exceeding 60 V
85365011
Push-button switches
16
4,1
—
85365015
Rotary switches
16
4,1
—
85365019
Other
16
4,1
—
85365090
Other
16
4,1
—
Lamp-holders, plugs and sockets
853661
Lamp-holders
85366110
Edison lamp-holders
16
4,1
—
85366190
Other
16
4,1
—
853669
Other
85366910
For co-axial cables
16
4,1
—
85366930
For printed circuits
16
4,1
—
85366990
Other
16
4,1
—
853690
Other apparatus
85369001
Prefabricated elements for electrical circuits
16
4,1
—
85369010
Connections and contact elements for wire and cables
16
4,1
—
85369020
Wafer probers
16
Free
—
85369085
Other
16
4,1
—
8537
Boards, panels (including numerical control panels), consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, other than switching apparatus of heading No 8517
853710
For a voltage not exceeding 1 000 V
85371010
Numerical control panels with built-in automatic data-processing machine
14
3,7
—
Other
85371091
Programmable memory controllers
14
3,7
—
85371099
Other
14
3,7
—
853720
For a voltage exceeding 1 000 V
85372091
For a voltage exceeding 1 000 V but not exceeding 72,5 kV
14
3,7
—
85372099
For a voltage exceeding 72,5 kV
14
3,7
—
8538
Parts suitable for use solely or principally with the apparatus of heading Nos 8535, 8536 or 8537
85381000
Boards, panels, consoles, desks, cabinets and other bases for the goods of heading No 8537, not equipped with their apparatus
14
3,7
—
853890
Other
85389010
Electronic assemblies
16
4,3
—
85389090
Other
16
4,3
—
8539
Electric filament or discharge lamps, including sealed-beam lamp units and ultraviolet or infra-red lamps; arc-lamps
853910
Sealed beam lamp units
85391010
For use in civil aircraft
15
Free
p/st
85391090
Other
15
5,3
p/st
Other filament lamps, excluding ultraviolet or infra-red lamps
853921
Tungsten halogen
85392110
Of a kind used for projectors
15
5,3
p/st
85392130
Of a kind used for motor-cycles or other motor vehicles
15
5,3
p/st
Other, for a voltage
85392191
Exceeding 100 V
15
5,3
p/st
85392199
Not exceeding 100 V
15
5,3
p/st
853922
Other, of a power not exceeding 200 W and for a voltage exceeding 100 V
85392210
Reflector lamps
15
5,3
p/st
85392290
Other
15
5,3
p/st
853929
Other
85392910
Of a kind used for projection
15
5,3
p/st
Of a kind used for motor-cycles or other motor vehicles
85392931
For headlights
15
5,3
p/st
85392939
Other
15
5,3
p/st
Other, for a voltage
85392991
Exceeding 100 V
15
5,3
p/st
85392999
Not exceeding 100 V
15
5,3
p/st
Discharge lamps, other than ultraviolet lamps
853931
Fluorescent, hot cathode
85393110
With double ended cap
18
4,5
p/st
85393190
Other
18
4,5
p/st
853939
Other
85393910
Dual lamps
18
4,5
p/st
Other
85393930
Mercury vapour lamps
18
4,5
p/st
Sodium lamps
85393951
With a U-shaped discharge tube
18
4,5
p/st
85393959
Other
18
4,5
p/st
85393990
Other
18
4,5
p/st
853940
Ultraviolet or infra-red lamps; arc lamps
85394010
Ultraviolet lamps
18
4,5
p/st
85394030
Infra-red lamps
18
4,5
p/st
85394090
Arc lamps
18
4,5
p/st
853990
Parts
85399010
Lamp bases
15
4,6
—
85399090
Other
15
4,6
—
8540
Thermionic, cold cathode or photocathode 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
854011
Colour
With a screen width/height ratio less than 1,5, with a diagonal measurement of the screen
85401111
Not exceeding 42 cm
19
14,8
p/st
85401113
Exceeding 42 cm but not exceeding 52 cm
19
14,8
p/st
85401115
Exceeding 52 cm but not exceeding 72 cm
19
14,8
p/st
85401119
Exceeding 72 cm
19
14,8
p/st
Other, with a diagonal measurement of the screen
85401191
Not exceeding 75 cm
19
14,8
p/st
85401199
Exceeding 75 cm
19
14,8
p/st
85401200
Black and white or other monochrome
19
13,5
p/st
854020
Television camera tubes; image converters and intensifiers; other photo-cathode tubes
85402010
Television camera tubes
17
4,5
p/st
85402030
Image converters or intensifiers
17
4,5
p/st
85402090
Other photo-cathode tubes
17
4,5
p/st
854030
Other cathode-ray tubes
85403010
Colour
19
4,6
p/st
85403090
Black and white or other monochrome
19
4,6
p/st
Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes
85404100
Magnetrons
19
4,6
p/st
85404200
Klystrons
19
4,6
p/st
85404900
Other
19
4,6
p/st
Other valves and tubes
85408100
Receiver or amplifier valves and tubes
19
4,6
p/st
854089
Other
Display tubes
85408911
Vacuum
19
4,6
p/st
85408919
Other
19
4,6
p/st
85408990
Other
19
4,6
p/st
Parts
85409100
Of cathode-ray tubes
15
5,2
—
85409900
Other
15
5,2
—
8541
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
854110
Diodes, other than photosensitive or light-emitting diodes
85411010
Wafers not yet cut into chips
21
8,6
—
Other
85411091
Power rectifier diodes
21
12,6
—
85411099
Other
21
12,6
—
Transistors, other than photosensitive transistors
854121
With a dissipation rate of less than 1 W
85412110
Wafers not yet cut into chips
21
8,6
—
85412190
Other
21
12,6
—
854129
Other
85412910
Wafers not yet cut into chips
21
8,6
—
85412920
PowerMOS field effective transistors
21
14
—
85412930
Insulated gate bipolar transistors (IGBTs)
21
14
—
85412980
Other
21
12,6
—
854130
Thyristors, diacs and triacs, other than photosensitive devices
85413010
Wafers not yet cut into chips
21
8,6
—
85413090
Other
21
12,6
—
854140
Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes
Light-emitting diodes
85414011
Laser diodes
21
14
—
85414019
Other
21
12,6
—
Other
85414091
Solar cells whether or not assembled in modules or made up into panels
16
4,1
—
85414093
Photodiodes, phototransistors, photothyristors or photocouples
16
3,7
—
85414099
Other
16
3,7
—
854150
Other semiconductor devices
85415010
Wafers not yet cut into chips
21
8,6
—
85415090
Other
21
12,6
—
85416000
Mounted piezo-electric crystals
20
7,2
—
85419000
Parts
15
5,2
—
8542
Electronic integrated circuits and microassemblies
Monolithic integrated circuits
854211
Digital
Of MOS type
85421101
Wafers not yet cut into chips
21
8,6
—
85421105
Chips
21
12,6
—
Other
Memories
Dynamic random-access memories (D-RAMs)
85421112
With a storage capacity not exceeding 256 Kbits
21
14
p/st
85421114
With a storage capacity exceeding 256 Kbits but not exceeding 1 Mbit
21
14
p/st
85421116
With a storage capacity exceeding 1 Mbit but not exceeding 4 Mbits
21
14
p/st
85421118
With a storage capacity exceeding 4 Mbits
21
14
p/st
Static random-access memories (S-RAMs), including cache random-access memories (cache-RAMs)
85421121
With a storage capacity not exceeding 64 Kbits
21
11,2
p/st
85421123
With a storage capacity exceeding 64 Kbits but not exceeding 256 Kbits
21
11,2
p/st
85421125
With a storage capacity exceeding 256 Kbits but not exceeding 1 Mbit
21
11,2
p/st
85421127
With a storage capacity exceeding 1 Mbit
21
11,2
p/st
85421131
Read only memories, non-programmable (ROMs)
21
11,2
p/st
UV erasable, programmable, read only memories (EPROMs)
85421133
With a storage capacity not exceeding 256 Kbits
21
12,6
p/st
85421134
With a storage capacity exceeding 256 Kbits but not exceeding 1 Mbit
21
12,6
p/st
85421135
With a storage capacity exceeding 1 Mbit but not exceeding 4 Mbits
21
12,6
p/st
85421136
With a storage capacity exceeding 4 Mbits
21
12,6
p/st
85421138
Electrically erasable, programmable, read only memories (E2PROMs), including FLASH E2PROMs
21
14
p/st
85421140
Content addressable memories (CAMs); first-in/first-out read/write memories (FIFOs); last-in/first-out read/write memories (LIFOs); ferroelectric memories
21
11,2
p/st
85421141
Other memories
21
12,6
—
Microprocessors
85421143
With a processing capacity not exceeding 8 bits
21
11,2
p/st
85421145
With a processing capacity exceeding 8 bits but not exceeding 16 bits
21
11,2
p/st
85421147
With a processing capacity exceeding 16 bits but not exceeding 32 bits
21
11,2
p/st
85421149
With a processing capacity exceeding 32 bits
21
11,2
p/st
Microcontrollers and microcomputers
85421151
With a processing capacity not exceeding 4 bits
21
11,2
p/st
85421152
With a processing capacity exceeding 4 bits but not exceeding 8 bits
21
14
p/st
85421153
With a processing capacity exceeding 8 bits but not exceeding 16 bits
21
14
p/st
85421154
With a processing capacity exceeding 16 bits but not exceeding 32 bits
21
14
p/st
85421155
With a processing capacity exceeding 32 bits
21
14
p/st
Other
85421156
Microperipherals
21
11,2
—
Other
85421157
Full custom logic circuits
21
14
—
85421158
Gate arrays
21
14
—
85421160
Standard cells
21
14
—
85421161
Programmable logic circuits
21
11,2
—
85421163
Standard logic circuits
21
11,2
—
Other
85421165
Control circuits
21
12,6
—
85421166
Interface circuits; interface circuits capable of performing control functions
21
12,6
—
85421169
Other
21
12,6
—
Other
85421170
Wafers not yet cut into chips
21
8,6
—
85421171
Chips
21
12,6
—
Other
Memories
85421172
Dynamic random-access memories (D-RAMs)
21
14
—
85421173
Static random-access memories (S-RAMs), including cache random-access memories (cache-RAMs); read only memories, non-programmable (ROMs); content addressable memories (CAMs); first-in/first-out read/write memories (FIFOs); last-in/first-out read/write memories (LIFOs); ferroelectric memories
21
11,2
—
85421175
Electrically erasable, programmable, read only memories (E2PROMs), including FLASH E2PROMs
21
14
—
85421176
Other memories
21
12,6
—
85421177
Microprocessors
21
11,2
—
Microcontrollers and microcomputers
85421178
With a processing capacity not exceeding 4 bits
21
11,2
—
85421181
With a processing capacity exceeding 4 bits
21
14
—
Other
85421183
Microperipherals
21
11,2
—
Other
85421185
Full custom logic circuits
21
14
—
85421187
Gate arrays
21
14
—
85421192
Standard cells
21
14
—
85421193
Programmable logic circuits
21
11,2
—
85421194
Standard logic circuits
21
11,2
—
Other
85421196
Control circuits
21
12,6
—
85421197
Interface circuits; interface circuits capable of performing control functions
21
12,6
—
85421199
Other
21
12,6
—
854219
Other
85421910
Wafers not yet cut into chips
21
8,6
—
85421920
Chips
21
12,6
—
Other
85421930
Amplifiers
21
12,6
—
85421950
Voltage and current regulators
21
12,6
—
Control circuits
85421961
Smartpower circuits
21
14
—
Other
85421965
Mixed analogue-digital circuits
21
14
—
85421969
Other
21
12,6
—
85421970
Interface circuits; interface circuits capable of performing control functions
21
12,6
—
Other
85421991
Smartpower circuits
21
14
—
Other
85421995
Mixed analogue-digital circuits
21
14
—
85421999
Other
21
12,6
—
854220
Hybrid integrated circuits
85422010
Microprocessors, microcontrollers and microcomputers
21
12,6
—
85422030
Converters
21
12,6
—
85422050
Amplifiers
21
12,6
—
85422080
Other
21
12,6
—
85428000
Other
21
12,6
—
85429000
Parts
15
5,2
—
8543
Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter
854310
Particle accelerators
85431010
Ion implanters for doping semiconductor wafers
13
Free
—
85431090
Other
13
6,4
—
85432000
Signal generators
13
6,3
—
854330
Machines and apparatus for electroplating, electrolysis or electrophoresis
85433010
Apparatus for wet etching, developing, stripping or cleaning semiconductor wafers
13
Free
—
85433090
Other
13
6,3
—
854380
Other machines and apparatus
85438010
Flight recorders, for use in civil aircraft
13
Free
—
85438020
Aerial amplifiers
13
6,3
—
Sunbeds, sunlamps and similar suntanning equipment
For fluorescent tubes using ultraviolet A rays
85438051
With a maximum tube length of 100 cm
13
6,3
p/st
85438055
Other
13
6,3
p/st
85438059
Other
13
6,3
p/st
85438070
Apparatus for physical deposition by sputtering on semiconductor wafers
13
Free
—
85438095
Other
13
6,3
—
854390
Parts
85439010
Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for flight recorders, for use in civil aircraft
13
Free
—
85439090
Other
13
6,3
—
8544
Insulated (including enamelled or anodised) wire, cable (including coaxial 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
854411
Of copper
85441110
Lacquered or enamelled
17
5,9
—
85441190
Other
17
5,9
—
854419
Other
85441910
Lacquered or enamelled
17
5,9
—
85441990
Other
17
5,9
—
85442000
Coaxial cable and other coaxial electric conductors
17
5,9
—
854430
Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships
85443010
For use in civil aircraft
17
Free
—
85443090
Other
17
5,9
—
Other electric conductors, for a voltage not exceeding 80 V
854441
Fitted with connectors
85444110
Of a kind used for telecommunications
17
5,9
—
85444190
Other
17
5,9
—
854449
Other
85444920
Of a kind used for telecommunications
17
5,9
—
85444980
Other
17
5,9
—
Other electric conductors, for a voltage exceeding 80 V but not exceeding 1 000 V
85445100
Fitted with connectors
17
5,9
—
854459
Other
85445910
Wire and cables, with individual conductor wires of a diameter exceeding 0,51 mm
17
5,9
—
Other
85445920
For a voltage of 1 000 V
17
5,9
—
85445980
For a voltage exceeding 80 V but less than 1 000 V
17
5,9
—
854460
Other electric conductors, for a voltage exceeding 1 000 V
85446010
With copper conductors
17
5,9
—
85446090
With other conductors
17
5,9
—
85447000
Optical fibre cables
17
7,4
—
8545
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
85451100
Of a kind used for furnaces
12
4,8
—
854519
Other
85451910
Electrodes for electrolysis installations
9
5,2
—
85451990
Other
12
4,8
—
85452000
Brushes
12
4,8
—
854590
Other
85459010
Heating resistors
14
3,6
—
85459090
Other
12
4,8
—
8546
Electrical insulators of any material
85461000
Of glass
19
5,7
—
854620
Of ceramics
85462010
With no metal parts
19
8,9
—
With metal parts
85462091
For overhead power transmission or traction lines
19
8,9
—
85462099
Other
19
8,9
—
854690
Other
85469010
Of plastics
19
6,9
—
85469090
Other
19
5,7
—
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 purposes of assembly, other than insulators of heading No 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
854710
Insulating fittings of ceramics
85471010
Containing 80 % or more by weight of metallic oxides
17
8,9
—
85471090
Other
17
8,9
—
85472000
Insulating fittings of plastics
19
6,7
—
85479000
Other
16
5,7
—
85480000
Electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter
14
3,8
—

