CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) ACT.

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LAWS OF THE FEDERATION OF NIGERIA  

CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) ACT.

ARRANGEMENT OF SECTIONS

PART I- Customs duties of goods imported into or exported from Nigeria

  1. General rules for the interpretation of the Harmonized Systems.
  2. Classification of goods imported
  3. Charge of import duty.
  4. Partial exemption of fish from import duty
  5. Concession for utilization of Nigerian gas.
  6. Levy on imported sugar
  7. Customs duty rate on raw materials for the manufacture of essential drugs
  8. Exemptions from import duty.
  9. Goods prohibited from being imported
  10. Restriction on importation of arms and ammunitions.
  11. Goods absolutely prohibited for exportation.
  12. Restriction on modification of duty imposed on goods, etc.
  13. Powers to impose, vary or remove any import duty and to amend the Schedules.
  14. Effect of enactment reducing or removing duty.
  15. Excess duty to be paid.
  16. Effect of increase of duty or reduction.
  17. Duty on goods imported in containers.
  18. Importation of prohibited goods.
  19. Columns that may or may not form part of the Act.

PART II – General rules for the interpretation of the Harmonized System.

  1. Classification

PART III – Excise, Tariff, etc.

  1. Goods liable to excise duty.

Part IV – Citation, repeals and interpretation

 

THE Federal Government hereby decrees as follows:-

 

CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) ACT.

An Act to provide for the imposition of ad valorem customs and excise duties payable on goods imported and manufactured in Nigeria based on harmonized system of custom tariff.

[1995 No. 4]

[1st March, 1995]                                       [Commencement]

 

PART I – Customs duties of goods imported into or exported from Nigeria.

  1. General rules for the interpretation of the Harmonized System.

The classification of goods according to various Schedules to this Act shall be in accordance with the General Rules for the interpretation of the Harmonized System set out in Part II of this Act.

  1. Classification of goods imported Goods imported into Nigeria shall, for customs purposes, be in accordance with the form of customs tariff set out in the First Schedule to this Act.

[First Schedule]

  1. Charge of import duty.

Where in any heading or in any Harmonized System Code, (in this Act referred to as the H.S. Code) of the First Schedule to this Act, a rate of duty payable shall be the amount of the rate shown in the Customs Duty Rate for the year or years in which the goods concerned are imported into Nigeria, and on the importation into Nigeria of goods classified in that heading or H. S. Code there shall, subject to the provision of section 4 of this Act, be charged an import duty at the rate shown in the Customs Duty Rate column.

  1. Partial exemption of fish from import duty

In Chapter 3 of the First Schedule to this Act, the rates of import duty specified in the Customs Duty Rate Column H.S. Code 0304.9000 and H.S. Code 0306.1100 to 0307.9900 shall not apply to fish-

  1. caught, processed and landed; or
  2. processed and landed aboard vessels flying the Nigerian flag and owned by Nigerian citizens or companies.

4A.    Any machinery, equipment or spare part imported into Nigeria by an industrial establishment, engaged in the exploration, processing or power generation through the utilisation of Nigerian gas, for its operation, shall be exempted from the customs duties setout in Schedule 1 to this Act .

  1. Concession for utilization of Nigerian gas

Any machinery, equipment or spare part imported into Nigeria by an industrial establishment engaged in the exploration, processing or power generation through the utilization of Nigerian gas, for its operation, shall be exempted from the customs duties set out in the First Schedule to this Act.

  1. Levy on imported sugar

In addition to the customs duty and other approved charges, a five per cent levy on the C.I.F value is hereby imposed on imported sugar.

  1. Customs duty rate on raw materials for the manufacture of essential drugs

The importation of raw materials for the manufacture of drugs by bona fide drug manufacturers shall attract a ten per cent customs duty rate.

  1. Exemption from import duty

Goods specified in the Second Schedule of this Act imported into Nigeria shall, subject to such conditions as are set out therein, be exempted from the duties set out in the Custom Duty Rate Column of the First Schedule to this Act.

  1. Goods prohibited from being imported

Goods specified in the Third and Fourth Schedules to this Act shall be prohibited from being imported into Nigeria.

[First Schedule]

  1. Restriction on importation of arms and ammunitions

The goods classified in the first Schedule to this Act as arms and ammunitions, except for arms and ammunitions imported by the Armed Forces of Nigeria and the Nigeria Police Force under the Second Schedule to this Act, shall only be imported into Nigeria by licence issued by the appropriate authorities.

  1. Goods absolutely prohibited for exportation

The goods specified in the Sixth Schedule to this Act shall remain in force for seven years with respect thereto from the date of commencement of this Act.

  1. Restriction on modification of duty imposed on goods, etc.

The duties imposed on goods specified in the First Schedule to this Act shall remain in force for seven years with respect thereto from the date of commencement of this Act.

  1. Power to impose, vary or remove any import duty and to amend the Schedules.

(1).    Notwithstanding the provisions of section 12 of this Act, the President may, on the recommendation of the Tariff Review Board, by order –

  1. a) impose, vary or remove any import or excise duty
  2. b) add to or vary any of the Schedules;
  3. c) delete the whole or any part of any of the Schedules;
  4. d) substitute a new Schedule or Schedules thereto.

(2).    Without prejudice to the generality of section 12 (1) (a) of the Interpretation Act (which allows different provisions to be made for different circumstances) an order made under this section may differentiate between the goods of different countries for the purpose of implementing the provisions of any agreement between the Government of the Federal Republic of Nigeria and any other government or any international organization or authority.

(3).    An order made under subsection (1) of this section shall have effect from the date of its publication in the Gazette

  1. Effect of enactment reducing or removing duty.

(1).    Where this or any other enactment has the effect of reducing or removing the duty on any goods, any person by whom any such goods are entered shall, where the minister so directs

  1. in the case of a reduced duty, pay the reduced duty thereon and in addition thereto shall pay to the Nigerian Customs Service an amount equal to the difference between the duty payable immediately before the coming into force of such enactment and the reduced duty payable thereunder; or
  2. give security to the Nigerian Customs Service by bond or otherwise for the amount;
  3. in the case of a removed duty
  4. pay to the Nigerian Customs Service, an amount equal to the duty payable immediately before the coming into force of such enactment; or
  5. give security to the Nigerian Customs Service by bond or otherwise for such amount.

(2).    All payments made under subsection (1) of this section shall, without prejudice to the provisions of section (1) of this Act, be brought to account as duties of customs.

  1. Excess duty to be repaid

(1)     If the amount paid as duty on any goods under any provision of this Act or any other enactment, together with any additional amount paid under section 14 (1) of this Act, exceeds the duty payable on such goods immediately after the expiration of such provision, the balance shall, on application, be repaid by the Nigeria Customs Service to the person who paid such amount.

(2)     Subject to the provisions of section 14 (2) of this Act, any bond or other security given by any person under section 14 (1) of this Act shall, on the expiration of the enactment concerned, be cancelled.

  1. Effect of increase of duty or reduction

(1)     Where, in accordance with the provisions of this Act or any enactment, any new customs import duty is imposed or any customs duty is increased and any goods in respect of which the duty is payable are delivered on or after the day on which the new increased duly takes effect in pursuance of a contract made before that day, the seller of the goods may, in the absence of any agreement to the contrary, recover, as an addition to the contract price, a sum equal to any amount paid to him in respect of the goods on account of the new duty or the increase of duty, as the case may be.

(2)     Where, in accordance with the provisions of this Act or any other enactment, any customs import duty is reduced and any goods affected by the duty are delivered on or after the day on which the reduction in the duty takes effect or the duty ceases in pursuance of a contract made before that day, the purchaser of the goods, in the absence of any agreement to the contrary may, if the seller of the goods has had in respect of those goods the benefit of the reduction or removal of the duty, deduct from the contract price a sum equal to the amount of the reduction of the duty or the amount of the duty, as the case may be.

(3)     Where the contract price has been or is to be adjusted in accordance with this section and any repayment is made to the seller under section 15 of this Act, the seller shall allow the benefit of such payment to the buyer.

  1. Duty on goods imported in containers

If any goods chargeable with duty according to the weight or quantity thereof are imported in any container intended for sale, or of a kind usually sold with goods when they are sold retail, and if such container is marked or labeled as containing, or commonly sold as containing or is commonly reputed to contain, a specific weight or quantity of such goods, then such container shall be deemed to contain not less than such specific weight or quantity.

  1. Importation of prohibited goods

If for any reason whatsoever the Federal Government approves the importation of any item under the Third Schedule to this Act the beneficiary shall pay the customs duty as prescribed in the First Schedule to this Act or the duty specified in the letter of approval in addition to such other approved charges, provided the approval was obtained prior to the importation.

  1. Columns that may or may not form part of Act

In the First, Third and Fifth Schedules to this Act., the following columns shall form part of this Act-

  1. Heading number;
  2. H.S Code;
  3. Tariff description;
  4. Customs Duty Rate;

Provided that the following statistical particulars may also be published in Schedules 1, 3 and 5 for the purpose of correlating the import and export list code numbers with the nomenclature heading

  1. statistical description;
  2. unit of quantity but shall not form part of this Act.

PART II

General rules for the interpretation of the Harmonized System

  1. Classification of goods

Classification of goods in the nomenclature shall be governed by the following principles-

(1)     The titles of sections, chapters and sub—chapters are provided for ease of reference only for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions-

(2) a.           Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article.

It shall also be taken to include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), presented, unassembled or disassembled.

  1. 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 substance. 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 referred to heading 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, these 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

  1. 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.
  2. when goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading, which occur 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.-

  1. camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specifically shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally soled therewith. This rule does not, however, apply to containers which gives the whole its essential character.
  2. Subject to the provisions of rule 5 (a) above, packaging materials and packing containers presented with the goods therein, shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision does not apply when such packing materials or packing containers are clearly suitable for repetitive use.

(6).    For legal purposes, the classification of goods in the sub-headings of a heading shall be determined according to the terms of those sub-headings and any related subheading notes and, mutates mutandis, to the above rules, on the understanding that only sub-headings at the same level are comparable. For the purpose of this rule, the relative section and chapter notes also apply, unless the context otherwise requires.

PART III

Excise Tariff, etc

  1. Goods liable to excise duty

(1)     Goods manufactured in Nigeria and specified in the Fifth Schedule to this Act shall be charged with duties of excise at the rates specified under the Duty Column in the said Schedule.

PART IV

Citation, repeals and interpretation

  1. Citation, repeals and interpretation
  2. This Act may be cited as the Customs, Excise Tariff, etc (Consolidation) Act.
  3. The Customs, Excise Tariff, etc. (Consolidation) Act is hereby repealed.
  4. “Minister” means the Minister charged with responsibility for matter relating to finance.
  5. “Tariff Review Board” means the Board charged with the responsibility for the review of customs and excise tariff, etc. in this Act.

 

CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) Act No. 4

SCHEDULE 1

TABLE OF CONTENTS

SECTION 1

LIVE ANIMALS; ANIMAL PRODUCTS

Section Note

  1. Live animals.
  2. Meat and edible meat offal.
  3. Fish and crustaceans, molluscs and other aquatic invertebrates.
  4. Dairy produces; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included.
  5. Products of animal origin, not elsewhere specified or included.

SECTION II

VEGETABLE PRODUCTS

Section Note

  1. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage .
  2. Edible vegetables and certain root and tubers.
  3. Edible fruit and nuts; peel of citrus fruit or melons.
  4. Coffee, tea, mate and spices.
  5. Cereals.
  6. Products of the milling industry; malt; starches; inulin; wheat gluten.
  7. Oil seeds and oleaginous fruit; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straws and fodder.
  8. Lac; gums, resins and other vegetable saps and extract .
  9. Vegetables plaiting materials; vegetable products not elsewhere specified or included.

SECTION III

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

ANIMAL OR VEGETABLE WAXES

  1. Animal or vegetable fats and oil and their cleavage products; prepared edible fats; animal or vegetable waxes .

SECTION IV

PREPARED FOODSTUFFS; BEVERAGE, SPIRITS AND VINEGAR; TOBACCOAND MANUFACTURE TOBACCO SUBSTITUTES

Section Note

  1. Preparations of meat, of fish or of crustaceans , molluscs or other aquatic invertebrates .
  2. Sugars and Sugar confectionery.
  3. Cocoa and cocoa preparations.
  4. Preparations of cereals, flour, starch or milk; pastrycooks’ products.
  5. Preparations of vegetables, fruit, nuts or other parts of plants
  6. Miscellaneous edible preparations.
  7. Beverages, spirits and vinegar.
  8. Residues and waste from the food industries; prepared animal fodder.
  9. Tobacco and manufactured tobacco substitutes.

