# Commission Regulation (EU) No 1006/2011 of 27 September 2011 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff EU Regulation No 1006/2011 · adopted 27 September 2011 Commission Regulation (EU) No 1006/2011 of 27 September 2011 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff ## Introductory text Commission Regulation (EU) No 1006/2011 of 27 September 2011 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, 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: (1) Regulation (EEC) No 2658/87 established a goods nomenclature, hereinafter referred to as the ‘Combined Nomenclature’, to meet, at one and the same time, the requirements of the Common Customs Tariff, the external trade statistics of the Community, and other Community policies concerning the importation or exportation of goods. (2) In the interests of legislative simplification, it is appropriate to modernise the Combined Nomenclature and to adapt its structure. (3) It is necessary to amend the Combined Nomenclature, in order to take account of the following: changes in requirements relating to statistics and to commercial policy, changes made in order to fulfil international commitments, technological and commercial developments, changes in the Harmonised System nomenclature pursuant to the Recommendation of 26 June 2009 of the Customs Cooperation Council and the consequences thereof, and the need to align or clarify texts. (4) In accordance with Article 12 of Regulation (EEC) No 2658/87, Annex I to that Regulation should be replaced, with effect from 1 January 2012, by a complete version of the Combined Nomenclature, together with the autonomous and conventional rates of duty resulting from measures adopted by the Council or by the Commission. (5) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee, HAS ADOPTED THIS REGULATION: ## 1 Annex I to Regulation (EEC) No 2658/87 is replaced by the text set out in the Annex to this Regulation. ## 2 This Regulation shall enter into force on 1 January 2012. ## Signature This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 27 September 2011. For the Commission, On behalf of the President, Algirdas Šemeta 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 requires otherwise. ## 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 3 of the schedule of duties. Unless the context requires otherwise, these conventional duties are applicable to goods, other than those referred to above, imported from any third country. The conventional rates of duty reproduced in column 3 are applicable from 1 January 2012. When autonomous rates of duty are lower than the conventional rates of duty, the autonomous duties, shown by means of a footnote, are applicable. 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 are ad valorem duties. 5.. The symbol ‘EA’ 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 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 provisions of Annex 1. 7.. In Chapter 22, the symbol ‘€ /% vol/hl’ means that a specific duty, expressed in euro, 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: ‘€ 1/% vol/hl’ = € 1 × 40, giving a duty of € 40 per hectolitre, or ‘€ 1/% vol/hl + € 5/hl’ = € 1 × 40 plus € 5, giving a duty of € 45 per hectolitre. Where, in addition, a minimum (MIN) value is shown, for example ‘€ 1,6/% vol/hl MIN € 9/hl’, it means that the duty, calculated on the basis of the above rule, is to be compared with the minimum duty, for example ‘€ 9/hl’, and the higher of the two is to be applied. ## 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.. The equivalent in national currencies of the euro, for Member States other than participating Member States as defined in Council Regulation (EC) No 974/98 (hereafter called ‘non-participating Member States’), shall be fixed in accordance with Article 18 of Council Regulation (EEC) No 2913/92. 4.. Goods eligible for favourable tariff treatment by reason of their end-use: Where the import duty applicable under the end-use arrangements to goods for a specific end-use is not lower than that which would otherwise be applicable to the goods, the said goods shall be classified in the code referring to the end-use and Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1) shall not apply. ### Section II: SPECIAL PROVISIONS ## 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, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or (2) floating or submersible, of 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. CN code 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 Seagoing 890120 Tankers 89012010 Seagoing 890130 Refrigerated vessels, other than those of subheading 8901 20 89013010 Seagoing 890190 Other vessels for the transport of goods and other vessels for the transport of both persons and goods 89019010 Seagoing 890200 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 89020010 Seagoing 8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes Other 890391 Sailboats, with or without auxiliary motor 89039110 Seagoing 890392 Motorboats, other than outboard motorboats 89039210 Seagoing 890400 Tugs and pusher craft 89040010 Tugs Pusher craft 89040091 Seagoing 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 Seagoing 890590 Other 89059010 Seagoing 8906 Other vessels, including warships and lifeboats other than rowing boats 89061000 Warships Other 89069010 Seagoing 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. ## 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 headings and subheadings listed in tables in paragraph 5. 2.. For the purposes of paragraph 1, first and second indent, ‘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 purposes of paragraph 1, second indent, the expression ‘for use in civil aircraft’ shall include goods for use in ground flying trainers for civil use. 4.. Relief from customs duties shall be subject to the conditions laid down in the relevant Community provisions with a view to customs control of the use of such goods (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1)). 5.. Goods eligible for this relief from customs duties are covered by the following headings or subheadings: 3917 40, 4011 30, 4012 13, 4012 20, 4017 00, 6812 99, 7324 10, 7326 20, 8302 10, 8302 20, 8302 42, 8302 49, 8302 60, 8407 10, 8408 90, 8409 10, 8411, 8412 10, 8412 21, 8412 29, 8412 31, 8412 39, 8412 80 80, 8412 90, 8413 19, 8413 20, 8413 30, 8413 50, 8413 60, 8413 70, 8413 81, 8413 91, 8414 10, 8414 20, 8414 30, 8414 51, 8414 59, 8414 80, 8414 90, 8415 81, 8415 82, 8415 83, 8418 10, 8418 30, 8418 40, 8418 61, 8418 69, 8419 50, 8419 81, 8421 19, 8421 21, 8421 23, 8421 29, 8421 31, 8421 39, 8424 10, 8425 11, 8425 19, 8425 31, 8425 39, 8425 42, 8425 49, 8426 99, 8428 10, 8428 20, 8428 33, 8428 39, 8428 90, 8443 32 10, 8471 41, 8471 49, 8471 50, 8471 60, 8471 70, 8479 90, 8483 10, 8483 30, 8483 40, 8483 50, 8483 60, 8483 90, 8484 10, 8484 90, 8501 32, 8501 52, 8501 61, 8501 62, 8501 63, 8502, 8504 10, 8504 31, 8504 32, 8504 33, 8504 40, 8504 50, 8507, 8511 10, 8511 20, 8511 30, 8511 40, 8511 50, 8511 80, 8517 70 11, 8517 70 15, 8517 70 19, 8518 10, 8518 21, 8518 22, 8518 29, 8518 30, 8518 40, 8518 50, 8519 81 95, 8519 89 90, 8521 10, 8526, 8528 41, 8528 51, 8528 61, 8529 10, 8531 10 95, 8531 20, 8531 80, 8539 10, 8544 30, 8801, 8802 11, 8802 12, 8802 20, 8802 30, 8802 40, 8803 10, 8803 20, 8803 30, 8805 29, 9001 90, 9002 90, 9014 10, 9014 20, 9025, 9026, 9029 20 38, 9030 10, 9030 20, 9030 31, 9030 32, 9030 33, 9030 39, 9030 40, 9030 84, 9030 89, 9030 90, 9031 80, 9032, 9104, 9403 20, 9403 70. For the following subheadings, relief from customs duties for products for use in civil aircraft is granted only for the goods described in the second column: Subheading Description 3917 21 90, 3917 22 90, 3917 23 90, 3917 29 00, 3917 31, 3917 33, 3917 39 00, 7413 00, 8307 10, 8307 90 With fittings attached 4008 29 Profile shapes, cut to size 4009 12, 4009 22, 4009 32, 4009 42 Suitable for conducting gases or liquids 3926 90, 4016 10, 4016 93, 4016 99 For technical uses 4504 90, 4823 90 Gaskets, washers and other seals 6812 80 Other than clothing, clothing accessories, footwear, headgear, paper, millboard, felt or compressed asbestos fibre jointing, in sheets or rolls 6813 20, 6813 81, 6813 89 With a basis of asbestos or of other mineral substances 7007 21 Windshields, not framed 7312 10, 7312 90 With fittings attached, or made up into articles 7322 90 Air heaters and hot-air distributors (excluding parts thereof) 7324 90 Sanitary ware (excluding parts thereof) 7304 31, 7304 39, 7304 41, 7304 49, 7304 51, 7304 59, 7304 90, 7306 30, 7306 40, 7306 50, 7306 61, 7306 69, 7608 10, 7608 20 With fittings attached, suitable for conducting gases or liquids 8108 90 Tubes and pipes, with fittings attached, suitable for conducting gases or liquids 8415 90 Of air-conditioning machines of subheading 8415 81, 8415 82 or 8415 83 8419 90 Parts of heat exchange units 8479 89 Hydropneumatic batteries; mechanical actuators for thrust reversers; toilet units specially designed; air humidifiers and dehumidifiers; servomechanisms, non-electric; non-electric starter motors; pneumatic starters for turbojets, turbopropellers and other gas turbines; windscreen wipers, non-electric; propeller regulators, non-electric 8501 20, 8501 40 Of an output exceeding 735 W but not exceeding 150 kW 8501 31 Of an output exceeding 735 W, DC generators 8501 33 Motors of an output not exceeding 150 kW and generators 8501 34 Generators, of an output exceeding 375 kW 8501 51 Of an output exceeding 735 W 8501 53 Of an output not exceeding 150 kW 8516 80 20 Assembled only with a simple insulated former and electrical connections, used for anti-icing or de-icing 8517 69 31, 8517 69 39 For radio-telephony or radio-telegraphy 8517 12, 8517 61, 8517 62, 8517 69 90 Radio-telegraphic or radio-telephonic apparatus 8522 90 Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus of subheadings 8519 81 95 and 8519 89 90 8529 90 Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus of heading 8526 8543 70 90 Flight recorders, electric synchros and transducers, defrosters and demisters with electric resistors 8543 90 Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for flight recorders 8803 90 90 Including gliders 9014 90 Of instruments of subheadings 9014 10 or 9014 20 9020 00 Excluding parts 9029 10 Electric or electronic revolution counters 9029 90 Of revolution counters, speed indicators and tachometers 9031 90 Of subheading 9031 80 9109 10, 9109 90 Of a width or diameter not exceeding 50 mm 9401 10 Not leather covered 9405 10, 9405 60 Of plastics or of base metal 9405 92, 9405 99 Of the articles of subheading 9405 10 or 9405 60, of plastics or of base metal 6.. The goods specified in paragraph 5 are integrated in TARIC by subheadings with a footnote reference in the following terms: ‘Entry under this subheading is subject to the conditions laid down in the relevant Community provisions (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1)).’. ## C Pharmaceutical products 1.. Relief from customs duty is provided for pharmaceutical products of the following categories: (1) pharmaceutical substances which are covered by the CAS RN (chemical abstracts service registry numbers) and the international non-proprietary names (INNs) listed in Annex 3; (2) salts, esters and hydrates of INNs which are described by combining INNs of Annex 3 with prefixes or suffixes of Annex 4, provided such products are classifiable in the same 6-digit HS-subheadings as the relevant INN; (3) salts, esters and hydrates of INNs which are listed in Annex 5 and which are not classifiable in the same 6-digit HS-subheadings as the corresponding INNs; (4) pharmaceutical intermediates, i.e. compounds used in the manufacture of finished pharmaceutical products which are covered by the CAS RN and the chemical names, listed in Annex 6. 2.. Special cases: (1) INNs cover only those substances described in the lists of recommended and proposed INNs published by the World Health Organisation (WHO). Where the number of substances covered by an INN is less than that covered by the CAS RN, only those substances covered by the INN will be subject to duty-free treatment; (2) where a product of Annex 3 or Annex 6 is identified by a CAS RN corresponding to a specific isomer, only that isomer may qualify for duty-free treatment; (3) double derivatives (salts, esters and hydrates) of INNs identified by a combination of an INN of Annex 3 with a prefix or suffix of Annex 4 qualify for duty-free treatment, provided they are classifiable in the same 6-digit HS-subheading as the relevant INN: example: alanine methyl ester, hydrochloride; (4) where an INN of Annex 3 is a salt (or an ester), no other salt (or ester) of the acid corresponding to the INN may qualify for duty-free treatment: example: oxprenoate potassium (INN): duty-free oxprenoate sodium: not duty-free. ## D Standard rate of duty 1.. Customs duty shall be charged at the flat rate of 2,5 % 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 2,5 % customs duty shall apply, provided that the intrinsic value of the goods subject to import duty does not exceed € 700 per consignment or per traveller. Such flat-rate assessment shall not apply to goods for which the rate of duty in the schedule of customs duties is ‘free’ and to goods of Chapter 24 which are contained in a consignment or in travellers' personal luggage in amounts exceeding those laid down in Article 27 or pursuant to Article 41 of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty. 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 25 to 27 and 41 of Regulation (EC) No 1186/2009. For the purposes of the first subparagraph, import duties shall mean both customs duties and charges having equivalent effect 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.. Non-participating Member States may round off the amount in national currencies resulting from the conversion of the sum of € 700. 5.. Non-participating Member States may maintain unchanged the equivalent in national currency of the sum of € 700 if, at the time of the annual adjustment provided for in Article 18(2) 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. ## F Favourable tariff treatment by reason of the nature of the goods 1.. Under certain conditions, favourable tariff treatment by reason of the nature of the goods is provided for: goods unfit for consumption, seeds, bolting cloth, not made up, certain types of fresh table grapes, tobacco and nitrate. These goods are covered by subheadings with a footnote reference in the following terms: ‘Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.’ or ‘This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions.’. 2.. Goods unfit for consumption for which favourable tariff treatment is granted by reason of their nature are listed in Annex 8 by reference to the heading under which they are classified together with the description and the quantities of the denaturants used. Such goods are presumed to be unfit for consumption when the goods to be denatured and the denaturants are homogeneously mixed and their separation is economically not viable. 3.. The goods listed below shall be classified in the appropriate headings for seed or for sowing, provided that the goods comply with the relevant Community provisions: for sweetcorn, spelt, hybrid maize, rice and sorghum (Council Directive 66/402/EEC), for seed potatoes (Council Directive 2002/56/EC of 13 June 2002), for oil seeds and oleaginous fruits (Council Directive 2002/57/EC of 13 June 2002). When hybrid sweetcorn, spelt, hybrid maize, rice, hybrid sorghum or oil seeds and oleaginous fruits are of a kind to which the agricultural provisions do not apply, favourable tariff treatment by reason of their nature shall be granted, provided that it is established that the goods are actually intended for sowing. 4.. Bolting cloth, not made up, is granted favourable tariff treatment on the condition that the goods are indelibly marked in a way identifying them as being intended for bolting or similar industrial purposes. 5.. Fresh table grapes, tobacco and nitrate are granted favourable tariff treatment on production of a duly endorsed certificate. The particular provisions to be applied and the model of the certificates are set out at Annex 9. ## 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 cm/s Centimetre(s) per second EA Agricultural component € Euro INN International non-proprietary name INNM International non-proprietary name modified ISO International Organisation for Standardisation Kbit 1 024 bits kg/br Kilogram, gross kg/net Kilogram, net kg/net eda Kilogram drained net weight kg/net mas Kilogram net, of dry matter MAX Maximum Mbit 1 048 576 bits MIN Minimum ml/g Millilitre(s) per gram mm/s Millimetre(s) per second RON Research octane number ### Division: Note: ## A heading number placed between square brackets in column 1 of the schedule of customs duties indicates that the heading has been deleted (for example, heading [1519]). ## SUPPLEMENTARY UNITS c/k Carats (1 metric carat = 2 × 10–4 kg) ce/el Number of cells ct/l Carrying capacity in tonnes g Gram gi F/S Gram of fissile isotopes kg C5H14ClNO Kilogram of choline chloride 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 Thousand kilowatt hours l Litre 1 000 l Thousand litres l alc. 100 % Litre pure (100 %) alcohol m Metre m2 Square metre m3 Cubic metre 1 000 m3 Thousand 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) — No supplementary unit ### 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 Conventional rate of duty (%) Supplementary unit 1501 Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503 150110 Lard 15011010 For industrial uses other than the manufacture of foodstuffs for human consumption Free — 15011090 Other 17,2 €/100 kg/net — 150120 Other pig fat 15012010 For industrial uses other than the manufacture of foodstuffs for human consumption Free — 15012090 Other 17,2 €/100 kg/net — 15019000 Other 11,5 — 1502 Fats of bovine animals, sheep or goats, other than those of heading 1503 150210 Tallow 15021010 For industrial uses other than the manufacture of foodstuffs for human consumption Free — 15021090 Other 3,2 — 150290 Other 15029010 For industrial uses other than the manufacture of foodstuffs for human consumption Free — 15029090 Other 3,2 — 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 — 15030019 Other 5,1 — 15030030 Tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption Free — 15030090 Other 6,4 — 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 International Units per gram 3,8 — Other 15041091 Of halibut Free — 15041099 Other 3,8 — 150420 Fats and oils and their fractions, of fish, other than liver oils 15042010 Solid fractions 10,9 — 15042090 Other Free — 150430 Fats and oils and their fractions, of marine mammals 15043010 Solid fractions 10,9 — 15043090 Other Free — 150500 Wool grease and fatty substances derived therefrom (including lanolin) 15050010 Wool grease, crude 3,2 — 15050090 Other Free — 15060000 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified Free — 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified 150710 Crude oil, whether or not degummed 15071010 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 3,2 — 15071090 Other 6,4 — 150790 Other 15079010 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 5,1 — 15079090 Other 9,6 — 1508 Groundnut 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 Free — 15081090 Other 6,4 — 150890 Other 15089010 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 5,1 — 15089090 Other 9,6 — 1509 Olive oil and its fractions, whether or not refined, but not chemically modified 150910 Virgin 15091010 Lampante olive oil 122,6 €/100 kg/net — 15091090 Other 124,5 €/100 kg/net — 15099000 Other 134,6 €/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 1509 15100010 Crude oils 110,2 €/100 kg/net — 15100090 Other 160,3 €/100 kg/net — 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 Free — 15111090 Other 3,8 — 151190 Other Solid fractions 15119011 In immediate packings of a net content not exceeding 1 kg 12,8 — 15119019 Other 10,9 — Other 15119091 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 5,1 — 15119099 Other 9 — 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 3,2 — Other 15121191 Sunflower-seed oil 6,4 — 15121199 Safflower oil 6,4 — 151219 Other 15121910 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 5,1 — 15121990 Other 9,6 — 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 3,2 — 15122190 Other 6,4 — 151229 Other 15122910 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 5,1 — 15122990 Other 9,6 — 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 2,5 — Other 15131191 In immediate packings of a net content not exceeding 1 kg 12,8 — 15131199 Other 6,4 — 151319 Other Solid fractions 15131911 In immediate packings of a net content not exceeding 1 kg 12,8 — 15131919 Other 10,9 — Other 15131930 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 5,1 — Other 15131991 In immediate packings of a net content not exceeding 1 kg 12,8 — 15131999 Other 9,6 — Palm kernel or babassu oil and fractions thereof 151321 Crude oil 15132110 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 3,2 — Other 15132130 In immediate packings of a net content not exceeding 1 kg 12,8 — 15132190 Other 6,4 — 151329 Other Solid fractions 15132911 In immediate packings of a net content not exceeding 1 kg 12,8 — 15132919 Other 10,9 — Other 15132930 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 5,1 — Other 15132950 In immediate packings of a net content not exceeding 1 kg 12,8 — 15132990 Other 9,6 — 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified Low-erucic-acid rape or colza oil and its fractions 151411 Crude oil 15141110 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 3,2 — 15141190 Other 6,4 — 151419 Other 15141910 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 5,1 — 15141990 Other 9,6 — Other 151491 Crude oil 15149110 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 3,2 — 15149190 Other 6,4 — 151499 Other 15149910 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 5,1 — 15149990 Other 9,6 — 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 3,2 — 151519 Other 15151910 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 5,1 — 15151990 Other 9,6 — Maize (corn) oil and its fractions 151521 Crude oil 15152110 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 3,2 — 15152190 Other 6,4 — 151529 Other 15152910 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 5,1 — 15152990 Other 9,6 — 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 — 15153090 Other 5,1 — 151550 Sesame oil and its fractions Crude oil 15155011 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 3,2 — 15155019 Other 6,4 — Other 15155091 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 5,1 — 15155099 Other 9,6 — 151590 Other 15159011 Tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; their fractions Free — Tobacco-seed oil and its fractions Crude oil 15159021 For technical or industrial uses other than the manufacture of foodstuffs for human consumption Free — 15159029 Other 6,4 — Other 15159031 For technical or industrial uses other than the manufacture of foodstuffs for human consumption Free — 15159039 Other 9,6 — Other oils and their fractions Crude oils 15159040 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 3,2 — Other 15159051 Solid, in immediate packings of a net content not exceeding 1 kg 12,8 — 15159059 Solid, other; fluid 6,4 — Other 15159060 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 5,1 — Other 15159091 Solid, in immediate packings of a net content not exceeding 1 kg 12,8 — 15159099 Solid, other; fluid 9,6 — 1516 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared 151610 Animal fats and oils and their fractions 15161010 In immediate packings of a net content not exceeding 1 kg 12,8 — 15161090 Other 10,9 — 151620 Vegetable fats and oils and their fractions 15162010 Hydrogenated castor oil, so called ‘opal-wax’ 3,4 — Other 15162091 In immediate packings of a net content not exceeding 1 kg 12,8 — Other 15162095 Colza, linseed, rapeseed, sunflower-seed, illipe, karite, makore, touloucouna or babassu oils, for technical or industrial uses other than the manufacture of foodstuffs for human consumption 5,1 — Other 15162096 Groundnut, cotton-seed, soya-bean or sunflower-seed oils; other oils containing less than 50 % by weight of free fatty acids and excluding palm kernel, illipe, coconut, colza, rapeseed or copaiba oils 9,6 — 15162098 Other 10,9 — 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 1516 151710 Margarine, excluding liquid margarine 15171010 Containing, by weight, more than 10 % but not more than 15 % of milkfats 8,3 + 28,4 €/100 kg/net — 15171090 Other 16 — 151790 Other 15179010 Containing, by weight, more than 10 % but not more than 15 % of milkfats 8,3 + 28,4 €/100 kg/net — Other 15179091 Fixed vegetable oils, fluid, mixed 9,6 — 15179093 Edible mixtures or preparations of a kind used as mould-release preparations 2,9 — 15179099 Other 16 — 151800 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 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 7,7 — Fixed vegetable oils, fluid, mixed, for technical or industrial uses other than the manufacture of foodstuffs for human consumption 15180031 Crude 3,2 — 15180039 Other 5,1 — Other 15180091 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 7,7 — Other 15180095 Inedible mixtures or preparations of animal or of animal and vegetable fats and oils and their fractions 2 — 15180099 Other 7,7 — 1519 15200000 Glycerol, crude; glycerol waters and glycerol lyes Free — 1521 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured 15211000 Vegetable waxes Free — 152190 Other 15219010 Spermaceti, whether or not refined or coloured Free — Beeswax and other insect waxes, whether or not refined or coloured 15219091 Raw Free — 15219099 Other 2,5 — 152200 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes 15220010 Degras 3,8 — Residues resulting from the treatment of fatty substances or animal or vegetable waxes Containing oil having the characteristics of olive oil 15220031 Soapstocks 29,9 €/100 kg/net — 15220039 Other 47,8 €/100 kg/net — Other 15220091 Oil foots and dregs; soapstocks 3,2 — 15220099 Other Free — ### Division: Notes ## 1 This chapter does not cover: (a) pig fat or poultry fat of heading 0209; (b) cocoa butter, fat and oil (heading 1804); (c) edible preparations containing by weight more than 15 % of the products of heading 0405 (generally, Chapter 21); (d) greaves (heading 2301) or residues of headings 2304 to 2306; (e) fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or (f) factice derived from oils (heading 4002). ## 2 Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510). ## 3 Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions. ## 4 Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522. ### Division: Subheading note ## 1 For the purposes of subheadings 1514 11 and 1514 19, the expression ‘low-erucic-acid rape or colza oil’ means the fixed oil which has an erucic acid content of less than 2 % by weight. ### 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 11, 1514 91, 1515 11, 1515 21, 1515 50 11, 1515 50 19, 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, are to 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 are to continue to be considered as ‘crude’ when they cannot be distinguished, by their colour, odour or taste, nor by recognised special analytical properties, from vegetable oils and fats obtained by pressure; (c) the expression ‘crude oils’ is to be taken to extend to degummed soya-bean oil and to cotton-seed oil from which the gossypol has been removed. ## 2 A.. Headings 1509 and 1510 cover only oils derived solely from the treatment of olives, the analytical characteristics of whose fatty acid content — determined using the methods set out in Annexes V, X-A and X-B to Commission Regulation (EEC) No 2568/91 — and sterol content are as follows: Table I Fatty acid composition as percentage of total fatty acids ≤ 0,2 for oil of heading 1509. Fatty acids Percentages Myristic acid ≤ 0,05 Palmitic acid 7,5 – 20,0 Palmitoleic acid 0,3 – 3,5 Heptadecanoic acid ≤ 0,3 Heptadecenoic acid ≤ 0,3 Stearic acid 0,5 – 5,0 Oleic acid 55,0 – 83,0 Linoleic acid 3,5 – 21,0 Linolenic acid ≤ 1,0 Arachidic acid ≤ 0,6 Eicosenoic acid ≤ 0,4 Behenic acid ≤ 0,3 Lignoceric acid ≤ 0,2 Table II Sterol content as percentage of total sterols ≤ 0,2 for the oils of heading 1510. Requirement not valid for virgin lampante oil (subheading 1509 10 10) or for crude olive-residue oil (subheading 1510 00 10). Delta-5,23-stigmastadienol + chlerosterol + betasitosterol + sitostanol + delta-5-avenasterol + delta-5,24-stigmastadienol. Sterol Percentage Cholesterol ≤ 0,5 Brassicasterol ≤ 0,1 Campesterol ≤ 4,0 Stigmasterol < Campesterol Betasitosterol ≥ 93,0 Delta-7-Stigmasterol ≤ 0,5 Headings 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 Annex VII to Commission Regulation (EEC) No 2568/91. B.. Subheading 1509 10 covers only the olive oils defined in points 1 and 2 below, obtained solely by mechanical or other physical means under conditions which do not lead to the modification of the oil, and which have not undergone any treatment other than washing, decantation, centrifugation or filtration. Olive oils obtained using solvents, chemical or biochemical reagents, or re-esterification processes, as well as any mixtures with oils of other kinds, are excluded from this subheading. 1.. For the purposes of subheading 1509 10 10, ‘lampante olive oil’, whatever its acidity, means olive oil with: (a) one of the following wax contents: (i) a wax content not exceeding 300 mg/kg, or (ii) a wax content exceeding 300 mg/kg but not exceeding 350 mg/kg, provided that: the total aliphatic-alcohol content does not exceed 350 mg/kg, or the erythrodiol-and-uvaol content does not exceed 3,5 %; (b) an erythrodiol-and-uvaol content not exceeding 4,5 %; (c) one of the following two characteristics: (i) a content in 2-glyceryl monopalmitate not exceeding 0,9 %, if the palmitic-acid content does not exceed 14 % of the total content in fatty acids; (ii) a content in 2-glyceryl monopalmitate not exceeding 1,1 %, if the palmitic-acid content exceeds 14 % of the total content in fatty acids; (d) a sum of transoleic isomers not exceeding 0,10 % and a sum of translinoleic + translinolenic isomers not exceeding 0,10 %; (e) a stigmastadiene content not exceeding 0,50 mg/kg; (f) a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,3 or less; and (g) one or more of the following characteristics: 1.. a content in volatile halogenated solvents not exceeding 0,2 mg/kg overall and not exceeding 0,1 mg/kg for each solvent; 2.. organoleptic characteristics showing a median of defects exceeding 3,5 in accordance with Annex XII to Commission Regulation (EEC) No 2568/91; 2.. 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 2,0 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 0,2 mg/kg overall and not exceeding 0,1 mg/kg for each solvent; (e) a K270 extinction coefficient not higher than 0,25; (f) an extinction-coefficient variation (ΔK), in the 270-nm region, not higher than 0,01; (g) organoleptic characteristics showing a median of defects not exceeding 3,5 in accordance with Annex XII to Commission Regulation (EEC) No 2568/91; (h) an erythrodiol-and-uvaol content not exceeding 4,5 %; (ij) one of the following two characteristics: (i) a content in 2-glyceryl monopalmitate not exceeding 0,9 %, if the palmitic-acid content does not exceed 14 % of the total content in fatty acids; (ii) a content in 2-glyceryl monopalmitate not exceeding 1,0 %, if the palmitic-acid content exceeds 14 % of the total content in fatty acids; (k) a sum of transoleic isomers not exceeding 0,05 % and a sum of translinoleic + translinolenic isomers not exceeding 0,05 %; (l) a content in stigmastadienes not exceeding 0,10 mg/kg; (m) a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,2 or less. C.. Subheading 1509 90 covers olive oil obtained by the treatment of olive oils of subheading 1509 10 10 and/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 1,0 g per 100 g; (b) a wax content not exceeding 350 mg/kg; (c) a K270 extinction coefficient not exceeding 0,90; (d) an extinction-coefficient variation (ΔK), in the 270-nm region, not exceeding 0,15; (e) an erythrodiol-and-uvaol content not exceeding 4,5 %; (f) one of the following two characteristics: (i) a content in 2-glyceryl monopalmitate not exceeding 0,9 %, if the palmitic-acid content does not exceed 14 % of the total content in fatty acids; (ii) a content in 2-glyceryl monopalmitate not exceeding 1,0 %, if the palmitic-acid content exceeds 14 % of the total content in fatty acids; (g) the sum of transoleic isomers not exceeding 0,20 % and the sum of translinoleic + translinolenic isomers not exceeding 0,30 %. (h) a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,3 or less. D.. For the purposes of subheading 1510 00 10, ‘crude oils’ means oils, particularly olive-residue oils, with the following characteristics: (a) one of the following wax contents: (i) a wax content exceeding 350 mg/kg, or (ii) a wax content exceeding 300 mg/kg but not exceeding 350 mg/kg, provided that: the total aliphatic-alcohol content exceeds 350 mg/kg, and the erythrodiol-and-uvaol content exceeds 3,5 %; (b) an erythrodiol-and-uvaol content exceeding 4,5 %; (c) a content in 2-glyceryl monopalmitate not exceeding 1,4 %; (d) the sum of transoleic isomers not exceeding 0,20 %, and the sum of translinoleic + translinolenic isomers not exceeding 0,10 %; (e) a difference between the HPLC and theoretical content of triglycerides with ECN42 not exceeding 0,6. E.. Subheading 1510 00 90 covers oils obtained by the treatment of oils of 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). Oils of this subheading must have a content in 2-glyceryl monopalmitate not exceeding 1,4 %, a sum of transoleic isomers of less than 0,4 %, a sum of translinoleic + translinolenic isomers of less than 0,35 %, and a difference between the HPLC and theoretical content of triglycerides with ECN42 not exceeding 0,5. ## 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 Commission 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 Commission 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 Commission Regulation (EEC) No 2568/91. Accordingly, account is to be taken also of the footnotes of Annex I to the Regulation. ### 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 Conventional rate of duty (%) Supplementary unit 160100 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products 16010010 Of liver 15,4 — Other 16010091 Sausages, dry or for spreading, uncooked 149,4 €/100 kg/net — 16010099 Other 100,5 €/100 kg/net — 1602 Other prepared or preserved meat, meat offal or blood 16021000 Homogenised preparations 16,6 — 160220 Of liver of any animal 16022010 Goose or duck liver 10,2 — 16022090 Other 16 — Of poultry of heading 0105 160231 Of turkeys Containing 57 % or more by weight of poultry meat or offal 16023111 Containing exclusively uncooked turkey meat 102,4 €/100 kg/net — 16023119 Other 102,4 €/100 kg/net — 16023180 Other 102,4 €/100 kg/net — 160232 Of fowls of the species Gallus domesticus Containing 57 % or more by weight of poultry meat or offal 16023211 Uncooked 86,7 €/100 kg/net — 16023219 Other 102,4 €/100 kg/net — 16023230 Containing 25 % or more but less than 57 % by weight of poultry meat or offal 10,9 — 16023290 Other 10,9 — 160239 Other Containing 57 % or more by weight of poultry meat or offal 16023921 Uncooked 86,7 €/100 kg/net — 16023929 Other 10,9 — 16023985 Other 10,9 — Of swine 160241 Hams and cuts thereof 16024110 Of domestic swine 156,8 €/100 kg/net — 16024190 Other 10,9 — 160242 Shoulders and cuts thereof 16024210 Of domestic swine 129,3 €/100 kg/net — 16024290 Other 10,9 — 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 cuts thereof, including mixtures of loins or hams 156,8 €/100 kg/net — 16024913 Collars and cuts thereof, including mixtures of collars and shoulders 129,3 €/100 kg/net — 16024915 Other mixtures containing hams (legs), shoulders, loins or collars, and cuts thereof 129,3 €/100 kg/net — 16024919 Other 85,7 €/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 75 €/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 54,3 €/100 kg/net — 16024990 Other 10,9 — 160250 Of bovine animals 16025010 Uncooked; mixtures of cooked meat or offal and uncooked meat or offal 303,4 €/100 kg/net — Other 16025031 Corned beef, in airtight containers 16,6 — 16025095 Other 16,6 — 160290 Other, including preparations of blood of any animal 16029010 Preparations of blood of any animal 16,6 — Other 16029031 Of game or rabbit 10,9 — Other 16029051 Containing meat or meat offal of domestic swine 85,7 €/100 kg/net — Other Containing bovine meat or offal 16029061 Uncooked; mixtures of cooked meat or offal and uncooked meat or offal 303,4 €/100 kg/net — 16029069 Other 16,6 — Other 16029091 Of sheep 12,8 — 16029095 Of goats 16,6 — 16029099 Other 16,6 — 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 12,8 — 16030080 Other Free — 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs Fish, whole or in pieces, but not minced 16041100 Salmon 5,5 — 160412 Herring 16041210 Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen 15 — Other 16041291 In airtight containers 20 — 16041299 Other 20 — 160413 Sardines, sardinella and brisling or sprats Sardines 16041311 In olive oil 12,5 — 16041319 Other 12,5 — 16041390 Other 12,5 — 160414 Tuna, skipjack and bonito (Sarda spp.) Tuna and skipjack 16041411 In vegetable oil 24 — Other 16041416 Fillets known as ‘loins’ 24 — 16041418 Other 24 — 16041490 Bonito (Sarda spp.) 25 — 160415 Mackerel Of the species Scomber scombrus and Scomber japonicus 16041511 Fillets 25 — 16041519 Other 25 — 16041590 Of the species Scomber australasicus 20 — 16041600 Anchovies 25 — 16041700 Eels 20 — 160419 Other 16041910 Salmonidae, other than salmon 7 — Fish of the genus Euthynnus, other than skipjack (Euthynnus (Katsuwonus) pelamis) 16041931 Fillets known as ‘loins’ 24 — 16041939 Other 24 — 16041950 Fish of the species Orcynopsis unicolor 12,5 — Other 16041991 Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen 7,5 — Other 16041992 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 20 — 16041993 Coalfish (Pollachius virens) 20 — 16041994 Hake (Merluccius spp., Urophycis spp.) 20 — 16041995 Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius) 20 — 16041997 Other 20 — 160420 Other prepared or preserved fish 16042005 Preparations of surimi 20 — Other 16042010 Of salmon 5,5 — 16042030 Of Salmonidae, other than salmon 7 — 16042040 Of anchovies 25 — 16042050 Of sardines, bonito, mackerel of the species Scomber scombrus and Scomber japonicus, fish of the species Orcynopsis unicolor 25 — 16042070 Of tuna, skipjack or other fish of the genus Euthynnus 24 — 16042090 Of other fish 14 — Caviar and caviar substitutes 16043100 Caviar 20 — 16043200 Caviar substitutes 20 — 1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved 16051000 Crab 8 — Shrimps and prawns 160521 Not in airtight containers 16052110 In immediate packings of a net content not exceeding 2 kg 20 — 16052190 Other 20 — 16052900 Other 20 — 160530 Lobster 16053010 Lobster meat, cooked, for the manufacture of lobster butter or of lobster pastes, pâtés, soups or sauces Free — 16053090 Other 20 — 16054000 Other crustaceans 20 — Molluscs 16055100 Oysters 20 — 16055200 Scallops, including queen scallops 20 — 160553 Mussels 16055310 In airtight containers 20 — 16055390 Other 20 — 16055400 Cuttlefish and squid 20 — 16055500 Octopus 20 — 16055600 Clams, cockles and arkshells 20 — 16055700 Abalone 20 — 16055800 Snails, other than sea snails 20 — 16055900 Other 20 — Other aquatic invertebrates 16056100 Sea cucumbers 26 — 16056200 Sea urchins 26 — 16056300 Jellyfish 26 — 16056900 Other 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 or heading 0504. ## 2 Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104. For preparations containing liver, the provisions of the second sentence shall not apply in determining the subheadings within heading 1601or 1602. ### Division: Subheading notes ## 1 For the purposes of subheading 1602 10, the expression ‘homogenised preparations’ means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading 1602. ## 2 The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name. ### Division: Additional notes ## 1 For the purposes of subheadings 1602 31 11, 1602 32 11, 1602 39 21, 1602 50 10 and 1602 90 61, the term ‘uncooked’ is to 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 and 1602 90 61, 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 ‘cuts 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 Conventional rate of duty (%) Supplementary unit 1701 Cane or beet sugar and chemically pure sucrose, in solid form Raw sugar not containing added flavouring or colouring matter 170112 Beet sugar 17011210 For refining 33,9 €/100 kg/net — 17011290 Other 41,9 €/100 kg/net — 170113 Cane sugar specified in subheading note 2 to this chapter 17011310 For refining 33,9 €/100 kg/net — 17011390 Other 41,9 €/100 kg/net — 170114 Other cane sugar 17011410 For refining 33,9 €/100 kg/net — 17011490 Other 41,9 €/100 kg/net — Other 17019100 Containing added flavouring or colouring matter 41,9 €/100 kg/net — 170199 Other 17019910 White sugar 41,9 €/100 kg/net — 17019990 Other 41,9 €/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 Lactose and lactose syrup 17021100 Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter 14 €/100 kg/net — 17021900 Other 14 €/100 kg/net — 170220 Maple sugar and maple syrup 17022010 Maple sugar in solid form, containing added flavouring or colouring matter 0,4 €/100 kg/net — 17022090 Other 8 — 170230 Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose 17023010 Isoglucose 50,7 €/100 kg/net mas — Other 17023050 In the form of white crystalline powder, whether or not agglomerated 26,8 €/100 kg/net — 17023090 Other 20 €/100 kg/net — 170240 Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar 17024010 Isoglucose 50,7 €/100 kg/net mas — 17024090 Other 20 €/100 kg/net — 17025000 Chemically pure fructose 16 + 50,7 €/100 kg/net mas — 170260 Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar 17026010 Isoglucose 50,7 €/100 kg/net mas — 17026080 Inulin syrup 0,4 €/100 kg/net — 17026095 Other 0,4 €/100 kg/net — 170290 Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose 17029010 Chemically pure maltose 12,8 — 17029030 Isoglucose 50,7 €/100 kg/net mas — 17029050 Maltodextrine and maltodextrine syrup 20 €/100 kg/net — Caramel 17029071 Containing 50 % or more by weight of sucrose in the dry matter 0,4 €/100 kg/net — Other 17029075 In the form of powder, whether or not agglomerated 27,7 €/100 kg/net — 17029079 Other 19,2 €/100 kg/net — 17029080 Inulin syrup 0,4 €/100 kg/net — 17029095 Other 0,4 €/100 kg/net — 1703 Molasses resulting from the extraction or refining of sugar 17031000 Cane molasses 0,35 €/100 kg/net — 17039000 Other 0,35 €/100 kg/net — 1704 Sugar confectionery (including white chocolate), not containing cocoa 170410 Chewing gum, whether or not sugar-coated 17041010 Containing less than 60 % by weight of sucrose (including invert sugar expressed as sucrose) 6,2 + 27,1 €/100 kg/net MAX 17,9 — 17041090 Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose) 6,3 + 30,9 €/100 kg/net MAX 18,2 — 170490 Other 17049010 Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances 13,4 — 17049030 White chocolate 9,1 + 45,1 €/100 kg/net MAX 18,9 + 16,5 €/100 kg/net — Other 17049051 Pastes, including marzipan, in immediate packings of a net content of 1 kg or more 9 + EA MAX 18,7 + AD S/Z — 17049055 Throat pastilles and cough drops 9 + EA MAX 18,7 + AD S/Z — 17049061 Sugar-coated (panned) goods 9 + EA MAX 18,7 + AD S/Z — Other 17049065 Gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery 9 + EA MAX 18,7 + AD S/Z — 17049071 Boiled sweets, whether or not filled 9 + EA MAX 18,7 + AD S/Z — 17049075 Toffees, caramels and similar sweets 9 + EA MAX 18,7 + AD S/Z — Other 17049081 Compressed tablets 9 + EA MAX 18,7 + AD S/Z — 17049099 Other 9 + EA MAX 18,7 + AD S/Z — ### Division: Note ## 1 This chapter does not cover: (a) sugar confectionery containing cocoa (heading 1806); (b) chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or (c) medicaments or other products of Chapter 30. ### Division: Subheading notes ## 1 For the purposes of subheadings 1701 12, 1701 13 and 1701 14, ‘raw sugar’ means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99,5°. ## 2 Subheading 1701 13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane. ### Division: Additional notes ## 1 For the purposes of subheadings 1701 12 10, 1701 12 90, 1701 13 10, 1701 13 90, 1701 14 10 and 1701 14 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 The duty applicable to raw sugar of subheadings 1701 12 10, 1701 13 10 and 1701 14 10 whose yield established according to part B(III) of Annex IV to Council Regulation (EC) No 1234/2007 differs from 92 % is fixed in the following manner: the relevant rate is multiplied by a correcting coefficient obtained by dividing the percentage yield established according to the above provisions by 92. ## 3 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. ## 4 For the purposes of establishing the duty applicable to products of subheadings 1702 20 10, 1702 60 80, 1702 60 95, 1702 90 71, 1702 90 80 and 1702 90 95, the sucrose content, including other sugars expressed as sucrose, is determined by the methods laid down in Article 42(2) and (4) of Commission Regulation (EC) No 951/2006. ## 5 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. For the purposes of establishing the duty applicable to products of the subheadings referred to in the preceding paragraph, the dry matter content is determined according to Article 42(3) of Commission Regulation (EC) No 951/2006. ## 6 ‘Inulin syrup’ means: (a) for the purposes of subheading 1702 60 80, the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state more than 50 % fructose in free form or as sucrose; (b) for the purposes of subheading 1702 90 80, the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state at least 10 % but not more than 50 % of fructose in free form or as sucrose. ## 7 When imported in the form of an assortment, goods of subheading 1704 90 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole. ## 18 COCOA AND COCOA PREPARATIONS CN code Description Conventional rate of duty (%) Supplementary unit 18010000 Cocoa beans, whole or broken, raw or roasted Free — 18020000 Cocoa shells, husks, skins and other cocoa waste Free — 1803 Cocoa paste, whether or not defatted 18031000 Not defatted 9,6 — 18032000 Wholly or partly defatted 9,6 — 18040000 Cocoa butter, fat and oil 7,7 — 18050000 Cocoa powder, not containing added sugar or other sweetening matter 8 — 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 8 — 18061020 Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose 8 + 25,2 €/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 8 + 31,4 €/100 kg/net — 18061090 Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose 8 + 41,9 €/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 milkfat 8,3 + EA MAX 18,7 + AD S/Z — 18062030 Containing a combined weight of 25 % or more, but less than 31 % of cocoa butter and milkfat 8,3 + EA MAX 18,7 + AD S/Z — Other 18062050 Containing 18 % or more by weight of cocoa butter 8,3 + EA MAX 18,7 + AD S/Z — 18062070 Chocolate milk crumb 15,4 + EA — 18062080 Chocolate flavour coating 8,3 + EA MAX 18,7 + AD S/Z — 18062095 Other 8,3 + EA MAX 18,7 + AD S/Z — Other, in blocks, slabs or bars 18063100 Filled 8,3 + EA MAX 18,7 + AD S/Z — 180632 Not filled 18063210 With added cereal, fruit or nuts 8,3 + EA MAX 18,7 + AD S/Z — 18063290 Other 8,3 + EA MAX 18,7 + AD S/Z — 180690 Other Chocolate and chocolate products Chocolates (including pralines), whether or not filled 18069011 Containing alcohol 8,3 + EA MAX 18,7 + AD S/Z — 18069019 Other 8,3 + EA MAX 18,7 + AD S/Z — Other 18069031 Filled 8,3 + EA MAX 18,7 + AD S/Z — 18069039 Not filled 8,3 + EA MAX 18,7 + AD S/Z — 18069050 Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa 8,3 + EA MAX 18,7 + AD S/Z — 18069060 Spreads containing cocoa 8,3 + EA MAX 18,7 + AD S/Z — 18069070 Preparations containing cocoa for making beverages 8,3 + EA MAX 18,7 + AD S/Z — 18069090 Other 8,3 + EA MAX 18,7 + AD S/Z — ### Division: Notes ## 1 This chapter does not cover the preparations of heading 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004. ## 2 Heading 1806 includes sugar confectionery containing cocoa and, subject to note 1 to this chapter, other food preparations containing cocoa. ### Division: Additional notes ## 1 When imported in the form of an assortment, goods of subheadings 1806 20, 1806 31, 1806 32 and 1806 90 are subject to an agricultural component (EA) fixed according to the average content in milkfats, 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 Conventional rate of duty (%) Supplementary unit 1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included 19011000 Preparations for infant use, put up for retail sale 7,6 + EA — 19012000 Mixes and doughs for the preparation of bakers' wares of heading 1905 7,6 + EA — 190190 Other Malt extract 19019011 With a dry extract content of 90 % or more by weight 5,1 + 18 €/100 kg/net — 19019019 Other 5,1 + 14,7 €/100 kg/net — Other 19019091 Containing no milkfats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of headings 0401 to 0404 12,8 — 19019099 Other 7,6 + 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 7,7 + 24,6 €/100 kg/net — 190219 Other 19021910 Containing no common wheat flour or meal 7,7 + 24,6 €/100 kg/net — 19021990 Other 7,7 + 21,1 €/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 8,5 — 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 54,3 €/100 kg/net — Other 19022091 Cooked 8,3 + 6,1 €/100 kg/net — 19022099 Other 8,3 + 17,1 €/100 kg/net — 190230 Other pasta 19023010 Dried 6,4 + 24,6 €/100 kg/net — 19023090 Other 6,4 + 9,7 €/100 kg/net — 190240 Couscous 19024010 Unprepared 7,7 + 24,6 €/100 kg/net — 19024090 Other 6,4 + 9,7 €/100 kg/net — 19030000 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms 6,4 + 15,1 €/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 or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included 190410 Prepared foods obtained by the swelling or roasting of cereals or cereal products 19041010 Obtained from maize 3,8 + 20 €/100 kg/net — 19041030 Obtained from rice 5,1 + 46 €/100 kg/net — 19041090 Other 5,1 + 33,6 €/100 kg/net — 190420 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals 19042010 Preparation of the Müsli type based on unroasted cereal flakes 9 + EA — Other 19042091 Obtained from maize 3,8 + 20 €/100 kg/net — 19042095 Obtained from rice 5,1 + 46 €/100 kg/net — 19042099 Other 5,1 + 33,6 €/100 kg/net — 19043000 Bulgur wheat 8,3 + 25,7 €/100 kg/net — 190490 Other 19049010 Obtained from rice 8,3 + 46 €/100 kg/net — 19049080 Other 8,3 + 25,7 €/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 5,8 + 13 €/100 kg/net — 190520 Gingerbread and the like 19052010 Containing by weight less than 30 % of sucrose (including invert sugar expressed as sucrose) 9,4 + 18,3 €/100 kg/net — 19052030 Containing by weight 30 % or more but less than 50 % of sucrose (including invert sugar expessed as sucrose) 9,8 + 24,6 €/100 kg/net — 19052090 Containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose) 10,1 + 31,4 €/100 kg/net — Sweet biscuits; waffles and wafers 190531 Sweet biscuits Completely or partially coated or covered with chocolate or other preparations containing cocoa 19053111 In immediate packings of a net content not exceeding 85 g 9 + EA MAX 24,2 + AD S/Z — 19053119 Other 9 + EA MAX 24,2 + AD S/Z — Other 19053130 Containing 8 % or more by weight of milkfats 9 + EA MAX 24,2 + AD S/Z — Other 19053191 Sandwich biscuits 9 + EA MAX 24,2 + AD S/Z — 19053199 Other 9 + EA MAX 24,2 + AD S/Z — 190532 Waffles and wafers 19053205 With a water content exceeding 10 % by weight 9 + EA MAX 20,7 + AD F/M — Other Completely or partially coated or covered with chocolate or other preparations containing cocoa 19053211 In immediate packings of a net content not exceeding 85 g 9 + EA MAX 24,2 + AD S/Z — 19053219 Other 9 + EA MAX 24,2 + AD S/Z — Other 19053291 Salted, whether or not filled 9 + EA MAX 20,7 + AD F/M — 19053299 Other 9 + EA MAX 24,2 + AD S/Z — 190540 Rusks, toasted bread and similar toasted products 19054010 Rusks 9,7 + EA — 19054090 Other 9,7 + EA — 190590 Other 19059010 Matzos 3,8 + 15,9 €/100 kg/net — 19059020 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products 4,5 + 60,5 €/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 9,7 + EA — 19059045 Biscuits 9 + EA MAX 20,7 + AD F/M — 19059055 Extruded or expanded products, savoury or salted 9 + EA MAX 20,7 + AD F/M — Other 19059060 With added sweetening matter 9 + EA MAX 24,2 + AD S/Z — 19059090 Other 9 + EA MAX 20,7 + AD F/M — ### Division: Notes ## 1 This chapter does not cover: (a) except in the case of stuffed products of heading 1902, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or (c) medicaments or other products of Chapter 30. ## 2 For the purposes of heading 1901: (a) the term ‘groats’ means cereal groats of Chapter 11; (b) the terms ‘flour’ and ‘meal’ mean: (1) cereal flour and meal of Chapter 11, and (2) flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106). ## 3 Heading 1904 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806). ## 4 For the purposes of heading 1904, the expression ‘otherwise prepared’ means prepared or processed to an extent beyond that provided for in the headings of or notes to Chapter 10 or 11. ### Division: Additional notes ## 1 Goods of subheadings 1905 31, 1905 32, 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 milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole. ## 2 The expression ‘sweet biscuits’ in subheading 1905 31 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 90 20 covers only dry and brittle products. ## 20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS CN code Description Conventional rate of duty (%) Supplementary unit 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid 20011000 Cucumbers and gherkins 17,6 kg/net eda 200190 Other 20019010 Mango chutney Free — 20019020 Fruit of the genus Capsicum other than sweet peppers or pimentos 5 — 20019030 Sweetcorn (Zea mays var. saccharata) 5,1 + 9,4 €/100 kg/net — 20019040 Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch 8,3 + 3,8 €/100 kg/net — 20019050 Mushrooms 16 — 20019065 Olives 16 — 20019070 Sweet peppers 16 — 20019092 Tropical fruit and tropical nuts; palm hearts 10 — 20019097 Other 16 — 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 200210 Tomatoes, whole or in pieces 20021010 Peeled 14,4 — 20021090 Other 14,4 — 200290 Other With a dry matter content of less than 12 % by weight 20029011 In immediate packings of a net content exceeding 1 kg 14,4 — 20029019 In immediate packings of a net content not exceeding 1 kg 14,4 — 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 14,4 — 20029039 In immediate packings of a net content not exceeding 1 kg 14,4 — With a dry matter content of more than 30 % by weight 20029091 In immediate packings of a net content exceeding 1 kg 14,4 — 20029099 In immediate packings of a net content not exceeding 1 kg 14,4 — 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 18,4 + 191 €/100 kg/net eda kg/net eda 20031030 Other 18,4 + 222 €/100 kg/net eda kg/net eda 200390 Other 20039010 Truffles 14,4 — 20039090 Other 18,4 — 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 200410 Potatoes 20041010 Cooked, not otherwise prepared 14,4 — Other 20041091 In the form of flour, meal or flakes 7,6 + EA — 20041099 Other 17,6 — 200490 Other vegetables and mixtures of vegetables 20049010 Sweetcorn (Zea mays var. saccharata) 5,1 + 9,4 €/100 kg/net — 20049030 Sauerkraut, capers and olives 16 — 20049050 Peas (Pisum sativum) and immature beans of the species Phaseolus spp., in pod 19,2 — Other, including mixtures 20049091 Onions, cooked, not otherwise prepared 14,4 — 20049098 Other 17,6 — 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 20051000 Homogenised vegetables 17,6 — 200520 Potatoes 20052010 In the form of flour, meal or flakes 8,8 + EA — Other 20052020 Thin slices, fried or baked, whether or not salted or flavoured, in airtight packings, suitable for immediate consumption 14,1 — 20052080 Other 14,1 — 20054000 Peas (Pisum sativum) 19,2 — Beans (Vigna spp., Phaseolus spp.) 20055100 Beans, shelled 17,6 — 20055900 Other 19,2 — 20056000 Asparagus 17,6 — 20057000 Olives 12,8 kg/net eda 20058000 Sweetcorn (Zea mays var. saccharata) 5,1 + 9,4 €/100 kg/net — Other vegetables and mixtures of vegetables 20059100 Bamboo shoots 17,6 — 200599 Other 20059910 Fruit of the genus Capsicum, other than sweet peppers or pimentos 6,4 — 20059920 Capers 16 — 20059930 Globe artichokes 17,6 — 20059950 Mixtures of vegetables 17,6 — 20059960 Sauerkraut 16 — 20059980 Other 17,6 — 200600 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) 20060010 Ginger Free — Other With a sugar content exceeding 13 % by weight 20060031 Cherries 20 + 23,9 €/100 kg/net — 20060035 Tropical fruit and tropical nuts 12,5 + 15 €/100 kg/net — 20060038 Other 20 + 23,9 €/100 kg/net — Other 20060091 Tropical fruit and tropical nuts 12,5 — 20060099 Other 20 — 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter 200710 Homogenised preparations 20071010 With a sugar content exceeding 13 % by weight 24 + 4,2 €/100 kg/net — Other 20071091 Of tropical fruit 15 — 20071099 Other 24 — Other 200791 Citrus fruit 20079110 With a sugar content exceeding 30 % by weight 20 + 23 €/100 kg/net — 20079130 With a sugar content exceeding 13 % but not exceeding 30 % by weight 20 + 4,2 €/100 kg/net — 20079190 Other 21,6 — 200799 Other With a sugar content exceeding 30 % by weight 20079910 Plum purée and paste and prune purée and paste, in immediate packings of a net content exceeding 100 kg, for industrial processing 22,4 — 20079920 Chestnut purée and paste 24 + 19,7 €/100 kg/net — Other 20079931 Of cherries 24 + 23 €/100 kg/net — 20079933 Of strawberries 24 + 23 €/100 kg/net — 20079935 Of raspberries 24 + 23 €/100 kg/net — 20079939 Other 24 + 23 €/100 kg/net — 20079950 With a sugar content exceeding 13 % but not exceeding 30 % by weight 24 + 4,2 €/100 kg/net — Other 20079993 Of tropical fruit and tropical nuts 15 — 20079997 Other 24 — 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, groundnuts and other seeds, whether or not mixed together 200811 Groundnuts 20081110 Peanut butter 12,8 — Other, in immediate packings of a net content 20081191 Exceeding 1 kg 11,2 — Not exceeding 1 kg 20081196 Roasted 12 — 20081198 Other 12,8 — 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 7 — Other 20081913 Roasted almonds and pistachios 9 — 20081919 Other 11,2 — In immediate packings of a net content not exceeding 1 kg 20081991 Tropical nuts; mixtures containing by weight 50 % or more of tropical nuts and tropical fruit 8 — Other Roasted nuts 20081993 Almonds and pistachios 10,2 — 20081995 Other 12 — 20081999 Other 12,8 — 200820 Pineapples Containing added spirit In immediate packings of a net content exceeding 1 kg 20082011 With a sugar content exceeding 17 % by weight 25,6 + 2,5 €/100 kg/net — 20082019 Other 25,6 — In immediate packings of a net content not exceeding 1 kg 20082031 With a sugar content exceeding 19 % by weight 25,6 + 2,5 €/100 kg/net — 20082039 Other 25,6 — 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 19,2 — 20082059 Other 17,6 — Containing added sugar, in immediate packings of a net content not exceeding 1 kg 20082071 With a sugar content exceeding 19 % by weight 20,8 — 20082079 Other 19,2 — 20082090 Not containing added sugar 18,4 — 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 25,6 — 20083019 Other 25,6 + 4,2 €/100 kg/net — Other 20083031 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 24 — 20083039 Other 25,6 — Not containing added spirit Containing added sugar, in immediate packings of a net content exceeding 1 kg 20083051 Grapefruit segments, including pomelos 15,2 — 20083055 Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids 18,4 — 20083059 Other 17,6 — Containing added sugar, in immediate packings of a net content not exceeding 1 kg 20083071 Grapefruit segments, including pomelos 15,2 — 20083075 Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids 17,6 — 20083079 Other 20,8 — 20083090 Not containing added sugar 18,4 — 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 25,6 — 20084019 Other 25,6 + 4,2 €/100 kg/net — Other 20084021 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 24 — 20084029 Other 25,6 — In immediate packings of a net content not exceeding 1 kg 20084031 With a sugar content exceeding 15 % by weight 25,6 + 4,2 €/100 kg/net — 20084039 Other 25,6 — 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 17,6 — 20084059 Other 16 — Containing added sugar, in immediate packings of a net content not exceeding 1 kg 20084071 With a sugar content exceeding 15 % by weight 19,2 — 20084079 Other 17,6 — 20084090 Not containing added sugar 16,8 — 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 25,6 — 20085019 Other 25,6 + 4,2 €/100 kg/net — Other 20085031 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 24 — 20085039 Other 25,6 — In immediate packings of a net content not exceeding 1 kg 20085051 With a sugar content exceeding 15 % by weight 25,6 + 4,2 €/100 kg/net — 20085059 Other 25,6 — 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 19,2 — 20085069 Other 17,6 — Containing added sugar, in immediate packings of a net content not exceeding 1 kg 20085071 With a sugar content exceeding 15 % by weight 20,8 — 20085079 Other 19,2 — Not containing added sugar, in immediate packings of a net content 20085092 Of 5 kg or more 13,6 — 20085098 Of less than 5 kg 18,4 — 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 25,6 — 20086019 Other 25,6 + 4,2 €/100 kg/net — Other 20086031 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 24 — 20086039 Other 25,6 — Not containing added spirit Containing added sugar, in immediate packings of a net content 20086050 Exceeding 1 kg 17,6 — 20086060 Not exceeding 1 kg 20,8 — Not containing added sugar, in immediate packings of a net content 20086070 Of 4,5 kg or more 18,4 — 20086090 Of less than 4,5 kg 18,4 — 200870 Peaches, including nectarines 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 25,6 — 20087019 Other 25,6 + 4,2 €/100 kg/net — Other 20087031 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 24 — 20087039 Other 25,6 — In immediate packings of a net content not exceeding 1 kg 20087051 With a sugar content exceeding 15 % by weight 25,6 + 4,2 €/100 kg/net — 20087059 Other 25,6 — 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 19,2 — 20087069 Other 17,6 — Containing added sugar, in immediate packings of a net content not exceeding 1 kg 20087071 With a sugar content exceeding 15 % by weight 19,2 — 20087079 Other 17,6 — Not containing added sugar, in immediate packings of a net content 20087092 Of 5 kg or more 15,2 — 20087098 Of less than 5 kg 18,4 — 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 25,6 — 20088019 Other 25,6 + 4,2 €/100 kg/net — Other 20088031 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 24 — 20088039 Other 25,6 — Not containing added spirit 20088050 Containing added sugar, in immediate packings of a net content exceeding 1 kg 17,6 — 20088070 Containing added sugar, in immediate packings of a net content not exceeding 1 kg 20,8 — 20088090 Not containing added sugar 18,4 — Other, including mixtures other than those of subheading 2008 19 20089100 Palm hearts 10 — 200893 Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) Containing added spirit With a sugar content exceeding 9 % by weight 20089311 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 25,6 — 20089319 Other 25,6 + 4,2 €/100 kg/net — Other 20089321 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 24 — 20089329 Other 25,6 — Not containing added spirit 20089391 Containing added sugar, in immediate packings of a net content exceeding 1 kg 17,6 — 20089393 Containing added sugar, in immediate packings of a net content not exceeding 1 kg 20,8 — 20089399 Not containing added sugar 18,4 — 200897 Mixtures Containing added spirit With a sugar content exceeding 9 % by weight Of an actual alcoholic strength by mass not exceeding 11,85 % mas 20089712 Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit) 16 — 20089714 Other 25,6 — Other 20089716 Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit) 16 + 2,6 €/100 kg/net — 20089718 Other 25,6 + 4,2 €/100 kg/net — Other Of an actual alcoholic strength by mass not exceeding 11,85 % mas 20089732 Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit) 15 — 20089734 Other 24 — Other 20089736 Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit) 16 — 20089738 Other 25,6 — Not containing added spirit Containing added sugar In immediate packings of a net content exceeding 1 kg 20089751 Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit) 11 — 20089759 Other 17,6 — Other Mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruits 20089772 Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit) 8,5 — 20089774 Other 13,6 — Other 20089776 Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit) 12 — 20089778 Other 19,2 — Not containing added sugar, in immediate packings of a net content Of 5 kg or more 20089792 Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit) 11,5 — 20089793 Other 18,4 — Of 4,5 kg or more but less than 5 kg 20089794 Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit) 11,5 — 20089796 Other 18,4 — Of less than 4,5 kg 20089797 Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit) 11,5 — 20089798 Other 18,4 — 200899 Other Containing added spirit Ginger 20089911 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 10 — 20089919 Other 16 — Grapes 20089921 With a sugar content exceeding 13 % by weight 25,6 + 3,8 €/100 kg/net — 20089923 Other 25,6 — Other With a sugar content exceeding 9 % by weight Of an actual alcoholic strength by mass not exceeding 11,85 % mas 20089924 Tropical fruit 16 — 20089928 Other 25,6 — Other 20089931 Tropical fruit 16 + 2,6 €/100 kg/net — 20089934 Other 25,6 + 4,2 €/100 kg/net — Other Of an actual alcoholic strength by mass not exceeding 11,85 % mas 20089936 Tropical fruit 15 — 20089937 Other 24 — Other 20089938 Tropical fruit 16 — 20089940 Other 25,6 — Not containing added spirit Containing added sugar, in immediate packings of a net content exceeding 1 kg 20089941 Ginger Free — 20089943 Grapes 19,2 — 20089945 Plums and prunes 17,6 — 20089948 Tropical fruit 11 — 20089949 Other 17,6 — Containing added sugar, in immediate packings of a net content not exceeding 1 kg 20089951 Ginger Free — 20089963 Tropical fruit 13 — 20089967 Other 20,8 — Not containing added sugar Plums and prunes, in immediate packings of a net content 20089972 Of 5 kg or more 15,2 — 20089978 Of less than 5 kg 18,4 — 20089985 Maize (corn), other than sweetcorn (Zea mays var. saccharata) 5,1 + 9,4 €/100 kg/net — 20089991 Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch 8,3 + 3,8 €/100 kg/net — 20089999 Other 18,4 — 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 Brix value exceeding 67 20091111 Of a value not exceeding € 30 per 100 kg net weight 33,6 + 20,6 €/100 kg/net — 20091119 Other 33,6 — Of a Brix value not exceeding 67 20091191 Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight 15,2 + 20,6 €/100 kg/net — 20091199 Other 15,2 — 20091200 Not frozen, of a Brix value not exceeding 20 12,2 — 200919 Other Of a Brix value exceeding 67 20091911 Of a value not exceeding € 30 per 100 kg net weight 33,6 + 20,6 €/100 kg/net — 20091919 Other 33,6 — Of a Brix value exceeding 20 but not exceeding 67 20091991 Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight 15,2 + 20,6 €/100 kg/net — 20091998 Other 12,2 — Grapefruit (including pomelo) juice 20092100 Of a Brix value not exceeding 20 12 — 200929 Other Of a Brix value exceeding 67 20092911 Of a value not exceeding € 30 per 100 kg net weight 33,6 + 20,6 €/100 kg/net — 20092919 Other 33,6 — Of a Brix value exceeding 20 but not exceeding 67 20092991 Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight 12 + 20,6 €/100 kg/net — 20092999 Other 12 — Juice of any other single citrus fruit 200931 Of a Brix value not exceeding 20 Of a value exceeding € 30 per 100 kg net weight 20093111 Containing added sugar 14,4 — 20093119 Not containing added sugar 15,2 — Of a value not exceeding € 30 per 100 kg net weight Lemon juice 20093151 Containing added sugar 14,4 — 20093159 Not containing added sugar 15,2 — Other citrus fruit juices 20093191 Containing added sugar 14,4 — 20093199 Not containing added sugar 15,2 — 200939 Other Of a Brix value exceeding 67 20093911 Of a value not exceeding € 30 per 100 kg net weight 33,6 + 20,6 €/100 kg/net — 20093919 Other 33,6 — Of a Brix value exceeding 20 but not exceeding 67 Of a value exceeding € 30 per 100 kg net weight 20093931 Containing added sugar 14,4 — 20093939 Not containing added sugar 15,2 — Of a value not exceeding € 30 per 100 kg net weight Lemon juice 20093951 With an added sugar content exceeding 30 % by weight 14,4 + 20,6 €/100 kg/net — 20093955 With an added sugar content not exceeding 30 % by weight 14,4 — 20093959 Not containing added sugar 15,2 — Other citrus fruit juices 20093991 With an added sugar content exceeding 30 % by weight 14,4 + 20,6 €/100 kg/net — 20093995 With an added sugar content not exceeding 30 % by weight 14,4 — 20093999 Not containing added sugar 15,2 — Pineapple juice 200941 Of a Brix value not exceeding 20 20094192 Containing added sugar 15,2 — 20094199 Not containing added sugar 16 — 200949 Other Of a Brix value exceeding 67 20094911 Of a value not exceeding € 30 per 100 kg net weight 33,6 + 20,6 €/100 kg/net — 20094919 Other 33,6 — Of a Brix value exceeding 20 but not exceeding 67 20094930 Of a value exceeding € 30 per 100 kg net weight, containing added sugar 15,2 — Other 20094991 With an added sugar content exceeding 30 % by weight 15,2 + 20,6 €/100 kg/net — 20094993 With an added sugar content not exceeding 30 % by weight 15,2 — 20094999 Not containing added sugar 16 — 200950 Tomato juice 20095010 Containing added sugar 16 — 20095090 Other 16,8 — Grape juice (including grape must) 200961 Of a Brix value not exceeding 30 20096110 Of a value exceeding € 18 per 100 kg net weight — 20096190 Of a value not exceeding € 18 per 100 kg net weight 22,4 + 27 €/hl — 200969 Other Of a Brix value exceeding 67 20096911 Of a value not exceeding € 22 per 100 kg net weight 40 + 121 €/hl + 20,6 €/100 kg/net — 20096919 Other — Of a Brix value exceeding 30 but not exceeding 67 Of a value exceeding € 18 per 100 kg net weight 20096951 Concentrated — 20096959 Other — Of a value not exceeding € 18 per 100 kg net weight With an added sugar content exceeding 30 % by weight 20096971 Concentrated 22,4 + 131 €/hl + 20,6 €/100 kg/net — 20096979 Other 22,4 + 27 €/hl + 20,6 €/100 kg/net — 20096990 Other 22,4 + 27 €/hl — Apple juice 200971 Of a Brix value not exceeding 20 20097120 Containing added sugar 18 — 20097199 Not containing added sugar 18 — 200979 Other Of a Brix value exceeding 67 20097911 Of a value not exceeding € 22 per 100 kg net weight 30 + 18,4 €/100 kg/net — 20097919 Other 30 — Of a Brix value exceeding 20 but not exceeding 67 20097930 Of a value exceeding € 18 per 100 kg net weight, containing added sugar 18 — Other 20097991 With an added sugar content exceeding 30 % by weight 18 + 19,3 €/100 kg/net — 20097998 Other 18 — Juice of any other single fruit or vegetable 200981 Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) juice Of a Brix value exceeding 67 20098111 Of a value not exceeding € 30 per 100 kg net weight 33,6 + 20,6 €/100 kg/net — 20098119 Other 33,6 — Of a Brix value not exceeding 67 20098131 Of a value exceeding € 30 per 100 kg net weight, containing added sugar 16,8 — Other 20098151 With an added sugar content exceeding 30 % by weight 16,8 + 20,6 €/100 kg/net — 20098159 With an added sugar content not exceeding 30 % by weight 16,8 — Not containing added sugar 20098195 Juice of fruit of the species Vaccinium macrocarpon 14 — 20098199 Other 17,6 — 200989 Other Of a Brix value exceeding 67 Pear juice 20098911 Of a value not exceeding € 22 per 100 kg net weight 33,6 + 20,6 €/100 kg/net — 20098919 Other 33,6 — Other Of a value not exceeding € 30 per 100 kg net weight 20098934 Juices of tropical fruit 21 + 12,9 €/100 kg/net — 20098935 Other 33,6 + 20,6 €/100 kg/net — Other 20098936 Juices of tropical fruit 21 — 20098938 Other 33,6 — Of a Brix value not exceeding 67 Pear juice 20098950 Of a value exceeding € 18 per 100 kg net weight, containing added sugar 19,2 — Other 20098961 With an added sugar content exceeding 30 % by weight 19,2 + 20,6 €/100 kg/net — 20098963 With an added sugar content not exceeding 30 % by weight 19,2 — 20098969 Not containing added sugar 20 — Other Of a value exceeding € 30 per 100 kg net weight, containing added sugar 20098971 Cherry juice 16,8 — 20098973 Juices of tropical fruit 10,5 — 20098979 Other 16,8 — Other With an added sugar content exceeding 30 % by weight 20098985 Juices of tropical fruit 10,5 + 12,9 €/100 kg/net — 20098986 Other 16,8 + 20,6 €/100 kg/net — With an added sugar content not exceeding 30 % by weight 20098988 Juices of tropical fruit 10,5 — 20098989 Other 16,8 — Not containing added sugar 20098996 Cherry juice 17,6 — 20098997 Juices of tropical fruit 11 — 20098999 Other 17,6 — 200990 Mixtures of juices Of a Brix value exceeding 67 Mixtures of apple and