### Division: Notes

## 1 This chapter does not cover:

(a) electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person;
(b) articles of glass of heading No 7011; or
(c) electrically heated furniture of Chapter 94.

## 2 Heading Nos 8501 to 8504 do not apply to goods described in heading No 8511, 8512, 8540, 8541 or 8542.

However, metal tank mercury arc rectifiers remain classified within heading No 8504.

## 3 Heading No 8509 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes:

(a) vacuum cleaners, 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 No 8414), centrifugal clothes-dryers (heading No 8421), dish washing machines (heading No 8422), household washing machines (heading No 8450), roller or other ironing machines (heading No 8420 or 8451), sewing machines (heading No 8452), electric scissors (heading No 8508) or to electro-thermic appliances (heading No 8516).

## 4 For the purposes of heading No 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 term ‘printed circuits’ does not cover circuits combined with elements other than those obtained during the printing process. 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 within heading No 8542.

## 5 For the purposes of heading Nos 8541 and 8542:

(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 and microassemblies’ are:
(a) monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, interconnections, etc.) are created in the mass (essentially) and on the surface of a semiconductor material (doped silicon, for example) and are inseparably associated;
(b) hybrid integrated circuits in which passive elements (resistors, capacitors, interconnections, etc.), obtained by thin-or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components;
(c) microassemblies of the moulded module, micromodule or similar types, consisting of discrete, active or both active and passive, components which are combined and interconnected.
For the classification of the articles defined in this note, heading Nos 8541 and 8542 shall take precedence over any other heading in the nomenclature which might cover them by reference to, in particular, their function.

## 6 

Records, tapes and other media of heading No 8523 or 8524 remain classified within those headings, whether or not they are presented with the apparatus for which they are intended.

### Division: Additional notes

## 1 

Subheadings 8519 10, 8519 21, 8519 29, 8519 31 and 8519 39 are to be taken not to apply to sound reproducing apparatus with laser optical reading system, which fall within subheading 8519 99 11 or 8519 99 19.

## 2 

Subheading 8524 10 is to be taken not to apply to ‘compact discs’, which fall within subheading 8524 90 10.

### Section XVII: VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

### Division: Notes

## 1 

This section does not cover articles of heading No 9501, 9503 or 9508, or bobsleighs, toboggans or the like of heading No 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 and the like of any material (classified according to their constituent material or in heading No 8484) or other articles of vulcanized rubber other than hard rubber (heading No 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 No 8306;
(e) machines or apparatus of heading Nos 8401 to 8479, or parts thereof; articles of heading No 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading No 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 No 9405;
(l) brushes of a kind used as parts of vehicles (heading No 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 within that heading which corresponds to the principal use of that part or accessory.

## 4 Aircraft specially constructed so that they can also be used as road vehicles are classified as aircraft.

Amphibious motor vehicles are classified as motor vehicles.

## 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.

### Division: Additional notes

## 1 

Subject to the provisions of additional note 3 to Chapter 89, tools and articles necessary for the maintenance or repair of vehicles, aircraft or vessels are to be classified with those vehicles, aircraft or vessels if presented with them. Other accessories presented with vehicles, aircraft or vessels are also to be classified therewith if they form part of the normal equipment of the vehicles, aircraft or vessels and are normally sold with them.

## 2 

The provisions of general rule 2 (a) are also applicable, at the request of the declarant and subject to conditions stipulated by the competent authorities, to goods falling within heading Nos 8608, 8805, 8905 and 8907 imported in split consignments.

## 86 RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING ELECTRO-MECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
8601
Rail locomotives powered from an external source of electricity or by electric accumulators
86011000
Powered from an external source of electricity
14
4,3
p/st
86012000
Powered by electric accumulators
14
4,3
p/st
8602
Other rail locomotives; locomotive tenders
86021000
Diesel-electric locomotives
13
3,4
—
86029000
Other
13
3,4
—
8603
Self-propelled railway or tramway coaches, vans and trucks, other than those of heading No 8604
86031000
Powered from an external source of electricity
14
4,3
p/st
86039000
Other
13
4
p/st
86040000
Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track-liners, testing coaches and track inspection vehicles)
13
3,4
p/st
86050000
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 No 8604)
13
4,3
p/st
8606
Railway or tramway goods vans and wagons, not self-propelled
86061000
Tank wagons and the like
14
4,3
p/st
86062000
Insulated or refrigerated vans and wagons, other than those of subheading 8606 10
14
4,3
p/st
86063000
Self-discharging vans and wagons, other than those of subheading 8606 10 or 8606 20
14
4,3
p/st
Other
860691
Covered and closed
86069110
Specially designed for the transport of highly radioactive materials (Euratom)
10
3,4
p/st
86069190
Other
14
4,3
p/st
86069200
Open, with non-removable sides of a height exceeding 60 cm
14
4,3
p/st
86069900
Other
14
4,3
p/st
8607
Parts of railway or tramway locomotives or rolling-stock
Bogies, bissel-bogies, axles and wheels, and parts thereof
86071100
Driving bogies and bissel-bogies
13
3,4
—
86071200
Other bogies and bissel-bogies
13
3,4
—
860719
Other, including parts
Axles, assembled or not; wheels and parts thereof
86071901
Of cast iron or cast steel
15
3,4
—
86071911
Of closed-die forged steel
15
5,3
—
86071918
Other
15
3,4
—
Parts of bogies, bissel-bogies and the like
86071991
Of cast iron or cast steel
13
3,4
—
86071999
Other
13
3,4
—
Brakes and parts thereof
860721
Air brakes and parts thereof
86072110
Of cast iron or cast steel
11
3,9
—
86072190
Other
11
3,9
—
860729
Other
86072910
Of cast iron or cast steel
11
3,9
—
86072990
Other
11
3,9
—
860730
Hooks and other coupling devices, buffers, and parts thereof
86073001
Of cast iron or cast steel
14
3,6
—
86073099
Other
14
3,6
—
Other
860791
Of locomotives
86079110
Axle-boxes and parts thereof
15
6,7
—
Other
86079191
Of cast iron or cast steel
14
3,6
—
86079199
Other
14
3,6
—
860799
Other
86079910
Axle-boxes and parts thereof
15
6,7
—
86079930
Bodies and parts thereof
14
3,6
—
86079950
Chassis and parts thereof
14
3,6
—
86079990
Other
14
3,6
—
860800
Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
86080010
Equipment for railways or tramways
14
3,9
—
86080030
Other equipment
14
3,9
—
Parts
86080091
Of cast iron or cast steel
14
3,9
—
86080099
Other
14
3,9
—
860900
Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport
86090010
Containers with an anti-radiation lead covering, for the transport of radioactive materials (Euratom)
10
3
p/st
86090090
Other
15
3,5
p/st

### Division: Notes

## 1 This chapter does not cover:

(a) railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading No 4406 or 6810);
(b) railway or tramway track construction material of iron or steel of heading No 7302; or
(c) electrical signalling, safety or traffic control equipment of heading No 8530.

## 2 Heading No 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 No 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.