SECTION V

MINERAL PRODUCTS

  1. Salt; sulphur; earths and stone; plastering materials, lime and cement.
  2. Ores, slag and ash.
  3. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.

SECTION VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Section Note

  1. Inorganic chemicals; organic or inorganic compounds of precious metals, of rareearth metals, of radioactive elements or of isotopes.
  2. Organic chemicals.
  3. Pharmaceutical products.
  4. Fertilisers.
  5. Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks.
  6. Essential oils and resinoids; perfumery, cosmetic or toilet preparations.
  7. Soap, organic surface-active agents, washing preparations, lubricating preparation, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster.
  8. Albuminoidal substances; modified starches; glues; enzymes.
  9. Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.
  10. Photographic or cinematographic goods.
  11. Miscellaneous chemical products.

SECTION VII

PLASTICS AND ARTICLES THEREOF;

RUBBER AND ARTICLES THEREOF

Section Notes

  1. Plastics and articles thereof.
  2. Rubber and articles thereof.

SECTION VIII

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AN HARNESS; TRAVEL GOODS

HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

  1. Raw hides and skins (other than furskins) and leather.
  2. Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut).
  3. Furskins and artificial fur; manufactures thereof.

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

  1. Wood and articles of wood; wood charcoal
  2. Cork and articles of cork.
  3. Manufactures of straw, of esparto or of other plaiting materials; basket ware and wickerwork.

SECTION X

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

  1. Pulp of wood or of other fibrous cellulosic material; recovered (waste an scrap) paper or paperboard.
  2. Paper and paperboard; articles of paper pulp, of paper or of paperboard.
  3. Printed books, newspaper, pictures and other products of the printing industry; manuscripts, typescripts and plans.

SECTION XI

TEXTILES AND TEXTILE ARTICLES

Section Note

  1. Silk.
  2. Wool, fine or coarse animal hair; horsehair yarn and woven fabric.
  3. Cotton.
  4. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.
  5. Man-made filaments.
  6. Man-made staple fibres.
  7. Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof.
  8. Carpets and other textile floor coverings.
  9. Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery.
  10. Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.
  11. Knitted or crocheted fabrics.
  12. Articles of apparel and clothing accessories, knitted or crocheted.
  13. Articles of apparel and clothing accessories, not knitted or crocheted.
  14. Other made up textile articles; set; worn clothing and worn textile articles; rags.

SECTION XII

FOOTWEAR, HEADGEAR, UNBRELLAS, SUN UNMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

  1. Footwear, gaiters and the like; parts of such articles
  2. Headgear and parts thereof.
  3. Umbrellas, sun umbrellas, walking-sticks, seat-stick, whips, riding-crops and parts thereof.
  4. Prepared feathers and down and articles made of feathers or of down; artificial flowers; of human hair.

SECTION XIII

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS;

GLASS AND GLASSWARE

  1. Articles of stone, plaster, cement, asbestos, mica or similar materials.
  2. Ceramic products.
  3. Glass and glassware.

SECTION XIV

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL

AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

  1. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin.

SECTION XV

BASE METALS AND ARTICLES OF BASE METAL

Section Note

  1. Iron and steel.
  2. Articles of iron or steel.
  3. Copper and articles thereof.
  4. Nickel and articles thereof.
  5. Aluminium and articles thereof.
  6. (Reserved for possible future use in the Harmonized System)
  7. Lead and articles thereof.
  8. Zinc and articles thereof.
  9. Tin and articles thereof.
  10. Other base metals; cermets; articles thereof.
  11. Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.
  12. Miscellaneous articles of base metal.

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

Section Notes

  1. Nuclear reactors, boilers, machinery an mechanical appliances; parts thereof.
  2. Electrical machinery and equipment and parts thereof; sound recorder and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.

SECTION XVII

VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

Section Note

  1. Railway or tramway locomotives, rolling-stock and parts thereof, railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro mechanical) traffic signaling equipment of all kinds.
  2. Vehicles other than railway or tramway rolling – stock, and parts and accessories thereof
  3. Aircraft, spacecraft, and parts thereof.
  4. Ships, boats and floating structures.

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.

  1. Clocks and watches and parts thereof.
  2. Musical instrument; parts and accessories of such articles.

SECTION XIX

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

93      Arms and ammunition; parts and accessories thereof.

SECTION XX

MISCELLANEOUS MANUFACTURED ARTICLES

  1. Furniture; bedding, mattress, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings.
  2. Toys, games and sport requisites; parts and accessories thereof.
  3. Miscellaneous manufactured articles.

SECTION XXI

WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES

  1. Works of art, collections’ pieces and antiques.
  2. (Reserved for special uses by Contracting Parties)
  3. (Reserved for special by contracting parties)

 

ABBREVIATIONS AND SYMBOLS

AC alternating current

ASTM American Society for testing Materials

Bq Becquerel

“C degree (s) Celsius

cc cubic centimetre

cg centigram (s)

cm cm2cm3 centimeter (s) square centimeter (s) cubic centimeter (s)

cN centinewton (s)

DC direct current

g gram (s)

Hz Hertz

IR infra-red

kcal kilocalorie(s)

kg kilogram(s)

kgf kilogram force

kN kilonewton (s)

kPa Kilopascal(s)

KV kilovolt (s)

KVA kilovolts (s) –ampere (s)

Kvar kilovolts(s) –ampere(s)

KW kilowatt(s)

1 litre(s)

m metre (s)

m- metam2

square metre (s)

nCi microcurie

mm millimeter

mN millinewton (s)

MPa megapascal(s)

N CityplaceNewton(s)

No. Number

o- orthop-

parat

tonne(s)

UV ultra-violet

V volt (s)

Vol. Volume

W watt(s)

% Percent

xo x degree (s)

Examples

1500g/m2 means one thousand five hundred grams per square metre

15oC means fifteen degree Celsius

 

GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM

Classification of goods in the Nomenclature shall be governed by the following principles:

  1. The titles of Sections, Chapters and sub- Chapters are provided for ease of reference only for legal purposes, classification shall be determined according to the terms of the heading 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 articles . It shall also be taken to include a reference to that article complete or finished (or failing 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 material 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 principle of Rule 3.

  1. When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more heading, 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 of the items in a set put up for retail sale, these 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 material or made up of different components, and goods put up in sets for retail sale, which cannot be classified by references to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

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

  1. 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.
  2. In addition to the foregoing provision, the following Rules shall apply in respect of the goods referred to therein.

(a)     Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklaces cases and similar containers, specifically shaped or fitted to contain a specific article or set of articles, suitable for long- term use and presented with the article 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 provision of Rule 5 (a) above, packing material and packing container 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.

  1. For legal purposes, the classifications of goods in the sub-headings of a heading shall be determined according to the terms of those sub-headings and any related Subheading

Notes and, mutatis mutandis, to the above Rules, on the understanding that only sub-heading at the same level are comparable. For the purpose of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.

Section 1

LIVE ANIMALS; ANIMAL PRODUCTS

Notes.

  1. – Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
  2. – Except where the context otherwise requires, throughout the Nomenclature any reference to “dried” products also covers products which have been dehydrated, evaporated or freezedried.

Chapter 1

Live animals

Note.

  1. – This Chapter covers all live animals except:

(a)     Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06 or 03.07;

(b)     Cultures of micro-organisms and other products of heading 30.02; and 2-

(c)     Animals of heading 95.08.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

01.01 Live horses, asses, mules and hinnies.

0101.1000.00 -Pure-bred breeding animals……… kg 5

0101.9000.00 -Other…………………………….. kg 20

01.02 Live bovine animals

0102.1000.00 – Pure-bred breeding animals………. kg 5

0102.9000.00 – Other…………………………….. kg 20

01.03 Live Swine

0103.1000.00 – Pure-bred breeding animals……….. – Other : kg 5

0103.9100.00 — Weighing less than 50kg………… kg 20

0103.9200.00 — Weighing more than 50kg……….. kg 20

01.04 Live Sheep and goats.

0104.1000.00 – Sheep……………………………… kg 20

0104.2000.00 – Goats……………………………… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

01.05 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

-Weighing not more than 185 g:

0105.1100.00 — Fowls of the speciesGallus domesticus……… kg 5

0105.1200.00 — placeTurkeys……………………………………… kg 5

0105.1900.00 — Other………………………………………… – Other: kg 5

0105.9200 — Fowls of the speciesGallus domesticus,

Weighing not more than 2,000 g……………… kg 20

0105.9300 — Fowls of the species Gallus domesticus,

weighing more than 2,000 g ..……………….. kg 20

0105.9900 — Other ……………………………………. kg 20

01.06 Other Live animals:

– Mammals :

0106.1100.00 — Primates……………….. kg 20

0106.1200.00 — Whales, dolphins and porpoises (mammals of the order Cetacea);

manatees and dugongs (mammals of the order Sirenia)……………… kg 20

0106.1900.00 — Other………………………………………. kg 20

0106.2000.00 – Reptiles (including snakes and turtles)……… kg 20

– Birds :

0106.3100.00 — Birds of prey………………… kg 20

0106.3200.00 — Psittaciformes (including parrots,

parakeets, macaws and cockatoos)…………… kg 20

0106.3900.00 — Other………………………… kg 20

0106.9000.00 – Other ………………………. kg 20

 

Chapter 2

Meat and edible meat offal

Note.

  1. – This Chapter does not cover:

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

(b)     Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or

(c)     Animal fat, other than products of heading 02.09 (Chapter 15).

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

02.01 Meat of bovine animals, fresh or chilled.

0201.1000.00 -Carcasses and half-carcasses………. kg 20

0201.2000.00 -Other cuts with bone in………..…….. kg 20

0201.3000.00 -Boneless………………………………………. kg 20

02.02 Meat of bovine animals, frozen.

0202.1000.00 – Carcasses and half-carcasses………… kg 20

0202.2000.00 – Other cuts with bone in………………… kg 20

0202.3000.00 – Boneless………………………………….. kg 20

02.03 Meat of swine, fresh, chilled or frozen

 

– Fresh or chilled :

0203.1100.00 — Carcasses and half-carcasses………… kg 20

0203.1200.00 –Hams, shoulders and cutsthereof, with bone in.. kg 20

0203.1900.00 –Other……………………………………… kg 20

 

– Frozen:

0203.2100.00 — Carcasses and half-carcasses………………… kg 20

0203.2200.00 — Hams, shoulders and cuts thereof, with bone in… kg 20

0203.2900.00 — Other ………………………………………… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

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

0204.1000.00 – Carcasses and half-carcasses of lamb, fresh or chilled ……………………………………. kg 20

 

– Other meat of sheep, fresh or chilled :

0204.2100.00 — Carcasses and half-carcasses…………. kg 20

0204.2200.00 –Other cuts with bone in………………. kg 20

0204.2300.00 –Boneless…………………………….. kg 20

0204.3000.00 – Carcasses and half-carcasses of lamb, frozen…… kg 20

-Other meat of sheep, frozen:

0204.4100.00 — Carcasses and half-carcasses.………… kg 20

0204.4200.00 –Other cuts with bone in………………. kg 20

0204.4300.00 –Boneless…………………………….. kg 20

0204.5000.00 -Meat of goats…………………………. kg 20

0205.0000.00 – Meat of horses, asses, mules or hinnies, fresh, chilled or frozen………………………… kg 20

02.06 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.

0206.1000.00 – Of bovine animals, fresh or chilled…………… kg 20

– Of bovine animals, frozen:

0206.2100.00 –Tongues……………….. kg 20

0206.2200.00 –Livers………………….. kg 20

0206.2900.00 –Other…………………… kg 20

0206.3000.00 -Of swine, fresh or chilled…. kg 20

-Of swine, frozen:

0206.4100.00 –Livers…………………….. kg 20

0206.4900.00 –Other…………………….. kg 20

0206.8000.00 -Other, fresh or chilled ……….. kg 20

0206.9000.00 -Other, frozen……………….. kg 20

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

02.07 Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.