pear juice 20099011 Of a value not exceeding € 22 per 100 kg net weight 33,6 + 20,6 €/100 kg/net — 20099019 Other 33,6 — Other 20099021 Of a value not exceeding € 30 per 100 kg net weight 33,6 + 20,6 €/100 kg/net — 20099029 Other 33,6 — Of a Brix value not exceeding 67 Mixtures of apple and pear juice 20099031 Of a value not exceeding € 18 per 100 kg net weight and with an added sugar content exceeding 30 % by weight 20 + 20,6 €/100 kg/net — 20099039 Other 20 — Other Of a value exceeding € 30 per 100 kg net weight Mixtures of citrus fruit juices and pineapple juice 20099041 Containing added sugar 15,2 — 20099049 Other 16 — Other 20099051 Containing added sugar 16,8 — 20099059 Other 17,6 — Of a value not exceeding € 30 per 100 kg net weight Mixtures of citrus fruit juices and pineapple juice 20099071 With an added sugar content exceeding 30 % by weight 15,2 + 20,6 €/100 kg/net — 20099073 With an added sugar content not exceeding 30 % by weight 15,2 — 20099079 Not containing added sugar 16 — Other With an added sugar content exceeding 30 % by weight 20099092 Mixtures of juices of tropical fruit 10,5 + 12,9 €/100 kg/net — 20099094 Other 16,8 + 20,6 €/100 kg/net — With an added sugar content not exceeding 30 % by weight 20099095 Mixtures of juices of tropical fruit 10,5 — 20099096 Other 16,8 — Not containing added sugar 20099097 Mixtures of juices of tropical fruit 11 — 20099098 Other 17,6 — ### 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); (c) bakers' wares and other products of heading 1905; or (d) homogenised composite food preparations of heading 2104. ## 2 Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806). ## 3 Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in note 1(a). ## 4 Tomato juice, the dry weight content of which is 7 % or more, is to be classified in heading 2002. ## 5 For the purposes of heading 2007, the expression ‘obtained by cooking’ means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means. ## 6 For the purposes of heading 2009, the expression ‘juices, unfermented and not containing added spirit’ means juices of an alcoholic strength by volume (see note 2 to Chapter 22) not exceeding 0,5 % vol. ### Division: Subheading notes ## 1 For the purposes of subheading 2005 10, the expression ‘homogenised vegetables’ means preparations of vegetables, finely homogenised, put up for retail sale as 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 2005. ## 2 For the purposes of subheading 2007 10, the expression ‘homogenised preparations’ means preparations of fruit, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007 10 takes precedence over all other subheadings of heading 2007. ## 3 For the purposes of subheadings 2009 12, 2009 21, 2009 31, 2009 41, 2009 61 and 2009 71, the expression ‘Brix value’ means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 °C or corrected for 20 °C if the reading is made at a different temperature. ### Division: Additional notes ## 1 For the purposes of heading 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. In addition, mushrooms of subheading 2001 90 50 should not have a salt content exceeding 2,5 % by weight. ## 2 (a) The content of various sugars expressed as sucrose (sugar content) of the products classified in this chapter corresponds to the figure indicated by a refractometer at a temperature of 20 °C and multiplied by the factor: 0,93 in respect of products of subheadings 2008 20 to 2008 80, 2008 93, 2008 97 and 2008 99, or 0,95 in respect of products of the other headings. (b) The expression ‘Brix value’, mentioned in the subheadings of heading 2009, corresponds to the figure indicated by a refractometer at a temperature of 20 °C. ## 3 The products of subheadings 2008 20 to 2008 80, 2008 93, 2008 97 and 2008 99 are to 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 93 11 to 2008 93 29, 2008 97 12 to 2008 97 38 and 2008 99 11 to 2008 99 40, the following expressions 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 following is to be applied to the products as they are presented: (a) the added sugar content of products of heading 2009 corresponds to the ‘sugar content’ less the figures given hereunder, according to the kind of juice concerned: lemon or tomato juice: 3, grape juice: 15, other fruit or vegetable juices, including mixtures of juices: 13. (b) the fruit juices with added sugar, of a Brix value not exceeding 67 and containing less than 50 % by weight of fruit juice lose their original character of fruit juices of heading 2009. Item (b) does not apply to concentrated natural fruit juices. Consequently, concentrated natural fruit juices are not excluded from heading 2009. ## 6 For the purposes of subheadings 2009 69 51 and 2009 69 71, ‘concentrated grape juice (including grape must)’ means grape juice (including grape must) for which the figure indicated by a refractometer at a temperature of 20 °C is not less than 50,9 %. ## 7 For the purposes of subheadings 2001 90 92, 2006 00 35, 2006 00 91, 2007 10 91, 2007 99 93, 2008 19 11, 2008 19 91, 2008 97 12, 2008 97 16, 2008 97 32, 2008 97 36, 2008 97 51, 2008 97 72, 2008 97 76, 2008 97 92, 2008 97 94, 2008 97 97, 2008 99 24, 2008 99 31, 2008 99 36, 2008 99 38, 2008 99 48, 2008 99 63, 2009 89 34, 2009 89 36, 2009 89 73, 2009 89 85, 2009 89 88, 2009 89 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 92, 2006 00 35, 2006 00 91, 2007 99 93, 2008 19 11, 2008 19 91, 2008 97 12, 2008 97 16, 2008 97 32, 2008 97 36, 2008 97 51, 2008 97 72, 2008 97 76, 2008 97 92, 2008 97 94 and 2008 97 97, ‘tropical nuts’ means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts. ## 21 MISCELLANEOUS EDIBLE PREPARATIONS CN code Description Conventional rate of duty (%) Supplementary unit 2101 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 21011100 Extracts, essences and concentrates 9 — 210112 Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 21011292 Preparations with a basis of these extracts, essences or concentrates of coffee 11,5 — 21011298 Other 9 + EA — 210120 Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté 21012020 Extracts, essences or concentrates 6 — Preparations 21012092 With a basis of extracts, essences or concentrates of tea or maté 6 — 21012098 Other 6,5 + 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 11,5 — 21013019 Other 5,1 + 12,7 €/100 kg/net — Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes 21013091 Of roasted chicory 14,1 — 21013099 Other 10,8 + 22,7 €/100 kg/net — 2102 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders 210210 Active yeasts 21021010 Culture yeast 10,9 — Bakers' yeast 21021031 Dried 12 + 49,2 €/100 kg/net — 21021039 Other 12 + 14,5 €/100 kg/net — 21021090 Other 14,7 — 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 1 kg 8,3 — 21022019 Other 5,1 — 21022090 Other Free — 21023000 Prepared baking powders 6,1 — 2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard 21031000 Soya sauce 7,7 — 21032000 Tomato ketchup and other tomato sauces 10,2 — 210330 Mustard flour and meal and prepared mustard 21033010 Mustard flour and meal Free — 21033090 Prepared mustard 9 — 210390 Other 21039010 Mango chutney, liquid 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 Free l alc. 100 % 21039090 Other 7,7 — 2104 Soups and broths and preparations therefor; homogenised composite food preparations 21041000 Soups and broths and preparations therefor 11,5 — 21042000 Homogenised composite food preparations 14,1 — 210500 Ice cream and other edible ice, whether or not containing cocoa 21050010 Containing no milkfats or containing less than 3 % by weight of such fats 8,6 + 20,2 €/100 kg/net MAX 19,4 + 9,4 €/100 kg/net — Containing by weight of milkfats 21050091 3 % or more but less than 7 % 8 + 38,5 €/100 kg/net MAX 18,1 + 7 €/100 kg/net — 21050099 7 % or more 7,9 + 54 €/100 kg/net MAX 17,8 + 6,9 €/100 kg/net — 2106 Food preparations not elsewhere specified or included 210610 Protein concentrates and textured protein substances 21061020 Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch 12,8 — 21061080 Other EA — 210690 Other 21069020 Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages 17,3 MIN 1 €/% vol/hl l alc. 100 % Flavoured or coloured sugar syrups 21069030 Isoglucose syrups 42,7 €/100 kg/net mas — Other 21069051 Lactose syrup 14 €/100 kg/net — 21069055 Glucose syrup and maltodextrine syrup 20 €/100 kg/net — 21069059 Other 0,4 €/100 kg/net — Other 21069092 Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch 12,8 — 21069098 Other 9 + EA — ### Division: Notes ## 1 This chapter does not cover: (a) mixed vegetables of heading 0712; (b) roasted coffee substitutes containing coffee in any proportion (heading 0901); (c) flavoured tea (heading 0902); (d) spices or other products of headings 0904 to 0910; (e) food preparations, other than the products described in heading 2103 or 2104, containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (f) yeast put up as a medicament or other products of heading 3003 or 3004; or (g) prepared enzymes of heading 3507. ## 2 Extracts of the substitutes referred to in note 1(b) are to be classified in heading 2101. ## 3 For the purposes of heading 2104, the expression ‘homogenised composite food preparations’ means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients. ### 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 20, ‘compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages’ means those preparations having an alcoholic strength by volume of more than 0,5 % vol. ## 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. For the purposes of establishing the duty applicable to products of subheading 2106 90 30, the dry matter content is determined according to Article 42(3) of Regulation (EC) No 951/2006. ## 4 For the purposes of establishing the duty applicable to products of subheading 2106 90 59, the sucrose content, including other sugars expressed as sucrose, is determined by the method laid down in Article 42(2) of Regulation (EC) No 951/2006. ## 22 BEVERAGES, SPIRITS AND VINEGAR CN code Description Conventional rate of duty (%) 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 Free l 22011019 Other Free l 22011090 Other Free l 22019000 Other 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 2009 22021000 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured 9,6 l 220290 Other 22029010 Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 9,6 l Other, containing by weight of fat obtained from the products of headings 0401 to 0404 22029091 Less than 0,2 % 6,4 + 13,7 €/100 kg/net l 22029095 0,2 % or more but less than 2 % 5,5 + 12,1 €/100 kg/net l 22029099 2 % or more 5,4 + 21,2 €/100 kg/net l 220300 Beer made from malt In containers holding 10 litres or less 22030001 In bottles Free l 22030009 Other Free l 22030010 In containers holding more than 10 litres Free l 2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 220410 Sparkling wine With a protected designation of origin (PDO) 22041011 Champagne 32 €/hl l 22041091 Asti spumante 32 €/hl l 22041093 Other 32 €/hl l 22041094 With a protected geographical indication (PGI) 32 €/hl l 22041096 Other varietal wines 32 €/hl l 22041098 Other 32 €/hl l Other wine; grape must with fermentation prevented or arrested by the addition of alcohol 220421 In containers holding 2 litres or less 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 °C 22042106 With a protected designation of origin (PDO) 32 €/hl l 22042107 With a protected geographical indication (PGI) 32 €/hl l 22042108 Other varietal wines 32 €/hl l 22042109 Other 32 €/hl l Other Produced in the Community Of an actual alcoholic strength by volume not exceeding 15 % vol Wine with a protected designation of origin (PDO) White 22042111 Alsace l 22042112 Bordeaux l 22042113 Bourgogne (Burgundy) l 22042117 Val de Loire (Loire Valley) l 22042118 Mosel l 22042119 Pfalz l 22042122 Rheinhessen l 22042123 Tokaj l 22042124 Lazio (Latium) l 22042126 Toscana (Tuscany) l 22042127 Trentino, Alto Adige and Friuli l 22042128 Veneto l 22042132 Vinho Verde l 22042134 Penedés l 22042136 Rioja l 22042137 Valencia l 22042138 Other l Other 22042142 Bordeaux l 22042143 Bourgogne (Burgundy) l 22042144 Beaujolais l 22042146 Côtes-du-Rhône l 22042147 Languedoc-Roussillon l 22042148 Val de Loire (Loire Valley) l 22042162 Piemonte (Piedmont) l 22042166 Toscana (Tuscany) l 22042167 Trentino and Alto Adige l 22042168 Veneto l 22042169 Dão, Bairrada and Douro l 22042171 Navarra l 22042174 Penedés l 22042176 Rioja l 22042177 Valdepeñas l 22042178 Other l Wine with a protected geographical indication (PGI) 22042179 White l 22042180 Other l Other varietal wines 22042181 White l 22042182 Other l Other 22042183 White l 22042184 Other l Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 22 % vol Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI) 22042185 Madeira and Setubal muscatel l 22042186 Sherry l 22042187 Marsala l 22042188 Samos and Muscat de Lemnos l 22042189 Port l 22042190 Other l 22042191 Other l 22042192 Of an actual alcoholic strength by volume exceeding 22 % vol 1,75 €/% vol/hl l Other Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI) 22042193 White l 22042194 Other l Other varietal wines 22042195 White l 22042196 Other l Other 22042197 White l 22042198 Other 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 °C 32 €/hl l Other Produced in the Community Of an actual alcoholic strength by volume not exceeding 15 % vol Wine with a protected designation of origin (PDO) White 22042911 Tokaj l 22042912 Bordeaux l 22042913 Bourgogne (Burgundy) l 22042917 Val de Loire (Loire Valley) l 22042918 Other l Other 22042942 Bordeaux l 22042943 Bourgogne (Burgundy) l 22042944 Beaujolais l 22042946 Côtes-du-Rhône l 22042947 Languedoc-Roussillon l 22042948 Val de Loire (Loire Valley) l 22042958 Other l Wine with a protected geographical indication (PGI) 22042979 White l 22042980 Other l Other varietal wines 22042981 White l 22042982 Other l Other 22042983 White l 22042984 Other l Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 22 % vol Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI) 22042985 Madeira and Setubal muscatel l 22042986 Sherry l 22042987 Marsala l 22042988 Samos and Muscat de Lemnos l 22042989 Port l 22042990 Other l 22042991 Other l 22042992 Of an actual alcoholic strength by volume exceeding 22 % vol 1,75 €/% vol/hl l Other Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI) 22042993 White l 22042994 Other l Other varietal wines 22042995 White l 22042996 Other l Other 22042997 White l 22042998 Other l 220430 Other grape must 22043010 In fermentation or with fermentation arrested otherwise than by the addition of alcohol 32 l Other Of a density of 1,33 g/cm3 or less at 20 °C 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 10,9 €/hl l 22051090 Of an actual alcoholic strength by volume exceeding 18 % vol 0,9 €/% vol/hl + 6,4 €/hl l 220590 Other 22059010 Of an actual alcoholic strength by volume of 18 % vol or less 9 €/hl l 22059090 Of an actual alcoholic strength by volume exceeding 18 % vol 0,9 €/% 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 1,3 €/% vol/hl MIN 7,2 €/hl l Other Sparkling 22060031 Cider and perry 19,2 €/hl l 22060039 Other 19,2 €/hl l Still, in containers holding 2 litres or less 22060051 Cider and perry 7,7 €/hl l 22060059 Other 7,7 €/hl l More than 2 litres 22060081 Cider and perry 5,76 €/hl l 22060089 Other 5,76 €/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 19,2 €/hl l 22072000 Ethyl alcohol and other spirits, denatured, of any strength 10,2 €/hl l 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages 220820 Spirits obtained by distilling grape wine or grape marc In containers holding 2 litres or less 22082012 Cognac Free l alc. 100 % 22082014 Armagnac Free l alc. 100 % 22082026 Grappa Free l alc. 100 % 22082027 Brandy de Jerez Free l alc. 100 % 22082029 Other Free l alc. 100 % In containers holding more than 2 litres 22082040 Raw distillate Free l alc. 100 % Other 22082062 Cognac Free l alc. 100 % 22082064 Armagnac Free l alc. 100 % 22082086 Grappa Free l alc. 100 % 22082087 Brandy de Jerez Free l alc. 100 % 22082089 Other Free l alc. 100 % 220830 Whiskies Bourbon whiskey, in containers holding 22083011 2 litres or less Free l alc. 100 % 22083019 More than 2 litres Free l alc. 100 % Scotch whisky 22083030 Single malt whisky Free l alc. 100 % Blended malt whisky, in containers holding 22083041 2 litres or less Free l alc. 100 % 22083049 More than 2 litres Free l alc. 100 % Single grain whisky and blended grain whisky, in containers holding 22083061 2 litres or less Free l alc. 100 % 22083069 More than 2 litres Free l alc. 100 % Other blended whisky, in containers holding 22083071 2 litres or less Free l alc. 100 % 22083079 More than 2 litres Free l alc. 100 % Other, in containers holding 22083082 2 litres or less Free l alc. 100 % 22083088 More than 2 litres Free l alc. 100 % 220840 Rum and other spirits obtained by distilling fermented sugar-cane products In containers holding 2 litres or less 22084011 Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance) 0,6 €/% vol/hl + 3,2 €/hl l alc. 100 % Other 22084031 Of a value exceeding € 7,9 per litre of pure alcohol Free l alc. 100 % 22084039 Other 0,6 €/% vol/hl + 3,2 €/hl l alc. 100 % In containers holding more than 2 litres 22084051 Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance) 0,6 €/% vol/hl l alc. 100 % Other 22084091 Of a value exceeding € 2 per litre of pure alcohol Free l alc. 100 % 22084099 Other 0,6 €/% vol/hl l alc. 100 % 220850 Gin and Geneva Gin, in containers holding 22085011 2 litres or less Free l alc. 100 % 22085019 More than 2 litres Free l alc. 100 % Geneva, in containers holding 22085091 2 litres or less Free l alc. 100 % 22085099 More than 2 litres Free l alc. 100 % 220860 Vodka Of an alcoholic strength by volume of 45,4 % vol or less in containers holding 22086011 2 litres or less Free l alc. 100 % 22086019 More than 2 litres Free l alc. 100 % Of an alcoholic strength by volume of more than 45,4 % vol in containers holding 22086091 2 litres or less Free l alc. 100 % 22086099 More than 2 litres Free l alc. 100 % 220870 Liqueurs and cordials 22087010 In containers holding 2 litres or less Free l alc. 100 % 22087090 In containers holding more than 2 litres Free l alc. 100 % 220890 Other Arrack, in containers holding 22089011 2 litres or less Free l alc. 100 % 22089019 More than 2 litres Free l alc. 100 % Plum, pear or cherry spirit (excluding liqueurs), in containers holding 22089033 2 litres or less Free l alc. 100 % 22089038 More than 2 litres Free l alc. 100 % Other spirits and other spirituous beverages, in containers holding 2 litres or less 22089041 Ouzo Free l alc. 100 % Other Spirits (excluding liqueurs) Distilled from fruit 22089045 Calvados Free l alc. 100 % 22089048 Other Free l alc. 100 % Other 22089054 Tequila Free l alc. 100 % 22089056 Other Free l alc. 100 % 22089069 Other spirituous beverages Free l alc. 100 % More than 2 litres Spirits (excluding liqueurs) 22089071 Distilled from fruit Free l alc. 100 % 22089075 Tequila Free l alc. 100 % 22089077 Other Free l alc. 100 % 22089078 Other spirituous beverages Free 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 €/% vol/hl + 6,4 €/hl l alc. 100 % 22089099 More than 2 litres 1 €/% 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 6,4 €/hl l 22090019 More than 2 litres 4,8 €/hl l Other, in containers holding 22090091 2 litres or less 5,12 €/hl l 22090099 More than 2 litres 3,84 €/hl l ### Division: Notes ## 1 This chapter does not cover: (a) products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally, heading 2103); (b) sea water (heading 2501); (c) distilled or conductivity water or water of similar purity (heading 2853); (d) acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 2915); (e) medicaments of heading 3003 or 3004; or (f) perfumery or toilet preparations (Chapter 33). ## 2 For the purposes of this chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20 °C. ## 3 For the purposes of heading 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate. ### 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 °C in closed containers, has an excess pressure of not less than 3 bar. ### Division: Additional notes ## 1 Subheading 2202 10 00 covers waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, providing they are for direct consumption as a beverage. ## 2 For the purposes of headings 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 20 °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 °C 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. ## 3 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. ## 4 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 volatilise. The total dry extract must be determined with the densimeter at 20 °C; B.. (a) the presence in the products of subheadings 2204 21 11 to 2204 21 98 and 2204 29 11 to 2204 29 98 of the quantities of total dry extract per litre indicated in 1, 2, 3 and 4 below does not affect their classification: 1.. products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total extract per litre; 2.. 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; 3.. 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; 4.. 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 98 and 2204 29 98; (b) the above rules do not apply to products of subheadings 2204 21 23 and 2204 29 11. ## 5 Subheadings 2204 21 11 to 2204 21 98 and 2204 29 11 to 2204 29 98 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 liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Regulation (EC) No 607/2009 (OJ L 193, 24.7.2009, p. 60) and 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 liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Regulation (EC) No 607/2009 (OJ L 193, 24.7.2009, p. 60) may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol. ## 6 For the purposes of subheadings 2204 10, 2204 21 and 2204 29: (a) ‘wines with a protected designation of origin (PDO)’ and ‘wines with a protected geographical indication (PGI)’ are wines which comply with the provisions of Articles 118b to 118t of Council Regulation (EC) No 1234/2007 (OJ L 299, 16.11.2007, p. 1) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations; (b) ‘varietal wines’ are wines which comply with the provisions of Article 118z of Council Regulation (EC) No 1234/2007 (OJ L 299, 16.11.2007, p. 1) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations; (c) ‘wines produced in the Community’ are wines which comply with the provisions of Council Regulation (EC) No 1234/2007 (OJ L 299, 16.11.2007, p. 1) and Article 55 of Commission Regulation (EC) No 607/2009 (OJ L 193, 24.7.2009, p. 60). ## 7 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 ‘Compendium of International Methods of Analysis of Wines and Musts’ of the International Organisation of Vine and Wine, as published in the ‘C’ series of the Official Journal) at a temperature of 20 °C is not less than 50,9 %. ## 8 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 of heading 2205. ## 9 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. ## 10 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 20 °C. ## 11 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 Conventional rate of duty (%) 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 Free — 23012000 Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates Free — 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 44 €/t — 23021090 Other 89 €/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 44 €/t — 23023090 Other 89 €/t — 230240 Of other cereals Of rice 23024002 With a starch content not exceeding 35 % by weight 44 €/t — 23024008 Other 89 €/t — Other 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 44 €/t — 23024090 Other 89 €/t — 23025000 Of leguminous plants 5,1 — 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 320 €/t — 23031019 Not exceeding 40 % by weight Free — 23031090 Other Free — 230320 Beet-pulp, bagasse and other waste of sugar manufacture 23032010 Beet-pulp Free — 23032090 Other Free — 23033000 Brewing or distilling dregs and waste Free — 23040000 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil Free — 23050000 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil Free — 2306 Oilcake 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 2304 or 2305 23061000 Of cotton seeds Free — 23062000 Of linseed Free — 23063000 Of sunflower seeds Free — Of rape or colza seeds 23064100 Of low erucic acid rape or colza seeds Free — 23064900 Other Free — 23065000 Of coconut or copra Free — 23066000 Of palm nuts or kernels Free — 230690 Other 23069005 Of maize (corn) germ Free — Other Oilcake and other residues resulting from the extraction of olive oil 23069011 Containing 3 % or less by weight of olive oil Free — 23069019 Containing more than 3 % by weight of olive oil 48 €/t — 23069090 Other 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 — 23070019 Other 1,62 €/kg/tot. alc. — 23070090 Argol Free — 230800 Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included Grape marc 23080011 Having a total alcoholic strength by mass not exceeding 4,3 % mas and a dry matter content not less than 40 % by weight Free — 23080019 Other 1,62 €/kg/tot. alc. — 23080040 Acorns and horse-chestnuts; pomace or marc of fruit, other than grapes Free — 23080090 Other 1,6 — 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 of subheadings 1702 30 50, 1702 30 90, 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 Free — 23091013 Containing not less than 10 % but less than 50 % by weight of milk products 498 €/t — 23091015 Containing not less than 50 % but less than 75 % by weight of milk products 730 €/t — 23091019 Containing not less than 75 % by weight of milk products 948 €/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 Free — 23091033 Containing not less than 10 % but less than 50 % by weight of milk products 530 €/t — 23091039 Containing not less than 50 % by weight of milk products 888 €/t — Containing more than 30 % by weight of starch 23091051 Containing no milk products or containing less than 10 % by weight of such products 102 €/t — 23091053 Containing not less than 10 % but less than 50 % by weight of milk products 577 €/t — 23091059 Containing not less than 50 % by weight of milk products 730 €/t — 23091070 Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products 948 €/t — 23091090 Other 9,6 — 230990 Other 23099010 Fish or marine mammal solubles 3,8 — 23099020 Products referred to in additional note 5 to this chapter Free — Other, including premixes Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 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 23 €/t — 23099033 Containing not less than 10 % but less than 50 % by weight of milk products 498 €/t — 23099035 Containing not less than 50 % but less than 75 % by weight of milk products 730 €/t — 23099039 Containing not less than 75 % by weight of milk products 948 €/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 55 €/t — 23099043 Containing not less than 10 % but less than 50 % by weight of milk products 530 €/t — 23099049 Containing not less than 50 % by weight of milk products 888 €/t — Containing more than 30 % by weight of starch 23099051 Containing no milk products or containing less than 10 % by weight of such products 102 €/t — 23099053 Containing not less than 10 % but less than 50 % by weight of milk products 577 €/t — 23099059 Containing not less than 50 % by weight of milk products 730 €/t — 23099070 Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products 948 €/t — Other 23099091 Beet-pulp with added molasses 12 — 23099096 Other 9,6 — ### Division: Note ## 1 Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing. ### Division: Subheading note ## 1 For the purposes of subheading 2306 41, the expression ‘low erucic acid rape or colza seeds’ means seeds as defined in subheading note 1 to Chapter 12. ### Division: Additional notes ## 1 Subheadings 2303 10 11 and 2303 10 19 include only residues from the manufacture of starch from maize and do 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. Their starch content may not exceed 28 % by weight on the dry product, in accordance with the method contained in Annex III, part L, to Commission Regulation (EC) No 152/2009, and their fat content cannot exceed 4,5 % by weight on the dry product, determined in accordance with the method contained in Annex III, part H, to Commission Regulation (EC) No 152/2009. ## 2 Subheading 2306 90 05 includes only residues from the extraction of oil of germs of maize and containing the following ingredients in the quantities specified, calculated by weight on the dry product: (a) products of an oil content of less than 3 %: starch content: less than 45 %, protein content (nitrogen content × 6,25): not less than 11,5 %; (b) products of an oil content of not less than 3 % and not more than 8 %: starch content: less than 45 %, protein content (nitrogen content × 6,25): not less than 13 %. Moreover, such residues shall not contain ingredients which are not obtained from maize grains. For the determination of the starch and protein content, the methods set out in Commission Regulation (EC) No 152/2009, Annex III, parts L and C, are to be applied. For the determination of the oil and moisture content, the methods set out in Commission Regulation (EC) No 152/2009, Annex III, parts H and A, respectively, are to be applied. Products containing components from parts of maize grains which have been added after processing and have not been subjected to the oil extraction process are excluded. ## 3 For the purposes of subheadings 2307 00 11, 2307 00 19, 2308 00 11 and 2308 00 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 of headings 0401, 0402, 0404, 0405 and 0406 and of subheadings 0403 10 11 to 0403 10 39, 0403 90 11 to 0403 90 69, 1702 11 00, 1702 19 00 and 2106 90 51. ## 5 Subheading 2309 90 20 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, containing: screenings from maize used in the wet process in a proportion not exceeding 15 % by weight, and/or 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. These products may also contain residues from the extraction of maize germ oil by the wet milling process. Their starch content may not exceed 28 % by weight on the dry product in accordance with the method contained in Annex III, part L, to Commission Regulation (EC) No 152/2009, their fat content may not exceed 4,5 % by weight on the dry product determined in accordance with the method contained in Annex III, part H, to Commission Regulation (EC) No 152/2009, and their protein content may not exceed 40 % on the dry product determined in accordance with the method contained in Annex III, part C, to Commission Regulation (EC) No 152/2009. ## 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES CN code Description Conventional rate of duty (%) Supplementary unit 2401 Unmanufactured tobacco; tobacco refuse 240110 Tobacco, not stemmed/stripped 24011035 Light air-cured tobacco 11,2 MIN 22 € MAX 56 €/100 kg/net — 24011060 Sun-cured Oriental type tobacco 11,2 MIN 22 € MAX 56 €/100 kg/net — 24011070 Dark air-cured tobacco 11,2 MIN 22 € MAX 56 €/100 kg/net — 24011085 Flue-cured tobacco 11,2 MIN 22 € MAX 56 €/100 kg/net — 24011095 Other 10 MIN 22 € MAX 56 €/100 kg/net — 240120 Tobacco, partly or wholly stemmed/stripped 24012035 Light air-cured tobacco 11,2 MIN 22 € MAX 56 €/100 kg/net — 24012060 Sun-cured Oriental type tobacco 11,2 MIN 22 € MAX 56 €/100 kg/net — 24012070 Dark air-cured tobacco 11,2 MIN 22 € MAX 56 €/100 kg/net — 24012085 Flue-cured tobacco 11,2 MIN 22 € MAX 56 €/100 kg/net — 24012095 Other 11,2 MIN 22 € MAX 56 €/100 kg/net — 24013000 Tobacco refuse 11,2 MIN 22 € MAX 56 €/100 kg/net — 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 24021000 Cigars, cheroots and cigarillos, containing tobacco 26 1 000 p/st 240220 Cigarettes containing tobacco 24022010 Containing cloves 10 1 000 p/st 24022090 Other 57,6 1 000 p/st 24029000 Other 57,6 — 2403 Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences Smoking tobacco, whether or not containing tobacco substitutes in any proportion 24031100 Water-pipe tobacco specified in subheading note 1 to this chapter 74,9 — 240319 Other 24031910 In immediate packings of a net content not exceeding 500 g 74,9 — 24031990 Other 74,9 — Other 24039100 ‘Homogenised’ or ‘reconstituted’ tobacco 16,6 — 240399 Other 24039910 Chewing tobacco and snuff 41,6 — 24039990 Other 16,6 — ### Division: Note ## 1 This chapter does not cover medicinal cigarettes (Chapter 30). ### Division: Subheading note ## 1 For the purposes of subheading 2403 11, the expression ‘water-pipe tobacco’ means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading. ### Section V: MINERAL PRODUCTS ## 25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT CN code Description Conventional rate of duty (%) 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 — 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 Cl) for the manufacture of other products Free — Other 25010051 Denatured or for industrial uses (including refining) other than the preservation or preparation of foodstuffs for human or animal consumption 1,7 €/1 000 kg/net — Other 25010091 Salt suitable for human consumption 2,6 €/1 000 kg/net — 25010099 Other 2,6 €/1 000 kg/net — 25020000 Unroasted iron pyrites Free — 250300 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur 25030010 Crude or unrefined sulphur Free — 25030090 Other 1,7 — 2504 Natural graphite 25041000 In powder or in flakes Free — 25049000 Other 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 — 25059000 Other 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 Free — 25062000 Quartzite Free — 250700 Kaolin and other kaolinic clays, whether or not calcined 25070020 Kaolin Free — 25070080 Other kaolinic clays Free — 2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths 25081000 Bentonite Free — 25083000 Fireclay Free — 25084000 Other clays Free — 25085000 Andalusite, kyanite and sillimanite Free — 25086000 Mullite Free — 25087000 Chamotte or dinas earths Free — 25090000 Chalk Free — 2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk 25101000 Unground Free — 25102000 Ground Free — 2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816 25111000 Natural barium sulphate (barytes) Free — 25112000 Natural barium carbonate (witherite) Free — 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 — 2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated 25131000 Pumice stone Free — 25132000 Emery, natural corundum, natural garnet and other natural abrasives Free — 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 — 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 — 25151200 Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape Free — 25152000 Ecaussine and other calcareous monumental or building stone; alabaster 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 — 25161200 Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape Free — 25162000 Sandstone Free — 25169000 Other monumental or building stone 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 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 — 25171020 Limestone, dolomite and other calcareous stone, broken or crushed Free — 25171080 Other Free — 25172000 Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517 10 Free — 25173000 Tarred macadam Free — Granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated 25174100 Of marble Free — 25174900 Other Free — 2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix 25181000 Dolomite, not calcined or sintered Free — 25182000 Calcined or sintered dolomite Free — 25183000 Dolomite ramming mix Free — 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 — 251990 Other 25199010 Magnesium oxide, other than calcined natural magnesium carbonate 1,7 — 25199030 Dead-burned (sintered) magnesia Free — 25199090 Other 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 — 25202000 Plasters Free — 25210000 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement Free — 2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825 25221000 Quicklime 1,7 — 25222000 Slaked lime 1,7 — 25223000 Hydraulic lime 1,7 — 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 1,7 — Portland cement 25232100 White cement, whether or not artificially coloured 1,7 — 25232900 Other 1,7 — 25233000 Aluminous cement 1,7 — 25239000 Other hydraulic cements 1,7 — 2524 Asbestos 25241000 Crocidolite Free — 25249000 Other Free — 2525 Mica, including splittings; mica waste 25251000 Crude mica and mica rifted into sheets or splittings Free — 25252000 Mica powder Free — 25253000 Mica waste 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 — 25262000 Crushed or powdered Free — 2527 25280000 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 Free — 2529 Feldspar; leucite; nepheline and nepheline syenite; fluorspar 25291000 Feldspar Free — Fluorspar 25292100 Containing by weight 97 % or less of calcium fluoride Free — 25292200 Containing by weight more than 97 % of calcium fluoride Free — 25293000 Leucite; nepheline and nepheline syenite Free — 2530 Mineral substances not elsewhere specified or included 25301000 Vermiculite, perlite and chlorites, unexpanded Free — 25302000 Kieserite, epsomite (natural magnesium sulphates) Free — 25309000 Other 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 crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading. The products of this chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use. ## 2 This chapter does not cover: (a) sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 2802); (b) earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3 (heading 2821); (c) medicaments or other products of Chapter 30; (d) perfumery, cosmetic or toilet preparations (Chapter 33); (e) setts, curbstones or flagstones (heading 6801); mosaic cubes or the like (heading 6802); roofing, facing or damp-course slates (heading 6803); (f) precious or semi-precious stones (heading 7102 or 7103); (g) cultured crystals (other than optical elements) weighing not less than 2,5 g each, of sodium chloride or of magnesium oxide, of heading 3824; optical elements of sodium chloride or of magnesium oxide (heading 9001); (h) billiard chalks (heading 9504); or (ij) writing or drawing chalks or tailors' chalks (heading 9609). ## 3 Any products classifiable in heading 2517 and any other heading of the chapter are to be classified in heading 2517. ## 4 Heading 2530 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete. ## 26 ORES, SLAG AND ASH CN code Description Conventional rate of duty (%) Supplementary unit 2601 Iron ores and concentrates, including roasted iron pyrites Iron ores and concentrates, other than roasted iron pyrites 26011100 Non-agglomerated Free — 26011200 Agglomerated Free — 26012000 Roasted iron pyrites Free — 26020000 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 % or more, calculated on the dry weight Free — 26030000 Copper ores and concentrates Free — 26040000 Nickel ores and concentrates Free — 26050000 Cobalt ores and concentrates Free — 26060000 Aluminium ores and concentrates Free — 26070000 Lead ores and concentrates Free — 26080000 Zinc ores and concentrates Free — 26090000 Tin ores and concentrates Free — 26100000 Chromium ores and concentrates Free — 26110000 Tungsten ores and concentrates 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 — 26121090 Other 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 — 26122090 Other Free — 2613 Molybdenum ores and concentrates 26131000 Roasted Free — 26139000 Other Free — 26140000 Titanium ores and concentrates Free — 2615 Niobium, tantalum, vanadium or zirconium ores and concentrates 26151000 Zirconium ores and concentrates Free — 26159000 Other Free — 2616 Precious-metal ores and concentrates 26161000 Silver ores and concentrates Free — 26169000 Other Free — 2617 Other ores and concentrates 26171000 Antimony ores and concentrates Free — 26179000 Other Free — 26180000 Granulated slag (slag sand) from the manufacture of iron or steel Free — 261900 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel 26190020 Waste suitable for the recovery of iron or manganese Free — 26190090 Other Free — 2620 Slag, ash and residues (other than from the manufacture of iron or steel), containing metals, arsenic or their compounds Containing mainly zinc 26201100 Hard zinc spelter Free — 26201900 Other Free — Containing mainly lead 26202100 Leaded gasoline sludges and leaded anti-knock compound sludges Free — 26202900 Other Free — 26203000 Containing mainly copper Free — 26204000 Containing mainly aluminium Free — 26206000 Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds Free — Other 26209100 Containing antimony, beryllium, cadmium, chromium or their mixtures Free — 262099 Other 26209910 Containing mainly nickel Free — 26209920 Containing mainly niobium or tantalum Free — 26209940 Containing mainly tin Free — 26209960 Containing mainly titanium Free — 26209995 Other Free — 2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste 26211000 Ash and residues from the incineration of municipal waste Free — 26219000 Other Free — ### Division: Notes ## 1 This chapter does not cover: (a) slag or similar industrial waste prepared as macadam (heading 2517); (b) natural magnesium carbonate (magnesite), whether or not calcined (heading 2519); (c) sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 2710); (d) basic slag of Chapter 31; (e) slag wool, rock wool or similar mineral wools (heading 6806); (f) waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious-metal compounds, of a kind used principally for the recovery of precious metal (heading 7112); or (g) copper, nickel or cobalt mattes produced by any process of smelting (Section XV). ## 2 For the purposes of headings 2601 to 2617, the term ‘ores’ means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry. ## 3 Heading 2620 applies only to: (a) slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 2621); and (b) slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds. ### Division: Subheading notes ## 1 For the purposes of subheading 2620 21, ‘leaded gasoline sludges and leaded anti-knock compound sludges’ mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide. ## 2 Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620 60. ## 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES CN code Description Conventional rate of duty (%) Supplementary unit 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal Coal, whether or not pulverised, but not agglomerated 27011100 Anthracite Free — 270112 Bituminous coal 27011210 Coking coal Free — 27011290 Other Free — 27011900 Other coal Free — 27012000 Briquettes, ovoids and similar solid fuels manufactured from coal Free — 2702 Lignite, whether or not agglomerated, excluding jet 27021000 Lignite, whether or not pulverised, but not agglomerated Free — 27022000 Agglomerated lignite Free — 27030000 Peat (including peat litter), whether or not agglomerated 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 Free — 27040019 Other Free — 27040030 Coke and semi-coke of lignite Free — 27040090 Other Free — 27050000 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons 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 — 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 Benzol (benzene) 27071010 For use as a power or heating fuel 3 — 27071090 For other purposes Free — 270720 Toluol (toluene) 27072010 For use as a power or heating fuel 3 — 27072090 For other purposes Free — 270730 Xylol (xylenes) 27073010 For use as a power or heating fuel 3 — 27073090 For other purposes Free — 27074000 Naphthalene Free — 270750 Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ASTM D 86 method 27075010 For use as power or heating fuels 3 — 27075090 For other purposes Free — Other 27079100 Creosote oils 1,7 — 270799 Other Crude oils 27079911 Crude light oils of which 90 % or more by volume distils at temperatures of up to 200 °C 1,7 — 27079919 Other Free — 27079920 Sulphuretted toppings; anthracene Free — 27079950 Basic products 1,7 — 27079980 Phenols 1,2 — Other 27079991 For the manufacture of the products of heading 2803 Free — 27079999 Other 1,7 — 2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars 27081000 Pitch Free — 27082000 Pitch coke Free — 270900 Petroleum oils and oils obtained from bituminous minerals, crude 27090010 Natural gas condensates Free — 27090090 Other Free — 2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils 271012 Light oils and preparations 27101211 For undergoing a specific process 4,7 — 27101215 For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 12 11 4,7 — For other purposes Special spirits 27101221 White spirit 4,7 — 27101225 Other 4,7 — Other Motor spirit 27101231 Aviation spirit 4,7 — Other, with a lead content Not exceeding 0,013 g per litre 27101241 With an octane number (RON) of less than 95 4,7 1 000 l 27101245 With an octane number (RON) of 95 or more but less than 98 4,7 1 000 l 27101249 With an octane number (RON) of 98 or more 4,7 1 000 l Exceeding 0,013 g per litre 27101251 With an octane number (RON) of less than 98 4,7 1 000 l 27101259 With an octane number (RON) of 98 or more 4,7 1 000 l 27101270 Spirit type jet fuel 4,7 — 27101290 Other light oils 4,7 — 271019 Other Medium oils 27101911 For undergoing a specific process 4,7 — 27101915 For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 11 4,7 — For other purposes Kerosene 27101921 Jet fuel 4,7 — 27101925 Other 4,7 — 27101929 Other 4,7 — Heavy oils Gas oils 27101931 For undergoing a specific process 3,5 — 27101935 For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 31 3,5 — For other purposes 27101943 With a sulphur content not exceeding 0,001 % by weight 3,5 — 27101946 With a sulphur content exceeding 0,001 % by weight but not exceeding 0,002 % by weight 3,5 — 27101947 With a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight 3,5 — 27101948 With a sulphur content exceeding 0,1 % by weight 3,5 — Fuel oils 27101951 For undergoing a specific process 3,5 — 27101955 For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 51 3,5 — For other purposes 27101962 With a sulphur content not exceeding 0,1 % by weight 3,5 — 27101964 With a sulphur content exceeding 0,1 % by weight but not exceeding 1 % by weight 3,5 — 27101968 With a sulphur content exceeding 1 % by weight 3,5 — Lubricating oils; other oils 27101971 For undergoing a specific process 3,7 — 27101975 For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 71 3,7 — For other purposes 27101981 Motor oils, compressor lube oils, turbine lube oils 3,7 — 27101983 Liquids for hydraulic purposes 3,7 — 27101985 White oils, liquid paraffin 3,7 — 27101987 Gear oils and reductor oils 3,7 — 27101991 Metal-working compounds, mould-release oils, anti-corrosion oils 3,7 — 27101993 Electrical insulating oils 3,7 — 27101999 Other lubricating oils and other oils 3,7 — 271020 Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils Gas oils 27102011 With a sulphur content not exceeding 0,001 % by weight 3,5 — 27102015 With a sulphur content exceeding 0,001 % by weight but not exceeding 0,002 % by weight 3,5 — 27102017 With a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight 3,5 — 27102019 With a sulphur content exceeding 0,1 % by weight 3,5 — Fuel oils 27102031 With a sulphur content not exceeding 0,1 % by weight 3,5 — 27102035 With a sulphur content exceeding 0,1 % by weight but not exceeding 1 % by weight 3,5 — 27102039 With a sulphur content exceeding 1 % by weight 3,5 — 27102090 Other oils 3,7 — Waste oils 27109100 Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 3,5 — 27109900 Other 3,5 — 2711 Petroleum gases and other gaseous hydrocarbons Liquefied 27111100 Natural gas 0,7 TJ 271112 Propane Propane of a purity of not less than 99 % 27111211 For use as a power or heating fuel 8 — 27111219 For other purposes Free — Other 27111291 For undergoing a specific process 0,7 — 27111293 For undergoing chemical transformation by a process other than those specified in respect of subheading 2711 12 91 0,7 — For other purposes 27111294 Of a purity exceeding 90 % but of less than 99 % 0,7 — 27111297 Other 0,7 — 271113 Butanes 27111310 For undergoing a specific process 0,7 — 27111330 For undergoing chemical transformation by a process other than those specified in respect of subheading 2711 13 10 0,7 — For other purposes 27111391 Of a purity exceeding 90 % but of less than 95 % 0,7 — 27111397 Other 0,7 — 27111400 Ethylene, propylene, butylene and butadiene 0,7 — 27111900 Other 0,7 — In gaseous state 27112100 Natural gas 0,7 TJ 27112900 Other 0,7 — 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 0,7 — 27121090 Other 2,2 — 271220 Paraffin wax containing by weight less than 0,75 % of oil 27122010 Synthetic paraffin wax of a molecular weight of 460 or more but not exceeding 1 560 Free — 27122090 Other 2,2 — 271290 Other Ozokerite, lignite wax or peat wax (natural products) 27129011 Crude 0,7 — 27129019 Other 2,2 — Other Crude 27129031 For undergoing a specific process 0,7 — 27129033 For undergoing chemical transformation by a process other than those specified in respect of subheading 2712 90 31 0,7 — 27129039 For other purposes 0,7 — Other 27129091 Blend of 1-alkenes containing by weight 80 % or more of 1-alkenes of a chain-length of 24 carbon atoms or more but not exceeding 28 carbon atoms Free — 27129099 Other 2,2 — 2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals Petroleum coke 27131100 Not calcined Free — 27131200 Calcined Free — 27132000 Petroleum bitumen Free — 271390 Other residues of petroleum oils or of oils obtained from bituminous minerals 27139010 For the manufacture of the products of heading 2803 0,7 — 27139090 Other 0,7 — 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 — 27149000 Other Free — 27150000 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) Free — 27160000 Electrical energy 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 in heading 2711; (b) medicaments of heading 3003 or 3004; or (c) mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805. ## 2 References in heading 2710 to ‘petroleum oils and oils obtained from bituminous minerals’ include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1 013 mbar when a reduced-pressure distillation method is used (Chapter 39). ## 3 For the purposes of heading 2710, ‘waste oils’ means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in note 2 to this chapter), whether or not mixed with water. These include: (a) such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils); (b) sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and (c) such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations. ### 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 and 2707 40, the terms ‘benzol (benzene)’, ‘toluol (toluene)’, ‘xylol (xylenes)’ and ‘naphthalene’ apply to products which contain more than 50 % by weight of benzene, toluene, xylenes or naphthalene, respectively. ## 4 For the purposes of subheading 2710 12, ‘light oils and preparations’ are those of which 90 % or more by volume (including losses) distil at 210 °C (ASTM D 86 method). ## 5 For the purposes of the subheadings of heading 2710, the term ‘biodiesel’ means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used. ### Division: Additional notes ## 1 For the purposes of subheading 2707 99 80, the term ‘phenols’ applies to products which contain more than 50 % by weight of phenols. ## 2 For the purposes of heading 2710: (a) ‘special spirits’ (subheadings 2710 12 21 and 2710 12 25) mean light oils as defined in subheading note 4 to this chapter, not containing any anti-knock preparations, and with a difference of not more than 60 °C between the temperatures at which 5 % and 90 % by volume (including losses) distil; (b) ‘white spirit’ (subheading 2710 12 21) means special spirits as defined in paragraph (a) above with a flash-point higher than 21 °C by the EN ISO 13736 method; (c) ‘medium oils’ (subheadings 2710 19 11 to 2710 19 29) mean oils and preparations of which less than 90 % by volume (including losses) distils at 210 °C and 65 % or more by volume (including losses) distils at 250 °C (ISO 3405 method, equivalent to the ASTM D 86 method); (d) ‘heavy oils’ (subheadings 2710 19 31 to 2710 19 99 and 2710 20 11 to 2710 20 90) mean oils and preparations of which less than 65 % by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method) or of which the distillation percentage at 250 °C cannot be determined by that method; (e) ‘gas oils’ (subheadings 2710 19 31 to 2710 19 48 and 2710 20 11 to 2710 20 19) mean heavy oils as defined in paragraph (d) above of which 85 % or more by volume (including losses) distils at 350 °C (ISO 3405 method, equivalent to the ASTM D 86 method); (f) ‘fuel oils’ (subheadings 2710 19 51 to 2710 19 68 and 2710 20 31 to 2710 20 39) mean heavy oils as defined in paragraph (d) above (other than gas oils as defined in paragraph (e)) 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 ISO 3987 method and the saponification number is less than 4 by the ISO 6293-1 or 6293-2 method, exceeding that shown in line II when the pour point is not less than 10 °C by the ISO 3016 method, exceeding that shown in line I but not exceeding that shown in line II when 25 % or more by volume distils at 300 °C by the ISO 3405 method (equivalent to the ASTM D 86 method) or, if less than 25 % by volume distils at 300 °C, when the pour point is higher than 10 °C below zero by the ISO 3016 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 °C expressed in 10–6 m2 s–1 by the EN ISO 3104 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 100 parts by volume of xylene, toluene or another suitable solvent. The colour must be determined immediately after dilution. Subheadings 2710 19 51 to 2710 19 68 and 2710 20 31 to 2710 20 39 cover only fuel oils of natural colour. These subheadings do not cover heavy oils defined in paragraph (d) above for which it is not possible to determine: the distillation percentage at 250 °C by the ISO 3405 method, equivalent to the ASTM D 86 method (zero shall be deemed to be a percentage), the kinematic viscosity at 50 °C by the EN ISO 3104 method, or the diluted colour C by the ASTM D 1500 method. Such products fall in subheadings 2710 19 71 to 2710 19 99 or 2710 20 90. ## 3 For the purposes of heading 2712, the expression ‘crude petroleum jelly’ (subheading 2712 10 10) is to be taken to apply to petroleum jelly of a natural colour higher than 4,5 by the ASTM D 1500 method. ## 4 For the purposes of subheadings 2712 90 31 to 2712 90 39, the term ‘crude’ is to be taken to apply to products: (a) with an oil content of 3,5 or higher by the ISO 2908 method, if their viscosity at 100 °C is lower than 9 × 10–6 m2 s–1 by the EN ISO 3104 method; or (b) of a natural colour higher than 3 by the ASTM D 1500 method, if their viscosity at 100 °C is 9 × 10–6 m2 s–1 or higher by the EN ISO 3104 method. ## 5 For the purposes of headings 2710, 2711 and 2712, the term ‘specific process’ is to 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; neutralisation with alkaline agents; decolorisation and purification with naturally active earth, activated earth, activated charcoal or bauxite; (g) polymerisation; (h) alkylation; (ij) isomerisation; (k) (in respect of products of subheadings 2710 19 31 to 2710 19 99 only) desulphurisation with hydrogen resulting in a reduction of at least 85 % of the sulphur content of the products processed (EN ISO 20846, EN ISO 20884 or EN ISO 14596 or EN ISO 24260, EN ISO 20847 and EN ISO 8754 methods); (l) (in respect of products of heading 2710 only) deparaffining by a process other than filtering; (m) (in respect of products of subheadings 2710 19 31 to 2710 19 99 only) treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250 °C with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of subheadings 2710 19 71 to 2710 19 99 (for example, hydrofinishing or decolorisation) 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 19 51 to 2710 19 68 only) atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C by the ISO 3405 method (equivalent to the ASTM D 86 method). If 30 % or more by volume, including losses, of such products distils at 300 °C by the ISO 3405 method (equivalent to the ASTM D 86 method), the quantities of products which may be obtained during the atmospheric distillation and which fall in subheadings 2710 12 11 to 2710 12 90 or 2710 19 11 to 2710 19 29 shall be dutiable at the same rates as those provided for under subheadings 2710 19 62 to 2710 19 68 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 19 71 to 2710 19 99 only) treatment by means of a high-frequency electrical brush-discharge; (p) solely for products of subheading 2712 90 31: de-oiling by fractional crystallisation. Should any preparatory treatment prior to the above treatments be necessary by reason of technical requirements, the customs exemption is to apply only to the quantities of the products intended for and actually subjected to such of the above treatments; any waste products arising during preparatory treatment are also to be exempt from customs duty. ## 6 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 in headings 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 99 and 2713 90 are to 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 is not to apply to such products of headings 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. ### Section VI: PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES ### Division: Notes ## 1 (A) Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of the nomenclature. (B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this section. ## 2 Subject to note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the nomenclature. ## 3 Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. ## 28 INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES CN code Description Conventional rate of duty (%) 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) above dissolved in water; (c) the products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; (d) the products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport; (e) the products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use. ## 2 In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 2831), carbonates and peroxocarbonates of inorganic bases (heading 2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 2837), fulminates, cyanates and thiocyanates, of inorganic bases (heading 2842), organic products included in headings 2843 to 2846 and 2852 and carbides (heading 2849), only the following compounds of carbon are to be classified in this chapter: (a) oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 2811); (b) halide oxides of carbon (heading 2812); (c) carbon disulphide (heading 2813); (d) thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 2842); (e) hydrogen peroxide, solidified with urea (heading 2847), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 2853) other than calcium cyanamide, whether or not pure (Chapter 31). ## 3 Subject to the provisions of note 1 to Section VI, this chapter does not cover: (a) sodium chloride or magnesium oxide, whether or not pure, or other products of Section V; (b) organo-inorganic compounds other than those mentioned in note 2 above; (c) products mentioned in note 2, 3, 4 or 5 to Chapter 31; (d) inorganic products of a kind used as luminophores, of heading 3206; glass frit and other glass in the form of powder, granules or flakes, of heading 3207; (e) artificial graphite (heading 3801); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 3813; ink removers put up in packings for retail sale, of heading 3824; cultured crystals (other than optical elements) weighing not less than 2,5 g each, of the halides of the alkali or alkaline-earth metals, of heading 3824; (f) precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 7102 to 7105), or precious metals or precious-metal alloys of Chapter 71; (g) the metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or (h) optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 9001). ## 4 Chemically defined complex acids consisting of a non-metal acid of sub-chapter II and a metal acid of sub-chapter IV are to be classified in heading 2811. ## 5 Headings 2826 to 2842 apply only to metal or ammonium salts or peroxysalts. Except where the context otherwise requires, double or complex salts are to be classified in heading 2842. ## 6 Heading 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 headings 2844 and 2845, refers to: individual nuclides, excluding, however, those existing in nature in the monoisotopic state, mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified. ## 7 Heading 2848 includes copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus. ## 8 Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading 3818. ### Division: Subheading note ## 1 For the purposes of subheading 2852 10, the expression ‘chemically defined’ means all organic or inorganic compounds of mercury meeting the requirements of paragraphs (a) to (e) of note 1 to Chapter 28 or paragraphs (a) to (h) of note 1 to Chapter 29. ### Division: Additional note ## 1 Unless provided otherwise, the salts specified in subheadings include acid salts and basic salts. ## 29 ORGANIC CHEMICALS CN code Description Conventional rate of duty (%) 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 headings 2936 to 2939 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 2940, or the products of heading 2941, whether or not chemically defined; (d) the products mentioned in (a), (b) or (c) above dissolved in water; (e) the products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for a specific use rather than for general use; (f) the products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport; (g) the products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance 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 1504 or crude glycerol of heading 1520; (b) ethyl alcohol (heading 2207 or 2208); (c) methane or propane (heading 2711); (d) the compounds of carbon mentioned in note 2 to Chapter 28; (e) immunological products of heading 3002; (f) urea (heading 3102 or 3105); (g) colouring matter of vegetable or animal origin (heading 3203), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading 3204) or dyes or other colouring matter put up in forms or packings for retail sale (heading 3212); (h) enzymes (heading 3507); (ij) 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 3606); (k) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 3813; ink removers put up in packings for retail sale, of heading 3824; or (l) optical elements, for example, of ethylenediamine tartrate (heading 9001). ## 3 Goods which could be included in two or more of the headings of this chapter are to be classified in that one of those headings which occurs last in numerical order. ## 4 In headings 2904 to 2906, 2908 to 2911 and 2913 to 2920, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives. Nitro or nitroso groups are not to be taken as ‘nitrogen-functions’ for the purposes of heading 2929. For the purposes of headings 2911, 2912, 2914, 2918 and 2922, ‘oxygen-function’ is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings 2905 to 2920. ## 5 (A) The esters of acid-function organic compounds of sub-chapters I to VII with organic compounds of these sub-chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-chapters. (B) Esters of ethyl alcohol with acid-function organic compounds of sub-chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds. (C) Subject to note 1 to Section VI and note 2 to Chapter 28: (1) inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-chapters I to X or heading 2942, are to be classified in the heading appropriate to the organic compound; (2) salts formed between organic compounds of sub-chapters I to X or heading 2942 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the chapter; and (3) coordination compounds, other than products classifiable in sub-chapter XI or heading 2941, are to be classified in the heading which occurs last in numerical order in Chapter 29, among those appropriate to the fragments formed by ‘cleaving’ of all metal bonds, other than metal-carbon bonds. (D) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading 2905). (E) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids. ## 6 The compounds of headings 2930 and 2931 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic or lead) directly linked to carbon atoms. Heading 2930 (organo-sulphur compounds) and heading 2931 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives). ## 7 Headings 2932, 2933 and 2934 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids. These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed. ## 8 For the purposes of heading 2937: (a) the term ‘hormones’ includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones); (b) the expression ‘used primarily as hormones’ applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading. ### Division: Subheading notes ## 1 Within any one heading of this chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds), provided that they are not more specifically covered by any other subheading and that there is no residual subheading named ‘Other’ in the series of subheadings concerned. ## 2 Note 3 to Chapter 29 does not apply to the subheadings of this chapter. ## 30 PHARMACEUTICAL PRODUCTS CN code Description Conventional rate of duty (%) 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 300120 Extracts of glands or other organs or of their secretions 30012010 Of human origin Free — 30012090 Other Free — 300190 Other 30019020 Of human origin Free — Other 30019091 Heparin and its salts Free — 30019098 Other Free — 3002 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products 300210 Antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes 30021010 Antisera Free — Other 30021091 Haemoglobin, blood globulins and serum globulins Free — Other 30021095 Of human origin Free — 30021099 Other Free — 30022000 Vaccines for human medicine Free — 30023000 Vaccines for veterinary medicine Free — 300290 Other 30029010 Human blood Free — 30029030 Animal blood prepared for therapeutic, prophylactic or diagnostic uses Free — 30029050 Cultures of micro-organisms Free — 30029090 Other Free — 3003 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale 30031000 Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives Free — 30032000 Containing other antibiotics Free — Containing hormones or other products of heading 2937 but not containing antibiotics 30033100 Containing insulin Free — 30033900 Other Free — 30034000 Containing alkaloids or derivatives thereof but not containing hormones or other products of heading 2937 or antibiotics Free — 30039000 Other Free — 3004 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale 30041000 Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives Free — 30042000 Containing other antibiotics Free — Containing hormones or other products of heading 2937 but not containing antibiotics 30043100 Containing insulin Free — 30043200 Containing corticosteroid hormones, their derivatives or structural analogues Free — 30043900 Other Free — 30044000 Containing alkaloids or derivatives thereof but not containing hormones, other products of heading 2937 or antibiotics Free — 30045000 Other medicaments containing vitamins or other products of heading 2936 Free — 30049000 Other 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 Free — 300590 Other 30059010 Wadding and articles of wadding Free — Other Of textile materials 30059031 Gauze and articles of gauze Free — 30059050 Other Free — 30059099 Other Free — 3006 Pharmaceutical goods specified in note 4 to this chapter 300610 Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable 30061010 Sterile surgical catgut Free — 30061030 Sterile surgical or dental adhesion barriers, whether or not absorbable 6,5 — 30061090 Other Free — 30062000 Blood-grouping reagents Free — 30063000 Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient Free — 30064000 Dental cements and other dental fillings; bone reconstruction cements Free — 30065000 First-aid boxes and kits Free — 30066000 Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides Free — 30067000 Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments 6,5 — Other 30069100 Appliances identifiable for ostomy use 6,5 — 30069200 Waste pharmaceuticals 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), other than nutritional preparations for intravenous administration (Section IV); (b) preparations, such as tablets, chewing gum or patches (transdermal systems), intended to assist smokers to stop smoking (heading 2106 or 3824); (c) plasters specially calcined or finely ground for use in dentistry (heading 2520); (d) aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 3301); (e) preparations of headings 3303 to 3307, even if they have therapeutic or prophylactic properties; (f) soap or other products of heading 3401 containing added medicaments; (g) preparations with a basis of plaster for use in dentistry (heading 3407); or (h) blood albumin not prepared for therapeutic or prophylactic uses (heading 3502). ## 2 For the purposes of heading 3002, the expression ‘immunological products’ applies to peptides and proteins (other than goods of heading 2937) which are directly involved in the regulation of immunological processes, such as monoclonal antibodies (MAB), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumour-necrosis factors (TNF), growth factors (GF), hematopoietins and colony-stimulating factors (CSF). ## 3 For the purposes of headings 3003 and 3004 and of note 4(d) to this chapter, the following are to be treated: (a) as unmixed products: (1) unmixed products dissolved in water; (2) all goods of Chapter 28 or 29; and (3) simple vegetable extracts of heading 1302, merely standardised or dissolved in any solvent; (b) as products which have been mixed: (1) colloidal solutions and suspensions (other than colloidal sulphur); (2) vegetable extracts obtained by the treatment of mixtures of vegetable materials; and (3) salts and concentrates obtained by evaporating natural mineral waters. ## 4 Heading 3006 applies only to the following, which are to be classified in that heading and in no other heading of the nomenclature: (a) sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; (b) sterile laminaria and sterile laminaria tents; (c) sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable; (d) opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses; (e) blood-grouping reagents; (f) dental cements and other dental fillings; bone reconstruction cements; (g) first-aid boxes and kits; (h) chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides; (ij) gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments; (k) waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life; and (l) appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates. ### Division: Additional note ## 1 Heading 3004 includes herbal medicinal preparations and preparations based on the following active substances: vitamins, minerals, essential amino-acids or fatty acids, in packings for retail sale. These preparations are classified in heading 3004 if they bear on the label, packaging or on the accompanying user directions the following statements of: (a) the specific diseases, ailments or their symptoms for which the product is to be used; (b) the concentration of active substance or substances contained therein; (c) dosage; and (d) mode of application. This heading includes homeopathic medicinal preparations when they meet the conditions of (a), (c) and (d) mentioned above. In the case of preparations based on vitamins, minerals, essential amino-acids or fatty acids, the level of one of these substances per recommended daily dose indicated on the label must be significantly higher than the recommended daily allowance to maintain general health or well-being. ## 31 FERTILISERS CN code Description Conventional rate of duty (%) Supplementary unit 31010000 Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products Free — 3102 Mineral or chemical fertilisers, nitrogenous 310210 Urea, whether or not in aqueous solution 31021010 Urea containing more than 45 % by weight of nitrogen on the dry anhydrous product 6,5 kg N 31021090 Other 6,5 kg N Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate 31022100 Ammonium sulphate 6,5 kg N 31022900 Other 6,5 kg N 310230 Ammonium nitrate, whether or not in aqueous solution 31023010 In aqueous solution 6,5 kg N 31023090 Other 6,5 kg N 310240 Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances 31024010 With a nitrogen content not exceeding 28 % by weight 6,5 kg N 31024090 With a nitrogen content exceeding 28 % by weight 6,5 kg N 310250 Sodium nitrate 31025010 Natural sodium nitrate Free — 31025090 Other 6,5 kg N 31026000 Double salts and mixtures of calcium nitrate and ammonium nitrate 6,5 kg N 31028000 Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution 6,5 kg N 31029000 Other, including mixtures not specified in the foregoing subheadings 6,5 kg N 3103 Mineral or chemical fertilisers, phosphatic 310310 Superphosphates 31031010 Containing more than 35 % by weight of diphosphorus pentaoxide 4,8 kg P2O5 31031090 Other 4,8 kg P2O5 31039000 Other Free kg P2O5 3104 Mineral or chemical fertilisers, potassic 310420 Potassium chloride 31042010 With a potassium content evaluated as K2O, by weight, not exceeding 40 % on the dry anhydrous product 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 kg K2O 31042090 With a potassium content evaluated as K2O, by weight, exceeding 62 % on the dry anhydrous product Free kg K2O 31043000 Potassium sulphate Free kg K2O 31049000 Other Free kg K2O 