## 87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
8701
Tractors (other than tractors of heading No 8709)
870110
Pedestrian-controlled tractors
87011010
Of a power not exceeding 4 kW
12
4,1
p/st
87011090
Of a power exceeding 4 kW
12
4,1
p/st
870120
Road tractors for semi-trailers
87012010
New
20
19,2
p/st
87012090
Used
20
19,2
p/st
87013000
Track-laying tractors
20
8,8
p/st
870190
Other
Agricultural tractors (excluding pedestrian-controlled tractors) and forestry tractors, wheeled
New, of an engine power
87019011
Not exceeding 18 kW
20
6,8
p/st
87019015
Exceeding 18 kW but not exceeding 25 kW
20
6,8
p/st
87019021
Exceeding 25 kW but not exceeding 37 kW
20
6,8
p/st
87019025
Exceeding 37 kW but not exceeding 59 kW
20
6,8
p/st
87019031
Exceeding 59 kW but not exceeding 75 kW
20
6,8
p/st
87019035
Exceeding 75 kW but not exceeding 90 kW
20
6,8
p/st
87019039
Exceeding 90 kW
20
6,8
p/st
87019050
Used
20
6,8
p/st
87019090
Other
20
10,2
p/st
8702
Motor vehicles for the transport of ten or more persons, including the driver
870210
With compression-ignition internal combustion piston engine (diesel or semi-diesel)
Of a cylinder capacity exceeding 2 500 cm3
87021011
New
29
19,2
p/st
87021019
Used
29
19,2
p/st
Of a cylinder capacity not exceeding 2 500 cm3
87021091
New
29
10,8
p/st
87021099
Used
29
10,8
p/st
870290
Other
With spark-ignition internal combustion piston engine
Of a cylinder capacity exceeding 2 800 cm3
87029011
New
29
19,2
p/st
87029019
Used
29
19,2
p/st
Of a cylinder capacity not exceeding 2 800 cm3
87029031
New
29
10,8
p/st
87029039
Used
29
10,8
p/st
87029090
With other engines
25
12
p/st
8703
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading No 8702), including station wagons and racing cars
870310
Vehicles specially designed for travelling on snow; golf cars and similar vehicles
87031010
With compression-ignition internal combustion piston engine (diesel or semi-diesel), or with spark-ignition internal combustion piston engine
29
10
p/st
87031090
With other engines
25
12
p/st
Other vehicles, with spark-ignition internal combustion reciprocating piston engine
870321
Of a cylinder capacity not exceeding 1 000 cm3
87032110
New
29
10
p/st
87032190
Used
29
10
p/st
870322
Of a cylinder capacity exceeding 1 000 cm3 but not exceeding 1 500 cm3
New
87032211
Motor caravans
29
10
p/st
87032219
Other
29
10
p/st
87032290
Used
29
10
p/st
870323
Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 3 000 cm3
New
87032311
Motor caravans
29
10
p/st
87032319
Other
29
10
p/st
87032390
Used
29
10
p/st
870324
Of a cylinder capacity exceeding 3 000 cm3
87032410
New
29
10
p/st
87032490
Used
29
10
p/st
Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel)
870331
Of a cylinder capacity not exceeding 1 500 cm3
87033110
New
29
10
p/st
87033190
Used
29
10
p/st
870332
Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 2 500 cm3
New
87033211
Motor caravans
29
10
p/st
87033219
Other
29
10
p/st
87033290
Used
29
10
p/st
870333
Of a cylinder capacity exceeding 2 500 cm3
New
87033311
Motor caravans
29
10
p/st
87033319
Other
29
10
p/st
87033390
Used
29
10
p/st
870390
Other
87039010
With electric motors
25
12
p/st
87039090
Other
29
10
p/st
8704
Motor vehicles for the transport of goods
870410
Dumpers designed for off-highway use
With compression-ignition internal combustion piston engine (diesel or semi-diesel), or with spark-ignition internal combustion piston engine
87041011
With compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 2 500 cm3, or with spark-ignition internal combustion piston engine of a cylinder capacity exceeding 2 800 cm3
28
13,6
p/st
87041019
Other
22
4,8
p/st
87041090
Other
25
8
p/st
Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel)
870421
Of a gross vehicle weight not exceeding 5 tonnes
87042110
Specially designed for the transport of highly radioactive materials (Euratom)
10
4,9
p/st
Other
With engines of a cylinder capacity exceeding 2 500 cm3
87042131
New
28
22
p/st
87042139
Used
28
22
p/st
With engines of a cylinder capacity not exceeding 2 500 cm3
87042191
New
28
10,8
p/st
87042199
Used
28
10,8
p/st
870422
Of a gross vehicle weight exceeding 5 tonnes but not exceeding 20 tonnes
87042210
Specially designed for the transport of highly radioactive materials (Euratom)
10
4,9
p/st
Other
87042291
New
28
22
p/st
87042299
Used
28
22
p/st
870423
Of a gross vehicle weight exceeding 20 tonnes
87042310
Specially designed for the transport of highly radioactive materials (Euratom)
10
4,9
p/st
Other
87042391
New
28
22
p/st
87042399
Used
28
22
p/st
Other, with spark-ignition internal combustion piston engine
870431
Of a gross vehicle weight not exceeding 5 tonnes
87043110
Specially designed for the transport of highly radioactive materials (Euratom)
10
4,9
p/st
Other
With engines of a cylinder capacity exceeding 2 800 cm3
87043131
New
28
22
p/st
87043139
Used
28
22
p/st
With engines of a cylinder capacity not exceeding 2 800 cm3
87043191
New
28
10,8
p/st
87043199
Used
28
10,8
p/st
870432
Of a gross vehicle weight exceeding 5 tonnes
87043210
Specially designed for the transport of highly radioactive materials (Euratom)
10
4,9
p/st
Other
87043291
New
28
22
p/st
87043299
Used
28
22
p/st
87049000
Other
25
10
p/st
8705
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)
87051000
Crane lorries
25
5,7
p/st
87052000
Mobile drilling derricks
25
5,7
p/st
87053000
Fire fighting-vehicles
25
5,7
p/st
87054000
Concrete-mixer lorries
25
5,7
p/st
870590
Other
87059010
Breakdown lorries
25
5,7
p/st
87059030
Concrete-pumping vehicles
25
5,7
p/st
87059090
Other
25
5,7
p/st
870600
Chassis fitted with engines, for the motor vehicles of heading Nos 8701 to 8705
Chassis for tractors falling within heading No 8701; chassis for motor vehicles falling within heading No 8702, 8703 or 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity exceeding 2 800 cm3
87060011
For vehicles of heading No 8702 or 8704
29
19,8
p/st
87060019
Other
29
8,6
p/st
Other
87060091
For vehicles of heading No 8703
29
6,1
p/st
87060099
Other
29
10,8
p/st
8707
Bodies (including cabs), for the motor vehicles of heading Nos 8701 to 8705
870710
For the vehicles of heading No 8703
87071010
For industrial assembly purposes
24
6,4
p/st
87071090
Other
24
8
p/st
870790
Other
87079010
For the industrial assembly of:
Pedestrian-controlled tractors falling within subheading 8701 10;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Special purpose motor vehicles of heading No 8705
24
6,4
p/st
87079090
Other
24
8
p/st
8708
Parts and accessories of the motor vehicles of heading Nos 8701 to 8705
870810
Bumpers and parts thereof
87081010
For the industrial assembly of:
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
87081090
Other
19
6,4
—
Other parts and accessories of bodies (including cabs)
870821
Safety seat belts
87082110
For the industrial assembly of:
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
p/st
87082190
Other
19
6,4
p/st
870829
Other
87082910
For the industrial assembly of:
Pedestrian-controlled tractors falling within subheading 8701 10;
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
87082990
Other
19
6,4
—
Brakes and servo-brakes and parts thereof
870831
Mounted brake linings
87083110
For the industrial assembly of:
Pedestrian-controlled tractors falling within subheading 8701 10;
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
Other
87083191
For disc brakes
19
6,4
—
87083199
Other
19
6,4
—
870839
Other
87083910
For the industrial assembly of:
Pedestrian-controlled tractors falling within subheading 8701 10;
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
87083990
Other
19
6,9
—
870840
Gear boxes
87084010
For the industrial assembly of:
Pedestrian-controlled tractors falling within subheading 8701 10;
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
87084090
Other
19
6,4
—
870850
Drive-axles with differential, whether or not provided with other transmission components
87085010
For the industrial assembly of:
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
87085090
Other
19
6,4
—
870860
Non-driving axles and parts thereof
87086010
For the industrial assembly of:
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
Other
87086091
Of closed-die forged steel
19
6,4
—
87086099
Other
19
6,4
—
870870
Road wheels and parts and accessories thereof
87087010
For the industrial assembly of:
Pedestrian-controlled tractors falling within subheading 8701 10;
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), with a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine with a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
Other
87087050
Wheels of aluminium; parts and accessories of wheels, of aluminium
19
6,4
—
87087091
Wheel centres in star form, cast in one piece, of iron or steel
19
4,5
—
87087099
Other
19
6,4
—
870880
Suspension shock-absorbers
87088010
For the industrial assembly of:
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
87088090
Other
19
6,4
—
Other parts and accessories
870891
Radiators
87089110
For the industrial assembly of:
Pedestrian-controlled tractors falling within subheading 8701 10;
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
87089190
Other
19
6,4
—
870892
Silencers and exhaust pipes
87089210
For the industrial assembly of:
Pedestrian-controlled tractors falling within subheading 8701 10;
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
87089290
Other
19
6,4
—
870893
Clutches and parts thereof
87089310
For the industrial assembly of:
Pedestrian-controlled tractors falling within subheading 8701 10;
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
87089390
Other
19
6,4
—
870894
Steering wheels, steering columns and steering boxes
87089410
For the industrial assembly of:
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
87089490
Other
19
6,4
—
870899
Other
87089910
For the industrial assembly of:
Pedestrian-controlled tractors falling within subheading 8701 10;
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
Other
87089930
Anti roll bars
19
6,4
—
87089950
Other torsion bars
19
6,4
—
Other
87089992
Of closed-die forged steel
19
6,4
—
87089998
Other
19
6,2
—
8709
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
870911
Electrical
87091110
Specially designed for the transport of highly radioactive materials (Euratom)
10
3,4
p/st
87091190
Other
22
5,6
p/st
870919
Other
87091910
Specially designed for the transport of highly radioactive materials (Euratom)
10
3,4
p/st
87091990
Other
22
5,6
p/st
870990
Parts
87099010
Of cast iron or cast steel
20
4,9
—
87099090
Other
20
4,9
—
87100000
Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles
10
3,4
—
8711
Motor-cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
87111000
With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cm3
26
8,8
p/st
871120
With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3
87112010
Scooters
26
8,8
p/st
Other, of a cylinder capacity
87112091
Exceeding 50 cm3 but not exceeding 80 cm3
26
8,8
p/st
87112093
Exceeding 80 cm3 but not exceeding 125 cm3
26
8,8
p/st
87112098
Exceeding 125 cm3 but not exceeding 250 cm3
26
8,8
p/st
871130
With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cm3 but not exceeding 500 cm3
87113010
Of a cylinder capacity exceeding 250 cm3 but not exceeding 380 cm3
26
8,4
p/st
87113090
Of a cylinder capacity exceeding 380 cm3 but not exceeding 500 cm3
26
8,4
p/st
87114000
With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cm3 but not exceeding 800 cm3
26
8,4
p/st
87115000
With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cm3
26
8,4
p/st
87119000
Other
26
8,4
p/st
871200
Bicycles and other cycles (including delivery tricycles), not motorized
87120010
Without ball bearings
21
16,6
p/st
Other
87120030
Bicycles
21
16,6
p/st
87120080
Other
21
16,6
p/st
8713
Invalid carriages, whether or not motorized or otherwise mechanically propelled
87131000
Not mechanically propelled
18
3,9
—
87139000
Other
18
3,9
—
8714
Parts and accessories of vehicles of heading Nos 8711 to 8713
Of motor-cycles (including mopeds)
87141100
Saddles
24
5,5
p/st
87141900
Other
24
5,5
—
87142000
Of invalid carriages
20
6,4
—
Other
871491
Frames and forks, and parts thereof
87149110
Frames
20
7,3
p/st
87149130
Front forks
20
7,3
p/st
87149190
Parts
20
7,3
—
871492
Wheel rims and spokes
87149210
Rims
20
7,3
p/st
87149290
Spokes
20
7,3
—
871493
Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels
87149310
Hubs without free-wheel or braking device
20
7,3
p/st
87149390
Free-wheel sprocket-wheels
20
7,3
—
871494
Brakes, including coaster braking hubs and hub brakes, and parts thereof
87149410
Coaster braking hubs and hub brakes
20
7,3
p/st
87149430
Other brakes
20
7,3
—
87149490
Parts
20
7,3
—
87149500
Saddles
20
7,3
—
871496
Pedals and crank-gear, and parts thereof
87149610
Pedals
20
7,3
pa
87149630
Crank-gear
20
7,3
—
87149690
Parts
20
7,3
—
871499
Other
87149910
Handlebars
20
7,3
p/st
87149930
Luggage carriers
20
7,3
p/st
87149950
Derailleur gears
20
7,3
—
87149990
Other; parts
20
7,3
—
871500
Baby carriages and parts thereof
87150010
Baby carriages
18
4,5
p/st
87150090
Parts
18
4,5
—
8716
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
871610
Trailers and semi-trailers of the caravan type, for housing or camping
87161010
Folding caravans
20
4,8
p/st
Other, of a weight
87161091
Not exceeding 750 kg
20
4,8
p/st
87161094
Exceeding 750 kg but not exceeding 1 600 kg
20
4,8
p/st
87161096
Exceeding 1 600 kg but not exceeding 3 500 kg
20
4,8
p/st
87161099
Exceeding 3 500 kg
20
4,8
p/st
871620
Self-loading or self-unloading trailers and semi-trailers for agricultural purposes
87162010
Manure spreaders
20
4,8
p/st
87162090
Other
20
4,8
p/st
Other trailers and semi-trailers for the transport of goods
87163100
Tanker trailers and tanker semi-trailers
20
4,8
p/st
871639
Other
87163910
Specially designed for the transport of highly radioactive materials (Euratom)
10
4,8
p/st
Other
New
87163930
Semi-trailers
20
4,8
p/st
Other
87163951
With a single axle
20
4,8
p/st
87163959
Other
20
4,8
p/st
87163980
Used
20
4,8
p/st
87164000
Other trailers and semi-trailers
20
4,8
—
87168000
Other vehicles
14
3,6
—
871690
Parts
87169010
Chassis
15
3,9
—
87169030
Bodies
15
3,9
—
87169050
Axles
15
3,9
—
87169090
Other parts
15
3,9
—

### Division: 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.

## 3 

Motor chassis fitted with cabs fall within heading Nos 8702 to 8704, and not within heading No 8706.

## 4 

Heading No 8712 includes all children's bicycles. Other children's cycles fall within heading No 9501.

## 88 AIRCRAFT, SPACECRAFT, AND PARTS THEREOF

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
8801
Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft
880110
Gliders and hang gliders
88011010
For civil use
18
Free
p/st
88011090
Other
18
6,3
p/st
880190
Other
88019010
For civil use
18
Free
—
Other
88019091
Balloons and dirigibles
18
7,9
—
88019099
Other
18
4,5
p/st
8802
Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and spacecraft launch vehicles
Helicopters
880211
Of an unladen weight not exceeding 2 000 kg
88021110
Civil helicopters
12
Free
p/st
88021190
Other
15
13,5
p/st
880212
Of an unladen weight exceeding 2 000 kg
88021210
Civil helicopters
12
Free
p/st
88021290
Other
12
4,5
p/st
880220
Aeroplanes and other aircraft, of an unladen weight not exceeding 2 000 kg
88022010
Civil aircraft
12
Free
p/st
88022090
Other
15
11,1
p/st
880230
Aeroplanes and other aircraft, of an unladen weight exceeding 2 000 kg but not exceeding 15 000 kg
88023010
Civil aircraft
12
Free
p/st
88023090
Other
14
4,9
p/st
880240
Aeroplanes and other aircraft, of an unladen weight exceeding 15 000 kg
88024010
Civil aircraft
12
Free
p/st
88024090
Other
12
4,5
p/st
88025000
Spacecraft (including satellites) and spacecraft launch vehicles
12
6
—
8803
Parts of goods of heading No 8801 or 8802
880310
Propellers and rotors and parts thereof
88031010
For use in civil aircraft
12
Free
—
88031090
Other
12
4,5
—
880320
Under-carriages and parts thereof
88032010
For use in civil aircraft
12
Free
—
88032090
Other
12
4,5
—
880330
Other parts of aeroplanes or helicopters
88033010
For use in civil aircraft
12
Free
—
88033090
Other
12
4,5
—
880390
Other
88039010
Of kites
12
3,4
—
Other
88039091
For use in civil aircraft and gliders
12
Free
—
88039099
Other
12
4,5
—
88040000
Parachutes (including dirigible parachutes) and rotochutes; parts thereof and accessories thereto
15
5,2
—
8805
Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
880510
Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof
88051010
Aircraft launching gear and parts thereof
17
5
—
88051090
Other
15
3,9
—
880520
Ground flying trainers and parts thereof
88052010
For civil use
13
Free
—
88052090
Other
13
3,4
—

### Division: Additional note

## 1 

For the purposes of heading No 8802, the expression ‘unladen weight’ shall mean the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment except permanently fitted items of equipment.