-Of fowls of thespecieis Gallus domesticus:

0207.1100.00 — Not cut in pieces, fresh or chilled…………. Kg 20

0207.1200.00 — Not cut in pieces, frozen……………. kg 20

0207.1300.00 — Cuts and offal, fresh or chilled…………… kg 20

0207.1400.00 — Cuts and offal, frozen…………………… kg 20

– Of turkeys:

0207.2400.00 — Not cut in pieces, fresh or chilled…………… kg 20

0207.2500.00 –Not cut in pieces, frozen………………. kg 20

0207.2600.00 — Cuts and offal, fresh or chilled……………… kg 20

0207.2700.00 — Cuts and offal, frozen………………….. kg 20

-Of ducks, geese or guinea fowls:

0207.3200.00 — Not cut in pieces, fresh or chilled……… kg 20

0207.3300.00 — Not cut in pieces, frozen….…………. kg 20

0207.3400.00 –Fatty livers, fresh or chilled………… kg 20

0207.3500.00 — Other, fresh or chilled………………… kg 20

0207.3600.00 — Other, frozen………………………………… kg 20

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

0208.1000.00 – Of rabbits or hares……………..…..…. kg 20

0208.2000.00 – Frogs’ legs……………………………………. kg 20

0208.3000.00 – Of primates…………………………………… kg 20

0208.4000.00 – Of whales, dolphins and porpoises (mammals of the order Catacea); of manatees and dugongs (mammals of the order Sirenia)……………………………………… kg 20

0208.5000.00 – Of reptiles (including snakes and turtles)……… kg 20

0208.9000.00 – Other………………………….. kg 20

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

0209.0000.00 -Pig fat, free of lean meat, and poultry fat, not rendered or otherwise

extracted, fresh, chilled, frozen, salted, in brine, dried or

smoked………………………………………… kg 20

02.10 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and

meals of meat or meat offal.

-Meat of swine :

0210.1100.00 –Hams, shoulders and cuts thereof, with bone in.. kg 20

0210.1200.00 — Bellies (streaky) and cuts thereof…………… kg 20

0210.1900.00 — Other……………………………………….. kg 20

0210.2000.00 – Meat of bovine animals……………..…. kg 20

– Other, including edible flours and meals of meat offal :

0210.9100.00 –Of primates……………………………….. kg 20

0210.9200.00 –Of whales, dolphins and porpoises (mammals of the order Cetacea);

of manatees and dugongs (mammals of the order Sirenia)……… kg 20

0210.9300.00 –Of reptiles (including snakes and turtles)…… kg 20

0210.9900.00 –Other………………………………………. kg 20

 

Chapter 3

Fish and crustaceans, molluscs and other aquatic invertebrates

Notes.

1.-     This Chapter does not cover:

(a)     Mammals of heading 01.06;

(b)     Meat of mammals of heading 01.06 (heading 02.08 or 02.10);

(c)     Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or

(d)     Caviar or caviar substitutes prepared from fish eggs (heading 16.04).

2.-     In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

03.01 Live fish.

0301.1000.00 -Ornamental fish……………………………. kg 10

-Other live fish :

0301.9100.00 — Trout (Salmo truttaOncorhynchus mykiss, Oncorhynchus clarki,Oncorhynchus aguabonita, Oncorhynchusgilae,Oncorhynchus apache and Oncorhynchus chrysogaster)…………………. kg 10

0301.9200.00 –Eels (Anguilla spp.)…………………….. kg 10

0301.9300.00 –Carp……………………………………… kg 10

0301.9900.00 –Other……………………………………… kg 10

03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading

03.04

– Salmonidae, excluding livers and roes :

0302.1100.00 –Trout (Salmo trutta,Oncorhynchus mykiss, Oncorhynchus clarki,Oncorhynchus aquabonita, Oncorhynchus gilae,Oncorcorhynchus apache and Oncorhynchus chrysogaster) ……………………. kg 10

0302.1200.00 — Pacific salmon (Oncorhynchus nerka,

Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)…….. kg 10

0302.1900.00 –Other………………………………………….. kg 10

-Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:

0302.2100.00 — Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)…kg 10

0302.2200.00 — Plaice (Pleuronectesplatessa)………………… kg 10

0302.2300.00 — Sole (Solea spp.)…………………………….. kg 10

0302.2900.00 — Other………………………………………… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

– Tunas (of the genus Thunnus) skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes :

0302.3100.00 — Albacore or longfinned tunas (Thunnus lalunga) kg 10

0302.3200.00 — Yellowfin tunas (Thunnus albacares)………… kg 10

0302.3300.00 — Skipjack or stripe-bellied bonito……………… kg 10

0302.3400.00 — Bigeye tunas (Thunnus obesus)………………… kg 10

0302.3500.00 — Bluefin tunas (Thunnus thymnus)………………… kg 10

0302.3600.00 –Southern bluefin tunas (Thunnus maccoyii)…… kg 10

0302.3900.00 –Other…………………………………………… kg 10

0302.4000.00 – Herrings (Clupea harengus, Clupea pallasii),

excluding livers and roes……………….. kg 10

0302.5000.00 -Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes…… kg 10

– Other fish, excluding livers and roes :

0302.6100.00 — Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)………………. kg 10

0302.6200.00 –Haddock (melanogrammus aeglefinus)……… kg 10

0302.6300.00 — Coalfish (Pollachius virens)…………… kg 10

0302.6400.00 –Mackerel (Scomber scombrus, Scromber

australasicus, Scomber japonicus)…………… kg 10

0302.6500.00 –Dogfish and other sharks……………. kg 10

0302.6600.00 –Eels (Anguilla spp.)……………………… kg 10

0302.6900.00 –Other………………………………………. kg 10

0302.7000.00 – Livers and roes…………………………….. kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

03.03 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.

-Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus maisou and Oncorhynchus rhodurus), excluding livers and roes :

0303.1100.00 –Sockeye salmon (red salmon) (Oncorhynchus nerka)………………………………………..………. kg 10

0303.1900.00 –Other………………………………..………. kg 10

-Other salmonidae, excluding livers and roes :

0303.2100.00 — Trout (salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)…….. kg 10

0303.2200.00 — Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) ……………………… kg 10

0303.2900.00 –Other………………………………………… kg 10

– Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes :

0303.3100.00 — Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) ………………………………………. kg 10

0303.3200.00 –Plaice (Pleuronectes platessa)…………..…… kg 10

0303.3300.00 — Sole (Solea spp.)………………………….… kg 10

0303.3900.00 –Other………………………………………….. kg 10

– Tunas (of the genus Thunnus), skipjack or stripebellied bonito (Euthynnus (Katsuwonus)

pelamis), excluding livers and roes :

0303.4100.00 –Albacore or longfinned tunas (Thunnus alahunga)…………………………..……………. kg 10

0303.4200.00 –Yellowfin tunas (Thunnus albacares)………… kg 10

0303.4300.00 –Skipjack or strip-bellied bonito…….………… kg 10

0303.4400.00 — Bigeye tunas (Thunnus obesus)………………… kg 10

0303.4500.00 — Bluefin tunas (Thunnus thynnus)…….………… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

0303.4600.00 –Southern bluefin tunas (Thunnus maccoyii)…… kg 10

0303.4900.00 –Other…………………………………………… kg 10

0303.5000.00 – Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes…………………. kg 10

0303.6000.00 – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes…….. kg 10

– Other fish, excluding livers and roes:

0303.7100.00 — Sardines (Sardina pilchardus, Sardinops

spp.), sardinella (Sardinella spp.), brisling or

sprats (Sprattus sprattus)……………….. kg 10

0303.7200.00 –Haddock (Melanogrammus aeglefinus)……… kg 10

0303.7300.00 — Coalfish (Pollachius virens)….……… kg 10

0303.7400.00 — Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)…………..……. kg 10

0303.7500.00 — Dogfish and other sharks………….…… kg 10

0303.7600.00 –Eels (Anguilla spp.)………………… kg 10

0303.7700.00 –Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)…….…….…… kg 10

0303.7800.00 –Hake (merluccius spp.., Urophycis spp.)…… kg 10

0303.7900.00 –Other……………………………..……………. kg 10

0303.8000.00 -Livers and roes…………………….………….. kg 20

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

0304.1000.00 -Fresh or chilled………………………..…….. kg 20

0304.2000.00 -Frozen fillets………………………..……….. kg 20

0304.9000.00 – Other……………………………………….…. kg 20

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

0305.1000.00 -Flours, meals and pellets of fish, fit for human consumption………………………..……………. kg 10

0305.2000.00 – Livers and roes of fish, dried, smoked, salted or in brine……………………….………………. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

305.3000.00 – Fish fillets, dried, salted or in brine, but not smoked……… kg 20

-Smoked fish, including fillets:

0305.4100.00 — Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha,Oncorhynchus keta, Oncorhynchus tachawytscha Oncorhynchus kitsutch, Oncorhynchus mascu and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (hucho hucho)……………………………… kg 20

0305.4200.00 — Herrings (Clupea harengus, Clupea pallasii)………… kg 20

0305.4900.00 –Other……………………………………..…………….. kg 20

– Dried fish, whether or not salted but not smoked:

0305.5100.00 –Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)…………………………………………….. kg 20

0305.5900.00 –Other……………………………………………………… kg 20

– Fish, salted but not dried or smoked and fish in brine:

0305.6100.00 — Herrings (Clupea harengus, Clupea pallasii)……………. kg 20

0305.6200.00 — Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)……………………………… kg 20

0305.6300.00 — Anchovies (Engraulis spp.)…………………………….…. kg 20

0305.6900.00 — Other……………………………………………………….. kg 20

03.06 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; Crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans fit for human consumption

-Frozen:

0306.1100.00 — Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) ……………. kg 20

0306.1200.00 — Lobsters (Homarus spp.)……………..….………..….………. kg 20

0306.1300.00 — Shrimps and prawns…………………….………………….. kg 20

0306.1400.00 –Crabs…………………………………………….…………. kg 20

0306.1900.00 — Other, including flours, meals and pellets of crustaceans, fit for human onsumption ………. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

– Not frozen:

0306.2100.00 — Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) ……………….. kg 20

0306.2200.00 — Lobsters (Homarus spp.)………….…………………….…… kg 20

0306.2300.00 — Shrimps and prawns……………………………………… kg 20

0306.2400.00 –Crabs…………………………………………………..….. kg 20

0306.2900.00 — Other, including flours, meals and pellets of crustaceans, fit for human consumption ………… kg 20

03.07 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption.

0307.1000.00 -Oysters…………………………………………….………… kg 20

-Scallops, including queen scallops of the genera Pecten, Chlamys or Placopecten :

0307.2100.00 –Live, fresh or chilled……………….………………….… kg 20

0307.2900.00 –Other……………………………………………………….. kg 20

-Mussels (Mytilus spp., Perna spp.) :

0307.3100.00 –Live, fresh or chilled…………….………………………. kg 20

0307.3900.00 –Other……………………………….………………..…….. kg 20

-Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) :

0307.4100.00 –Live, fresh or chilled…………………………..………… kg 20

0307.4900.00 –Other……………………………………………..………… kg 20

– Octopus (Octopus spp.):

0307.5100.00 –Live, fresh or chilled……………………………….…….. kg 20

0307.5900.00 –Other………………………………………………………. Kg 20

0307.6000.00 -Snails, other than sea snails…………………………. kg 20

– Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption:

0307.9100.00 –Live, fresh or chilled………………………….………. kg 20

0307.9900.00 –Other…………………………………..…………………… kg 20

 

Chapter 4

Dairy Produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Notes.

  1. – The expression “milk” means full cream milk or partially or completely skimmed milk.
  2. – For the purposes of heading 04.05:

(a)     The term “butter” means natural butter, whey butter or recombined butter (fresh, salted rancid, including canned butter) derived exclusively from milk, with a milk fat content of 80% or more but not more than 95% by weight, a maximum milk solids not fat content of 2% by weight and a maximum water content of 16% by weight.

Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralizing salts and cultures of harmless lactic-acid-producing bacteria.

(b)     The expression “dairy spreads” means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milk fat content of 39% or more but less than 80% by weight.

  1. – Products obtained by the concentration of whey and with the addition of milk or Milk fat are to be classified as cheese in heading 04.06 provided that they have the three following characteristics:

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

(b)     a dry matter content, by weight, of at least 70% but not exceeding 85%; and

(c)     they are moulded or capable of being moulded.