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg 31051000 Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg 6,5 — 310520 Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium 31052010 With a nitrogen content exceeding 10 % by weight on the dry anhydrous product 6,5 — 31052090 Other 6,5 — 31053000 Diammonium hydrogenorthophosphate (diammonium phosphate) 6,5 — 31054000 Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) 6,5 — Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus 31055100 Containing nitrates and phosphates 6,5 — 31055900 Other 6,5 — 31056000 Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium 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 Free — Other 31059091 With a nitrogen content exceeding 10 % by weight on the dry anhydrous product 6,5 — 31059099 Other 3,2 — ### Division: Notes ## 1 This chapter does not cover: (a) animal blood of heading 0511; (b) separate chemically defined compounds (other than those answering to the descriptions in note 2(a), 3(a), 4(a) or 5 below); or (c) cultured potassium chloride crystals (other than optical elements) weighing not less than 2,5 g each, of heading 3824; optical elements of potassium chloride (heading 9001). ## 2 Heading 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105: (a) goods which answer to one or other of the descriptions given below: (1) sodium nitrate, whether or not pure; (2) ammonium nitrate, whether or not pure; (3) double salts, whether or not pure, of ammonium sulphate and ammonium nitrate; (4) ammonium sulphate, whether or not pure; (5) double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate; (6) double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate; (7) calcium cyanamide, whether or not pure or treated with oil; (8) urea, whether or not pure; (b) fertilisers consisting of any of the goods described in (a) above mixed together; (c) fertilisers consisting of ammonium chloride or of any of the goods described in (a) or (b) above mixed with chalk, gypsum or other inorganic non-fertilising substances; (d) liquid fertilisers consisting of the goods of subparagraph (a)(2) or (8) above, or of mixtures of those goods, in an aqueous or ammoniacal solution. ## 3 Heading 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105: (a) goods which answer to one or other of the descriptions given below: (1) basic slag; (2) natural phosphates of heading 2510, calcined or further heat-treated than for the removal of impurities; (3) superphosphates (single, double or triple); (4) calcium hydrogenorthophosphate containing not less than 0,2 % by weight of fluorine calculated on the dry anhydrous product; (b) fertilisers consisting of any of the goods described in (a) above mixed together, but with no account being taken of the fluorine content limit; (c) fertilisers consisting of any of the goods described in (a) or (b) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances. ## 4 Heading 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105: (a) goods which answer to one or other of the descriptions given below: (1) crude natural potassium salts (for example, carnallite, kainite and sylvite); (2) potassium chloride, whether or not pure, except as provided in note 1(c) above; (3) potassium sulphate, whether or not pure; (4) magnesium potassium sulphate, whether or not pure; (b) fertilisers consisting of any of the goods described in (a) above mixed together. ## 5 Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 3105. ## 6 For the purposes of heading 3105, the term ‘other fertilisers’ applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium. ## 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 Conventional rate of duty (%) Supplementary unit 3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives 32011000 Quebracho extract Free — 32012000 Wattle extract 6,5 — 320190 Other 32019020 Sumach extract, vallonia extract, oak extract or chestnut extract 5,8 — 32019090 Other 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 5,3 — 32029000 Other 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 32030010 Colouring matter of vegetable origin and preparations based thereon Free — 32030090 Colouring matter of animal origin and preparations based thereon 2,5 — 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 6,5 — 32041200 Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon 6,5 — 32041300 Basic dyes and preparations based thereon 6,5 — 32041400 Direct dyes and preparations based thereon 6,5 — 32041500 Vat dyes (including those usable in that state as pigments) and preparations based thereon 6,5 — 32041600 Reactive dyes and preparations based thereon 6,5 — 32041700 Pigments and preparations based thereon 6,5 — 32041900 Other, including mixtures of colouring matter of two or more of the subheadings 3204 11 to 3204 19 6,5 — 32042000 Synthetic organic products of a kind used as fluorescent brightening agents 6 — 32049000 Other 6,5 — 32050000 Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes 6,5 — 3206 Other colouring matter; preparations as specified in note 3 to this chapter, other than those of heading 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined Pigments and preparations based on titanium dioxide 32061100 Containing 80 % or more by weight of titanium dioxide calculated on the dry matter 6 — 32061900 Other 6,5 — 32062000 Pigments and preparations based on chromium compounds 6,5 — Other colouring matter and other preparations 32064100 Ultramarine and preparations based thereon 6,5 — 32064200 Lithopone and other pigments and preparations based on zinc sulphide 6,5 — 320649 Other 32064910 Magnetite 4,9 — 32064970 Other 6,5 — 32065000 Inorganic products of a kind used as luminophores 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 6,5 — 320720 Vitrifiable enamels and glazes, engobes (slips) and similar preparations 32072010 Engobes (slips) 5,3 — 32072090 Other 6,3 — 32073000 Liquid lustres and similar preparations 5,3 — 320740 Glass frit and other glass, in the form of powder, granules or flakes 32074040 Glass in the form of flakes of a length of 0,1 mm or more but not exceeding 3,5 mm and of a thickness of 2 micrometres or more but not exceeding 5 micrometres; glass, in the form of powder or granules, containing by weight 99 % or more of silicon dioxide Free — 32074085 Other 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 6,5 — 32081090 Other 6,5 — 320820 Based on acrylic or vinyl polymers 32082010 Solutions as defined in note 4 to this chapter 6,5 — 32082090 Other 6,5 — 320890 Other Solutions as defined in note 4 to this chapter 32089011 Polyurethane of 2,2′-(tert-butylimino)diethanol and 4,4′-methylenedicyclohexyl diisocyanate, in the form of a solution in N,N-dimethylacetamide, containing by weight 48 % or more of polymer Free — 32089013 Copolymer of p-cresol and divinylbenzene, in the form of a solution in N,N-dimethylacetamide, containing by weight 48 % or more of polymer Free — 32089019 Other 6,5 — Other 32089091 Based on synthetic polymers 6,5 — 32089099 Based on chemically modified natural polymers 6,5 — 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 6,5 — 32099000 Other 6,5 — 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) 6,5 — 32100090 Other 6,5 — 32110000 Prepared driers 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 32121000 Stamping foils 6,5 — 32129000 Other 6,5 — 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 6,5 — 32139000 Other 6,5 — 3214 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for façades, indoor walls, floors, ceilings or the like 321410 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings 32141010 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics 5 — 32141090 Painters' fillings 5 — 32149000 Other 5 — 3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid Printing ink 32151100 Black 6,5 — 32151900 Other 6,5 — 32159000 Other 6,5 — ### Division: Notes ## 1 This chapter does not cover: (a) separate chemically defined elements or compounds (except those of heading 3203 or 3204, inorganic products of a kind used as luminophores (heading 3206), glass obtained from fused quartz or other fused silica in the forms provided for in heading 3207, and also dyes and other colouring matter put up in forms or packings for retail sale of heading 3212); (b) tannates or other tannin derivatives of products of headings 2936 to 2939, 2941 or 3501 to 3504; or (c) mastics of asphalt or other bituminous mastics (heading 2715). ## 2 Heading 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes. ## 3 Headings 3203, 3204, 3205 and 3206 apply also to preparations based on colouring matter (including, in the case of heading 3206, colouring pigments of heading 2530 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 3212), or to other preparations of headings 3207, 3208, 3209, 3210, 3212, 3213 or 3215. ## 4 Heading 3208 includes solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution. ## 5 The expression ‘colouring matter’ in this chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers. ## 6 The expression ‘stamping foils’ in heading 3212 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of: (a) metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or (b) metal (including precious metal) or pigment, deposited on a supporting sheet of any material. ## 33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS CN code Description Conventional rate of duty (%) Supplementary unit 3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils Essential oils of citrus fruit 330112 Of orange 33011210 Not deterpenated 7 — 33011290 Deterpenated 4,4 — 330113 Of lemon 33011310 Not deterpenated 7 — 33011390 Deterpenated 4,4 — 330119 Other 33011920 Not deterpenated 7 — 33011980 Deterpenated 4,4 — Essential oils other than those of citrus fruit 330124 Of peppermint (Mentha piperita) 33012410 Not deterpenated Free — 33012490 Deterpenated 2,9 — 330125 Of other mints 33012510 Not deterpenated Free — 33012590 Deterpenated 2,9 — 330129 Other Of clove, niaouli and ylang-ylang 33012911 Not deterpenated Free — 33012931 Deterpenated 2,9 — Other 33012941 Not deterpenated Free — Deterpenated 33012971 Of geranium; of jasmin; of vetiver 2,3 — 33012979 Of lavender or of lavandin 2,9 — 33012991 Other 2,9 — 33013000 Resinoids 2 — 330190 Other 33019010 Terpenic by-products of the deterpenation of essential oils 2,3 — Extracted oleoresins 33019021 Of liquorice and hops 3,2 — 33019030 Other Free — 33019090 Other 3 — 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; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages 330210 Of a kind used in the food or drink industries Of a kind used in the drink industries Preparations containing all flavouring agents characterising a beverage 33021010 Of an actual alcoholic strength by volume exceeding 0,5 % 17,3 MIN 1 €/% vol/hl — Other 33021021 Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch 12,8 — 33021029 Other 9 + EA — 33021040 Other Free — 33021090 Of a kind used in the food industries Free — 330290 Other 33029010 Alcoholic solutions Free — 33029090 Other Free — 330300 Perfumes and toilet waters 33030010 Perfumes Free — 33030090 Toilet waters Free — 3304 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations 33041000 Lip make-up preparations Free — 33042000 Eye make-up preparations Free — 33043000 Manicure or pedicure preparations Free — Other 33049100 Powders, whether or not compressed Free — 33049900 Other Free — 3305 Preparations for use on the hair 33051000 Shampoos Free — 33052000 Preparations for permanent waving or straightening Free — 33053000 Hair lacquers Free — 33059000 Other Free — 3306 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages 33061000 Dentifrices Free — 33062000 Yarn used to clean between the teeth (dental floss) 4 — 33069000 Other Free — 3307 Pre-shave, shaving or aftershave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties 33071000 Pre-shave, shaving or aftershave preparations 6,5 — 33072000 Personal deodorants and antiperspirants 6,5 — 33073000 Perfumed bath salts and other bath preparations 6,5 — Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites 33074100 ‘Agarbatti’ and other odoriferous preparations which operate by burning 6,5 — 33074900 Other 6,5 — 33079000 Other 6,5 — ### Division: Notes ## 1 This chapter does not cover: (a) natural oleoresins or vegetable extracts of heading 1301 or 1302; (b) soap or other products of heading 3401; or (c) gum, wood or sulphate turpentine or other products of heading 3805. ## 2 The expression ‘odoriferous substances’ in heading 3302 refers only to the substances of heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics. ## 3 Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use. ## 4 The expression ‘perfumery, cosmetic or toilet preparations’ in heading 3307 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations. ## 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 Conventional rate of duty (%) 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; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent 34011100 For toilet use (including medicated products) Free — 34011900 Other Free — 340120 Soap in other forms 34012010 Flakes, wafers, granules or powders Free — 34012090 Other Free — 34013000 Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap 4 — 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 3401 Organic surface-active agents, whether or not put up for retail sale 340211 Anionic 34021110 Aqueous solution containing by weight 30 % or more but not more than 50 % of disodium alkyl [oxydi(benzenesulphonate)] Free — 34021190 Other 4 — 34021200 Cationic 4 — 34021300 Non-ionic 4 — 34021900 Other 4 — 340220 Preparations put up for retail sale 34022020 Surface-active preparations 4 — 34022090 Washing preparations and cleaning preparations 4 — 340290 Other 34029010 Surface-active preparations 4 — 34029090 Washing preparations and cleaning preparations 4 — 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 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 6,5 — 34031990 Other 4,6 — Other 34039100 Preparations for the treatment of textile materials, leather, furskins or other materials 4,6 — 34039900 Other 4,6 — 3404 Artificial waxes and prepared waxes 34042000 Of poly(oxyethylene) (polyethylene glycol) Free — 34049000 Other Free — 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, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 34051000 Polishes, creams and similar preparations, for footwear or leather Free — 34052000 Polishes, creams and similar preparations, for the maintenance of wooden furniture, floors or other woodwork Free — 34053000 Polishes and similar preparations for coachwork, other than metal polishes Free — 34054000 Scouring pastes and powders and other scouring preparations Free — 340590 Other 34059010 Metal polishes Free — 34059090 Other Free — 34060000 Candles, tapers and the like Free — 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) Free — ### 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 1517); (b) separate chemically defined compounds; or (c) shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 3305, 3306 or 3307). ## 2 For the purposes of heading 3401, the expression ‘soap’ applies only to soap soluble in water. Soap and the other products of heading 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms, they are to be classified in heading 3405 as ‘scouring powders and similar preparations’. ## 3 For the purposes of heading 3402, ‘organic surface-active agents’ are products which, when mixed with water at a concentration of 0,5 % at 20 °C and left to stand for one hour at the same temperature: (a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and (b) reduce the surface tension of water to 4,5 × 10–2 N/m (45 dyn/cm) or less. ## 4 In heading 3403, the expression ‘petroleum oils and oils obtained from bituminous minerals’ applies to the products defined in note 2 to Chapter 27. ## 5 In heading 3404, subject to the exclusions provided below, the expression ‘artificial waxes and prepared waxes’ applies only to: (a) chemically produced organic products of a waxy character, whether or not water-soluble; (b) products obtained by mixing different waxes; (c) products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials. The heading does not apply to: (a) products of heading 1516, 3402 or 3823, even if having a waxy character; (b) unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 1521; (c) mineral waxes or similar products of heading 2712, whether or not intermixed or merely coloured; or (d) waxes mixed with, dispersed in or dissolved in a liquid medium (headings 3405, 3809, etc.). ## 35 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES CN code Description Conventional rate of duty (%) Supplementary unit 3501 Casein, caseinates and other casein derivatives; casein glues 350110 Casein 35011010 For the manufacture of regenerated textile fibres Free — 35011050 For industrial uses other than the manufacture of foodstuffs or fodder 3,2 — 35011090 Other 9 — 350190 Other 35019010 Casein glues 8,3 — 35019090 Other 6,4 — 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 Egg albumin 350211 Dried 35021110 Unfit, or to be rendered unfit, for human consumption Free — 35021190 Other 123,5 €/100 kg/net — 350219 Other 35021910 Unfit, or to be rendered unfit, for human consumption Free — 35021990 Other 16,7 €/100 kg/net — 350220 Milk albumin, including concentrates of two or more whey proteins 35022010 Unfit, or to be rendered unfit, for human consumption Free — Other 35022091 Dried (for example, in sheets, scales, flakes, powder) 123,5 €/100 kg/net — 35022099 Other 16,7 €/100 kg/net — 350290 Other Albumins, other than egg albumin and milk albumin (lactalbumin) 35029020 Unfit, or to be rendered unfit, for human consumption Free — 35029070 Other 6,4 — 35029090 Albuminates and other albumin derivatives 7,7 — 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 3501 35030010 Gelatin and derivatives thereof 7,7 — 35030080 Other 7,7 — 350400 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed 35040010 Concentrated milk proteins specified in additional note 1 to this chapter 3,4 — 35040090 Other 3,4 — 3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches 350510 Dextrins and other modified starches 35051010 Dextrins 9 + 17,7 €/100 kg/net — Other modified starches 35051050 Starches, esterified or etherified 7,7 — 35051090 Other 9 + 17,7 €/100 kg/net — 350520 Glues 35052010 Containing, by weight, less than 25 % of starches or dextrins or other modified starches 8,3 + 4,5 €/100 kg/net MAX 11,5 — 35052030 Containing, by weight, 25 % or more but less than 55 % of starches or dextrins or other modified starches 8,3 + 8,9 €/100 kg/net MAX 11,5 — 35052050 Containing, by weight, 55 % or more but less than 80 % of starches or dextrins or other modified starches 8,3 + 14,2 €/100 kg/net MAX 11,5 — 35052090 Containing, by weight, 80 % or more of starches or dextrins or other modified starches 8,3 + 17,7 €/100 kg/net MAX 11,5 — 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 6,5 — Other 35069100 Adhesives based on polymers of headings 3901 to 3913 or on rubber 6,5 — 35069900 Other 6,5 — 3507 Enzymes; prepared enzymes not elsewhere specified or included 35071000 Rennet and concentrates thereof 6,3 — 350790 Other 35079030 Lipoprotein lipase; aspergillus alkaline protease Free — 35079090 Other 6,3 — ### Division: Notes ## 1 This chapter does not cover: (a) yeasts (heading 2102); (b) blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30; (c) enzymatic preparations for pre-tanning (heading 3202); (d) enzymatic soaking or washing preparations and other products of Chapter 34; (e) hardened proteins (heading 3913); or (f) gelatin products of the printing industry (Chapter 49). ## 2 For the purposes of heading 3505, the term ‘dextrins’ means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10 %. Such products with a reducing sugar content exceeding 10 % fall in heading 1702. ### Division: Additional note ## 1 Subheading 3504 00 10 covers 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 Conventional rate of duty (%) Supplementary unit 36010000 Propellent powders 5,7 — 36020000 Prepared explosives, other than propellent powders 6,5 — 360300 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators 36030010 Safety fuses; detonating fuses 6 — 36030090 Other 6,5 — 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles 36041000 Fireworks 6,5 — 36049000 Other 6,5 — 36050000 Matches, other than pyrotechnic articles of heading 3604 6,5 — 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 6,5 — 360690 Other 36069010 Ferro-cerium and other pyrophoric alloys in all forms 6 — 36069090 Other 6,5 — ### Division: Notes ## 1 This chapter does not cover separate chemically defined compounds other than those described in note 2(a) or (b) below. ## 2 The expression ‘articles of combustible materials’ in heading 3606 applies only to: (a) metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form; (b) liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3; and (c) resin torches, firelighters and the like. ## 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS CN code Description Conventional rate of duty (%) Supplementary unit 3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs 37011000 For X-ray 6,5 m2 37012000 Instant print film 6,5 p/st 37013000 Other plates and film, with any side exceeding 255 mm 6,5 m2 Other 37019100 For colour photography (polychrome) 6,5 — 37019900 Other 6,5 — 3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed 37021000 For X-ray 6,5 m2 Other film, without perforations, of a width not exceeding 105 mm 370231 For colour photography (polychrome) 37023191 Colour negative film: of a width of 75 mm or more but not exceeding 105 mm and of a length of 100 m or more for the manufacture of instant-picture film-packs Free m 37023197 Other 6,5 m 370232 Other, with silver halide emulsion Of a width not exceeding 35 mm 37023210 Microfilm; film for the graphic arts 6,5 — 37023220 Other 5,3 — 37023285 Of a width exceeding 35 mm 6,5 — 37023900 Other 6,5 — Other film, without perforations, of a width exceeding 105 mm 37024100 Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome) 6,5 m2 37024200 Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography 6,5 m2 37024300 Of a width exceeding 610 mm and of a length not exceeding 200 m 6,5 m2 37024400 Of a width exceeding 105 mm but not exceeding 610 mm 6,5 m2 Other film, for colour photography (polychrome) 37025200 Of a width not exceeding 16 mm 5,3 — 37025300 Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides 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 5 p/st 37025500 Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m 5,3 m 37025600 Of a width exceeding 35 mm 6,5 — Other 370296 Of a width not exceeding 35 mm and of a length not exceeding 30 m 37029610 Microfilm; film for the graphic arts 6,5 — 37029690 Other 5,3 p/st 370297 Of a width not exceeding 35 mm and of a length exceeding 30 m 37029710 Microfilm; film for the graphic arts 6,5 — 37029790 Other 5,3 m 37029800 Of a width exceeding 35 mm 6,5 — 3703 Photographic paper, paperboard and textiles, sensitised, unexposed 37031000 In rolls of a width exceeding 610 mm 6,5 — 37032000 Other, for colour photography (polychrome) 6,5 — 37039000 Other 6,5 — 370400 Photographic plates, film, paper, paperboard and textiles, exposed but not developed 37040010 Plates and film Free — 37040090 Other 6,5 — 3705 Photographic plates and film, exposed and developed, other than cinematographic film 37051000 For offset reproduction 5,3 — 370590 Other 37059010 Microfilms 3,2 — 37059090 Other 5,3 — 3706 Cinematographic film, exposed and developed, whether or not incorporating soundtrack or consisting only of soundtrack 370610 Of a width of 35 mm or more 37061020 Consisting only of soundtrack; negatives; intermediate positives Free m 37061099 Other positives 6,5 m 370690 Other 37069052 Consisting only of soundtrack; negatives; intermediate positives; newsreels Free m Other, of a width of 37069091 Less than 10 mm Free m 37069099 10 mm or more 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 6 — 370790 Other 37079020 Developers and fixers 6 — 37079090 Other 6 — ### Division: Notes ## 1 This chapter does not cover waste or scrap. ## 2 In this chapter, the word ‘photographic’ relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces. ### 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 52) is to 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 Conventional rate of duty (%) 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 3,6 — 380120 Colloidal or semi-colloidal graphite 38012010 Colloidal graphite in suspension in oil; semi-colloidal graphite 6,5 — 38012090 Other 4,1 — 38013000 Carbonaceous pastes for electrodes and similar pastes for furnace linings 5,3 — 38019000 Other 3,7 — 3802 Activated carbon; activated natural mineral products; animal black, including spent animal black 38021000 Activated carbon 3,2 — 38029000 Other 5,7 — 380300 Tall oil, whether or not refined 38030010 Crude Free — 38030090 Other 4,1 — 38040000 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803 5 — 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 4 — 38051030 Wood turpentine 3,7 — 38051090 Sulphate turpentine 3,2 — 380590 Other 38059010 Pine oil 3,7 — 38059090 Other 3,4 — 3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums 38061000 Rosin and resin acids 5 — 38062000 Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts 4,2 — 38063000 Ester gums 6,5 — 38069000 Other 4,2 — 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 2,1 — 38070090 Other 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) 38085000 Goods specified in subheading note 1 to this chapter 6 — Other 380891 Insecticides 38089110 Based on pyrethroids 6 — 38089120 Based on chlorinated hydrocarbons 6 — 38089130 Based on carbamates 6 — 38089140 Based on organophosphorus compounds 6 — 38089190 Other 6 — 380892 Fungicides Inorganic 38089210 Preparations based on copper compounds 4,6 — 38089220 Other 6 — Other 38089230 Based on dithiocarbamates 6 — 38089240 Based on benzimidazoles 6 — 38089250 Based on diazoles or triazoles 6 — 38089260 Based on diazines or morpholines 6 — 38089290 Other 6 — 380893 Herbicides, anti-sprouting products and plant-growth regulators Herbicides 38089311 Based on phenoxy-phytohormones 6 — 38089313 Based on triazines 6 — 38089315 Based on amides 6 — 38089317 Based on carbamates 6 — 38089321 Based on dinitroaniline derivatives 6 — 38089323 Based on derivatives of urea, of uracil or of sulphonylurea 6 — 38089327 Other 6 — 38089330 Anti-sprouting products 6 — 38089390 Plant-growth regulators 6,5 — 380894 Disinfectants 38089410 Based on quaternary ammonium salts 6 — 38089420 Based on halogenated compounds 6 — 38089490 Other 6 — 380899 Other 38089910 Rodenticides 6 — 38089990 Other 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 % 8,3 + 8,9 €/100 kg/net MAX 12,8 — 38091030 Containing by weight of such substances 55 % or more but less than 70 % 8,3 + 12,4 €/100 kg/net MAX 12,8 — 38091050 Containing by weight of such substances 70 % or more but less than 83 % 8,3 + 15,1 €/100 kg/net MAX 12,8 — 38091090 Containing by weight of such substances 83 % or more 8,3 + 17,7 €/100 kg/net MAX 12,8 — Other 38099100 Of a kind used in the textile or like industries 6,3 — 38099200 Of a kind used in the paper or like industries 6,3 — 38099300 Of a kind used in the leather or like industries 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 6,5 — 381090 Other 38109010 Preparations of a kind used as cores or coatings for welding electrodes and rods 4,1 — 38109090 Other 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 6,5 — 38111190 Other 5,8 — 38111900 Other 5,8 — Additives for lubricating oils 38112100 Containing petroleum oils or oils obtained from bituminous minerals 5,3 — 38112900 Other 5,8 — 38119000 Other 5,8 — 3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics 38121000 Prepared rubber accelerators 6,3 — 381220 Compound plasticisers for rubber or plastics 38122010 Reaction mixture containing benzyl 3-isobutyryloxy-1-isopropyl-2,2-dimethylpropyl phthalate and benzyl 3-isobutyryloxy-2,2,4-trimethylpentyl phthalate Free — 38122090 Other 6,5 — 381230 Anti-oxidising preparations and other compound stabilisers for rubber or plastics Anti-oxidising preparations 38123021 Mixtures of oligomers of 1,2-dihydro-2,2,4-trimethylquinoline 6,5 — 38123029 Other 6,5 — 38123080 Other 6,5 — 38130000 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades 6,5 — 381400 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers 38140010 Based on butyl acetate 6,5 — 38140090 Other 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 6,5 — 38151200 With precious metal or precious-metal compounds as the active substance 6,5 — 381519 Other 38151910 Catalyst in the form of grains of which 90 % or more by weight have a particle-size not exceeding 10 micrometres, consisting of a mixture of oxides on a magnesium-silicate support, containing by weight: 20 % or more but not more than 35 % of copper and 2 % or more but not more than 3 % of bismuth, and of an apparent specific gravity of 0,2 or more but not exceeding 1,0 Free — 38151990 Other 6,5 — 381590 Other 38159010 Catalyst consisting of ethyltriphenylphosphonium acetate in the form of a solution in methanol Free — 38159090 Other 6,5 — 38160000 Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 2,7 — 381700 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 38170050 Linear alkylbenzene 6,3 — 38170080 Other 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 Free — 38180090 Other Free — 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 6,5 — 38200000 Anti-freezing preparations and prepared de-icing fluids 6,5 — 38210000 Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells 5 — 38220000 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials Free — 3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols Industrial monocarboxylic fatty acids; acid oils from refining 38231100 Stearic acid 5,1 — 38231200 Oleic acid 4,5 — 38231300 Tall oil fatty acids 2,9 — 382319 Other 38231910 Distilled fatty acids 2,9 — 38231930 Fatty acid distillate 2,9 — 38231990 Other 2,9 — 38237000 Industrial fatty alcohols 3,8 — 3824 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 38241000 Prepared binders for foundry moulds or cores 6,5 — 38243000 Non-agglomerated metal carbides mixed together or with metallic binders 5,3 — 38244000 Prepared additives for cements, mortars or concretes 6,5 — 382450 Non-refractory mortars and concretes 38245010 Concrete ready to pour 6,5 — 38245090 Other 6,5 — 382460 Sorbitol other than that of subheading 2905 44 In aqueous solution 38246011 Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content 7,7 + 16,1 €/100 kg/net — 38246019 Other 9,6 + 37,8 €/100 kg/net — Other 38246091 Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content 7,7 + 23 €/100 kg/net — 38246099 Other 9,6 + 53,7 €/100 kg/net — Mixtures containing halogenated derivatives of methane, ethane or propane 38247100 Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) 6,5 — 38247200 Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes 6,5 — 38247300 Containing hydrobromofluorocarbons (HBFCs) 6,5 — 38247400 Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) 6,5 — 38247500 Containing carbon tetrachloride 6,5 — 38247600 Containing 1,1,1-trichloroethane (methyl chloroform) 6,5 — 38247700 Containing bromomethane (methyl bromide) or bromochloromethane 6,5 — 38247800 Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs) 6,5 — 38247900 Other 6,5 — Mixtures and preparations containing oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or tris(2,3-dibromopropyl) phosphate 38248100 Containing oxirane (ethylene oxide) 6,5 — 38248200 Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 6,5 — 38248300 Containing tris(2,3-dibromopropyl) phosphate 6,5 — 382490 Other 38249010 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 5,7 — 38249015 Ion-exchangers 6,5 — 38249020 Getters for vacuum tubes 6 — 38249025 Pyrolignites (for example, of calcium); crude calcium tartrate; crude calcium citrate 5,1 — 38249030 Naphthenic acids, their water-insoluble salts and their esters 3,2 — 38249035 Anti-rust preparations containing amines as active constituents 6,5 — 38249040 Inorganic composite solvents and thinners for varnishes and similar products 6,5 — Other 38249045 Anti-scaling and similar compounds 6,5 — 38249050 Preparations for electroplating 6,5 — 38249055 Mixtures of mono-, di- and tri-, fatty acid esters of glycerol (emulsifiers for fats) 6,5 — 38249058 Nicotine patches (transdermal systems), intended to assist smokers to stop smoking Free — Products and preparations for pharmaceutical or surgical uses 38249061 Intermediate products of the antibiotics manufacturing process obtained from the fermentation of Streptomyces tenebrarius, whether or not dried, for use in the manufacture of human medicaments of heading 3004 Free — 38249062 Intermediate products from the manufacture of monensin salts Free — 38249064 Other 6,5 — 38249065 Auxiliary products for foundries (other than those of subheading 3824 10 00) 6,5 — 38249070 Fireproofing, waterproofing and similar protective preparations used in the building industry 6,5 — Other 38249075 Lithium niobate wafer, undoped Free — 38249080 Mixture of amines derived from dimerised fatty acids, of an average molecular weight of 520 or more but not exceeding 550 Free — 38249085 3-(1-Ethyl-1-methylpropyl)isoxazol-5-ylamine, in the form of a solution in toluene Free — 38249087 Mixtures consisting mainly of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate and bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate, and mixtures consisting mainly of dimethyl methylphosphonate, oxirane and diphosphorus pentaoxide 6,5 — 38249097 Other 6,5 — 3825 Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter 38251000 Municipal waste 6,5 — 38252000 Sewage sludge 6,5 — 38253000 Clinical waste 6,5 — Waste organic solvents 38254100 Halogenated 6,5 — 38254900 Other 6,5 — 38255000 Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids 6,5 — Other wastes from chemical or allied industries 38256100 Mainly containing organic constituents 6,5 — 38256900 Other 6,5 — 382590 Other 38259010 Alkaline iron oxide for the purification of gas 5 — 38259090 Other 6,5 — 382600 Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals 38260010 Fatty-acid mono-alkyl esters, containing by volume 96,5 % or more of esters (FAMAE) 6,5 — 38260090 Other 6,5 — ### 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 3801); (2) insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 3808; (3) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 3813); (4) certified reference materials specified in note 2 below; (5) products specified in note 3(a) or 3(c) below; (b) mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally, heading 2106); (c) slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of note 3(a) or 3(b) to Chapter 26 (heading 2620); (d) medicaments (heading 3003 or 3004); or (e) spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 2620), spent catalysts of a kind used principally for the recovery of precious metal (heading 7112) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV). ## 2 (A) For the purpose of heading 3822, the expression ‘certified reference materials’ means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes. (B) With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 3822 shall take precedence over any other heading in the nomenclature. ## 3 Heading 3824 includes the following goods which are not to be classified in any other heading of the nomenclature: (a) cultured crystals (other than optical elements) weighing not less than 2,5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals; (b) fusel oil; Dippel's oil; (c) ink removers put up in packings for retail sale; (d) stencil correctors, other correcting fluids and correction tapes (other than those of heading 9612), put up in packings for retail sale; and (e) ceramic firing testers, fusible (for example, Seger cones). ## 4 Throughout the nomenclature, ‘municipal waste’ means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term ‘municipal waste’, however, does not cover: (a) individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood, paper, textiles, glass or metals and spent batteries which fall in their appropriate headings of the nomenclature; (b) industrial waste; (c) waste pharmaceuticals, as defined in note 4(k) to Chapter 30; or (d) clinical waste, as defined in note 6(a) below. ## 5 For the purposes of heading 3825, ‘sewage sludge’ means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded (Chapter 31). ## 6 For the purposes of heading 3825, the expression ‘other wastes’ applies to: (a) clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes); (b) waste organic solvents; (c) wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and (d) other wastes from chemical or allied industries. The expression ‘other wastes’ does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 2710). ## 7 For the purposes of heading 3826, the term ‘biodiesel’ means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used. ### Division: Subheading notes ## 1 Subheading 3808 50 covers only goods of heading 3808, containing one or more of the following substances: aldrin (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); pentachlorophenol (ISO), its salts or its esters; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds. Subheading 3808 50 also covers dustable powder formulations containing a mixture of benomyl (ISO), carbofuran (ISO) and thiram (ISO). ## 2 For the purposes of subheadings 3825 41 and 3825 49, ‘waste organic solvents’ are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents. ### 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 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49. ## 39 PLASTICS AND ARTICLES THEREOF CN code Description Conventional rate of duty (%) Supplementary unit ### Division: Notes ## 1 Throughout the nomenclature, the expression ‘plastics’ means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout the nomenclature, any reference to ‘plastics’ also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI. ## 2 This chapter does not cover: (a) lubricating preparations of heading 2710 or 3403; (b) waxes of heading 2712 or 3404; (c) separate chemically defined organic compounds (Chapter 29); (d) heparin or its salts (heading 3001); (e) solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution (heading 3208); stamping foils of heading 3212; (f) organic surface-active agents or preparations of heading 3402; (g) run gums or ester gums (heading 3806); (h) prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 3811); (ij) prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 3819); (k) diagnostic or laboratory reagents on a backing of plastics (heading 3822); (l) synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof; (m) saddlery or harness (heading 4201) or trunks, suitcases, handbags or other containers of heading 4202; (n) plaits, wickerwork or other articles of Chapter 46; (o) wallcoverings of heading 4814; (p) goods of Section XI (textiles and textile articles); (q) articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking sticks, whips, riding-crops or parts thereof); (r) imitation jewellery of heading 7117; (s) articles of Section XVI (machines and mechanical or electrical appliances); (t) parts of aircraft or vehicles of Section XVII; (u) articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments); (v) articles of Chapter 91 (for example, clock or watch cases); (w) articles of Chapter 92 (for example, musical instruments or parts thereof); (x) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings); (y) articles of Chapter 95 (for example, toys, games, sports requisites); or (z) articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils). ## 3 Headings 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories: (a) liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1 013 mbar when a reduced-pressure distillation method is used (headings 3901 and 3902); (b) resins, not highly polymerised, of the coumarone-indene type (heading 3911); (c) other synthetic polymers with an average of at least five monomer units; (d) silicones (heading 3910); (e) resols (heading 3909) and other prepolymers. ## 4 The expression ‘copolymers’ covers all polymers in which no single monomer unit contributes 95 % or more by weight to the total polymer content. For the purposes of this chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this note, constituent comonomer units of polymers falling in the same heading shall be taken together. If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration. ## 5 Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers. ## 6 In headings 3901 to 3914, the expression ‘primary forms’ applies only to the following forms: (a) liquids and pastes, including dispersions (emulsions and suspensions) and solutions; (b) blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. ## 7 Heading 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 3901 to 3914). ## 8 For the purposes of heading 3917, the expression ‘tubes, pipes and hoses’ means hollow products, whether 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 3918, the expression ‘wall or ceiling coverings of plastics’ applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated. ## 10 In headings 3920 and 3921, the expression ‘plates, sheets, film, foil and strip’ applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise 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 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-chapter II: (a) reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 litres; (b) structural elements used, for example, in floors, walls or partitions, ceilings or roofs; (c) gutters and fittings therefor; (d) doors, windows and their frames and thresholds for doors; (e) balconies, balustrades, fencing, gates and similar barriers; (f) shutters, blinds (including venetian blinds) and similar articles and parts and fittings thereof; (g) large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses; (h) ornamental architectural features, for example, flutings, cupolas, dovecotes; and (ij) fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates. ### Division: Subheading notes ## 1 Within any one heading of this chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions: (a) where there is a subheading named ‘Other’ in the same series: (1) the designation in a subheading of a polymer by the prefix ‘poly’ (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95 % or more by weight of the total polymer content; (2) the copolymers named in subheadings 3901 30, 3903 20, 3903 30 and 3904 30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95 % or more by weight of the total polymer content; (3) chemically modified polymers are to be classified in the subheading named ‘Other’, provided that the chemically modified polymers are not more specifically covered by another subheading; (4) polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared; (b) where there is no subheading named ‘Other’ in the same series: (1) polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared; (2) chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer. Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions. ## 2 For the purposes of subheading 3920 43, the term ‘plasticisers’ includes secondary plasticisers. ### Division: Additional note ## 1 Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular plastics belong to Chapter 39, even if they are: made up from woven, knitted or crocheted fabrics (other than those of heading 5903), felt or nonwovens impregnated, coated or covered with cellular plastics, or made up from unimpregnated, uncoated or uncovered woven, knitted or crocheted fabrics, felt or nonwovens and subsequently impregnated, coated or covered with cellular plastics. (Note 3(c) to Chapter 56 and note 2(a)(5) to Chapter 59). ## 40 RUBBER AND ARTICLES THEREOF CN code Description Conventional rate of duty (%) 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 prevulcanised Free — Natural rubber in other forms 40012100 Smoked sheets Free — 40012200 Technically specified natural rubber (TSNR) Free — 40012900 Other Free — 40013000 Balata, gutta-percha, guayule, chicle and similar natural gums Free — 4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR) 40021100 Latex Free — 400219 Other 40021910 Styrene-butadiene rubber produced by emulsion polymerisation (E-SBR), in bales Free — 40021920 Styrene-butadiene-styrene block copolymers produced by solution polymerisation (SBS, thermoplastic elastomers), in granules, crumbs or powders Free — 40021930 Styrene-butadiene rubber produced by solution polymerisation (S-SBR), in bales Free — 40021990 Other Free — 40022000 Butadiene rubber (BR) Free — Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR) 40023100 Isobutene-isoprene (butyl) rubber (IIR) Free — 40023900 Other Free — Chloroprene (chlorobutadiene) rubber (CR) 40024100 Latex Free — 40024900 Other Free — Acrylonitrile-butadiene rubber (NBR) 40025100 Latex Free — 40025900 Other Free — 40026000 Isoprene rubber (IR) Free — 40027000 Ethylene-propylene-non-conjugated diene rubber (EPDM) Free — 40028000 Mixtures of any product of heading 4001 with any product of this heading Free — Other 40029100 Latex Free — 400299 Other 40029910 Products modified by the incorporation of plastics 2,9 — 40029990 Other Free — 40030000 Reclaimed rubber in primary forms or in plates, sheets or strip Free — 40040000 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom Free — 4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip 40051000 Compounded with carbon black or silica Free — 40052000 Solutions; dispersions other than those of subheading 4005 10 Free — Other 40059100 Plates, sheets and strip Free — 40059900 Other Free — 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber 40061000 ‘Camel-back’ strips for retreading rubber tyres Free — 40069000 Other Free — 40070000 Vulcanised rubber thread and cord 3 — 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber Of cellular rubber 40081100 Plates, sheets and strip 3 — 40081900 Other 2,9 — Of non-cellular rubber 400821 Plates, sheets and strip 40082110 Floor coverings and mats 3 m2 40082190 Other 3 — 40082900 Other 2,9 — 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) Not reinforced or otherwise combined with other materials 40091100 Without fittings 3 — 40091200 With fittings 3 — Reinforced or otherwise combined only with metal 40092100 Without fittings 3 — 40092200 With fittings 3 — Reinforced or otherwise combined only with textile materials 40093100 Without fittings 3 — 40093200 With fittings 3 — Reinforced or otherwise combined with other materials 40094100 Without fittings 3 — 40094200 With fittings 3 — 4010 Conveyor or transmission belts or belting, of vulcanised rubber Conveyor belts or belting 40101100 Reinforced only with metal 6,5 — 40101200 Reinforced only with textile materials 6,5 — 40101900 Other 6,5 — Transmission belts or belting 40103100 Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm 6,5 — 40103200 Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm 6,5 — 40103300 Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm 6,5 — 40103400 Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm 6,5 — 40103500 Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm 6,5 — 40103600 Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm 6,5 — 40103900 Other 6,5 — 4011 New pneumatic tyres, of rubber 40111000 Of a kind used on motor cars (including station wagons and racing cars) 4,5 p/st 401120 Of a kind used on buses or lorries 40112010 With a load index not exceeding 121 4,5 p/st 40112090 With a load index exceeding 121 4,5 p/st 40113000 Of a kind used on aircraft 4,5 p/st 40114000 Of a kind used on motorcycles 4,5 p/st 40115000 Of a kind used on bicycles 4 p/st Other, having a ‘herring-bone’ or similar tread 40116100 Of a kind used on agricultural or forestry vehicles and machines 4 p/st 40116200 Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm 4 p/st 40116300 Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm 4 p/st 40116900 Other 4 p/st Other 40119200 Of a kind used on agricultural or forestry vehicles and machines 4 p/st 40119300 Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm 4 p/st 40119400 Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm 4 p/st 40119900 Other 4 p/st 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber Retreaded tyres 40121100 Of a kind used on motor cars (including station wagons and racing cars) 4,5 p/st 40121200 Of a kind used on buses or lorries 4,5 p/st 40121300 Of a kind used on aircraft 4,5 p/st 40121900 Other 4,5 p/st 40122000 Used pneumatic tyres 4,5 p/st 401290 Other 40129020 Solid or cushion tyres 2,5 — 40129030 Tyre treads 2,5 — 40129090 Tyre flaps 4 — 4013 Inner tubes, of rubber 40131000 Of a kind used on motor cars (including station wagons and racing cars), buses or lorries 4 p/st 40132000 Of a kind used on bicycles 4 p/st 40139000 Other 4 p/st 4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber 40141000 Sheath contraceptives Free — 40149000 Other Free — 4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber Gloves, mittens and mitts 40151100 Surgical 2 pa 40151900 Other 2,7 pa 40159000 Other 5 — 4016 Other articles of vulcanised rubber other than hard rubber 40161000 Of cellular rubber 3,5 — Other 40169100 Floor coverings and mats 2,5 — 40169200 Erasers 2,5 — 40169300 Gaskets, washers and other seals 2,5 — 40169400 Boat or dock fenders, whether or not inflatable 2,5 — 40169500 Other inflatable articles 2,5 — 401699 Other For motor vehicles of headings 8701 to 8705 40169952 Rubber-to-metal bonded parts 2,5 — 40169957 Other 2,5 — Other 40169991 Rubber-to-metal bonded parts 2,5 — 40169997 Other 2,5 — 40170000 Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber Free — ### Division: Notes ## 1 Except where the context otherwise requires, throughout the nomenclature the expression ‘rubber’ means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed. ## 2 This chapter does not cover: (a) goods of Section XI (textiles and textile articles); (b) footwear or parts thereof of Chapter 64; (c) headgear or parts thereof (including bathing caps) of Chapter 65; (d) mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber; (e) articles of Chapter 90, 92, 94 or 96; or (f) articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 4011 to 4013). ## 3 In headings 4001 to 4003 and 4005, the expression ‘primary forms’ applies only to the following forms: (a) liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions); (b) blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms. ## 4 In note 1 to this chapter and in heading 4002, the expression ‘synthetic rubber’ applies to: (a) unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 and 29 °C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one-and-a-half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by note 5(B)(2) and (3) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted; (b) thioplasts (TM); and (c) natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the abovementioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above. ## 5 (A) Headings 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with: (1) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex); (2) pigments or other colouring matter, other than those added solely for the purpose of identification; (3) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (B). (B) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material: (1) emulsifiers or anti-tack agents; (2) small amounts of breakdown products of emulsifiers; (3) very small amounts of the following: heat-sensitive agents (generally, for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally, for obtaining electropositive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives. ## 6 For the purposes of heading 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 vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading 4008. ## 8 Heading 4010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber. ## 9 In headings 4001, 4002, 4003, 4005 and 4008, the expressions ‘plates’, ‘sheets’ and ‘strip’ apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked. In heading 4008, the expressions ‘rods’ and ‘profile shapes’ apply only to such products, whether or not cut to length or surface-worked but not otherwise worked. ### Division: Additional note ## 1 Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular rubber belong to Chapter 40, even if they are: made up from woven, knitted or crocheted fabrics (other than those of heading 5906), felt or nonwovens impregnated, coated or covered with cellular rubber, or made up from unimpregnated, uncoated or uncovered woven, knitted or crocheted fabrics, felt or nonwovens and subsequently impregnated, coated or covered with cellular rubber. (Note 3(c) to Chapter 56 and note 4, last paragraph, to Chapter 59). ### 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 Conventional rate of duty (%) Supplementary unit 4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 410120 Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved 41012010 Fresh Free p/st 41012030 Wet-salted Free p/st 41012050 Dried or dry-salted Free p/st 41012080 Other Free p/st 410150 Whole hides and skins, of a weight exceeding 16 kg 41015010 Fresh Free p/st 41015030 Wet-salted Free p/st 41015050 Dried or dry-salted Free p/st 41015090 Other Free p/st 41019000 Other, including butts, bends and bellies 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 p/st 41021090 Other Free p/st Without wool on 41022100 Pickled Free p/st 41022900 Other 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 1(c) to this chapter 41032000 Of reptiles Free p/st 41033000 Of swine Free p/st 41039000 Other Free — 4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared In the wet state (including wet-blue) 410411 Full grains, unsplit; grain splits 41041110 Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2) Free p/st Other Of bovine (including buffalo) animals 41041151 Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2) Free p/st 41041159 Other Free p/st 41041190 Other 5,5 p/st 410419 Other 41041910 Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2) Free p/st Other Of bovine (including buffalo) animals 41041951 Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2) Free p/st 41041959 Other Free p/st 41041990 Other 5,5 p/st In the dry state (crust) 410441 Full grains, unsplit; grain splits Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2) 41044111 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 p/st 41044119 Other 6,5 p/st Other Of bovine (including buffalo) animals 41044151 Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2) 6,5 p/st 41044159 Other 6,5 p/st 41044190 Other 5,5 p/st 410449 Other Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2) 41044911 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 p/st 41044919 Other 6,5 p/st Other Of bovine (including buffalo) animals 41044951 Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2) 6,5 p/st 41044959 Other 6,5 p/st 41044990 Other 5,5 p/st 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 41051000 In the wet state (including wet-blue) 2 p/st 410530 In the dry state (crust) 41053010 Vegetable pre-tanned Indian hair sheep, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles Free p/st 41053090 Other 2 p/st 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared Of goats or kids 41062100 In the wet state (including wet-blue) 2 p/st 410622 In the dry state (crust) 41062210 Vegetable pre-tanned Indian goat or kid, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles Free p/st 41062290 Other 2 p/st Of swine 41063100 In the wet state (including wet-blue) 2 p/st 41063200 In the dry state (crust) 2 p/st 410640 Of reptiles 41064010 Vegetable pre-tanned Free p/st 41064090 Other 2 p/st Other 41069100 In the wet state (including wet-blue) 2 — 41069200 In the dry state (crust) 2 p/st 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 Whole hides and skins 410711 Full grains, unsplit Bovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m2) 41071111 Boxcalf 6,5 m2 41071119 Other 6,5 m2 41071190 Other 6,5 m2 410712 Grain splits Bovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m2) 41071211 Boxcalf 6,5 m2 41071219 Other 6,5 m2 Other 41071291 Bovine (including buffalo) leather 5,5 m2 41071299 Equine leather 6,5 m2 410719 Other 41071910 Bovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m2) 6,5 m2 41071990 Other 6,5 m2 Other, including sides 410791 Full grains, unsplit 41079110 Sole leather 6,5 — 41079190 Other 6,5 m2 410792 Grain splits 41079210 Bovine (including buffalo) leather 5,5 m2 41079290 Equine leather 6,5 m2 410799 Other 41079910 Bovine (including buffalo) leather 6,5 m2 41079990 Equine leather 6,5 m2 4108 4109 4110 4111 41120000 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 3,5 m2 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 41131000 Of goats or kids 3,5 m2 41132000 Of swine 2 m2 41133000 Of reptiles 2 m2 41139000 Other 2 m2 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 411410 Chamois (including combination chamois) leather 41141010 Of sheep or lambs 2,5 p/st 41141090 Of other animals 2,5 p/st 41142000 Patent leather and patent laminated leather; metallised leather 2,5 m2 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 41151000 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls 2,5 — 41152000 Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour Free — ### Division: Notes ## 1 This chapter does not cover: (a) parings or similar waste, of raw hides or skins (heading 0511); (b) birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; or (c) hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs. ## 2 (A) Headings 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 4101 to 4103, as the case may be). (B) For the purposes of headings 4104 to 4106, the term ‘crust’ includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying. ## 3 Throughout the nomenclature, the expression ‘composition leather’ means only substances of the kind referred to in heading 4115. ## 42 ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT) CN code Description Conventional rate of duty (%) Supplementary unit 42010000 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of any material 2,7 — 4202 Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers 420211 With outer surface of leather or of composition leather 42021110 Executive-cases, briefcases, school satchels and similar containers 3 p/st 42021190 Other 3 — 420212 With outer surface of plastics or of textile materials In the form of plastic sheeting 42021211 Executive-cases, briefcases, school satchels and similar containers 9,7 p/st 42021219 Other 9,7 — 42021250 Of moulded plastic material 5,2 — Of other materials, including vulcanised fibre 42021291 Executive-cases, briefcases, school satchels and similar containers 3,7 p/st 42021299 Other 3,7 — 420219 Other 42021910 Of aluminium 5,7 — 42021990 Of other materials 3,7 — Handbags, whether or not with shoulder strap, including those without handle 42022100 With outer surface of leather or of composition leather 3 p/st 420222 With outer surface of plastic sheeting or of textile materials 42022210 Of plastic sheeting 9,7 p/st 42022290 Of textile materials 3,7 p/st 42022900 Other 3,7 p/st Articles of a kind normally carried in the pocket or in the handbag 42023100 With outer surface of leather or of composition leather 3 — 420232 With outer surface of plastic sheeting or of textile materials 42023210 Of plastic sheeting 9,7 — 42023290 Of textile materials 3,7 — 42023900 Other 3,7 — Other 420291 With outer surface of leather or of composition leather 42029110 Travelling-bags, toilet bags, rucksacks and sports bags 3 — 42029180 Other 3 — 420292 With outer surface of plastic sheeting or of textile materials Of plastic sheeting 42029211 Travelling-bags, toilet bags, rucksacks and sports bags 9,7 — 42029215 Musical instrument cases 6,7 — 42029219 Other 9,7 — Of textile materials 42029291 Travelling-bags, toilet bags, rucksacks and sports bags 2,7 — 42029298 Other 2,7 — 42029900 Other 3,7 — 4203 Articles of apparel and clothing accessories, of leather or of composition leather 42031000 Articles of apparel 4 — Gloves, mittens and mitts 42032100 Specially designed for use in sports 9 pa 420329 Other 42032910 Protective for all trades 9 pa 42032990 Other 7 pa 42033000 Belts and bandoliers 5 — 42034000 Other clothing accessories 5 — 4204 420500 Other articles of leather or of composition leather Of a kind used in machinery or mechanical appliances or for other technical uses 42050011 Conveyor or transmission belts or belting 2 — 42050019 Other 3 — 42050090 Other 2,5 — 42060000 Articles of gut (other than silkworm gut), of goldbeater's skin, of bladders or of tendons 1,7 — ### Division: Notes ## 1 For the purposes of this chapter, the term ‘leather’ includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather. ## 2 This chapter does not cover: (a) sterile surgical catgut or similar sterile suture materials (heading 3006); (b) articles of apparel and clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 4303 or 4304); (c) made-up articles of netting (heading 5608); (d) articles of Chapter 64; (e) headgear or parts thereof of Chapter 65; (f) whips, riding-crops or other articles of heading 6602; (g) cuff links, bracelets or other imitation jewellery (heading 7117); (h) fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally, Section XV); (ij) strings, skins for drums or the like, or other parts of musical instruments (heading 9209); (k) articles of Chapter 94 (for example, furniture, lamps and lighting fittings); (l) articles of Chapter 95 (for example, toys, games, sports requisites); or (m) buttons, press-fasteners, snap-fasteners, press studs, button moulds or other parts of these articles, button blanks, of heading 9606. ## 3 (A) In addition to the provisions of note 2 above, heading 4202 does not cover: (a) bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923); (b) articles of plaiting materials (heading 4602). (B) Articles of headings 4202 and 4203 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings, even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71. ## 4 For the purposes of heading 4203, the expression ‘articles of apparel and clothing accessories’ applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 9113). ### Division: Additional note ## 1 For the purposes of the subheadings of heading 4202, the term ‘outer surface’ is to refer to the material of the outer surface of the container being visible to the naked eye, even where this material is the outer layer of a combination of materials which makes up the outer material of the container. ## 43 FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF CN code Description Conventional rate of duty (%) 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 4101, 4102 or 4103 43011000 Of mink, whole, with or without head, tail or paws 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 p/st 43016000 Of fox, whole, with or without head, tail or paws Free p/st 43018000 Other furskins, whole, with or without head, tail or paws Free — 43019000 Heads, tails, paws and other pieces or cuttings, suitable for furriers' use 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 4303 Whole skins, with or without head, tail or paws, not assembled 43021100 Of mink Free p/st 430219 Other 43021915 Of beaver, muskrat or fox Free p/st 43021935 Of rabbit or hare Free p/st Of seal 43021941 Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs) 2,2 p/st 43021949 Other 2,2 p/st Of sheep or lambs 43021975 Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb Free p/st 43021980 Other 2,2 p/st 43021999 Other 2,2 — 43022000 Heads, tails, paws and other pieces or cuttings, not assembled Free — 430230 Whole skins and pieces or cuttings thereof, assembled 43023010 ‘Dropped’ furskins 2,7 — Other 43023025 Of rabbit or hare 2,2 p/st Of seal 43023051 Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs) 2,2 p/st 43023055 Other 2,2 p/st 43023099 Other 2,2 — 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 or of pups of hooded seal (blue-backs) 3,7 — 43031090 Other 3,7 — 43039000 Other 3,7 — 43040000 Artificial fur and articles thereof 3,2 — ### Division: Notes ## 1 Throughout the nomenclature, references to ‘furskins’, other than to raw furskins of heading 4301, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on. ## 2 This chapter does not cover: (a) birdskins or parts of birdskins, with their feathers or down (heading 0505 or 6701); (b) raw hides or skins, with the hair or wool on, of Chapter 41 (see note 1(c) to that chapter); (c) gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 4203); (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 4303 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles. ## 4 Articles of apparel and clothing accessories (except those excluded by note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 4303 or 4304, as the case may be. ## 5 Throughout the nomenclature, the expression ‘artificial fur’ means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 5801 or 6001). ### 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 Conventional rate of duty (%) 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 — Wood in chips or particles 44012100 Coniferous Free — 44012200 Non-coniferous Free — Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 44013100 Wood pellets Free — 440139 Other 44013910 Sawdust Free — 44013990 Other Free — 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated 44021000 Of bamboo Free — 44029000 Other Free — 4403 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared 44031000 Treated with paint, stains, creosote or other preservatives Free m3 440320 Other, coniferous Spruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.) 44032011 Sawlogs Free m3 44032019 Other Free m3 Pine of the species ‘Pinus sylvestris L.’ 44032031 Sawlogs Free m3 44032039 Other Free m3 Other 44032091 Sawlogs Free m3 44032099 Other Free m3 Other, of tropical wood specified in subheading note 2 to this chapter 44034100 Dark red meranti, light red meranti and meranti bakau Free m3 440349 Other 44034910 Acajou d'Afrique, iroko and sapelli Free m3 44034935 Okoumé and sipo Free m3 44034995 Other Free m3 Other 440391 Of oak (Quercus spp.) 44039110 Sawlogs Free m3 44039190 Other Free m3 440392 Of beech (Fagus spp.) 44039210 Sawlogs Free m3 44039290 Other Free m3 440399 Other 44039910 Of poplar Free m3 44039930 Of eucalyptus Free m3 Of birch 44039951 Sawlogs Free m3 44039959 Other Free m3 44039995 Other 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 Free — 44042000 Non-coniferous Free — 44050000 Wood wool; wood flour Free — 4406 Railway or tramway sleepers (cross-ties) of wood 44061000 Not impregnated Free m3 44069000 Other Free m3 4407 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm 440710 Coniferous 44071015 Sanded; end-jointed, whether or not planed or sanded Free m3 Other Planed 44071031 Spruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.) Free m3 44071033 Pine of the species ‘Pinus sylvestris L.’ Free m3 44071038 Other Free m3 Other 44071091 Spruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.) Free m3 44071093 Pine of the species ‘Pinus sylvestris L.’ Free m3 44071098 Other Free m3 Of tropical wood specified in subheading note 2 to this chapter 440721 Mahogany (Swietenia spp.) 44072110 Sanded; end-jointed, whether or not planed or sanded 4,9 m3 Other 44072191 Planed 4 m3 44072199 Other Free m3 440722 Virola, imbuia and balsa 44072210 Sanded; end-jointed, whether or not planed or sanded 4,9 m3 Other 44072291 Planed 4 m3 44072299 Other Free m3 440725 Dark red meranti, light red meranti and meranti bakau 44072510 End-jointed, whether or not planed or sanded 4,9 m3 Other 44072530 Planed 4 m3 44072550 Sanded 4,9 m3 44072590 Other Free m3 440726 White lauan, white meranti, white seraya, yellow meranti and alan 44072610 End-jointed, whether or not planed or sanded 4,9 m3 Other 44072630 Planed 4 m3 44072650 Sanded 4,9 m3 44072690 Other Free m3 440727 Sapelli 44072710 Sanded; end-jointed, whether or not planed or sanded 4,9 m3 Other 44072791 Planed 4 m3 44072799 Other Free m3 440728 Iroko 44072810 Sanded; end-jointed, whether or not planed or sanded 4,9 m3 Other 44072891 Planed 4 m3 44072899 Other Free m3 440729 Other 44072915 End-jointed, whether or not planed or sanded 4,9 m3 Other Acajou d'Afrique, azobé, dibétou, ilomba, jelutong, jongkong, kapur, kempas, keruing, limba, makoré, mansonia, merbau, obeche, okoumé, palissandre de Rio, palissandre de Para, palissandre de Rose, ramin, sipo, teak and tiama Planed 44072920 Palissandre de Para, palissandre de Rio and palissandre de Rose 4,9 m3 44072925 Other 4 m3 44072945 Sanded 4,9 m3 44072960 Other Free m3 Other 44072983 Planed 4 m3 44072985 Sanded 4,9 m3 44072995 Other Free m3 Other 440791 Of oak (Quercus spp.) 44079115 Sanded; end-jointed, whether or not planed or sanded Free m3 Other Planed 44079131 Blocks, strips and friezes for parquet or wood block flooring, not assembled Free m2 44079139 Other Free m3 44079190 Other Free m3 44079200 Of beech (Fagus spp.) Free m3 440793 Of maple (Acer spp.) 44079310 Planed; end-jointed, whether or not planed or sanded Free m3 Other 44079391 Sanded 2,5 m3 44079399 Other Free m3 440794 Of cherry (Prunus spp.) 44079410 Planed; end-jointed, whether or not planed or sanded Free m3 Other 44079491 Sanded 2,5 m3 44079499 Other Free m3 440795 Of ash (Fraxinus spp.) 44079510 Planed; end-jointed, whether or not planed or sanded Free m3 Other 44079591 Sanded 2,5 m3 44079599 Other Free m3 440799 Other 44079927 Planed; end-jointed, whether or not planed or sanded Free m3 Other 44079940 Sanded 2,5 m3 Other 44079991 Of poplar Free m3 44079996 Of tropical wood Free m3 44079998 Other Free m3 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm 440810 Coniferous 44081015 Planed; sanded; end-jointed, whether or not planed or sanded 3 m3 Other 44081091 Small boards for the manufacture of pencils Free m3 44081098 Other 4 m3 Of tropical wood specified in subheading note 2 to this chapter 440831 Dark red meranti, light red meranti and meranti bakau 44083111 End-jointed, whether or not planed or sanded 4,9 m3 Other 44083121 Planed 4 m3 44083125 Sanded 4,9 m3 44083130 Other 6 m3 440839 Other Acajou d'Afrique, limba, mahogany (Swietenia spp.), obeche, okoumé, palissandre de Para, palissandre de Rio, palissandre de Rose, sapelli, sipo, virola and white lauan 44083915 Sanded; end-jointed, whether or not planed or sanded 4,9 m3 Other 44083921 Planed 4 m3 44083930 Other 6 m3 Other 44083955 Planed; sanded; end-jointed, whether or not planed or sanded 3 m3 Other 44083970 Small boards for the manufacture of pencils Free m3 Other 44083985 Of a thickness not exceeding 1 mm 4 m3 44083995 Of a thickness exceeding 1 mm 4 m3 440890 Other 44089015 Planed; sanded; end-jointed, whether or not planed or sanded 3 m3 Other 44089035 Small boards for the manufacture of pencils Free m3 Other 44089085 Of a thickness not exceeding 1 mm 4 m3 44089095 Of a thickness exceeding 1 mm 4 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, ends or faces, whether or not planed, sanded or end-jointed 440910 Coniferous 44091011 Mouldings for frames for paintings, photographs, mirrors or similar objects Free m 44091018 Other Free — Non-coniferous 44092100 Of bamboo Free — 440929 Other 44092910 Mouldings for frames for paintings, photographs, mirrors or similar objects Free m Other 44092991 Blocks, strips and friezes for parquet or wood block flooring, not assembled Free m2 44092999 Other Free — 4410 Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances Of wood 441011 Particle board 44101110 Unworked or not further worked than sanded 7 m3 44101130 Surface-covered with melamine-impregnated paper 7 m3 44101150 Surface-covered with decorative laminates of plastics 7 m3 44101190 Other 7 m3 441012 Oriented strand board (OSB) 44101210 Unworked or not further worked than sanded 7 m3 44101290 Other 7 m3 44101900 Other 7 m3 44109000 Other 7 m3 4411 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances Medium density fibreboard (MDF) 441112 Of a thickness not exceeding 5 mm 44111210 Not mechanically worked or surface covered 7 m3 44111290 Other 7 m3 441113 Of a thickness exceeding 5 mm but not exceeding 9 mm 44111310 Not mechanically worked or surface covered 7 m3 44111390 Other 7 m3 441114 Of a thickness exceeding 9 mm 44111410 Not mechanically worked or surface covered 7 m3 44111490 Other 7 m3 Other 441192 Of a density exceeding 0,8 g/cm3 44119210 Not mechanically worked or surface covered 7 m3 44119290 Other 7 m3 441193 Of a density exceeding 0,5 g/cm3 but not exceeding 0,8 g/cm3 44119310 Not mechanically worked or surface covered 7 m3 44119390 Other 7 m3 441194 Of a density not exceeding 0,5 g/cm3 44119410 Not mechanically worked or surface covered 7 m3 44119490 Other 7 m3 4412 Plywood, veneered panels and similar laminated wood 44121000 Of bamboo 10 m3 Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness 441231 With at least one outer ply of tropical wood specified in subheading note 2 to this chapter 44123110 Of acajou d'Afrique, dark red meranti, light red meranti, limba, mahogany (Swietenia spp.), obeche, okoumé, palissandre de Para, palissandre de Rio, palissandre de Rose, sapelli, sipo, virola or white lauan 10 m3 44123190 Other 7 m3 441232 Other, with at least one outer ply of non-coniferous wood 44123210 Of alder, ash, beech, birch, cherry, chestnut, elm, hickory, hornbeam, horse chestnut, lime, maple, oak, plane tree, poplar, robinia, walnut or yellow poplar 7 m3 44123290 Other 7 m3 44123900 Other 7 m3 Other 441294 Blockboard, laminboard and battenboard 44129410 With at least one outer ply of non-coniferous wood 10 m3 44129490 Other 6 m3 441299 Other 44129930 Containing at least one layer of particle board 6 m3 Other With at least one outer ply of non-coniferous wood 44129940 Of alder, ash, beech, birch, cherry, chestnut, elm, hickory, hornbeam, horse chestnut, lime, maple, oak, plane tree, poplar, robinia, walnut or yellow poplar 10 m3 44129950 Other 10 m3 44129985 Other 10 m3 44130000 Densified wood, in blocks, plates, strips or profile shapes Free m3 441400 Wooden frames for paintings, photographs, mirrors or similar objects 44140010 Of tropical wood specified in additional note 2 to this chapter 5,1 — 44140090 Of other wood Free — 4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood 441510 Cases, boxes, crates, drums and similar packings; cable-drums 44151010 Cases, boxes, crates, drums and similar packings 4 — 44151090 Cable-drums 3 — 441520 Pallets, box pallets and other load boards; pallet collars 44152020 Flat pallets; pallet collars 3 p/st 44152090 Other 4 — 44160000 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves Free — 44170000 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood Free — 4418 Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 441810 Windows, French windows and their frames 44181010 Of tropical wood specified in additional note 2 to this chapter 3 p/st 44181050 Coniferous 3 p/st 44181090 Of other wood 3 p/st 441820 Doors and their frames and thresholds 44182010 Of tropical wood specified in additional note 2 to this chapter 6 p/st 44182050 Coniferous Free p/st 44182080 Of other wood Free p/st 44184000 Shuttering for concrete constructional work Free — 44185000 Shingles and shakes Free — 44186000 Posts and beams Free — Assembled flooring panels 44187100 For mosaic floors 3 m2 44187200 Other, multilayer Free m2 44187900 Other Free m2 441890 Other 44189010 Glue-laminated timber Free — 44189080 Other Free — 441900 Tableware and kitchenware, of wood 44190010 Of tropical wood specified in additional note 2 to this chapter 3 — 44190090 Of other wood Free — 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 specified in additional note 2 to this chapter 6 — 44201019 Of other wood Free — 442090 Other 44209010 Wood marquetry and inlaid wood 4 m3 Other 44209091 Of tropical wood specified in additional note 2 to this chapter 6 — 44209099 Other Free — 4421 Other articles of wood 44211000 Clothes hangers Free p/st 442190 Other 44219091 Of fibreboard 4 — 44219098 Other Free — ### 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 1211); (b) bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 1401); (c) wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404); (d) activated charcoal (heading 3802); (e) articles of heading 4202; (f) goods of Chapter 46; (g) footwear or parts thereof of Chapter 64; (h) goods of Chapter 66 (for example, umbrellas and walking sticks and parts thereof); (ij) goods of heading 6808; (k) imitation jewellery of heading 7117; (l) goods of Section XVI or XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares); (m) goods of Section XVIII (for example, clock cases and musical instruments and parts thereof); (n) parts of firearms (heading 9305); (o) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings); (p) articles of Chapter 95 (for example, toys, games, sports requisites); (q) articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood, for articles of heading 9603; or (r) articles of Chapter 97 (for example, works of art). ## 2 In this chapter, the expression ‘densified wood’ means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies. ## 3 Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood. ## 4 Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation, provided it does not give them the character of articles of other headings. ## 5 Heading 4417 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in note 1 to Chapter 82. ## 6 Subject to note 1 above and except where the context otherwise requires, any reference to ‘wood’ in a heading of this chapter applies also to bamboos and other materials of a woody nature. ### Division: Subheading notes ## 1 For the purposes of subheading 4401 31, the expression ‘wood pellets’ means by-products, such as cutter shavings, sawdust or chips, of the mechanical wood-processing industry, furniture-making industry or other wood-transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm. ## 2 For the purposes of subheadings 4403 41 to 4403 49, 4407 21 to 4407 29, 4408 31 to 4408 39 and 4412 31, the expression ‘tropical wood’ means one of the following types of wood: abura, acajou d'Afrique, afrormosia, ako, alan, andiroba, aningré, avodiré, azobé, balau, balsa, bossé clair, bossé foncé, cativo, cedro, dabema, dark red meranti, dibétou, doussié, framiré, freijo, fromager, fuma, geronggang, ilomba, imbuia, ipé, iroko, jaboty, jelutong, jequitiba, jongkong, kapur, kempas, keruing, kosipo, kotibé, koto, light red meranti, limba, louro, maçaranduba, mahogany, makoré, mandioqueira, mansonia, mengkulang, meranti bakau, merawan, merbau, merpauh, mersawa, moabi, niangon, nyatoh, obeche, okoumé, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de Guatemala, palissandre de Para, palissandre de Rio, palissandre de Rose, pau Amarelo, pau marfim, pulai, punah, quaruba, ramin, sapelli, saqui-saqui, sepetir, sipo, sucupira, suren, tauari, teak, tiama, tola, virola, white lauan, white meranti, white seraya, yellow meranti. ### Division: Additional notes ## 1 For the purposes of heading 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 10 10, 4418 20 10, 4419 00 10, 4420 10 11 and 4420 90 91, ‘tropical wood’ means the following tropical woods: acajou d'Afrique, alan, azobé, balsa, dark red meranti, dibétou, ilomba, imbuia, iroko, jelutong, jongkong, kapur, kempas, keruing, light red meranti, limba, mahogany (Swietenia spp.), makoré, mansonia, meranti bakau, merbau, obeche, okoumé, palissandre de Para, palissandre de Rio, palissandre de Rose, ramin, sapelli, sipo, teak, tiama, virola, white lauan, white meranti, white seraya and yellow meranti. ## 45 CORK AND ARTICLES OF CORK CN code Description Conventional rate of duty (%) Supplementary unit 4501 Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork 45011000 Natural cork, raw or simply prepared Free — 45019000 Other Free — 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) Free — 4503 Articles of natural cork 450310 Corks and stoppers 45031010 Cylindrical 4,7 — 45031090 Other 4,7 — 45039000 Other 4,7 — 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 4,7 — 45041019 Other 4,7 — Other 45041091 With a binding substance 4,7 — 45041099 Other 4,7 — 450490 Other 45049020 Corks and stoppers 4,7 — 45049080 Other 4,7 — ### 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 Conventional rate of duty (%) 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) Mats, matting and screens of vegetable materials 460121 Of bamboo 46012110 Of plaits or similar products of plaiting materials 3,7 — 46012190 Other 2,2 — 460122 Of rattan 46012210 Of plaits or similar products of plaiting materials 3,7 — 46012290 Other 2,2 — 460129 Other 46012910 Of plaits or similar products of plaiting materials 3,7 — 46012990 Other 2,2 — Other 460192 Of bamboo 46019205 Plaits and similar products of plaiting materials, whether or not assembled into strips Free — Other 46019210 Of plaits or similar products of plaiting materials 3,7 — 46019290 Other 2,2 — 460193 Of rattan 46019305 Plaits and similar products of plaiting materials, whether or not assembled into strips Free — Other 46019310 Of plaits or similar products of plaiting materials 3,7 — 46019390 Other 2,2 — 460194 Of other vegetable materials 46019405 Plaits and similar products of plaiting materials, whether or not assembled into strips Free — Other 46019410 Of plaits or similar products of plaiting materials 3,7 — 46019490 Other 2,2 — 460199 Other 46019905 Plaits and similar products of plaiting materials, whether or not assembled into strips 1,7 — Other 46019910 Of plaits or similar products of plaiting materials 4,7 — 46019990 Other 2,7 — 4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah Of vegetable materials 46021100 Of bamboo 3,7 — 46021200 Of rattan 3,7 — 460219 Other 46021910 Straw envelopes for bottles 1,7 — 46021990 Other 3,7 — 46029000 Other 4,7 — ### 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, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54. ## 2 This chapter does not cover: (a) wallcoverings of heading 4814; (b) twine, cordage, ropes or cables, plaited or not (heading 5607); (c) footwear or headgear or parts thereof of Chapter 64 or 65; (d) vehicles or bodies for vehicles of basketware (Chapter 87); or (e) articles of Chapter 94 (for example, furniture, lamps and lighting fittings). ## 3 For the purposes of heading 4601, the expression ‘plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands’ means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials. ### Section X: PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF ## 47 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD CN code Description Conventional rate of duty (%) Supplementary unit 470100 Mechanical wood pulp 47010010 Thermo-mechanical wood pulp Free kg 90 % sdt 47010090 Other Free kg 90 % sdt 47020000 Chemical wood pulp, dissolving grades Free kg 90 % sdt 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades Unbleached 47031100 Coniferous Free kg 90 % sdt 47031900 Non-coniferous Free kg 90 % sdt Semi-bleached or bleached 47032100 Coniferous Free kg 90 % sdt 47032900 Non-coniferous Free kg 90 % sdt 4704 Chemical wood pulp, sulphite, other than dissolving grades Unbleached 47041100 Coniferous Free kg 90 % sdt 47041900 Non-coniferous Free kg 90 % sdt Semi-bleached or bleached 47042100 Coniferous Free kg 90 % sdt 47042900 Non-coniferous Free kg 90 % sdt 47050000 Wood pulp obtained by a combination of mechanical and chemical pulping processes Free kg 90 % sdt 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material 47061000 Cotton linters pulp Free — 47062000 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard Free kg 90 % sdt 47063000 Other, of bamboo Free kg 90 % sdt Other 47069100 Mechanical Free kg 90 % sdt 47069200 Chemical Free kg 90 % sdt 47069300 Obtained by a combination of mechanical and chemical processes Free kg 90 % sdt 4707 Recovered (waste and scrap) paper or paperboard 47071000 Unbleached kraft paper or paperboard or corrugated paper or paperboard Free — 47072000 Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass Free — 470730 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 — 47073090 Other Free — 470790 Other, including unsorted waste and scrap 47079010 Unsorted Free — 47079090 Sorted Free — ### Division: Note ## 1 For the purposes of heading 4702, the expression ‘chemical wood pulp, dissolving grades’ means chemical wood pulp having by weight an insoluble fraction of 92 % or more for soda or sulphate wood pulp or of 88 % or more for sulphite wood pulp after one hour in a caustic soda solution containing 18 % sodium hydroxide (NaOH) at 20 °C, 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 Conventional rate of duty (%) Supplementary unit 48010000 Newsprint, in rolls or sheets Free — 4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; handmade paper and paperboard 48021000 Handmade paper and paperboard Free — 48022000 Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard Free — 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 Free — 48024090 Other Free — Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres 48025400 Weighing less than 40 g/m2 Free — 480255 Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls 48025515 Weighing 40 g/m2 or more but less than 60 g/m2 Free — 48025525 Weighing 60 g/m2 or more but less than 75 g/m2 Free — 48025530 Weighing 75 g/m2 or more but less than 80 g/m2 Free — 48025590 Weighing 80 g/m2 or more Free — 480256 Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state 48025620 With one side measuring 297 mm and the other side measuring 210 mm (A4 format) Free — 48025680 Other Free — 48025700 Other, weighing 40 g/m2 or more but not more than 150 g/m2 Free — 480258 Weighing more than 150 g/m2 48025810 In rolls Free — 48025890 Other Free — Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process 480261 In rolls 48026115 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 Free — 48026180 Other Free — 48026200 In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state Free — 48026900 Other Free — 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 or sheets 48030010 Cellulose wadding Free — Creped paper and webs of cellulose fibres (tissues), weighing, per ply 48030031 Not more than 25 g/m2 Free — 48030039 More than 25 g/m2 Free — 48030090 Other Free — 4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 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 Free — 48041115 Weighing 150 g/m2 or more but less than 175 g/m2 Free — 48041119 Weighing 175 g/m2 or more Free — 48041190 Other Free — 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 48041912 Less than 175 g Free — 48041919 175 g or more Free — 48041930 Other Free — 48041990 Other Free — 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 Free — 48042190 Other Free — 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 Free — 48042990 Other Free — Other kraft paper and paperboard weighing 150 g/m2 or less 480431 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 48043151 Kraft electro-technical insulating paper Free — 48043158 Other Free — 48043180 Other Free — 480439 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 Free — 48043958 Other Free — 48043980 Other Free — Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2 480441 Unbleached 48044191 Saturating kraft Free — 48044198 Other Free — 48044200 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 Free — 48044900 Other Free — Other kraft paper and paperboard weighing 225 g/m2 or more 48045100 Unbleached Free — 48045200 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 Free — 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 Free — 48045990 Other Free — 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter Fluting paper 48051100 Semi-chemical fluting paper Free — 48051200 Straw fluting paper Free — 480519 Other 48051910 Wellenstoff Free — 48051990 Other Free — Testliner (recycled liner board) 48052400 Weighing 150 g/m2 or less Free — 48052500 Weighing more than 150 g/m2 Free — 48053000 Sulphite wrapping paper Free — 48054000 Filter paper and paperboard Free — 48055000 Felt paper and paperboard Free — Other 48059100 Weighing 150 g/m2 or less Free — 48059200 Weighing more than 150 g/m2 but less than 225 g/m2 Free — 480593 Weighing 225 g/m2 or more 48059320 Made from recovered paper Free — 48059380 Other Free — 4806 Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets 48061000 Vegetable parchment Free — 48062000 Greaseproof papers Free — 48063000 Tracing papers Free — 480640 Glassine and other glazed transparent or translucent papers 48064010 Glassine papers Free — 48064090 Other Free — 480700 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 48070030 Made from recovered paper, whether or not covered with paper Free — 48070080 Other Free — 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 48081000 Corrugated paper and paperboard, whether or not perforated Free — 48084000 Kraft paper, creped or crinkled, whether or not embossed or perforated Free — 48089000 Other Free — 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 or sheets 48092000 Self-copy paper Free — 48099000 Other Free — 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 rectangular (including square) sheets, of any size Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres 48101300 In rolls Free — 48101400 In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state Free — 48101900 Other Free — Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process 48102200 Lightweight coated paper Free — 481029 Other 48102930 In rolls Free — 48102980 Other Free — 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 Free — 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 Free — 48103290 Other Free — 48103900 Other Free — Other paper and paperboard 481092 Multi-ply 48109210 Each layer bleached Free — 48109230 With only one outer layer bleached Free — 48109290 Other Free — 481099 Other 48109910 Bleached paper and paperboard, coated with kaolin Free — 48109980 Other Free — 4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 48111000 Tarred, bituminised or asphalted paper and paperboard Free — Gummed or adhesive paper and paperboard 481141 Self-adhesive 48114120 Of a width not exceeding 10 cm, the coating of which consists of unvulcanised natural or synthetic rubber Free — 48114190 Other Free — 48114900 Other Free — Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives) 48115100 Bleached, weighing more than 150 g/m2 Free — 48115900 Other Free — 48116000 Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol Free — 48119000 Other paper, paperboard, cellulose wadding and webs of cellulose fibres Free — 48120000 Filter blocks, slabs and plates, of paper pulp Free — 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 Free — 48132000 In rolls of a width not exceeding 5 cm Free — 481390 Other 48139010 In rolls of a width exceeding 5 cm but not exceeding 15 cm Free — 48139090 Other Free — 4814 Wallpaper and similar wallcoverings; window transparencies of paper 48142000 Wallpaper and similar wallcoverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics Free — 481490 Other 48149010 Wallpaper and similar wallcoverings, consisting of grained, embossed, surface-coloured, design-printed or otherwise surface-decorated paper, coated or covered with transparent protective plastics Free — 48149070 Other Free — 4815 4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes 48162000 Self-copy paper Free — 48169000 Other Free — 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 Free — 48172000 Letter cards, plain postcards and correspondence cards Free — 48173000 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery Free — 4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bedsheets 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 Free — 48181090 Weighing, per ply, more than 25 g/m2 Free — 481820 Handkerchiefs, cleansing or facial tissues and towels 48182010 Handkerchiefs and cleansing or facial tissues Free — Hand towels 48182091 In rolls Free — 48182099 Other Free — 48183000 Tablecloths and serviettes Free — 48185000 Articles of apparel and clothing accessories Free — 481890 Other 48189010 Articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale Free — 48189090 Other Free — 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 Free — 48192000 Folding cartons, boxes and cases, of non-corrugated paper or paperboard Free — 48193000 Sacks and bags, having a base of a width of 40 cm or more Free — 48194000 Other sacks and bags, including cones Free — 48195000 Other packing containers, including record sleeves Free — 48196000 Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like Free — 4820 Registers, account books, notebooks, 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, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles 48201010 Registers, account books, order books and receipt books Free — 48201030 Notebooks, letter pads and memorandum pads Free — 48201050 Diaries Free — 48201090 Other Free — 48202000 Exercise books Free — 48203000 Binders (other than book covers), folders and file covers Free — 48204000 Manifold business forms and interleaved carbon sets Free — 48205000 Albums for samples or for collections Free — 48209000 Other Free — 4821 Paper or paperboard labels of all kinds, whether or not printed 482110 Printed 48211010 Self-adhesive Free — 48211090 Other Free — 482190 Other 48219010 Self-adhesive Free — 48219090 Other Free — 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 Free — 48229000 Other Free — 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 48232000 Filter paper and paperboard Free — 48234000 Rolls, sheets and dials, printed for self-recording apparatus Free — Trays, dishes, plates, cups and the like, of paper or paperboard 48236100 Of bamboo Free — 482369 Other 48236910 Trays, dishes and plates Free — 48236990 Other Free — 482370 Moulded or pressed articles of paper pulp 48237010 Moulded trays and boxes for packing eggs Free — 48237090 Other Free — 482390 Other 48239040 Paper and paperboard, of a kind used for writing, printing or other graphic purposes Free — 48239085 Other Free — ### Division: Notes ## 1 For the purposes of this chapter, except where the context otherwise requires, a reference to ‘paper’ includes references to paperboard (irrespective of thickness or weight per m2). ## 2 This chapter does not cover: (a) articles of Chapter 30; (b) stamping foils of heading 3212; (c) perfumed papers or papers impregnated or coated with cosmetics (Chapter 33); (d) paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 3401) or with polishes, creams or similar preparations (heading 3405); (e) sensitised paper or paperboard of headings 3701 to 3704; (f) paper impregnated with diagnostic or laboratory reagents (heading 3822); (g) paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wallcoverings of heading 4814 (Chapter 39); (h) articles of heading 4202 (for example, travel goods); (ij) articles of Chapter 46 (manufactures of plaiting material); (k) paper yarn or textile articles of paper yarn (Section XI); (l) articles of Chapter 64 or 65; (m) abrasive paper or paperboard (heading 6805) or paper- or paperboard-backed mica (heading 6814) (paper and paperboard coated with mica powder are, however, to be classified in this chapter); (n) metal foil backed with paper or paperboard (generally Section XIV or XV); (o) articles of heading 9209; (p) articles of Chapter 95 (for example, toys, games, sports requisites); or (q) articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies). ## 3 Subject to the provisions of note 7, headings 4801 to 4805 include paper and paperboard which have been subjected to calendering, supercalendering, glazing or similar finishing, false watermarking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed. ## 4 In this chapter, the expression ‘newsprint’ means uncoated paper of a kind used for the printing of newspapers, of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2,5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2. ## 5 For the purposes of heading 4802, the expressions ‘paper and paperboard, of a kind used for writing, printing or other graphic purposes’ and ‘non-perforated punchcards and punch-tape paper’ mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria: For paper or paperboard weighing not more than 150 g/m2: (a) containing 10 % or more of fibres obtained by a mechanical or chemi-mechanical process, and (1) weighing not more than 80 g/m2; or (2) coloured throughout the mass; or (b) containing more than 8 % ash, and (1) weighing not more than 80 g/m2; or (2) coloured throughout the mass; or (c) containing more than 3 % ash and having a brightness of 60 % or more; or (d) containing more than 3 % but not more than 8 % ash, having a brightness less than 60 %, and a burst index equal to or less than 2,5 kPa·m2/g; or (e) containing 3 % ash or less, having a brightness of 60 % or more and a burst index equal to or less than 2,5 kPa·m2/g. For paper or paperboard weighing more than 150 g/m2: (a) coloured throughout the mass; or (b) having a brightness of 60 % or more, and (1) a caliper of 225 micrometres (microns) or less; or (2) a caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3 %; or (c) having a brightness of less than 60 %, a caliper of 254 micrometres (microns) or less and an ash content of more than 8 %. Heading 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard. ## 6 In this chapter, ‘kraft paper and paperboard’ means paper and paperboard of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes. ## 7 Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in the nomenclature. ## 8 Headings 4801 and 4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres: (a) in strips or rolls of a width exceeding 36 cm; or (b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state. ## 9 For the purposes of heading 4814, the expression ‘wallpaper and similar wallcoverings’ 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: (1) grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics; (2) with an uneven surface resulting from the incorporation of particles of wood, straw, etc.; (3) coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or (4) 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) wallcoverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall. Products on a base of paper or paperboard, suitable for use both as floor coverings and as wallcoverings, are to be classified in heading 4823. ## 10 Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated. ## 11 Heading 4823 applies, inter alia, to perforated paper or paperboard cards for jacquard or similar machines and paper lace. ## 12 Except for the goods of heading 4814 or 4821, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods fall in Chapter 49. ### 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 3,7 kPa·m2/g and a stretch factor of more than 4,5 % in the cross direction and of more than 2 % in the machine direction; (b) having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight: Weight (g/m2) Minimum tear (mN) Minimum tensile (kN/m) Machine direction Machine direction plus cross direction Cross direction Machine direction plus cross direction 60 700 1 510 1,9 6 70 830 1 790 2,3 7,2 80 965 2 070 2,8 8,3 100 1 230 2 635 3,7 10,6 115 1 425 3 060 4,4 12,3 ## 3 For the purposes of subheading 4805 11, ‘semi-chemical fluting paper’ means paper, in rolls, of which not less than 65 % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1,8 newtons/g/m2 at 50 % relative humidity, at 23 °C. ## 4 Subheading 4805 12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical pulping processes, weighing 130 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1,4 newtons/g/m2 at 50 % relative humidity, at 23 °C. ## 5 Subheadings 4805 24 and 4805 25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa·m2/g. ## 6 For the purposes of subheading 4805 30, ‘sulphite wrapping paper’ means machine-glazed paper, of which more than 40 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8 % and having a Mullen burst index of not less than 1,47 kPa·m2/g. ## 7 For the purposes of subheading 4810 22, ‘lightweight 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. ## 49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS CN code Description Conventional rate of duty (%) 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 — Other 49019100 Dictionaries and encyclopaedias, and serial instalments thereof Free — 49019900 Other Free — 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material 49021000 Appearing at least four times a week Free — 49029000 Other Free — 49030000 Children's picture, drawing or colouring books Free — 49040000 Music, printed or in manuscript, whether or not bound or illustrated Free — 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed 49051000 Globes Free — Other 49059100 In book form Free — 49059900 Other Free — 49060000 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing Free — 490700 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title 49070010 Postage, revenue and similar stamps Free — 49070030 Banknotes Free — 49070090 Other Free — 4908 Transfers (decalcomanias) 49081000 Transfers (decalcomanias), vitrifiable Free — 49089000 Other Free — 49090000 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings Free — 49100000 Calendars of any kind, printed, including calendar blocks Free — 4911 Other printed matter, including printed pictures and photographs 491110 Trade advertising material, commercial catalogues and the like 49111010 Commercial catalogues Free — 49111090 Other Free — Other 49119100 Pictures, designs and photographs Free — 49119900 Other Free — ### 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 9023); (c) playing cards or other goods of Chapter 95; or (d) original engravings, prints or lithographs (heading 9702), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading 9704, antiques of an age exceeding 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 an automatic data-processing machine, embossed, photographed, photocopied, thermocopied or typewritten. ## 3 Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading 4901, whether or not containing advertising material. ## 4 Heading 4901 also covers: (a) a collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes; (b) a pictorial supplement accompanying, and subsidiary to, a bound volume; and (c) printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding. However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading 4911. ## 5 Subject to note 3 to this chapter, heading 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, yearbooks published by trade associations, tourist propaganda). Such publications are to be classified in heading 4911. ## 6 For the purposes of heading 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 0502); horsehair or horsehair waste (heading 0511); (b) human hair or articles of human hair (heading 0501, 6703 or 6704), except straining cloth of a kind commonly used in oil-presses or the like (heading 5911); (c) cotton linters or other vegetable materials of Chapter 14; (d) asbestos of heading 2524 or articles of asbestos or other products of heading 6812 or 6813; (e) articles of heading 3005 or 3006; yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 3306; (f) sensitised textiles of headings 3701 to 3704; (g) monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46); (h) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39; (ij) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40; (k) hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 4303 or 4304; (l) articles of textile materials of heading 4201 or 4202; (m) products 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) hairnets or other headgear or parts thereof of Chapter 65; (p) goods of Chapter 67; (q) abrasive-coated textile material (heading 6805) and also carbon fibres or articles of carbon fibres of heading 6815; (r) glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70); (s) articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings); (t) articles of Chapter 95 (for example, toys, games, sports requisites and nets); (u) articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies); or (v) articles of Chapter 97. ## 2 (A) Goods classifiable in Chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. (B) For the purposes of the above rule: (a) gimped horsehair yarn (heading 5110) and metallised yarn (heading 5605) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material; (b) the choice of 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: (1) polished or glazed, measuring 1 429 decitex or more; or (2) 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 5006, and monofilaments of Chapter 54; (d) metallised yarn of heading 5605; yarn reinforced with metal thread is subject to paragraph (A)(f) above; and (e) chenille yarn, gimped yarn and loop wale-yarn of heading 5606. ## 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: (1) 85 g in the case of silk, waste silk or man-made filament yarn; or (2) 125 g in other cases; (b) in balls, hanks or skeins of a weight not exceeding: (1) 85 g in the case of man-made filament yarn of less than 3 000 decitex, silk or silk waste; (2) 125 g in the case of all other yarns of less than 2 000 decitex; or (3) 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: (1) 85 g in the case of silk, waste silk or man-made filament yarn; or (2) 125 g in other cases. (B) Exceptions: (a) single yarn of any textile material, except: (1) single yarn of wool or fine animal hair, unbleached; and (2) 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: (1) of silk or waste silk, however put up; or (2) 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: (1) in cross-reeled hanks or skeins; or (2) put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms). ## 5 For the purposes of headings 5204, 5401 and 5508, the expression ‘sewing thread’ means multiple (folded) or cabled yarn: (a) put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1 000 grams; (b) dressed for use as sewing thread; and (c) with a final ‘Z’ twist. ## 6 For the purposes of this section, the expression ‘high-tenacity yarn’ means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following: — single yarn of nylon or other polyamides, or of polyesters: 60 cN/tex, — multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters: 53 cN/tex, — single, multiple (folded) or cabled yarn of viscose rayon: 27 cN/tex. ## 7 For the purposes of this section, the expression ‘made up’ means: (a) cut otherwise than into squares or rectangles; (b) produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets); (c) cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means; (d) hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means; (e) cut to size and having undergone a process of drawn thread work; (f) assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); (g) knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length. ## 8 For the purposes of Chapters 50 to 60: (a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of note 7 above; and (b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59. ## 9 The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding. ## 10 Elastic products consisting of textile materials combined with rubber threads are classified in this section. ## 11 For the purposes of this section, the expression ‘impregnated’ includes ‘dipped’. ## 12 For the purposes of this section, the expression ‘polyamides’ includes ‘aramids’. ## 13 For the purposes of this section and, where applicable, throughout the nomenclature, the expression ‘elastomeric yarn’ means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length. ## 14 Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings, even if put up in sets for retail sale. For the purposes of this note, the expression ‘textile garments’ means garments of headings 6101 to 6114 and headings 6201 to 6211. ### Division: Subheading notes ## 1 In this section and, where applicable, throughout the nomenclature, the following expressions have the meanings hereby assigned to them: (a) ‘Unbleached yarn’: Yarn which: (1) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or (2) is of indeterminate colour (grey yarn), manufactured from garnetted stock. Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide). (b) ‘Bleached yarn’: Yarn which: (1) 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; (2) consists of a mixture of unbleached and bleached fibres; or (3) is multiple (folded) or cabled and consists of unbleached and bleached yarns. (c) ‘Coloured (dyed or printed) yarn’: Yarn which: (1) 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; (2) 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; (3) is obtained from slivers or rovings which have been printed; or (4) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn. The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54. (d) ‘Unbleached woven fabric’: Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye. (e) ‘Bleached woven fabric’: Woven fabric which: (1) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece; (2) consists of bleached yarn; or (3) consists of unbleached and bleached yarn. (f) ‘Dyed woven fabric’: Woven fabric which: (1) 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 (2) consists of coloured yarn of a single uniform colour. (g) ‘Woven fabric of yarns of different colours’: Woven fabric (other than printed woven fabric) which: (1) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres); (2) consists of unbleached or bleached yarn and coloured yarn; or (3) consists of marl or mixture yarns. (In all cases, the yarn used in selvedges and piece ends is not taken into consideration.) (h) ‘Printed woven fabric’: Woven fabric which has been printed in the piece, whether or not made from yarns of different colours. (The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.) The process of mercerisation does not affect the classification of yarns or fabrics within the above categories. The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics. (ij) ‘Plain weave’: A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft. ## 2 (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of Chapters 50 to 55 or of heading 5809 consisting of the same textile materials. (B) For the application of this rule: (a) where appropriate, only the part which determines the classification under interpretative rule 3 shall be taken into account; (b) in the case of textile products consisting of a ground fabric and a pile or looped surface, no account shall be taken of the ground fabric; (c) in the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone. ## 50 SILK CN code Description Conventional rate of duty (%) Supplementary unit 50010000 Silkworm cocoons suitable for reeling Free — 50020000 Raw silk (not thrown) Free — 50030000 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock) Free — 500400 Silk yarn (other than yarn spun from silk waste) not put up for retail sale 50040010 Unbleached, scoured or bleached 4 — 50040090 Other 4 — 500500 Yarn spun from silk waste, not put up for retail sale 50050010 Unbleached, scoured or bleached 2,9 — 50050090 Other 2,9 — 500600 Silk yarn and yarn spun from silk waste, put up for retail sale; silkworm gut 50060010 Silk yarn 5 — 50060090 Yarn spun from noil or other silk waste; silkworm gut 2,9 — 5007 Woven fabrics of silk or of silk waste 50071000 Fabrics of noil silk 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 6,9 m2 50072019 Other 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 5,3 m2 Other 50072031 Plain-woven 7,5 m2 50072039 Other 7,5 m2 Other 50072041 Diaphanous fabrics (open weave) 7,2 m2 Other 50072051 Unbleached, scoured or bleached 7,2 m2 50072059 Dyed 7,2 m2 Of yarns of different colours 50072061 Of a width exceeding 57 cm but not exceeding 75 cm 7,2 m2 50072069 Other 7,2 m2 50072071 Printed 7,2 m2 500790 Other fabrics 50079010 Unbleached, scoured or bleached 6,9 m2 50079030 Dyed 6,9 m2 50079050 Of yarns of different colours 6,9 m2 50079090 Printed 6,9 m2 ## 51 WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC CN code Description Conventional rate of duty (%) Supplementary unit 5101 Wool, not carded or combed Greasy, including fleece-washed wool 51011100 Shorn wool Free — 51011900 Other Free — Degreased, not carbonised 51012100 Shorn wool Free — 51012900 Other Free — 51013000 Carbonised Free — 5102 Fine or coarse animal hair, not carded or combed Fine animal hair 51021100 Of Kashmir (cashmere) goats Free — 510219 Other 51021910 Of angora rabbit Free — 51021930 Of alpaca, llama or vicuna Free — 51021940 Of camel (including dromedary) or yak, or of angora, Tibetan or similar goats Free — 51021990 Of rabbit (other than angora rabbit), hare, beaver, nutria or muskrat Free — 51022000 Coarse animal hair 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 carbonised Free — 51031090 Carbonised Free — 51032000 Other waste of wool or of fine animal hair Free — 51033000 Waste of coarse animal hair Free — 51040000 Garnetted stock of wool or of fine or coarse animal hair Free — 5105 Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments) 51051000 Carded wool 2 — Wool tops and other combed wool 51052100 Combed wool in fragments 2 — 51052900 Other 2 — Fine animal hair, carded or combed 51053100 Of Kashmir (cashmere) goats 2 — 51053900 Other 2 — 51054000 Coarse animal hair, carded or combed 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 — 51061090 Other 3,8 — 510620 Containing less than 85 % by weight of wool 51062010 Containing 85 % or more by weight of wool and fine animal hair 4 — Other 51062091 Unbleached 4 — 51062099 Other 4 — 5107 Yarn of combed wool, not put up for retail sale 510710 Containing 85 % or more by weight of wool 51071010 Unbleached 3,8 — 51071090 Other 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 4 — 51072030 Other 4 — Other Mixed solely or mainly with synthetic staple fibres 51072051 Unbleached 4 — 51072059 Other 4 — Otherwise mixed 51072091 Unbleached 4 — 51072099 Other 4 — 5108 Yarn of fine animal hair (carded or combed), not put up for retail sale 510810 Carded 51081010 Unbleached 3,2 — 51081090 Other 3,2 — 510820 Combed 51082010 Unbleached 3,2 — 51082090 Other 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 3,8 — 51091090 Other 5 — 51099000 Other 5 — 51100000 Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale 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 51111100 Of a weight not exceeding 300 g/m2 8 m2 511119 Other 51111910 Of a weight exceeding 300 g/m2 but not exceeding 450 g/m2 8 m2 51111990 Of a weight exceeding 450 g/m2 8 m2 51112000 Other, mixed mainly or solely with man-made filaments 8 m2 511130 Other, mixed mainly or solely with man-made staple fibres 51113010 Of a weight not exceeding 300 g/m2 8 m2 51113030 Of a weight exceeding 300 g/m2 but not exceeding 450 g/m2 8 m2 51113090 Of a weight exceeding 450 g/m2 8 m2 511190 Other 51119010 Containing a total of more than 10 % by weight of textile materials of Chapter 50 7,2 m2 Other 51119091 Of a weight not exceeding 300 g/m2 8 m2 51119093 Of a weight exceeding 300 g/m2 but not exceeding 450 g/m2 8 m2 51119099 Of a weight exceeding 450 g/m2 8 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 51121100 Of a weight not exceeding 200 g/m2 8 m2 511219 Other 51121910 Of a weight exceeding 200 g/m2 but not exceeding 375 g/m2 8 m2 51121990 Of a weight exceeding 375 g/m2 8 m2 51122000 Other, mixed mainly or solely with man-made filaments 8 m2 511230 Other, mixed mainly or solely with man-made staple fibres 51123010 Of a weight not exceeding 200 g/m2 8 m2 51123030 Of a weight exceeding 200 g/m2 but not exceeding 375 g/m2 8 m2 51123090 Of a weight exceeding 375 g/m2 8 m2 511290 Other 51129010 Containing a total of more than 10 % by weight of textile materials of Chapter 50 7,2 m2 Other 51129091 Of a weight not exceeding 200 g/m2 8 m2 51129093 Of a weight exceeding 200 g/m2 but not exceeding 375 g/m2 8 m2 51129099 Of a weight exceeding 375 g/m2 8 m2 51130000 Woven fabrics of coarse animal hair or of horsehair 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 (including dromedary), yak, angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including angora rabbit), hare, beaver, nutria or muskrat; (c) ‘coarse animal hair’ means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading 0502) and horsehair (heading 0511). ## 52 COTTON CN code Description Conventional rate of duty (%) Supplementary unit 520100 Cotton, not carded or combed 52010010 Rendered absorbent or bleached Free — 52010090 Other Free — 5202 Cotton waste (including yarn waste and garnetted stock) 52021000 Yarn waste (including thread waste) Free — Other 52029100 Garnetted stock Free — 52029900 Other Free — 52030000 Cotton, carded or combed Free — 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 4 — 52041900 Other 4 — 52042000 Put up for retail sale 5 — 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) 4 — 52051200 Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number) 4 — 52051300 Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 4 — 52051400 Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 4 — 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) 4,4 — 52051590 Measuring less than 83,33 decitex (exceeding 120 metric number) 4 — Single yarn, of combed fibres 52052100 Measuring 714,29 decitex or more (not exceeding 14 metric number) 4 — 52052200 Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number) 4 — 52052300 Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 4 — 52052400 Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 4 — 52052600 Measuring less than 125 decitex but not less than 106,38 decitex (exceeding 80 metric number but not exceeding 94 metric number) 4 — 52052700 Measuring less than 106,38 decitex but not less than 83,33 decitex (exceeding 94 metric number but not exceeding 120 metric number) 4 — 52052800 Measuring less than 83,33 decitex (exceeding 120 metric number) 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) 4 — 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) 4 — 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) 4 — 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) 4 — 52053500 Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) 4 — 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) 4 — 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) 4 — 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) 4 — 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) 4 — 52054600 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) 4 — 52054700 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) 4 — 52054800 Measuring per single yarn less than 83,33 decitex (exceeding 120 metric number per single yarn) 4 — 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) 4 — 52061200 Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number) 4 — 52061300 Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 4 — 52061400 Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 4 — 52061500 Measuring less than 125 decitex (exceeding 80 metric number) 4 — Single yarn, of combed fibres 52062100 Measuring 714,29 decitex or more (not exceeding 14 metric number) 4 — 52062200 Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number) 4 — 52062300 Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 4 — 52062400 Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 4 — 52062500 Measuring less than 125 decitex (exceeding 80 metric number) 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) 4 — 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) 4 — 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) 4 — 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) 4 — 52063500 Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) 4 — 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) 4 — 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) 4 — 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) 4 — 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) 4 — 52064500 Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) 4 — 5207 Cotton yarn (other than sewing thread) put up for retail sale 52071000 Containing 85 % or more by weight of cotton 5 — 52079000 Other 5 — 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 8 m2 52081190 Other 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 52081216 Not exceeding 165 cm 8 m2 52081219 Exceeding 165 cm 8 m2 Plain weave, weighing more than 130 g/m2 and of a width 52081296 Not exceeding 165 cm 8 m2 52081299 Exceeding 165 cm 8 m2 52081300 3-thread or 4-thread twill, including cross twill 8 m2 52081900 Other fabrics 8 m2 Bleached 520821 Plain weave, weighing not more than 100 g/m2 52082110 Fabrics for the manufacture of bandages, dressings and medical gauzes 8 m2 52082190 Other 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 52082216 Not exceeding 165 cm 8 m2 52082219 Exceeding 165 cm 8 m2 Plain weave, weighing more than 130 g/m2 and of a width 52082296 Not exceeding 165 cm 8 m2 52082299 Exceeding 165 cm 8 m2 52082300 3-thread or 4-thread twill, including cross twill 8 m2 52082900 Other fabrics 8 m2 Dyed 52083100 Plain weave, weighing not more than 100 g/m2 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 52083216 Not exceeding 165 cm 8 m2 52083219 Exceeding 165 cm 8 m2 Plain weave, weighing more than 130 g/m2 and of a width 52083296 Not exceeding 165 cm 8 m2 52083299 Exceeding 165 cm 8 m2 52083300 3-thread or 4-thread twill, including cross twill 8 m2 52083900 Other fabrics 8 m2 Of yarns of different colours 52084100 Plain weave, weighing not more than 100 g/m2 8 m2 52084200 Plain weave, weighing more than 100 g/m2 8 m2 52084300 3-thread or 4-thread twill, including cross twill 8 m2 52084900 Other fabrics 8 m2 Printed 52085100 Plain weave, weighing not more than 100 g/m2 8 m2 52085200 Plain weave, weighing more than 100 g/m2 8 m2 520859 Other fabrics 52085910 3-thread or 4-thread twill, including cross twill 8 m2 52085990 Other 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 8 m2 52091200 3-thread or 4-thread twill, including cross twill 8 m2 52091900 Other fabrics 8 m2 Bleached 52092100 Plain weave 8 m2 52092200 3-thread or 4-thread twill, including cross twill 8 m2 52092900 Other fabrics 8 m2 Dyed 52093100 Plain weave 8 m2 52093200 3-thread or 4-thread twill, including cross twill 8 m2 52093900 Other fabrics 8 m2 Of yarns of different colours 52094100 Plain weave 8 m2 52094200 Denim 8 m2 52094300 Other fabrics of 3-thread or 4-thread twill, including cross twill 8 m2 52094900 Other fabrics 8 m2 Printed 52095100 Plain weave 8 m2 52095200 3-thread or 4-thread twill, including cross twill 8 m2 52095900 Other fabrics 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 52101100 Plain weave 8 m2 52101900 Other fabrics 8 m2 Bleached 52102100 Plain weave 8 m2 52102900 Other fabrics 8 m2 Dyed 52103100 Plain weave 8 m2 52103200 3-thread or 4-thread twill, including cross twill 8 m2 52103900 Other fabrics 8 m2 Of yarns of different colours 52104100 Plain weave 8 m2 52104900 Other fabrics 8 m2 Printed 52105100 Plain weave 8 m2 52105900 Other fabrics 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 8 m2 52111200 3-thread or 4-thread twill, including cross twill 8 m2 52111900 Other fabrics 8 m2 52112000 Bleached 8 m2 Dyed 52113100 Plain weave 8 m2 52113200 3-thread or 4-thread twill, including cross twill 8 m2 52113900 Other fabrics 8 m2 Of yarns of different colours 52114100 Plain weave 8 m2 52114200 Denim 8 m2 52114300 Other fabrics of 3-thread or 4-thread twill, including cross twill 8 m2 521149 Other fabrics 52114910 Jacquard fabrics 8 m2 52114990 Other 8 m2 Printed 52115100 Plain weave 8 m2 52115200 3-thread or 4-thread twill, including cross twill 8 m2 52115900 Other fabrics 8 m2 5212 Other woven fabrics of cotton Weighing not more than 200 g/m2 521211 Unbleached 52121110 Mixed mainly or solely with flax 8 m2 52121190 Otherwise mixed 8 m2 521212 Bleached 52121210 Mixed mainly or solely with flax 8 m2 52121290 Otherwise mixed 8 m2 521213 Dyed 52121310 Mixed mainly or solely with flax 8 m2 52121390 Otherwise mixed 8 m2 521214 Of yarns of different colours 52121410 Mixed mainly or solely with flax 8 m2 52121490 Otherwise mixed 8 m2 521215 Printed 52121510 Mixed mainly or solely with flax 8 m2 52121590 Otherwise mixed 8 m2 Weighing more than 200 g/m2 521221 Unbleached 52122110 Mixed mainly or solely with flax 8 m2 52122190 Otherwise mixed 8 m2 521222 Bleached 52122210 Mixed mainly or solely with flax 8 m2 52122290 Otherwise mixed 8 m2 521223 Dyed 52122310 Mixed mainly or solely with flax 8 m2 52122390 Otherwise mixed 8 m2 521224 Of yarns of different colours 52122410 Mixed mainly or solely with flax 8 m2 52122490 Otherwise mixed 8 m2 521225 Printed 52122510 Mixed mainly or solely with flax 8 m2 52122590 Otherwise mixed 8 m2 ### Division: Subheading note ## 1 For the purposes of subheadings 5209 42 and 5211 42, the expression ‘denim’ means fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns. ## 53 OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN CN code Description Conventional rate of duty (%) 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 — 53013000 Flax tow and 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 — 53039000 Other Free — 5304 53050000 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) Free — 5306 Flax yarn 530610 Single Not put up for retail sale 53061010 Measuring 833,3 decitex or more (not exceeding 12 metric number) 4 — 53061030 Measuring less than 833,3 decitex but not less than 277,8 decitex (exceeding 12 metric number but not exceeding 36 metric number) 4 — 53061050 Measuring less than 277,8 decitex (exceeding 36 metric number) 3,8 — 53061090 Put up for retail sale 5 — 530620 Multiple (folded) or cabled 53062010 Not put up for retail sale 4 — 53062090 Put up for retail sale 5 — 5307 Yarn of jute or of other textile bast fibres of heading 5303 53071000 Single Free — 53072000 Multiple (folded) or cabled Free — 5308 Yarn of other vegetable textile fibres; paper yarn 53081000 Coir yarn Free — 530820 True hemp yarn 53082010 Not put up for retail sale 3 — 53082090 Put up for retail sale 4,9 — 530890 Other Ramie yarn 53089012 Measuring 277,8 decitex or more (not exceeding 36 metric number) 4 — 53089019 Measuring less than 277,8 decitex (exceeding 36 metric number) 3,8 — 53089050 Paper yarn 4 — 53089090 Other 3,8 — 5309 Woven fabrics of flax Containing 85 % or more by weight of flax 530911 Unbleached or bleached 53091110 Unbleached 8 m2 53091190 Bleached 8 m2 53091900 Other 8 m2 Containing less than 85 % by weight of flax 53092100 Unbleached or bleached 8 m2 53092900 Other 8 m2 5310 Woven fabrics of jute or of other textile bast fibres of heading 5303 531010 Unbleached 53101010 Of a width not exceeding 150 cm 4 m2 53101090 Of a width exceeding 150 cm 4 m2 53109000 Other 4 m2 531100 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn 53110010 Of ramie 8 m2 53110090 Other 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: (1) in cross-reeled hanks or skeins; or (2) 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; STRIP AND THE LIKE OF MAN-MADE TEXTILE MATERIALS CN code Description Conventional rate of duty (%) 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 Core yarn 54011012 Polyester filament surrounded by cotton fibres 4 — 54011014 Other 4 — Other 54011016 Textured yarn 4 — 54011018 Other 4 — 54011090 Put up for retail sale 5 — 540120 Of artificial filaments 54012010 Not put up for retail sale 4 — 54012090 Put up for retail sale 5 — 5402 Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex High-tenacity yarn of nylon or other polyamides 54021100 Of aramids 4 — 54021900 Other 4 — 54022000 High-tenacity yarn of polyesters 4 — Textured yarn 54023100 Of nylon or other polyamides, measuring per single yarn not more than 50 tex 4 — 54023200 Of nylon or other polyamides, measuring per single yarn more than 50 tex 4 — 54023300 Of polyesters 4 — 54023400 Of polypropylene 4 — 54023900 Other 4 — Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre 54024400 Elastomeric 4 — 54024500 Other, of nylon or other polyamides 4 — 54024600 Other, of polyesters, partially oriented 4 — 54024700 Other, of polyesters 4 — 54024800 Other, of polypropylene 4 — 54024900 Other 4 — Other yarn, single, with a twist exceeding 50 turns per metre 54025100 Of nylon or other polyamides 4 — 54025200 Of polyesters 4 — 540259 Other 54025910 Of polypropylene 4 — 54025990 Other 4 — Other yarn, multiple (folded) or cabled 54026100 Of nylon or other polyamides 4 — 54026200 Of polyesters 4 — 540269 Other 54026910 Of polypropylene 4 — 54026990 Other 4 — 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 4 — Other yarn, single 54033100 Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre 4 — 54033200 Of viscose rayon, with a twist exceeding 120 turns per metre 4 — 54033300 Of cellulose acetate 4 — 54033900 Other 4 — Other yarn, multiple (folded) or cabled 54034100 Of viscose rayon 4 — 54034200 Of cellulose acetate 4 — 54034900 Other 4 — 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 Monofilament 54041100 Elastomeric 4 — 54041200 Other, of polypropylene 4 — 54041900 Other 4 — 540490 Other 54049010 Of polypropylene 4 — 54049090 Other 4 — 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 3,8 — 54060000 Man-made filament yarn (other than sewing thread), put up for retail sale 5 — 5407 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404 54071000 Woven fabrics obtained from high-tenacity yarn of nylon or other polyamides or of polyesters 8 m2 540720 Woven fabrics obtained from strip or the like Of polyethylene or polypropylene, of a width of 54072011 Less than 3 m 8 m2 54072019 3 m or more 8 m2 54072090 Other 8 m2 54073000 Fabrics specified in note 9 to Section XI 8 m2 Other woven fabrics, containing 85 % or more by weight of filaments of nylon or other polyamides 54074100 Unbleached or bleached 8 m2 54074200 Dyed 8 m2 54074300 Of yarns of different colours 8 m2 54074400 Printed 8 m2 Other woven fabrics, containing 85 % or more by weight of textured polyester filaments 54075100 Unbleached or bleached 8 m2 54075200 Dyed 8 m2 54075300 Of yarns of different colours 8 m2 54075400 Printed 8 m2 Other woven fabrics, containing 85 % or more by weight of polyester filaments 540761 Containing 85 % or more by weight of non-textured polyester filaments 54076110 Unbleached or bleached 8 m2 54076130 Dyed 8 m2 54076150 Of yarns of different colours 8 m2 54076190 Printed 8 m2 540769 Other 54076910 Unbleached or bleached 8 m2 54076990 Other 8 m2 Other woven fabrics, containing 85 % or more by weight of synthetic filaments 54077100 Unbleached or bleached 8 m2 54077200 Dyed 8 m2 54077300 Of yarns of different colours 8 m2 54077400 Printed 8 m2 Other woven fabrics, containing less than 85 % by weight of synthetic filaments, mixed mainly or solely with cotton 54078100 Unbleached or bleached 8 m2 54078200 Dyed 8 m2 54078300 Of yarns of different colours 8 m2 54078400 Printed 8 m2 Other woven fabrics 54079100 Unbleached or bleached 8 m2 54079200 Dyed 8 m2 54079300 Of yarns of different colours 8 m2 54079400 Printed 8 m2 5408 Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405 54081000 Woven fabrics obtained from high-tenacity yarn of viscose rayon 8 m2 Other woven fabrics, containing 85 % or more by weight of artificial filament or strip or the like 54082100 Unbleached or bleached 8 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 8 m2 54082290 Other 8 m2 54082300 Of yarns of different colours 8 m2 54082400 Printed 8 m2 Other woven fabrics 54083100 Unbleached or bleached 8 m2 54083200 Dyed 8 m2 54083300 Of yarns of different colours 8 m2 54083400 Printed 8 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 polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process (for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)); or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates. The terms ‘synthetic’ and ‘artificial’, used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b). Strip and the like of heading 5404 or 5405 are not considered to be man-made fibres. The terms ‘man-made’, ‘synthetic’ and ‘artificial’ shall have the same meanings when used in relation to ‘textile materials’. ## 2 Headings 5402 and 5403 do not apply to synthetic or artificial filament tow of Chapter 55. ## 55 MAN-MADE STAPLE FIBRES CN code Description Conventional rate of duty (%) Supplementary unit 5501 Synthetic filament tow 55011000 Of nylon or other polyamides 4 — 55012000 Of polyesters 4 — 55013000 Acrylic or modacrylic 4 — 55014000 Of polypropylene 4 — 55019000 Other 4 — 550200 Artificial filament tow 55020010 Of viscose rayon 4 — 55020040 Of acetate 4 — 55020080 Other 4 — 5503 Synthetic staple fibres, not carded, combed or otherwise processed for spinning Of nylon or other polyamides 55031100 Of aramids 4 — 55031900 Other 4 — 55032000 Of polyesters 4 — 55033000 Acrylic or modacrylic 4 — 55034000 Of polypropylene 4 — 55039000 Other 4 — 5504 Artificial staple fibres, not carded, combed or otherwise processed for spinning 55041000 Of viscose rayon 4 — 55049000 Other 4 — 5505 Waste (including noils, yarn waste and garnetted stock) of man-made fibres 550510 Of synthetic fibres 55051010 Of nylon or other polyamides 4 — 55051030 Of polyesters 4 — 55051050 Acrylic or modacrylic 4 — 55051070 Of polypropylene 4 — 55051090 Other 4 — 55052000 Of artificial fibres 4 — 5506 Synthetic staple fibres, carded, combed or otherwise processed for spinning 55061000 Of nylon or other polyamides 4 — 55062000 Of polyesters 4 — 55063000 Acrylic or modacrylic 4 — 55069000 Other 4 — 55070000 Artificial staple fibres, carded, combed or otherwise processed for spinning 4 — 5508 Sewing thread of man-made staple fibres, whether or not put up for retail sale 550810 Of synthetic staple fibres 55081010 Not put up for retail sale 4 — 55081090 Put up for retail sale 5 — 550820 Of artificial staple fibres 55082010 Not put up for retail sale 4 — 55082090 Put up for retail sale 5 — 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 4 — 55091200 Multiple (folded) or cabled yarn 4 — Containing 85 % or more by weight of polyester staple fibres 55092100 Single yarn 4 — 55092200 Multiple (folded) or cabled yarn 4 — Containing 85 % or more by weight of acrylic or modacrylic staple fibres 55093100 Single yarn 4 — 55093200 Multiple (folded) or cabled yarn 4 — Other yarn, containing 85 % or more by weight of synthetic staple fibres 55094100 Single yarn 4 — 55094200 Multiple (folded) or cabled yarn 4 — Other yarn, of polyester staple fibres 55095100 Mixed mainly or solely with artificial staple fibres 4 — 55095200 Mixed mainly or solely with wool or fine animal hair 4 — 55095300 Mixed mainly or solely with cotton 4 — 55095900 Other 4 — Other yarn, of acrylic or modacrylic staple fibres 55096100 Mixed mainly or solely with wool or fine animal hair 4 — 55096200 Mixed mainly or solely with cotton 4 — 55096900 Other 4 — Other yarn 55099100 Mixed mainly or solely with wool or fine animal hair 4 — 55099200 Mixed mainly or solely with cotton 4 — 55099900 Other 4 — 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 4 — 55101200 Multiple (folded) or cabled yarn 4 — 55102000 Other yarn, mixed mainly or solely with wool or fine animal hair 4 — 55103000 Other yarn, mixed mainly or solely with cotton 4 — 55109000 Other yarn 4 — 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 5 — 55112000 Of synthetic staple fibres, containing less than 85 % by weight of such fibres 5 — 55113000 Of artificial staple fibres 5 — 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 8 m2 551219 Other 55121910 Printed 8 m2 55121990 Other 8 m2 Containing 85 % or more by weight of acrylic or modacrylic staple fibres 55122100 Unbleached or bleached 8 m2 551229 Other 55122910 Printed 8 m2 55122990 Other 8 m2 Other 55129100 Unbleached or bleached 8 m2 551299 Other 55129910 Printed 8 m2 55129990 Other 8 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 55131120 Of a width of 165 cm or less 8 m2 55131190 Of a width of more than 165 cm 8 m2 55131200 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 8 m2 55131300 Other woven fabrics of polyester staple fibres 8 m2 55131900 Other woven fabrics 8 m2 Dyed 55132100 Of polyester staple fibres, plain weave 8 m2 551323 Other woven fabrics of polyester staple fibres 55132310 3-thread or 4-thread twill, including cross twill 8 m2 55132390 Other 8 m2 55132900 Other woven fabrics 8 m2 Of yarns of different colours 55133100 Of polyester staple fibres, plain weave 8 m2 55133900 Other woven fabrics 8 m2 Printed 55134100 Of polyester staple fibres, plain weave 8 m2 55134900 Other woven fabrics 8 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 8 m2 55141200 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 8 m2 551419 Other woven fabrics 55141910 Of polyester staple fibres 8 m2 55141990 Other 8 m2 Dyed 55142100 Of polyester staple fibres, plain weave 8 m2 55142200 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 8 m2 55142300 Other woven fabrics of polyester staple fibres 8 m2 55142900 Other woven fabrics 8 m2 551430 Of yarns of different colours 55143010 Of polyester staple fibres, plain weave 8 m2 55143030 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 8 m2 55143050 Other woven fabrics of polyester staple fibres 8 m2 55143090 Other woven fabrics 8 m2 Printed 55144100 Of polyester staple fibres, plain weave 8 m2 55144200 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 8 m2 55144300 Other woven fabrics of polyester staple fibres 8 m2 55144900 Other woven fabrics 8 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 8 m2 55151130 Printed 8 m2 55151190 Other 8 m2 551512 Mixed mainly or solely with man-made filaments 55151210 Unbleached or bleached 8 m2 55151230 Printed 8 m2 55151290 Other 8 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 8 m2 55151319 Other 8 m2 Mixed mainly or solely with combed wool or fine animal hair (worsted) 55151391 Unbleached or bleached 8 m2 55151399 Other 8 m2 551519 Other 55151910 Unbleached or bleached 8 m2 55151930 Printed 8 m2 55151990 Other 8 m2 Of acrylic or modacrylic staple fibres 551521 Mixed mainly or solely with man-made filaments 55152110 Unbleached or bleached 8 m2 55152130 Printed 8 m2 55152190 Other 8 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 8 m2 55152219 Other 8 m2 Mixed mainly or solely with combed wool or fine animal hair (worsted) 55152291 Unbleached or bleached 8 m2 55152299 Other 8 m2 55152900 Other 8 m2 Other woven fabrics 551591 Mixed mainly or solely with man-made filaments 55159110 Unbleached or bleached 8 m2 55159130 Printed 8 m2 55159190 Other 8 m2 551599 Other 55159920 Unbleached or bleached 8 m2 55159940 Printed 8 m2 55159980 Other 8 m2 5516 Woven fabrics of artificial staple fibres Containing 85 % or more by weight of artificial staple fibres 55161100 Unbleached or bleached 8 m2 55161200 Dyed 8 m2 55161300 Of yarns of different colours 8 m2 55161400 Printed 8 m2 Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with man-made filaments 55162100 Unbleached or bleached 8 m2 55162200 Dyed 8 m2 551623 Of yarns of different colours 55162310 Jacquard fabrics of a width of 140 cm or more (mattress tickings) 8 m2 55162390 Other 8 m2 55162400 Printed 8 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 8 m2 55163200 Dyed 8 m2 55163300 Of yarns of different colours 8 m2 55163400 Printed 8 m2 Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with cotton 55164100 Unbleached or bleached 8 m2 55164200 Dyed 8 m2 55164300 Of yarns of different colours 8 m2 55164400 Printed 8 m2 Other 55169100 Unbleached or bleached 8 m2 55169200 Dyed 8 m2 55169300 Of yarns of different colours 8 m2 55169400 Printed 8 m2 ### Division: Note ## 1 Headings 5501 and 5502 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications: (a) length of tow exceeding 2 m; (b) twist less than 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 in heading 5503 or 5504. ## 56 WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF CN code Description Conventional rate of duty (%) Supplementary unit 5601 Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps Wadding; other articles of wadding 560121 Of cotton 56012110 Absorbent 3,8 — 56012190 Other 3,8 — 560122 Of man-made fibres 56012210 Rolls of a diameter not exceeding 8 mm 3,8 — 56012290 Other 4 — 56012900 Other 3,8 — 56013000 Textile flock and dust and mill neps 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 5303 6,7 — 56021019 Of other textile materials 6,7 — Stitch-bonded fibre fabrics 56021031 Of wool or fine animal hair 6,7 — 56021038 Of other textile materials 6,7 — 56021090 Impregnated, coated, covered or laminated 6,7 — Other felt, not impregnated, coated, covered or laminated 56022100 Of wool or fine animal hair 6,7 — 56022900 Of other textile materials 6,7 — 56029000 Other 6,7 — 5603 Nonwovens, whether or not impregnated, coated, covered or laminated Of man-made filaments 560311 Weighing not more than 25 g/m2 56031110 Coated or covered 4,3 — 56031190 Other 4,3 — 560312 Weighing more than 25 g/m2 but not more than 70 g/m2 56031210 Coated or covered 4,3 — 56031290 Other 4,3 — 560313 Weighing more than 70 g/m2 but not more than 150 g/m2 56031310 Coated or covered 4,3 — 56031390 Other 4,3 — 560314 Weighing more than 150 g/m2 56031410 Coated or covered 4,3 — 56031490 Other 4,3 — Other 560391 Weighing not more than 25 g/m2 56039110 Coated or covered 4,3 — 56039190 Other 4,3 — 560392 Weighing more than 25 g/m2 but not more than 70 g/m2 56039210 Coated or covered 4,3 — 56039290 Other 4,3 — 560393 Weighing more than 70 g/m2 but not more than 150 g/m2 56039310 Coated or covered 4,3 — 56039390 Other 4,3 — 560394 Weighing more than 150 g/m2 56039410 Coated or covered 4,3 — 56039490 Other 4,3 — 5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics 56041000 Rubber thread and cord, textile covered 4 — 560490 Other 56049010 High-tenacity yarn of polyesters, of nylon or other polyamides or of viscose rayon, impregnated or coated 4 — 56049090 Other 4 — 56050000 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal 4 — 560600 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn 56060010 Loop wale-yarn 8 — Other 56060091 Gimped yarn 5,3 — 56060099 Other 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 Of sisal or other textile fibres of the genus Agave 56072100 Binder or baler twine 12 — 56072900 Other 12 — Of polyethylene or polypropylene 56074100 Binder or baler twine 8 — 560749 Other Measuring more than 50 000 decitex (5 g/m) 56074911 Plaited or braided 8 — 56074919 Other 8 — 56074990 Measuring 50 000 decitex (5 g/m) or less 8 — 560750 Of other synthetic fibres Of nylon or other polyamides or of polyesters Measuring more than 50 000 decitex (5 g/m) 56075011 Plaited or braided 8 — 56075019 Other 8 — 56075030 Measuring 50 000 decitex (5 g/m) or less 8 — 56075090 Of other synthetic fibres 8 — 560790 Other 56079020 Of abaca (Manila hemp or Musa textilis Nee) or other hard (leaf) fibres; of jute or other textile bast fibres of heading 5303 6 — 56079090 Other 8 — 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 56081120 Of twine, cordage, rope or cables 8 — 56081180 Other 8 — 560819 Other Made-up nets Of nylon or other polyamides 56081911 Of twine, cordage, rope or cables 8 — 56081919 Other 8 — 56081930 Other 8 — 56081990 Other 8 — 56089000 Other 8 — 56090000 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included 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 3401, polishes, creams or similar preparations of heading 3405, fabric softeners of heading 3809), where the textile material is present merely as a carrying medium; (b) textile products of heading 5811; (c) natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading 6805); (d) agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading 6814); (e) metal foil on a backing of felt or nonwovens (generally, Section XIV or XV); or (f) sanitary towels (pads) and tampons, napkins and napkin liners for babies, and similar articles, of heading 9619. ## 2 The term ‘felt’ includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself. ## 3 Headings 5602 and 5603 cover, respectively, felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber, whatever the nature of these materials (compact or cellular). Heading 5603 also includes nonwovens in which plastics or rubber forms the bonding substance. Headings 5602 and 5603 do not, however, cover: (a) felt impregnated, coated, covered or laminated with plastics or rubber, containing 50 % or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40); (b) nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39 or 40); or (c) plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (Chapter 39 or 40). ## 4 Heading 5604 does not cover textile yarn, or strip or the like of heading 5404 or 5405, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour. ## 57 CARPETS AND OTHER TEXTILE FLOOR COVERINGS CN code Description Conventional rate of duty (%) 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 8 m2 57011090 Other 8 MAX 2,8 €/m2 m2 570190 Of other textile materials 57019010 Of silk, of waste silk other than noil, of synthetic fibres, of yarn of heading 5605 or of textile materials containing metal threads 8 m2 57019090 Of other textile materials 3,5 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 3 m2 57022000 Floor coverings of coconut fibres (coir) 4 m2 Other, of pile construction, not made up 570231 Of wool or fine animal hair 57023110 Axminster carpets 8 m2 57023180 Other 8 m2 570232 Of man-made textile materials 57023210 Axminster carpets 8 m2 57023290 Other 8 m2 57023900 Of other textile materials 8 m2 Other, of pile construction, made up 570241 Of wool or fine animal hair 57024110 Axminster carpets 8 m2 57024190 Other 8 m2 570242 Of man-made textile materials 57024210 Axminster carpets 8 m2 57024290 Other 8 m2 57024900 Of other textile materials 8 m2 570250 Other, not of pile construction, not made up 57025010 Of wool or fine animal hair 8 m2 Of man-made textile materials 57025031 Of polypropylene 8 m2 57025039 Other 8 m2 57025090 Of other textile materials 8 m2 Other, not of pile construction, made up 57029100 Of wool or fine animal hair 8 m2 570292 Of man-made textile materials 57029210 Of polypropylene 8 m2 57029290 Other 8 m2 57029900 Of other textile materials 8 m2 5703 Carpets and other textile floor coverings, tufted, whether or not made up 57031000 Of wool or fine animal hair 8 m2 570320 Of nylon or other polyamides Printed 57032012 Tiles, having a maximum surface area of 1 m2 8 m2 57032018 Other 8 m2 Other 57032092 Tiles, having a maximum surface area of 1 m2 8 m2 57032098 Other 8 m2 570330 Of other man-made textile materials Of polypropylene 57033012 Tiles, having a maximum surface area of 1 m2 8 m2 57033018 Other 8 m2 Other 57033082 Tiles, having a maximum surface area of 1 m2 8 m2 57033088 Other 8 m2 570390 Of other textile materials 57039020 Tiles, having a maximum surface area of 1 m2 8 m2 57039080 Other 8 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 6,7 m2 57049000 Other 6,7 m2 570500 Other carpets and