## 89 SHIPS, BOATS AND FLOATING STRUCTURES

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
8901
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
890110
Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds
89011010
Sea-going
Free
Free
BRT
89011090
Other
8
2
p/st
890120
Tankers
89012010
Sea-going
Free
Free
BRT
89012090
Other
8
2
Ct/l
890130
Refrigerated vessels, other than those of subheading 8901 20
89013010
Sea-going
Free
Free
BRT
89013090
Other
8
2
Ct/l
890190
Other vessels for the transport of goods and other vessels for the transport of both persons and goods
89019010
Sea-going
Free
Free
BRT
Other
89019091
Not mechanically propelled
8
2
Ct/1
89019099
Mechanically propelled
8
2
Ct/1
890200
Fishing vessels; factory ships and other vessels for processing or preserving fishery products
Sea-going
89020011
Of a gross tonnage exceeding 250 tonnes (GRT)
Free
Free
BRT
89020019
Of a gross tonnage not exceeding 250 tonnes (GRT)
Free
Free
p/st
89020090
Other
8
2
p/st
8903
Yachts and other vessels for pleasure or sports; rowing boats and canoes
890310
Inflatable
Of a weight not exceeding 100 kg each
89031011
Of a weight not exceeding 20 kg each or of a length not exceeding 2,5 m
13
3,6
p/st
89031019
Other
13
3,6
p/st
89031090
Other
8
2
p/st
Other
890391
Sailboats, with or without auxiliary motor
89039110
Sea-going
Free
Free
p/st
Other
89039191
Of a weight not exceeding 100 kg each
13
3,4
p/st
Other
89039193
Of a length not exceeding 7,5 m
8
2
p/st
89039199
Of a length exceeding 7,5 m
8
2
p/st
890392
Motor-boats, other than outboard motor-boats
89039210
Sea-going
Free
Free
p/st
Other
89039291
Of a length not exceeding 7,5 m
8
2
p/st
89039299
Of a length exceeding 7,5 m
8
2
p/st
890399
Other
89039910
Of a weight not exceeding 100 kg each
13
3,6
p/st
Other
89039991
Of a length not exceeding 7,5 m
8
2
p/st
89039999
Of a length exceeding 7,5 m
8
2
p/st
890400
Tugs and pusher craft
89040010
Tugs
Free
Free
—
Pusher craft
89040091
Sea-going
Free
Free
—
89040099
Other
8
2
—
8905
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
890510
Dredgers
89051010
Sea-going
Free
Free
p/st
89051090
Other
8
2,9
p/st
89052000
Floating or submersible drilling or production platforms
Free
Free
p/st
890590
Other
89059010
Sea-going
Free
Free
p/st
89059090
Other
8
2,9
p/st
890600
Other vessels, including warships and lifeboats other than rowing boats
89060010
Warships
Free
Free
—
Other
89060091
Sea-going
Free
Free
p/st
Other
89060093
Of a weight not exceeding 100 kg each
13
3,6
p/st
89060099
Other
8
2
p/st
8907
Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)
89071000
Inflatable rafts
10
4,5
—
89079000
Other
10
4,5
—
89080000
Vessels and other floating structures for breaking up
Free
Free
—

### Division: Note

## 1 

A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified within heading No 8906 if it does not have the essential character of a vessel of a particular kind.

### Division: Additional notes

## 1 

Subheadings 8901 10 10, 8901 20 10, 8901 30 10, 8901 90 10, 8902 00 11, 8902 00 19, 8903 91 10, 8903 92 10, 8904 00 91 and 8906 00 91 are to 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 and lifeboats, designed as sea-going, shall be considered as sea-going vessels regardless of their length.

## 2 

Subheadings 8905 10 10 and 8905 90 10 are to be taken to apply only to vessels and floating docks, designed as sea-going.

## 3 For the purpose of heading No 8908, the expression ‘vessels and other floating structures for breaking up’ includes the following articles when presented for breaking up, on condition that they have formed part of their normal equipment:

spare parts (such as propellers), whether or not in a new condition,
movable articles (furniture, kitchen equipment, tableware, etc.) showing clear evidence of use.