  1. – This Chapter does not cover:

(a)     Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading 17.02); or

(b)     Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 35.02) or globulins (heading 35.04).

Subheading Notes .

  1. – For the purposes of subheading 0404.10, the expression “modified whey” means products consisting of whey constituents i.e. whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.
  2. – For the purposes of subheading 0405.10 the term “butter” does not include dehydrated butter or ghee (subheading 0405.90).

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

04.01 Milk and cream, not concentrated nor containing added sugar or other sweetening matter.

0401.1000.00 – Of a fat content, by weight, not exceeding 1% .. kg 20

0401.2000.00 -Of a fat content, by weight, exceeding 1% but not exceeding 6%……………………… kg 20

0401.3000.0 -Of a fat content, by weight, exceeding 6%… kg 20

0402 Milk and cream, concentrated or containing added sugar or other sweetening matter:

– In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%:

0402.1000.11 –In powder form …………….…………….. kg 5

0402.1000.19 — In granules or other solid forms.…… kg 20

– In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%:

— Other containing added sugar or other sweetening matter:

0402.2100.22 — Whole milk powder, 28% fat content …….….. kg 5

0402.2100.23 — Other, including granules or other solid forms.. kg 20

— Other:

0402.2900.24 — Instant full cream powder, 26% fat content ….. kg 5

0402.2900.29 — Other …………………………………….. kg 20

– Other:

0402.9100.00 — Not containing added sugar or other sweetening matter………………………………………….….. kg 20

0402.9900.00 –Other…………………………..……….……… kg 20

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

0403.1000.00 -Yogurt………………………………………….. kg 20

– Other:

0403.9000.91 — In powder form …………………………. kg 5

0403.9000.91 — In other forms ………………….………… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

04.04 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.

0404.1000.00 -Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter .……………………………………………………………… kg 20

0404.9000.00 – Other……………………………………………………. kg 20

0405 Butter and other fats and oils derived from milk; dairy spreads.

0405.1000.00 -Butter…………………………………………….…… kg 20

0405.2000.00 -Dairy spreads………………………………..….. kg 20

-Other:

0405.9000.91 — Anhydrous Milk Fat ……………………………… kg 5

0405.9000.99 — Other …………………………………………….…. kg 20

04.06 Cheese and curd.

0406.1000.00 – Fresh (unripened or uncured) cheese, including whey cheese, and curd………………….. kg 20

0406.2000.00 – Grated or powdered cheese, of all kinds……….. kg 20

0406.3000.00 – Processed cheese, not grated or powdered……… kg 20

0406.4000.00 – Blue-veined cheese……………………………… kg 20

0406.9000.00 – Other cheese………………………………………… kg 20

0407.0000.00 -Birds’ eggs, in shell, fresh, preserved or cooked.. kg 20

04.08 Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.

-Egg yolks:

0408.1100.00 –Dried………………………………………………… kg 20

0408.1900.00 –Other……………………………………………….. kg 20

– Other:

0408.9100.00 –Dried………………………………………………. kg 20

0408.9900.00 –Other………………………………………………. kg 20

0409.0000.00 -Natural honey……………………………..………. kg 20

0410.0000.00 -Edible products of animal origin, not elsewhere specified or included….. kg 20

 

Chapter 5

Products of animal origin, not elsewhere specified or included

Notes.

  1. – This Chapter does not cover:

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

(b)     Hides or skins (including furskins) other than goods of heading 05.05 and parings and similar waste of raw hides or skins of heading 05.11 (Chapter 41 or 43);

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

(d)     Prepared knots or tufts for broom or brush making (heading 96.03).

  1. – For the purposes of heading 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.
  2. – Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as “ivory.”
  3. – Throughout the Nomenclature, the expression “horsehair” means hair of the manes or tails of equine or bovine animals.

HEADING/H.S. CODE   DESCRIPTION SU NG      DUTY RATE

0501.0000.00

05.02

0502.1000.00

0502.9000.00

0503.0000.00

0504.0000.00

– Human hair, unworked, whether or not washed or scoured; waste of human hair…… Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.

– Pigs’, hogs’ or boars’ bristles and hair and waste thereof…………………………………

– Other………………………………..

– Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material. ………………………..

– Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried

g

kg

kg

kg

kg

5

5

5

5

5

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

05.05 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers.

0505.1000.00 – Feathers of a kind used for stuffing; down………….. kg 5

0505.9000.00 – Other………………………………………………….…. kg 5

05.06 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products.

0506.1000.00 – Ossein and bones treated with acid…………………… kg 5

0506.9000.00 – Other ……………………………………………………. kg 5

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

0507.1000.00 – Ivory; ivory powder and waste…………………………. kg 5

0507.9000.00 – Other…………………………………………………….. kg 5

0508.0000.00 – Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof……………….………………. kg 5

0509.0000.00 -Natural sponges of animal origin. ………………… kg 5

0510.0000.00 -Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved……….………………… kg 5

05.11 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.

0511.1000.00 -Bovine semen…………………………………………… kg 5

-Other:

0511.9100.00 –Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3………… kg 5

0511.9900.00 –Other……………………………………….…………… kg 5

Section II

VEGETABLE PRODUCTS

Note.

  1. – In this Section the term “pellets” means products which have been agglomerated either directly by compression or by the addition to a binder in a proportion not exceeding 3% by weight.

Chapter 6

Live trees and other plants; bulbs, roots and the like;

Cut flowers and ornamental foliage

Notes.

  1. – Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.
  2. – Any reference in heading 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials.

However, these headings do not include collages or similar decorative plaques of heading 97.01.

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

06.01 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12.

0601.1000.00 -Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant………………….. kg 5

0601.2000.00 -Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots……………………………….. kg 5

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

0602.1000.00 -Unrooted cuttings and slips…………… kg 5

0602.2000.00 – Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts……..……… kg 5

0602.3000.00 -Rhododendrons and azaleas, grafted or not… kg 5

0602.4000.00 -Roses, grafted or not……………………… kg 5

0602.9000.00 -Other…………………………………………… kg 5

06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.

0603.1000.00 -Fresh…………………………………………… kg 20

0603.9000.00 -Other………………………………………….. kg 20

06.04 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.

0604.1000.00 -Mosses and lichens…………………………. kg 20

-Other:

0604.9100.00 –Fresh………………………………………….. kg 20

0604.9900.00 –Other………………………………………….. kg 20

Chapter 7

Edible vegetables and certain roots and tubers

Notes.

  1. – This Chapter does not cover forage products of heading 12.14.
  2. – In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var, saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).
  3. – Heading 07.12 covers all dried vegetable of the kinds falling in headings 07.01 to 07.11, other than:

(a)     dried leguminous vegetables, shelled (heading 07.13);

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

(c)     flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05);

(d)     flour, meal and powder of the dried leguminous vegetables of heading 07.13

(Heading 11.06).

  1. – However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04).

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

07.01 Potatoes, fresh or chilled.

0701.1000.00 -Seed………………………..……….…..…….. kg 5

0701.9000.00 -Other……………………….……….………… kg 20

0702.0000.00 – Tomatoes, fresh or chilled………………… kg 20

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

0703.1000.00 -Onions and shallots………………………… kg 20

0703.2000.00 -Garlic………………………………………….. kg 20

0703.9000.00 -Leeks and other alliaceous vegetables……… kg 20

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

0704.1000.00 -Cauliflowers and headed broccoli………………… kg 20

0704.2000.00 – Brussels sprouts…………………..………….. kg 20

0704.9000.00 -Other………………………………………… kg 20

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

07.05 Lettuce (Lactuca sativa) and chicory

(Cichorium spp.), fresh or chilled.

-Lettuce:

0705.1100.00 — Cabbage lettuce (head lettuce)………………. kg 20

0705.1900.00 –Other………………………………………….. kg 20

– Chicory :

0705.2100.00 –Witloof chicory (Cichorium intybus var.

foliosum)……………………………………………… kg 20

0705.2900.00 — Other………………………………………….. kg 20

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

0706.1000.00 – Carrots and turnips…………………………… kg 20

0706.9000.00 – Other…………………………………………. kg 20

0707.0000.00 -Cucumbers and gherkins, fresh or chilled… kg 20

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

0708.1000.00 – Peas (Pisum sativum)……………..…………… kg 20

0708.2000.00 -Beans (Vigna spp., Phaseolus………………….. kg 20

0708.9000.00 -Other leguminous vegetables spp.)……….…… kg 20

07.09 Other vegetables, fresh or chilled.

0709.1000.00 -Globe artichokes………………………….…… kg 20

0709.2000.00 -Asparagus…………………………….………. kg 20

0709.3000.00 – Aubergines (egg-plants)……………. kg 20

0709.4000.00 -Celery other than celeriac……………….. kg 20

-Mushrooms and truffles :

0709.5100.00 — Mushrooms of the genus Agaricus…… kg 20

0709.5200.00 –Truffles…………………………………….…. kg 20

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

0709.5900.00 –Other…………………………………………. kg 20

0709.6000.00 – Fruits of the genus Capsicum or of the genus

Pimenta………………………………………………. kg 20

0709.7000.00 -placeSpinach, country-regionNew Zealand spinach and orache spinach (garden spinach)………………… kg 20

0709.9000.00 -Other………………………………………….. kg 20

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

0710.1000.00 -Potatoes………………………………………. kg 20

-Leguminous vegetables, shelled or unshelled:

0710.2100.00 –Peas (Pisum sativum)……………………… kg 20

0710.2200.00 — Beans (Vigna spp., Phaseolus spp.)……………. kg 20

0710.2900.00 –Other……………………….…………………. kg 20

0710.3000.00 -placeSpinach, country-regionNew Zealand spinach and orache spinach (garden spinach)……… kg 20

0710.4000.00 -Sweet corn…………………………………….. kg 20

0710.8000.00 -Other vegetables………..……………..… kg 20

0710.9000.00 -Mixtures of vegetables…..…………….… kg 20

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

0711.2000.00 -Olives………………………………………….. kg 20

0711.3000.00 – Capers…………………………………….…….. kg 20

0711.4000.00 -Cucumbers and gherkins…………….…… kg 20

-Mushrooms and truffles:

0711.5100.00 — Mushrooms of the genus Agaricus………..…… kg 20

0711.5900.00 –Other………………………………..….……… kg 20

0711.9000.00 – Other vegetables; mixtures of vegetables………. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

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

0712.2000.00 – Onions……………………………………….… kg 20

– Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles :

0712.3100.00 — Mushrooms of the genus Agaricus …………… kg 20

0712.3200.00 –Wood ears (Auricularia spp.)…………..……… kg 20

0712.3300.00 –Jelly fungi (Trumella spp.)……………. kg 20

0712.3900.00 –Other………………………………………….. kg 20

0712.9000.00 – Other vegetables, mixtures of vegetables……… kg 20

07.13 Dried leguminous vegetables, shelled, whether or not skinned or split:

0713.1000.00 -Peas (Pisum sativum) ………………… kg 20

0713.2000.00 – Chickpeas (garbanzos)………………. kg 20

-Beans (Vigna spp., Phaseolus spp.) :

0713.3100.00 –Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek……………………… kg 20

0713.3200.00 –Small red (Adzuki) beans (Phaseolus or Vigna angularis)……………………………………….. kg 20

0713.3300.00 –Kidney beans, including white pea beans (Phaseolus vulgaris)………………………. kg 20

0713.3900.00 –Other………………………………………… kg 20

0713.4000.00 – Lentils………………………….…………….. kg 20

0713.5000.00 – Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor)…………………………………………… kg 20

0713.9000.00 -Other………………………………………….. kg 20

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

0714.1000.00 -Manioc (cassava)…………………….….. kg 20

0714.2000.00 -Sweet potatoes…………………….……. kg 20

0714.9000.00 – Other……………………………………..…. kg 20

 

Chapter 8

Edible fruit and nuts; peel of citrus fruit or melons

Notes.

  1. – This Chapter does not cover inedible nuts or fruits.
  2. – Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.
  3. – Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:

(a)     For additional preservation or stabilisation (e.g., by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),

(b)     To improve or maintain their appearance (e.g. by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

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

– Coconuts:

0801.1100.00 –Desiccated……………………………….…. kg 20

0801.1900.00 –Other…………………………………….…. kg 20

– Brazil nuts :

0801.2100.00 — In shell…………………………………..….. kg 20

0801.2200.00 –Shelled……………………………….……… kg 20

– Cashew nuts :

0801.3100.00 –In shell…………………………………….. kg 20

0801.3200.00 –Shelled…………………….………………. kg 20

08.02 Other nuts, fresh or dried, whether or not

shelled or peeled.