other textile floor coverings, whether or not made up 57050030 Of man-made textile materials 8 m2 57050080 Of other textile materials 8 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 of subheading 5701 10 90, 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 Conventional rate of duty (%) Supplementary unit 5801 Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806 58011000 Of wool or fine animal hair 8 m2 Of cotton 58012100 Uncut weft pile fabrics 8 m2 58012200 Cut corduroy 8 m2 58012300 Other weft pile fabrics 8 m2 58012600 Chenille fabrics 8 m2 58012700 Warp pile fabrics 8 m2 Of man-made fibres 58013100 Uncut weft pile fabrics 8 m2 58013200 Cut corduroy 8 m2 58013300 Other weft pile fabrics 8 m2 58013600 Chenille fabrics 8 m2 58013700 Warp pile fabrics 8 m2 580190 Of other textile materials 58019010 Of flax 8 m2 58019090 Other 8 m2 5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 Terry towelling and similar woven terry fabrics, of cotton 58021100 Unbleached 8 m2 58021900 Other 8 m2 58022000 Terry towelling and similar woven terry fabrics, of other textile materials 8 m2 58023000 Tufted textile fabrics 8 m2 580300 Gauze, other than narrow fabrics of heading 5806 58030010 Of cotton 5,8 m2 58030030 Of silk or silk waste 7,2 m2 58030090 Other 8 m2 5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006 580410 Tulles and other net fabrics 58041010 Plain 6,5 — 58041090 Other 8 — Mechanically made lace 580421 Of man-made fibres 58042110 Made on mechanical bobbin machines 8 — 58042190 Other 8 — 580429 Of other textile materials 58042910 Made on mechanical bobbin machines 8 — 58042990 Other 8 — 58043000 Handmade lace 8 — 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 5,6 — 5806 Narrow woven fabrics, other than goods of heading 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 6,3 — 58062000 Other woven fabrics, containing by weight 5 % or more of elastomeric yarn or rubber thread 7,5 — Other woven fabrics 58063100 Of cotton 7,5 — 580632 Of man-made fibres 58063210 With real selvedges 7,5 — 58063290 Other 7,5 — 58063900 Of other textile materials 7,5 — 58064000 Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 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 6,2 — 58071090 Other 6,2 — 580790 Other 58079010 Of felt or nonwovens 6,3 — 58079090 Other 8 — 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 5 — 58089000 Other 5,3 — 58090000 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included 5,6 — 5810 Embroidery in the piece, in strips or in motifs 581010 Embroidery without visible ground 58101010 Of a value exceeding € 35/kg (net weight) 5,8 — 58101090 Other 8 — Other embroidery 581091 Of cotton 58109110 Of a value exceeding € 17,50/kg (net weight) 5,8 — 58109190 Other 7,2 — 581092 Of man-made fibres 58109210 Of a value exceeding € 17,50/kg (net weight) 5,8 — 58109290 Other 7,2 — 581099 Of other textile materials 58109910 Of a value exceeding € 17,50/kg (net weight) 5,8 — 58109990 Other 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 5810 8 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 5801 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up. ## 3 For the purposes of heading 5803, ‘gauze’ means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass. ## 4 Heading 5804 does not apply to knotted net fabrics of twine, cordage or rope, of heading 5608. ## 5 For the purposes of heading 5806, the expression ‘narrow woven fabrics’ means: (a) woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges; (b) tubular woven fabrics of a flattened width not exceeding 30 cm; and (c) bias binding with folded edges, of a width when unfolded not exceeding 30 cm. Narrow woven fabrics with woven fringes are to be classified in heading 5808. ## 6 In heading 5810, the expression ‘embroidery’ means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (heading 5805). ## 7 In addition to the products of heading 5809, this chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes. ## 59 IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE CN code Description Conventional rate of duty (%) 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 6,5 m2 59019000 Other 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 5,6 m2 59021090 Other 8 m2 590220 Of polyesters 59022010 Impregnated with rubber 5,6 m2 59022090 Other 8 m2 590290 Other 59029010 Impregnated with rubber 5,6 m2 59029090 Other 8 m2 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 590310 With poly(vinyl chloride) 59031010 Impregnated 8 m2 59031090 Coated, covered or laminated 8 m2 590320 With polyurethane 59032010 Impregnated 8 m2 59032090 Coated, covered or laminated 8 m2 590390 Other 59039010 Impregnated 8 m2 Coated, covered or laminated 59039091 With cellulose derivatives or other plastics, with the fabric forming the right side 8 m2 59039099 Other 8 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 5,3 m2 59049000 Other 5,3 m2 590500 Textile wall coverings 59050010 Consisting of parallel yarns, fixed on a backing of any material 5,8 — Other 59050030 Of flax 8 — 59050050 Of jute 4 — 59050070 Of man-made fibres 8 — 59050090 Other 6 — 5906 Rubberised textile fabrics, other than those of heading 5902 59061000 Adhesive tape of a width not exceeding 20 cm 4,6 — Other 59069100 Knitted or crocheted 6,5 — 590699 Other 59069910 Fabrics mentioned in note 4(c) to this chapter 8 — 59069990 Other 5,6 — 59070000 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like 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 5,6 — 590900 Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials 59090010 Of synthetic fibres 6,5 — 59090090 Of other textile materials 6,5 — 59100000 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material 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, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams) 5,3 — 59112000 Bolting cloth, whether or not made up 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, of a kind used in papermaking machines (for example, forming fabrics) 5,8 m2 59113119 Other 5,8 — 59113190 Of other textile materials 4,4 — 591132 Weighing 650 g/m2 or more Of silk or man-made fibres 59113211 Woven fabrics having a batt layer needled on them, of a kind used in papermaking machines (for example, press felts) 5,8 m2 59113219 Other 5,8 m2 59113290 Of other textile materials 4,4 — 59114000 Straining cloth of a kind used in oil-presses or the like, including that of human hair 6 — 591190 Other 59119010 Of felt 6 — 59119090 Other 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 headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006. ## 2 Heading 5903 applies to: (a) textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than: (1) fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually, Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour; (2) products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 and 30 °C (usually, Chapter 39); (3) products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39); (4) fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually, Chapters 50 to 55, 58 or 60); (5) plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or (6) textile products of heading 5811; (b) fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 5604. ## 3 For the purposes of heading 5905, the expression ‘textile wallcoverings’ 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 wallcoverings consisting of textile flock or dust fixed directly on a backing of paper (heading 4814) or on a textile backing (generally, heading 5907). ## 4 For the purposes of heading 5906, the expression ‘rubberised textile fabrics’ means: (a) textile fabrics impregnated, coated, covered or laminated with rubber: weighing not more than 1 500 g/m2, or 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 5604; and (c) fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre. This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of heading 5811. ## 5 Heading 5907 does not apply to: (a) fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour; (b) fabrics painted with designs (other than painted canvas being theatrical scenery, studio backcloths or the like); (c) fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments. However, imitation pile fabrics remain classified in this heading; (d) fabrics finished with normal dressings having a basis of amylaceous or similar substances; (e) wood veneered on a backing of textile fabrics (heading 4408); (f) natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 6805); (g) agglomerated or reconstituted mica, on a backing of textile fabrics (heading 6814); or (h) metal foil on a backing of textile fabrics (generally Section XIV or XV). ## 6 Heading 5910 does not apply to: (a) transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or (b) transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading 4010). ## 7 Heading 5911 applies to the following goods, which do not fall in any other heading of Section XI: (a) textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of headings 5908 to 5910), the following only: textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams), bolting cloth, straining cloth of a kind used in oil-presses or the like, of textile material or of human hair, 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, textile fabrics reinforced with metal, of a kind used for technical purposes, cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials; (b) textile articles (other than those of headings 5908 to 5910) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in papermaking 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 Conventional rate of duty (%) Supplementary unit 6001 Pile fabrics, including ‘long pile’ fabrics and terry fabrics, knitted or crocheted 60011000 ‘Long pile’ fabrics 8 — Looped pile fabrics 60012100 Of cotton 8 — 60012200 Of man-made fibres 8 — 60012900 Of other textile materials 8 — Other 60019100 Of cotton 8 — 60019200 Of man-made fibres 8 — 60019900 Of other textile materials 8 — 6002 Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread, other than those of heading 6001 60024000 Containing by weight 5 % or more of elastomeric yarn, but not containing rubber thread 8 — 60029000 Other 6,5 — 6003 Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002 60031000 Of wool or fine animal hair 8 — 60032000 Of cotton 8 — 600330 Of synthetic fibres 60033010 Raschel lace 8 — 60033090 Other 8 — 60034000 Of artificial fibres 8 — 60039000 Other 8 — 6004 Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread, other than those of heading 6001 60041000 Containing by weight 5 % or more of elastomeric yarn, but not containing rubber thread 8 — 60049000 Other 6,5 — 6005 Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004 Of cotton 60052100 Unbleached or bleached 8 — 60052200 Dyed 8 — 60052300 Of yarns of different colours 8 — 60052400 Printed 8 — Of synthetic fibres 600531 Unbleached or bleached 60053110 For curtains, including net curtain fabric 8 — 60053150 Raschel lace, other than for curtains or net curtain fabric 8 — 60053190 Other 8 — 600532 Dyed 60053210 For curtains, including net curtain fabric 8 — 60053250 Raschel lace, other than for curtains or net curtain fabric 8 — 60053290 Other 8 — 600533 Of yarns of different colours 60053310 For curtains, including net curtain fabric 8 — 60053350 Raschel lace, other than for curtains or net curtain fabric 8 — 60053390 Other 8 — 600534 Printed 60053410 For curtains, including net curtain fabric 8 — 60053450 Raschel lace, other than for curtains or net curtain fabric 8 — 60053490 Other 8 — Of artificial fibres 60054100 Unbleached or bleached 8 — 60054200 Dyed 8 — 60054300 Of yarns of different colours 8 — 60054400 Printed 8 — 600590 Other 60059010 Of wool or fine animal hair 8 — 60059090 Other 8 — 6006 Other knitted or crocheted fabrics 60061000 Of wool or fine animal hair 8 — Of cotton 60062100 Unbleached or bleached 8 — 60062200 Dyed 8 — 60062300 Of yarns of different colours 8 — 60062400 Printed 8 — Of synthetic fibres 600631 Unbleached or bleached 60063110 For curtains, including net curtain fabric 8 — 60063190 Other 8 — 600632 Dyed 60063210 For curtains, including net curtain fabric 8 — 60063290 Other 8 — 600633 Of yarns of different colours 60063310 For curtains, including net curtain fabric 8 — 60063390 Other 8 — 600634 Printed 60063410 For curtains, including net curtain fabric 8 — 60063490 Other 8 — Of artificial fibres 60064100 Unbleached or bleached 8 — 60064200 Dyed 8 — 60064300 Of yarns of different colours 8 — 60064400 Printed 8 — 60069000 Other 8 — ### Division: Notes ## 1 This chapter does not cover: (a) crochet lace of heading 5804; (b) labels, badges and similar articles, knitted or crocheted, of heading 5807; or (c) knitted or crocheted fabrics, impregnated, coated, covered or laminated of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001. ## 2 This chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes. ## 3 Throughout the nomenclature, any reference to ‘knitted goods’ includes a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn. ## 61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED CN code Description Conventional rate of duty (%) Supplementary unit 6101 Men's or boys' overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6103 610120 Of cotton 61012010 Overcoats, car coats, capes, cloaks and similar articles 12 p/st 61012090 Anoraks (including ski jackets), windcheaters, wind-jackets and similar articles 12 p/st 610130 Of man-made fibres 61013010 Overcoats, car coats, capes, cloaks and similar articles 12 p/st 61013090 Anoraks (including ski jackets), windcheaters, wind-jackets and similar articles 12 p/st 610190 Of other textile materials 61019020 Overcoats, car coats, capes, cloaks and similar articles 12 p/st 61019080 Anoraks (including ski jackets), windcheaters, wind-jackets and similar articles 12 p/st 6102 Women's or girls' overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6104 610210 Of wool or fine animal hair 61021010 Overcoats, car coats, capes, cloaks and similar articles 12 p/st 61021090 Anoraks (including ski jackets), windcheaters, wind-jackets and similar articles 12 p/st 610220 Of cotton 61022010 Overcoats, car coats, capes, cloaks and similar articles 12 p/st 61022090 Anoraks (including ski jackets), windcheaters, wind-jackets and similar articles 12 p/st 610230 Of man-made fibres 61023010 Overcoats, car coats, capes, cloaks and similar articles 12 p/st 61023090 Anoraks (including ski jackets), windcheaters, wind-jackets and similar articles 12 p/st 610290 Of other textile materials 61029010 Overcoats, car coats, capes, cloaks and similar articles 12 p/st 61029090 Anoraks (including ski jackets), windcheaters, wind-jackets and similar articles 12 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 610310 Suits 61031010 Of wool or fine animal hair 12 p/st 61031090 Of other textile materials 12 p/st Ensembles 61032200 Of cotton 12 p/st 61032300 Of synthetic fibres 12 p/st 61032900 Of other textile materials 12 p/st Jackets and blazers 61033100 Of wool or fine animal hair 12 p/st 61033200 Of cotton 12 p/st 61033300 Of synthetic fibres 12 p/st 61033900 Of other textile materials 12 p/st Trousers, bib and brace overalls, breeches and shorts 61034100 Of wool or fine animal hair 12 p/st 61034200 Of cotton 12 p/st 61034300 Of synthetic fibres 12 p/st 61034900 Of other textile materials 12 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 61041300 Of synthetic fibres 12 p/st 610419 Of other textile materials 61041920 Of cotton 12 p/st 61041990 Of other textile materials 12 p/st Ensembles 61042200 Of cotton 12 p/st 61042300 Of synthetic fibres 12 p/st 610429 Of other textile materials 61042910 Of wool or fine animal hair 12 p/st 61042990 Of other textile materials 12 p/st Jackets and blazers 61043100 Of wool or fine animal hair 12 p/st 61043200 Of cotton 12 p/st 61043300 Of synthetic fibres 12 p/st 61043900 Of other textile materials 12 p/st Dresses 61044100 Of wool or fine animal hair 12 p/st 61044200 Of cotton 12 p/st 61044300 Of synthetic fibres 12 p/st 61044400 Of artificial fibres 12 p/st 61044900 Of other textile materials 12 p/st Skirts and divided skirts 61045100 Of wool or fine animal hair 12 p/st 61045200 Of cotton 12 p/st 61045300 Of synthetic fibres 12 p/st 61045900 Of other textile materials 12 p/st Trousers, bib and brace overalls, breeches and shorts 61046100 Of wool or fine animal hair 12 p/st 61046200 Of cotton 12 p/st 61046300 Of synthetic fibres 12 p/st 61046900 Of other textile materials 12 p/st 6105 Men's or boys' shirts, knitted or crocheted 61051000 Of cotton 12 p/st 610520 Of man-made fibres 61052010 Of synthetic fibres 12 p/st 61052090 Of artificial fibres 12 p/st 610590 Of other textile materials 61059010 Of wool or fine animal hair 12 p/st 61059090 Of other textile materials 12 p/st 6106 Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted 61061000 Of cotton 12 p/st 61062000 Of man-made fibres 12 p/st 610690 Of other textile materials 61069010 Of wool or fine animal hair 12 p/st 61069030 Of silk or silk waste 12 p/st 61069050 Of flax or of ramie 12 p/st 61069090 Of other textile materials 12 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 12 p/st 61071200 Of man-made fibres 12 p/st 61071900 Of other textile materials 12 p/st Nightshirts and pyjamas 61072100 Of cotton 12 p/st 61072200 Of man-made fibres 12 p/st 61072900 Of other textile materials 12 p/st Other 61079100 Of cotton 12 p/st 61079900 Of other textile materials 12 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 61081100 Of man-made fibres 12 p/st 61081900 Of other textile materials 12 p/st Briefs and panties 61082100 Of cotton 12 p/st 61082200 Of man-made fibres 12 p/st 61082900 Of other textile materials 12 p/st Nightdresses and pyjamas 61083100 Of cotton 12 p/st 61083200 Of man-made fibres 12 p/st 61083900 Of other textile materials 12 p/st Other 61089100 Of cotton 12 p/st 61089200 Of man-made fibres 12 p/st 61089900 Of other textile materials 12 p/st 6109 T-shirts, singlets and other vests, knitted or crocheted 61091000 Of cotton 12 p/st 610990 Of other textile materials 61099020 Of wool or fine animal hair or man-made fibres 12 p/st 61099090 Of other textile materials 12 p/st 6110 Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted Of wool or fine animal hair 611011 Of wool 61101110 Jerseys and pullovers, containing at least 50 % by weight of wool and weighing 600 g or more per article 10,5 p/st Other 61101130 Men's or boys' 12 p/st 61101190 Women's or girls' 12 p/st 611012 Of Kashmir (cashmere) goats 61101210 Men's or boys' 12 p/st 61101290 Women's or girls' 12 p/st 611019 Other 61101910 Men's or boys' 12 p/st 61101990 Women's or girls' 12 p/st 611020 Of cotton 61102010 Lightweight fine knit roll, polo or turtleneck jumpers and pullovers 12 p/st Other 61102091 Men's or boys' 12 p/st 61102099 Women's or girls' 12 p/st 611030 Of man-made fibres 61103010 Lightweight fine knit roll, polo or turtleneck jumpers and pullovers 12 p/st Other 61103091 Men's or boys' 12 p/st 61103099 Women's or girls' 12 p/st 611090 Of other textile materials 61109010 Of flax or ramie 12 p/st 61109090 Of other textile materials 12 p/st 6111 Babies' garments and clothing accessories, knitted or crocheted 611120 Of cotton 61112010 Gloves, mittens and mitts 8,9 pa 61112090 Other 12 — 611130 Of synthetic fibres 61113010 Gloves, mittens and mitts 8,9 pa 61113090 Other 12 — 611190 Of other textile materials Of wool or fine animal hair 61119011 Gloves, mittens and mitts 8,9 pa 61119019 Other 12 — 61119090 Of other textile materials 12 — 6112 Tracksuits, ski suits and swimwear, knitted or crocheted Tracksuits 61121100 Of cotton 12 p/st 61121200 Of synthetic fibres 12 p/st 61121900 Of other textile materials 12 p/st 61122000 Ski suits 12 — Men's or boys' swimwear 611231 Of synthetic fibres 61123110 Containing by weight 5 % or more of rubber thread 8 p/st 61123190 Other 12 p/st 611239 Of other textile materials 61123910 Containing by weight 5 % or more of rubber thread 8 p/st 61123990 Other 12 p/st Women's or girls' swimwear 611241 Of synthetic fibres 61124110 Containing by weight 5 % or more of rubber thread 8 p/st 61124190 Other 12 p/st 611249 Of other textile materials 61124910 Containing by weight 5 % or more of rubber thread 8 p/st 61124990 Other 12 p/st 611300 Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907 61130010 Of knitted or crocheted fabrics of heading 5906 8 — 61130090 Other 12 — 6114 Other garments, knitted or crocheted 61142000 Of cotton 12 — 61143000 Of man-made fibres 12 — 61149000 Of other textile materials 12 — 6115 Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted 611510 Graduated compression hosiery (for example, stockings for varicose veins) 61151010 Stockings for varicose veins of synthetic fibres 8 pa 61151090 Other 12 — Other pantyhose and tights 61152100 Of synthetic fibres, measuring per single yarn less than 67 decitex 12 p/st 61152200 Of synthetic fibres, measuring per single yarn 67 decitex or more 12 p/st 61152900 Of other textile materials 12 p/st 611530 Other women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex Of synthetic fibres 61153011 Knee-length stockings 12 pa 61153019 Other 12 pa 61153090 Of other textile materials 12 pa Other 61159400 Of wool or fine animal hair 12 pa 61159500 Of cotton 12 pa 611596 Of synthetic fibres 61159610 Knee-length stockings 12 pa Other 61159691 Women's stockings 12 pa 61159699 Other 12 pa 61159900 Of other textile materials 12 pa 6116 Gloves, mittens and mitts, knitted or crocheted 611610 Impregnated, coated or covered with plastics or rubber 61161020 Gloves impregnated, coated or covered with rubber 8 pa 61161080 Other 8,9 pa Other 61169100 Of wool or fine animal hair 8,9 pa 61169200 Of cotton 8,9 pa 61169300 Of synthetic fibres 8,9 pa 61169900 Of other textile materials 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 12 — 611780 Other accessories 61178010 Knitted or crocheted, elasticated or rubberised 8 — 61178080 Other 12 — 61179000 Parts 12 — ### Division: Notes ## 1 This chapter applies only to made-up knitted or crocheted articles. ## 2 This chapter does not cover: (a) goods of heading 6212; (b) worn clothing or other worn articles of heading 6309; or (c) orthopaedic appliances, surgical belts, trusses or the like (heading 9021). ## 3 For the purposes of headings 6103 and 6104: (a) The term ‘suit’ means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising: one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket, and one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs. All of the components of a ‘suit’ must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric. If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of 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 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 tracksuits or ski suits, of heading 6112. ## 4 Headings 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm × 10 cm. Heading 6105 does not cover sleeveless garments. ## 5 Heading 6109 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment. ## 6 For the purposes of heading 6111: (a) the expression ‘babies’ garments and clothing accessories' means articles for young children of a body height not exceeding 86 cm; (b) articles which are prima facie classifiable both in heading 6111 and in other headings of this chapter are to be classified in heading 6111. ## 7 For the purposes of heading 6112, ‘ski suits’ means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist of either: (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, windcheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and one pair of trousers, whether or not extending above waist level, one pair of breeches or one bib and brace overall. The ‘ski ensemble’ may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall. All the components of a ‘ski ensemble’ must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size. ## 8 Garments which are prima facie classifiable both in heading 6113 and in other headings of this chapter, excluding heading 6111, are to be classified in heading 6113. ## 9 Garments of this chapter designed for left-over-right closure at the front shall be regarded as men's or boys' garments, and those designed for right-over-left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments. ## 10 Articles of this chapter may be made of metal thread. ### Division: Additional notes ## 1 For the application of note 3(b) to 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, a pullover or waistcoat with ribbing is to be considered as a component of an ensemble, even if there is no ribbing on the component intended to cover the lower part of the body, provided that the ribbing is not sewn on but produced directly by the knitting process. 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 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 6109. ## 3 Heading 6111 and subheadings 6116 10 20 and 6116 10 80 cover gloves, mittens and mitts, impregnated, coated or covered with plastics or rubber, even if they are: made up from knitted or crocheted textile fabrics impregnated, coated or covered with plastics or rubber of heading 5903 or 5906, or made up from unimpregnated, uncoated or uncovered knitted or crocheted textile fabrics and subsequently impregnated, coated or covered with plastics or rubber. Where knitted or crocheted textile fabrics serve only as reinforcement, gloves, mittens or mitts impregnated, coated or covered with cellular plastics or cellular rubber belong in Chapter 39 or 40, even if they are made up from unimpregnated, uncoated or uncovered knitted or crocheted textile fabrics and subsequently impregnated, coated or covered with cellular plastics or cellular rubber (note 2(a)(5) and note 4, last paragraph, to Chapter 59). ## 62 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED CN code Description Conventional rate of duty (%) Supplementary unit 6201 Men's or boys' overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, other than those of heading 6203 Overcoats, raincoats, car coats, capes, cloaks and similar articles 62011100 Of wool or fine animal hair 12 p/st 620112 Of cotton 62011210 Of a weight, per garment, not exceeding 1 kg 12 p/st 62011290 Of a weight, per garment, exceeding 1 kg 12 p/st 620113 Of man-made fibres 62011310 Of a weight, per garment, not exceeding 1 kg 12 p/st 62011390 Of a weight, per garment, exceeding 1 kg 12 p/st 62011900 Of other textile materials 12 p/st Other 62019100 Of wool or fine animal hair 12 p/st 62019200 Of cotton 12 p/st 62019300 Of man-made fibres 12 p/st 62019900 Of other textile materials 12 p/st 6202 Women's or girls' overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, other than those of heading 6204 Overcoats, raincoats, car coats, capes, cloaks and similar articles 62021100 Of wool or fine animal hair 12 p/st 620212 Of cotton 62021210 Of a weight, per garment, not exceeding 1 kg 12 p/st 62021290 Of a weight, per garment, exceeding 1 kg 12 p/st 620213 Of man-made fibres 62021310 Of a weight, per garment, not exceeding 1 kg 12 p/st 62021390 Of a weight, per garment, exceeding 1 kg 12 p/st 62021900 Of other textile materials 12 p/st Other 62029100 Of wool or fine animal hair 12 p/st 62029200 Of cotton 12 p/st 62029300 Of man-made fibres 12 p/st 62029900 Of other textile materials 12 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 12 p/st 62031200 Of synthetic fibres 12 p/st 620319 Of other textile materials 62031910 Of cotton 12 p/st 62031930 Of artificial fibres 12 p/st 62031990 Of other textile materials 12 p/st Ensembles 620322 Of cotton 62032210 Industrial and occupational 12 p/st 62032280 Other 12 p/st 620323 Of synthetic fibres 62032310 Industrial and occupational 12 p/st 62032380 Other 12 p/st 620329 Of other textile materials Of artificial fibres 62032911 Industrial and occupational 12 p/st 62032918 Other 12 p/st 62032930 Of wool or fine animal hair 12 p/st 62032990 Of other textile materials 12 p/st Jackets and blazers 62033100 Of wool or fine animal hair 12 p/st 620332 Of cotton 62033210 Industrial and occupational 12 p/st 62033290 Other 12 p/st 620333 Of synthetic fibres 62033310 Industrial and occupational 12 p/st 62033390 Other 12 p/st 620339 Of other textile materials Of artificial fibres 62033911 Industrial and occupational 12 p/st 62033919 Other 12 p/st 62033990 Of other textile materials 12 p/st Trousers, bib and brace overalls, breeches and shorts 620341 Of wool or fine animal hair 62034110 Trousers and breeches 12 p/st 62034130 Bib and brace overalls 12 p/st 62034190 Other 12 p/st 620342 Of cotton Trousers and breeches 62034211 Industrial and occupational 12 p/st Other 62034231 Of denim 12 p/st 62034233 Of cut corduroy 12 p/st 62034235 Other 12 p/st Bib and brace overalls 62034251 Industrial and occupational 12 p/st 62034259 Other 12 p/st 62034290 Other 12 p/st 620343 Of synthetic fibres Trousers and breeches 62034311 Industrial and occupational 12 p/st 62034319 Other 12 p/st Bib and brace overalls 62034331 Industrial and occupational 12 p/st 62034339 Other 12 p/st 62034390 Other 12 p/st 620349 Of other textile materials Of artificial fibres Trousers and breeches 62034911 Industrial and occupational 12 p/st 62034919 Other 12 p/st Bib and brace overalls 62034931 Industrial and occupational 12 p/st 62034939 Other 12 p/st 62034950 Other 12 p/st 62034990 Of other textile materials 12 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 12 p/st 62041200 Of cotton 12 p/st 62041300 Of synthetic fibres 12 p/st 620419 Of other textile materials 62041910 Of artificial fibres 12 p/st 62041990 Of other textile materials 12 p/st Ensembles 62042100 Of wool or fine animal hair 12 p/st 620422 Of cotton 62042210 Industrial and occupational 12 p/st 62042280 Other 12 p/st 620423 Of synthetic fibres 62042310 Industrial and occupational 12 p/st 62042380 Other 12 p/st 620429 Of other textile materials Of artificial fibres 62042911 Industrial and occupational 12 p/st 62042918 Other 12 p/st 62042990 Of other textile materials 12 p/st Jackets and blazers 62043100 Of wool or fine animal hair 12 p/st 620432 Of cotton 62043210 Industrial and occupational 12 p/st 62043290 Other 12 p/st 620433 Of synthetic fibres 62043310 Industrial and occupational 12 p/st 62043390 Other 12 p/st 620439 Of other textile materials Of artificial fibres 62043911 Industrial and occupational 12 p/st 62043919 Other 12 p/st 62043990 Of other textile materials 12 p/st Dresses 62044100 Of wool or fine animal hair 12 p/st 62044200 Of cotton 12 p/st 62044300 Of synthetic fibres 12 p/st 62044400 Of artificial fibres 12 p/st 620449 Of other textile materials 62044910 Of silk or silk waste 12 p/st 62044990 Of other textile materials 12 p/st Skirts and divided skirts 62045100 Of wool or fine animal hair 12 p/st 62045200 Of cotton 12 p/st 62045300 Of synthetic fibres 12 p/st 620459 Of other textile materials 62045910 Of artificial fibres 12 p/st 62045990 Of other textile materials 12 p/st Trousers, bib and brace overalls, breeches and shorts 620461 Of wool or fine animal hair 62046110 Trousers and breeches 12 p/st 62046185 Other 12 p/st 620462 Of cotton Trousers and breeches 62046211 Industrial and occupational 12 p/st Other 62046231 Of denim 12 p/st 62046233 Of cut corduroy 12 p/st 62046239 Other 12 p/st Bib and brace overalls 62046251 Industrial and occupational 12 p/st 62046259 Other 12 p/st 62046290 Other 12 p/st 620463 Of synthetic fibres Trousers and breeches 62046311 Industrial and occupational 12 p/st 62046318 Other 12 p/st Bib and brace overalls 62046331 Industrial and occupational 12 p/st 62046339 Other 12 p/st 62046390 Other 12 p/st 620469 Of other textile materials Of artificial fibres Trousers and breeches 62046911 Industrial and occupational 12 p/st 62046918 Other 12 p/st Bib and brace overalls 62046931 Industrial and occupational 12 p/st 62046939 Other 12 p/st 62046950 Other 12 p/st 62046990 Of other textile materials 12 p/st 6205 Men's or boys' shirts 62052000 Of cotton 12 p/st 62053000 Of man-made fibres 12 p/st 620590 Of other textile materials 62059010 Of flax or ramie 12 p/st 62059080 Of other textile materials 12 p/st 6206 Women's or girls' blouses, shirts and shirt-blouses 62061000 Of silk or silk waste 12 p/st 62062000 Of wool or fine animal hair 12 p/st 62063000 Of cotton 12 p/st 62064000 Of man-made fibres 12 p/st 620690 Of other textile materials 62069010 Of flax or ramie 12 p/st 62069090 Of other textile materials 12 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 12 p/st 62071900 Of other textile materials 12 p/st Nightshirts and pyjamas 62072100 Of cotton 12 p/st 62072200 Of man-made fibres 12 p/st 62072900 Of other textile materials 12 p/st Other 62079100 Of cotton 12 — 620799 Of other textile materials 62079910 Of man-made fibres 12 — 62079990 Of other textile materials 12 — 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 12 p/st 62081900 Of other textile materials 12 p/st Nightdresses and pyjamas 62082100 Of cotton 12 p/st 62082200 Of man-made fibres 12 p/st 62082900 Of other textile materials 12 p/st Other 62089100 Of cotton 12 — 62089200 Of man-made fibres 12 — 62089900 Of other textile materials 12 — 6209 Babies' garments and clothing accessories 62092000 Of cotton 10,5 — 62093000 Of synthetic fibres 10,5 — 620990 Of other textile materials 62099010 Of wool or fine animal hair 10,5 — 62099090 Of other textile materials 10,5 — 6210 Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907 621010 Of fabrics of heading 5602 or 5603 62101010 Of fabrics of heading 5602 12 — Of fabrics of heading 5603 62101092 Single-use gowns, of a kind used by patients or surgeons during surgical procedures 12 — 62101098 Other 12 — 62102000 Other garments, of the type described in subheadings 6201 11 to 6201 19 12 p/st 62103000 Other garments, of the type described in subheadings 6202 11 to 6202 19 12 p/st 62104000 Other men's or boys' garments 12 — 62105000 Other women's or girls' garments 12 — 6211 Tracksuits, ski suits and swimwear; other garments Swimwear 62111100 Men's or boys' 12 p/st 62111200 Women's or girls' 12 p/st 62112000 Ski suits 12 p/st Other garments, men's or boys' 621132 Of cotton 62113210 Industrial and occupational clothing 12 — Tracksuits with lining 62113231 With an outer shell of a single identical fabric 12 p/st Other 62113241 Upper parts 12 p/st 62113242 Lower parts 12 p/st 62113290 Other 12 — 621133 Of man-made fibres 62113310 Industrial and occupational clothing 12 — Tracksuits with lining 62113331 With an outer shell of a single identical fabric 12 p/st Other 62113341 Upper parts 12 p/st 62113342 Lower parts 12 p/st 62113390 Other 12 — 62113900 Of other textile materials 12 — Other garments, women's or girls' 621142 Of cotton 62114210 Aprons, overalls, smock-overalls and other industrial and occupational clothing (whether or not also suitable for domestic use) 12 — Tracksuits with lining 62114231 With an outer shell of a single identical fabric 12 p/st Other 62114241 Upper parts 12 p/st 62114242 Lower parts 12 p/st 62114290 Other 12 — 621143 Of man-made fibres 62114310 Aprons, overalls, smock-overalls and other industrial and occupational clothing (whether or not also suitable for domestic use) 12 — Tracksuits with lining 62114331 With an outer shell of a single identical fabric 12 p/st Other 62114341 Upper parts 12 p/st 62114342 Lower parts 12 p/st 62114390 Other 12 — 62114900 Of other textile materials 12 — 6212 Brassières, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted 621210 Brassières 62121010 In a set made up for retail sale containing a brassière and a pair of briefs 6,5 p/st 62121090 Other 6,5 p/st 62122000 Girdles and panty girdles 6,5 p/st 62123000 Corselettes 6,5 p/st 62129000 Other 6,5 — 6213 Handkerchiefs 62132000 Of cotton 10 p/st 62139000 Of other textile materials 10 p/st 6214 Shawls, scarves, mufflers, mantillas, veils and the like 62141000 Of silk or silk waste 8 p/st 62142000 Of wool or fine animal hair 8 p/st 62143000 Of synthetic fibres 8 p/st 62144000 Of artificial fibres 8 p/st 62149000 Of other textile materials 8 p/st 6215 Ties, bow ties and cravats 62151000 Of silk or silk waste 6,3 p/st 62152000 Of man-made fibres 6,3 p/st 62159000 Of other textile materials 6,3 p/st 62160000 Gloves, mittens and mitts 7,6 pa 6217 Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212 62171000 Accessories 6,3 — 62179000 Parts 12 — ### 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 6212). ## 2 This chapter does not cover: (a) worn clothing or other worn articles of heading 6309; or (b) orthopaedic appliances, surgical belts, trusses or the like (heading 9021). ## 3 For the purposes of headings 6203 and 6204: (a) The term ‘suit’ means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising: one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket, and one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs. All of the components of a ‘suit’ must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric. If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately. The term ‘suit’ includes the following sets of garments, whether or not they fulfil all the above conditions: morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers, evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind, dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels. (b) The term ‘ensemble’ means a set of garments (other than suits and articles of heading 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 tracksuits or ski suits, of heading 6211. ## 4 For the purposes of heading 6209: (a) the expression ‘babies' garments and clothing accessories’ means articles for young children of a body height not exceeding 86 cm; (b) articles which are prima facie classifiable both in heading 6209 and in other headings of this chapter are to be classified in heading 6209. ## 5 Garments which are prima facie classifiable both in heading 6210 and in other headings of this chapter, excluding heading 6209, are to be classified in heading 6210. ## 6 For the purposes of heading 6211, ‘ski suits’ means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist of either: (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, windcheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and one pair of trousers, whether or not extending above waist level, one pair of breeches or one bib and brace overall. The ‘ski ensemble’ may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall. All the components of a ‘ski ensemble’ must be made up in a fabric of the same texture, style and composition, whether or not of the same colour; they also must be of corresponding or compatible size. ## 7 Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm, are to be classified as handkerchiefs (heading 6213). Handkerchiefs of which any side exceeds 60 cm are to be classified in heading 6214. ## 8 Garments of this chapter designed for left-over-right closure at the front shall be regarded as 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) to 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 Headings 6209 and 6216 cover gloves, mittens and mitts, impregnated, coated or covered with plastics or rubber, even if they are: made up from textile fabrics (other than knitted or crocheted) impregnated, coated or covered with plastics or rubber of heading 5903 or 5906, or made up from unimpregnated, uncoated or uncovered textile fabrics (other than knitted or crocheted) and subsequently impregnated, coated or covered with plastics or rubber. Where textile fabrics (other than knitted or crocheted) serve only as reinforcement, gloves, mittens or mitts impregnated, coated or covered with cellular plastics or cellular rubber belong in Chapter 39 or 40, even if they are made up from unimpregnated, uncoated or uncovered textile fabrics (other than knitted or crocheted) and subsequently impregnated, coated or covered with cellular plastics or cellular rubber (note 2(a)(5) and note 4, last paragraph, to Chapter 59). ## 63 OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS CN code Description Conventional rate of duty (%) 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 6309. ## 3 Heading 6309 applies only to the following goods: (a) articles of textile materials: clothing and clothing accessories, and parts thereof, blankets and travelling rugs, bedlinen, table linen, toilet linen and kitchen linen, furnishing articles, other than carpets of headings 5701 to 5705 and tapestries of heading 5805; (b) footwear and headgear of any material other than asbestos. In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements: 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 Conventional rate of duty (%) 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 64011000 Footwear incorporating a protective metal toecap 17 pa Other footwear 640192 Covering the ankle but not covering the knee 64019210 With uppers of rubber 17 pa 64019290 With uppers of plastics 17 pa 64019900 Other 17 pa 6402 Other footwear with outer soles and uppers of rubber or plastics Sports footwear 640212 Ski-boots, cross-country ski footwear and snowboard boots 64021210 Ski-boots and cross-country ski footwear 17 pa 64021290 Snowboard boots 17 pa 64021900 Other 16,9 pa 64022000 Footwear with upper straps or thongs assembled to the sole by means of plugs 17 pa Other footwear 640291 Covering the ankle 64029110 Incorporating a protective metal toecap 17 pa 64029190 Other 16,9 pa 640299 Other 64029905 Incorporating a protective metal toecap 17 pa Other 64029910 With uppers of rubber 16,8 pa With uppers of plastics Footwear with a vamp made of straps or which has one or several pieces cut out 64029931 With sole and heel combined having a height of more than 3 cm 16,8 pa 64029939 Other 16,8 pa 64029950 Slippers and other indoor footwear 16,8 pa Other, with insoles of a length 64029991 Of less than 24 cm 16,8 pa Of 24 cm or more 64029993 Footwear which cannot be identified as men's or women's footwear 16,8 pa Other 64029996 For men 16,8 pa 64029998 For women 16,8 pa 6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather Sports footwear 64031200 Ski-boots, cross-country ski footwear and snowboard boots 8 pa 64031900 Other 8 pa 64032000 Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe 8 pa 64034000 Other footwear, incorporating a protective metal toecap 8 pa Other footwear with outer soles of leather 640351 Covering the ankle 64035105 Made on a base or platform of wood, not having an inner sole 8 pa Other Covering the ankle but no part of the calf, with insoles of a length 64035111 Of less than 24 cm 8 pa Of 24 cm or more 64035115 For men 8 pa 64035119 For women 8 pa Other, with insoles of a length 64035191 Of less than 24 cm 8 pa Of 24 cm or more 64035195 For men 8 pa 64035199 For women 8 pa 640359 Other 64035905 Made on a base or platform of wood, not having an inner sole 8 pa 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 5 pa Other, with insoles of a length 64035931 Of less than 24 cm 8 pa Of 24 cm or more 64035935 For men 8 pa 64035939 For women 8 pa 64035950 Slippers and other indoor footwear 8 pa Other, with insoles of a length 64035991 Of less than 24 cm 8 pa Of 24 cm or more 64035995 For men 8 pa 64035999 For women 8 pa Other footwear 640391 Covering the ankle 64039105 Made on a base or platform of wood, not having an inner sole 8 pa Other Covering the ankle but no part of the calf, with insoles of a length 64039111 Of less than 24 cm 8 pa Of 24 cm or more 64039113 Footwear which cannot be identified as men's or women's footwear 8 pa Other 64039116 For men 8 pa 64039118 For women 8 pa Other, with insoles of a length 64039191 Of less than 24 cm 8 pa Of 24 cm or more 64039193 Footwear which cannot be identified as men's or women's footwear 8 pa Other 64039196 For men 8 pa 64039198 For women 5 pa 640399 Other 64039905 Made on a base or platform of wood, not having an inner sole 8 pa 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 8 pa Other, with insoles of a length 64039931 Of less than 24 cm 8 pa Of 24 cm or more 64039933 Footwear which cannot be identified as men's or women's footwear 8 pa Other 64039936 For men 8 pa 64039938 For women 5 pa 64039950 Slippers and other indoor footwear 8 pa Other, with insoles of a length 64039991 Of less than 24 cm 8 pa Of 24 cm or more 64039993 Footwear which cannot be identified as men's or women's footwear 8 pa Other 64039996 For men 8 pa 64039998 For women 7 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 16,9 pa 640419 Other 64041910 Slippers and other indoor footwear 16,9 pa 64041990 Other 17 pa 640420 Footwear with outer soles of leather or composition leather 64042010 Slippers and other indoor footwear 17 pa 64042090 Other 17 pa 6405 Other footwear 64051000 With uppers of leather or composition leather 3,5 pa 640520 With uppers of textile materials 64052010 With outer soles of wood or cork 3,5 pa With outer soles of other materials 64052091 Slippers and other indoor footwear 4 pa 64052099 Other 4 pa 640590 Other 64059010 With outer soles of rubber, plastics, leather or composition leather 17 pa 64059090 With outer soles of other materials 4 pa 6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof 640610 Uppers and parts thereof, other than stiffeners 64061010 Of leather 3 — 64061090 Of other materials 3 — 640620 Outer soles and heels, of rubber or plastics 64062010 Of rubber 3 — 64062090 Of plastics 3 — 640690 Other 64069030 Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles 3 pa 64069050 Removable insoles and other removable accessories 3 — 64069060 Outer soles of leather or composition leather 3 — 64069090 Other 3 — ### Division: Notes ## 1 This chapter does not cover: (a) disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material; (b) footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI); (c) worn footwear of heading 6309; (d) articles of asbestos (heading 6812); (e) orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021); or (f) toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95). ## 2 For the purposes of heading 6406, the term ‘parts’ does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 9606. ## 3 For the purposes of this chapter: (a) the terms ‘rubber’ and ‘plastics’ include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and (b) the term ‘leather’ refers to the goods of headings 4107 and 4112 to 4114. ## 4 Subject to note 3 to this chapter: (a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments; (b) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. ### Division: Subheading note ## 1 For the purposes of subheadings 6402 12, 6402 19, 6403 12, 6403 19 and 6404 11, the expression ‘sports footwear’ applies only to: (a) footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like; (b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes. ### Division: Additional notes ## 1 Within the meaning of note 4(a), ‘reinforcements’ is taken to mean all pieces of material (for example, 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, supporting the foot sufficiently to enable the wearer, with the original fastening systems in place, to walk in the footwear. Account is to be taken of sections covered by accessories or reinforcements when deciding on the composition of the upper. ## 2 Within the meaning of note 4(b), one or more layers of textile material which do not possess the characteristics usually required for normal use of an outer sole (for example, durability, strength, etc.) are not to be taken into consideration for classification purposes. ## 65 HEADGEAR AND PARTS THEREOF CN code Description Conventional rate of duty (%) 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 2,7 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 Free p/st 6503 65040000 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed Free p/st 650500 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 65050010 Of fur felt or of felt of wool and fur, made from the hat bodies, hoods or plateaux of heading 6501 5,7 p/st Other 65050030 Peaked caps 2,7 p/st 65050090 Other 2,7 — 6506 Other headgear, whether or not lined or trimmed 650610 Safety headgear 65061010 Of plastics 2,7 p/st 65061080 Of other materials 2,7 p/st Other 65069100 Of rubber or of plastics 2,7 p/st 650699 Of other materials 65069910 Of fur felt or of felt of wool and fur, made from the hat bodies, hoods or plateaux of heading 6501 5,7 p/st 65069990 Other 2,7 p/st 65070000 Headbands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear 2,7 — ### Division: Notes ## 1 This chapter does not cover: (a) worn headgear of heading 6309; (b) asbestos headgear (heading 6812); or (c) dolls' hats, other toy hats or carnival articles of Chapter 95. ## 2 Heading 6502 does not cover hat shapes made by sewing, other than those obtained simply by sewing strips in spirals. ## 66 UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF CN code Description Conventional rate of duty (%) Supplementary unit 6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) 66011000 Garden or similar umbrellas 4,7 p/st Other 66019100 Having a telescopic shaft 4,7 p/st 660199 Other 66019920 With a cover of woven textile materials 4,7 p/st 66019990 Other 4,7 p/st 66020000 Walking sticks, seat-sticks, whips, riding-crops and the like 2,7 — 6603 Parts, trimmings and accessories of articles of heading 6601 or 6602 66032000 Umbrella frames, including frames mounted on shafts (sticks) 5,2 — 660390 Other 66039010 Handles and knobs 2,7 — 66039090 Other 5 — ### Division: Notes ## 1 This chapter does not cover: (a) measure walking sticks or the like (heading 9017); (b) firearm-sticks, swordsticks, loaded walking sticks or the like (Chapter 93); or (c) goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas). ## 2 Heading 6603 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading 6601 or 6602 are to be classified separately and are not to be treated as forming part of those articles. ## 67 PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR CN code Description Conventional rate of duty (%) 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 0505 and worked quills and scapes) 2,7 — 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit 67021000 Of plastics 4,7 — 67029000 Of other materials 4,7 — 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 1,7 — 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 2,2 — 67041900 Other 2,2 — 67042000 Of human hair 2,2 — 67049000 Of other materials 2,2 — ### Division: Notes ## 1 This chapter does not cover: (a) straining cloth of human hair (heading 5911); (b) floral motifs of lace, of embroidery or other textile fabric (Section XI); (c) footwear (Chapter 64); (d) headgear or hairnets (Chapter 65); (e) toys, sports requisites or carnival articles (Chapter 95); or (f) feather dusters, powder puffs or hair sieves (Chapter 96). ## 2 Heading 6701 does not cover: (a) articles in which feathers or down constitute only filling or padding (for example, bedding of heading 9404); (b) articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or (c) artificial flowers or foliage or parts thereof or made-up articles of heading 6702. ## 3 Heading 6702 does not cover: (a) articles of glass (Chapter 70); or (b) artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods. ### 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 Conventional rate of duty (%) Supplementary unit 68010000 Setts, curbstones and flagstones, of natural stone (except slate) Free — 6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate) 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 Free — Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface 68022100 Marble, travertine and alabaster 1,7 — 68022300 Granite 1,7 — 68022900 Other stone 1,7 — Other 68029100 Marble, travertine and alabaster 1,7 — 68029200 Other calcareous stone 1,7 — 680293 Granite 68029310 Polished, decorated or otherwise worked, but not carved, of a net weight of 10 kg or more Free — 68029390 Other 1,7 — 680299 Other stone 68029910 Polished, decorated or otherwise worked, but not carved, of a net weight of 10 kg or more Free — 68029990 Other 1,7 — 680300 Worked slate and articles of slate or of agglomerated slate 68030010 Roofing and wall slates 1,7 — 68030090 Other 1,7 — 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 Free — Other millstones, grindstones, grinding wheels and the like 68042100 Of agglomerated synthetic or natural diamond 1,7 — 680422 Of other agglomerated abrasives or of ceramics Of artificial abrasives, with binder Of synthetic or artificial resin 68042212 Not reinforced Free — 68042218 Reinforced Free — 68042230 Of ceramics or silicates Free — 68042250 Of other materials Free — 68042290 Other Free — 68042300 Of natural stone Free — 68043000 Hand sharpening or polishing stones Free — 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 1,7 — 68052000 On a base of paper or paperboard only 1,7 — 68053000 On a base of other materials 1,7 — 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 6811 or 6812 or of Chapter 69 68061000 Slag-wool, rock-wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls Free — 680620 Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof) 68062010 Expanded clays Free — 68062090 Other Free — 68069000 Other Free — 6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) 68071000 In rolls Free m2 68079000 Other Free — 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 1,7 — 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 1,7 m2 68091900 Other 1,7 m2 68099000 Other articles 1,7 — 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.) 1,7 — 68101190 Other 1,7 — 68101900 Other 1,7 — Other articles 68109100 Prefabricated structural components for building or civil engineering 1,7 — 68109900 Other 1,7 — 6811 Articles of asbestos-cement, of cellulose fibre-cement or the like 68114000 Containing asbestos 1,7 — Not containing asbestos 68118100 Corrugated sheets 1,7 — 68118200 Other sheets, panels, tiles and similar articles 1,7 — 68118900 Other articles 1,7 — 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 6811 or 6813 681280 Of crocidolite 68128010 Fabricated fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate 1,7 — 68128090 Other 3,7 — Other 68129100 Clothing, clothing accessories, footwear and headgear 3,7 — 68129200 Paper, millboard and felt 3,7 — 68129300 Compressed asbestos fibre jointing, in sheets or rolls 3,7 — 681299 Other 68129910 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate 1,7 — 68129990 Other 3,7 — 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 68132000 Containing asbestos 2,7 — Not containing asbestos 68138100 Brake linings and pads 2,7 — 68138900 Other 2,7 — 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 1,7 — 68149000 Other 1,7 — 6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and 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 Free — 68151090 Other Free — 68152000 Articles of peat Free — Other articles 68159100 Containing magnesite, dolomite or chromite Free — 68159900 Other Free — ### Division: Notes ## 1 This chapter does not cover: (a) goods of Chapter 25; (b) coated, impregnated or covered paper and paperboard of heading 4810 or 4811 (for example, paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and paperboard); (c) coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric); (d) articles of Chapter 71; (e) tools or parts of tools, of Chapter 82; (f) lithographic stones of heading 8442; (g) electrical insulators (heading 8546) or fittings of insulating material of heading 8547; (h) dental burrs (heading 9018); (ij) articles of Chapter 91 (for example, clocks and clock cases); (k) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings); (l) articles of Chapter 95 (for example, toys, games and sports requisites); (m) articles of heading 9602, if made of materials specified in note 2(b) to Chapter 96, or of heading 9606 (for example, buttons), 9609 (for example, slate pencils) or 9610 (for example, drawing slates); or (n) articles of Chapter 97 (for example, works of art). ## 2 In heading 6802, the expression ‘worked monumental or building stone’ applies not only to the varieties of stone referred to in heading 2515 or 2516 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate. ## 69 CERAMIC PRODUCTS CN code Description Conventional rate of duty (%) Supplementary unit ### Division: Notes ## 1 This chapter applies only to ceramic products which have been fired after shaping. Headings 6904 to 6914 apply only to such products other than those classifiable in headings 6901 to 6903. ## 2 This chapter does not cover: (a) products of heading 2844; (b) articles of heading 6804; (c) articles of Chapter 71 (for example, imitation jewellery); (d) cermets of heading 8113; (e) articles of Chapter 82; (f) electrical insulators (heading 8546) or fittings of insulating material of heading 8547; (g) artificial teeth (heading 9021); (h) articles of Chapter 91 (for example, clocks and clock cases); (ij) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings); (k) articles of Chapter 95 (for example, toys, games and sports requisites); (l) articles of heading 9606 (for example, buttons) or of heading 9614 (for example, smoking pipes); or (m) articles of Chapter 97 (for example, works of art). ## 70 GLASS AND GLASSWARE CN code Description Conventional rate of duty (%) 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 — Glass in the mass 70010091 Optical glass 3 — 70010099 Other Free — 7002 Glass in balls (other than microspheres of heading 7018), rods or tubes, unworked 70021000 Balls 3 — 700220 Rods 70022010 Of optical glass 3 — 70022090 Other 3 — Tubes 70023100 Of fused quartz or other fused silica 3 — 70023200 Of other glass having a linear coefficient of expansion not exceeding 5 × 10–6 per Kelvin within a temperature range of 0 °C to 300 °C 3 — 70023900 Other 3 — 7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked Non-wired sheets 700312 Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer 70031210 Of optical glass 3 m2 Other 70031291 Having a non-reflecting layer 3 m2 70031299 Other 3,8 MIN 0,6 €/100 kg/br m2 700319 Other 70031910 Of optical glass 3 m2 70031990 Other 3,8 MIN 0,6 €/100 kg/br m2 70032000 Wired sheets 3,8 MIN 0,4 €/100 kg/br m2 70033000 Profiles 3 — 7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 700420 Glass, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer 70042010 Optical glass 3 m2 Other 70042091 Having a non-reflecting layer 3 m2 70042099 Other 4,4 MIN 0,4 €/100 kg/br m2 700490 Other glass 70049010 Optical glass 3 m2 70049080 Other 4,4 MIN 0,4 €/100 kg/br m2 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 700510 Non-wired glass, having an absorbent, reflecting or non-reflecting layer 70051005 Having a non-reflecting layer 3 m2 Other, of a thickness 70051025 Not exceeding 3,5 mm 2 m2 70051030 Exceeding 3,5 mm but not exceeding 4,5 mm 2 m2 70051080 Exceeding 4,5 mm 2 m2 Other non-wired glass 700521 Coloured throughout the mass (body tinted), opacified, flashed or merely surface ground 70052125 Of a thickness not exceeding 3,5 mm 2 m2 70052130 Of a thickness exceeding 3,5 mm but not exceeding 4,5 mm 2 m2 70052180 Of a thickness exceeding 4,5 mm 2 m2 700529 Other 70052925 Of a thickness not exceeding 3,5 mm 2 m2 70052935 Of a thickness exceeding 3,5 mm but not exceeding 4,5 mm 2 m2 70052980 Of a thickness exceeding 4,5 mm 2 m2 70053000 Wired glass 2 m2 700600 Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials 70060010 Optical glass 3 — 70060090 Other 3 — 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 3 — 70071190 Other 3 — 700719 Other 70071910 Enamelled 3 m2 70071920 Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent or reflecting layer 3 m2 70071980 Other 3 m2 Laminated safety glass 700721 Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels 70072120 Of size and shape suitable for incorporation in motor vehicles 3 — 70072180 Other 3 — 70072900 Other 3 m2 700800 Multiple-walled insulating units of glass 70080020 Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent or reflecting layer 3 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 3 m2 70080089 Other 3 m2 7009 Glass mirrors, whether or not framed, including rear-view mirrors 70091000 Rear-view mirrors for vehicles 4 p/st Other 70099100 Unframed 4 — 70099200 Framed 4 — 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 3 p/st 70102000 Stoppers, lids and other closures 5 — 701090 Other 70109010 Preserving jars (sterilising jars) 5 p/st Other 70109021 Made from tubing of glass 5 p/st Other, of a nominal capacity of 70109031 2,5 l or more 5 p/st Less than 2,5 l For beverages and foodstuffs Bottles Of colourless glass, of a nominal capacity of 70109041 1 l or more 5 p/st 70109043 More than 0,33 l but less than 1 l 5 p/st 70109045 0,15 l or more but not more than 0,33 l 5 p/st 70109047 Less than 0,15 l 5 p/st Of coloured glass, of a nominal capacity of 70109051 1 l or more 5 p/st 70109053 More than 0,33 l but less than 1 l 5 p/st 70109055 0,15 l or more but not more than 0,33 l 5 p/st 70109057 Less than 0,15 l 5 p/st Other, of a nominal capacity of 70109061 0,25 l or more 5 p/st 70109067 Less than 0,25 l 5 p/st For pharmaceutical products, of a nominal capacity 70109071 Exceeding 0,055 l 5 p/st 70109079 Not exceeding 0,055 l 5 p/st For other products 70109091 Of colourless glass 5 p/st 70109099 Of coloured glass 5 p/st 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode ray tubes or the like 70111000 For electric lighting 4 — 70112000 For cathode ray tubes 4 — 70119000 Other 4 — 7012 7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) 70131000 Of glass ceramics 11 p/st Stemware drinking glasses, other than of glass ceramics 701322 Of lead crystal 70132210 Gathered by hand 11 p/st 70132290 Gathered mechanically 11 p/st 701328 Other 70132810 Gathered by hand 11 p/st 70132890 Gathered mechanically 11 p/st Other drinking glasses, other than of glass ceramics 701333 Of lead crystal Gathered by hand 70133311 Cut or otherwise decorated 11 p/st 70133319 Other 11 p/st Gathered mechanically 70133391 Cut or otherwise decorated 11 p/st 70133399 Other 11 p/st 701337 Other 70133710 Of toughened glass 11 p/st Other Gathered by hand 70133751 Cut or otherwise decorated 11 p/st 70133759 Other 11 p/st Gathered mechanically 70133791 Cut or otherwise decorated 11 p/st 70133799 Other 11 p/st Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass ceramics 701341 Of lead crystal 70134110 Gathered by hand 11 p/st 70134190 Gathered mechanically 11 p/st 70134200 Of glass having a linear coefficient of expansion not exceeding 5 × 10–6 per Kelvin within a temperature range of 0 °C to 300 °C 11 p/st 701349 Other 70134910 Of toughened glass 11 p/st Other 70134991 Gathered by hand 11 p/st 70134999 Gathered mechanically 11 p/st Other glassware 701391 Of lead crystal 70139110 Gathered by hand 11 p/st 70139190 Gathered mechanically 11 p/st 70139900 Other 11 p/st 70140000 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked 3 — 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 3 — 70159000 Other 3 — 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 smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms 70161000 Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes 8 — 701690 Other 70169010 Leaded lights and the like 3 m2 70169040 Blocks and bricks, of a kind used for building or construction purposes 3 MIN 1,2 €/100 kg/br — 70169070 Other 3 MIN 1,2 €/100 kg/br — 7017 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated 70171000 Of fused quartz or other fused silica 3 — 70172000 Of other glass having a linear coefficient of expansion not exceeding 5 × 10–6 per Kelvin within a temperature range of 0 °C to 300 °C 3 — 70179000 Other 3 — 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 — 70181019 Other 7 — 70181030 Imitation pearls Free — Imitation precious or semi-precious stones 70181051 Cut and mechanically polished Free — 70181059 Other 3 — 70181090 Other 3 — 70182000 Glass microspheres not exceeding 1 mm in diameter 3 — 701890 Other 70189010 Glass eyes; articles of glass smallware 3 — 70189090 Other 6 — 7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics) Slivers, rovings, yarn and chopped strands 70191100 Chopped strands, of a length of not more than 50 mm 7 — 70191200 Rovings 7 — 701919 Other 70191910 Of filaments 7 — 70191990 Of staple fibres 7 — Thin sheets (voiles), webs, mats, mattresses, boards and similar non-woven products 701931 Mats 70193110 Of filaments 7 — 70193190 Other 7 — 701932 Thin sheets (voiles) 70193210 Of filaments 5 — 70193290 Other 5 — 70193900 Other 5 — 70194000 Woven fabrics of rovings 7 — Other woven fabrics 70195100 Of a width not exceeding 30 cm 7 — 70195200 Of a width exceeding 30 cm, plain weave, weighing less than 250 g/m2, of filaments measuring per single yarn not more than 136 tex 7 — 70195900 Other 7 — 70199000 Other 7 — 702000 Other articles of glass 70200005 Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of semiconductor materials Free — Glass inners for vacuum flasks or for other vacuum vessels 70200007 Unfinished 3 — 70200008 Finished 6 — Other 70200010 Of fused quartz or other fused silica 3 — 70200030 Of glass having a linear coefficient of expansion not exceeding 5 × 10–6 per Kelvin within a temperature range of 0 °C to 300 °C 3 — 70200080 Other 3 — ### Division: Notes ## 1 This chapter does not cover: (a) goods of heading 3207 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes); (b) articles of Chapter 71 (for example, imitation jewellery); (c) optical fibre cables of heading 8544, electrical insulators (heading 8546) or fittings of insulating material of heading 8547; (d) optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90; (e) lamps or lighting fittings, illuminated signs, illuminated nameplates or the like, having a permanently fixed light source, or parts thereof of heading 9405; (f) toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or (g) buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96. ## 2 For the purposes of headings 7003, 7004 and 7005: (a) glass is not regarded as ‘worked’ by reason of any process it has undergone before annealing; (b) cutting to shape does not affect the classification of glass in sheets; (c) the expression ‘absorbent, reflecting or non-reflecting layer’ means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass. ## 3 The products referred to in heading 7006 remain classified in that heading, whether or not they have the character of articles. ## 4 For the purposes of heading 7019, the expression ‘glass wool’ means: (a) mineral wools with a silica (SiO2) content not less than 60 % by weight; (b) mineral wools with a silica (SiO2) content less than 60 % but with an alkaline oxide (K2O or Na2O) content exceeding 5 % by weight or a boric oxide (B2O3) content exceeding 2 % by weight. Mineral wools which do not comply with the above specifications fall in heading 6806. ## 5 Throughout the nomenclature, the expression ‘glass’ includes fused quartz and other fused silica. ### Division: Subheading note ## 1 For the purposes of subheadings 7013 22, 7013 33, 7013 41 and 7013 91, the expression ‘lead crystal’ means only glass having a minimum lead monoxide (PbO) content by weight of 24 %. ### 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 Conventional rate of duty (%) 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) Headings 7113, 7114 and 7115 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing note does not apply to such articles. (B) Heading 7116 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents). ## 3 This chapter does not cover: (a) amalgams of precious metal, or colloidal precious metal (heading 2843); (b) sterile surgical suture materials, dental fillings or other goods of Chapter 30; (c) goods of Chapter 32 (for example, lustres); (d) supported catalysts (heading 3815); (e) articles of heading 4202 or 4203 referred to in note 3(B) to Chapter 42; (f) articles of heading 4303 or 4304; (g) goods of Section XI (textiles and textile articles); (h) footwear, headgear or other articles of Chapter 64 or 65; (ij) umbrellas, walking sticks or other articles of Chapter 66; (k) abrasive goods of heading 6804 or 6805 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this chapter, except unmounted worked sapphires and diamonds for styluses (heading 8522); (l) articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments); (m) arms or parts thereof (Chapter 93); (n) articles covered by note 2 to Chapter 95; (o) articles classified in Chapter 96 by virtue of note 4 to that chapter; or (p) original sculptures or statuary (heading 9703), collectors' pieces (heading 9705) or antiques of an age exceeding 100 years (heading 9706), other than natural or cultured pearls or precious or semi-precious stones. ## 4 (A) The expression ‘precious metal’ means silver, gold and platinum. (B) The expression ‘platinum’ means platinum, iridium, osmium, palladium, rhodium and ruthenium. (C) The expression ‘precious or semi-precious stones’ does not include any of the substances specified in note 2(b) to Chapter 96. ## 5 For the purposes of this chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2 %, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules: (a) An alloy containing 2 % or more, by weight, of platinum is to be treated as an alloy of platinum. (b) An alloy containing 2 % or more, by weight, of gold but no platinum, or less than 2 %, by weight, of platinum, is to be treated as an alloy of gold. (c) Other alloys containing 2 % or more, by weight, of silver are to be treated as alloys of silver. ## 6 Except where the context otherwise requires, any reference in the nomenclature to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal. ## 7 Throughout the nomenclature, the expression ‘metal clad with precious metal’ means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal. ## 8 Subject to note 1(A) to Section VI, goods answering to a description in heading 7112 are to be classified in that heading and in no other heading of the nomenclature. ## 9 For the purposes of heading 7113, the expression ‘articles of jewellery’ means: (a) any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, earrings, watch-chains, fobs, pendants, tiepins, cuff links, dress-studs, religious or other medals and insignia); and (b) articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads). These articles may be combined or set, for example, with natural or cultured pearls, precious or semi-precious stones, synthetic or reconstructed precious or semi-precious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstituted amber, jet or coral. ## 10 For the purposes of heading 7114, the expression ‘articles of goldsmiths' or silversmiths' wares’ includes such articles as ornaments, tableware, toilet-ware, smokers' requisites and other articles of household, office or religious use. ## 11 For the purposes of heading 7117, the expression ‘imitation jewellery’ means articles of jewellery within the meaning of paragraph (a) of note 9 (but not including buttons or other articles of heading 9606, or dress-combs, hairslides or the like, or hairpins, of heading 9615), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal. ### 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 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. ### 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 (headings 3207 to 3210, 3212, 3213 or 3215); (b) ferro-cerium or other pyrophoric alloys (heading 3606); (c) headgear or parts thereof of heading 6506 or 6507; (d) umbrella frames or other articles of heading 6603; (e) goods of Chapter 71 (for example, precious-metal alloys, base metal clad with precious metal, imitation jewellery); (f) articles of Section XVI (machinery, mechanical appliances and electrical goods); (g) assembled railway or tramway track (heading 8608) or other articles of Section XVII (vehicles, ships and boats, aircraft); (h) instruments or apparatus of Section XVIII, including clock or watch springs; (ij) lead shot prepared for ammunition (heading 9306) or other articles of Section XIX (arms and ammunition); (k) articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings); (l) articles of Chapter 95 (for example, toys, games, sports requisites); (m) hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous manufactured articles); or (n) articles of Chapter 97 (for example, works of art). ## 2 Throughout the nomenclature, the expression ‘parts of general use’ means: (a) articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal; (b) springs and leaves for springs, of base metal, other than clock or watch springs (heading 9114); and (c) articles of headings 8301, 8302, 8308, 8310 and frames and mirrors, of base metal, of heading 8306. In Chapters 73 to 76 and 78 to 82 (but not in heading 7315), references to parts of goods do not include references to parts of general use as defined above. Subject to the preceding paragraph and to note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81. ## 3 Throughout the nomenclature, the expression ‘base metals’ means: iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium. ## 4 Throughout the nomenclature, the term ‘cermets’ means products containing a microscopic heterogeneous combination of a metallic component and a ceramic component. The term ‘cermets’ includes sintered metal carbides (metal carbides sintered with a metal). ## 5 Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74): (a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals. (b) An alloy composed of base metals of this section and of elements not falling within this section is to be treated as an alloy of base metals of this section if the total weight of such metals equals or exceeds the total weight of the other elements present. (c) In this section, the term ‘alloys’ includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds. ## 6 Unless the context otherwise requires, any reference in the nomenclature to a base metal includes a reference to alloys which, by virtue of note 5 above, are to be classified as alloys of that metal. ## 7 Classification of composite articles: Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the interpretative rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. For this purpose: (a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal. (b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of note 5, it is classified. (c) A cermet of heading 8113 is regarded as a single base metal. ## 8 In this section, the following expressions have the meanings hereby assigned to them: (a) Waste and scrap Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons. (b) Powders Products of which 90 % or more by weight passes through a sieve having a mesh aperture of 1 mm. ## 72 IRON AND STEEL CN code Description Conventional rate of duty (%) 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-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4 % or more of the element iron and one or more of the following: more than 10 % of chromium, more than 30 % of manganese, more than 3 % of phosphorus, more than 8 % of silicon, a total of more than 10 % of other elements, excluding carbon, subject to a maximum content of 10 % in the case of copper. (d) Steel Ferrous materials other than those of heading 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 10 times the thickness or if of a thickness of 4,75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness. Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings. Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings. (l) Bars and rods, hot-rolled, in irregularly wound coils Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods). (m) Other bars and rods Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may: have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods), be twisted after rolling. (n) Angles, shapes and sections Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire. Chapter 72 does not include products of heading 7301 or 7302. (o) Wire Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products. (p) Hollow drill bars and rods Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 7304. ## 2 Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight. ## 3 Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this chapter appropriate to similar hot-rolled products. ### 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: not more than 0,7 % of carbon, 0,5 % or more but not more than 1,9 % of manganese, and 0,6 % or more but not more than 2,3 % of silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel. ## 2 For the classification of ferro-alloys in the subheadings of heading 7202, the following rule should be observed: A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in 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 16 10, 7209 17 10, 7209 18 10, 7209 26 10, 7209 27 10, 7209 28 10 and 7211 23 20, 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 20, 7210 70 10, 7212 10 10 and 7212 40 20, 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 7224 10 10, 7224 90 02, 7225 30 10, 7225 40 12, 7226 91 20, 7228 30 20, 7228 40 10, 7228 50 20 and 7228 60 20, 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 Conventional rate of duty (%) 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 Free — 73012000 Angles, shapes and sections Free — 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 specialised for jointing or fixing rails 730210 Rails 73021010 Current-conducting, with parts of non-ferrous metal Free — Other New Vignole rails 73021022 Of a weight per metre of 36 kg or more Free — 73021028 Of a weight per metre of less than 36 kg Free — 73021040 Grooved rails Free — 73021050 Other Free — 73021090 Used Free — 73023000 Switch blades, crossing frogs, point rods and other crossing pieces 2,7 — 73024000 Fish-plates and sole plates Free — 73029000 Other Free — 730300 Tubes, pipes and hollow profiles, of cast iron 73030010 Tubes and pipes of a kind used in pressure systems 3,2 — 73030090 Other 3,2 — 7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel Line pipe of a kind used for oil or gas pipelines 73041100 Of stainless steel Free — 730419 Other 73041910 Of an external diameter not exceeding 168,3 mm Free — 73041930 Of an external diameter exceeding 168,3 mm but not exceeding 406,4 mm Free — 73041990 Of an external diameter exceeding 406,4 mm Free — Casing, tubing and drill pipe, of a kind used in drilling for oil or gas 73042200 Drill pipe of stainless steel Free — 73042300 Other drill pipe Free — 73042400 Other, of stainless steel Free — 730429 Other 73042910 Of an external diameter not exceeding 168,3 mm Free — 73042930 Of an external diameter exceeding 168,3 mm but not exceeding 406,4 mm Free — 73042990 Of an external diameter exceeding 406,4 mm Free — Other, of circular cross-section, of iron or non-alloy steel 730431 Cold-drawn or cold-rolled (cold-reduced) 73043120 Precision tubes Free — 73043180 Other Free — 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 Free — Other Threaded or threadable tubes (gas pipe) 73043952 Plated or coated with zinc Free — 73043958 Other Free — Other, of an external diameter 73043992 Not exceeding 168,3 mm Free — 73043993 Exceeding 168,3 mm but not exceeding 406,4 mm Free — 73043998 Exceeding 406,4 mm Free — Other, of circular cross-section, of stainless steel 73044100 Cold-drawn or cold-rolled (cold-reduced) Free — 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 Free — Other 73044993 Of an external diameter not exceeding 168,3 mm Free — 73044995 Of an external diameter exceeding 168,3 mm but not exceeding 406,4 mm Free — 73044999 Of an external diameter exceeding 406,4 mm Free — 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 73045112 Not exceeding 0,5 m Free — 73045118 Exceeding 0,5 m Free — Other 73045181 Precision tubes Free — 73045189 Other Free — 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 Free — 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 73045932 Not exceeding 0,5 m Free — 73045938 Exceeding 0,5 m Free — Other 73045992 Of an external diameter not exceeding 168,3 mm Free — 73045993 Of an external diameter exceeding 168,3 mm but not exceeding 406,4 mm Free — 73045999 Of an external diameter exceeding 406,4 mm Free — 73049000 Other Free — 7305 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel Line pipe of a kind used for oil or gas pipelines 73051100 Longitudinally submerged arc welded Free — 73051200 Other, longitudinally welded Free — 73051900 Other Free — 73052000 Casing of a kind used in drilling for oil or gas Free — Other, welded 73053100 Longitudinally welded Free — 73053900 Other Free — 73059000 Other Free — 7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel Line pipe of a kind used for oil or gas pipelines 730611 Welded, of stainless steel 73061110 Longitudinally welded Free — 73061190 Spirally welded Free — 730619 Other 73061910 Longitudinally welded Free — 73061990 Spirally welded Free — Casing and tubing of a kind used in drilling for oil or gas 73062100 Welded, of stainless steel Free — 73062900 Other Free — 730630 Other, welded, of circular cross-section, of iron or non-alloy steel Precision tubes, with a wall thickness 73063011 Not exceeding 2 mm Free — 73063019 Exceeding 2 mm Free — Other Threaded or threadable tubes (gas pipe) 73063041 Plated or coated with zinc Free — 73063049 Other Free — Other, of an external diameter Not exceeding 168,3 mm 73063072 Plated or coated with zinc Free — 73063077 Other Free — 73063080 Exceeding 168,3 mm but not exceeding 406,4 mm Free — 730640 Other, welded, of circular cross-section, of stainless steel 73064020 Cold-drawn or cold-rolled (cold-reduced) Free — 73064080 Other Free — 730650 Other, welded, of circular cross-section, of other alloy steel 73065020 Precision tubes Free — 73065080 Other Free — Other, welded, of non-circular cross-section 730661 Of square or rectangular cross-section 73066110 Of stainless steel Free — Other 73066192 With a wall thickness not exceeding 2 mm Free — 73066199 With a wall thickness exceeding 2 mm Free — 730669 Of other non-circular cross-section 73066910 Of stainless steel Free — 73066990 Other Free — 73069000 Other Free — 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 3,7 — 73071190 Other 3,7 — 730719 Other 73071910 Of malleable cast iron 3,7 — 73071990 Other 3,7 — Other, of stainless steel 73072100 Flanges 3,7 — 730722 Threaded elbows, bends and sleeves 73072210 Sleeves Free — 73072290 Elbows and bends 3,7 — 730723 Butt welding fittings 73072310 Elbows and bends 3,7 — 73072390 Other 3,7 — 730729 Other 73072910 Threaded 3,7 — 73072980 Other 3,7 — Other 73079100 Flanges 3,7 — 730792 Threaded elbows, bends and sleeves 73079210 Sleeves Free — 73079290 Elbows and bends 3,7 — 730793 Butt welding fittings With greatest external diameter not exceeding 609,6 mm 73079311 Elbows and bends 3,7 — 73079319 Other 3,7 — With greatest external diameter exceeding 609,6 mm 73079391 Elbows and bends 3,7 — 73079399 Other 3,7 — 730799 Other 73079910 Threaded 3,7 — 73079980 Other 3,7 — 7308 Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel 73081000 Bridges and bridge-sections Free — 73082000 Towers and lattice masts Free — 73083000 Doors, windows and their frames and thresholds for doors Free p/st 73084000 Equipment for scaffolding, shuttering, propping or pit-propping Free — 730890 Other Solely or principally of sheet 73089051 Panels comprising two walls of profiled (ribbed) sheet with an insulating core Free — 73089059 Other Free — 73089098 Other Free — 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 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 73090010 For gases (other than compressed or liquefied gas) 2,2 — For liquids 73090030 Lined or heat-insulated 2,2 — Other, of a capacity 73090051 Exceeding 100 000 l 2,2 — 73090059 Not exceeding 100 000 l 2,2 — 73090090 For solids 2,2 — 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 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 73101000 Of a capacity of 50 l or more 2,7 — Of a capacity of less than 50 l 731021 Cans which are to be closed by soldering or crimping 73102111 Cans of a kind used for preserving food 2,7 — 73102119 Cans of a kind used for preserving drink 2,7 — Other, with a wall thickness of 73102191 Less than 0,5 mm 2,7 — 73102199 0,5 mm or more 2,7 — 731029 Other 73102910 With a wall thickness of less than 0,5 mm 2,7 — 73102990 With a wall thickness of 0,5 mm or more 2,7 — 731100 Containers for compressed or liquefied gas, of iron or steel Seamless For a pressure of 165 bar or more, of a capacity of 73110011 Less than 20 l 2,7 p/st 73110013 20 l or more but not more than 50 l 2,7 p/st 73110019 More than 50 l 2,7 p/st 73110030 Other 2,7 p/st Other, of a capacity of 73110091 Less than 1 000 l 2,7 — 73110099 1 000 l or more 2,7 — 7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated 731210 Stranded wire, ropes and cables 73121020 Of stainless steel Free — Other, with a maximum cross-sectional dimension Not exceeding 3 mm 73121041 Plated or coated with copper-zinc alloys (brass) Free — 73121049 Other Free — Exceeding 3 mm Stranded wire 73121061 Not coated Free — Coated 73121065 Plated or coated with zinc Free — 73121069 Other Free — Ropes and cables (including locked coil ropes) Not coated or only plated or coated with zinc, with a maximum cross-sectional dimension 73121081 Exceeding 3 mm but not exceeding 12 mm Free — 73121083 Exceeding 12 mm but not exceeding 24 mm Free — 73121085 Exceeding 24 mm but not exceeding 48 mm Free — 73121089 Exceeding 48 mm Free — 73121098 Other Free — 73129000 Other Free — 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 Free — 7314 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel Woven cloth 73141200 Endless bands for machinery, of stainless steel Free — 73141400 Other woven cloth, of stainless steel Free — 73141900 Other Free — 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 Free — 73142090 Other Free — Other grill, netting and fencing, welded at the intersection 73143100 Plated or coated with zinc Free — 73143900 Other Free — Other cloth, grill, netting and fencing 73144100 Plated or coated with zinc Free — 73144200 Coated with plastics Free — 73144900 Other Free — 73145000 Expanded metal Free — 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 motorcycles 2,7 — 73151190 Other 2,7 — 73151200 Other chain 2,7 — 73151900 Parts 2,7 — 73152000 Skid chain 2,7 — Other chain 73158100 Stud-link 2,7 — 73158200 Other, welded link 2,7 — 73158900 Other 2,7 — 73159000 Other parts 2,7 — 73160000 Anchors, grapnels and parts thereof, of iron or steel 2,7 — 731700 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper Cold-pressed from wire 73170020 Nails in strips or coils Free — 73170060 Other Free — 73170080 Other Free — 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 3,7 — 731812 Other wood screws 73181210 Of stainless steel 3,7 — 73181290 Other 3,7 — 73181300 Screw hooks and screw rings 3,7 — 731814 Self-tapping screws 73181410 Of stainless steel 3,7 — Other 73181491 Spaced-thread screws 3,7 — 73181499 Other 3,7 — 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 3,7 — Other 73181520 For fixing railway track construction material 3,7 — Other Without heads 73181530 Of stainless steel 3,7 — Other, with a tensile strength 73181541 Of less than 800 MPa 3,7 — 73181549 Of 800 MPa or more 3,7 — With heads Slotted and cross-recessed screws 73181551 Of stainless steel 3,7 — 73181559 Other 3,7 — Hexagon socket head screws 73181561 Of stainless steel 3,7 — 73181569 Other 3,7 — Hexagon bolts 73181570 Of stainless steel 3,7 — Other, with a tensile strength 73181581 Of less than 800 MPa 3,7 — 73181589 Of 800 MPa or more 3,7 — 73181590 Other 3,7 — 731816 Nuts 73181610 Turned from bars, rods, profiles, or wire, of solid section, of a hole diameter not exceeding 6 mm 3,7 — Other 73181630 Of stainless steel 3,7 — Other 73181650 Self-locking nuts 3,7 — Other, with an inside diameter 73181691 Not exceeding 12 mm 3,7 — 73181699 Exceeding 12 mm 3,7 — 73181900 Other 3,7 — Non-threaded articles 73182100 Spring washers and other lock washers 3,7 — 73182200 Other washers 3,7 — 73182300 Rivets 3,7 — 73182400 Cotters and cotter pins 3,7 — 73182900 Other 3,7 — 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 73194000 Safety pins and other pins 2,7 — 731990 Other 73199010 Sewing, darning or embroidery needles 2,7 — 73199090 Other 2,7 — 7320 Springs and leaves for springs, of iron or steel 732010 Leaf-springs and leaves therefor Hot-worked 73201011 Laminated springs and leaves therefor 2,7 — 73201019 Other 2,7 — 73201090 Other 2,7 — 732020 Helical springs 73202020 Hot-worked 2,7 — Other 73202081 Coil compression springs 2,7 — 73202085 Coil tension springs 2,7 — 73202089 Other 2,7 — 732090 Other 73209010 Flat spiral springs 2,7 — 73209030 Discs springs 2,7 — 73209090 Other 2,7 — 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 2,7 p/st 73211190 Other 2,7 p/st 73211200 For liquid fuel 2,7 p/st 73211900 Other, including appliances for solid fuel 2,7 p/st Other appliances 73218100 For gas fuel or for both gas and other fuels 2,7 p/st 73218200 For liquid fuel 2,7 p/st 73218900 Other, including appliances for solid fuel 2,7 p/st 73219000 Parts 2,7 — 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 3,2 — 73221900 Other 3,2 — 73229000 Other 3,2 — 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 3,2 — Other 73239100 Of cast iron, not enamelled 3,2 — 73239200 Of cast iron, enamelled 3,2 — 73239300 Of stainless steel 3,2 — 73239400 Of iron (other than cast iron) or steel, enamelled 3,2 — 73239900 Other 3,2 — 7324 Sanitary ware and parts thereof, of iron or steel 73241000 Sinks and washbasins, of stainless steel 2,7 — Baths 73242100 Of cast iron, whether or not enamelled 3,2 p/st 73242900 Other 3,2 p/st 73249000 Other, including parts 3,2 — 7325 Other cast articles of iron or steel 732510 Of non-malleable cast iron 73251050 Surface and valve boxes 1,7 p/st Other 73251092 For sewage, water, etc., systems 1,7 — 73251099 Other 1,7 — Other 73259100 Grinding balls and similar articles for mills 2,7 — 732599 Other 73259910 Of malleable cast iron 2,7 — 73259990 Other 2,7 — 7326 Other articles of iron or steel Forged or stamped, but not further worked 73261100 Grinding balls and similar articles for mills 2,7 — 732619 Other 73261910 Open-die forged 2,7 — 73261990 Other 2,7 — 73262000 Articles of iron or steel wire 2,7 — 732690 Other 73269030 Ladders and steps 2,7 — 73269040 Pallets and similar platforms for handling goods 2,7 — 73269050 Reels for cables, piping and the like 2,7 — 73269060 Non-mechanical ventilators, guttering, hooks and like articles used in the building industry 2,7 — Other articles of iron or steel 73269092 Open-die forged 2,7 — 73269094 Closed-die forged 2,7 — 73269096 Sintered 2,7 — 73269098 Other 2,7 — ### 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 Conventional rate of duty (%) Supplementary unit 74010000 Copper mattes; cement copper (precipitated copper) Free — 74020000 Unrefined copper; copper anodes for electrolytic refining Free — 7403 Refined copper and copper alloys, unwrought Refined copper 74031100 Cathodes and sections of cathodes Free — 74031200 Wire-bars Free — 74031300 Billets Free — 74031900 Other Free — Copper alloys 74032100 Copper-zinc base alloys (brass) Free — 74032200 Copper-tin base alloys (bronze) Free — 74032900 Other copper alloys (other than master alloys of heading 7405) Free — 740400 Copper waste and scrap 74040010 Of refined copper Free — Of copper alloys 74040091 Of copper-zinc base alloys (brass) Free — 74040099 Other Free — 74050000 Master alloys of copper Free — 7406 Copper powders and flakes 74061000 Powders of non-lamellar structure Free — 74062000 Powders of lamellar structure; flakes Free — 7407 Copper bars, rods and profiles 74071000 Of refined copper 4,8 — Of copper alloys 740721 Of copper-zinc base alloys (brass) 74072110 Bars and rods 4,8 — 74072190 Profiles 4,8 — 74072900 Other 4,8 — 7408 Copper wire Of refined copper 74081100 Of which the maximum cross-sectional dimension exceeds 6 mm 4,8 — 740819 Other 74081910 Of which the maximum cross-sectional dimension exceeds 0,5 mm 4,8 — 74081990 Of which the maximum cross-sectional dimension does not exceed 0,5 mm 4,8 — Of copper alloys 74082100 Of copper-zinc base alloys (brass) 4,8 — 74082200 Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) 4,8 — 74082900 Other 4,8 — 7409 Copper plates, sheets and strip, of a thickness exceeding 0,15 mm Of refined copper 74091100 In coils 4,8 — 74091900 Other 4,8 — Of copper-zinc base alloys (brass) 74092100 In coils 4,8 — 74092900 Other 4,8 — Of copper-tin base alloys (bronze) 74093100 In coils 4,8 — 74093900 Other 4,8 — 74094000 Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) 4,8 — 74099000 Of other copper alloys 4,8 — 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 5,2 — 74101200 Of copper alloys 5,2 — Backed 74102100 Of refined copper 5,2 — 74102200 Of copper alloys 5,2 — 7411 Copper tubes and pipes 741110 Of refined copper 74111010 Straight 4,8 — 74111090 Other 4,8 — Of copper alloys 741121 Of copper-zinc base alloys (brass) 74112110 Straight 4,8 — 74112190 Other 4,8 — 74112200 Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) 4,8 — 74112900 Other 4,8 — 7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves) 74121000 Of refined copper 5,2 — 74122000 Of copper alloys 5,2 — 74130000 Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated 5,2 — 7414 7415 Nails, tacks, drawing pins, staples (other than those of heading 8305) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of copper 74151000 Nails and tacks, drawing pins, staples and similar articles 4 — Other articles, not threaded 74152100 Washers (including spring washers) 3 — 74152900 Other 3 — Other threaded articles 74153300 Screws; bolts and nuts 3 — 74153900 Other 3 — 7416 7417 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 741810 Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like 74181010 Cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof 4 — 74181090 Other 3 — 74182000 Sanitary ware and parts thereof 3 — 7419 Other articles of copper 74191000 Chain and parts thereof 3 — Other 74199100 Cast, moulded, stamped or forged, but not further worked 3 — 741999 Other 74199910 Cloth (including endless bands), grill and netting, of wire of which no cross-sectional dimension exceeds 6 mm; expanded metal 4,3 — 74199930 Springs 4 — 74199990 Other 3 — ### 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. Element 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: (1) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or (2) the total content by weight of such other elements exceeds 2,5 %. (c) Master alloys: Alloys containing with other elements more than 10 % by weight of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus falls in heading 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 7403. (e) Profiles: Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (f) Wire: Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width. (g) Plates, sheets, strip and foil: Flat-surfaced products (other than the unwrought products of heading 7403), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including ‘modified rectangles’ of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings. Headings 7409 and 7410 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (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 Conventional rate of duty (%) Supplementary unit 7501 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy 75011000 Nickel mattes Free — 75012000 Nickel oxide sinters and other intermediate products of nickel metallurgy Free — 7502 Unwrought nickel 75021000 Nickel, not alloyed Free — 75022000 Nickel alloys Free — 750300 Nickel waste and scrap 75030010 Of nickel, not alloyed Free — 75030090 Of nickel alloys Free — 75040000 Nickel powders and flakes Free — 7505 Nickel bars, rods, profiles and wire Bars, rods and profiles 75051100 Of nickel, not alloyed Free — 75051200 Of nickel alloys 2,9 — Wire 75052100 Of nickel, not alloyed Free — 75052200 Of nickel alloys 2,9 — 7506 Nickel plates, sheets, strip and foil 75061000 Of nickel, not alloyed Free — 75062000 Of nickel alloys 3,3 — 7507 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) Tubes and pipes 75071100 Of nickel, not alloyed Free — 75071200 Of nickel alloys Free — 75072000 Tube or pipe fittings 2,5 — 7508 Other articles of nickel 75081000 Cloth, grill and netting, of nickel wire Free — 75089000 Other Free — ### 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 descaling), 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 descaling), 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 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 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 notes ## 1 In this chapter, the following expressions have the meanings hereby assigned to them: (a) Nickel, not alloyed: Metal containing by weight at least 99 % of nickel plus cobalt, provided that: (1) the cobalt content by weight does not exceed 1,5 %, and (2) 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 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: (1) the content by weight of cobalt exceeds 1,5 %, (2) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or (3) the total content by weight of elements other than nickel plus cobalt exceeds 1 %. ## 2 Notwithstanding the provisions of chapter note 1(c), for the purposes of subheading 7508 10 the term ‘wire’ applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm. ## 76 ALUMINIUM AND ARTICLES THEREOF CN code Description Conventional rate of duty (%) Supplementary unit 7601 Unwrought aluminium 76011000 Aluminium, not alloyed 6 — 760120 Aluminium alloys 76012010 Primary 6 — Secondary 76012091 In ingots or in liquid state 6 — 76012099 Other 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 — 76020019 Other (including factory rejects) Free — 76020090 Scrap Free — 7603 Aluminium powders and flakes 76031000 Powders of non-lamellar structure 5 — 76032000 Powders of lamellar structure; flakes 5 — 7604 Aluminium bars, rods and profiles 760410 Of aluminium, not alloyed 76041010 Bars and rods 7,5 — 76041090 Profiles 7,5 — Of aluminium alloys 76042100 Hollow profiles 7,5 — 760429 Other 76042910 Bars and rods 7,5 — 76042990 Profiles 7,5 — 7605 Aluminium wire Of aluminium, not alloyed 76051100 Of which the maximum cross-sectional dimension exceeds 7 mm 7,5 — 76051900 Other 7,5 — Of aluminium alloys 76052100 Of which the maximum cross-sectional dimension exceeds 7 mm 7,5 — 76052900 Other 7,5 — 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 7,5 — Other, of a thickness of 76061191 Less than 3 mm 7,5 — 76061193 Not less than 3 mm but less than 6 mm 7,5 — 76061199 Not less than 6 mm 7,5 — 760612 Of aluminium alloys 76061220 Painted, varnished or coated with plastics 7,5 — Other, of a thickness of 76061292 Less than 3 mm 7,5 — 76061293 Not less than 3 mm but less than 6 mm 7,5 — 76061299 Not less than 6 mm 7,5 — Other 76069100 Of aluminium, not alloyed 7,5 — 76069200 Of aluminium alloys 7,5 — 7607 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm Not backed 760711 Rolled but not further worked Of a thickness of less than 0,021 mm 76071111 In rolls of a weight not exceeding 10 kg 7,5 — 76071119 Other 7,5 — 76071190 Of a thickness of not less than 0,021 mm but not more than 0,2 mm 7,5 — 760719 Other 76071910 Of a thickness of less than 0,021 mm 7,5 — 76071990 Of a thickness of not less than 0,021 mm but not more than 0,2 mm 7,5 — 760720 Backed 76072010 Of a thickness (excluding any backing) of less than 0,021 mm 10 — 76072090 Of a thickness (excluding any backing) of not less than 0,021 mm but not more than 0,2 mm 7,5 — 7608 Aluminium tubes and pipes 76081000 Of aluminium, not alloyed 7,5 — 760820 Of aluminium alloys 76082020 Welded 7,5 — Other 76082081 Not further worked than extruded 7,5 — 76082089 Other 7,5 — 76090000 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) 5,9 — 7610 Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures 76101000 Doors, windows and their frames and thresholds for doors 6 p/st 761090 Other 76109010 Bridges and bridge-sections, towers and lattice masts 7 — 76109090 Other 6 — 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 6 — 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 6 — 761290 Other 76129020 Containers of a kind used for aerosols 6 p/st 76129090 Other 6 — 76130000 Aluminium containers for compressed or liquefied gas 6 — 7614 Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated 76141000 With steel core 6 — 76149000 Other 6 — 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 6 — 76151090 Other 6 — 76152000 Sanitary ware and parts thereof 6 — 7616 Other articles of aluminium 76161000 Nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles 6 — Other 76169100 Cloth, grill, netting and fencing, of aluminium wire 6 — 761699 Other 76169910 Cast 6 — 76169990 Other 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 descaling), 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 descaling), 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 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. Headings 7606 and 7607 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e) Tubes and pipes: 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 notes ## 1 In this chapter, the following expressions have the meanings hereby assigned to them: (a) Aluminium, not alloyed: Metal containing by weight at least 99 % of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following table: 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: (1) 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 (2) the total content by weight of such other elements exceeds 1 %. ## 2 Notwithstanding the provisions of chapter note 1(c), for the purposes of subheading 7616 91 the term ‘wire’ applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm. ## 78 LEAD AND ARTICLES THEREOF CN code Description Conventional rate of duty (%) Supplementary unit 7801 Unwrought lead 78011000 Refined lead 2,5 — Other 78019100 Containing by weight antimony as the principal other element 2,5 — 780199 Other 78019910 For refining, containing 0,02 % or more by weight of silver (bullion lead) Free — 78019990 Other 2,5 — 78020000 Lead waste and scrap Free — 7803 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 5 — 78041900 Other 5 — 78042000 Powders and flakes Free — 7805 780600 Other articles of lead 78060010 Containers with an anti-radiation lead covering, for the transport or storage of radioactive materials (Euratom) Free — 78060080 Other 5 — ### 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 descaling), 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 descaling), 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 7801), 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 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 Conventional rate of duty (%) Supplementary unit 7901 Unwrought zinc Zinc, not alloyed 79011100 Containing by weight 99,99 % or more of zinc 2,5 — 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 2,5 — 79011230 Containing by weight 98,5 % or more but less than 99,95 % of zinc 2,5 — 79011290 Containing by weight 97,5 % or more but less than 98,5 % of zinc 2,5 — 79012000 Zinc alloys 2,5 — 79020000 Zinc waste and scrap Free — 7903 Zinc dust, powders and flakes 79031000 Zinc dust 2,5 — 79039000 Other 2,5 — 79040000 Zinc bars, rods, profiles and wire 5 — 79050000 Zinc plates, sheets, strip and foil 5 — 7906 79070000 Other articles of zinc 5 — ### 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 descaling), 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 descaling), 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 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 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 μm (microns) mesh. It must contain at least 85 % by weight of metallic zinc. ## 80 TIN AND ARTICLES THEREOF CN code Description Conventional rate of duty (%) Supplementary unit 8001 Unwrought tin 80011000 Tin, not alloyed Free — 80012000 Tin alloys Free — 80020000 Tin waste and scrap Free — 80030000 Tin bars, rods, profiles and wire Free — 8004 8005 8006 800700 Other articles of tin 80070010 Plates, sheets and strip, of a thickness exceeding 0,2 mm Free — 80070080 Other Free — ### 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 descaling), 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 descaling), 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 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. (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: (1) the total content by weight of such other elements exceeds 1 %, or (2) 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 Conventional rate of duty (%) Supplementary unit 8101 Tungsten (wolfram) and articles thereof, including waste and scrap 81011000 Powders 5 — Other 81019400 Unwrought tungsten, including bars and rods obtained simply by sintering 5 — 81019600 Wire 6 — 81019700 Waste and scrap Free — 810199 Other 81019910 Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil 6 — 81019990 Other 7 — 8102 Molybdenum and articles thereof, including waste and scrap 81021000 Powders 4 — Other 81029400 Unwrought molybdenum, including bars and rods obtained simply by sintering 3 — 81029500 Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil 5 — 81029600 Wire 6,1 — 81029700 Waste and scrap Free — 81029900 Other 7 — 8103 Tantalum and articles thereof, including waste and scrap 81032000 Unwrought tantalum, including bars and rods obtained simply by sintering; powders Free — 81033000 Waste and scrap Free — 810390 Other 81039010 Bars and rods, other than those obtained simply by sintering, profiles, wire, plates, sheets, strip and foil 3 — 81039090 Other 4 — 8104 Magnesium and articles thereof, including waste and scrap Unwrought magnesium 81041100 Containing at least 99,8 % by weight of magnesium 5,3 — 81041900 Other 4 — 81042000 Waste and scrap Free — 81043000 Raspings, turnings and granules, graded according to size; powders 4 — 81049000 Other 4 — 8105 Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap 81052000 Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders Free — 81053000 Waste and scrap Free — 81059000 Other 3 — 810600 Bismuth and articles thereof, including waste and scrap 81060010 Unwrought bismuth; waste and scrap; powders Free — 81060090 Other 2 — 8107 Cadmium and articles thereof, including waste and scrap 81072000 Unwrought cadmium; powders 3 — 81073000 Waste and scrap Free — 81079000 Other 4 — 8108 Titanium and articles thereof, including waste and scrap 81082000 Unwrought titanium; powders 5 — 81083000 Waste and scrap 5 — 810890 Other 81089030 Bars, rods, profiles and wire 7 — 81089050 Plates, sheets, strip and foil 7 — 81089060 Tubes and pipes 7 — 81089090 Other 7 — 8109 Zirconium and articles thereof, including waste and scrap 81092000 Unwrought zirconium; powders 5 — 81093000 Waste and scrap Free — 81099000 Other 9 — 8110 Antimony and articles thereof, including waste and scrap 81101000 Unwrought antimony; powders 7 — 81102000 Waste and scrap Free — 81109000 Other 7 — 811100 Manganese and articles thereof, including waste and scrap Unwrought manganese; waste and scrap; powders 81110011 Unwrought manganese; powders Free — 81110019 Waste and scrap Free — 81110090 Other 5 — 8112 Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap Beryllium 81121200 Unwrought; powders Free — 81121300 Waste and scrap Free — 81121900 Other 3 — Chromium 811221 Unwrought; powders 81122110 Alloys containing more than 10 % by weight of nickel Free — 81122190 Other 3 — 81122200 Waste and scrap Free — 81122900 Other 5 — Thallium 81125100 Unwrought; powders 1,5 — 81125200 Waste and scrap Free — 81125900 Other 3 — Other 811292 Unwrought; waste and scrap; powders 81129210 Hafnium (celtium) 3 — Niobium (columbium); rhenium; gallium; indium; vanadium; germanium 81129221 Waste and scrap Free — Other 81129231 Niobium (columbium); rhenium 3 — 81129281 Indium 2 — 81129289 Gallium 1,5 — 81129291 Vanadium Free — 81129295 Germanium 4,5 — 811299 Other 81129920 Hafnium (celtium); germanium 7 — 81129930 Niobium (columbium); rhenium 9 — 81129970 Gallium; indium; vanadium 3 — 811300 Cermets and articles thereof, including waste and scrap 81130020 Unwrought 4 — 81130040 Waste and scrap Free — 81130090 Other 5 — ### 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 Conventional rate of duty (%) Supplementary unit 8201 Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, billhooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry 82011000 Spades and shovels 1,7 p/st 82013000 Mattocks, picks, hoes and rakes 1,7 — 82014000 Axes, billhooks and similar hewing tools 1,7 — 82015000 Secateurs and similar one-handed pruners and shears (including poultry shears) 1,7 p/st 82016000 Hedge shears, two-handed pruning shears and similar two-handed shears 1,7 — 82019000 Other hand tools of a kind used in agriculture, horticulture or forestry 1,7 — 8202 Handsaws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) 82021000 Handsaws 1,7 — 82022000 Bandsaw blades 1,7 — Circular saw blades (including slitting or slotting saw blades) 82023100 With working part of steel 2,7 — 82023900 Other, including parts 2,7 — 82024000 Chainsaw blades 1,7 — Other saw blades 82029100 Straight saw blades, for working metal 2,7 — 820299 Other 82029920 For working metal 2,7 — 82029980 For working other materials 2,7 — 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 1,7 — 82032000 Pliers (including cutting pliers), pincers, tweezers and similar tools 1,7 — 82033000 Metal-cutting shears and similar tools 1,7 — 82034000 Pipe-cutters, bolt croppers, perforating punches and similar tools 1,7 — 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 1,7 — 82041200 Adjustable 1,7 — 82042000 Interchangeable spanner sockets, with or without handles 1,7 — 8205 Hand tools (including glaziers' diamonds), not elsewhere specified or included; blowlamps; 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 1,7 — 82052000 Hammers and sledge hammers 3,7 — 82053000 Planes, chisels, gouges and similar cutting tools for working wood 3,7 — 82054000 Screwdrivers 3,7 — Other hand tools (including glaziers' diamonds) 82055100 Household tools 3,7 — 820559 Other 82055910 Tools for masons, moulders, cement workers, plasterers and painters 3,7 — 82055980 Other 2,7 — 82056000 Blowlamps 2,7 — 82057000 Vices, clamps and the like 3,7 — 820590 Other, including sets of articles of two or more subheadings of this heading 82059010 Anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks 2,7 — 82059090 Sets of articles of two or more subheadings of this heading 3,7 — 82060000 Tools of two or more of headings 8202 to 8205, put up in sets for retail sale 3,7 — 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 82071300 With working part of cermets 2,7 — 820719 Other, including parts 82071910 With working part of diamond or agglomerated diamond 2,7 — 82071990 Other 2,7 — 820720 Dies for drawing or extruding metal 82072010 With working part of diamond or agglomerated diamond 2,7 — 82072090 With working part of other materials 2,7 — 820730 Tools for pressing, stamping or punching 82073010 For working metal 2,7 — 82073090 Other 2,7 — 820740 Tools for tapping or threading For working metal 82074010 Tools for tapping 2,7 — 82074030 Tools for threading 2,7 — 82074090 Other 2,7 — 820750 Tools for drilling, other than for rock-drilling 82075010 With working part of diamond or agglomerated diamond 2,7 — With working part of other materials 82075030 Masonry drills 2,7 — Other For working metal, with working part 82075050 Of cermets 2,7 — 82075060 Of high speed steel 2,7 — 82075070 Of other materials 2,7 — 82075090 Other 2,7 — 820760 Tools for boring or broaching 82076010 With working part of diamond or agglomerated diamond 2,7 — With working part of other materials Tools for boring 82076030 For working metal 2,7 — 82076050 Other 2,7 — Tools for broaching 82076070 For working metal 2,7 — 82076090 Other 2,7 — 820770 Tools for milling For working metal, with working part 82077010 Of cermets 2,7 — Of other materials 82077031 Shank type 2,7 — 82077037 Other 2,7 — 82077090 Other 2,7 — 820780 Tools for turning For working metal, with working part 82078011 Of cermets 2,7 — 82078019 Of other materials 2,7 — 82078090 Other 2,7 — 820790 Other interchangeable tools 82079010 With working part of diamond or agglomerated diamond 2,7 — With working part of other materials 82079030 Screwdriver bits 2,7 — 82079050 Gear-cutting tools 2,7 — Other, with working part Of cermets 82079071 For working metal 2,7 — 82079078 Other 2,7 — Of other materials 82079091 For working metal 2,7 — 82079099 Other 2,7 — 8208 Knives and cutting blades, for machines or for mechanical appliances 82081000 For metalworking 1,7 — 82082000 For woodworking 1,7 — 82083000 For kitchen appliances or for machines used by the food industry 1,7 — 82084000 For agricultural, horticultural or forestry machines 1,7 — 82089000 Other 1,7 — 820900 Plates, sticks, tips and the like for tools, unmounted, of cermets 82090020 Indexable inserts 2,7 — 82090080 Other 2,7 — 82100000 Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink 2,7 — 8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor 82111000 Sets of assorted articles 8,5 — Other 82119100 Table knives having fixed blades 8,5 — 82119200 Other knives having fixed blades 8,5 — 82119300 Knives having other than fixed blades 8,5 — 82119400 Blades 6,7 — 82119500 Handles of base metal 2,7 — 8212 Razors and razor blades (including razor blade blanks in strips) 821210 Razors 82121010 Safety razors with non-replaceable blades 2,7 p/st 82121090 Other 2,7 p/st 82122000 Safety razor blades, including razor blade blanks in strips 2,7 1 000 p/st 82129000 Other parts 2,7 — 82130000 Scissors, tailors' shears and similar shears, and blades therefor 4,2 — 8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paperknives); manicure or pedicure sets and instruments (including nail files) 82141000 Paperknives, letter openers, erasing knives, pencil sharpeners and blades therefor 2,7 — 82142000 Manicure or pedicure sets and instruments (including nail files) 2,7 — 82149000 Other 2,7 — 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 4,7 — Other 82151030 Of stainless steel 8,5 — 82151080 Other 4,7 — 821520 Other sets of assorted articles 82152010 Of stainless steel 8,5 — 82152090 Other 4,7 — Other 82159100 Plated with precious metal 4,7 — 821599 Other 82159910 Of stainless steel 8,5 — 82159990 Other 4,7 — ### Division: Notes ## 1 Apart from blowlamps, portable forges, grinding wheels with frameworks, manicure and pedicure sets, and goods of heading 8209, this chapter covers only articles with a blade, working edge, working surface or other working part of: (a) base metal; (b) metal carbides or cermets; (c) precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or (d) abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive. ## 2 Parts of base metal of the articles of this chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading 8466). However, parts of general use as defined in note 2 to Section XV are in all cases excluded from this chapter. Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading 8510. ## 3 Sets consisting of one or more knives of heading 8211 and at least an equal number of articles of heading 8215 are to be classified in heading 8215. ## 83 MISCELLANEOUS ARTICLES OF BASE METAL CN code Description Conventional rate of duty (%) 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 2,7 — 83012000 Locks of a kind used for motor vehicles 2,7 — 83013000 Locks of a kind used for furniture 2,7 — 830140 Other locks Locks of a kind used for doors of buildings 83014011 Cylinder 2,7 — 83014019 Other 2,7 — 83014090 Other locks 2,7 — 83015000 Clasps and frames with clasps, incorporating locks 2,7 — 83016000 Parts 2,7 — 83017000 Keys presented separately 2,7 — 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 83021000 Hinges 2,7 — 83022000 Castors 2,7 — 83023000 Other mountings, fittings and similar articles suitable for motor vehicles 2,7 — Other mountings, fittings and similar articles 830241 Suitable for buildings 83024110 For doors 2,7 — 83024150 For windows and French windows 2,7 — 83024190 Other 2,7 — 83024200 Other, suitable for furniture 2,7 — 83024900 Other 2,7 — 83025000 Hat-racks, hat-pegs, brackets and similar fixtures 2,7 — 83026000 Automatic door closers 2,7 — 830300 Armoured or reinforced safes, strongboxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal 83030040 Armoured or reinforced safes, strongboxes and doors and safe deposit lockers for strongrooms 2,7 — 83030090 Cash or deed boxes and the like 2,7 — 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 9403 2,7 — 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 2,7 — 83052000 Staples in strips 2,7 — 83059000 Other, including parts 2,7 — 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 Free — Statuettes and other ornaments 83062100 Plated with precious metal Free — 83062900 Other Free — 83063000 Photograph, picture or similar frames; mirrors 2,7 — 8307 Flexible tubing of base metal, with or without fittings 83071000 Of iron or steel 2,7 — 83079000 Of other base metal 2,7 — 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 2,7 — 83082000 Tubular or bifurcated rivets 2,7 — 83089000 Other, including parts 2,7 — 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 2,7 — 830990 Other 83099010 Capsules of lead; capsules of aluminium of a diameter exceeding 21 mm 3,7 — 83099090 Other 2,7 — 83100000 Sign-plates, nameplates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 2,7 — 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 83111000 Coated electrodes of base metal, for electric arc-welding 2,7 — 83112000 Cored wire of base metal, for electric arc-welding 2,7 — 83113000 Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame 2,7 — 83119000 Other 2,7 — ### 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 7312, 7315, 7317, 7318 or 7320, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this chapter. ## 2 For the purposes of heading 8302, the word ‘castors’ means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm. ### 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 vulcanised rubber (heading 4010), or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 4016); (b) articles of leather or of composition leather (heading 4205) or of furskin (heading 4303), of a kind used in machinery or mechanical appliances or for other technical uses; (c) bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV); (d) perforated cards for jacquard or similar machines (for example, Chapter 39 or 48 or Section XV); (e) transmission or conveyor belts or belting, of textile material (heading 5910) or other articles of textile material for technical uses (heading 5911); (f) precious or semi-precious stones (natural, synthetic or reconstructed) of headings 7102 to 7104, or articles wholly of such stones of heading 7116, except unmounted worked sapphires and diamonds for styli (heading 8522); (g) parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (h) drill pipe (heading 7304); (ij) endless belts of metal wire or strip (Section XV); (k) articles of Chapter 82 or 83; (l) articles of Section XVII; (m) articles of Chapter 90; (n) clocks, watches or other articles of Chapter 91; (o) interchangeable tools of heading 8207 or brushes of a kind used as parts of machines (heading 9603); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading 6804 or 6909); (p) articles of Chapter 95; or (q) typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in heading 9612 if inked or otherwise prepared for giving impressions). ## 2 Subject to note 1 to this section, note 1 to Chapter 84 and note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules: (a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings. (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517. (c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548. ## 3 Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. ## 4 Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or 85, then the whole falls to be classified in the heading appropriate to that function. ## 5 For the purposes of these notes, the expression ‘machine’ means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85. ### 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. ## 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF CN code Description Conventional rate of duty (%) Supplementary unit 8401 Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation 84011000 Nuclear reactors (Euratom) 5,7 — 84012000 Machinery and apparatus for isotopic separation, and parts thereof (Euratom) 3,7 — 84013000 Fuel elements (cartridges), non-irradiated (Euratom) 3,7 gi F/S 84014000 Parts of nuclear reactors (Euratom) 3,7 — 8402 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); superheated water boilers Steam or other vapour generating boilers 84021100 Watertube boilers with a steam production exceeding 45 tonnes per hour 2,7 — 84021200 Watertube boilers with a steam production not exceeding 45 tonnes per hour 2,7 — 840219 Other vapour generating boilers, including hybrid boilers 84021910 Firetube boilers 2,7 — 84021990 Other 2,7 — 84022000 Superheated water boilers 2,7 — 84029000 Parts 2,7 — 8403 Central heating boilers other than those of heading 8402 840310 Boilers 84031010 Of cast iron 2,7 — 84031090 Other 2,7 — 840390 Parts 84039010 Of cast iron 2,7 — 84039090 Other 2,7 — 8404 Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, superheaters, soot removers, gas recoverers); condensers for steam or other vapour power units 84041000 Auxiliary plant for use with boilers of heading 8402 or 8403 2,7 — 84042000 Condensers for steam or other vapour power units 2,7 — 84049000 Parts 2,7 — 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 1,7 — 84059000 Parts 1,7 — 8406 Steam turbines and other vapour turbines 84061000 Turbines for marine propulsion 2,7 — Other turbines 84068100 Of an output exceeding 40 MW 2,7 — 84068200 Of an output not exceeding 40 MW 2,7 — 840690 Parts 84069010 Stator blades, rotors and their blades 2,7 — 84069090 Other 2,7 — 8407 Spark-ignition reciprocating or rotary internal combustion piston engines 84071000 Aircraft engines 1,7 p/st Marine propulsion engines 840721 Outboard motors 84072110 Of a cylinder capacity not exceeding 325 cm3 6,2 p/st Of a cylinder capacity exceeding 325 cm3 84072191 Of a power not exceeding 30 kW 4,2 p/st 84072199 Of a power exceeding 30 kW 4,2 p/st 84072900 Other 4,2 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 2,7 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 2,7 p/st 84073290 Of a cylinder capacity exceeding 125 cm3 but not exceeding 250 cm3 2,7 p/st 84073300 Of a cylinder capacity exceeding 250 cm3 but not exceeding 1 000 cm3 2,7 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 8703; motor vehicles of heading 8704 with an engine of a cylinder capacity of less than 2 800 cm3; motor vehicles of heading 8705 2,7 p/st Other 84073430 Used 4,2 p/st New, of a cylinder capacity 84073491 Not exceeding 1 500 cm3 4,2 p/st 84073499 Exceeding 1 500 cm3 4,2 p/st 840790 Other engines 84079010 Of a cylinder capacity not exceeding 250 cm3 2,7 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 8703; motor vehicles of heading 8704 with an engine of a cylinder capacity of less than 2 800 cm3; motor vehicles of heading 8705 2,7 p/st Other 84079080 Of a power not exceeding 10 kW 4,2 p/st 84079090 Of a power exceeding 10 kW 4,2 p/st 8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) 840810 Marine propulsion engines Used 84081011 For seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00 Free p/st 84081019 Other 2,7 p/st New, of a power Not exceeding 50 kW 84081023 For seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00 Free p/st 84081027 Other 2,7 p/st Exceeding 50 kW but not exceeding 100 kW 84081031 For seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00 Free p/st 84081039 Other 2,7 p/st Exceeding 100 kW but not exceeding 200 kW 84081041 For seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00 Free p/st 84081049 Other 2,7 p/st Exceeding 200 kW but not exceeding 300 kW 84081051 For seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00 Free p/st 84081059 Other 2,7 p/st Exceeding 300 kW but not exceeding 500 kW 84081061 For seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00 Free p/st 84081069 Other 2,7 p/st Exceeding 500 kW but not exceeding 1 000 kW 84081071 For seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00 Free p/st 84081079 Other 2,7 p/st Exceeding 1 000 kW but not exceeding 5 000 kW 84081081 For seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00 Free p/st 84081089 Other 2,7 p/st Exceeding 5 000 kW 84081091 For seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00 Free p/st 84081099 Other 2,7 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 8703; motor vehicles of heading 8704 with an engine of a cylinder capacity of less than 2 500 cm3; motor vehicles of heading 8705 2,7 p/st Other For wheeled agricultural or forestry tractors, of a power 84082031 Not exceeding 50 kW 4,2 p/st 84082035 Exceeding 50 kW but not exceeding 100 kW 4,2 p/st 84082037 Exceeding 100 kW 4,2 p/st For other vehicles of Chapter 87, of a power 84082051 Not exceeding 50 kW 4,2 p/st 84082055 Exceeding 50 kW but not exceeding 100 kW 4,2 p/st 84082057 Exceeding 100 kW but not exceeding 200 kW 4,2 p/st 84082099 Exceeding 200 kW 4,2 p/st 840890 Other engines 84089021 For rail traction 4,2 p/st Other 84089027 Used 4,2 p/st New, of a power 84089041 Not exceeding 15 kW 4,2 p/st 84089043 Exceeding 15 kW but not exceeding 30 kW 4,2 p/st 84089045 Exceeding 30 kW but not exceeding 50 kW 4,2 p/st 84089047 Exceeding 50 kW but not exceeding 100 kW 4,2 p/st 84089061 Exceeding 100 kW but not exceeding 200 kW 4,2 p/st 84089065 Exceeding 200 kW but not exceeding 300 kW 4,2 p/st 84089067 Exceeding 300 kW but not exceeding 500 kW 4,2 p/st 84089081 Exceeding 500 kW but not exceeding 1 000 kW 4,2 p/st 84089085 Exceeding 1 000 kW but not exceeding 5 000 kW 4,2 p/st 84089089 Exceeding 5 000 kW 4,2 p/st 8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 84091000 For aircraft engines 1,7 — Other 84099100 Suitable for use solely or principally with spark-ignition internal combustion piston engines 2,7 — 84099900 Other 2,7 — 8410 Hydraulic turbines, water wheels, and regulators therefor Hydraulic turbines and water wheels 84101100 Of a power not exceeding 1 000 kW 4,5 — 84101200 Of a power exceeding 1 000 kW but not exceeding 10 000 kW 4,5 — 84101300 Of a power exceeding 10 000 kW 4,5 — 84109000 Parts, including regulators 4,5 — 8411 Turbojets, turbopropellers and other gas turbines Turbojets 84111100 Of a thrust not exceeding 25 kN 3,2 p/st 841112 Of a thrust exceeding 25 kN 84111210 Of a thrust exceeding 25 kN but not exceeding 44 kN 2,7 p/st 84111230 Of a thrust exceeding 44 kN but not exceeding 132 kN 2,7 p/st 84111280 Of a thrust exceeding 132 kN 2,7 p/st Turbopropellers 84112100 Of a power not exceeding 1 100 kW 3,6 p/st 841122 Of a power exceeding 1 100 kW 84112220 Of a power exceeding 1 100 kW but not exceeding 3 730 kW 2,7 p/st 84112280 Of a power exceeding 3 730 kW 2,7 p/st Other gas turbines 84118100 Of a power not exceeding 5 000 kW 4,1 p/st 841182 Of a power exceeding 5 000 kW 84118220 Of a power exceeding 5 000 kW but not exceeding 20 000 kW 4,1 p/st 84118260 Of a power exceeding 20 000 kW but not exceeding 50 000 kW 4,1 p/st 84118280 Of a power exceeding 50 000 kW 4,1 p/st Parts 84119100 Of turbojets or turbopropellers 2,7 — 84119900 Other 4,1 — 8412 Other engines and motors 84121000 Reaction engines other than turbojets 2,2 p/st Hydraulic power engines and motors 841221 Linear acting (cylinders) 84122120 Hydraulic systems 2,7 — 84122180 Other 2,7 — 841229 Other 84122920 Hydraulic systems 4,2 — Other 84122981 Hydraulic fluid power motors 4,2 — 84122989 Other 4,2 — Pneumatic power engines and motors 84123100 Linear acting (cylinders) 4,2 — 84123900 Other 4,2 — 841280 Other 84128010 Steam or other vapour power engines 2,7 — 84128080 Other 4,2 — 841290 Parts 84129020 Of reaction engines other than turbojets 1,7 — 84129040 Of hydraulic power engines and motors 2,7 — 84129080 Other 2,7 — 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 1,7 p/st 84131900 Other 1,7 p/st 84132000 Handpumps, other than those of subheading 8413 11 or 8413 19 1,7 p/st 841330 Fuel, lubricating or cooling medium pumps for internal combustion piston engines 84133020 Injection pumps 1,7 p/st 84133080 Other 1,7 p/st 84134000 Concrete pumps 1,7 p/st 841350 Other reciprocating positive displacement pumps 84135020 Hydraulic units 1,7 — 84135040 Dosing and proportioning pumps 1,7 p/st Other Piston pumps 84135061 Hydraulic fluid power 1,7 p/st 84135069 Other 1,7 p/st 84135080 Other 1,7 p/st 841360 Other rotary positive displacement pumps 84136020 Hydraulic units 1,7 — Other Gear pumps 84136031 Hydraulic fluid power 1,7 p/st 84136039 Other 1,7 p/st Vane pumps 84136061 Hydraulic fluid power 1,7 p/st 84136069 Other 1,7 p/st 84136070 Screw pumps 1,7 p/st 84136080 Other 1,7 p/st 841370 Other centrifugal pumps Submersible pumps 84137021 Single-stage 1,7 p/st 84137029 Multi-stage 1,7 p/st 84137030 Glandless impeller pumps for heating systems and warm water supply 1,7 p/st Other, with a discharge outlet diameter 84137035 Not exceeding 15 mm 1,7 p/st Exceeding 15 mm 84137045 Channel impeller pumps and side channel pumps 1,7 p/st Radial flow pumps Single-stage With single entry impeller 84137051 Monobloc 1,7 p/st 84137059 Other 1,7 p/st 84137065 With more than one entry impeller 1,7 p/st 84137075 Multi-stage 1,7 p/st Other centrifugal pumps 84137081 Single-stage 1,7 p/st 84137089 Multi-stage 1,7 p/st Other pumps; liquid elevators 84138100 Pumps 1,7 p/st 84138200 Liquid elevators 1,7 p/st Parts 84139100 Of pumps 1,7 — 84139200 Of liquid elevators 1,7 — 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 84141020 For use in semiconductor production 1,7 p/st Other 84141025 Rotary piston pumps, sliding vane rotary pumps, molecular drag pumps and Roots pumps 1,7 p/st Other 84141081 Diffusion pumps, cryopumps and adsorption pumps 1,7 p/st 84141089 Other 1,7 p/st 841420 Hand- or foot-operated air pumps 84142020 Handpumps for cycles 1,7 p/st 84142080 Other 2,2 p/st 841430 Compressors of a kind used in refrigerating equipment 84143020 Of a power not exceeding 0,4 kW 2,2 p/st Of a power exceeding 0,4 kW 84143081 Hermetic or semi-hermetic 2,2 p/st 84143089 Other 2,2 p/st 841440 Air compressors mounted on a wheeled chassis for towing 84144010 Giving a flow per minute not exceeding 2 m3 2,2 p/st 84144090 Giving a flow per minute exceeding 2 m3 2,2 p/st Fans 84145100 Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W 3,2 p/st 841459 Other 84145920 Axial fans 2,3 p/st 84145940 Centrifugal fans 2,3 p/st 84145980 Other 2,3 p/st 84146000 Hoods having a maximum horizontal side not exceeding 120 cm 2,7 p/st 841480 Other Turbo-compressors 84148011 Single-stage 2,2 p/st 84148019 Multi-stage 2,2 p/st Reciprocating displacement compressors, having a gauge pressure capacity of Not exceeding 15 bar, giving a flow per hour 84148022 Not exceeding 60 m3 2,2 p/st 84148028 Exceeding 60 m3 2,2 p/st Exceeding 15 bar, giving a flow per hour 84148051 Not exceeding 120 m3 2,2 p/st 84148059 Exceeding 120 m3 2,2 p/st Rotary displacement compressors 84148073 Single-shaft 2,2 p/st Multi-shaft 84148075 Screw compressors 2,2 p/st 84148078 Other 2,2 p/st 84148080 Other 2,2 p/st 84149000 Parts 2,2 — 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 841510 Window or wall types, self-contained or ‘split-system’ 84151010 Self-contained 2,2 — 84151090 Split-system 2,7 — 84152000 Of a kind used for persons, in motor vehicles 2,7 — Other 84158100 Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) 2,7 — 84158200 Other, incorporating a refrigerating unit 2,7 — 84158300 Not incorporating a refrigerating unit 2,7 — 84159000 Parts 2,7 — 8416 Furnace burners for liquid fuel, for pulverised 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 1,7 p/st 84161090 Other 1,7 p/st 841620 Other furnace burners, including combination burners 84162010 Only for gas, monobloc, incorporating a ventilator and a control device 1,7 p/st Other 84162020 Combination burners 1,7 p/st 84162080 Other 1,7 — 84163000 Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances 1,7 — 84169000 Parts 1,7 — 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 1,7 — 841720 Bakery ovens, including biscuit ovens 84172010 Tunnel ovens 1,7 — 84172090 Other 1,7 — 841780 Other 84178030 Ovens and furnaces for firing ceramic products 1,7 p/st 84178050 Ovens and furnaces for firing cement, glass or chemical products 1,7 p/st 84178070 Other 1,7 — 84179000 Parts 1,7 — 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air-conditioning machines of heading 8415 841810 Combined refrigerator-freezers, fitted with separate external doors 84181020 Of a capacity exceeding 340 litres 1,9 p/st 84181080 Other 1,9 p/st Refrigerators, household type 841821 Compression-type 84182110 Of a capacity exceeding 340 litres 1,5 p/st Other 84182151 Table model 2,5 p/st 84182159 Building-in type 1,9 p/st Other, of a capacity 84182191 Not exceeding 250 litres 2,5 p/st 84182199 Exceeding 250 litres but not exceeding 340 litres 1,9 p/st 84182900 Other 2,2 p/st 841830 Freezers of the chest type, not exceeding 800 litres capacity 84183020 Of a capacity not exceeding 400 litres 2,2 p/st 84183080 Of a capacity exceeding 400 litres but not exceeding 800 litres 2,2 p/st 841840 Freezers of the upright type, not exceeding 900 litres capacity 84184020 Of a capacity not exceeding 250 litres 2,2 p/st 84184080 Of a capacity exceeding 250 litres but not exceeding 900 litres 2,2 p/st 841850 Other furniture (chests, cabinets, display counters, showcases and the like) for storage and display, incorporating refrigerating or freezing equipment Refrigerated showcases and counters (incorporating a refrigerating unit or evaporator) 84185011 For frozen food storage 2,2 p/st 84185019 Other 2,2 p/st 84185090 Other refrigerating furniture 2,2 p/st Other refrigerating or freezing equipment; heat pumps 84186100 Heat pumps other than air conditioning machines of heading 8415 2,2 — 84186900 Other 2,2 — Parts 84189100 Furniture designed to receive refrigerating or freezing equipment 2,2 — 841899 Other 84189910 Evaporators and condensers, excluding those for refrigerators of the household type 2,2 — 84189990 Other 2,2 — 8419 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric Instantaneous or storage water heaters, non-electric 84191100 Instantaneous gas water heaters 2,6 — 84191900 Other 2,6 — 84192000 Medical, surgical or laboratory sterilisers Free — Dryers 84193100 For agricultural products 1,7 — 84193200 For wood, paper pulp, paper or paperboard 1,7 — 84193900 Other 1,7 — 84194000 Distilling or rectifying plant 1,7 — 84195000 Heat-exchange units 1,7 — 84196000 Machinery for liquefying air or other gases 1,7 — Other machinery, plant and equipment 841981 For making hot drinks or for cooking or heating food 84198120 Percolators and other appliances for making coffee and other hot drinks 2,7 — 84198180 Other 1,7 — 841989 Other 84198910 Cooling towers and similar plant for direct cooling (without a separating wall) by means of recirculated water 1,7 — 84198930 Vacuum-vapour plant for the deposition of metal 2,4 — 84198998 Other 2,4 — 841990 Parts 84199015 Of sterilisers of subheading 8419 20 00 Free — 84199085 Other 1,7 — 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 1,7 — 84201030 Of a kind used in the paper industry 1,7 — 84201080 Other 1,7 — Parts 842091 Cylinders 84209110 Of cast iron 1,7 — 84209180 Other 2,2 — 84209900 Other 2,2 — 8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases Centrifuges, including centrifugal dryers 84211100 Cream separators 2,2 — 84211200 Clothes dryers 2,7 p/st 842119 Other 84211920 Centrifuges of a kind used in laboratories 1,5 — 84211970 Other Free — Filtering or purifying machinery and apparatus for liquids 84212100 For filtering or purifying water 1,7 — 84212200 For filtering or purifying beverages other than water 1,7 — 84212300 Oil or petrol filters for internal combustion engines 1,7 — 84212900 Other 1,7 — Filtering or purifying machinery and apparatus for gases 84213100 Intake air filters for internal combustion engines 1,7 — 842139 Other 84213920 Machinery and apparatus for filtering or purifying air 1,7 — Machinery and apparatus for filtering or purifying other gases 84213960 By a catalytic process 1,7 — 84213980 Other 1,7 — Parts 84219100 Of centrifuges, including centrifugal dryers 1,7 — 84219900 Other 1,7 — 8422 Dishwashing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages Dishwashing machines 84221100 Of the household type 2,7 p/st 84221900 Other 1,7 p/st 84222000 Machinery for cleaning or drying bottles or other containers 1,7 — 84223000 Machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages 1,7 — 84224000 Other packing or wrapping machinery (including heat-shrink wrapping machinery) 1,7 — 842290 Parts 84229010 Of dishwashing machines 1,7 — 84229090 Other 1,7 — 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 1,7 p/st 84231090 Other 1,7 p/st 84232000 Scales for continuous weighing of goods on conveyors 1,7 p/st 84233000 Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales 1,7 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 1,7 p/st 84238130 Machinery for weighing and labelling pre-packaged goods 1,7 p/st 84238150 Shop scales 1,7 p/st 84238190 Other 1,7 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 1,7 p/st 84238290 Other 1,7 p/st 84238900 Other 1,7 p/st 84239000 Weighing machine weights of all kinds; parts of weighing machinery 1,7 — 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 sandblasting machines and similar jet projecting machines 84241000 Fire extinguishers, whether or not charged 1,7 — 84242000 Spray guns and similar appliances 1,7 — 842430 Steam or sandblasting machines and similar jet projecting machines Water cleaning appliances, with built-in motor 84243001 With heating device 1,7 p/st 84243008 Other 1,7 p/st Other machines 84243010 Compressed air operated 1,7 — 84243090 Other 1,7 — Other appliances 842481 Agricultural or horticultural 84248110 Watering appliances 1,7 — Other 84248130 Portable appliances 1,7 p/st Other 84248191 Sprayers and powder distributors designed to be mounted on or drawn by tractors 1,7 p/st 84248199 Other 1,7 p/st 84248900 Other 1,7 — 84249000 Parts 1,7 — 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 84251100 Powered by electric motor Free p/st 84251900 Other Free p/st Winches; capstans 84253100 Powered by electric motor Free p/st 84253900 Other Free p/st Jacks; hoists of a kind used for raising vehicles 84254100 Built-in jacking systems of a type used in garages Free p/st 84254200 Other jacks and hoists, hydraulic Free p/st 84254900 Other Free p/st 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 Free — 84261200 Mobile lifting frames on tyres and straddle carriers Free — 84261900 Other Free — 84262000 Tower cranes Free — 84263000 Portal or pedestal jib cranes Free — Other machinery, self-propelled 84264100 On tyres Free — 84264900 Other Free — Other machinery 842691 Designed for mounting on road vehicles 84269110 Hydraulic cranes designed for the loading and unloading of the vehicle Free p/st 84269190 Other Free — 84269900 Other Free — 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 4,5 p/st 84271090 Other 4,5 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 4,5 p/st 84272019 Other 4,5 p/st 84272090 Other 4,5 p/st 84279000 Other trucks 4 p/st 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 842810 Lifts and skip hoists 84281020 Electrically operated Free — 84281080 Other Free — 842820 Pneumatic elevators and conveyors 84282020 For bulk materials Free — 84282080 Other Free — Other continuous-action elevators and conveyors, for goods or materials 84283100 Specially designed for underground use Free — 84283200 Other, bucket type Free — 84283300 Other, belt type Free — 842839 Other 84283920 Roller conveyors Free — 84283990 Other Free — 84284000 Escalators and moving walkways Free — 84286000 Teleferics, chairlifts, ski-draglines; traction mechanisms for funiculars Free — 842890 Other machinery Loaders specially designed for use in agriculture 84289071 Designed for attachment to agricultural tractors Free — 84289079 Other Free — 84289090 Other Free — 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and roadrollers Bulldozers and angledozers 84291100 Track laying Free p/st 84291900 Other Free p/st 84292000 Graders and levellers Free p/st 84293000 Scrapers Free p/st 842940 Tamping machines and roadrollers Roadrollers 84294010 Vibratory Free p/st 84294030 Other Free p/st 84294090 Tamping machines Free p/st Mechanical shovels, excavators and shovel loaders 842951 Front-end shovel loaders 84295110 Loaders specially designed for underground use Free p/st Other 84295191 Crawler shovel loaders Free p/st 84295199 Other Free p/st 842952 Machinery with a 360° revolving superstructure 84295210 Track-laying excavators Free p/st 84295290 Other Free p/st 84295900 Other Free p/st 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pile extractors; snowploughs and snowblowers 84301000 Piledrivers and pile extractors Free p/st 84302000 Snowploughs and snowblowers Free p/st Coal or rock cutters and tunnelling machinery 84303100 Self-propelled Free — 84303900 Other Free — Other boring or sinking machinery 84304100 Self-propelled Free — 84304900 Other Free — 84305000 Other machinery, self-propelled Free — Other machinery, not self-propelled 84306100 Tamping or compacting machinery Free p/st 84306900 Other Free — 8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 84311000 Of machinery of heading 8425 Free — 84312000 Of machinery of heading 8427 4 — Of machinery of heading 8428 84313100 Of lifts, skip hoists or escalators Free — 84313900 Other Free — Of machinery of heading 8426, 8429 or 8430 84314100 Buckets, shovels, grabs and grips Free — 84314200 Bulldozer or angledozer blades Free — 84314300 Parts for boring or sinking machinery of subheading 8430 41 or 8430 49 Free — 843149 Other 84314920 Of cast iron or cast steel Free — 84314980 Other Free — 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers 84321000 Ploughs Free p/st Harrows, scarifiers, cultivators, weeders and hoes 84322100 Disc harrows Free p/st 843229 Other 84322910 Scarifiers and cultivators Free p/st 84322930 Harrows Free p/st 84322950 Rotovators Free p/st 84322990 Other Free p/st 843230 Seeders, planters and transplanters Seeders 84323011 Central driven precision spacing seeders Free p/st 84323019 Other Free p/st 84323090 Planters and transplanters Free p/st 843240 Manure spreaders and fertiliser distributors 84324010 Mineral or chemical fertiliser distribution Free p/st 84324090 Other Free p/st 84328000 Other machinery Free — 84329000 Parts Free — 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 8437 Mowers for lawns, parks or sports grounds 843311 Powered, with the cutting device rotating in a horizontal plane 84331110 Electric Free p/st Other Self-propelled 84331151 With a seat Free p/st 84331159 Other Free p/st 84331190 Other Free p/st 843319 Other With motor 84331910 Electric Free p/st Other Self-propelled 84331951 With a seat Free p/st 84331959 Other Free p/st 84331970 Other Free p/st 84331990 Without motor Free p/st 843320 Other mowers, including cutter bars for tractor mounting 84332010 With motor Free p/st Other 84332050 Designed to be carried on or hauled by a tractor Free p/st 84332090 Other Free p/st 84333000 Other haymaking machinery Free p/st 84334000 Straw or fodder balers, including pick-up balers Free p/st Other harvesting machinery; threshing machinery 84335100 Combine harvester-threshers Free p/st 84335200 Other threshing machinery Free p/st 843353 Root or tuber harvesting machines 84335310 Potato diggers and potato harvesters Free p/st 84335330 Beet-topping machines and beet harvesters Free p/st 84335390 Other Free p/st 843359 Other Forage harvesters 84335911 Self-propelled Free p/st 84335919 Other Free p/st 84335985 Other Free p/st 84336000 Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce Free — 84339000 Parts Free — 8434 Milking machines and dairy machinery 84341000 Milking machines Free — 84342000 Dairy machinery Free — 84349000 Parts Free — 8435 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages 84351000 Machinery 1,7 — 84359000 Parts 1,7 — 8436 Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders 84361000 Machinery for preparing animal feedingstuffs 1,7 — Poultry-keeping machinery; poultry incubators and brooders 84362100 Poultry incubators and brooders 1,7 — 84362900 Other 1,7 — 843680 Other machinery 84368010 Forestry machinery 1,7 p/st 84368090 Other 1,7 — Parts 84369100 Of poultry-keeping machinery or poultry incubators and brooders 1,7 — 84369900 Other 1,7 — 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 1,7 p/st 84378000 Other machinery 1,7 — 84379000 Parts 1,7 — 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 1,7 — 84381090 Machinery for the manufacture of macaroni, spaghetti or similar products 1,7 — 84382000 Machinery for the manufacture of confectionery, cocoa or chocolate 1,7 — 84383000 Machinery for sugar manufacture 1,7 — 84384000 Brewery machinery 1,7 — 84385000 Machinery for the preparation of meat or poultry 1,7 — 84386000 Machinery for the preparation of fruits, nuts or vegetables 1,7 — 843880 Other machinery 84388010 For the preparation of tea or coffee 1,7 — Other 84388091 For the preparation or manufacture of drink 1,7 — 84388099 Other 1,7 — 84389000 Parts 1,7 — 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 1,7 — 84392000 Machinery for making paper or paperboard 1,7 — 84393000 Machinery for finishing paper or paperboard 1,7 — Parts 84399100 Of machinery for making pulp of fibrous cellulosic material 1,7 — 84399900 Other 1,7 — 8440 Bookbinding machinery, including book-sewing machines 844010 Machinery 84401010 Folding machines 1,7 — 84401020 Collating machines and gathering machines 1,7 — 84401030 Sewing, wire stitching and stapling machines 1,7 — 84401040 Unsewn (perfect) binding machines 1,7 — 84401090 Other 1,7 — 84409000 Parts 1,7 — 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 1,7 — 84411020 Other slitting and cross-cutting machines 1,7 — 84411030 Guillotines 1,7 — 84411070 Other 1,7 — 84412000 Machines for making bags, sacks or envelopes 1,7 — 84413000 Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding 1,7 — 84414000 Machines for moulding articles in paper pulp, paper or paperboard 1,7 — 84418000 Other machinery 1,7 — 844190 Parts 84419010 Of cutting machines 1,7 — 84419090 Other 1,7 — 8442 Machinery, apparatus and equipment (other than the machine tools of headings 8456 to 8465) for preparing or making plates, cylinders or other printing components; plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) 844230 Machinery, apparatus and equipment 84423010 Phototypesetting and composing machines 1,7 p/st Other 84423091 For typefounding and typesetting (for example, linotypes, monotypes, intertypes), with or without founding devices Free p/st 84423099 Other 1,7 — 84424000 Parts of the foregoing machinery, apparatus or equipment 1,7 — 844250 Plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) 84425020 With printing image 1,7 — 84425080 Other 1,7 — 8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442 84431100 Offset printing machinery, reel fed 1,7 p/st 84431200 Offset printing machinery, sheet fed, office type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state) 