### Section XVIII: OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

## 90 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
9001
Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No 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
900110
Optical fibres, optical fibre bundles and cables
90011010
Image conductor cables
17
6,6
—
90011090
Other
17
6,6
—
90012000
Sheets and plates of polarizing material
18
5,2
—
90013000
Contact lenses
17
6,6
p/st
900140
Spectacle lenses of glass
90014020
Not for the correction of vision
17
6,6
p/st
For the correction of vision
Both sides finished
90014041
Single focal
17
6,6
p/st
90014049
Other
17
6,6
p/st
90014080
Other
17
6,6
p/st
900150
Spectacle lenses of other materials
90015020
Not for the correction of vision
17
6,6
p/st
For the correction of vision
Both sides finished
90015041
Single focal
17
6,6
p/st
90015049
Other
17
6,6
p/st
90015080
Other
17
6,6
p/st
900190
Other
90019010
For use in civil aircraft
17
Free
—
90019090
Other
17
6,6
—
9002
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
90021100
For cameras, projectors or photographic enlargers or reducers
17
9,3
p/st
90021900
Other
17
9,3
p/st
90022000
Filters
17
9,3
p/st
900290
Other
90029010
For use in civil aircraft
17
Free
—
Other
90029091
For cameras, projectors or photographic enlargers or reducers
17
9,3
—
90029099
Other
17
9,3
—
9003
Frames and mountings for spectacles, goggles or the like, and parts thereof
Frames and mountings
90031100
Of plastics
19
4,5
p/st
900319
Of other materials
90031910
Of precious metal or of rolled precious metal
19
4,5
p/st
90031930
Of base metal
19
4,5
p/st
90031990
Of other materials
19
4,5
p/st
90039000
Parts
19
4,5
—
9004
Spectacles, goggles and the like, corrective, protective or other
900410
Sunglasses
90041010
With lenses optically worked
19
5,4
p/st
Other
90041091
With lenses of plastics
19
5,4
p/st
90041099
Other
19
5,4
p/st
900490
Other
90049010
With lenses of plastics
19
5,4
—
90049090
Other
19
5,4
—
9005
Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy
90051000
Binoculars
20
6,6
p/st
90058000
Other instruments
17
6,4
—
90059000
Parts and accessories (including mountings)
17
6,4
—
9006
Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading No 8539
900610
Cameras of a kind used for preparing printing plates or cylinders
90061010
Pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates
18
Free
p/st
90061090
Other
18
6,6
p/st
90062000
Cameras of a kind used for recording documents on microfilm, microfiche or other microforms
18
6,6
p/st
90063000
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
18
7,2
p/st
90064000
Instant print cameras
18
6,4
p/st
Other cameras
90065100
With a through-the-lens viewfinder (single lens reflex (SLR)), for roll film of a width not exceeding 35 mm
18
6,6
p/st
90065200
Other, for roll film of a width less than 35 mm
18
6,6
p/st
900653
Other, for roll film of a width of 35 mm
90065310
Disposable cameras
18
6,6
p/st
90065390
Other
18
6,6
p/st
90065900
Other
18
6,6
p/st
Photographic flashlight apparatus and flashbulbs
90066100
Discharge lamp (‘electronic’) flashlight apparatus
16
4,9
p/st
90066200
Flashbulbs, flashcubes and the like
16
4,9
p/st
90066900
Other
16
4,9
p/st
Parts and accessories
90069100
For cameras
18
6,5
—
90069900
Other
16
4,9
—
9007
Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
Cameras
90071100
For film of less than 16 mm width or for double-8 mm film
16
5,7
p/st
90071900
Other
16
5,7
p/st
Projectors
90072100
For film of less than 16 mm width
19
5,9
p/st
90072900
Other
19
5,9
p/st
Parts and accessories
90079100
For cameras
16
5,7
—
90079200
For projectors
19
5,9
—
9008
Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers
90081000
Slide projectors
18
5,8
p/st
90082000
Microfilm, microfiche or other microform readers, whether or not capable of producing copies
18
5,8
p/st
90083000
Other image projectors
18
5,8
p/st
90084000
Photographic (other than cinematographic) enlargers and reducers
18
5,8
p/st
90089000
Parts and accessories
18
5,8
—
9009
Photocopying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus
Electrostatic photocopying apparatus
90091100
Operating by reproducing the original image directly onto the copy (direct process)
18
7
p/st
90091200
Operating by reproducing the original image via an intermediate onto the copy (indirect process)
18
7
p/st
Other photocopying apparatus
90092100
Incorporating an optical system
18
7
p/st
900922
Of the contact type
90092210
Blueprinters and diazocopiers
15
4,5
p/st
90092290
Other
15
4,5
p/st
90093000
Thermo-copying apparatus
15
4,1
p/st
900990
Parts and accessories
90099010
Of electrostatic photocopying apparatus or other photocopying apparatus incorporating an optical system
18
7
—
90099090
Other
15
4,5
—
9010
Apparatus and equipment for photographic (including cinematographic) laboratories (including apparatus for the projection of circuit patterns on sensitized semi-conductor materials), not specified or included elsewhere in this chapter; negatoscopes; projection screens
90101000
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
15
4,5
—
901020
Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes
Apparatus for the projection or drawing of circuit patterns on sensitised semiconductor material
90102010
Electron beam direct write-on-wafer apparatus
15
Free
—
90102020
Step and repeat aligners
15
Free
—
90102030
Other apparatus
15
Free
—
90102090
Other
15
4,5
—
90103000
Projection screens
15
4,5
—
90109000
Parts and accessories
15
4,5
—
9011
Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection
90111000
Stereoscopic microscopes
18
9,3
p/st
90112000
Other microscopes, for photomicrography, cinephotomicrography or microprojection
18
9,3
p/st
90118000
Other microscopes
18
9,3
p/st
90119000
Parts and accessories
18
9,3
—
9012
Microscopes other than optical microscopes; diffraction apparatus
90121000
Microscopes other than optical microscopes and diffraction apparatus
15
5,4
—
90129000
Parts and accessories
15
5,4
—
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
90131000
Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this chapter or Section XVI
18
6,1
—
90132000
Lasers, other than laser diodes
18
6,1
—
901380
Other devices, appliances and instruments
Liquid crystal devices
Active matrix liquid crystal devices
90138011
Colour
18
6,5
—
90138019
Black and white or other monochrome
18
6,5
—
90138030
Other
18
6,5
—
90138090
Other
18
6,1
—
901390
Parts and accessories
90139010
For liquid crystal devices (LCD)
18
6,5
—
90139090
Other
18
6,1
—
9014
Direction finding compasses; other navigational instruments and appliances
901410
Direction finding compasses
90141010
For use in civil aircraft
16
Free
—
90141090
Other
17
4,5
—
901420
Instruments and appliances for aeronautical or space navigation (other than compasses)
For use in civil aircraft
90142013
Inertial navigation systems
16
Free
p/st
90142018
Other
16
Free
—
90142090
Other
16
6,5
—
90148000
Other instruments and appliances
16
6,5
—
901490
Parts and accessories
90149010
Of instruments of subheadings 9014 10 and 9014 20 for use in civil aircraft
17
Free
—
90149090
Other
17
5
—
9015
Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
901510
Rangefinders
90151010
Electronic
16
6,5
—
90151090
Other
17
5
—
901520
Theodolites and tacheometers
90152010
Electronic
16
6,5
—
90152090
Other
17
5
—
901530
Levels
90153010
Electronic
16
6,5
—
90153090
Other
17
5
—
901540
Photogrammetrical, surveying instruments and appliances
90154010
Electronic
16
6,5
—
90154090
Other
17
5
—
901580
Other instruments and appliances
Electronic
90158011
Meteorological, hydrological and geophysical instruments and apparatus
16
6,5
—
90158019
Other
16
6,5
—
Other
90158091
Instruments and appliances used in geodesy, topography, surveying or levelling; hydrographic instruments
17
5
—
90158093
Meteorological, hydrological and geophysical instruments and apparatus
17
5
—
90158099
Other
17
5
—
90159000
Parts and accessories
17
5
—
901600
Balances of a sensitivity of 5 cg or better, with or without weights
90160010
Balances
16
6,5
p/st
90160090
Parts and accessories
16
6,5
—
9017
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
901710
Drafting tables and machines, whether or not automatic
90171010
Parallelogram and track type drafting machines
16
4,8
p/st
90171090
Other
16
4,8
—
901720
Other drawing, marking-out or mathematical calculating instruments
Drawing instruments
90172011
Drawing sets
16
4,8
p/st
90172019
Other
16
4,8
—
Marking-out instruments
90172031
Pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates
16
Free
p/st
90172039
Other
16
4,8
p/st
90172090
Mathematical calculating instruments (including slide rules, disc calculators and the like)
16
4,8
p/st
901730
Micrometers, callipers and gauges
90173010
Micrometers and callipers
15
5,2
p/st
90173090
Other (excluding gauges without adjustable devices of subheading 9031 80 51)
15
5,2
p/st
901780
Other instruments
90178010
Measuring rods and tapes and divided scales
15
5,2
—
90178090
Other
15
5,2
—
90179000
Parts and accessories
16
4,8
—
9018
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)
90181100
Electro-cardiographs
16
4,2
—
90181900
Other
16
4,2
—
90182000
Ultraviolet or infra-red ray apparatus
16
4,2
—
Syringes, needles, catheters, cannulae and the like
901831
Syringes, with or without needles
90183110
Of plastics
16
4,2
—
90183190
Other
16
4,2
—
901832
Tubular metal needles and needles for sutures
90183210
Tubular metal needles
16
4,2
—
90183290
Needles for sutures
16
4,2
—
90183900
Other
16
4,2
—
Other instruments and appliances, used in dental sciences
90184100
Dental drill engines, whether or not combined on a single base with other dental equipment
17
4,1
—
901849
Other
90184910
Burrs, discs, drills and brushes, for use in dental drills
16
4,2
—
90184990
Other
16
4,2
—
901850
Other ophthalmic instruments and appliances
90185010
Non-optical
16
4,2
—
90185090
Optical
16
4,2
—
901890
Other instruments and appliances
90189010
Instruments and apparatus for measuring blood-pressure
16
4,2
—
90189020
Endoscopes
16
4,2
—
90189030
Renal dialysis equipment (artificial kidneys, kidney machines and dialysers)
16
4,2
—
Diathermic apparatus
90189041
Ultrasonic
16
4,2
—
90189049
Other
16
4,2
—
90189050
Transfusion apparatus
16
4,2
—
90189060
Anaesthetic apparatus and instruments
16
4,2
—
90189070
Ultrasonic lithotripsy instruments
16
4,2
—
90189075
Apparatus for nerve stimulation
16
4,2
—
90189085
Other
16
4,2
—
9019
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
901910
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus
90191010
Electrical vibratory-massage apparatus
16
3,7
—
90191090
Other
16
3,7
—
90192000
Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
16
3,7
—
902000
Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
90200010
Breathing appliances and gas masks (excluding parts thereof), for use in civil aircraft
16
Free
—
90200090
Other
16
3,7
—
9021
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
Artificial joints and other orthopaedic or fracture appliances
90211100
Artificial joints
16
5
—
902119
Other
90211910
Orthopaedic appliances
15
4,6
—
90211990
Splints and other fracture appliances
15
4,6
—
Artificial teeth and dental fittings
902121
Artificial teeth
90212110
Of plastics
17
3,9
100 p/st
90212190
Of other materials
17
3,9
100 p/st
902129
Other
90212910
Of precious metals or rolled precious metals
17
3,9
—
90212990
Other
17
3,9
—
902130
Other artificial parts of the body
90213010
Ocular prostheses
14
3,3
—
90213090
Other
16
5
—
90214000
Hearing aids, excluding parts and accessories
12
3
p/st
90215000
Pacemakers for stimulating heart muscles, excluding parts and accessories
13
4,2
p/st
902190
Other
90219010
Parts and accessories of hearing aids
12
3
—
90219090
Other
13
4,2
—
9022
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
90221100
For medical, surgical, dental or veterinary uses
16
3,7
p/st
90221900
For other uses
16
3,7
p/st
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
90222100
For medical, surgical, dental or veterinary uses
16
3,7
p/st
90222900
For other uses
16
4,1
p/st
90223000
X-ray tubes
16
4,1
p/st
902290
Other, including parts and accessories
90229010
X-ray fluorescent screens and X-ray intensifying screens; anti-scatter shields and grids
16
4,1
—
90229090
Other
16
4,1
—
902300
Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses
90230010
Of a type used for teaching physics, chemistry or technical subjects
12
3,3
—
90230080
Other
12
3,3
—
9024
Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
902410
Machines and appliances for testing metals
90241010
Electronic
16
6,4
—
Other
90241091
Universal or for tensile tests
15
4
—
90241093
For hardness tests
15
4
—
90241099
Other
15
4
—
902480
Other machines and appliances
90248010
Electronic
16
6,4
—
Other
90248091
For testing textiles, paper or paperboard
15
4
—
90248099
Other
15
4
—
90249000
Parts and accessories
16
4,5
—
9025
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
902511
Liquid-filled, for direct reading
90251110
For use in civil aircraft
16
Free
—
Other
90251191
Clinical or veterinary thermometers
21
5,5
p/st
90251199
Other
21
6,1
p/st
902519
Other
90251910
For use in civil aircraft
16
Free
—
Other
90251991
Electronic
16
6,4
p/st
90251999
Other
16
3,8
p/st
902520
Barometers, not combined with other instruments
90252010
For use in civil aircraft
17
Free
p/st
90252090
Other
17
3,6
p/st
902580
Other instruments
90258010
For use in civil aircraft
16
Free
—
Other
90258091
Electronic
16
6,4
—
90258099
Other
16
4,1
—
902590
Parts and accessories
90259010
For use in civil aircraft
16
Free
—
90259090
Other
16
6,2
—
9026
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 No 9014, 9015, 9028 or 9032
902610
For measuring or checking the flow or level of liquids
90261010
For use in civil aircraft
16
Free
—
Other
Electronic
90261051
Flow meters
16
6,4
p/st
90261059
Other
16
6,4
p/st
Other
90261091
Flow meters
16
5,1
p/st
90261099
Other
16
5,1
p/st
902620
For measuring or checking pressure
90262010
For use in civil aircraft
16
Free
—
Other
90262030
Electronic
16
6,4
p/st
Other
Spiral or metal diaphragm type pressure gauges
90262051
Appliances for measuring and non-automatically regulating tyre pressure
18
4,4
p/st
90262059
Other
18
4,4
p/st
90262090
Other
18
4,4
p/st
902680
Other instruments or apparatus
90268010
For use in civil aircraft
16
Free
—
Other
90268091
Electronic
16
6,4
—
90268099
Other
16
5,1
—
902690
Parts and accessories
90269010
For use in civil aircraft
16
Free
—
90269090
Other
16
4,5
—
9027
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
902710
Gas or smoke analysis apparatus
90271010
Electronic
16
6,3
p/st
90271090
Other
16
5,5
p/st
902720
Chromatographs and electrophoresis instruments
90272010
Chromatographs
16
6,3
—
90272090
Electrophoresis instruments
16
6,3
—
90273000
Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR)
16
6,3
—
90274000
Exposure meters
16
6,3
—
90275000
Other instruments and apparatus using optical radiations (UV, visible, IR)
16
6,3
—
902780
Other instruments and apparatus
Electronic
90278011
pH meters, rH meters and other apparatus for measuring conductivity
16
6,3
—
90278015
Apparatus for performing measurements of the physical properties of semiconductor materials or associated insulating and conducting layers during the semiconductor wafer production process
16
Free
—
90278018
Other
16
6,3
—
Other
90278091
Viscometers, porosimeters and expansion meters
16
5,5
—
90278095
Apparatus for performing measurements of the physical properties of semiconductor materials or associated insulating and conducting layers during the semiconductor wafer production process
16
Free
—
90278098
Other
16
5,5
—
902790
Microtomes; parts and accessories
90279010
Microtomes
16
5,5
p/st
90279090
Parts and accessories
16
6,3
—
9028
Gas, liquid or electricity supply or production meters, including calibrating meters therefor
90281000
Gas meters
15
4,4
p/st
90282000
Liquid meters
15
4,4
p/st
902830
Electricity meters
For alternating current
90283011
For single-phase
15
4,4
p/st
90283019
For multi-phase
15
4,4
p/st
90283090
Other
15
4,4
p/st
902890
Parts and accessories
90289010
For electricity meters
16
4,5
—
90289090
Other
16
4,5
—
9029
Revolution counters, production counters, taximeters, milometers, pedometers and the like; speed indicators and tachometers, other than those of heading No 9014 or 9015; stroboscopes
902910
Revolution counters, production counters, taximeters, milometers, pedometers and the like
90291010
Electric or electronic revolution counters, for use in civil aircraft
16
Free
—
90291090
Other
16
4,5
—
902920
Speed indicators and tachometers; stroboscopes
Speed indicators and tachometers
90292010
For use in civil aircraft
16
Free
—
Other
90292031
Speed indicators for vehicles
17
5,6
—
90292039
Other
17
5,6
—
90292090
Stroboscopes
14
5
—
902990
Parts and accessories
90299010
Of revolution counters, speed indicators and tachometers, for use in civil aircraft
16
Free
—
90299090
Other
16
6,2
—
9030
Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations
903010
Instruments and apparatus for measuring or detecting ionizing radiations
90301010
For use in civil aircraft
16
Free
—
90301090
Other
16
9,3
—
903020
Cathode-ray oscilloscopes and cathode-ray oscillographs
90302010
For use in civil aircraft
16
Free
—
90302090
Other
16
9,6
—
Other instruments and apparatus, for measuring or checking voltage, current, resistance or power, without a recording device
903031
Multimeters
90303110
For use in civil aircraft
16
Free
—
90303190
Other
16
9,3
—
903039
Other
90303910
For use in civil aircraft
16
Free
—
Other
90303930
Electronic
16
9,6
—
Other
90303991
Voltmeters
16
4,1
—
90303999
Other
16
4,1
—
903040
Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)
90304010
For use in civil aircraft
16
Free
—
90304090
Other
16
9,6
—
Other instruments and apparatus
903081
With a recording device
90308110
For use in civil aircraft
16
Free
—
Other
90308120
Edge connected semiconductor production test apparatus, capable of testing the embedded functions in integrated circuits
16
Free
—
Other
90308181
Semiconductor production test apparatus, capable of testing the embedded functions in digital integrated circuits
16
Free
—
90308183
Semiconductor production test apparatus, capable of testing the embedded functions in analogue/digital integrated circuits
16
Free
—
90308185
Semiconductor production test apparatus, capable of testing the embedded functions in analogue integrated circuits
16
Free
—
90308189
Other
16
8,8
—
903089
Other
90308910
For use in civil aircraft
16
Free
—
Other
Electronic
90308920
Edge connected semiconductor production test apparatus, capable of testing the embedded functions in integrated circuits
16
Free
—
Other
90308981
Semiconductor production test apparatus, capable of testing the embedded functions in digital integrated circuits
16
Free
—
90308983
Semiconductor production test apparatus, capable of testing the embedded functions in analogue/digital integrated circuits
16
Free
—
90308985
Semiconductor production test apparatus, capable of testing the embedded functions in analogue integrated circuits
16
Free
—
90308989
Other
16
8,8
—
90308999
Other
16
4,1
—
903090
Parts and accessories
90309010
For use in civil aircraft
16
Free
—
90309090
Other
16
6,3
—
9031
Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors
90311000
Machines for balancing mechanical parts
16
6,3
—
90312000
Test benches
16
6,3
—
90313000
Profile projectors
15
5,2
p/st
903140
Other optical instruments and appliances
90314010
For automatically inspecting patterns on masks and reticles for semiconductor devices
15
Free
—
90314020
For inspecting photomasks for semiconductor devices
15
Free
—
90314030
For measuring surface particulate contamination on semiconductor wafers
15
Free
—
90314090
Other
15
4,6
—
903180
Other instruments, appliances and machines
90318010
For use in civil aircraft
16
Free
—
Other
Electronic
90318031
For measuring or checking geometrical quantities
16
6,3
—
90318039
Other
16
5,8
—
Other
For measuring or checking geometrical quantities
90318051
Gauges without adjustable devices
15
5,2
—
90318059
Other
15
5,2
—
90318099
Other
15
5,4
—
903190
Parts and accessories
90319010
Of instruments, appliances and machines of subheading 9031 80, for use in civil aircraft
16
Free
—
90319090
Other
16
6,3
—
9032
Automatic regulating or controlling instruments and apparatus
903210
Thermostats
90321010
For use in civil aircraft
16
Free
—
Other
90321030
Electronic
16
6,3
p/st
Other
90321091
With electrical triggering device
15
4,4
p/st
90321099
Other
15
4,4
p/st
903220
Manostats
90322010
For use in civil aircraft
16
Free
—
90322090
Other
16
5,2
p/st
Other instruments and apparatus
903281
Hydraulic or pneumatic
90328110
For use in civil aircraft
16
Free
—
90328190
Other
16
5,2
—
903289
Other
90328910
For use in civil aircraft
16
Free
—
90328990
Other
16
6,3
—
903290
Parts and accessories
90329010
For use in civil aircraft
16
Free
—
90329090
Other
16
6,3
—
90330000
Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90
16
5,2
—

### Division: Notes

## 1 This chapter does not cover:

(a) articles of a kind used in machines, appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading No 4016), of leather or of composition leather (heading No 4204) or of textile material (heading No 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 No 6903; ceramic wares for laboratory, chemical or other technical uses, of heading No 6909;
(d) glass mirrors, not optically worked, of heading No 7009, or mirrors of base metal or of precious metal, not being optical elements (heading No 8306 or Chapter 71);
(e) goods of heading No 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 No 8413; weight-operated counting and checking machinery, or separately presented weights for balances (heading No 8423); lifting or handling machinery (heading Nos 8425 to 8428); paper or paperboard cutting machines of all kinds (heading No 8441); fittings for adjusting work or tools on machine-tools, of heading No 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 No 8470); valves and other appliances (heading No 8481);
(h) searchlights or spotlights of a kind used for cycles or motor vehicles (heading No 8512); portable electric lamps of heading No 8513; cinematographic sound recording, reproducing or re-recording apparatus (heading No 8519 or 8520); sound-heads (heading No 8522); radar apparatus, radio navigational aid apparatus or radio remote-control apparatus (heading No 8526); sealed beam lamp units of heading No 8539; optical fibre cables of heading No 8544;
(ij) searchlights or spotlights of heading No 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 No 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 within any of the headings of this chapter or of Chapter 84, 85 or 91 (other than heading No 8485, 8548 or 9033) are in all cases to be classified within 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 No 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 within heading No 9033.

## 3 

The provisions of note 4 to Section XVI apply also to this chapter.

## 4 

Heading No 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 within heading No 9013.

## 5 

Measuring or checking optical instruments, appliances or machines which, but for this note, could be classified both within heading No 9013 and within heading No 9031 are to be classified within heading No 9031.