– Almonds

0802.1100.00 — In shell……………………….……………. kg 20

0802.1200.00 –Shelled…………………….……………….. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

-Hazelnuts or filberts (Corylus spp.) :

0802.2100.00 — In shell………………………………..…..….. kg 20

0802.2200.00 –Shelled……………………………………….. kg 20

-Walnuts :

0802.3100.00 — In shell………………………..……….……. kg 20

0802.3200.00 –Shelled………………………………..…….. kg 20

0802.4000.00 -Chestnuts (Castanea spp.)………………..…. kg 20

0802.5000.00 -Pistachios……………………………….…… kg 20

0802.9000.00 – Other ………………………………….……. kg 20

0803.0000.00 – Bananas, including plantains, fresh or dried… kg 20

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

0804.1000.00 -Dates………………………….…………….. kg 5

0804.2000.00 -Figs……………………….…….…………… kg 20

0804.3000.00 -Pineapples………………….…..…………… kg 20

0804.4000.00 -Avocados……………………………………. kg 20

0804.5000.00 – Guavas, mangoes and mangostees…………… kg 20

08.05 Citrus fruit, fresh or dried.

0805.1000.00 – placeOranges……………………………….……… kg 20

0805.2000.00 -Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids…. kg 20

0805.4000.00 -Grapefruit………………………….……….. kg 20

0805.5000.00 – Lemons (Citrus limon, Citrus limomum) and limes (Citrus aurantifolia, Citrus latifolia)…….. kg 20

0805.9000.00 – Other………………………………………… kg 20

08.06 Grapes, fresh or dried.

0806.1000.00 -Fresh……………………………….…….…… kg 20

0806.2000.00 -Dried…………………………………..……… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

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

-Melons (including watermelons) :

0807.1100.00 –Watermelons…………………………….….. kg 20

0807.1900.00 –Other………………………………………… kg 20

0807.2000.00 -Papaws (papayas)……………………………. kg 20

08.08 Apples, pears and quinces, fresh.

0808.1000.00 -Apples………………………………………. kg 20

0808.2000.00 -Pears and quinces……………………………. kg 20

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

0809.1000.00 -Apricots………………………………………. kg 20

0809.2000.00 – Cherries………………………………………… kg 20

0809.3000.00 – Peaches, including nectarines………. kg 20

0809.4000.00 -Plums and sloes………………………………… kg 20

08.10 Other fruit, fresh..

0810.1000.00 -Strawberries…………………………………… kg 20

0810.2000.00 -Raspberries, blackberries, mulberries and loganberries………….. kg 20

0810.3000.00 – Black, white or red currants an gooseberries……………………………………. kg 20

0810.4000.00 -Cranberries, bilberries and other fruits of the genus Vaccinium…………………………… kg 20

0810.5000.00 – Kiwifruit………………………………………. kg 20

0810.6000.00 -Durians………………………………….…….. kg 20

0810.9000.00 -Other…………………………………….……. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

08.11 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.

0811.1000.00 -Strawberries………………………………… kg 20

0811.2000.00 -Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries……………………………..….…. kg 20

0811.9000.00 -Other ………………………………………. kg 20

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

0812.1000.00 -Cherries…………………………………….. kg 20

0812.9000.00 -Other………………………………………. kg 20

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

0813.1000.00 -Apricots……………………………….….. kg 20

0813.2000.00 -Prunes………………………………..…… kg 20

0813.3000.00 -Apples……………………………….…… kg 20

0813.4000.00 – Other fruit………………………….……. kg 20

0813.5000.00 -Mixtures of nuts or dried fruits of this Chapter… kg 20

0814.0000.00 -Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions……… kg 5

 

Chapter 9

Coffee, tea, mate and spices

Notes.

  1. – Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows:

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

(b)     Mixtures of two or more of the products of different headings are to be classified in heading 09.10.

The addition of other substances to the products of headings 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 21.03.

  1. – This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12.11

 

HEADING/H.S. CODE    DESCRIPTION SU NG    DUTY RATE

09.01

0901.1100.00

0901.1200.00

0901.2100.00

0901.2200.00

0901.9000.00

09.02

0902.1000.00

0902.2000.00

0902.3000.00

0902.4000.00

Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.

– Coffee, not roasted:

— Not decaffeinated……………………………

— Decaffeinated……………………………….

– Coffee roasted:

— Not Decaffeinated………………….……….

— Decaffeinate…………………………………

– Other…………………………………………

Tea, whether or not flavoured.

– Green tea (not fermented) in immediate packings of a content not exceeding 3kg …………………..

– Other green tea (not fermented)………………..

– Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3kg……………

– Other black tea (fermented) and other partly fermented

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

0903.0000.00 -Mate…………………………………………… kg 20

09.04 Pepper of the genus Piper; dried or crushed or ground fruits of the genus capsicum or of the genus Pimenta.

-Pepper:

0904.1100.00 — Neither crushed nor ground………. kg 20

0904.1200.00 — Crushed or ground…………………….. kg 20

0904.2000.00 -Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground…………… kg 20

0905.0000.00 -Vanilla………………………………………. kg 20

09.06 Cinnamon and cinnamon-tree flowers.

0906.1000.00 -Neither crushed nor ground.………… kg 20

0906.2000.00 -Crushed or ground………………………..… kg 20

0907.0000.00 – Cloves (whole fruit, cloves and stems)……… kg 20

09.08 Nutmeg, mace and cardamoms.

0908.1000.00 -Nutmeg …………………………..………… kg 20

0908.2000.00 -Mace…………………………….…………… kg 20

0908.3000.00 – Cardamoms………………………………..….. kg 20

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

0909.1000.00 -Seeds of anise or badian…………………. kg 20

0909.2000.00 -Seeds of coriander…………………………. kg 20

0909.3000.00 -Seeds of cumin……………………..……….. kg 20

0909.4000.00 -Seeds of caraway…………………….……. kg 20

0909.5000.00 -Seeds of fennel; jiniper berries.……… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

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

0910.1000.00 -Ginger………………………………………. kg 20

0910.2000.00 -Saffron……………………………………… kg 20

0910.3000.00 -Turmeric (curcuma)………………………… kg 20

0910.4000.00 -Thyme; bay leaves……………………..….. kg 20

0910.5000.00 -Curry………………………………………. kg 20

-Other spices :

0910.9100.00 — Mixtures referred to in Note 1 (b) to this

Chapter……..……………………………….. kg 20

0910.9900.00 –Other……………………………………… kg 20

Chapter 10

Cereals

Notes.

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

(b)     The Chapter does not cover grains which have been hulled or otherwise worked.

However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06.

  1. – Heading 10.05 does not cover sweet corn (Chapter 7).

Subheading Note.

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

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

10.01 Wheat and meslin.

1001.1000.00 – Durum wheat………………………………. kg 5

1001.9000.00 – Other…………………………………………. kg 5

1002.0000.00 -Rye…………………………………………… kg 5

1003.0000.00 -Barley……………………………………….. kg 5

1004.0000.00 -Oats………………………………………….. kg 5

10.05 Maize (corn).

1005.1000.00 – Seed…………………………………………. kg 5

1005.9000.00 – Other………………………………………… kg 5

10.06 Rice.

1006.1000.00 – Rice in the husk (paddy or rough)…..……..… kg 50

1006.2000.00 – Husked (brown) rice…………………… kg 50

1006.3000.00 -Semi-milled or wholly milled rice, whether or

not polished or glazed……………………. kg 50

1006.4000.00 – Broken rice………………………………… kg 50

1007.0000.00 -Grain sorghum…………………………….. kg 5

10.08 Buckwheat, millet and canary seed; other cereals.

1008.1000.00 -Buckwheat…………………………………. kg 5

1008.2000.00 -Millet………………………………………. kg 5

1008.3000.00 -Canary seed………………………………… kg 5

1008.9000.00 -Other cereals………………………………. kg 5

 

Chapter 11

Products of the milling industry; malt; starches; inulin; wheat gluten

Notes.

  1. – This Chapter does not cover:

(a)     Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);

(b)     Prepared flours, groats, meals or starches of heading 19.01;

(c)     Corn flakes or other products of heading 19.04;

(d)     Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05;

(e)     Pharmaceutical products (Chapter 30); or

(f)      starches having the character of perfumery, cosmetic or toilet preparations

(Chapter 33).

  1. -(A) Products from the milling of the cereals listed in the table below fall in this chapter if they have, by weight on the dry product:

(a)     a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and

(b)     an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).

Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 11.04.

(B)     Products falling in this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.

Otherwise, they fall in heading 11.03 or 11.04.

Rate of passage through a Cereal (1) Starch content (2) Ash content (3) Sieve with an aperture of 315 micrometres (microns) (4) 500 micrometres (microns) (5)

Wheat and rey ……… 45% 2.5% 80% –

Barley ……………………. 45% 3% 80% –

Oats ……………………… 45% 5% 80% –

Maize (corn) and grain … – – – –

Sorghum ………………… 45% 2% – 90%

Rice ……………………… 45% 1.6% 80% –

Buckwheat ………………. 45% 4% 80% –

  1. – For the purposes of heading 11.03, the terms “groats” and “meal” mean products obtained by the fragmentation of cereal grains, of which:

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

(b)     in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25mm

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

1101.0000.00 – Wheat or meslin flour….……………. kg 20

11.02 Cereal flours other than of wheat or meslin.

1102.1000.00 -placeRye flour……………………………………. kg 20

1102.2000.00 -Maize (corn) flour………………………….. kg 20

1102.3000.00 -Rice flour …………………………………… kg 20

1102.9000.00 -Other………………………………………… kg 20

11.03 Cereal groats, meal and pellets.

-Groats and meal :

1103.1100.00 –Of wheat …………………………………… kg 5

1103.1300.00 — Of maize (corn)…………………………. kg 10

1103.1900.00 –Of other cereals………………………….. kg 10

1103.2000.00 – Pellets………………………………………. kg 10

11.04 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground.

– Rolled or flaked grains:

1104.1200.00 –Of Oats……………………….………… kg 10

1104.1900.00 –Of other cereals………………………… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

-Other worked grains (for example, hulled, pearled, sliced or kibbled):

1104.2200.00 –Of oats…………………………………..…… kg 10

1104.2300.00 — Of maize (corn)…………………………. kg 10

1104.29000.00 –Of other cereals………………………….….. kg 10

1104.3000.00 -Germ of cereals, whole, rolled, flaked or ground.. kg 10

11.05 Flour, meal, powder, flakes, granules and pellets of potatoes.

1105.1000.00 -Flour, meal and powder………….………. kg 10

1105.2000.00 – Flakes, granules and pellets…………… kg 10

11.06 Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8.

1106.1000.00 – Of the dried leguminous vegetables of heading 07.13……………………………………………….. kg 20

1106.2000.00 -Of sago or of roots or tubers of heading 07.14….. kg 20

1106.3000.00 -Of the products of Chapter 8……………………. kg 20

11.07 Malt, whether or not roasted.

1107.1000.00 -Not roasted……………………………………… kg 5

1107.2000.00 -Roasted…………………………………………. kg 5

11.08 Starches; inulin.

– Starches:

–Wheat starch:

1108.1100.10 — Pharmaceutical Grade …………………. kg 20

1108.1100.11 —Other ………………………………………….. kg 50

— Maize (corn) starch:

1108.1200.12 — Pharmaceutical Grade ………………… kg 20

1108.1200.13 —Other …………………………………………. kg 50

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

–Potato starch:

1108.1300.14

1108.1300.15 — Pharmaceutical Grade……………….

—Other …………………………………………. kg kg 20 50

1108.1400.16 1108.1400.17 — Manioc (cassava) starch: — Pharmaceutical

Grade……………..…..

—Other …………………………………….…… kg kg 20

50

— Other Starches:

1108.1900.18 1108.1900.19 — Pharmaceutical Grade ……………….

—Other …………………………………………. kg kg 20

50

1108.2000.00 -Inulin…………………………………………… kg 10

1109.0000.00 – Wheat gluten, whether or not dried………… kg 10

Chapter 12

Oil seeds and oleaginous fruits; miscellaneous grains,

seeds and fruit; industrial or medicinal plants; straw and fodder

Notes.