1,7 p/st 844313 Other offset printing machinery Sheet fed 84431310 Used 1,7 p/st New, taking sheets of a size 84431331 Not exceeding 52 × 74 cm 1,7 p/st 84431335 Exceeding 52 × 74 cm but not exceeding 74 × 107 cm 1,7 p/st 84431339 Exceeding 74 × 107 cm 1,7 p/st 84431390 Other 1,7 p/st 84431400 Letterpress printing machinery, reel fed, excluding flexographic printing 1,7 p/st 84431500 Letterpress printing machinery, other than reel fed, excluding flexographic printing 1,7 p/st 84431600 Flexographic printing machinery 1,7 p/st 84431700 Gravure printing machinery 1,7 p/st 844319 Other 84431920 For printing textile materials 1,7 p/st 84431940 For use in the production of semiconductors 1,7 p/st 84431970 Other 1,7 p/st Other printers, copying machines and facsimile machines, whether or not combined 844331 Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data-processing machine or to a network 84433120 Machines having digital copying as principal function, where the copying is performed by scanning the original and printing the copies by means of an electrostatic print engine 2,2 p/st 84433180 Other Free p/st 844332 Other, capable of connecting to an automatic data-processing machine or to a network 84433210 Printers Free p/st 84433230 Facsimile machines Free p/st Other 84433291 Machines performing a copying function by scanning the original and printing the copies by means of an electrostatic print engine 6 p/st 84433293 Other machines performing a copying function incorporating an optical system Free p/st 84433299 Other 2,2 p/st 844339 Other 84433910 Machines performing a copying function by scanning the original and printing the copies by means of an electrostatic print engine 6 p/st Other copying machines 84433931 Incorporating an optical system Free p/st 84433939 Other 3 p/st 84433990 Other 2,2 p/st Parts and accessories 844391 Parts and accessories of printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442 84439110 Of apparatus of subheading 8443 19 40 1,7 — Other 84439191 Of cast iron or cast steel 1,7 — 84439199 Other 1,7 — 844399 Other 84439910 Electronic assemblies Free — 84439990 Other Free — 844400 Machines for extruding, drawing, texturing or cutting man-made textile materials 84440010 Machines for extruding 1,7 p/st 84440090 Other 1,7 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 8446 or 8447 Machines for preparing textile fibres 84451100 Carding machines 1,7 p/st 84451200 Combing machines 1,7 p/st 84451300 Drawing or roving machines 1,7 p/st 84451900 Other 1,7 p/st 84452000 Textile spinning machines 1,7 p/st 84453000 Textile doubling or twisting machines 1,7 p/st 84454000 Textile winding (including weft-winding) or reeling machines 1,7 p/st 84459000 Other 1,7 p/st 8446 Weaving machines (looms) 84461000 For weaving fabrics of a width not exceeding 30 cm 1,7 p/st For weaving fabrics of a width exceeding 30 cm, shuttle type 84462100 Power looms 1,7 p/st 84462900 Other 1,7 p/st 84463000 For weaving fabrics of a width exceeding 30 cm, shuttleless type 1,7 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 84471100 With cylinder diameter not exceeding 165 mm 1,7 p/st 84471200 With cylinder diameter exceeding 165 mm 1,7 p/st 844720 Flat knitting machines; stitch-bonding machines 84472020 Warp knitting machines (including Raschel type); stitch-bonding machines 1,7 p/st 84472080 Other 1,7 p/st 84479000 Other 1,7 p/st 8448 Auxiliary machinery for use with machines of heading 8444, 8445, 8446 or 8447 (for example, dobbies, jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445, 8446 or 8447 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-frames, hosiery needles) Auxiliary machinery for machines of heading 8444, 8445, 8446 or 8447 84481100 Dobbies and jacquards; card-reducing, copying, punching or assembling machines for use therewith 1,7 — 84481900 Other 1,7 — 84482000 Parts and accessories of machines of heading 8444 or of their auxiliary machinery 1,7 — Parts and accessories of machines of heading 8445 or of their auxiliary machinery 84483100 Card clothing 1,7 — 84483200 Of machines for preparing textile fibres, other than card clothing 1,7 — 84483300 Spindles, spindle flyers, spinning rings and ring travellers 1,7 — 84483900 Other 1,7 — Parts and accessories of weaving machines (looms) or of their auxiliary machinery 84484200 Reeds for looms, healds and heald-frames 1,7 — 84484900 Other 1,7 — Parts and accessories of machines of heading 8447 or of their auxiliary machinery 844851 Sinkers, needles and other articles used in forming stitches 84485110 Sinkers 1,7 — 84485190 Other 1,7 — 84485900 Other 1,7 — 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 1,7 — 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 3 p/st 84501119 Top-loading machines 3 p/st 84501190 Each of a dry linen capacity exceeding 6 kg but not exceeding 10 kg 2,6 p/st 84501200 Other machines, with built-in centrifugal drier 2,7 p/st 84501900 Other 2,7 p/st 84502000 Machines, each of a dry linen capacity exceeding 10 kg 2,2 p/st 84509000 Parts 2,7 — 8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made-up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics 84511000 Dry-cleaning machines 2,2 — Drying machines 84512100 Each of a dry linen capacity not exceeding 10 kg 2,2 — 84512900 Other 2,2 — 84513000 Ironing machines and presses (including fusing presses) 2,2 p/st 84514000 Washing, bleaching or dyeing machines 2,2 — 84515000 Machines for reeling, unreeling, folding, cutting or pinking textile fabrics 2,2 — 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 2,2 — 84518030 Machines for dressing or finishing 2,2 — 84518080 Other 2,2 — 84519000 Parts 2,2 — 8452 Sewing machines, other than book-sewing machines of heading 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 € 65 each 5,7 p/st 84521019 Other 9,7 p/st 84521090 Other sewing machines and other sewing machine heads 3,7 p/st Other sewing machines 84522100 Automatic units 3,7 p/st 84522900 Other 3,7 p/st 84523000 Sewing machine needles 2,7 1 000 p/st 84529000 Furniture, bases and covers for sewing machines and parts thereof; other parts of sewing machines 2,7 — 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 1,7 — 84532000 Machinery for making or repairing footwear 1,7 — 84538000 Other machinery 1,7 — 84539000 Parts 1,7 — 8454 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries 84541000 Converters 1,7 — 84542000 Ingot moulds and ladles 1,7 — 845430 Casting machines 84543010 For casting under pressure 1,7 — 84543090 Other 1,7 — 84549000 Parts 1,7 — 8455 Metal-rolling mills and rolls therefor 84551000 Tube mills 2,7 — Other rolling mills 84552100 Hot or combination hot and cold 2,7 — 84552200 Cold 2,7 — 845530 Rolls for rolling mills 84553010 Of cast iron 2,7 — Of open-die forged steel 84553031 Hot-rolling work-rolls; hot-rolling and cold-rolling back-up rolls 2,7 — 84553039 Cold-rolling work-rolls 2,7 — 84553090 Other 2,7 — 84559000 Other parts 2,7 — 8456 Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes; water-jet cutting machines 84561000 Operated by laser or other light or photon beam processes 4,5 p/st 84562000 Operated by ultrasonic processes 3,5 p/st 845630 Operated by electrodischarge processes Numerically controlled 84563011 Wire-cut 3,5 p/st 84563019 Other 3,5 p/st 84563090 Other 3,5 p/st 845690 Other 84569020 Water-jet cutting machines 1,7 p/st 84569080 Other 3,5 p/st 8457 Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal 845710 Machining centres 84571010 Horizontal 2,7 p/st 84571090 Other 2,7 p/st 84572000 Unit construction machines (single station) 2,7 p/st 845730 Multi-station transfer machines 84573010 Numerically controlled 2,7 p/st 84573090 Other 2,7 p/st 8458 Lathes (including turning centres) for removing metal Horizontal lathes 845811 Numerically controlled 84581120 Turning centres 2,7 p/st Automatic lathes 84581141 Single spindle 2,7 p/st 84581149 Multi-spindle 2,7 p/st 84581180 Other 2,7 p/st 84581900 Other 2,7 p/st Other lathes 845891 Numerically controlled 84589120 Turning centres 2,7 p/st 84589180 Other 2,7 p/st 84589900 Other 2,7 p/st 8459 Machine tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 84591000 Way-type unit head machines 2,7 p/st Other drilling machines 84592100 Numerically controlled 2,7 p/st 84592900 Other 2,7 p/st Other boring-milling machines 84593100 Numerically controlled 1,7 p/st 84593900 Other 1,7 p/st 845940 Other boring machines 84594010 Numerically controlled 1,7 p/st 84594090 Other 1,7 p/st Milling machines, knee-type 84595100 Numerically controlled 2,7 p/st 84595900 Other 2,7 p/st Other milling machines 845961 Numerically controlled 84596110 Tool milling machines 2,7 p/st 84596190 Other 2,7 p/st 845969 Other 84596910 Tool milling machines 2,7 p/st 84596990 Other 2,7 p/st 84597000 Other threading or tapping machines 2,7 p/st 8460 Machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461 Flat-surface grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0,01 mm 84601100 Numerically controlled 2,7 p/st 84601900 Other 2,7 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 2,7 p/st 84602115 Centreless grinding machines 2,7 p/st 84602119 Other 2,7 p/st 84602190 Other 2,7 p/st 846029 Other 84602910 For cylindrical surfaces 2,7 p/st 84602990 Other 2,7 p/st Sharpening (tool or cutter grinding) machines 84603100 Numerically controlled 1,7 p/st 84603900 Other 1,7 p/st 846040 Honing or lapping machines 84604010 Numerically controlled 1,7 p/st 84604090 Other 1,7 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 2,7 p/st 84609090 Other 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 or cermets, not elsewhere specified or included 84612000 Shaping or slotting machines 1,7 p/st 846130 Broaching machines 84613010 Numerically controlled 1,7 p/st 84613090 Other 1,7 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 2,7 p/st 84614019 Other 2,7 p/st For cutting other gears 84614031 Numerically controlled 1,7 p/st 84614039 Other 1,7 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 2,7 p/st 84614079 Other 2,7 p/st 84614090 Other 1,7 p/st 846150 Sawing or cutting-off machines Sawing machines 84615011 Circular saws 1,7 p/st 84615019 Other 1,7 p/st 84615090 Cutting-off machines 1,7 p/st 84619000 Other 2,7 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 2,7 p/st 84621090 Other 1,7 p/st Bending, folding, straightening or flattening machines (including presses) 846221 Numerically controlled 84622110 For working flat products 2,7 p/st 84622180 Other 2,7 p/st 846229 Other 84622910 For working flat products 1,7 p/st Other 84622991 Hydraulic 1,7 p/st 84622998 Other 1,7 p/st Shearing machines (including presses), other than combined punching and shearing machines 84623100 Numerically controlled 2,7 p/st 846239 Other 84623910 For working flat products 1,7 p/st Other 84623991 Hydraulic 1,7 p/st 84623999 Other 1,7 p/st Punching or notching machines (including presses), including combined punching and shearing machines 846241 Numerically controlled 84624110 For working flat products 2,7 p/st 84624190 Other 2,7 p/st 846249 Other 84624910 For working flat products 1,7 p/st 84624990 Other 1,7 p/st Other 846291 Hydraulic presses 84629120 Numerically controlled 2,7 p/st 84629180 Other 2,7 p/st 846299 Other 84629920 Numerically controlled 2,7 p/st 84629980 Other 2,7 p/st 8463 Other machine tools for working metal or cermets, without removing material 846310 Drawbenches for bars, tubes, profiles, wire or the like 84631010 Drawbenches for wire 2,7 p/st 84631090 Other 2,7 p/st 84632000 Thread-rolling machines 2,7 p/st 84633000 Machines for working wire 2,7 p/st 84639000 Other 2,7 p/st 8464 Machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass 84641000 Sawing machines 2,2 p/st 846420 Grinding or polishing machines For working glass 84642011 Optical glass 2,2 p/st 84642019 Other 2,2 — 84642080 Other 2,2 — 84649000 Other 2,2 — 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 2,7 p/st 84651090 With automatic transfer of workpiece between each operation 2,7 p/st Other 846591 Sawing machines 84659110 Bandsaws 2,7 p/st 84659120 Circular saws 2,7 p/st 84659190 Other 2,7 p/st 84659200 Planing, milling or moulding (by cutting) machines 2,7 p/st 84659300 Grinding, sanding or polishing machines 2,7 p/st 84659400 Bending or assembling machines 2,7 p/st 84659500 Drilling or morticing machines 2,7 p/st 84659600 Splitting, slicing or paring machines 2,7 p/st 84659900 Other 2,7 p/st 8466 Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand 846610 Tool holders and self-opening dieheads Tool holders 84661020 Arbors, collets and sleeves 1,2 — Other 84661031 For lathes 1,2 — 84661038 Other 1,2 — 84661080 Self-opening dieheads 1,2 — 846620 Work holders 84662020 Jigs and fixtures for specific applications; sets of standard jig and fixture components 1,2 — Other 84662091 For lathes 1,2 — 84662098 Other 1,2 — 84663000 Dividing heads and other special attachments for machine tools 1,2 — Other 846691 For machines of heading 8464 84669120 Of cast iron or cast steel 1,2 — 84669195 Other 1,2 — 846692 For machines of heading 8465 84669220 Of cast iron or cast steel 1,2 — 84669280 Other 1,2 — 846693 For machines of headings 8456 to 8461 84669330 For machines of subheading 8456 90 20 1,7 — 84669370 Other 1,2 — 84669400 For machines of heading 8462 or 8463 1,2 — 8467 Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor Pneumatic 846711 Rotary type (including combined rotary-percussion) 84671110 Metalworking 1,7 — 84671190 Other 1,7 — 84671900 Other 1,7 — With self-contained electric motor 846721 Drills of all kinds 84672110 Capable of operation without an external source of power 2,7 p/st Other 84672191 Electropneumatic 2,7 p/st 84672199 Other 2,7 p/st 846722 Saws 84672210 Chainsaws 2,7 p/st 84672230 Circular saws 2,7 p/st 84672290 Other 2,7 p/st 846729 Other 84672920 Capable of operation without an external source of power 2,7 p/st Other Grinders and sanders 84672951 Angle grinders 2,7 p/st 84672953 Belt sanders 2,7 p/st 84672959 Other 2,7 p/st 84672970 Planers 2,7 p/st 84672980 Hedge trimmers and lawn edge cutters 2,7 p/st 84672985 Other 2,7 p/st Other tools 84678100 Chainsaws 1,7 p/st 84678900 Other 1,7 — Parts 84679100 Of chainsaws 1,7 — 84679200 Of pneumatic tools 1,7 — 84679900 Other 1,7 — 8468 Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8515; gas-operated surface tempering machines and appliances 84681000 Hand-held blow pipes 2,2 — 84682000 Other gas-operated machinery and apparatus 2,2 — 84688000 Other machinery and apparatus 2,2 — 84689000 Parts 2,2 — 846900 Typewriters other than printers of heading 8443; word-processing machines 84690010 Word-processing machines Free p/st Other 84690091 Electric 2,3 p/st 84690099 Other 2,5 p/st 8470 Calculating machines and pocket-size data-recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers 84701000 Electronic calculators capable of operation without an external source of electric power and pocket-size data-recording, reproducing and displaying machines with calculating functions Free p/st Other electronic calculating machines 84702100 Incorporating a printing device Free p/st 84702900 Other Free p/st 84703000 Other calculating machines Free p/st 84705000 Cash registers Free p/st 84709000 Other Free 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 84713000 Portable automatic data-processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display Free p/st Other automatic data-processing machines 84714100 Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined Free p/st 84714900 Other, presented in the form of systems Free p/st 84715000 Processing units other than those of subheading 8471 41 or 8471 49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units Free p/st 847160 Input or output units, whether or not containing storage units in the same housing 84716060 Keyboards Free p/st 84716070 Other Free p/st 847170 Storage units 84717020 Central storage units Free p/st Other Disk storage units 84717030 Optical, including magneto-optical Free p/st Other 84717050 Hard disk drives Free p/st 84717070 Other Free p/st 84717080 Magnetic tape storage units Free p/st 84717098 Other Free p/st 84718000 Other units of automatic data-processing machines Free p/st 84719000 Other Free 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 2 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 2,2 p/st 847290 Other 84729010 Coin-sorting, coin-counting or coin-wrapping machines 2,2 p/st 84729030 Automatic teller machines Free p/st 84729070 Other 2,2 — 8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472 847310 Parts and accessories of the machines of heading 8469 Electronic assemblies 84731011 Of machines of subheading 8469 00 10 Free — 84731019 Other 3 — 84731090 Other Free — Parts and accessories of the machines of heading 8470 847321 Of the electronic calculating machines of subheading 8470 10, 8470 21 or 8470 29 84732110 Electronic assemblies Free — 84732190 Other Free — 847329 Other 84732910 Electronic assemblies Free — 84732990 Other Free — 847330 Parts and accessories of the machines of heading 8471 84733020 Electronic assemblies Free — 84733080 Other Free — 847340 Parts and accessories of the machines of heading 8472 Electronic assemblies 84734011 Of machines of subheading 8472 90 30 Free — 84734018 Other 3 — 84734080 Other Free — 847350 Parts and accessories equally suitable for use with machines of two or more of the headings 8469 to 8472 84735020 Electronic assemblies Free — 84735080 Other Free — 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 Free — 84742000 Crushing or grinding machines Free — Mixing or kneading machines 84743100 Concrete or mortar mixers Free — 84743200 Machines for mixing mineral substances with bitumen Free — 84743900 Other Free — 847480 Other machinery 84748010 Machinery for agglomerating, shaping or moulding ceramic paste Free — 84748090 Other Free — 847490 Parts 84749010 Of cast iron or cast steel Free — 84749090 Other Free — 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 1,7 — Machines for manufacturing or hot working glass or glassware 84752100 Machines for making optical fibres and preforms thereof 1,7 — 84752900 Other 1,7 — 84759000 Parts 1,7 — 8476 Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines Automatic beverage-vending machines 84762100 Incorporating heating or refrigerating devices 1,7 p/st 84762900 Other 1,7 p/st Other machines 84768100 Incorporating heating or refrigerating devices 1,7 p/st 84768900 Other 1,7 p/st 84769000 Parts 1,7 — 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 1,7 p/st 84772000 Extruders 1,7 p/st 84773000 Blow-moulding machines 1,7 p/st 84774000 Vacuum-moulding machines and other thermoforming machines 1,7 p/st Other machinery for moulding or otherwise forming 84775100 For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes 1,7 p/st 847759 Other 84775910 Presses 1,7 p/st 84775980 Other 1,7 p/st 847780 Other machinery Machines for the manufacture of foam products 84778011 Machines for processing reactive resins 1,7 p/st 84778019 Other 1,7 p/st Other 84778091 Size reduction equipment 1,7 p/st 84778093 Mixers, kneaders and agitators 1,7 p/st 84778095 Cutting, splitting and peeling machines 1,7 p/st 84778099 Other 1,7 — 847790 Parts 84779010 Of cast iron or cast steel 1,7 — 84779080 Other 1,7 — 8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter 84781000 Machinery 1,7 — 84789000 Parts 1,7 — 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 Free — 84792000 Machinery for the extraction or preparation of animal or fixed vegetable fats or oils 1,7 — 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 1,7 — 84793090 Other 1,7 — 84794000 Rope- or cable-making machines 1,7 p/st 84795000 Industrial robots, not elsewhere specified or included 1,7 — 84796000 Evaporative air coolers 1,7 — Passenger boarding bridges 84797100 Of a kind used in airports 1,7 — 84797900 Other 1,7 — Other machines and mechanical appliances 84798100 For treating metal, including electric wire coil-winders 1,7 — 84798200 Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines 1,7 — 847989 Other 84798930 Mobile hydraulic-powered mine roof supports 1,7 — 84798960 Central greasing systems 1,7 — 84798997 Other 1,7 — 847990 Parts 84799020 Of cast iron or cast steel 1,7 — 84799080 Other 1,7 — 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 1,7 — 84802000 Mould bases 1,7 — 848030 Moulding patterns 84803010 Of wood 1,7 — 84803090 Other 2,7 — Moulds for metal or metal carbides 84804100 Injection or compression types 1,7 — 84804900 Other 1,7 — 84805000 Moulds for glass 1,7 — 84806000 Moulds for mineral materials 1,7 — Moulds for rubber or plastics 84807100 Injection or compression types 1,7 — 84807900 Other 1,7 — 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 84811005 Combined with filters or lubricators 2,2 — Other 84811019 Of cast iron or steel 2,2 — 84811099 Other 2,2 — 848120 Valves for oleohydraulic or pneumatic transmissions 84812010 Valves for the control of oleohydraulic power transmission 2,2 — 84812090 Valves for the control of pneumatic power transmission 2,2 — 848130 Check (non-return) valves 84813091 Of cast iron or steel 2,2 — 84813099 Other 2,2 — 848140 Safety or relief valves 84814010 Of cast iron or steel 2,2 — 84814090 Other 2,2 — 848180 Other appliances Taps, cocks and valves for sinks, washbasins, bidets, water cisterns, baths and similar fixtures 84818011 Mixing valves 2,2 — 84818019 Other 2,2 — Central heating radiator valves 84818031 Thermostatic valves 2,2 — 84818039 Other 2,2 — 84818040 Valves for pneumatic tyres and inner tubes 2,2 — Other Process control valves 84818051 Temperature regulators 2,2 — 84818059 Other 2,2 — Other Gate valves 84818061 Of cast iron 2,2 — 84818063 Of steel 2,2 — 84818069 Other 2,2 — Globe valves 84818071 Of cast iron 2,2 — 84818073 Of steel 2,2 — 84818079 Other 2,2 — 84818081 Ball and plug valves 2,2 — 84818085 Butterfly valves 2,2 — 84818087 Diaphragm valves 2,2 — 84818099 Other 2,2 — 84819000 Parts 2,2 — 8482 Ball or roller bearings 848210 Ball bearings 84821010 With greatest external diameter not exceeding 30 mm 8 — 84821090 Other 8 — 84822000 Tapered roller bearings, including cone and tapered roller assemblies 8 — 84823000 Spherical roller bearings 8 — 84824000 Needle roller bearings 8 — 84825000 Other cylindrical roller bearings 8 — 84828000 Other, including combined ball/roller bearings 8 — Parts 848291 Balls, needles and rollers 84829110 Tapered rollers 8 — 84829190 Other 7,7 — 84829900 Other 8 — 8483 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) 848310 Transmission shafts (including cam shafts and crank shafts) and cranks Cranks and crank shafts 84831021 Of cast iron or cast steel 4 — 84831025 Of open-die forged steel 4 — 84831029 Other 4 — 84831050 Articulated shafts 4 — 84831095 Other 4 — 84832000 Bearing housings, incorporating ball or roller bearings 6 — 848330 Bearing housings, not incorporating ball or roller bearings; plain shaft bearings Bearing housings 84833032 For ball or roller bearings 5,7 — 84833038 Other 3,4 — 84833080 Plain shaft bearings 3,4 — 848340 Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters Gears and gearing (other than friction gears) 84834021 Spur and helical 3,7 — 84834023 Bevel and bevel/spur 3,7 — 84834025 Worm gear 3,7 — 84834029 Other 3,7 — 84834030 Ball or roller screws 3,7 — Gear boxes and other speed changers 84834051 Gear boxes 3,7 — 84834059 Other 3,7 — 84834090 Other 3,7 — 848350 Flywheels and pulleys, including pulley blocks 84835020 Of cast iron or cast steel 2,7 — 84835080 Other 2,7 — 848360 Clutches and shaft couplings (including universal joints) 84836020 Of cast iron or cast steel 2,7 — 84836080 Other 2,7 — 848390 Toothed wheels, chain sprockets and other transmission elements presented separately; parts 84839020 Parts of bearing housings 5,7 — Other 84839081 Of cast iron or cast steel 2,7 — 84839089 Other 2,7 — 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; mechanical seals 84841000 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal 1,7 — 84842000 Mechanical seals 1,7 — 84849000 Other 1,7 — 8485 8486 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in note 9(C) to this chapter; parts and accessories 84861000 Machines and apparatus for the manufacture of boules or wafers Free — 848620 Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits 84862010 Machine-tools operated by ultrasonic processes 3,5 p/st 84862090 Other Free — 848630 Machines and apparatus for the manufacture of flat panel displays 84863010 Apparatus for chemical vapour deposition on liquid crystal devices (LCD) substrates 2,4 — 84863030 Apparatus for dry-etching patterns on liquid crystal devices (LCD) substrates 3,5 — 84863050 Apparatus for physical deposition by sputtering on liquid crystal devices (LCD) substrates 3,7 — 84863090 Other Free — 84864000 Machines and apparatus specified in note 9(C) to this chapter Free — 848690 Parts and accessories 84869010 Tool holders and self-opening dieheads; workholders 1,2 — Other 84869020 Parts of spinners for coating photographic emulsions on liquid crystal devices (LCD) substrates 1,7 — 84869030 Parts of deflash machines for cleaning the metal leads of semiconductor packages prior to the electroplating process 1,7 — 84869040 Parts of apparatus for physical deposition by sputtering on liquid crystal devices (LCD) substrates 3,7 — 84869050 Parts and accessories for apparatus for dry-etching patterns on liquid crystal devices (LCD) substrates 1,2 — 84869060 Parts and accessories for apparatus for chemical vapour deposition on liquid crystal devices (LCD) substrates 1,7 — 84869070 Parts and accessories for machine-tools operated by ultrasonic processes 1,2 — 84869090 Other Free — 8487 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this chapter 848710 Ships' or boats' propellers and blades therefor 84871010 Of bronze 1,7 p/st 84871090 Other 1,7 p/st 848790 Other 84879040 Of cast iron 1,7 — Of iron or steel 84879051 Of cast steel 1,7 — 84879057 Of open-die forged or closed-die forged iron or steel 1,7 — 84879059 Other 1,7 — 84879090 Other 1,7 — ### Division: Notes ## 1 This chapter does not cover: (a) millstones, grindstones or other articles of Chapter 68; (b) machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69); (c) laboratory glassware (heading 7017); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 7019 or 7020); (d) articles of heading 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81); (e) vacuum cleaners of heading 8508; (f) electromechanical domestic appliances of heading 8509; digital cameras of heading 8525; or (g) hand-operated mechanical floor sweepers, not motorised (heading 9603). ## 2 Subject to the operation of note 3 to Section XVI and subject to note 9 to this chapter, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424, or heading 8486 and at the same time to a description in one or other of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group or under heading 8486, as the case may be, and not the latter group. Heading 8419 does not, however, cover: (a) germination plant, incubators or brooders (heading 8436); (b) grain dampening machines (heading 8437); (c) diffusing apparatus for sugar juice extraction (heading 8438); (d) machinery for the heat treatment of textile yarns, fabrics or made-up textile articles (heading 8451); or (e) machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary. Heading 8422 does not cover: (a) sewing machines for closing bags or similar containers (heading 8452); or (b) office machinery of heading 8472. Heading 8424 does not cover: (a) ink-jet printing machines (heading 8443); or (b) water-jet cutting machines (heading 8456). ## 3 A machine tool for working any material which answers to a description in heading 8456 and at the same time to a description in heading 8457, 8458, 8459, 8460, 8461, 8464 or 8465 is to be classified in heading 8456. ## 4 Heading 8457 applies only to machine tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either: (a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres); (b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station); or (c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines). ## 5 (A) For the purposes of heading 8471, the expression ‘automatic data-processing machines’ means machines, capable of (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) Automatic data-processing machines may be in the form of systems consisting of a variable number of separate units. (C) Subject to paragraph (D) and (E) below, a unit is to be regarded as being a part of an automatic data-processing system if it meets all of the following conditions: (1) it is of a kind solely or principally used in an automatic data-processing system; (2) it is connectable to the central processing unit either directly or through one or more other units; and (3) it is able to accept or deliver data in a form (codes or signals) which can be used by the system. Separately presented units of an automatic data-processing machine are to be classified in heading 8471. However keyboards, X-Y coordinate input devices and disk storage units which satisfy the conditions of paragraphs (C)(2) and (C)(3) above, are in all cases to be classified as units of heading 8471. (D) Heading 8471 does not cover the following when presented separately, even if they meet all of the conditions set forth in note 5(C) above: (1) printers, copying machines, facsimile machines, whether or not combined; (2) apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network); (3) loudspeakers and microphones; (4) television cameras, digital cameras and video camera recorders; (5) monitors and projectors, not incorporating television reception apparatus. (E) Machines incorporating or working in conjunction with an automatic data-processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings. ## 6 Heading 8482 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 % or by more than 0,05 mm, whichever is less. Other steel balls are to be classified in heading 7326. ## 7 A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose. Subject to note 2 to this chapter and note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading 8479. Heading 8479 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials. ## 8 For the purposes of heading 8470, the term ‘pocket-size’ applies only to machines the dimensions of which do not exceed 170 mm × 100 mm × 45 mm. ## 9 (A) Notes 8(a) and 8(b) to Chapter 85 also apply with respect to the expressions ‘semiconductor devices’ and ‘electronic integrated circuits’, respectively, as used in this note and in heading 8486. However, for the purposes of this note and of heading 8486, the expression ‘semiconductor devices’ also covers photosensitive semiconductor devices and light emitting diodes. (B) For the purposes of this note and of heading 8486, the expression ‘manufacture of flat panel displays’ covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel. The expression ‘flat panel display’ does not cover cathode-ray tube technology. (C) Heading 8486 also includes machines and apparatus solely or principally of a kind used for: (1) the manufacture or repair of masks and reticles; (2) assembling semiconductor devices or electronic integrated circuits; (3) lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays. (D) Subject to note 1 to Section XVI and note 1 to Chapter 84, machines and apparatus answering to the description in heading 8486 are to be classified in that heading and in no other heading of the nomenclature. ### Division: Subheading notes ## 1 For the purposes of subheading 8471 49, the term ‘systems’ means automatic data-processing machines whose units satisfy the conditions laid down in note 5(C) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer). ## 2 Subheading 8482 40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded. ### Division: Additional notes ## 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. ## 2 Subheading 8471 70 30 shall also apply to CD-ROM drives, being storage units for automatic data-processing machines, which consist of drive units designed for retrieving the signals from CD-ROMs, audio CDs and photo CDs and equipped with a jack for earphones, a volume-control button or a start/stop button. ## 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 Conventional rate of duty (%) 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 4,7 p/st Other 85011091 Universal AC/DC motors 2,7 p/st 85011093 AC motors 2,7 p/st 85011099 DC motors 2,7 p/st 85012000 Universal AC/DC motors of an output exceeding 37,5 W 2,7 p/st Other DC motors; DC generators 85013100 Of an output not exceeding 750 W 2,7 p/st 85013200 Of an output exceeding 750 W but not exceeding 75 kW 2,7 p/st 85013300 Of an output exceeding 75 kW but not exceeding 375 kW 2,7 p/st 85013400 Of an output exceeding 375 kW 2,7 p/st 850140 Other AC motors, single-phase 85014020 Of an output not exceeding 750 W 2,7 p/st 85014080 Of an output exceeding 750 W 2,7 p/st Other AC motors, multi-phase 85015100 Of an output not exceeding 750 W 2,7 p/st 850152 Of an output exceeding 750 W but not exceeding 75 kW 85015220 Of an output exceeding 750 W but not exceeding 7,5 kW 2,7 p/st 85015230 Of an output exceeding 7,5 kW but not exceeding 37 kW 2,7 p/st 85015290 Of an output exceeding 37 kW but not exceeding 75 kW 2,7 p/st 850153 Of an output exceeding 75 kW 85015350 Traction motors 2,7 p/st Other, of an output 85015381 Exceeding 75 kW but not exceeding 375 kW 2,7 p/st 85015394 Exceeding 375 kW but not exceeding 750 kW 2,7 p/st 85015399 Exceeding 750 kW 2,7 p/st AC generators (alternators) 850161 Of an output not exceeding 75 kVA 85016120 Of an output not exceeding 7,5 kVA 2,7 p/st 85016180 Of an output exceeding 7,5 kVA but not exceeding 75 kVA 2,7 p/st 85016200 Of an output exceeding 75 kVA but not exceeding 375 kVA 2,7 p/st 85016300 Of an output exceeding 375 kVA but not exceeding 750 kVA 2,7 p/st 85016400 Of an output exceeding 750 kVA 2,7 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 85021120 Of an output not exceeding 7,5 kVA 2,7 p/st 85021180 Of an output exceeding 7,5 kVA but not exceeding 75 kVA 2,7 p/st 85021200 Of an output exceeding 75 kVA but not exceeding 375 kVA 2,7 p/st 850213 Of an output exceeding 375 kVA 85021320 Of an output exceeding 375 kVA but not exceeding 750 kVA 2,7 p/st 85021340 Of an output exceeding 750 kVA but not exceeding 2 000 kVA 2,7 p/st 85021380 Of an output exceeding 2 000 kVA 2,7 p/st 850220 Generating sets with spark-ignition internal combustion piston engines 85022020 Of an output not exceeding 7,5 kVA 2,7 p/st 85022040 Of an output exceeding 7,5 kVA but not exceeding 375 kVA 2,7 p/st 85022060 Of an output exceeding 375 kVA but not exceeding 750 kVA 2,7 p/st 85022080 Of an output exceeding 750 kVA 2,7 p/st Other generating sets 85023100 Wind-powered 2,7 p/st 850239 Other 85023920 Turbo-generators 2,7 p/st 85023980 Other 2,7 p/st 85024000 Electric rotary converters 2,7 p/st 850300 Parts suitable for use solely or principally with the machines of heading 8501 or 8502 85030010 Non-magnetic retaining rings 2,7 — Other 85030091 Of cast iron or cast steel 2,7 — 85030099 Other 2,7 — 8504 Electrical transformers, static converters (for example, rectifiers) and inductors 850410 Ballasts for discharge lamps or tubes 85041020 Inductors, whether or not connected with a capacitor 3,7 p/st 85041080 Other 3,7 p/st Liquid dielectric transformers 85042100 Having a power handling capacity not exceeding 650 kVA 3,7 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 3,7 p/st 85042290 Exceeding 1 600 kVA but not exceeding 10 000 kVA 3,7 p/st 85042300 Having a power handling capacity exceeding 10 000 kVA 3,7 p/st Other transformers 850431 Having a power handling capacity not exceeding 1 kVA Measuring transformers 85043121 For voltage measurement 3,7 p/st 85043129 Other 3,7 p/st 85043180 Other 3,7 p/st 85043200 Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA 3,7 p/st 85043300 Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA 3,7 p/st 85043400 Having a power handling capacity exceeding 500 kVA 3,7 p/st 850440 Static converters 85044030 Of a kind used with telecommunication apparatus, automatic data-processing machines and units thereof Free p/st Other 85044055 Accumulator chargers 3,3 p/st Other 85044082 Rectifiers 3,3 — Inverters 85044084 Having a power handling capacity not exceeding 7,5 kVA 3,3 — 85044088 Having a power handling capacity exceeding 7,5 kVA 3,3 — 85044090 Other 3,3 — 850450 Other inductors 85045020 Of a kind used with telecommunication apparatus and for power supplies for automatic data-processing machines and units thereof Free — 85045095 Other 3,7 — 850490 Parts Of transformers and inductors 85049005 Electronic assemblies of machines of subheading 8504 50 20 Free — Other 85049011 Ferrite cores 2,2 — 85049018 Other 2,2 — Of static converters 85049091 Electronic assemblies of machines of subheading 8504 40 30 Free — 85049099 Other 2,2 — 8505 Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads Permanent magnets and articles intended to become permanent magnets after magnetisation 85051100 Of metal 2,2 — 850519 Other 85051910 Permanent magnets of agglomerated ferrite 2,2 — 85051990 Other 2,2 — 85052000 Electromagnetic couplings, clutches and brakes 2,2 — 850590 Other, including parts 85059020 Electromagnets; electromagnetic or permanent magnet chucks, clamps and similar holding devices 1,8 — 85059050 Electromagnetic lifting heads 2,2 — 85059090 Parts 1,8 — 8506 Primary cells and primary batteries 850610 Manganese dioxide Alkaline 85061011 Cylindrical cells 4,7 p/st 85061018 Other 4,7 p/st Other 85061091 Cylindrical cells 4,7 p/st 85061098 Other 4,7 p/st 85063000 Mercuric oxide 4,7 p/st 85064000 Silver oxide 4,7 p/st 850650 Lithium 85065010 Cylindrical cells 4,7 p/st 85065030 Button cells 4,7 p/st 85065090 Other 4,7 p/st 85066000 Air-zinc 4,7 p/st 850680 Other primary cells and primary batteries 85068005 Dry zinc-carbon batteries of a voltage of 5,5 V or more but not exceeding 6,5 V Free p/st 85068080 Other 4,7 p/st 85069000 Parts 4,7 — 8507 Electric accumulators, including separators therefor, whether or not rectangular (including square) 850710 Lead-acid, of a kind used for starting piston engines 85071020 Working with liquid electrolyte 3,7 p/st 85071080 Other 3,7 p/st 850720 Other lead-acid accumulators 85072020 Working with liquid electrolyte 3,7 ce/el 85072080 Other 3,7 ce/el 850730 Nickel-cadmium 85073020 Hermetically sealed 2,6 p/st 85073080 Other 2,6 ce/el 85074000 Nickel-iron 2,7 p/st 85075000 Nickel-metal hydride 2,7 p/st 85076000 Lithium-ion 2,7 p/st 85078000 Other accumulators 2,7 p/st 850790 Parts 85079030 Separators 2,7 — 85079080 Other 2,7 — 8508 Vacuum cleaners With self-contained electric motor 85081100 Of a power not exceeding 1 500 W and having a dust bag or other receptacle capacity not exceeding 20 l 2,2 p/st 85081900 Other 1,7 p/st 85086000 Other vacuum cleaners 1,7 p/st 85087000 Parts 1,7 — 8509 Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 85094000 Food grinders and mixers; fruit or vegetable juice extractors 2,2 p/st 85098000 Other appliances 2,2 — 85099000 Parts 2,2 — 8510 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor 85101000 Shavers 2,2 p/st 85102000 Hair clippers 2,2 p/st 85103000 Hair-removing appliances 2,2 p/st 85109000 Parts 2,2 — 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 85111000 Sparking plugs 3,2 — 85112000 Ignition magnetos; magneto-dynamos; magnetic flywheels 3,2 — 85113000 Distributors; ignition coils 3,2 — 85114000 Starter motors and dual purpose starter-generators 3,2 — 85115000 Other generators 3,2 — 85118000 Other equipment 3,2 — 85119000 Parts 3,2 — 8512 Electrical lighting or signalling equipment (excluding articles of heading 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 2,7 — 85122000 Other lighting or visual signalling equipment 2,7 — 851230 Sound signalling equipment 85123010 Burglar alarms of a kind used for motor vehicles 2,2 p/st 85123090 Other 2,7 — 85124000 Windscreen wipers, defrosters and demisters 2,7 — 851290 Parts 85129010 Of apparatus of subheading 8512 30 10 2,2 — 85129090 Other 2,7 — 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 8512 85131000 Lamps 5,7 — 85139000 Parts 5,7 — 8514 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss 851410 Resistance heated furnaces and ovens 85141010 Bakery and biscuit ovens 2,2 p/st 85141080 Other 2,2 p/st 851420 Furnaces and ovens functioning by induction or dielectric loss 85142010 Induction furnaces and ovens 2,2 p/st 85142080 Dielectric furnaces and ovens 2,2 p/st 85143000 Other furnaces and ovens 2,2 p/st 85144000 Other equipment for the heat treatment of materials by induction or dielectric loss 2,2 p/st 85149000 Parts 2,2 — 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 cermets Brazing or soldering machines and apparatus 85151100 Soldering irons and guns 2,7 — 85151900 Other 2,7 — Machines and apparatus for resistance welding of metal 85152100 Fully or partly automatic 2,7 — 85152900 Other 2,7 — Machines and apparatus for arc (including plasma arc) welding of metals 85153100 Fully or partly automatic 2,7 — 851539 Other For manual welding with coated electrodes, complete with welding or cutting devices, and consigned with 85153913 Transformers 2,7 — 85153918 Generators or rotary converters or static converters, rectifiers or rectifying apparatus 2,7 — 85153990 Other 2,7 — 851580 Other machines and apparatus 85158010 For treating metals 2,7 p/st 85158090 Other 2,7 p/st 85159000 Parts 2,7 — 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 851610 Electric instantaneous or storage water heaters and immersion heaters 85161011 Instantaneous water heaters 2,7 p/st 85161080 Other 2,7 p/st Electric space-heating apparatus and electric soil-heating apparatus 85162100 Storage heating radiators 2,7 p/st 851629 Other 85162910 Liquid-filled radiators 2,7 p/st 85162950 Convection heaters 2,7 p/st Other 85162991 With built-in fan 2,7 p/st 85162999 Other 2,7 p/st Electrothermic hairdressing or hand-drying apparatus 85163100 Hairdryers 2,7 p/st 85163200 Other hairdressing apparatus 2,7 — 85163300 Hand-drying apparatus 2,7 p/st 85164000 Electric smoothing irons 2,7 p/st 85165000 Microwave ovens 5 p/st 851660 Other ovens; cookers, cooking plates, boiling rings; grillers and roasters 85166010 Cookers (incorporating at least an oven and a hob) 2,7 p/st 85166050 Cooking plates, boiling rings and hobs 2,7 p/st 85166070 Grillers and roasters 2,7 p/st 85166080 Ovens for building in 2,7 p/st 85166090 Other 2,7 p/st Other electrothermic appliances 85167100 Coffee or tea makers 2,7 p/st 85167200 Toasters 2,7 p/st 851679 Other 85167920 Deep fat fryers 2,7 p/st 85167970 Other 2,7 p/st 851680 Electric heating resistors 85168020 Assembled with an insulated former 2,7 — 85168080 Other 2,7 — 85169000 Parts 2,7 — 8517 Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 Telephone sets, including telephones for cellular networks or for other wireless networks 85171100 Line telephone sets with cordless handsets Free p/st 85171200 Telephones for cellular networks or for other wireless networks Free p/st 85171800 Other Free — Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network) 85176100 Base stations Free p/st 85176200 Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus Free — 851769 Other 85176910 Videophones Free p/st 85176920 Entry-phone systems Free — Reception apparatus for radio-telephony or radio-telegraphy 85176931 Portable receivers for calling, alerting or paging Free p/st 85176939 Other 9,3 p/st 85176990 Other Free — 851770 Parts Aerials and aerial reflectors of all kinds; parts suitable for use therewith 85177011 Aerials for radio-telegraphic or radio-telephonic apparatus Free — 85177015 Telescopic and whip-type aerials for portable apparatus or for apparatus for fitting in motor vehicles 5 — 85177019 Other 3,6 — 85177090 Other Free — 8518 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets 851810 Microphones and stands therefor 85181030 Microphones having a frequency range of 300 Hz to 3,4 kHz, of a diameter not exceeding 10 mm and a height not exceeding 3 mm, of a kind used for telecommunications Free — 85181095 Other 2,5 — Loudspeakers, whether or not mounted in their enclosures 85182100 Single loudspeakers, mounted in their enclosures 4,5 p/st 85182200 Multiple loudspeakers, mounted in the same enclosure 4,5 p/st 851829 Other 85182930 Loudspeakers having a frequency range of 300 Hz to 3,4 kHz, of a diameter not exceeding 50 mm, of a kind used for telecommunications Free p/st 85182995 Other 3 p/st 851830 Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers 85183020 Line telephone handsets Free — 85183095 Other 2 — 851840 Audio-frequency electric amplifiers 85184030 Telephonic and measurement amplifiers 3 — 85184080 Other 4,5 p/st 85185000 Electric sound amplifier sets 2 p/st 85189000 Parts 2 — 8519 Sound recording or sound reproducing apparatus 851920 Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment 85192010 Coin- or disc-operated record-players 6 p/st Other 85192091 With laser reading system 9,5 p/st 85192099 Other 4,5 p/st 85193000 Turntables (record-decks) 2 p/st 85195000 Telephone answering machines Free p/st Other apparatus 851981 Using magnetic, optical or semiconductor media Sound reproducing apparatus (including cassette-players), not incorporating a sound recording device 85198111 Transcribing machines 5 p/st Other sound reproducing apparatus 85198115 Pocket-size cassette-players Free p/st Other, cassette-type 85198121 With an analogue and digital reading system 9 p/st 85198125 Other 2 p/st Other With laser reading system 85198131 Of a kind used in motor vehicles, of a type using discs of a diameter not exceeding 6,5 cm 9 p/st 85198135 Other 9,5 p/st 85198145 Other 4,5 p/st Other apparatus 85198151 Dictating machines not capable of operating without an external source of power 4 p/st Other magnetic tape recorders incorporating sound reproducing apparatus Cassette-type With built-in amplifier and one or more built-in loudspeakers 85198155 Capable of operating without an external source of power Free p/st 85198161 Other 2 p/st 85198165 Pocket-size recorders Free p/st 85198175 Other 2 p/st Other 85198181 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 2 p/st 85198185 Other 7 p/st 85198195 Other 2 p/st 851989 Other Sound reproducing apparatus, not incorporating a sound recording device 85198911 Record-players, other than those of subheading 8519 20 2 p/st 85198915 Transcribing machines 5 p/st 85198919 Other 4,5 p/st 85198990 Other 2 p/st 8520 8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner 852110 Magnetic tape-type 85211020 Using tape of a width not exceeding 1,3 cm and allowing recording or reproduction at a tape speed not exceeding 50 mm per second 14 p/st 85211095 Other 8 p/st 85219000 Other 13,9 p/st 8522 Parts and accessories suitable for use solely or principally with the apparatus of heading 8519 or 8521 85221000 Pick-up cartridges 4 — 852290 Other 85229030 Styli; diamonds, sapphires and other precious or semi-precious stones (natural, synthetic or reconstructed) for styli, whether or not mounted Free — Other Electronic assemblies 85229041 Of apparatus of subheading 8519 50 00 Free — 85229049 Other 4 — 85229070 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 Free — 85229080 Other 4 — 8523 Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 Magnetic media 85232100 Cards incorporating a magnetic stripe 3,5 p/st 852329 Other Magnetic tapes; magnetic discs 85232915 Unrecorded Free p/st Other 85232931 For reproducing phenomena other than sound or image Free p/st 85232933 For reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine Free p/st 85232939 Other 3,5 p/st 85232990 Other 3,5 — Optical media 852341 Unrecorded 85234110 Discs for laser reading systems of a recording capacity not exceeding 900 megabytes, other than erasable Free p/st 85234130 Discs for laser reading systems of a recording capacity exceeding 900 megabytes but not exceeding 18 gigabytes, other than erasable Free p/st 85234190 Other Free — 852349 Other Discs for laser reading systems 85234925 For reproducing phenomena other than sound or image Free p/st For reproducing sound only 85234931 Of a diameter not exceeding 6,5 cm 3,5 p/st 85234939 Of a diameter exceeding 6,5 cm 3,5 p/st Other 85234945 For reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine Free p/st Other 85234951 Digital versatile discs (DVD) 3,5 p/st 85234959 Other 3,5 p/st Other 85234991 For reproducing phenomena other than sound or image Free p/st 85234993 For reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine Free p/st 85234999 Other 3,5 p/st Semiconductor media 852351 Solid-state non-volatile storage devices 85235110 Unrecorded Free p/st Other 85235191 For reproducing phenomena other than sound or image Free p/st 85235193 For reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine Free p/st 85235199 Other 3,5 p/st 852352 ‘Smart cards’ 85235210 With two or more electronic integrated circuits 3,7 p/st 85235290 Other Free p/st 852359 Other 85235910 Unrecorded Free p/st Other 85235991 For reproducing phenomena other than sound or image Free p/st 85235993 For reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine Free p/st 85235999 Other 3,5 p/st 852380 Other 85238010 Unrecorded Free — Other 85238091 For reproducing phenomena other than sound or image Free — 85238093 For reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine Free — 85238099 Other 3,5 — 8524 8525 Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders 85255000 Transmission apparatus 3,6 p/st 85256000 Transmission apparatus incorporating reception apparatus Free p/st 852580 Television cameras, digital cameras and video camera recorders Television cameras 85258011 With three or more camera tubes 3 p/st 85258019 Other 4,9 p/st 85258030 Digital cameras Free p/st Video camera recorders 85258091 Only able to record sound and images taken by the television camera 4,9 p/st 85258099 Other 14 p/st 8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 85261000 Radar apparatus 3,7 — Other 852691 Radio navigational aid apparatus 85269120 Radio navigational receivers 3,7 p/st 85269180 Other 3,7 — 85269200 Radio remote control apparatus 3,7 — 8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock Radio-broadcast receivers capable of operating without an external source of power 852712 Pocket-size radio cassette players 85271210 With an analogue and digital reading system 14 p/st 85271290 Other 10 p/st 852713 Other apparatus combined with sound recording or reproducing apparatus 85271310 With laser reading system 12 p/st Other 85271391 Of the cassette-type with an analogue and digital reading system 14 p/st 85271399 Other 10 p/st 85271900 Other Free p/st Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles 852721 Combined with sound recording or reproducing apparatus Capable of receiving and decoding digital radio data system signals 85272120 With laser reading system 14 p/st Other 85272152 Of the cassette-type with an analogue and digital reading system 14 p/st 85272159 Other 10 p/st Other 85272170 With laser reading system 14 p/st Other 85272192 Of the cassette-type with an analogue and digital reading system 14 p/st 85272198 Other 10 p/st 85272900 Other 12 p/st Other 852791 Combined with sound recording or reproducing apparatus Within the same housing one or more loudspeakers 85279111 Of the cassette-type with an analogue and digital reading system 14 p/st 85279119 Other 10 p/st Other 85279135 With laser reading system 12 p/st Other 85279191 Of the cassette-type with an analogue and digital reading system 14 p/st 85279199 Other 10 p/st 852792 Not combined with sound recording or reproducing apparatus but combined with a clock 85279210 Alarm clock radios Free p/st 85279290 Other 9 p/st 85279900 Other 9 p/st 8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus Cathode-ray tube monitors 85284100 Of a kind solely or principally used in an automatic data-processing system of heading 8471 Free p/st 852849 Other 85284910 Black and white or other monochrome 14 p/st 85284980 Colour 14 p/st Other monitors 85285100 Of a kind solely or principally used in an automatic data-processing system of heading 8471 Free p/st 852859 Other 85285910 Black and white or other monochrome 14 p/st Colour 85285940 With a screen of the liquid crystal display (LCD) technology 14 p/st 85285980 Other 14 p/st Projectors 85286100 Of a kind solely or principally used in an automatic data-processing system of heading 8471 Free p/st 852869 Other 85286910 Operating by means of flat panel display (for example, a liquid crystal device), capable of displaying digital information generated by an automatic data-processing machine Free p/st Other 85286991 Black and white or other monochrome 2 p/st 85286999 Colour 14 p/st Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus 852871 Not designed to incorporate a video display or screen Video tuners 85287111 Electronic assemblies for incorporation into automatic data-processing machines Free p/st 85287115 Apparatus with a microprocessor-based device incorporating a modem for gaining access to the Internet, and having a function of interactive information exchange, capable of receiving television signals (so-called ‘set-top boxes which have a communication function’, including those incorporating a device performing a recording or reproducing function, provided that they retain the essential character of a set top box which has a communication function) Free p/st 85287119 Other 14 p/st Other 85287191 Apparatus with a microprocessor-based device incorporating a modem for gaining access to the Internet, and having a function of interactive information exchange, capable of receiving television signals (so-called ‘set-top boxes which have a communication function’, including those incorporating a device performing a recording or reproducing function, provided that they retain the essential character of a set top box which has a communication function) Free p/st 85287199 Other 14 p/st 852872 Other, colour 85287210 Television projection equipment 14 p/st 85287220 Apparatus incorporating a video recorder or reproducer 14 p/st Other 85287230 With integral tube 14 p/st 85287240 With a screen of the liquid crystal display (LCD) technology 14 p/st 85287260 With a screen of the plasma display panel (PDP) technology 14 p/st 85287280 Other 14 p/st 85287300 Other, monochrome 2 p/st 8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 852910 Aerials and aerial reflectors of all kinds; parts suitable for use therewith Aerials 85291011 Telescopic and whip-type aerials for portable apparatus or for apparatus for fitting in motor vehicles 5 — Outside aerials for radio or television broadcast receivers 85291031 For reception via satellite 3,6 — 85291039 Other 3,6 — 85291065 Inside aerials for radio or television broadcast receivers, including built-in types 4 — 85291069 Other 3,6 — 85291080 Aerial filters and separators 3,6 — 85291095 Other 3,6 — 852990 Other 85299020 Parts of apparatus of subheadings 8525 60 00, 8525 80 30, 8528 41 00, 8528 51 00 and 8528 61 00 Free — Other Cabinets and cases 85299041 Of wood 2 — 85299049 Of other materials 3 — 85299065 Electronic assemblies 3 — Other 85299092 For television cameras of subheadings 8525 80 11 and 8525 80 19 and apparatus of headings 8527 and 8528 5 — 85299097 Other 3 — 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 8608) 85301000 Equipment for railways or tramways 1,7 — 85308000 Other equipment 1,7 — 85309000 Parts 1,7 — 8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 853110 Burglar or fire alarms and similar apparatus 85311030 Of a kind used for buildings 2,2 p/st 85311095 Other 2,2 p/st 853120 Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED) 85312020 Incorporating light emitting diodes (LED) Free — Incorporating liquid crystal devices (LCD) 85312040 Incorporating active matrix liquid crystal devices (LCD) Free — 85312095 Other Free — 853180 Other apparatus 85318020 Flat panel display devices Free — 85318095 Other 2,2 — 853190 Parts 85319020 Of apparatus of subheadings 8531 20 and 8531 80 20 Free — 85319085 Other 2,2 — 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) Free — Other fixed capacitors 85322100 Tantalum Free — 85322200 Aluminium electrolytic Free — 85322300 Ceramic dielectric, single layer Free — 85322400 Ceramic dielectric, multilayer Free — 85322500 Dielectric of paper or plastics Free — 85322900 Other Free — 85323000 Variable or adjustable (pre-set) capacitors Free — 85329000 Parts Free — 8533 Electrical resistors (including rheostats and potentiometers), other than heating resistors 85331000 Fixed carbon resistors, composition or film types Free — Other fixed resistors 85332100 For a power handling capacity not exceeding 20 W Free — 85332900 Other Free — Wirewound variable resistors, including rheostats and potentiometers 85333100 For a power handling capacity not exceeding 20 W Free — 85333900 Other Free — 853340 Other variable resistors, including rheostats and potentiometers 85334010 For a power handling capacity not exceeding 20 W Free — 85334090 Other Free — 85339000 Parts Free — 853400 Printed circuits Consisting only of conductor elements and contacts 85340011 Multilayer circuits Free — 85340019 Other Free — 85340090 With other passive elements Free — 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 and other connectors, junction boxes), for a voltage exceeding 1 000 V 85351000 Fuses 2,7 — Automatic circuit breakers 85352100 For a voltage of less than 72,5 kV 2,7 — 85352900 Other 2,7 — 853530 Isolating switches and make-and-break switches 85353010 For a voltage of less than 72,5 kV 2,7 — 85353090 Other 2,7 — 85354000 Lightning arresters, voltage limiters and surge suppressors 2,7 — 85359000 Other 2,7 — 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 and other connectors, junction boxes), for a voltage not exceeding 1 000 V; connectors for optical fibres, optical fibre bundles or cables 853610 Fuses 85361010 For a current not exceeding 10 A 2,3 — 85361050 For a current exceeding 10 A but not exceeding 63 A 2,3 — 85361090 For a current exceeding 63 A 2,3 — 853620 Automatic circuit breakers 85362010 For a current not exceeding 63 A 2,3 — 85362090 For a current exceeding 63 A 2,3 — 853630 Other apparatus for protecting electrical circuits 85363010 For a current not exceeding 16 A 2,3 — 85363030 For a current exceeding 16 A but not exceeding 125 A 2,3 — 85363090 For a current exceeding 125 A 2,3 — Relays 853641 For a voltage not exceeding 60 V 85364110 For a current not exceeding 2 A 2,3 — 85364190 For a current exceeding 2 A 2,3 — 85364900 Other 2,3 — 853650 Other switches 85365003 Electronic AC switches consisting of optically coupled input and output circuits (insulated thyristor AC switches) Free — 85365005 Electronic switches, including temperature protected electronic switches, consisting of a transistor and a logic chip (chip-on-chip technology) Free — 85365007 Electromechanical snap-action switches for a current not exceeding 11 A Free — Other For a voltage not exceeding 60 V 85365011 Push-button switches 2,3 — 85365015 Rotary switches 2,3 — 85365019 Other 2,3 — 85365080 Other 2,3 — Lamp holders, plugs and sockets 853661 Lamp holders 85366110 Edison lamp holders 2,3 — 85366190 Other 2,3 — 853669 Other 85366910 For coaxial cables Free — 85366930 For printed circuits Free — 85366990 Other 2,3 — 85367000 Connectors for optical fibres, optical fibre bundles or cables 3 — 853690 Other apparatus 85369001 Prefabricated elements for electrical circuits 2,3 — 85369010 Connections and contact elements for wire and cables Free — 85369020 Wafer probers Free — 85369085 Other 2,3 — 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 853710 For a voltage not exceeding 1 000 V 85371010 Numerical control panels with built-in automatic data-processing machine 2,1 — Other 85371091 Programmable memory controllers 2,1 — 85371099 Other 2,1 — 853720 For a voltage exceeding 1 000 V 85372091 For a voltage exceeding 1 000 V but not exceeding 72,5 kV 2,1 — 85372099 For a voltage exceeding 72,5 kV 2,1 — 8538 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 85381000 Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus 2,2 — 853890 Other For wafer probers of subheading 8536 90 20 85389011 Electronic assemblies 3,2 — 85389019 Other 1,7 — Other 85389091 Electronic assemblies 3,2 — 85389099 Other 1,7 — 8539 Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arc lamps 85391000 Sealed beam lamp units 2,7 p/st Other filament lamps, excluding ultraviolet or infra-red lamps 853921 Tungsten halogen 85392130 Of a kind used for motorcycles or other motor vehicles 2,7 p/st Other, for a voltage 85392192 Exceeding 100 V 2,7 p/st 85392198 Not exceeding 100 V 2,7 p/st 853922 Other, of a power not exceeding 200 W and for a voltage exceeding 100 V 85392210 Reflector lamps 2,7 p/st 85392290 Other 2,7 p/st 853929 Other 85392930 Of a kind used for motorcycles or other motor vehicles 2,7 p/st Other, for a voltage 85392992 Exceeding 100 V 2,7 p/st 85392998 Not exceeding 100 V 2,7 p/st Discharge lamps, other than ultraviolet lamps 853931 Fluorescent, hot cathode 85393110 With double ended cap 2,7 p/st 85393190 Other 2,7 p/st 853932 Mercury or sodium vapour lamps; metal halide lamps 85393220 Mercury or sodium vapour lamps 2,7 p/st 85393290 Metal halide lamps 2,7 p/st 85393900 Other 2,7 p/st Ultraviolet or infra-red lamps; arc lamps 85394100 Arc lamps 2,7 p/st 85394900 Other 2,7 p/st 853990 Parts 85399010 Lamp bases 2,7 — 85399090 Other 2,7 — 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 85401100 Colour 14 p/st 85401200 Monochrome 7,5 p/st 854020 Television camera tubes; image converters and intensifiers; other photocathode tubes 85402010 Television camera tubes 2,7 p/st 85402080 Other 2,7 p/st 85404000 Data/graphic display tubes, monochrome; data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0,4 mm 2,6 p/st 85406000 Other cathode ray tubes 2,6 p/st Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes 85407100 Magnetrons 2,7 p/st 85407900 Other 2,7 p/st Other valves and tubes 85408100 Receiver or amplifier valves and tubes 2,7 p/st 85408900 Other 2,7 p/st Parts 85409100 Of cathode ray tubes 2,7 — 85409900 Other 2,7 — 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 piezoelectric crystals 85411000 Diodes, other than photosensitive or light-emitting diodes Free — Transistors, other than photosensitive transistors 85412100 With a dissipation rate of less than 1 W Free — 85412900 Other Free — 85413000 Thyristors, diacs and triacs, other than photosensitive devices Free — 854140 Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes 85414010 Light-emitting diodes, including laser diodes Free — 85414090 Other Free — 85415000 Other semiconductor devices Free — 85416000 Mounted piezoelectric crystals Free — 85419000 Parts Free — 8542 Electronic integrated circuits Electronic integrated circuits 854231 Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits 85423110 Goods specified in note 8(b)(3) to this chapter Free — 85423190 Other Free — 854232 Memories 85423210 Goods specified in note 8(b)(3) to this chapter Free — Other Dynamic random-access memories (D-RAMs) 85423231 With a storage capacity not exceeding 512 Mbits Free p/st 85423239 With a storage capacity exceeding 512 Mbits Free p/st 85423245 Static random-access memories (S-RAMs), including cache random-access memories (cache-RAMs) Free p/st 85423255 UV erasable, programmable, read only memories (EPROMs) Free p/st Electrically erasable, programmable, read only memories (E2PROMs), including flash E2PROMs Flash E2PROMs 85423261 With a storage capacity not exceeding 512 Mbits Free p/st 85423269 With a storage capacity exceeding 512 Mbits Free p/st 85423275 Other Free p/st 85423290 Other memories Free — 85423300 Amplifiers Free — 854239 Other 85423910 Goods specified in note 8(b)(3) to this chapter Free — 85423990 Other Free — 85429000 Parts Free — 8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter 85431000 Particle accelerators 4 — 85432000 Signal generators 3,7 — 85433000 Machines and apparatus for electroplating, electrolysis or electrophoresis 3,7 — 854370 Other machines and apparatus 85437010 Electrical machines with translation or dictionary functions Free — 85437030 Aerial amplifiers 3,7 — 85437050 Sunbeds, sunlamps and similar suntanning equipment 3,7 p/st 85437060 Electric fence energisers 3,7 — 85437090 Other 3,7 — 85439000 Parts 3,7 — 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 3,7 — 85441190 Other 3,7 — 85441900 Other 3,7 — 85442000 Coaxial cable and other coaxial electric conductors 3,7 — 85443000 Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships 3,7 — Other electric conductors, for a voltage not exceeding 1 000 V 854442 Fitted with connectors 85444210 Of a kind used for telecommunications Free — 85444290 Other 3,3 — 854449 Other 85444920 Of a kind used for telecommunications, for a voltage not exceeding 80 V Free — Other 85444991 Wire and cables, with individual conductor wires of a diameter exceeding 0,51 mm 3,7 — Other 85444993 For a voltage not exceeding 80 V 3,7 — 85444995 For a voltage exceeding 80 V but less than 1 000 V 3,7 — 85444999 For a voltage of 1 000 V 3,7 — 854460 Other electric conductors, for a voltage exceeding 1 000 V 85446010 With copper conductors 3,7 — 85446090 With other conductors 3,7 — 85447000 Optical fibre cables Free — 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 2,7 — 85451900 Other 2,7 — 85452000 Brushes 2,7 — 854590 Other 85459010 Heating resistors 1,7 — 85459090 Other 2,7 — 8546 Electrical insulators of any material 85461000 Of glass 3,7 — 85462000 Of ceramics 4,7 — 854690 Other 85469010 Of plastics 3,7 — 85469090 Other 3,7 — 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 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material 85471000 Insulating fittings of ceramics 4,7 — 85472000 Insulating fittings of plastics 3,7 — 85479000 Other 3,7 — 8548 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter 854810 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators 85481010 Spent primary cells, spent primary batteries 4,7 p/st Spent electric accumulators 85481021 Lead-acid accumulators 2,6 ce/el 85481029 Other 2,6 ce/el Waste and scrap of primary cells, primary batteries and electric accumulators 85481091 Containing lead Free — 85481099 Other Free — 854890 Other 85489020 Memories in multicombinational forms such as stack D-RAMs and modules Free — 85489090 Other 2,7 — ### 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 7011; (c) machines and apparatus of heading 8486; (d) vacuum apparatus of a kind used in medical, surgical, dental or veterinary science (heading 9018); or (e) electrically heated furniture of Chapter 94. ## 2 Headings 8501 to 8504 do not apply to goods described in heading 8511, 8512, 8540, 8541 or 8542. However, metal tank mercury arc rectifiers remain classified in heading 8504. ## 3 Heading 8509 covers only the following electromechanical machines of the kind commonly used for domestic purposes: (a) floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight; (b) other machines provided the weight of such machines does not exceed 20 kg. The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 8414), centrifugal clothes-dryers (heading 8421), dishwashing machines (heading 8422), household washing machines (heading 8450), roller or other ironing machines (heading 8420 or 8451), sewing machines (heading 8452), electric scissors (heading 8467) or to electrothermic appliances (heading 8516). ## 4 For the purposes of heading 8523: (a) ‘solid-state non-volatile storage devices’ (for example, ‘flash memory cards’ or ‘flash electronic storage cards’) are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, ‘Flash E2PROM’) in the form of integrated circuits mounted on a printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors; (b) the term ‘smart cards’ means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM)) in the form of chips. These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements. ## 5 For the purposes of heading 8534, ‘printed circuits’ are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the ‘film circuit’ technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements). The expression ‘printed circuits’ does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discrete resistors, capacitors or inductances. Printed circuits may, however, be fitted with non-printed connecting elements. Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading 8542. ## 6 For the purpose of heading 8536, ‘connectors for optical fibres, optical-fibre bundles or cables’ means connectors that simply mechanically align optical fibres end to end in a digital line system. They perform no other function, such as the amplification, regeneration or modification of a signal. ## 7 Heading 8537 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 8543). ## 8 For the purposes of headings 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’ are: (1) monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.) are created in the mass (essentially) and on the surface of a semiconductor or compound semiconductor material (for example, doped silicon, gallium arsenide, silicon germanium, indium phosphide) and are inseparably associated; (2) hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc.), obtained by thin- or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, by interconnections or interconnecting cables, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components; (3) multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without leadframes, but with no other active or passive circuit elements. For the classification of the articles defined in this note, headings 8541 and 8542 shall take precedence over any other heading in the nomenclature, except in the case of heading 8523, which might cover them by reference to, in particular, their function. ## 9 For the purposes of heading 8548, ‘spent primary cells, spent primary batteries and spent electric accumulators’ are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged. ### Division: Subheading note ## 1 Subheading 8527 12 covers only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm × 100 mm × 45 mm. ### Division: Additional notes ## 1 Subheadings 8519 20 10, 8519 30 00 and 8519 89 11 are to be taken not to apply to sound reproducing apparatus with laser reading system. ## 2 Subheading note 1 is applicable, mutatis mutandis, to subheadings 8519 81 15 and 8519 81 65. ### Section XVII: VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT ### Division: Notes ## 1 This section does not cover articles of heading 9503 or 9508, or bobsleighs, toboggans or the like of heading 9506. ## 2 The expressions ‘parts’ and ‘parts and accessories’ do not apply to the following articles, whether or not they are identifiable as for the goods of this section: (a) joints, washers and the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanised rubber other than hard rubber (heading 4016); (b) parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (c) articles of Chapter 82 (tools); (d) articles of heading 8306; (e) machines or apparatus of headings 8401 to 8479, or parts thereof; articles of heading 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading 8483; (f) electrical machinery or equipment (Chapter 85); (g) articles of Chapter 90; (h) articles of Chapter 91; (ij) arms (Chapter 93); (k) lamps or lighting fittings of heading 9405; (l) brushes of a kind used as parts of vehicles (heading 9603). ## 3 References in Chapters 86 to 88 to ‘parts’ or ‘accessories’ do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory. ## 4 For the purposes of this section: (a) vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87; (b) amphibious motor vehicles are classified under the appropriate heading of Chapter 87; (c) aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88. ## 5 Air-cushion vehicles are to be classified in 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 of headings 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 ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS CN code Description Conventional rate of duty (%) Supplementary unit 8601 Rail locomotives powered from an external source of electricity or by electric accumulators 86011000 Powered from an external source of electricity 1,7 p/st 86012000 Powered by electric accumulators 1,7 p/st 8602 Other rail locomotives; locomotive tenders 86021000 Diesel-electric locomotives 1,7 — 86029000 Other 1,7 — 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 86031000 Powered from an external source of electricity 1,7 p/st 86039000 Other 1,7 p/st 86040000 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) 1,7 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 8604) 1,7 p/st 8606 Railway or tramway goods vans and wagons, not self-propelled 86061000 Tank wagons and the like 1,7 p/st 86063000 Self-discharging vans and wagons, other than those of subheading 8606 10 1,7 p/st Other 860691 Covered and closed 86069110 Specially designed for the transport of highly radioactive materials (Euratom) 1,7 p/st 86069180 Other 1,7 p/st 86069200 Open, with non-removable sides of a height exceeding 60 cm 1,7 p/st 86069900 Other 1,7 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 1,7 — 86071200 Other bogies and bissel-bogies 1,7 — 860719 Other, including parts 86071910 Axles, assembled or not; wheels and parts thereof 2,7 — 86071990 Parts of bogies, bissel-bogies and the like 1,7 — Brakes and parts thereof 860721 Air brakes and parts thereof 86072110 Of cast iron or cast steel 1,7 — 86072190 Other 1,7 — 86072900 Other 1,7 — 86073000 Hooks and other coupling devices, buffers, and parts thereof 1,7 — Other 860791 Of locomotives 86079110 Axle-boxes and parts thereof 3,7 — 86079190 Other 1,7 — 860799 Other 86079910 Axle-boxes and parts thereof 3,7 — 86079980 Other 1,7 — 86080000 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 1,7 — 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) Free p/st 86090090 Other Free 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 4406 or 6810); (b) railway or tramway track construction material of iron or steel of heading 7302; or (c) electrical signalling, safety or traffic control equipment of heading 8530. ## 2 Heading 8607 applies inter alia to: (a) axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels; (b) frames, underframes, bogies and bissel-bogies; (c) axle-boxes; brake gear; (d) buffers for rolling-stock; hooks and other coupling gear and corridor connections; (e) coachwork. ## 3 Subject to the provisions of note 1 above, heading 8608 applies inter alia to: (a) assembled track, turntables, platform buffers, loading gauges; (b) semaphores, mechanical signal discs, level-crossing control gear, signal and point controls, and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields. ## 87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF CN code Description Conventional rate of duty (%) Supplementary unit 8701 Tractors (other than tractors of heading 8709) 87011000 Pedestrian-controlled tractors 3 p/st 870120 Road tractors for semi-trailers 87012010 New 16 p/st 87012090 Used 16 p/st 87013000 Track-laying tractors Free p/st 870190 Other Agricultural tractors (excluding pedestrian-controlled tractors) and forestry tractors, wheeled New, of an engine power 87019011 Not exceeding 18 kW Free p/st 87019020 Exceeding 18 kW but not exceeding 37 kW Free p/st 87019025 Exceeding 37 kW but not exceeding 59 kW Free p/st 87019031 Exceeding 59 kW but not exceeding 75 kW Free p/st 87019035 Exceeding 75 kW but not exceeding 90 kW Free p/st 87019039 Exceeding 90 kW Free p/st 87019050 Used Free p/st 87019090 Other 7 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 16 p/st 87021019 Used 16 p/st Of a cylinder capacity not exceeding 2 500 cm3 87021091 New 10 p/st 87021099 Used 10 p/st 870290 Other With spark-ignition internal combustion piston engine Of a cylinder capacity exceeding 2 800 cm3 87029011 New 16 p/st 87029019 Used 16 p/st Of a cylinder capacity not exceeding 2 800 cm3 87029031 New 10 p/st 87029039 Used 10 p/st 87029090 With other engines 10 p/st 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars 870310 Vehicles specially designed for travelling on snow; golf cars and similar vehicles 87031011 Vehicles specially designed for travelling on snow, with compression-ignition internal combustion piston engine (diesel or semi-diesel), or with spark-ignition internal combustion piston engine 5 p/st 87031018 Other 10 p/st Other vehicles, with spark-ignition internal combustion reciprocating piston engine 870321 Of a cylinder capacity not exceeding 1 000 cm3 87032110 New 10 p/st 87032190 Used 10 p/st 870322 Of a cylinder capacity exceeding 1 000 cm3 but not exceeding 1 500 cm3 87032210 New 10 p/st 87032290 Used 10 p/st 870323 Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 3 000 cm3 New 87032311 Motor caravans 10 p/st 87032319 Other 10 p/st 87032390 Used 10 p/st 870324 Of a cylinder capacity exceeding 3 000 cm3 87032410 New 10 p/st 87032490 Used 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 10 p/st 87033190 Used 10 p/st 870332 Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 2 500 cm3 New 87033211 Motor caravans 10 p/st 87033219 Other 10 p/st 87033290 Used 10 p/st 870333 Of a cylinder capacity exceeding 2 500 cm3 New 87033311 Motor caravans 10 p/st 87033319 Other 10 p/st 87033390 Used 10 p/st 870390 Other 87039010 With electric motors 10 p/st 87039090 Other 10 p/st 8704 Motor vehicles for the transport of goods 870410 Dumpers designed for off-highway use 87041010 With compression-ignition internal combustion piston engine (diesel or semi-diesel), or with spark-ignition internal combustion piston engine Free p/st 87041090 Other Free 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) 3,5 p/st Other With engines of a cylinder capacity exceeding 2 500 cm3 87042131 New 22 p/st 87042139 Used 22 p/st With engines of a cylinder capacity not exceeding 2 500 cm3 87042191 New 10 p/st 87042199 Used 10 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) 3,5 p/st Other 87042291 New 22 p/st 87042299 Used 22 p/st 870423 Of a gross vehicle weight exceeding 20 tonnes 87042310 Specially designed for the transport of highly radioactive materials (Euratom) 3,5 p/st Other 87042391 New 22 p/st 87042399 Used 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) 3,5 p/st Other With engines of a cylinder capacity exceeding 2 800 cm3 87043131 New 22 p/st 87043139 Used 22 p/st With engines of a cylinder capacity not exceeding 2 800 cm3 87043191 New 10 p/st 87043199 Used 10 p/st 870432 Of a gross vehicle weight exceeding 5 tonnes 87043210 Specially designed for the transport of highly radioactive materials (Euratom) 3,5 p/st Other 87043291 New 22 p/st 87043299 Used 22 p/st 87049000 Other 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 3,7 p/st 87052000 Mobile drilling derricks 3,7 p/st 87053000 Fire fighting vehicles 3,7 p/st 87054000 Concrete-mixer lorries 3,7 p/st 870590 Other 87059030 Concrete-pumping vehicles 3,7 p/st 87059080 Other 3,7 p/st 870600 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 Chassis for tractors of heading 8701; chassis for motor vehicles of heading 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 8702 or 8704 19 p/st 87060019 Other 6 p/st Other 87060091 For vehicles of heading 8703 4,5 p/st 87060099 Other 10 p/st 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 870710 For the vehicles of heading 8703 87071010 For industrial assembly purposes 4,5 p/st 87071090 Other 4,5 p/st 870790 Other 87079010 For the industrial assembly of:Pedestrian-controlled tractors of subheading 8701 10;Vehicles of heading 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;Special purpose motor vehicles of heading 8705 4,5 p/st 87079090 Other 4,5 p/st 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 870810 Bumpers and parts thereof 87081010 For the industrial assembly of:Vehicles of heading 8703;Vehicles of heading 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 8705 3 — 87081090 Other 4,5 — Other parts and accessories of bodies (including cabs) 870821 Safety seat belts 87082110 For the industrial assembly of:Vehicles of heading 8703;Vehicles of heading 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 8705 3 p/st 87082190 Other 4,5 p/st 870829 Other 87082910 For the industrial assembly of:Pedestrian-controlled tractors of subheading 8701 10;Vehicles of heading 8703;Vehicles of heading 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 8705 3 — 87082990 Other 4,5 — 870830 Brakes and servo-brakes; parts thereof 87083010 For the industrial assembly of:Pedestrian-controlled tractors of subheading 8701 10;Vehicles of heading 8703;Vehicles of heading 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 8705 3 — Other 87083091 For disc brakes 4,5 — 87083099 Other 4,5 — 870840 Gear boxes and parts thereof 87084020 For the industrial assembly of:Pedestrian-controlled tractors of subheading 8701 10;Vehicles of heading 8703;Vehicles of heading 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 8705 3 — Other 87084050 Gear boxes 4,5 — Parts 87084091 Of closed-die forged steel 4,5 — 87084099 Other 3,5 — 870850 Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof 87085020 For the industrial assembly of:Vehicles of heading 8703;Vehicles of heading 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 8705 3 — Other 87085035 Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles 4,5 — Parts 87085055 Of closed-die forged steel 4,5 — Other 87085091 For non-driving axles 4,5 — 87085099 Other 3,5 — 870870 Road wheels and parts and accessories thereof 87087010 For the industrial assembly of:Pedestrian-controlled tractors of subheading 8701 10;Vehicles of heading 8703;Vehicles of heading 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 8705 3 — Other 87087050 Wheels of aluminium; parts and accessories of wheels, of aluminium 4,5 — 87087091 Wheel centres in star form, cast in one piece, of iron or steel 3 — 87087099 Other 4,5 — 870880 Suspension systems and parts thereof (including shock-absorbers) 87088020 For the industrial assembly of:Vehicles of heading 8703;Vehicles of heading 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 8705 3 — Other 87088035 Suspension shock-absorbers 4,5 — 87088055 Anti roll bars; other torsion bars 3,5 — Other 87088091 Of closed-die forged steel 4,5 — 87088099 Other 3,5 — Other parts and accessories 870891 Radiators and parts thereof 87089120 For the industrial assembly of:Pedestrian-controlled tractors of subheading 8701 10;Vehicles of heading 8703;Vehicles of heading 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 8705 3 — Other 87089135 Radiators 4,5 — Parts 87089191 Of closed-die forged steel 4,5 — 87089199 Other 3,5 — 870892 Silencers (mufflers) and exhaust pipes; parts thereof 87089220 For the industrial assembly of:Pedestrian-controlled tractors of subheading 8701 10;Vehicles of heading 8703;Vehicles of heading 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 8705 3 — Other 87089235 Silencers (mufflers) and exhaust pipes 4,5 — Parts 87089291 Of closed-die forged steel 4,5 — 87089299 Other 3,5 — 870893 Clutches and parts thereof 87089310 For the industrial assembly of:Pedestrian-controlled tractors of subheading 8701 10;Vehicles of heading 8703;Vehicles of heading 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 8705 3 — 87089390 Other 4,5 — 870894 Steering wheels, steering columns and steering boxes; parts thereof 87089420 For the industrial assembly of:Vehicles of heading 8703;Vehicles of heading 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 8705 3 — Other 87089435 Steering wheels, steering columns and steering boxes 4,5 — Parts 87089491 Of closed-die forged steel 4,5 — 87089499 Other 3,5 — 870895 Safety airbags with inflator system; parts thereof 87089510 For the industrial assembly of:Pedestrian-controlled tractors of subheading 8701 10;Vehicles of heading 8703;Vehicles of heading 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 8705 3 p/st Other 87089591 Of closed-die forged steel 4,5 — 87089599 Other 3,5 — 870899 Other 87089910 For the industrial assembly of:Pedestrian-controlled tractors of subheading 8701 10;Vehicles of heading 8703;Vehicles of heading 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 8705 3 — Other 87089993 Of closed-die forged steel 4,5 — 87089997 Other 3,5 — 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) 2 p/st 87091190 Other 4 p/st 870919 Other 87091910 Specially designed for the transport of highly radioactive materials (Euratom) 2 p/st 87091990 Other 4 p/st 87099000 Parts 3,5 — 87100000 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 1,7 — 8711 Motorcycles (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 8 p/st 871120 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3 87112010 Scooters 8 p/st Other, of a cylinder capacity 87112092 Exceeding 50 cm3 but not exceeding 125 cm3 8 p/st 87112098 Exceeding 125 cm3 but not exceeding 250 cm3 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 6 p/st 87113090 Of a cylinder capacity exceeding 380 cm3 but not exceeding 500 cm3 6 p/st 87114000 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cm3 but not exceeding 800 cm3 6 p/st 87115000 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cm3 6 p/st 871190 Other 87119010 Cycles, with an auxiliary electric motor with a continuous rated power not exceeding 250 watts 6 p/st 87119090 Other 6 p/st 871200 Bicycles and other cycles (including delivery tricycles), not motorised 87120030 Bicycles with ball bearings 14 p/st 87120070 Other 15 p/st 8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled 87131000 Not mechanically propelled Free p/st 87139000 Other Free p/st 8714 Parts and accessories of vehicles of headings 8711 to 8713 87141000 Of motorcycles (including mopeds) 3,7 — 87142000 Of carriages for disabled persons Free — Other 871491 Frames and forks, and parts thereof 87149110 Frames 4,7 p/st 87149130 Front forks 4,7 p/st 87149190 Parts 4,7 — 871492 Wheel rims and spokes 87149210 Rims 4,7 p/st 87149290 Spokes 4,7 — 87149300 Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels 4,7 — 871494 Brakes, including coaster braking hubs and hub brakes, and parts thereof 87149420 Brakes 4,7 — 87149490 Parts 4,7 — 87149500 Saddles 4,7 — 871496 Pedals and crank-gear, and parts thereof 87149610 Pedals 4,7 pa 87149630 Crank-gear 4,7 — 87149690 Parts 4,7 — 871499 Other 87149910 Handlebars 4,7 p/st 87149930 Luggage carriers 4,7 p/st 87149950 Derailleur gears 4,7 — 87149990 Other; parts 4,7 — 871500 Baby carriages and parts thereof 87150010 Baby carriages 2,7 p/st 87150090 Parts 2,7 — 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 87161092 Of a weight not exceeding 1 600 kg 2,7 p/st 87161098 Of a weight exceeding 1 600 kg 2,7 p/st 87162000 Self-loading or self-unloading trailers and semi-trailers for agricultural purposes 2,7 p/st Other trailers and semi-trailers for the transport of goods 87163100 Tanker trailers and tanker semi-trailers 2,7 p/st 871639 Other 87163910 Specially designed for the transport of highly radioactive materials (Euratom) 2,7 p/st Other New 87163930 Semi-trailers 2,7 p/st 87163950 Other 2,7 p/st 87163980 Used 2,7 p/st 87164000 Other trailers and semi-trailers 2,7 — 87168000 Other vehicles 1,7 — 871690 Parts 87169010 Chassis 1,7 — 87169030 Bodies 1,7 — 87169050 Axles 1,7 — 87169090 Other parts 1,7 — ### 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, fertilisers or other goods. Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it. ## 3 Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706. ## 4 Heading 8712 includes all children's bicycles. Other children's cycles fall in heading 9503. ## 88 AIRCRAFT, SPACECRAFT, AND PARTS THEREOF CN code Description Conventional Rate of duty (%) Supplementary unit 880100 Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft 88010010 Balloons and dirigibles; gliders and hang gliders 3,7 p/st 88010090 Other 2,7 p/st 8802 Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles Helicopters 88021100 Of an unladen weight not exceeding 2 000 kg 7,5 p/st 88021200 Of an unladen weight exceeding 2 000 kg 2,7 p/st 88022000 Aeroplanes and other aircraft, of an unladen weight not exceeding 2 000 kg 7,7 p/st 88023000 Aeroplanes and other aircraft, of an unladen weight exceeding 2 000 kg but not exceeding 15 000 kg 2,7 p/st 88024000 Aeroplanes and other aircraft, of an unladen weight exceeding 15 000 kg 2,7 p/st 880260 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 88026010 Spacecraft (including satellites) 4,2 p/st 88026090 Suborbital and spacecraft launch vehicles 4,2 p/st 8803 Parts of goods of heading 8801 or 8802 88031000 Propellers and rotors and parts thereof 2,7 — 88032000 Under-carriages and parts thereof 2,7 — 88033000 Other parts of aeroplanes or helicopters 2,7 — 880390 Other 88039010 Of kites 1,7 — 88039020 Of spacecraft (including satellites) 1,7 — 88039030 Of suborbital and spacecraft launch vehicles 1,7 — 88039090 Other 2,7 — 88040000 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto 2,7 — 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 2,7 — 88051090 Other 1,7 — Ground flying trainers and parts thereof 88052100 Air combat simulators and parts thereof 1,7 — 88052900 Other 1,7 — ### Division: Subheading note ## 1 For the purposes of subheadings 8802 11 to 8802 40, the expression ‘unladen weight’ means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment. ## 89 SHIPS, BOATS AND FLOATING STRUCTURES CN code Description Conventional rate of duty (%) 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 Seagoing Free p/st 89011090 Other 1,7 p/st 890120 Tankers 89012010 Seagoing Free p/st 89012090 Other 1,7 ct/l 890130 Refrigerated vessels, other than those of subheading 8901 20 89013010 Seagoing Free p/st 89013090 Other 1,7 ct/l 890190 Other vessels for the transport of goods and other vessels for the transport of both persons and goods 89019010 Seagoing Free p/st 89019090 Other 1,7 ct/l 890200 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 89020010 Seagoing Free p/st 89020090 Other 1,7 p/st 8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes 890310 Inflatable 89031010 Of a weight not exceeding 100 kg each 2,7 p/st 89031090 Other 1,7 p/st Other 890391 Sailboats, with or without auxiliary motor 89039110 Seagoing Free p/st 89039190 Other 1,7 p/st 890392 Motor boats, other than outboard motor boats 89039210 Seagoing Free p/st Other 89039291 Of a length not exceeding 7,5 m 1,7 p/st 89039299 Of a length exceeding 7,5 m 1,7 p/st 890399 Other 89039910 Of a weight not exceeding 100 kg each 2,7 p/st Other 89039991 Of a length not exceeding 7,5 m 1,7 p/st 89039999 Of a length exceeding 7,5 m 1,7 p/st 890400 Tugs and pusher craft 89040010 Tugs Free p/st Pusher craft 89040091 Seagoing Free p/st 89040099 Other 1,7 — 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 Seagoing Free p/st 89051090 Other 1,7 p/st 89052000 Floating or submersible drilling or production platforms Free p/st 890590 Other 89059010 Seagoing Free p/st 89059090 Other 1,7 p/st 8906 Other vessels, including warships and lifeboats other than rowing boats 89061000 Warships Free p/st 890690 Other 89069010 Seagoing Free p/st Other 89069091 Of a weight not exceeding 100 kg each 2,7 p/st 89069099 Other 1,7 p/st 8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing stages, buoys and beacons) 89071000 Inflatable rafts 2,7 p/st 89079000 Other 2,7 p/st 89080000 Vessels and other floating structures for breaking up 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 in heading 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 10, 8903 91 10, 8903 92 10, 8904 00 91 and 8906 90 10 are to be taken to apply only to vessels, designed as seagoing, having a hull of an overall length (excluding any projecting parts) of not less than 12 m. However, fishing boats and lifeboats, designed as seagoing, shall be considered as seagoing 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 seagoing. ## 3 For the purpose of heading 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 Conventional rate of duty (%) Supplementary unit 9001 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked 900110 Optical fibres, optical fibre bundles and cables 90011010 Image conductor cables 2,9 — 90011090 Other 2,9 — 90012000 Sheets and plates of polarising material 2,9 — 90013000 Contact lenses 2,9 p/st 900140 Spectacle lenses of glass 90014020 Not for the correction of vision 2,9 p/st For the correction of vision Both sides finished 90014041 Single focal 2,9 p/st 90014049 Other 2,9 p/st 90014080 Other 2,9 p/st 900150 Spectacle lenses of other materials 90015020 Not for the correction of vision 2,9 p/st For the correction of vision Both sides finished 90015041 Single focal 2,9 p/st 90015049 Other 2,9 p/st 90015080 Other 2,9 p/st 90019000 Other 2,9 — 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 6,7 p/st 90021900 Other 6,7 p/st 90022000 Filters 6,7 p/st 90029000 Other 6,7 — 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof Frames and mountings 90031100 Of plastics 2,2 p/st 90031900 Of other materials 2,2 p/st 90039000 Parts 2,2 — 9004 Spectacles, goggles and the like, corrective, protective or other 900410 Sunglasses 90041010 With lenses optically worked 2,9 p/st Other 90041091 With lenses of plastics 2,9 p/st 90041099 Other 2,9 p/st 900490 Other 90049010 With lenses of plastics 2,9 — 90049090 Other 2,9 — 9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 90051000 Binoculars 4,2 p/st 90058000 Other instruments 4,2 — 90059000 Parts and accessories (including mountings) 4,2 — 9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 90061000 Cameras of a kind used for preparing printing plates or cylinders 4,2 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 4,2 p/st 90064000 Instant print cameras 3,2 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 4,2 p/st 90065200 Other, for roll film of a width less than 35 mm 4,2 p/st 900653 Other, for roll film of a width of 35 mm 90065310 Disposable cameras 4,2 p/st 90065380 Other 4,2 p/st 90065900 Other 4,2 p/st Photographic flashlight apparatus and flashbulbs 90066100 Discharge lamp (electronic) flashlight apparatus 3,2 p/st 90066900 Other 3,2 p/st Parts and accessories 90069100 For cameras 3,7 — 90069900 Other 3,2 — 9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 90071000 Cameras 3,7 p/st 90072000 Projectors 3,7 p/st Parts and accessories 90079100 For cameras 3,7 — 90079200 For projectors 3,7 — 9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 90085000 Projectors, enlargers and reducers 3,7 p/st 90089000 Parts and accessories 3,7 — 9009 9010 Apparatus and equipment for photographic (including cinematographic) laboratories, 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 2,7 — 90105000 Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes 2,7 — 90106000 Projection screens 2,7 — 90109000 Parts and accessories 2,7 — 9011 Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection 901110 Stereoscopic microscopes 90111010 Fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles Free p/st 90111090 Other 6,7 p/st 901120 Other microscopes, for photomicrography, cinephotomicrography or microprojection 90112010 Photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles Free p/st 90112090 Other 6,7 p/st 90118000 Other microscopes 6,7 p/st 901190 Parts and accessories 90119010 Of apparatus of subheading 9011 10 10 or 9011 20 10 Free — 90119090 Other 6,7 — 9012 Microscopes other than optical microscopes; diffraction apparatus 901210 Microscopes other than optical microscopes; diffraction apparatus 90121010 Electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles Free — 90121090 Other 3,7 — 901290 Parts and accessories 90129010 Of apparatus of subheading 9012 10 10 Free — 90129090 Other 3,7 — 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 4,7 — 90132000 Lasers, other than laser diodes 4,7 — 901380 Other devices, appliances and instruments Liquid crystal devices 90138020 Active matrix liquid crystal devices Free — 90138030 Other Free — 90138090 Other 4,7 — 901390 Parts and accessories 90139010 For liquid crystal devices (LCD) Free — 90139090 Other 4,7 — 9014 Direction finding compasses; other navigational instruments and appliances 90141000 Direction finding compasses 2,7 — 901420 Instruments and appliances for aeronautical or space navigation (other than compasses) 90142020 Inertial navigation systems 3,7 p/st 90142080 Other 3,7 — 90148000 Other instruments and appliances 3,7 — 90149000 Parts and accessories 2,7 — 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders 901510 Rangefinders 90151010 Electronic 3,7 — 90151090 Other 2,7 — 901520 Theodolites and tachymeters (tacheometers) 90152010 Electronic 3,7 — 90152090 Other 2,7 — 901530 Levels 90153010 Electronic 3,7 — 90153090 Other 2,7 — 901540 Photogrammetrical, surveying instruments and appliances 90154010 Electronic 3,7 — 90154090 Other 2,7 — 901580 Other instruments and appliances Electronic 90158011 Meteorological, hydrological and geophysical instruments and apparatus 3,7 — 90158019 Other 3,7 — Other 90158091 Instruments and appliances used in geodesy, topography, surveying or levelling; hydrographic instruments 2,7 — 90158093 Meteorological, hydrological and geophysical instruments and apparatus 2,7 — 90158099 Other 2,7 — 90159000 Parts and accessories 2,7 — 901600 Balances of a sensitivity of 5 cg or better, with or without weights 90160010 Balances 3,7 p/st 90160090 Parts and accessories 3,7 — 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 Plotters Free p/st 90171090 Other 2,7 p/st 901720 Other drawing, marking-out or mathematical calculating instruments 90172005 Plotters Free p/st 90172010 Other drawing instruments 2,7 — 90172039 Marking-out instruments 2,7 p/st 90172090 Mathematical calculating instruments (including slide rules, disc calculators and the like) 2,7 p/st 90173000 Micrometers, callipers and gauges 2,7 p/st 901780 Other instruments 90178010 Measuring rods and tapes and divided scales 2,7 — 90178090 Other 2,7 — 90179000 Parts and accessories 2,7 — 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments Electrodiagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters) 90181100 Electrocardiographs Free — 90181200 Ultrasonic scanning apparatus Free — 90181300 Magnetic resonance imaging apparatus Free — 90181400 Scintigraphic apparatus Free — 901819 Other 90181910 Monitoring apparatus for simultaneous monitoring of two or more parameters Free — 90181990 Other Free — 90182000 Ultraviolet or infra-red ray apparatus Free — Syringes, needles, catheters, cannulae and the like 901831 Syringes, with or without needles 90183110 Of plastics Free — 90183190 Other Free — 901832 Tubular metal needles and needles for sutures 90183210 Tubular metal needles Free — 90183290 Needles for sutures Free — 90183900 Other Free — Other instruments and appliances, used in dental sciences 90184100 Dental drill engines, whether or not combined on a single base with other dental equipment Free — 901849 Other 90184910 Burrs, discs, drills and brushes, for use in dental drills Free — 90184990 Other Free — 901850 Other ophthalmic instruments and appliances 90185010 Non-optical Free — 90185090 Optical Free — 901890 Other instruments and appliances 90189010 Instruments and apparatus for measuring blood-pressure Free — 90189020 Endoscopes Free — 90189030 Renal dialysis equipment (artificial kidneys, kidney machines and dialysers) Free — 90189040 Diathermic apparatus Free — 90189050 Transfusion apparatus Free — 90189060 Anaesthetic apparatus and instruments Free — 90189075 Apparatus for nerve stimulation Free — 90189084 Other Free — 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 Free — 90191090 Other Free — 90192000 Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus Free — 90200000 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 1,7 — 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 902110 Orthopaedic or fracture appliances 90211010 Orthopaedic appliances Free — 90211090 Splints and other fracture appliances Free — Artificial teeth and dental fittings 902121 Artificial teeth 90212110 Of plastics Free 100 p/st 90212190 Of other materials Free 100 p/st 90212900 Other Free — Other artificial parts of the body 90213100 Artificial joints Free — 902139 Other 90213910 Ocular prostheses Free — 90213990 Other Free — 90214000 Hearing aids, excluding parts and accessories Free p/st 90215000 Pacemakers for stimulating heart muscles, excluding parts and accessories Free p/st 902190 Other 90219010 Parts and accessories of hearing aids Free — 90219090 Other Free — 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 90221200 Computed tomography apparatus Free p/st 90221300 Other, for dental uses Free p/st 90221400 Other, for medical, surgical or veterinary uses Free p/st 90221900 For other uses Free 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 Free p/st 90222900 For other uses 2,1 p/st 90223000 X-ray tubes 2,1 p/st 90229000 Other, including parts and accessories 2,1 — 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 1,4 — 90230080 Other 1,4 — 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 Electronic 90241011 Universal or for tensile tests 3,2 — 90241013 For hardness tests 3,2 — 90241019 Other 3,2 — 90241090 Other 2,1 — 902480 Other machines and appliances Electronic 90248011 For testing textiles, paper or paperboard 3,2 — 90248019 Other 3,2 — 90248090 Other 2,1 — 90249000 Parts and accessories 2,1 — 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 90251120 Clinical or veterinary thermometers Free p/st 90251180 Other 2,8 p/st 902519 Other 90251920 Electronic 3,2 p/st 90251980 Other 2,1 p/st 902580 Other instruments 90258020 Barometers, not combined with other instruments 2,1 p/st Other 90258040 Electronic 3,2 — 90258080 Other 2,1 — 90259000 Parts and accessories 3,2 — 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 9014, 9015, 9028 or 9032 902610 For measuring or checking the flow or level of liquids Electronic 90261021 Flow meters Free p/st 90261029 Other Free p/st Other 90261081 Flow meters Free p/st 90261089 Other Free p/st 902620 For measuring or checking pressure 90262020 Electronic Free p/st Other 90262040 Spiral or metal diaphragm type pressure gauges Free p/st 90262080 Other Free p/st 902680 Other instruments or apparatus 90268020 Electronic Free — 90268080 Other Free — 90269000 Parts and accessories Free — 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 2,5 p/st 90271090 Other 2,5 p/st 90272000 Chromatographs and electrophoresis instruments Free — 90273000 Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR) Free — 90275000 Other instruments and apparatus using optical radiations (UV, visible, IR) Free — 902780 Other instruments and apparatus 90278005 Exposure meters 2,5 — Other Electronic 90278011 pH meters, rH meters and other apparatus for measuring conductivity Free — 90278013 Apparatus for performing measurements of the physical properties of semiconductor materials or of LCD substrates or associated insulating and conducting layers during the semiconductor wafer production process or the LCD production process Free — 90278017 Other Free — Other 90278091 Viscometers, porosimeters and expansion meters Free — 90278099 Other Free — 902790 Microtomes; parts and accessories 90279010 Microtomes 2,5 p/st Parts and accessories 90279050 Of apparatus of subheadings 9027 20 to 9027 80 Free — 90279080 Of microtomes or of gas or smoke analysis apparatus 2,5 — 9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor 90281000 Gas meters 2,1 p/st 90282000 Liquid meters 2,1 p/st 902830 Electricity meters For alternating current 90283011 For single-phase 2,1 p/st 90283019 For multiphase 2,1 p/st 90283090 Other 2,1 p/st 902890 Parts and accessories 90289010 For electricity meters 2,1 — 90289090 Other 2,1 — 9029 Revolution counters, production counters, taximeters, milometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes 90291000 Revolution counters, production counters, taximeters, milometers, pedometers and the like 1,9 — 902920 Speed indicators and tachometers; stroboscopes Speed indicators and tachometers 90292031 Speed indicators for vehicles 2,6 — 90292038 Other 2,6 — 90292090 Stroboscopes 2,6 — 90299000 Parts and accessories 2,2 — 9030 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations 90301000 Instruments and apparatus for measuring or detecting ionising radiations 4,2 — 903020 Oscilloscopes and oscillographs 90302010 Cathode ray 4,2 — 90302030 Other, with a recording device Free — Other 90302091 Electronic Free — 90302099 Other 2,1 — Other instruments and apparatus, for measuring or checking voltage, current, resistance or power 90303100 Multimeters, without a recording device 4,2 — 90303200 Multimeters, with a recording device Free — 903033 Other, without a recording device 90303310 Electronic 4,2 — Other 90303391 Voltmeters 2,1 — 90303399 Other 2,1 — 90303900 Other, with a recording device Free — 90304000 Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) Free — Other instruments and apparatus 90308200 For measuring or checking semiconductor wafers or devices Free — 90308400 Other, with a recording device Free — 903089 Other 90308930 Electronic Free — 90308990 Other 2,1 — 903090 Parts and accessories 90309020 For apparatus of subheading 9030 82 00 Free — 90309085 Other 2,5 — 9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors 90311000 Machines for balancing mechanical parts 2,8 — 90312000 Test benches 2,8 — Other optical instruments and appliances 90314100 For inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices Free — 903149 Other 90314910 Profile projectors 2,8 p/st 90314990 Other Free — 903180 Other instruments, appliances and machines Electronic For measuring or checking geometrical quantities 90318032 For inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices 2,8 — 90318034 Other 2,8 — 90318038 Other 4 — Other 90318091 For measuring or checking geometrical quantities 2,8 — 90318098 Other 4 — 903190 Parts and accessories 90319020 For apparatus of subheading 9031 41 00 or for optical instruments and appliances for measuring surface particulate contamination on semiconductor wafers of subheading 9031 49 90 Free — 90319030 For apparatus of subheading 9031 80 32 2,8 — 90319085 Other 2,8 — 9032 Automatic regulating or controlling instruments and apparatus 903210 Thermostats 90321020 Electronic 2,8 p/st Other 90321081 With electrical triggering device 2,1 p/st 90321089 Other 2,1 p/st 90322000 Manostats 2,8 p/st Other instruments and apparatus 90328100 Hydraulic or pneumatic 2,8 — 90328900 Other 2,8 — 90329000 Parts and accessories 2,8 — 90330000 Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90 3,7 — ### Division: Notes ## 1 This chapter does not cover: (a) articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 4016), of leather or of composition leather (heading 4205) or of textile material (heading 5911); (b) supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI); (c) refractory goods of heading 6903; ceramic wares for laboratory, chemical or other technical uses, of heading 6909; (d) glass mirrors, not optically worked, of heading 7009, or mirrors of base metal or of precious metal, not being optical elements (heading 8306 or Chapter 71); (e) goods of heading 7007, 7008, 7011, 7014, 7015 or 7017; (f) parts of general use, as defined in note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); (g) pumps incorporating measuring devices, of heading 8413; weight-operated counting and checking machinery, or separately presented weights for balances (heading 8423); lifting or handling machinery (headings 8425 to 8428); paper or paperboard cutting machines of all kinds (heading 8441); fittings for adjusting work or tools on machine tools, of heading 8466, including fittings with optical devices for reading the scale (for example, optical dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (heading 8470); valves and other appliances of heading 8481; machines and apparatus (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials) of heading 8486; (h) searchlights or spotlights of a kind used for cycles or motor vehicles (heading 8512); portable electric lamps of heading 8513; cinematographic sound recording, reproducing or re-recording apparatus (heading 8519); sound-heads (heading 8522); television cameras, digital cameras and video camera recorders (heading 8525); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading 8526); connectors for optical fibres, optical fibre bundles or cables (heading 8536); numerical control apparatus of heading 8537; sealed beam lamp units of heading 8539; optical fibre cables of heading 8544; (ij) searchlights or spotlights of heading 9405; (k) articles of Chapter 95; (l) capacity measures, which are to be classified according to their constituent material; or (m) spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading 3923 or Section XV). ## 2 Subject to note 1 above, parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules: (a) Parts and accessories which are goods included in any of the headings of this chapter or of Chapter 84, 85 or 91 (other than heading 8487, 8548 or 9033) are in all cases to be classified in their respective headings. (b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind. (c) All other parts and accessories are to be classified in heading 9033. ## 3 The provisions of notes 3 and 4 to Section XVI apply also to this chapter. ## 4 Heading 9005 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this chapter or Section XVI; such telescopic sights and telescopes are to be classified in heading 9013. ## 5 Measuring or checking optical instruments, appliances or machines which, but for this note, could be classified both in heading 9013 and in heading 9031 are to be classified in heading 9031. ## 6 For the purposes of heading 9021, the expression ‘orthopaedic appliances’ means appliances for: preventing or correcting bodily deformities; or supporting or holding parts of the body following an illness, operation or injury. Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic conditions, provided that they are either (1) made to measure or (2) mass-produced, presented singly and not in pairs and designed to fit either foot equally. ## 7 Heading 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, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value; and (b) automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value. ### Division: Additional note ## 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 11, 9024 10 13, 9024 10 19, 9024 80 11, 9024 80 19, 9025 19 20, 9025 80 40, 9026 10 21, 9026 10 29, 9026 20 20, 9026 80 20, 9027 10 10, 9027 80 11, 9027 80 13, 9027 80 17, 9030 20 91, 9030 33 10, 9030 89 30, 9031 80 32, 9031 80 34, 9031 80 38 and 9032 10 20, the expression ‘electronic’ means instruments and apparatus which incorporate one or more articles of heading 8540, 8541 or 8542 but for the purposes of the foregoing, no account shall be taken of articles of heading 8540, 8541 or 8542 which have solely the function of rectifying current or which are included in the power pack of instruments or apparatus. ## 91 CLOCKS AND WATCHES AND PARTS THEREOF CN code Description Conventional rate of duty (%) Supplementary unit 9101 Wristwatches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal Wristwatches, electrically operated, whether or not incorporating a stopwatch facility 91011100 With mechanical display only 4,5 MIN 0,3 € p/st MAX 0,8 € p/st p/st 91011900 Other 4,5 MIN 0,3 € p/st MAX 0,8 € p/st p/st Other wristwatches, whether or not incorporating a stopwatch facility 91012100 With automatic winding 4,5 MIN 0,3 € p/st MAX 0,8 € p/st p/st 91012900 Other 4,5 MIN 0,3 € p/st MAX 0,8 € p/st p/st Other 91019100 Electrically operated 4,5 MIN 0,3 € p/st MAX 0,8 € p/st p/st 91019900 Other 4,5 MIN 0,3 € p/st MAX 0,8 € p/st p/st 9102 Wristwatches, pocket-watches and other watches, including stopwatches, other than those of heading 9101 Wristwatches, electrically operated, whether or not incorporating a stopwatch facility 91021100 With mechanical display only 4,5 MIN 0,3 € p/st MAX 0,8 € p/st p/st 91021200 With opto-electronic display only 4,5 MIN 0,3 € p/st MAX 0,8 € p/st p/st 91021900 Other 4,5 MIN 0,3 € p/st MAX 0,8 € p/st p/st Other wristwatches, whether or not incorporating a stopwatch facility 91022100 With automatic winding 4,5 MIN 0,3 € p/st MAX 0,8 € p/st p/st 91022900 Other 4,5 MIN 0,3 € p/st MAX 0,8 € p/st p/st Other 91029100 Electrically operated 4,5 MIN 0,3 € p/st MAX 0,8 € p/st p/st 91029900 Other 4,5 MIN 0,3 € p/st MAX 0,8 € p/st p/st 9103 Clocks with watch movements, excluding clocks of heading 9104 91031000 Electrically operated 4,7 p/st 91039000 Other 4,7 p/st 91040000 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels 3,7 p/st 9105 Other clocks Alarm clocks 91051100 Electrically operated 4,7 p/st 91051900 Other 3,7 p/st Wall clocks 91052100 Electrically operated 4,7 p/st 91052900 Other 3,7 p/st Other 91059100 Electrically operated 4,7 p/st 91059900 Other 3,7 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 4,7 p/st 91069000 Other 4,7 p/st 91070000 Time switches, with clock or watch movement or with synchronous motor 4,7 p/st 9108 Watch movements, complete and assembled Electrically operated 91081100 With mechanical display only or with a device to which a mechanical display can be incorporated 4,7 p/st 91081200 With opto-electronic display only 4,7 p/st 91081900 Other 4,7 p/st 91082000 With automatic winding 5 MIN 0,17 € p/st p/st 91089000 Other 5 MIN 0,17 € p/st p/st 9109 Clock movements, complete and assembled 91091000 Electrically operated 4,7 p/st 91099000 Other 4,7 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 5 MIN 0,17 € p/st p/st 91101190 Other 4,7 p/st 91101200 Incomplete movements, assembled 3,7 — 91101900 Rough movements 4,7 — 91109000 Other 3,7 — 9111 Watch cases and parts thereof 91111000 Cases of precious metal or of metal clad with precious metal 0,5 € p/st MIN 2,7 MAX 4,6 p/st 91112000 Cases of base metal, whether or not gold- or silver-plated 0,5 € p/st MIN 2,7 MAX 4,6 p/st 91118000 Other cases 0,5 € p/st MIN 2,7 MAX 4,6 p/st 91119000 Parts 0,5 € 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 91122000 Cases 2,7 p/st 91129000 Parts 2,7 — 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 2,7 — 91131090 Of metal clad with precious metal 3,7 — 91132000 Of base metal, whether or not gold- or silver-plated 6 — 91139000 Other 6 — 9114 Other clock or watch parts 91141000 Springs, including hairsprings 3,7 — 91143000 Dials 2,7 — 91144000 Plates and bridges 2,7 — 91149000 Other 2,7 — ### 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 7113 or 7117, as the case may be); (c) parts of general use defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading 7115); clock or watch springs are, however, to be classified as clock or watch parts (heading 9114); (d) bearing balls (heading 7326 or 8482, as the case may be); (e) articles of heading 8412 constructed to work without an escapement; (f) ball bearings (heading 8482); or (g) articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85). ## 2 Heading 9101 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of headings 7101 to 7104. Watches with case of base metal inlaid with precious metal fall in heading 9102. ## 3 For the purposes of this chapter, the expression ‘watch movements’ means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or diameter. ## 4 Except as provided in note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this chapter. ## 92 MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES CN code Description Conventional rate of duty (%) Supplementary unit 9201 Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments 920110 Upright pianos 92011010 New 4 p/st 92011090 Used 4 p/st 92012000 Grand pianos 4 p/st 92019000 Other 4 — 9202 Other string musical instruments (for example, guitars, violins, harps) 920210 Played with a bow 92021010 Violins 3,2 p/st 92021090 Other 3,2 p/st 920290 Other 92029030 Guitars 3,2 p/st 92029080 Other 3,2 p/st 9203 9204 9205 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs 92051000 Brass-wind instruments 3,2 p/st 920590 Other 92059010 Accordions and similar instruments 3,7 p/st 92059030 Mouth organs 3,7 p/st 92059050 Keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds 3,2 — 92059090 Other 3,2 — 92060000 Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas) 3,2 — 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 3,2 p/st 92071030 Digital pianos 3,2 p/st 92071050 Synthesisers 3,2 p/st 92071080 Other 3,2 — 920790 Other 92079010 Guitars 3,7 p/st 92079090 Other 3,7 — 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 2,7 — 92089000 Other 3,2 — 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 92093000 Musical instrument strings 2,7 — Other 92099100 Parts and accessories for pianos 2,7 — 92099200 Parts and accessories for the musical instruments of heading 9202 2,7 — 92099400 Parts and accessories for the musical instruments of heading 9207 2,7 — 920999 Other 92099920 Parts and accessories for the musical instruments of heading 9205 2,7 — Other 92099940 Metronomes, tuning forks and pitch pipes 3,2 — 92099950 Mechanisms for musical boxes 1,7 — 92099970 Other 2,7 — ### 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 9503); (d) brushes for cleaning musical instruments (heading 9603); or (e) collectors' pieces or antiques (heading 9705 or 9706). ## 2 Bows and sticks and similar devices used in playing the musical instruments of headings 9202 or 9206 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments. Cards, discs and rolls of heading 9209 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument. ### Section XIX: ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF ## 93 ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF CN code Description Conventional rate of duty (%) Supplementary unit 9301 Military weapons, other than revolvers, pistols and the arms of heading 9307 93011000 Artillery weapons (for example, guns, howitzers and mortars) Free — 93012000 Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors Free — 93019000 Other Free — 93020000 Revolvers and pistols, other than those of heading 9303 or 9304 2,7 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 3,2 p/st 930320 Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles 93032010 Single-barrelled, smooth bore 3,2 p/st 93032095 Other 3,2 p/st 93033000 Other sporting, hunting or target-shooting rifles 3,2 p/st 93039000 Other 3,2 p/st 93040000 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307 3,2 — 9305 Parts and accessories of articles of headings 9301 to 9304 93051000 Of revolvers or pistols 3,2 — 93052000 Of shotguns or rifles of heading 9303 2,7 — Other 93059100 Of military weapons of heading 9301 Free — 93059900 Other 2,7 — 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 Shotgun cartridges and parts thereof; air gun pellets 93062100 Cartridges 2,7 1 000 p/st 93062900 Other 2,7 — 930630 Other cartridges and parts thereof 93063010 For revolvers and pistols of heading 9302 and for sub-machine-guns of heading 9301 2,7 — Other 93063030 For military weapons 1,7 — 93063090 Other 2,7 — 930690 Other 93069010 For military purposes 1,7 — 93069090 Other 2,7 — 93070000 Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor 1,7 — ### 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 8710); (d) telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90); (e) bows, arrows, fencing foils or toys (Chapter 95); or (f) collectors' pieces or antiques (heading 9705 or 9706). ## 2 In heading 9306, the reference to ‘parts thereof’ does not include radio or radar apparatus of heading 8526. ### 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 NAMEPLATES AND THE LIKE; PREFABRICATED BUILDINGS CN code Description Conventional rate of duty (%) Supplementary unit 9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof 94011000 Seats of a kind used for aircraft Free — 94012000 Seats of a kind used for motor vehicles 3,7 — 94013000 Swivel seats with variable height adjustment Free — 94014000 Seats other than garden seats or camping equipment, convertible into beds Free — Seats of cane, osier, bamboo or similar materials 94015100 Of bamboo or rattan 5,6 — 94015900 Other 5,6 — Other seats, with wooden frames 94016100 Upholstered Free — 94016900 Other Free — Other seats, with metal frames 94017100 Upholstered Free — 94017900 Other Free — 94018000 Other seats Free — 940190 Parts 94019010 Of seats of a kind used for aircraft 1,7 — Other 94019030 Of wood 2,7 — 94019080 Other 2,7 — 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 Free — 94029000 Other Free — 9403 Other furniture and parts thereof 940310 Metal furniture of a kind used in offices Not exceeding 80 cm in height 94031051 Desks Free — 94031058 Other Free — Exceeding 80 cm in height 94031091 Cupboards with doors, shutters or flaps Free — 94031093 Filing, card-index and other cabinets Free — 94031098 Other Free — 940320 Other metal furniture 94032020 Beds Free — 94032080 Other Free — 940330 Wooden furniture of a kind used in offices Not exceeding 80 cm in height 94033011 Desks Free — 94033019 Other Free — Exceeding 80 cm in height 94033091 Cupboards with doors, shutters or flaps; filing, card-index and other cabinets Free — 94033099 Other Free — 940340 Wooden furniture of a kind used in the kitchen 94034010 Fitted kitchen units 2,7 — 94034090 Other 2,7 — 94035000 Wooden furniture of a kind used in the bedroom Free — 940360 Other wooden furniture 94036010 Wooden furniture of a kind used in the dining room and the living room Free — 94036030 Wooden furniture of a kind used in shops Free — 94036090 Other wooden furniture Free — 94037000 Furniture of plastics Free — Furniture of other materials, including cane, osier, bamboo or similar materials 94038100 Of bamboo or rattan 5,6 — 94038900 Other 5,6 — 940390 Parts 94039010 Of metal 2,7 — 94039030 Of wood 2,7 — 94039090 Of other materials 2,7 — 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 3,7 — Mattresses 940421 Of cellular rubber or plastics, whether or not covered 94042110 Of rubber 3,7 — 94042190 Of plastics 3,7 — 940429 Of other materials 94042910 Spring interior 3,7 — 94042990 Other 3,7 — 94043000 Sleeping bags 3,7 p/st 940490 Other 94049010 Filled with feathers or down 3,7 — 94049090 Other 3,7 — 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates 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 Of plastics or of ceramic materials 94051021 Of plastics, of a kind used with filament lamps 4,7 — 94051040 Other 4,7 — 94051050 Of glass 3,7 — Of other materials 94051091 Of a kind used with filament lamps 2,7 — 94051098 Other 2,7 — 940520 Electric table, desk, bedside or floor-standing lamps Of plastics or of ceramic materials 94052011 Of plastics, of a kind used with filament lamps 4,7 — 94052040 Other 4,7 — 94052050 Of glass 3,7 — Of other materials 94052091 Of a kind used with filament lamps 2,7 — 94052099 Other 2,7 — 94053000 Lighting sets of a kind used for Christmas trees 3,7 — 940540 Other electric lamps and lighting fittings 94054010 Searchlights and spotlights 3,7 — Other Of plastics 94054031 Of a kind used with filament lamps 4,7 — 94054035 Of a kind used with tubular fluorescent lamps 4,7 — 94054039 Other 4,7 — Of other materials 94054091 Of a kind used with filament lamps 2,7 — 94054095 Of a kind used with tubular fluorescent lamps 2,7 — 94054099 Other 2,7 — 94055000 Non-electrical lamps and lighting fittings 2,7 — 940560 Illuminated signs, illuminated nameplates and the like 94056020 Of plastics 4,7 — 94056080 Of other materials 2,7 — Parts 940591 Of glass 94059110 Articles for electrical lighting fittings (excluding searchlights and spotlights) 5,7 — 94059190 Other 3,7 — 94059200 Of plastics 4,7 — 94059900 Other 2,7 — 940600 Prefabricated buildings 94060011 Mobile homes 2,7 — Other 94060020 Of wood 2,7 — Of iron or steel 94060031 Greenhouses 2,7 — 94060038 Other 2,7 — 94060080 Of other materials 2,7 — ### 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 7009; (c) articles of Chapter 71; (d) parts of general use as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 8303; (e) furniture specially designed as parts of refrigerating or freezing equipment of heading 8418; furniture specially designed for sewing machines (heading 8452); (f) lamps or lighting fittings of Chapter 85; (g) furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of heading 8519 or 8521 (heading 8522) or of headings 8525 to 8528 (heading 8529); (h) articles of heading 8714; (ij) dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons (heading 9018); (k) articles of Chapter 91 (for example, clocks and clock cases); or (l) toy furniture or toy lamps or lighting fittings (heading 9503), billiard tables or other furniture specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (heading 9505). ## 2 The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground. The following are, however, to be classified in the headings mentioned above, even if they are designed to be hung, to be fixed to the wall or to stand one on the other: (a) cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture; (b) seats and beds. ## 3 (A) In headings 9401 to 9403 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69. (B) Goods described in heading 9404, presented separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods. ## 4 For the purposes of heading 9406, the expression ‘prefabricated buildings’ means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings. ## 95 TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF CN code Description Conventional rate of duty (%) Supplementary unit 9501 9502 950300 Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kinds 95030010 Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages Free — Dolls representing only human beings and parts and accessories thereof 95030021 Dolls 4,7 — 95030029 Parts and accessories Free — 95030030 Electric trains, including tracks, signals and other accessories therefor; reduced-size (scale) model assembly kits Free — Other construction sets and constructional toys 95030035 Of plastics 4,7 — 95030039 Of other materials Free — Toys representing animals or non-human creatures 95030041 Stuffed 4,7 — 95030049 Other Free — 95030055 Toy musical instruments and apparatus Free — Puzzles 95030061 Of wood Free — 95030069 Other 4,7 — 95030070 Other toys, put up in sets or outfits 4,7 — Other toys and models, incorporating a motor 95030075 Of plastics 4,7 — 95030079 Of other materials Free — Other 95030081 Toy weapons Free — 95030085 Die-cast miniature models of metal 4,7 — Other 95030095 Of plastics 4,7 — 95030099 Other Free — 9504 Video game consoles and machines, articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment 95042000 Articles and accessories for billiards of all kinds Free — 950430 Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment 95043010 Games with screen Free p/st 95043020 Other games Free p/st 95043090 Parts Free — 95044000 Playing cards 2,7 — 95045000 Video game consoles and machines, other than those of subheading 9504 30 Free — 950490 Other 95049010 Electric car racing sets, having the character of competitive games Free — 95049080 Other Free — 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes 950510 Articles for Christmas festivities 95051010 Of glass Free — 95051090 Of other materials 2,7 — 95059000 Other 2,7 — 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 3,7 pa Downhill skis 95061121 Monoskis and snowboards 3,7 p/st 95061129 Other 3,7 pa 95061180 Other skis 3,7 pa 95061200 Ski-fastenings (ski-bindings) 3,7 — 95061900 Other 2,7 — Water-skis, surf-bοards, sailboards and other water-sport equipment 95062100 Sailboards 2,7 — 95062900 Other 2,7 — Golf clubs and other golf equipment 95063100 Clubs, complete 2,7 p/st 95063200 Balls 2,7 p/st 950639 Other 95063910 Parts of golf clubs 2,7 — 95063990 Other 2,7 — 95064000 Articles and equipment for table tennis 2,7 — Tennis, badminton or similar rackets, whether or not strung 95065100 Lawn-tennis rackets, whether or not strung 4,7 — 95065900 Other 2,7 — Balls, other than golf balls and table-tennis balls 95066100 Lawn-tennis balls 2,7 — 95066200 Inflatable 2,7 — 950669 Other 95066910 Cricket and polo balls Free — 95066990 Other 2,7 — 950670 Ice skates and roller skates, including skating boots with skates attached 95067010 Ice skates Free pa 95067030 Roller skates 2,7 pa 95067090 Parts and accessories 2,7 — Other 950691 Articles and equipment for general physical exercise, gymnastics or athletics 95069110 Exercising apparatus with adjustable resistance mechanisms 2,7 — 95069190 Other 2,7 — 950699 Other 95069910 Cricket and polo equipment, other than balls Free — 95069990 Other 2,7 — 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 9208 or 9705) and similar hunting or shooting requisites 95071000 Fishing rods 3,7 — 950720 Fish-hooks, whether or not snelled 95072010 Fish-hooks, not snelled 1,7 — 95072090 Other 3,7 — 95073000 Fishing reels 3,7 — 95079000 Other 3,7 — 9508 Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses and travelling menageries; travelling theatres 95081000 Travelling circuses and travelling menageries 1,7 — 95089000 Other 1,7 — ### Division: Notes ## 1 This chapter does not cover: (a) candles (heading 3406); (b) fireworks or other pyrotechnic articles of heading 3604; (c) yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading 4206 or Section XI; (d) sports bags or other containers of heading 4202, 4303 or 4304; (e) sports clothing or fancy dress, of textiles, of Chapter 61 or 62; (f) textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63; (g) sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65; (h) walking sticks, whips, riding-crops or the like (heading 6602), or parts thereof (heading 6603); (ij) unmounted glass eyes for dolls or other toys, of heading 7018; (k) parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (l) bells, gongs or the like of heading 8306; (m) pumps for liquids (heading 8413), filtering or purifying machinery and apparatus for liquids or gases (heading 8421), electric motors (heading 8501), electric transformers (heading 8504), discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded (heading 8523), radio remote-control apparatus (heading 8526) or cordless infrared remote-control devices (heading 8543); (n) sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII; (o) children's bicycles (heading 8712); (p) sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood); (q) spectacles, goggles or the like, for sports or outdoor games (heading 9004); (r) decoy calls or whistles (heading 9208); (s) arms or other articles of Chapter 93; (t) electric garlands of all kinds (heading 9405); (u) racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material); or (v) tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material). ## 2 This chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents. ## 3 Subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles. ## 4 Subject to the provisions of note 1 above, heading 9503 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3(b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys. ## 5 Heading 9503 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, for example, ‘pet toys’ (classification in their own appropriate heading). ### Division: Subheading note ## 1 Subheading 9504 50 covers: (a) video game consoles from which the image is reproduced on a television receiver, a monitor or other external screen or surface; or (b) video game machines having a self-contained video screen, whether or not portable. This subheading does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of payment (subheading 9504 30). ## 96 MISCELLANEOUS MANUFACTURED ARTICLES CN code Description Conventional rate of duty (%) Supplementary unit 9601 Worked ivory, bone, tortoiseshell, 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 2,7 — 96019000 Other Free — 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 3503) and articles of unhardened gelatin 2,2 — 9603 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) 96031000 Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles 3,7 p/st Toothbrushes, shaving brushes, hairbrushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances 96032100 Toothbrushes, including dental-plate brushes 3,7 p/st 960329 Other 96032930 Hair brushes 3,7 p/st 96032980 Other 3,7 — 960330 Artists' brushes, writing brushes and similar brushes for the application of cosmetics 96033010 Artists' and writing brushes 3,7 p/st 96033090 Brushes for the application of cosmetics 3,7 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 3,7 p/st 96034090 Paint pads and rollers 3,7 p/st 96035000 Other brushes constituting parts of machines, appliances or vehicles 2,7 — 960390 Other 96039010 Hand-operated mechanical floor sweepers, not motorised 2,7 p/st Other 96039091 Road-sweeping brushes; household type brooms and brushes, including shoe brushes and clothes brushes; brushes for grooming animals 3,7 — 96039099 Other 3,7 — 96040000 Hand sieves and hand riddles 3,7 — 96050000 Travel sets for personal toilet, sewing or shoe or clothes cleaning 3,7 — 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 3,7 — Buttons 96062100 Of plastics, not covered with textile material 3,7 — 96062200 Of base metal, not covered with textile material 3,7 — 96062900 Other 3,7 — 96063000 Button moulds and other parts of buttons; button blanks 2,7 — 9607 Slide fasteners and parts thereof Slide fasteners 96071100 Fitted with chain scoops of base metal 6,7 m 96071900 Other 7,7 m 960720 Parts 96072010 Of base metal, including narrow strips mounted with chain scoops of base metal 6,7 — 96072090 Other 7,7 — 9608 Ballpoint 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 9609 960810 Ballpoint pens 96081010 With liquid ink (rolling ball pens) 3,7 p/st Other 96081092 With replaceable refill 3,7 p/st 96081099 Other 3,7 p/st 96082000 Felt-tipped and other porous-tipped pens and markers 3,7 p/st 96083000 Fountain pens, stylograph pens and other pens 3,7 p/st 96084000 Propelling or sliding pencils 3,7 p/st 96085000 Sets of articles from two or more of the foregoing subheadings 3,7 — 96086000 Refills for ballpoint pens, comprising the ball point and ink-reservoir 2,7 p/st Other 96089100 Pen nibs and nib points 2,7 — 96089900 Other 2,7 — 9609 Pencils (other than pencils of heading 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 2,7 — 96091090 Other 2,7 — 96092000 Pencil leads, black or coloured 2,7 — 960990 Other 96099010 Pastels and drawing charcoals 2,7 — 96099090 Other 1,7 — 96100000 Slates and boards, with writing or drawing surfaces, whether or not framed 2,7 — 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 2,7 — 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 2,7 — 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 Free — 96121080 Other 2,7 — 96122000 Ink-pads 2,7 — 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 2,7 p/st 96132000 Pocket lighters, gas fuelled, refillable 2,7 p/st 96138000 Other lighters 2,7 — 96139000 Parts 2,7 — 961400 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof 96140010 Roughly shaped blocks of wood or root, for the manufacture of pipes Free — 96140090 Other 2,7 — 9615 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof Combs, hair-slides and the like 96151100 Of hard rubber or plastics 2,7 — 96151900 Other 2,7 — 96159000 Other 2,7 — 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 2,7 — 96161090 Mounts and heads 2,7 — 96162000 Powder-puffs and pads for the application of cosmetics or toilet preparations 2,7 — 96170000 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 6,7 — 96180000 Tailors' dummies and other lay figures; automata and other animated displays used for shop window dressing 1,7 — 961900 Sanitary towels (pads) and tampons, napkins and napkin liners for babies, and similar articles, of any material Of paper pulp, paper, cellulose wadding or webs of cellulose fibres Sanitary towels (pads), tampons and similar articles 96190011 Sanitary towels (pads) Free — 96190013 Tampons Free — 96190019 Other Free — Napkins and napkin liners for babies, and similar articles 96190021 Napkins and napkin liners for babies Free — 96190029 Other (for example, incontinence care articles) Free — Of wadding of textile materials 96190031 Of man-made fibres 5 — 96190039 Other 3,8 — Of other textile materials Sanitary towels (pads), tampons and similar articles 96190041 Knitted or crocheted 12 — 96190049 Other 6,3 — Napkins and napkin liners for babies, and similar articles 96190051 Knitted or crocheted 12 — 96190059 Other 10,5 — 96190090 Of other materials 6,5 — ### 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 7117); (d) parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (e) cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; heading 9601 or 9602 applies, however, to separately presented handles or other parts of such articles; (f) articles of Chapter 90 (for example, spectacle frames (heading 9003), mathematical drawing pens (heading 9017), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading 9018)); (g) articles of Chapter 91 (for example, clock or watch cases); (h) musical instruments or parts or accessories thereof (Chapter 92); (ij) articles of Chapter 93 (arms and parts thereof); (k) articles of Chapter 94 (for example, furniture, lamps and lighting fittings); (l) articles of Chapter 95 (toys, games, sports requisites); or (m) works of art, collectors' pieces or antiques (Chapter 97). ## 2 In heading 9602, the expression ‘vegetable or mineral carving material’ means: (a) hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom); (b) amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet. ## 3 In heading 9603, the expression ‘prepared knots and tufts for broom or brush making’ applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation. ## 4 Articles of this chapter, other than those of headings 9601 to 9606 or 9615, remain classified in the chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, headings 9601 to 9606 and 9615 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents. ### Section XXI: WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES ## 97 WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES CN code Description Conventional rate of duty (%) Supplementary unit 9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques 97011000 Paintings, drawings and pastels Free — 97019000 Other Free — 97020000 Original engravings, prints and lithographs Free — 97030000 Original sculptures and statuary, in any material Free — 97040000 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 Free — 97050000 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest Free — 97060000 Antiques of an age exceeding 100 years Free — ### Division: Notes ## 1 This chapter does not cover: (a) unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 4907; (b) theatrical scenery, studio backcloths or the like, of painted canvas (heading 5907) except if they may be classified in heading 9706; or (c) pearls, natural or cultured, or precious or semi-precious stones (headings 7101 to 7103). ## 2 For the purposes of heading 9702, the expression ‘original engravings, prints and lithographs’ means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process. ## 3 Heading 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists. ## 4 (A) Subject to notes 1 to 3 above, articles of this chapter are to be classified in this chapter and not in any other chapter of the nomenclature. (B) Heading 9706 does not apply to articles of the preceding headings of this chapter. ## 5 Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles. Frames which are not of a kind or of a value normal to the articles referred to in this note are to be classified separately. ## 98 COMPLETE INDUSTRIAL PLANT CN code Description Component parts of complete industrial plant in the framework of external trade (Commission Regulation (EU) No 113/2010 of 9 February 2010) and intra-EU trade (Commission Regulation (EC) No 1982/2004 of 18 November 2004): 9880 XX 00 The commodity code shall be composed as follows: the first four digits shall be 9880, the fifth and the sixth digit shall correspond to the Combined Nomenclature chapter to which the goods of the component part belong, the seventh and the eighth digit shall be 0. ### Division: Note ## Commission Regulations (EU) No 113/2010 οf 9 February 2010 and (EC) No 1982/2004 of 18 November 2004 allow the Member States to use a simplified declaration procedure for recording exports and arrivals or dispatches of complete industrial plant in the external and intra-EU trade statistics of the Union. National instructions define the criteria and procedures for this simplification, in the case where the Member State applies the simplification possibility (see the list of competent departments, below). Member State Name and address of the competent department Belgium Institut des comptes nationaux p/a Banque nationale de Belgique Boulevard de Berlaimont 14 1000 Bruxelles Instituut voor de Nationale Rekeningen p/a Nationale Bank van België de Berlaimontlaan 14 1000 Brussel Bulgaria Национална агенция за приходите бул. Дондуков № 52 гр. София, 1000 Czech Republic Český statistický úřad Na padesátém 3268/81 100 82 Praha 10 – Strašnice Denmark SKAT København Told Sluseholmen 8 B 2450 København SV Germany Statistisches Bundesamt Gruppe G3 — Außenhandel 65180 Wiesbaden Estonia Maksu-ja Tolliamet Narva mnt 9j 15176 Tallinn Statistikaamet Väliskaubandusstatistika talitus Endla 15 15174 Tallinn Greece Εθνική Στατιστική Υπηρεσία της Ελλάδας Πειραιώς 46 & Επονιτών 18510 Πειραιάς Spain Departamento de Aduanas e Impuestos Especiales Avda. Llano Castellano, 17 28071 Madrid France Direction générale des douanes et droits indirects Bureau E/3 (ensembles industriels extracommunautaires) Département des statistiques et des études économiques (ensembles industriels intracommunautaires) 11, rue des Deux Communes 93558 Montreuil Cedex Italy Agenzia delle Dogane Direzione Centrale Gestione Tributi e Rapporto con gli Utenti Ufficio per la tariffa doganale, per i dazi e per i regimi dei prodotti agricoli Via Mario Carucci, 71 00143 Roma Istituto Nazionale di Statistica Servizio Commercio con l'Estero Via Cesare Balbo 16 00184 Roma Ireland Central Statistics Office Ardee Rd. Rathmines Dublin 6 Office of the Revenue Commissioners Dublin Castle Dublin 2 Cyprus Τμήμα Τελωνείων Υπουργείο Οικονομικών Γωνία Μιχαήλ Καραολή Kαι Γρηγόρη Αυξεντίου 1096, Λευκωσία Υπηρεσία Φόρου Προστιθέμενης Αξίας Τμήμα Τελωνείων Υπουργείο Οικονομικών Γωνία Μιχαήλ Καραολή Kαι Γρ. Αυξεντίου 1471, Λευκωσία Latvia Latvijas Republikas Centrālā statistikas pārvalde, Lāčplēša ielā 1, Rīga, LV-1301 Latvijas Republikas Valsts ieņēmumu dienesta Galvenā muitas pārvalde, Kr.Valdemāra ielā 1a, Rīga, LV-1841 Lithuania Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos A.Jakšto g.1/25 LT-01105 Vilnius Luxembourg Service Central de la Statistique et des Études Économiques Centre administratif Pierre Werner 13, rue Erasme 1468 Luxembourg-Kirchberg Hungary Központi Statisztikai Hivatal Külkereskedelem-statisztikai Főosztály 1024, Budapest, Petrezselyem u. 7-9. Malta Uffiċċju Nazzjonali ta' I-Istatistika Lascaris. II-Belt. CMR 02 Netherlands De inspecteur in wiens ambtsgebied belanghebbende woont of is gevestigd Austria Zollamt des Bundeslandes, in dem der Anmeldepflichtige seinen Sitz oder Wohnsitz hat or Bundesanstalt Statistik Austria Guglgasse 13 1110 Wien Poland Właściwy dyrektor izby celnej Portugal Direcção-Geral das Alfândegas e dos Impostos Especiais sobre o Consumo Direcção de Serviços de Tributação Aduaneira Rua Terreiro do Trigo, Edificio da Alfândega, 1.o andar 1149-060 Lisboa Instituto Nacional de Estatística DEE/CII - Departamento de Estatísticas Económicas Serviço de Estatísticas do Comércio Internacional e Produção Industrial Av. António José de Almeida 1000-043 Lisboa Romania Institutul National de Statistica Bd. Libertatii 16 Bucuresti Sector 5 Slovenia Ministrstvo za finance Carinska uprava Republike Slovenije Generalni carinski urad Šmartinska 55 SI-1523 Ljubljana (za izvoz blaga) Statistični urad Republike Slovenije Vožarski pot 12 SI-1000 Ljubljana (za odpreme in prejeme blaga) Slovakia Štatistický úrad SR Odbor štatistiky zahraničného obchodu Miletičova 3 824 67 Bratislava 26 Colné riaditel'stvo SR Mierová 23 815 11 Bratislava Finland Tullihallitus PL 512 FI-00101 Helsinki Tullstyrelsen PB 512 FI-00101 Helsingfors Sweden Tullverket Box 12854 SE-11298 Stockholm Statistiska centralbyrån Box 24300 SE-10451 Stockholm United Kingdom Head of Compilation: Operations Statistics and Analysis of Trade Unit HM Revenue and Customs 3rd floor, Alexander House 21 Victoria Avenue Southend-on-Sea SS99 1AA ### Chapter 99: SPECIAL COMBINED NOMENCLATURE CODES ## Sub-chapter I CN code Description Note ### Division: Additional notes ## 1 The provisions of this sub-chapter apply only to the movement of goods to which it refers. Such goods are to be declared in the relevant subheading, if the conditions and requirements thereof and of any applicable regulations are met. The description of such goods must be sufficiently precise, to enable them to be identified. Member States may, however, choose not to apply the provisions of this sub-chapter, in so far as import duties or other charges are at stake. ## 2 The provisions of this sub-chapter do not apply to the trading of goods between Member States. ## 3 Imported and exported goods as provided for in Regulation (EC) No 1186/2009 that have been refused the benefit of the relief of import or export duties are excluded from this sub-chapter. Movements containing goods which are subject to any prohibition or restriction are also excluded from this sub-chapter. ## Sub-chapter II Statistical codes for certain specific movements of goods CN code Description 9930 Goods delivered to vessels and aircraft 99302400 Goods of CN Chapters 1 to 24 99302700 Goods of CN Chapter 27 99309900 Goods classified elsewhere 9931 Goods delivered for the crew of the offshore installation or for the operation of the engines, machines and other equipment of the offshore installation 99312400 Goods of CN Chapters 1 to 24 99312700 Goods of CN Chapter 27 99319900 Goods classified elsewhere 99500000 Code used only in trading of goods between Member States for individual transactions whose value is less than € 200 and for reporting residual products in some cases ### Division: Additional notes ## 1 Commission Regulation (EU) No 113/2010 οf 9 February 2010 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards trade coverage, definition of the data, compilation of statistics on trade by business characteristics and by invoicing currency, and specific goods or movements and Commission Regulation (EC) No 1982/2004 of 18 November 2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States and repealing Commission Regulations (EC) No 1901/2000 and (EEC) No 3590/92 allow the Member States to use a simplified coding system for some goods in the extra-EU and intra-EU trade statistics. ## 2 The codes set out in this sub-chapter are subject to the conditions laid down in Regulation (EU) No 113/2010 and Regulation (EC) No 1982/2004. ### Part THREE: TARIFF ANNEXES --- Source: https://www.legislation.gov.uk/eur/2011/1006 (the official version) Page: https://openlegislation.uk/eu-regulation-2011-1006 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.