## 6 Heading No 9032 applies only to:

(a) instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled; 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.

### Division: Additional notes

## 1 

For the purposes of subheadings 9015 10 10, 9015 20 10, 9015 30 10, 9015 40 10, 9015 80 11, 9015 80 19, 9024 10 10, 9024 80 10, 9025 19 91, 9025 80 91, 9026 10 51, 9026 10 59, 9026 20 30, 9026 80 91, 9027 10 10, 9027 80 11, 9027 80 15, 9027 80 18, 9030 39 30, 9030 89 20, 9030 89 81, 9030 89 83, 9030 89 85, 9030 89 89, 9031 80 31, 9031 80 39 and 9032 10 30, the expression ‘electronic’ means instruments and apparatus which incorporate one or more articles of heading No 8540, 8541 or 8542 but for the purposes of the foregoing, no account shall be taken of articles of heading No 8540, 8541 or 8542 which have solely the function of rectifying current or which are included in the power pack of instruments or apparatus.

## 2 

For the purposes of subheadings 9030 81 20 and 9030 89 20, the expression ‘Edge connected semiconductor production test apparatus’ means electronic apparatus for functionality testing of integrated circuits (in the manufacturing process) mounted on test boards using edge connection, comprising an interface test head for connection to the devices under test, signal generators, a signal control unit, measure and compare units and associated power supplies.

## 3 

For the purposes of subheadings 9030 81 81 and 9030 89 81, the expression ‘semiconductor production test apparatus’ means electronic apparatus for functionality testing of digital integrated circuits (in the manufacturing process), providing programmable timing, data format of signals and test rate, without interruption to the test cycle, comprising an interface test head for connection to the devices under test, a signal control unit, digital signal generators, digital measure and compare units and associated power supplies.

## 4 

For the purposes of subheadings 9030 81 83 and 9030 89 83, the expression ‘semiconductor production test apparatus’ means electronic apparatus for functionality testing of mixed signal (analogue and digital) integrated circuits (in the manufacturing process), comprising an interface test head for connection to the devices under test, a signal control unit, analogue and digital signal generators, analogue and digital measure and compare units and associated power supplies.

## 5 

For the purposes of subheadings 9030 81 85 and 9030 89 85, the expression ‘semiconductor production test apparatus’ means electronic apparatus for functionality testing of analogue integrated circuits (in the manufacturing process), comprising an interface test head for connection to the devices under test, a signal control unit, analogue signal generators, analogue measure and compare units and associated power supplies.

## 91 CLOCKS AND WATCHES AND PARTS THEREOF

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
9101
Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
Wrist-watches, battery or accumulator powered, whether or not incorporating a stop-watch facility
91011100
With mechanical display only
13 MIN 0,5 Ecu p/st
5 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st
p/st
91011200
With opto-electronic display only
13 MIN 0,5 Ecu p/st
5 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st
p/st
91011900
Other
13 MIN 0,5 Ecu p/st
5 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st
p/st
Other wrist-watches, whether or not incorporating a stop-watch facility
91012100
With automatic winding
13 MIN 0,5 Ecu p/st
5 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st
p/st
91012900
Other
13 MIN 0,5 Ecu p/st
5 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st
p/st
Other
91019100
Battery or accumulator powered
13 MIN 0,5 Ecu p/st
5 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st
p/st
91019900
Other
13 MIN 0,5 Ecu p/st
5 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st
p/st
9102
Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading No 9101
Wrist-watches, battery or accumulator powered, whether or not incorporating a stop-watch facility
91021100
With mechanical display only
13 MIN 0,5 Ecu p/st
5 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st
p/st
91021200
With opto-electronic display only
13 MIN 0,5 Ecu p/st
5 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st
p/st
91021900
Other
13 MIN 0,5 Ecu p/st
5 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st
p/st
Other wrist-watches, whether or not incorporating a stop-watch facility
91022100
With automatic winding
13 MIN 0,5 Ecu p/st
5 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st
p/st
91022900
Other
13 MIN 0,5 Ecu p/st
5 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st
p/st
Other
91029100
Battery or accumulator powered
13 MIN 0,5 Ecu p/st
5 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st
p/st
91029900
Other
13 MIN 0,5 Ecu p/st
5 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st
p/st
9103
Clocks with watch movements, excluding clocks of heading No 9104
91031000
Battery or accumulator powered
14
5,9
p/st
91039000
Other
13
5,6
p/st
910400
Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels
91040010
For use in civil aircraft
13
Free
p/st
91040090
Other
13
5,4
p/st
9105
Other clocks
Alarm clocks
910511
Battery, accumulator or mains powered
91051110
Battery or accumulator powered only
14
5,9
p/st
91051190
Other
14
5,9
p/st
91051900
Other
13
5,4
p/st
Wall clocks
91052100
Battery, accumulator or mains powered
14
5,9
p/st
910529
Other
91052910
Cuckoo clocks
13
5,4
p/st
91052990
Other
13
5,4
p/st
Other
910591
Battery, accumulator or mains powered
91059110
For electric clock systems
14
5,9
p/st
91059190
Other
14
5,9
p/st
910599
Other
91059910
Table-top or mantelpiece clocks
13
5,4
p/st
91059990
Other
13
5,4
p/st
9106
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)
91061000
Time-registers; time-recorders
15
6
p/st
91062000
Parking meters
15
6
p/st
910690
Other
91069010
Process-timers, stop-clocks and the like
15
6
p/st
91069090
Other
15
6
p/st
91070000
Time switches, with clock or watch movement or with synchronous motor
14
5,9
p/st
9108
Watch movements, complete and assembled
Battery or accumulator powered
91081100
With mechanical display only or with a device to which a mechanical display can be incorporated
14
5,9
p/st
91081200
With opto-electronic display only
14
5,9
p/st
91081900
Other
14
5,9
p/st
91082000
With automatic winding
14 MIN 0,4 Ecu p/st
6 MIN 0,17 Ecu p/st
p/st
Other
91089100
Measuring 33,8 mm or less
14 MIN 0,4 Ecu p/st
6 MIN 0,17 Ecu p/st
p/st
91089900
Other
14 MIN 0,4 Ecu p/st
6 MIN 0,17 Ecu p/st
p/st
9109
Clock movements, complete and assembled
Battery, accumulator or mains powered
91091100
Of alarm clocks
14
5,9
p/st
910919
Other
91091910
Of a width or diameter not exceeding 50 mm, for use in civil aircraft
14
Free
p/st
91091990
Other
14
5,9
p/st
910990
Other
91099010
Of a width or diameter not exceeding 50 mm, for use in civil aircraft
14
Free
p/st
91099090
Other
14
5,9
p/st
9110
Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
Of watches
911011
Complete movements, unassembled or partly assembled (movement sets)
91101110
With balance-wheel and hairspring
14 MIN 0,4 Ecu p/st
6 MIN 0,17 Ecu p/st
p/st
91101190
Other
14
5,9
p/st
91101200
Incomplete movements, assembled
11
4,8
—
91101900
Rough movements
11
6,9
—
91109000
Other
11
3,7
—
9111
Watch cases and parts thereof
91111000
Cases of precious metal or of metal clad with precious metal
4,6
0,5 Ecu p/st MIN 2,7 MAX 4,6
p/st
911120
Cases of base metal, whether or not gold- or silver-plated
91112010
Gold- or silver-plated
4,6
0,5 Ecu p/st MIN 2,7 MAX 4,6
p/st
91112090
Other
4,6
0,5 Ecu p/st MIN 2,7 MAX 4,6
p/st
91118000
Other cases
4,6
0,5 Ecu p/st MIN 2,7 MAX 4,6
p/st
91119000
Parts
4,6
0,5 Ecu p/st MIN 2,7 MAX 4,6
—
9112
Clock cases and cases of a similar type for other goods of this chapter, and parts thereof
91121000
Cases of metal
14
4,6
p/st
91128000
Other cases
14
4,6
p/st
91129000
Parts
14
4,6
—
9113
Watch straps, watch bands and watch bracelets, and parts thereof
911310
Of precious metal or of metal clad with precious metal
91131010
Of precious metal
9
3
—
91131090
Of metal clad with precious metal
12
5,4
—
91132000
Of base metal, whether or not gold- or silver-plated
22
8
—
911390
Other
91139010
Of leather or of composition leather
19
6,8
—
91139030
Of plastic materials
22
7,9
—
91139090
Other
21
6,3
—
9114
Other clock or watch parts
91141000
Springs, including hair-springs
12
5,2
—
91142000
Jewels
8
3,8
—
91143000
Dials
11
4,6
—
91144000
Plates and bridges
11
4,6
—
91149000
Other
11
4,6
—

### Division: Notes

## 1 This chapter does not cover:

(a) clock or watch glasses or weights (classified according to their constituent material);
(b) watch chains (heading No 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 No 7115); clock or watch springs are, however, to be classified as clock or watch parts (heading No 9114);
(d) bearing balls (heading No 7326 or 8482, as the case may be);
(e) articles of heading No 8412 constructed to work without an escapement;
(f) ball bearings (heading No 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 No 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 heading Nos 7101 to 7104. Watches with case of base metal inlaid with precious metal fall within heading No 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 within this chapter.

## 92 MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
9201
Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments
920110
Upright pianos
92011010
New
22
5,4
p/st
92011090
Used
22
5,4
p/st
92012000
Grand pianos
20
5,8
p/st
92019000
Other
18
4,7
—
9202
Other string musical instruments (for example, guitars, violins, harps)
920210
Played with a bow
92021010
Violins
21
5,7
p/st
92021090
Other
21
5,7
p/st
920290
Other
92029010
Harps
18
4,6
p/st
92029030
Guitars
21
5,7
p/st
92029090
Other
21
5,7
p/st
920300
Keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds
92030010
Keyboard pipe organs
20
4,9
—
92030090
Other
20
4,9
p/st
9204
Accordions and similar instruments; mouth organs
920410
Accordions and similar instruments
92041010
With less than 80 basses
15
6,4
p/st
92041090
With 80 basses or more
15
6,4
p/st
92042000
Mouth organs
15
6,7
p/st
9205
Other wind musical instruments (for example, clarinets, trumpets, bagpipes)
92051000
Brass-wind instruments
18
4,6
p/st
92059000
Other
18
4,6
—
92060000
Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maraccas)
18
5,7
—
9207
Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
920710
Keyboard instruments, other than accordions
92071010
Organs
19
5,4
p/st
92071030
Digital-pianos
19
5,4
p/st
92071050
Synthesizers
19
5,4
p/st
92071080
Other
19
5,4
—
920790
Other
92079010
Guitars
19
5,5
p/st
92079090
Other
19
5,5
—
9208
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
92081000
Musical boxes
14
4,1
—
92089000
Other
14
4,6
—
9209
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
92091000
Metronomes, tuning forks and pitch pipes
18
4,6
—
92092000
Mechanisms for musical boxes
18
2,9
—
92093000
Musical instrument strings
17
4,5
—
Other
92099100
Parts and accessories for pianos
18
4,5
—
92099200
Parts and accessories for the musical instruments of heading No 9202
18
4,5
—
92099300
Parts and accessories for the musical instruments of heading No 9203
18
4,5
—
92099400
Parts and accessories for the musical instruments of heading No 9207
18
4,5
—
920999
Other
92099910
Parts and accessories for the musical instruments of heading No 9204
18
4,5
—
92099930
Parts and accessories for the musical instruments of heading No 9205
18
4,5
—
92099980
Other
18
4,5
—

### Division: Notes

## 1 This chapter does not cover:

(a) parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(b) microphones, amplifiers, loudspeakers, headphones, switches, stroboscopes and 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 and apparatus (heading No 9503);
(d) brushes for cleaning musical instruments (heading No 9603); or
(e) collectors' pieces or antiques (heading No 9705 or 9706).

## 2 Bows and sticks and similar devices used in playing the musical instruments of heading Nos 9202 or 9206 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified within the same heading as the relative instruments.

Cards, discs and rolls of heading No 9209 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.

### Section XIX: ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

## 93 ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
93010000
Military weapons, other than revolvers, pistols and the arms of heading No 9307
Free
Free
—
930200
Revolvers and pistols, other than those of heading No 9303 or 9304
93020010
9 mm calibre and higher
9
4,6
p/st
93020090
Other
16
5,9
p/st
9303
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)
93031000
Muzzle-loading firearms
18
5,7
p/st
930320
Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles
93032030
Double-barrelled, smooth bore
18
5,7
p/st
93032080
Other
18
5,7
p/st
93033000
Other sporting, hunting or target-shooting rifles
18
5,7
p/st
93039000
Other
16
4,9
p/st
93040000
Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading No 9307
16
5,4
—
9305
Parts and accessories of articles of heading Nos 9301 to 9304
93051000
Of revolvers or pistols
15
4,7
—
Of shotguns or rifles of heading No 9303
93052100
Shotgun barrels
18
4,5
p/st
930529
Other
93052910
Rifled barrels
18
4,5
p/st
93052930
Roughly shaped gun stock blocks
10
3,6
—
93052980
Other
18
4,5
—
930590
Other
93059010
For military weapons falling within heading No 9301
Free
Free
—
93059090
Other
18
4,5
—
9306
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
93061000
Cartridges for riveting or similar tools or for captive-bolt humane killers and parts thereof
17
5
1 000 p/st
Shotgun cartridges and parts thereof; air gun pellets
93062100
Cartridges
19
5,3
1 000 p/st
930629
Other
93062940
Cases
17
5
1 000 p/st
93062970
Other
17
5
—
930630
Other cartridges and parts thereof
93063010
For revolvers and pistols falling within heading No 9302 and for sub-machine-guns falling within heading No 9301
13
4,2
—
Other
93063030
For military weapons
6
2
—
Other
93063091
Centrefire cartridges
19
5,3
1 000 p/st
93063093
Rimfire cartridges
19
5,3
1 000 p/st
93063098
Other
19
5,3
—
930690
Other
93069010
For military purposes
9
3,1
—
93069090
Other
17
5
—
93070000
Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor
8
2,9
—

### Division: Notes

## 1 This chapter does not cover:

(a) goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);
(b) parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(c) armoured fighting vehicles (heading No 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 No 9705 or 9706).