  1. – Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts).

It does not apply to products of heading 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).

  1. – Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings

23.04 to 23.06.

  1. – For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seed of fruit trees, seeds of vetches (other than those of the species Victia faba) or of lupines are to be regarded as “seeds of a kind used for sowing.”

Heading 12.09 does not, however, apply to the following even if for sowing:

(a)     Leguminous vegetables or sweet corn (Chapter 7);

(b)     Spices or other products of Chapter 9;

(c)     Cereals (Chapter 10); or

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

  1. – Heading 12.11 applies, inter alia, to the following plants or parts thereof : basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.

Heading 12.11 does not, however, apply to :

(a)     Medicaments of Chapter 30;

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

(c)     Insecticides, fungicides, herbicides, disinfectants or similar products of heading 38.08.

  1. – For the purposes of heading 12.12, the term “seaweeds and other algae” does not include:

(a)     Dead single-cell micro-organisms of heading 21.02;

(b)     Cultures of micro-organisms of heading 30.02; or

(c)     Fertilizers of heading 31.01 or 31.05.

Subheading Note.

  1. For the purposes of subheading 1205.10, the expression “low erucic acid rape or colza seeds” means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

1201.0000.00 – Soya beans, whether or not broken…………… kg 10

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

1202.1000.00 -In shell………………………………………… kg 5

1202.2000.00 -Shelled, whether or not broken ……………… kg 5

1203.0000.00 – Copra……………………………………….. kg 5

1204.0000.00 -Linseed, whether or not broken…………… kg 5

12.05 Rape or colza seeds, whether or not broken:

1205.1000.00 – Low erucic acid rape or colza seeds……….. kg 5

1205.9000.00 -Other……………………………………… kg 5

1206.0000.00 – Sunflower seeds, whether or not broken…… kg 5

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

1207.1000.00 -Palm nuts and kernels…………………. kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

1207.2000.00 -Cotton seeds………………………….…….. kg 5

1207.3000.00 -Castor oil seeds……………………………… kg 5

1207.4000.00 -Sesamum seeds…………………………….. kg 5

1207.5000.00 -Mustard seeds……………………………… kg 5

1207.6000.00 -Safflower seeds……………………………. kg 5

-Other

1207.9100.00 — Poppy seeds………………………………. kg 5

1207.9900.00 –Other…………………………………….. kg 5

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

1208.1000.00 -Of soya beans……………………….… kg 10

1208.9000.00 -Other…………………………………. kg 10

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

1209.1000.00 -Sugar beet seed………………………………. kg 5

-Seeds of forage plants:

1209.2100.00 –placeLucerne (alfalfa) seed………………….. kg 5

1209.2200.00 –Clover (Trifolium spp.) seed………… kg 5

1209.2300.00 — Fescue seed…………………………………. kg 5

1209.2400.00 –placeKentucky blue grass (Poa pratensis L.) seed…. kg 5

1209.2500.00 — Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed…………………………….. kg 5

1209.2600.00 — Timothy grass seed………………….…. kg 5

1209.2900.00 –Other………………………..……………..… kg 5

1209.3000.00 -Seeds of herbaceous plants cultivated principally for their flowers……………………………. kg 5

– Other

1209.9100.00 –Vegetable seeds………………..…………. kg 5

1209.9900.00 –Other ……………..…….…………… kg 5

 

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

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

1210.1000.00 – Hop cones, neither ground nor powdered nor in the

form of pellets……………………………….. kg 5

1210.2000.00 – Hop cones, ground, powdered or in the form of pellets; lupulin………………….…………… kg 5

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

1211.1000.00 -Liquorice roots………………….………..…. kg 5

1211.2000.00 – Ginseng roots…………….……………………. kg 5

1211.3000.00 -Coca leaf………………..……….………..……… kg 5

1211.4000.00 -Poppy straw………………………………………. kg 5

1211.9000.00 -Other…………………………….………….…….. kg 5

12.12 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or inc

1212.1000.00 – Locust beans, including locust bean seeds………… kg 5

1212.2000.00 – Seaweeds and other algae…………………………. kg 5

1212.3000.00 – Apricot, peach (including nectarine) or plum stones and kernels…………………………………………. kg 5

– Other:

1212.9100.00 — Sugar beet………………………………………… kg 5

1212.9900.00 –Other…………………………………………….. kg 5

1213.0000.00 – Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets………………………………………………. kg 5

12.14 Swedes, mangolds, fodder roots, hay, Lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.

1214.1000.00 – placeLucerne (alfalfa) meal and pellets……………..… kg 5

1214.9000.00 – Other…………………………………………….. kg 5

 

Chapter 13

Lac; gums; resins and other vegetable saps and extracts

Note.

  1. – Heading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to :

(a)     Liquorice extract containing more than 10% by weight of sucrose or put up as Confectionery (heading 17.04);

(b)     Malt extract (heading 19.01);

(c)     Extracts of coffee, tea or mate (heading 21.01);

(d)     Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);

(e)     Camphor, glycyrrhizin or other products of heading 29.14 or 29.38;

(f)      Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 29.39);

(g)     Medicaments of heading 30.03 or 30.04 or blood-grouping reagents (heading 30.06);

(h)     Tanning or dyeing extracts (heading 32.01 or 32.03);

(i)      Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or

(j)      Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums

(heading 40.01).

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

13.01 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams).

1301.1000.00 -Lac…………………………………………… kg 5

1301.2000.00 -Gum Arabic……………………………….…. kg 5

1301.9000.00 -Other…………………………………………. kg 5

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

  1. 02 Vegetable saps and extracts; pectic substances, pectinates and pectates; agaragar and other mucilages and thickeners, whether or not modified, derived from vegetable products.

– Vegetable saps and extracts:

1302.1100.00 –Opium……………………………………….. kg 5

1302.1200.00 — Of liquorice…………………………….……. kg 5

1302.1300.00 –Of hops……………………………….……… kg 5

1302.1400.00 — Of pyrethrum or of the roots of plants

containing rotenone…………………………….. kg 5

1302.1900.00 –Other………………………………………… kg 5

1302.2000.00 – Pectic substances, pectinates and pectates……… kg 5

– Mucilages and thickeners, whether or not modified, derived from vegetable products:

1302.3100.00 –Agar-agar……………………………..…… kg 5

1302.3200.00 — Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or quar seeds………………..…………. kg 5

1302.3900.00 — Other …………………………………..… kg 5

 

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

Notes.

  1. – This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.
  2. – Heading 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered noninflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 44.04).
  3. – Heading 14.02 does not apply to wood wool (heading 44.05).
  4. – Heading 14.03 does not apply to prepared knots or tufts for broom or brush making (heading 96.03).

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

  1. 01 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark).

1401.1000.00 -Bamboos……………………………………. kg 5

1401.2000.00 -Rattans………………………………………. kg 5

1401.9000.00 -Other………………………………………… kg 5

1402.0000.00 – Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material ……………….. kg 5

1403.0000.00 – Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn, piassava, couch-grass and istle), whether or not in hanks or bundles…………. kg 5

14.04 Vegetable products not elsewhere specified or included.

1404.1000.00 – Raw vegetable material of a kind used primarily in dyeing or tanning……………………………. kg 5

1404.2000.00 – Cotton linters…………………………………. kg 5

1404.9000.00 -Other…………………………………………. kg 5

Section III

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;

PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

 

Chapter 15

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

Notes.

  1. – This Chapter does not cover :

(a)     Pig fat or poultry fat of heading 02.09;

(b)     Cocoa butter, fat or oil (heading 18.04);

(c)     Edible preparations containing by weight more than 15% of the products of heading 04.05 (generally Chapter 21);

(d)     Greaves (heading 23.01) or residues of headings 23.04 to 23.06;

(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 40.02).

  1. – Heading 15.09 does not apply to oils obtained from olives, by solvent extraction

(heading 15.10)

  1. – Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions
  2. – Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22.

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.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

1501.0000.00 -Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03…….. kg 10

1502.0000.00 – Fats of bovine animals, sheep or goats, other than those of heading 15.03………………… kg 5

1503.0000.00 -Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared ……………… kg 5

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

1504.1000.00 -Fish-liver oils and their fractions.……………. kg 10

1504.2000.00 -Fats and oils and their fractions, of fish, other than liver

oils……………………………………. kg 10

1504.3000.00 – Fats and oils and their fractions, of marine mammals…………………………….. kg 10

1505.0000.00 – Wool greases and fatty substances derived therefrom (including lanolin)………………… kg 5

1506.0000.00 -Other animal fats and oils and their fractions, whether or not refined, but not chemically modified………………………………………… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY ATE

15.07 Soya-bean oil and its fractions, whether or not refined, but not chemically modified.

1507.1000.00 – Crude oil, whether or not degummed……… kg 10

1507.9000.00 -Other………………………………………. kg 20

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

1508.1000.00 – Crude oil………………………..……….. kg 10

1508.9000.00 -Other…………………………………….. kg 20

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

– Virgin:

1509.1000.11 — In bottles only ……………………. kg 50

1509.1000.19 — Other ……………………………….….. kg 10

– Other:

1509.9000.91 — In bottles only ……………………. kg 50

1509.9000.99 — Other ……………………………….. kg 20

  1. 10 -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 15.09:

1510.0000.10 — In bottles only ………………….. lt 50

1510.0000.19 — Other …………………………………… lt 10

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

1511.1000.00 -Crude oil…………………………………. kg 50

1511.9000.00 -Other…………………………………….. kg 50

15.12 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:

1512.1100.00 — Crude Oil……………………………. kg 50

1512.1900.00 –Other………………………….…………. kg 50

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

-Cotton-seed oil and its fractions:

1512.2100.00 –Crude oil, whether or not gossypol has been removed.. kg 50

1512.2900.00 –Other…………………………………………… kg 50

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

-Coconut (copra) oil and its fractions:

1513.1100.00 — Crude oil……………………..…………………… kg 10

1513.1900.00 –Other……………………………..………………… kg 20

– Palm kernel or babassu oil and fractions thereof :

1513.2100.00 — Crude oil……………………………..……………. kg 50

1513.2900.00 –Other………………………………..…………….. kg 50

15.14 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:

1514.1100.00 — Crude oil…………………………………….…….. kg 10

1514.1900.00 –Other……………………………………..………… kg 20

– Other:

1514.9100.00 –Crude oil………………………………..………… kg 10

1514.9900.00 –Other………………………………………………. kg 20

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

-Linseed oil and its fractions:

1515.1100.00 — Crude oil……………………………………………. kg 10

1515.1900.00 –Other……………………………………………….. kg 10

-Maize (corn) oil and its fractions:

1515.2100.00 — Crude oil…………………………………………… kg 10

1515.2900.00 –Other……………………………………………….. kg 20

1515.3000.00 -Castor oil and its fractions…………………….. kg 10

1515.4000.00 – Tung oil and its fractions………………………. kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

1515.5000.00 -Sesame oil and its fractions…………. kg 10

1515.9000.00 -Other………………………….……………….. kg 20

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

1516.1000.00 -Animal fats and oils and their fractions..……… kg 20

-Vegetable fats and oils and their fractions:

1516.2000.21 — Hydrogeneted Vegetable Fats .……..………… kg 10

1516.2000.29 — Other ……………………………..………… kg 20

15.17 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 15.16.

1517.1000.00 -Margarine, excluding liquid margarine……… kg 20

1517.9000.00 -Other…………………….. kg 20

1518.0000.00 – Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurised, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal or vegetable fats or oils of fractions of different fats or oils

of this Chapter, not elsewhere specified or included…………………….. kg 20

[15.19] Reserved

1520.0000.00 – Glycerol, crude; glycerol waters and glycerol lyes…………………………………………..…. kg 10

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

1521.1000.00 – Vegetable waxes……………………….…. kg 5

1521.9000.00 – Other………………………………………….. kg 5

1522.0000.00 – Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes …………………… kg 10

Section IV

PREPARED FOODSTUFF; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note.

  1. – In this Section the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

 

Chapter 16

Preparations of meat, of fish or of crustaceans, molluscs of other aquatic invertebrates

Notes.

  1. – This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 05.04.
  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 predominates by weight.

These provisions do not apply to the stuffed products of heading 19.02 or to the Preparations of heading 21. 03 or21.04.

Subheading Notes.