## 2 

In heading No 9306, the reference to ‘parts thereof’ does not include radio or radar apparatus of heading No 8526.

### Section XX: MISCELLANEOUS MANUFACTURED ARTICLES

## 94 FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
9401
Seats (other than those of heading No 9402), whether or not convertible into beds, and parts thereof
940110
Seats of a kind used for aircraft
94011010
Not leather covered, for use in civil aircraft
12
Free
—
94011090
Other
12
3,5
—
94012000
Seats of a kind used for motor vehicles
18
5,2
—
940130
Swivel seats with variable height adjustment
94013010
Upholstered, with backrest and fitted with castors or glides
18
4,5
—
94013090
Other
18
4,5
—
94014000
Seats other than garden seats or camping equipment, convertible into beds
18
4,5
—
94015000
Seats of cane, osier, bamboo or similar materials
18
5,6
—
Other seats, with wooden frames
94016100
Upholstered
18
4,5
—
94016900
Other
18
4,5
—
Other seats, with metal frames
94017100
Upholstered
18
4,5
—
94017900
Other
18
4,5
—
94018000
Other seats
18
4,5
—
940190
Parts
94019010
Of seats of a kind used for aircraft
12
3,9
—
Other
94019030
Of wood
18
5
—
94019080
Other
18
5
—
9402
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
94021000
Dentists', barbers' or similar chairs and parts thereof
17
3,9
—
94029000
Other
17
3,9
—
9403
Other furniture and parts thereof
940310
Metal furniture of a kind used in offices
94031010
Drawing tables (other than those of heading No 9017)
18
4,5
—
Other
Not exceeding 80 cm in height
94031051
Desks
18
4,5
—
94031059
Other
18
4,5
—
Exceeding 80 cm in height
94031091
Cupboards with doors, shutters or flaps
18
4,5
—
94031093
Filing, card-index and other cabinets
18
4,5
—
94031099
Other
18
4,5
—
940320
Other metal furniture
94032010
For use in civil aircraft
18
Free
—
Other
94032091
Beds
18
4,5
—
94032099
Other
18
4,5
—
940330
Wooden furniture of a kind used in offices
Not exceeding 80 cm in height
94033011
Desks
18
4,5
—
94033019
Other
18
4,5
—
Exceeding 80 cm in height
94033091
Cupboards with doors, shutters or flaps; filing, card-index and other cabinets
18
4,5
—
94033099
Other
18
4,5
—
940340
Wooden furniture of a kind used in the kitchen
94034010
Fitted kitchen units
18
4,5
—
94034090
Other
18
4,5
—
94035000
Wooden furniture of a kind used in the bedroom
18
4,5
—
940360
Other wooden furniture
94036010
Wooden furniture of a kind used in the dining room and the living room
18
4,5
—
94036030
Wooden furniture of a kind used in shops
18
4,5
—
94036090
Other wooden furniture
18
4,5
—
940370
Furniture of plastics
94037010
For use in civil aircraft
18
Free
—
94037090
Other
18
4,5
—
94038000
Furniture of other materials, including cane, osier, bamboo or similar materials
18
5,6
—
940390
Parts
94039010
Of metal
18
5
—
94039030
Of wood
18
5
—
94039090
Of other materials
18
5
—
9404
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
94041000
Mattress supports
20
6,3
—
Mattresses
940421
Of cellular rubber or plastics, whether or not covered
94042110
Of rubber
22
5,9
—
94042190
Of plastics
22
5,9
—
940429
Of other materials
94042910
Spring interior
20
6,3
—
94042990
Other
20
6,3
—
940430
Sleeping bags
94043010
Filled with feathers or down
20
6,3
p/st
94043090
Other
20
6,3
p/st
940490
Other
94049010
Filled with feathers or down
20
6,3
—
94049090
Other
20
6,3
—
9405
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
940510
Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares
94051010
Of base metal or of plastics, for use in civil aircraft
18
Free
—
Other
Of plastics
94051021
Of a kind used with filament lamps
22
7,7
—
94051029
Other
22
7,7
—
94051030
Of ceramic materials
20 MIN 35 Ecu/100 kg/br
8,1
—
94051050
Of glass
20
5,7
—
Of other materials
94051091
Of a kind used with filament lamps
18
4,5
—
94051099
Other
18
4,5
—
940520
Electric table, desk, bedside or floor-standing lamps
Of plastics
94052011
Of a kind used for filament lamps
22
7,7
—
94052019
Other
22
7,7
—
94052030
Of ceramic materials
20 MIN 35 Ecu/100 kg/br
8,1
—
94052050
Of glass
20
5,7
—
Of other materials
94052091
Of a kind used for filament lamps
18
4,5
—
94052099
Other
18
4,5
—
94053000
Lighting sets of a kind used for Christmas trees
22
5,7
—
940540
Other electric lamps and lighting fittings
94054010
Searchlights and spotlights
18
5,9
—
Other
Of plastics
94054031
Of a kind used for filament lamps
22
7,7
—
94054035
Of a kind used for tubular fluorescent lamps
22
7,7
—
94054039
Other
22
7,7
—
Of other materials
94054091
Of a kind used for filament lamps
18
4,5
—
94054095
Of a kind used for tubular fluorescent lamps
18
4,5
—
94054099
Other
18
4,5
—
94055000
Non-electrical lamps and lighting fittings
18
4,5
—
940560
Illuminated signs, illuminated name-plates and the like
94056010
Illuminated signs, illuminated name-plates and the like, of base metal or of plastics, for use in civil aircraft
22
Free
—
Other
94056091
Of plastics
22
7,7
—
94056099
Of other materials
18
4,6
—
Parts
940591
Of glass
Articles for electrical lighting fittings (excluding searchlights and spotlights)
94059111
Facetted glass, plates, balls, pear-shaped drops, flower-shaped pieces, pendants and similar articles for trimming chandeliers
20
9,1
—
94059119
Other (for example, diffusers, ceiling lights, bowls, cups, lampshades, globes, tulip-shaped pieces)
20
8,3
—
94059190
Other
20
5,7
—
940592
Of plastics
94059210
Parts of the articles of subheading 9405 10 or 9405 60, for use in civil aircraft
22
Free
—
94059290
Other
22
7,7
—
940599
Other
94059910
Parts of the articles of subheading 9405 10 or 9405 60, of base metal, for use in civil aircraft
18
Free
—
94059990
Other
18
4,5
—
940600
Prefabricated buildings
94060010
Of wood
14
5,3
—
Of iron or steel
94060031
Greenhouses
14
5,3
—
94060039
Other
14
5,3
—
94060090
Of other materials
14
5,3
—

### Division: Notes

## 1 This chapter does not cover:

(a) pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;
(b) mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading No 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 No 8303;
(e) furniture specially designed as parts of refrigerating or freezing equipment of heading No 8418; furniture specially designed for sewing machines (heading No 8452);
(f) lamps or lighting fittings of Chapter 85;
(g) furniture specially designed as parts of apparatus of heading No 8518 (heading No 8518), of heading Nos 8519 to 8521 (heading No 8522) or of heading Nos 8525 to 8528 (heading No 8529);
(h) articles of heading No 8714;
(ij) dentists' chairs incorporating dental appliances of heading No 9018 or dentists' spittoons (heading No 9018);
(k) articles of Chapter 91 (for example, clocks and clock cases); or
(l) toy furniture or toy lamps or lighting fittings (heading No 9503), billiard tables or other furniture specially constructed for games (heading No 9504), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (heading No 9505).

## 2 The articles (other than parts) referred to in heading Nos 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 heading Nos 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 within heading No 9404, presented separately, are not to be classified within heading No 9401, 9402 or 9403 as parts of goods.

## 4 

For the purposes of heading No 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.

## 95 TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
950100
Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls' carriages
95010010
Dolls' carriages
21
9,5
—
95010090
Other
21
9,5
—
9502
Dolls representing only human beings
950210
Dolls, whether or not dressed
95021010
Of plastics
25
7,3
—
95021090
Of other materials
25
7,3
—
Parts and accessories
95029100
Garments and accessories therefor, footwear and headgear
21
6,2
—
95029900
Other
21
6,2
—
9503
Other toys; reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kinds
950310
Electric trains, including tracks, signals and other accessories therefor
95031010
Reduced size (‘scale’) models
24
7,2
—
95031090
Other
24
7,2
—
950320
Reduced-size (‘scale’) model assembly kits, whether or not working models, excluding those of subheading 9503 10
95032010
Of plastics
24
7,2
—
95032090
Of other materials
24
7,2
—
950330
Other construction sets and constructional toys
95033010
Of wood
24
7,8
—
95033030
Of plastics
24
7,3
—
95033090
Of other materials
24
7,2
—
Toys representing animals or non-human creatures
95034100
Stuffed
24
7,3
—
950349
Other
95034910
Of wood
24
7,8
—
95034930
Of plastics
24
7,2
—
95034990
Of other materials
24
7,2
—
95035000
Toy musical instruments and apparatus
24
7,2
—
950360
Puzzles
95036010
Of wood
24
7,8
—
95036090
Other
24
7,3
—
95037000
Other toys, put up in sets or outfits
24
7,3
—
950380
Other toys and models, incorporating a motor
95038010
Of plastics
24
7,3
—
95038090
Of other materials
24
7,2
—
950390
Other
95039010
Toy weapons
24
7,2
—
Other
Of plastics
95039032
Not mechanically operated
24
7,3
—
95039034
Other
24
7,3
—
95039035
Of rubber
24
7,2
—
95039037
Of textile materials
24
7,2
—
Of metal
95039051
Die-cast miniature models
24
7,3
—
95039055
Other
24
7,2
—
95039099
Of other materials
24
7,2
—
9504
Articles for funfair, table or parlour games, including pin-tables, billiards, special tables for casino games and automatic bowling alley equipment
95041000
Video games of a kind used with a television receiver
21
5
—
950420
Articles and accessories for billiards
95042010
Billiard tables (with or without legs)
21
5
—
95042090
Other
21
5
—
950430
Other games, coin- or disc-operated, other than bowling alley equipment
95043010
Games with screen
21
5
p/st
Other games
95043030
Flipper
21
5
p/st
95043050
Other
21
5
p/st
95043090
Parts
21
5
—
95044000
Playing cards
23
5
—
950490
Other
95049010
Electric car racing sets, having the character of competitive games
21
5
—
95049090
Other
21
5
—
9505
Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
950510
Articles for Christmas festivities
95051010
Of glass
22
5,6
—
95051090
Of other materials
22
5,5
—
95059000
Other
22
5,5
—
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
950611
Skis
95061110
Cross-country skis
19
5,5
pa
95061190
Other skis
19
5,5
pa
95061200
Ski-fastenings (ski-bindings)
19
5,5
—
95061900
Other
19
5,3
—
Water-skis, surfboards, sailboards and other water-sport equipment
95062100
Sailboards
19
5,3
—
95062900
Other
19
5,3
—
Golf clubs and other golf equipment
95063100
Clubs, complete
19
5,3
p/st
95063200
Balls
19
5,3
p/st
950639
Other
95063910
Parts of golf clubs
19
5,3
—
95063990
Other
19
5,3
—
950640
Articles and equipment for table-tennis
95064010
Bats, balls and nets
21
4,5
—
95064090
Other
21
5
—
Tennis, badminton or similar rackets, whether or not strung
95065100
Lawn-tennis rackets, whether or not strung
19
6,8
—
95065900
Other
19
5,3
—
Balls, other than golf balls and table-tennis balls
95066100
Lawn-tennis balls
19
5,3
—
950662
Inflatable
95066210
Of leather
19
5,3
—
95066290
Other
19
5,3
—
950669
Other
95066910
Cricket and polo balls
19
Free
—
95066990
Other
19
5,3
—
950670
Ice skates and roller skates, including skating boots with skates attached
95067010
Ice skates
19
5,3
pa
95067030
Roller skates
19
5,3
pa
95067090
Parts and accessories
19
5,3
—
Other
95069100
Articles and equipment for general physical exercise, gymnastics or athletics
19
5,3
—
950699
Other
95069910
Cricket and polo equipment, other than balls
19
Free
—
95069990
Other
19
5,3
—
9507
Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy ‘birds’ (other than those of heading No 9208 or 9705) and similar hunting or shooting requisites
95071000
Fishing rods
17
6,3
—
950720
Fish-hooks, whether or not snelled
95072010
Fish-hooks, not snelled
10
3,4
—
95072090
Other
17
6,3
—
95073000
Fishing reels
17
6,3
—
95079000
Other
17
6,3
—
95080000
Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses, travelling menageries and travelling theatres
14
3,6
—

### Division: Notes

## 1 This chapter does not cover:

(a) Christmas tree candles (heading No 3406);
(b) fireworks or other pyrotechnic articles of heading No 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 No 4206 or Section XI;
(d) sports bags or other containers of heading No 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 No 6602), or parts thereof (heading No 6603);
(ij) unmounted glass eyes for dolls or other toys, of heading No 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 No 8306;
(m) electric motors (heading No 8501), electric transformers (heading No 8504) or radio remote control apparatus (heading No 8526);
(n) sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;
(o) children's bicycles (heading No 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 No 9004);
(r) decoy calls or whistles (heading No 9208);
(s) arms or other articles of Chapter 93;
(t) electric garlands of all kinds (heading No 9405); or
(u) racket strings, tents or other camping goods, or gloves (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.

## 96 MISCELLANEOUS MANUFACTURED ARTICLES

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
9601
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)
96011000
Worked ivory and articles of ivory
17
5
—
960190
Other
96019010
Worked coral (natural or agglomerated), and articles of coral
Free
2
—
96019090
Other
Free
4,5
—
96020000
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 No 3503) and articles of unhardened gelatin
12
4
—
9603
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)
96031000
Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles
18
5,4
p/st
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
96032100
Tooth brushes, including dental-plate brushes
25
5,7
p/st
960329
Other
96032910
Shaving brushes
21
6,9
p/st
96032930
Hair brushes
21
6,9
p/st
96032990
Other
21
6,9
—
960330
Artists' brushes, writing brushes and similar brushes for the application of cosmetics
96033010
Artists' and writing brushes
21
6,9
p/st
96033090
Brushes for the application of cosmetics
21
6,9
p/st
960340
Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603 30); paint pads and rollers
96034010
Paint, distemper, varnish or similar brushes
21
6,9
p/st
96034090
Paint pads and rollers
21
6,9
p/st
96035000
Other brushes constituting parts of machines, appliances or vehicles
17
4,5
—
960390
Other
96039010
Hand-operated mechanical floor sweepers, not motorized
15
4,1
p/st
Other
96039091
Road-sweeping brushes; household type brooms and brushes, including shoe brushes and clothes brushes; brushes for grooming animals
21
6,9
—
96039099
Other
21
6,9
—
96040000
Hand sieves and hand riddles
20
5
—
96050000
Travel sets for personal toilet, sewing or shoe or clothes cleaning
19
7,1
—
9606
Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks
96061000
Press-fasteners, snap-fasteners and press-studs and parts therefor
18
6,5
—
Buttons
96062100
Of plastics, not covered with textile material
18
6,5
—
96062200
Of base metal, not covered with textile material
18
6,5
—
96062900
Other
18
6,5
—
96063000
Button moulds and other parts of buttons; button blanks
13
5,5
—
9607
Slide fasteners and parts thereof
Slide fasteners
96071100
Fitted with chain scoops of base metal
16
10,5
m
96071900
Other
20
12,7
m
960720
Parts
96072010
Of base metal, including narrow strips mounted with chain scoops of base metal
16
10,5
—
96072090
Other
20
12,7
—
9608
Ball point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No 9609
960810
Ball point pens
96081010
With liquid ink (rolling ball pens)
22
6,5
p/st
Other
96081030
With body or cap of precious metal or rolled precious metal
22
6,5
p/st
Other
96081091
With replaceable refill
22
6,5
p/st
96081099
Other
22
6,5
p/st
96082000
Felt-tipped and other porous-tipped pens and markers
22
6,5
p/st
Fountain pens, stylograph pens and other pens
96083100
Indian ink drawing pens
22
6,5
p/st
960839
Other
96083910
With body or cap of precious metal or rolled precious metal
22
6,5
p/st
96083990
Other
22
6,5
p/st
96084000
Propelling or sliding pencils
19
5,5
p/st
96085000
Sets of articles from two or more of the foregoing subheadings
22
6,5
—
960860
Refills for ball-point pens, comprising the ball point and ink-reservoir
96086010
With liquid ink (for rolling-ball pens)
17
4,5
p/st
96086090
Other
17
4,5
p/st
Other
96089100
Pen nibs and nib points
16
4,2
—
960899
Other
96089910
Pen-holders, pencil-holders and similar holders
19
5,3
—
Other
96089930
Refills for felt-tipped and fibre-tipped pens and pencils
17
4,5
p/st
Other
96089991
Of metal
17
4,5
—
96089999
Other
17
4,5
—
9609
Pencils (other than pencils of heading No 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks
960910
Pencils and crayons, with leads encased in a rigid sheath
96091010
With ‘leads’ of graphite
17
5
—
96091090
Other
17
5
—
96092000
Pencil leads, black or coloured
14
4,5
—
960990
Other
96099010
Pastels and drawing charcoals
14
4,5
—
96099090
Other
10
3,4
—
96100000
Slates and boards, with writing or drawing surfaces, whether or not framed
17
5
—
96110000
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
16
4,2
—
9612
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
961210
Ribbons
96121010
Of plastics
16
4,8
—
96121020
Of man-made fibres, measuring less than 30 mm in width, permanently put in plastic or metal cartridges of a kind used in automatic typewriters, automatic data-processing equipment and other machines
16
4,2
—
96121080
Other
16
4,8
—
96122000
Ink-pads
16
4,8
—
9613
Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks
96131000
Pocket lighters, gas fuelled, non-refillable
15
5,7
p/st
961320
Pocket lighters, gas fuelled, refillable
96132010
With electrical ignition system
15
5,7
p/st
96132090
With other ignition system
15
5,7
p/st
96133000
Table lighters
15
5,7
p/st
96138000
Other lighters
15
5,7
—
96139000
Parts
15
5,7
—
9614
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
96141000
Roughly shaped blocks of wood or root, for the manufacture of pipes
6
2
—
961420
Pipes and pipe bowls
96142010
Of wood or root
18
5,5
—
96142090
Of other materials
18
5,5
—
96149000
Other
18
5,5
—
9615
Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading No 8516, and parts thereof
Combs, hair-slides and the like
96151100
Of hard rubber or plastics
22
5,2
—
96151900
Other
22
5,2
—
96159000
Other
22
5,2
—
9616
Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations
961610
Scent sprays and similar toilet sprays, and mounts and heads therefor
96161010
Toilet sprays
20
5,5
—
96161090
Mounts and heads
20
5,5
—
96162000
Powder-puffs and pads for the application of cosmetics or toilet preparations
20
5,5
—
961700
Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners
Vacuum flasks and other vacuum vessels, complete with cases, having a capacity
96170011
Not exceeding 0,75 litre
26
11,7
—
96170019
Exceeding 0,75 litre
26
11,7
—
96170090
Parts (other than glass inners)
26
11,7
—
96180000
Tailors' dummies and other lay figures; automata and other animated displays used for shop window dressing
18
4,3
—

### Division: Notes

## 1 This chapter does not cover:

(a) pencils for cosmetic or toilet uses (Chapter 33);
(b) articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);
(c) imitation jewellery (heading No 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 No 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 No 9003), mathematical drawing pens (heading No 9017), brushes of a kind specialized for use in dentistry or for medical, surgical or veterinary purposes (heading No 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 No 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 No 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 heading Nos 9601 to 9606 or 9615, remain classified within the chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, heading Nos 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.

### Section XXI: WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

## 97 WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

CN code
Description
Rate of duty
Supplementary unit
autonomous (%)
conventional (%)
9701
Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading No 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques
97011000
Paintings, drawings and pastels
Free
Free
—
97019000
Other
Free
Free
—
97020000
Original engravings, prints and lithographs
Free
Free
—
97030000
Original sculptures and statuary, in any material
Free
Free
—
97040000
Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used, or if unused not of current or new issue in the country to which they are destined
Free
Free
—
97050000
Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest
Free
Free
—
97060000
Antiques of an age exceeding 100 years
Free
Free
—

### Division: Notes

## 1 This chapter does not cover:

(a) unused postage or revenue stamps, postal stationery (stamped paper) and the like, of current or new issue in the country to which they are destined (Chapter 49);
(b) theatrical scenery, studio backcloths or the like, of painted canvas (heading No 5907) except if they may be classified within heading No 9706; or
(c) pearls, natural or cultured, or precious or semi-precious stones (heading Nos 7101 to 7103).

## 2 

For the purposes of heading No 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 No 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character.

## 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 No 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 lighographs 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 refered to in this note are to be classified separately.

## 98 COMPLETE INDUSTRIAL PLANT EXPORTED IN ACCORDANCE WITH COMMISSION REGULATION (EEC) No 518/79

CN codes
Description
Component parts of complete industrial plant:
9880 63 00 to 9889 63 10
–
Classified in Chapter 63
9880 68 00 to 9889 68 15
–
Classified in Chapter 68
9880 69 00 to 9889 69 14
–
Classified in Chapter 69
9880 70 00 to 9889 70 20
–
Classified in Chapter 70
9880 72 00 to 9889 72 29
–
Classified in Chapter 72 (excluding goods listed in Annex I to the Treaty establishing the European Coal and Steel Community (ECSC))
9880 73 00 to 9889 73 26
–
Classified in Chapter 73 (excluding goods listed in Annex I to the Treaty establishing the European Coal and Steel Community (ECSC)
9880 76 00 to 9889 76 16
–
Classified in Chapter 76
9880 82 00 to 9889 82 15
–
Classified in Chapter 82
9880 84 00 to 9889 84 85
–
Classified in Chapter 84
9880 85 00 to 9889 85 48
–
Classified in Chapter 85
9880 86 00 to 9889 86 09
–
Classified in Chapter 86
9880 87 00 to 9889 87 16
–
Classified in Chapter 87
9880 90 00 to 9889 90 33
–
Classified in Chapter 90
9880 94 00 to 9889 94 06
–
Classified in Chapter 94
9880 99 00 to 9889 99 00
–
Not included in the chapters within which they fall

## Note

Commission Regulation (EEC) No 518/79 of 19 March 1979 set up a simplified declaration procedure for recording exports of complete industrial plant in the external trade statistics of the Community and in the statistics of trade between Member States. To make use of this procedure, the parties responsible for supplying statistical information must have obtained the necessary prior authorization from the competent department, as listed in the following table.
Member State
Name and address of the competent department
Belgium
Institut des comptes nationaux
p/a Banque Nationale de Belgique
Boulevard de Berlaimont 14
B - 1000 Bruxelles
Instituut voor de Nationale Rekeningen
p/a Nationale Bank van België
de Berlaimontlaan 14
B - 1000 Brussel
Denmark
Skatteministeriet
Told- og Skattestyrelsen
Amaliegade 44
DK - 1256 København K
Germany (FR)
Statistisches Bundesamt
Gruppe V B — Außenhandel
D - 65180 Wiesbaden
Ελλάδα
Εθνική Στατιστική Υπηρεσία της Ελλάδος (ΕΣΥΕ)
Οδός Λυκούργου 14-16
GR - 10166 Αθήνα
Spain
Departamento de Aduanas e Impuestos Especiales
Subdirección General de Planificación Informatica Aduanera
C/Guzmán el Bueno, 137
E - 28071 Madrid
France
Direction generale des douanes et droits indirects
Division de la statistique et de l'informatique
Bureau C 1
8, rue de la Tour-des-Dames
F - 75436 Paris Cedex 09
Italy
Ministero delle finanze
Dipartimento delle dogane e delle imposte indirette
Direzione centrale dei servizi doganali
Via Mario Carucci 71
I - 00100 Roma-EUR
Ireland
Central Statistics Office
Earlsfort Tenace
IRL - Dublin 2
Office of the Revenue Commissioners
Dublin Castle
IRL - Dublin 2
Luxembourg
Service Central de la Statistique et des Études Économiques
6, Boulevard Royal
L - 2449 Luxembourg
Netherlands
Inspecteur des Invoerrechten en Accijnzen, in wiens ambtsgebied belanghebbende woont of is gevestigd
Austria
Hauptzollamt jener Finanzlandesdirektion, in deren Bereich
der Antragsteller seinen Wohnsitz oder Sitz hat
oder
Österreichisches Statistisches Zentralamt
Hintere Zollamtsstraße 2b
A - 1033 Wien
Portugal
Direcção-Geral das Alfândegas
Direcção de Serviços de Tributação Aduaneira
Rua da Alfândega, 2
P- 1194 Lisboa CODEX
Finland
Tullihallitus
PL 512
FIN - 00101 Helsinki
Sweden
Generaltullstyrelsen
Statistiska sektionen
Box 2267
S- 103 17 Stockholm
United Kingdom
The Controller
HM Customs and Excise
Tariff and Statistical Office
Portcullis House
27 Victoria Avenue
UK - Southend-on-Sea SS2 6AL

### Part THREE: TARIFF ANNEXES

## Annex II SPECIFIC COMMUNITY MEASURES REFERRED TO IN ARTICLE 2 OF REGULATION (EEC) No 2658/87

1.. Tariff suspensions
2.. Tariff quotas
3.. Tariff preferences (including quotas and ceilings)
4.. Generalized system of tariff preferences applicable to developing countries
5.. Anti-dumping and countervailing duties
6.. Countervailing charges
7.. Agricultural components
8.. Unit values
9.. Reference and minimum prices
10.. Import prohibitions
11.. Import restrictions
12.. Import surveillance
13.. Supplementary trade mechanism
14.. Export prohibitions
15.. Export restrictions
16.. Export surveillance
17.. Export refunds

---
Source: https://www.legislation.gov.uk/eur/1995/1359 (the official version)
Page: https://openlegislation.uk/eu-regulation-1995-1359
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.