  1. – For the purposes of subheading 1602.10, the expression “homogoenised 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 16.02.
  2. – The fish and crustaceans specified in the subheadings of heading 16.04 or 16.05 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

 

HEADING DESCRIPTION SU NG H.S CODE DUTY RATE

1601.0000.00 -Sausages and similar products, of meat, meat offal or blood; food preparations based on these products……………………………………….. kg 20

16.02 Other prepared or preserved meat, meat offal or blood

1602.1000.00 – Homogenised preparations……………. kg 20

1602.2000.00 – Of liver of any animal…………………… kg 20

-Of poultry of heading 01.05:

1602.3100.00 — Of turkeys……………………………………. kg 20

1602.3200.00 — Of fowls of the species Gallus domesticus …….. kg 20

1602.3900.00 — Other………………………………………….. kg 20

– Of swine :

1602.4100.00 — Hams and cuts thereof………………… kg 20

1602.4200.00 — Shoulder and cuts thereof………….. kg 20

1602.4900.00 — Other, including mixtures…………………….. kg 20

1602.5000.00 – Of bovine animals………………………….. kg 20

1602.9000.00 – Other, including preparations

of blood of any animal …………………… kg 20

1603.0000.00 – Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic Invertebrates ……………………………….… kg 20

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

– Fish, whole or in pieces, but not minced :

1604.1100.00 — Salmon………………………………………… kg 20

1604.1200.00 — Herrings……………………….……………. kg 20

1604.1300.00 — Sardines, sardinella and brisling or sprate….… kg 20

1604.1400.00 — Tunas, skipjack and bonito (Sarda spp.)……… kg 20

1604.1500.00 — Mackerel…………………………………….… kg 20

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

1604.1600.00 — Anchovies……………………………………. kg 20

1604.1900.00 — Other………………………………….……… kg 20

1604.2000.00 – Other prepared or preserved fish……………… kg 20

1604.3000.00 – Caviar and caviar substitutes……….. kg 20

16.05 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.

1605.1000.00 -Crab…………………………………….…..… kg 20

1605.2000.00 – Shrimps and prawns…………………….. kg 20

1605.3000.00 – Lobster………………………………………. kg 20

1605.4000.00 – Other crustaceans……………………… kg 20

1605.9000.00 – Other………………………………………….. kg 20

 

Chapter 17

Sugars and sugar confectionery

Note.

  1. – This Chapter does not cover:

(a)     Sugar confectionery containing cocoa (heading 18.06);

(b)     Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or

(c)     Medicaments or other products of Chapter 30.

Subheading Note.

  1. – For the purposes of subheadings 1701.11 and 1701.12, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5o.

 

HEADNG/ H. S CODE DESCRIPTION SU NG DUTY RATE

  1. 01 Cane or beet sugar and chemically pure sucrose in solid form.

– Raw sugar not containing added flavouring or colouring matter:

1701.1100.00 — Cane Sugar……………………………………………….. kg 50

1701.1200.00 — Beet Sugar……………………………………………….. kg 50

– Other:

1701.9100.00 — Containing added flavouring or colouring matter………. kg 50

1701.9900.00 — Other…………………………………………………….. kg 50

17.02 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel.

– Lactose and lactose syrup :

1702.1100.00 — Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter……….…… kg 5

1702.1900.00 –Other………………………………………………….…. kg 20

702.2000.00 -Maple sugar and maple syrup……………………. kg 5

1702.3000.00 -Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose…………………………………………….……..… kg 5

1702.4000.00 – Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar…………………………………………………. kg 5

1702.5000.00 – Chemically pure fructose…………………………. kg 5

1702.6000.00 – Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar ……………………………………………..kg 5

1702.9000.00 – Other, including invert sugar and sugar syrup blends containing in the dry state 50% by weight of fructose ……….. kg 5

17.03 Molasses resulting from the extraction or refining of sugar

1703.1000.00 – Cane molasses……………………..……………………… kg 10

1703.9000.00 – Other………………..…………………..…………………. kg 10

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

1704.1000.00 – Chewing gum, whether or not sugar-coated……………… kg 20

1704.9000.00 – Other…………………………………….……………….. kg 20

 

Chapter 18

Cocoa and cocoa preparations

Notes.

  1. – This Chapter does not cover the preparations of heading 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04.

2.- Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note

1 to this Chapter, other food preparation containing cocoa.

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

1801.0000.00 -Cocoa beans, whole or broken, raw or roasted…………………………………………. kg 5

1802.0000.00 -Cocoa shells, husks, skins and other cocoa waste…………… kg 10

18.03 Cocoa paste, whether or not defatted.

1803.1000.00 – Not defatted……………………….……… kg 10

1803.2000.00 – Wholly or partly defatted……………… kg 10

1804.0000.00 -Cocoa butter, fat and oil………………. kg 10

1805.0000.00 -Cocoa powder, not containing added sugar or other sweetening matter……………… kg 20

18.06 Chocolate and other food preparations containing cocoa.

1806.1000.00 – Cocoa powder, containing added sugar or other

sweetening matter…………………….…… kg 20

1806.2000.00 – 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 2kg ………..…………. kg 20

– Other, in blocks, slabs or bars:

1806.3100.00 — Filled………………………………………… kg 20

1806.3200.00 — Not filled……………………………………. kg 20

1806.9000.00 -Other……………………………………….. kg 20

 

Chapter 19

Preparations of cereals, flour, starch or milk; Pastrycooks’ products

Notes.

1.- This Chapter does not cover:

(a)     Except in the case of stuffed products of heading 19.02, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic or other aquatic invertebrates, of any combination thereof (Chapter 16);

(b)     Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or

(c)     Medicaments or other products of Chapter 30.

  1. – For the purposes of heading 19.01:

(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 and Chapter, other than flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06).

  1. – Heading 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or coated with chocolate other food preparations containing cocoa of heading 18.06 (heading 18.06).
  2. – For the purposes of heading 19.04, the expression “otherwise prepared” means prepared or processed to an extent beyond that provided for in the headings of or

Notes to Chapter 10 or 11.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

19.01 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less that 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.

1901.1000.00 – Preparations for infant use, put up for retail sale.. kg 10

1901.2000.00 – Mixes and doughs for the preparation of bakers’ wares of heading 19.05…………………. kg 10

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

-Other:

1901.9000.91 — Fatfilled Milk ……………………………….. kg 5

1901.9000.99 — Other …………………….………………….. kg 20

19.02 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.

– Uncooked pasta, not stuffed or otherwise prepared:

1902.1100.00 — Containing eggs……………………….….. kg 20

1902.1900.00 — Other ……………………………………….. kg 20

1902.2000.00 – Stuffed pasta, whether or not cooked or otherwise prepared………………….…….. kg 20

1902.3000.00 – Other pasta ……………………………… kg 20

1902.4000.00 – Couscous……………………………..………. kg 20

1903.0000.00 -Tapioca and substitutes therefor prepared from starch, in the form flakes, grains, pearls, siftings or in similar forms……………. kg 20

19.04 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), precooked, or otherwise prepared, not elsewhere specified or included.

1904.1000.00 – Prepared foods obtained by the swelling or roasting of cereals or cereal products…………… kg 20

1904.2000.00 -Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals……… kg 20

1904.3000.00 – Bulgur wheat………………..………………. kg 20

1904.9000.00 – Other…………………………………………… kg 20

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

19.05 Bread, pastry cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products.

1905.1000.00 – Crispbread…………………………….…….. kg 20

1905.2000.00 – Gingerbread and the like………………. kg 20

-Sweet biscuits; waffles and wafers:

1905.3100.00 — Sweet biscuits………………………………. kg 20

1905.3200.00 — Waffles and wafers..…………………… kg 20

1905.4000.00 – Rusks, toasted bread and similar toasted products………………………………………. kg 20

1905.9000.00 – Other……………………………………….. kg 20

 

Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants

Notes.

  1. – This Chapter does not cover:

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

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

(c)     Homogenised composite food preparations of heading 21.04

  1. – Headings 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 17.04) or chocolate confectionery (heading 18.06).
  2. – Headings 20.01,20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1 (a).
  3. – Tomato juice the dry weight content of which is 7% or more is to be classified in heading 20.02.
  4. – For the purposes of heading 20.07, 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
  5. – For the purposes of heading 20.09, the expression “juices, unfermented and not containing added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.

Subheading Notes.

1.-     For the purposes of subheading 2005.10, the expression “homogenised vegetables” means preparations of vegetables, finely homogenized, put up for retail sale as infant food or for dietetric purposes, in containers of a net weight content not exceeding 250g.

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 20.05.

  1. – For the purposes of subheading 2007.10, the expression “homogenized preparation” means preparation of fruit, finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250g. 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 20.07.
  2. – For the purpose of subheading 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 oC or corrected for 20 oC if the reading is made at a different temperature

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

20.01 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:

2001.1000.00 -Cucumbers and gherkins…………….. kg 20

2001.9000.00 – Other…………………………………………… kg 20

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

2002.1000.00 -Tomatoes, whole or in pieces……….. kg 20

– Other:

2002.9000.91 — Concentrates in drums ………………… kg 5

2002.9000.99 — Other …………………………………………. kg 20

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

2003.1000.00 -Mushrooms of the genus Agaricus…… kg 20

2003.2000.00 – Truffles…………………………………………. kg 20

2003.9000.00 – Other……………………………………………. kg 20

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

20.04 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06.

2004.1000.00 -Potatoes…………….…………………………. kg 20

2004.9000.00 -Other vegetables and mixtures of vegetables…… kg 20

20.05 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06.

2005.1000.00 -Homogenised vegetables…….………… kg 20

2005.2000.00 -Potatoes………………………………………… kg 20

2005.4000.00 – Peas (Pisum sativum..)………………… kg 20

– Beans (vigna spp., Phaseolus spp.):

2005.5100.00 –Beans, shelled…………………………… kg 20

2005.5900.00 –Other………………………………….………. kg 20

2005.6000.00 -Asparagus……………………………..………. kg 20

2005.7000.00 – Olives…………………………………………… kg 20

2005.8000.00 – Sweet corn (Zea mays var. saccharata)………… kg 20

2005.9000.00 – Other vegetables and mixures of vegetables…… kg 20

2006.0000.00 – Vegetables, fruit, nuts, fruit- peel and other parts of plants, preserved by sugar (drained, glace or crystallized)……………………… kg 20

20.07 Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter.

2007.1000.00 – Homogenised preparations………….. kg 20

– Other :

2007.9100.00 — Citrus fruit……………………………………. kg 20

2007.9900.00 — Other…………………………………………. kg 20

20.08 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

-Nuts, ground-nuts and other seeds, whether or not mixed together :

2008.1100.00 — Ground-nuts…………………………………. kg 20

2008.1900.00 — Other, including mixtures……………. kg 20

2008.2000.00 -Pineapples…………………………………… kg 20

2008.3000.00 – Citrus fruit……………………………………. kg 20

2008.4000.00 – Pears…………………………………………. kg 20

2008.5000.00 – Apricots……………………………………… kg 20

2008.6000.00 – Cherries………………………………………… kg 20

2008.7000.00 – Peaches, including nectarines………. kg 20

2008.8000.00 – Strawberries…………………………………… kg 20

– Other, including mixtures other than those of subheading 2008.1900:

2008.9100.00 — Palm hearts…………………………….……. kg 20

2008.9200.00 — Mixtures…………………………………….. kg 20

2008.9900.00 — Other……………………………………….. kg 20

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

– Orange juice:

— Frozen:

2009.1100.12 —Concentrates in Drums…………….…… kg 5

2009.1100.13 — Other, in retail sale packagings……………… kg 20

— Not frozen, of a Brix value not exceeding 20:

2009.1200.14 — Concentrates in Drums………………… kg 5

2009.1200.15 — Other, in retail sale packagings……………… kg 20

–Other:

2009.1900.16 — Concentrates in Drums………………… kg 5

2009.1900.19 — Other, in retail sale packagings…………….… kg 20

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

-Grape juice: — Of a brix value not exceeding 20:

2009.2100.22 — Concentrates in Drums……………… kg 5

2009.2100.23 — Other, in retail sale packagings……….….….

– Other: kg 20

2009.2900.24 — Concentrates in Drums……………… kg 5

2009.2900.29 — Other, in retail sale packagings……………… – Juice of any other single citrus fruit: kg 20

— Of a Brix value not exceeding 20:

2009.3100.32 — Concentrates in Drums……………. kg 5

2009.3100.33 — Other, in retail sale packagings………….…. kg 20

— Other:

2009.3900.34 — Concentrates in Drums………………. kg 5

2009.3900.39 — Other, in retail sale packagings………….…. kg 20

-Pineapple juice:

— Of a Brix value not exceeding 20:

2009.4100.42 — Concentrate in Drums………………. kg 5

2009.4100.43 — Other, in retail sale packagings……………..

– Other: kg 20

2009.4900.44 — Concentrates in Drums……………… kg 5

2009.4900.49 — Other, in retail sale packagings………………

– Tomatoes juice: kg 20

2009.5000.51 — Concentrates in Drums……….……… kg 5

2009.5000.59 — Other, in retail sale packagings………………

-Grape juice (including grape must): kg 20

–Of a Brix value not exceeding 30:

2009.6100.62 — Concentrates in Drums…………….. kg 5

2009.6100.63 — Other, in retail sale packagings…………….. kg 20

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

— Other:

2009.6900.64 —Concentrates in Drums…………….. kg 5

2009.6900.69 — Other, in retail sale packagings…………… kg 20

– Apple juice:

–Of a Brix value not exceeding 20:

2009.7100.72 — Concentrates in Drums……………. kg 5

2009.7100.73 — Other, in retail sale packagings …………… kg 20

— Other:

2009.7900.74 — Concentrates in Drums……………. kg 5

2009.7900.79 — Other, in retail sale packagings …………… kg 20

– Juice of any other single fruit or vegetable:

2009.8000.81 — Concentrate in Drums……………… kg 5

2009.8000.89 — Other, in retail sale packagings ……………… kg 20

– Mixture of juices:

2009.9000.91 — Concentrate in Drums……………….. kg 5

2009.9000.99 — Other, in retail packagings …………………. kg 20

 

Chapter 21

Miscellaneous edible preparations

Notes.

  1. – This Chapter does not cover :

(a)     Mixed vegetables of heading 07.12;

(b)     Roasted coffee substitutes containing coffee in any proportion (heading 09.01);

(c)     Flavoured tea (heading 09.02);

(d)     Spices or other products of heading 09.04 to 09.10;

(e)     Food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof

(Chapter 16);

(f)      Yeast put up as a medicament or other products of heading 30.03 or 30.04; or

(g)     Prepared enzymes of heading 35.07.

  1. – Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01.
  2. – For the purposes of heading 21.04, the expression “homogenized composite food preparation” means preparations consisting of a finely homogenized mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250g. 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.

 

 

HEADING/ H.S CODE DESCRITION SU NG DUTY RATE

21.01 Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:

-Extracts, essences and concentrates, of coffee, and preparation with a basis of these extracts, essences of concentrates of with a basis of coffee:

2101.1100.00 — Extracts, essences and concentrates…………… kg 10

2101.1200.00 — Preparations with a basis of extracts, essences or concentrates or with a basis of coffee……………. kg 20

2101.2000.00 – Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate………………………………….. kg 20

2101.3000.00 – Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof………………………………………… kg 20

21.02 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders.

2102.1000.00 – Active yeasts………………………………….. kg 5

2102.2000.00 – Inactive yeasts; other single-cell microorganisms, dead………………….…………. kg 5

2102.3000.00 – Prepared baking powders …………… kg 5

21.03 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.

2103.1000.00 – Soya sauce……………………………….…. kg 20

2103.2000.00 – Tomato ketchup and other tomato sauces……..… kg 20

2103.3000.00 – Mustard flour and meal and prepared mustard …………….… kg 20

2103.9000.00 – Other ………………………………………….. kg 20

 

HEADING/ H. S CODE DESCRIPTION SU NG DUTY RATE

21.04 Soups and broths and preparations therefor; homogenized composite food preparations.

2104.1000.00 – Soups and broths and preparation therefore….. kg 20

2104.2000.00 – Homogenised composite food preparations……. kg 20

2105.0000.00 -Ice cream and other edible ice, whether or not containing cocoa………………………………. kg 20

21.06 Food preparations not elsewhere specified or included.

2106.1000.00 – Protein concentrates and textured protein substances……………………………….……… kg 20

2106.9000.00 – Other …………………………………….…… kg 20

 

Chapter 22

Beverages, spirits and vinegar

Notes.

1.-     This Chapter does not cover:

(a)     Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03);

(b)     Sea water (heading 25.01);

(c)     Distilled or conductivity water or water of similar purity (heading 28.51);

(d)     Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 29.15);

(e)     Medicaments of heading 30.03 or 30.04; or

(f)      Perfumery or toilet preparations (Chapter 33).

  1. – For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20oC.
  2. – For the purposes of heading 22.02, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate.

Subheading Note.

  1. – For the purposes of subheading 2204.10, the expression “sparking wine” means wine which, when kept at a temperature of 20oC in closed containers, has an excess pressure of not less than 3 bars.

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

22.01 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.

2201.1000.00 – Mineral waters and aerated waters…………… Lt 20

2201.9000.00 – Other………………………………………… Lt 20

22.02 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 20.09.

2202.1000.00 – Waters, including mineral water and aerated waters, containing added sugar or other

sweetening matter or flavoured…………………. Lt 20

– Other:

2202.9000.91 — Soyamilk, power or health drinks (Liquid Dietary Supplements) e.g. Power Horse, Red Ginseng, Aloe Vera Gel etc…………… Lt 5

2202.9000.99 — Other ………………………………………… Lt 20

2203.0000.00 -Beer made from malt………………………. Lt 20

22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.

2204.1000.00 -Sparkling wine………………………………. Lt 20

– Other wine; grape must with fermentation prevented or arrested by the addition of alcohol :

2204.2100.00 — In containers holding 2 litres or less…………… Lt 20

2204.2900.00 — Other……………………………………………. Lt 20

2204.3000.00 – Other grape must……………………….. Lt 20

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

2205.1000.00 – In containers holding 2 litres or less………… Lt 20

2205.9000.00 – Other…………………………………………. Lt 20

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2206.0000.00 – Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixture of fermented beverages and nonalcoholic beverages, not elsewhere specified or included……………………………. Lt 20

22.07 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength.

2207.1000.00 -Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher………… Lt 20

2207.2000.00 – Ethyl alcohol and other spirits, denatured, of any strength…………………………………………… Lt 20

22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages.

2208.2000.00 – Spirits obtained by distilling grape wine or grape marc……………………………. Lt 20

2208.3000.00 – Whiskies…………………………….. Lt 20

2208.4000.00 – Rum and tafia……………………….. Lt 20

2208.5000.00 – Gin and placeGeneva……………………… Lt 20

2208.6000.00 – Vodka……………………………….. Lt 20

2208.7000.00 – Liqueurs and cordials……………….. Lt 20

2208.9000.00 – Other………………………………… Lt 20

2209.0000.00 – Vinegar and substitutes for vinegar obtained from acetic acid………………………………. Lt 20

 

Chapter 23

Residues and waste from the food industries; prepared animal fodder.

Note.

1.-     Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.

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.

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

23.01 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves.

2301.1000.00 – Flours, meals and pellets, of meat or meat offal;greaves………………………………………. kg 10

2301.2000.00 -Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates……………………………….. kg 10

23.02 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants.

2302.1000.00 – of maize (corn)……………………….…… kg 10

2302.2000.00 – Of rice……………………………………….. kg 10

2302.3000.00 – Of wheat…………………………………….. kg 10

2302.4000.00 – Of other cereals……………………………. kg 10

2302.5000.00 – Of leguminous plants……………………. kg 10

23.03 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets.

2303.1000.00 – Residues of starch manufacture and similar residues………………………………………… kg 10

2303.2000.00 – Beet-pulp, bagasse and other waste of sugar  manufacture ………………………………… kg 10

2303.3000.00 – Brewing or distilling dregs and waste………… kg 10

2304.0000.00 -Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil…………… kg 10

2305.0000.00 – Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil………… kg 10

23.06 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05:

2306.1000.00 -Of cotton seeds…………………………..……. kg 10

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2306.2000.00 – Of linseed……………………………………… kg 10

2306.3000.00 – Of sunflower seeds………………………… kg 10

– Of rape or colza seeds:

2306.4100.00 — Of low erucic acid rape or colza seeds………. kg 10

2306.4900.00 — Other…………………………………….……. kg 10

2306.5000.00 – Of coconut or copra………………….…… kg 10

2306.6000.00 – Of palm nuts of kernels…………………. kg 10

2306.7000.00 – Of maize (corn) germ……………………. kg 10

2306.9000.00 – Other………………………………………….. kg 10

2307.0000.00 – Wine lees; argol………………………….. kg 10

2308.0000.00 – Vegetable materials and vegetable waste, vegetable residues and by-products, whether or nor in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included………………………………………… kg 10

23.09 Preparation of a kind used in animal feeding.

2309.1000.00 – Dog or cat food, put up for retail sale………… kg 10

2309.9000.00 – Other…………………………………………. kg 10

 

Chapter 24

Tobacco and manufactured tobacco substitutes

Note.

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

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

24.01 Unmanufactured tobacco; tobacco refuse.

2401.1000.00 – Tobacco, not stemmed/stripped…………. kg 5

2401.2000.00 – Tobacco, partly or wholly stemmed/stripped….. kg 5

2401.3000.00 – Tobacco refuse…………………………… kg 5

 

HEADING/ H. S CODE DSCRIPTION SU NG DUTY RATE

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

2402.1000.00 – Cigars, cheroots and cigarillos, containing tobacco……………………………………….. kg 50

2402.2000.00 -Cigarettes containing tobacco……………….. kg 50

2402.9000.00 -Other………………………………………….. kg 50

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

2403.1000.00 – Smoking tobacco, whether or not containing tobacco substitutes in any proportion…………… kg 50

– Other :

2403.9100.00 — “Homogenised” or “reconstituted” tobacco…… kg 50

2403.9900.00 — Other………………………………………….. kg 50

 

Section V

MINERAL PRODUCTS

 

Chapter 25

Salt; sulphur; earths and stone; plastering materials, lime and cement.

Notes.

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

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

  1. – This Chapter does not cover:

(a)     Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02);

(b)     Earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading 28.21);

(c)     Medicaments or other products of Chapter 30;

(d)     Perfumery, cosmetic or toilet preparation (Chapter 33);

(e)     Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing, facing or damp course slates (heading 68.03);

(f)      Precious or semi-precious stones (heading 71.02 or 71.03);

(g)     Cultured crystals (other than optical elements) weighing not less 2.5g each, of sodium chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01);

(h)     Billiard chalks (heading 95.04); or

(ij)     Writing or drawing chalks or tailors’ chalks (heading 96.09).

3.-     Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in heading 25.17.

  1. – Heading 25.30 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; strontiante (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

25.01 -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:

2501.0000.10 — Crude Salt ………………………………… kg 5

2501.0000.19 — Other, including Processed Salt…………… kg 10

2502.0000.00 -Unroasted iron pyrites……………………. kg 5

2503.0000.00 – Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur………………………………………… kg 5

25.04 Natural graphite.

2504.1000.00 – In powder or in flakes………………….. kg 5

2504.9000.00 – Other:………………………………………… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

25.05 Natural sands of all kinds, whether or not coloured, other than metalbearing sands of Chapter 26.

2505.1000.00 – Silica sands and quartz sands…………….…… kg 5

2505.9000.00 – Other :…………………………………………. kg 5

25.06 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

2506.1000.00 – Quartz ………………………….…………….. kg 5

– Quartzite:

2506.2100.00 — Crude or roughly trimmed………….. kg 5

2506.2900.00 — Other ………………………………………….. kg 5

2507.0000.00 – Kaolin and other kaolinic- clays, whether or not

calcined………………… kg 5

25.08 Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.

2508.1000.00 – Bentonite .…………………………….…. kg 5

2508.2000.00 – Decolourising earths and fuller’s earth:………… kg 5

2508.3000.00 – Fire-clay……………………………………….. kg 5

2508.4000.00 – Other clays…………………………………… kg 5

2508.5000.00 – Andalusite, Kyanite and sillimanite…….……… kg 5

2508.6000.00 – Mullite………………………………………..… kg 5

2508.7000.00 – Chamotte or dinas earths……………… kg 5

2509.0000.00 – Chalk …………………………………………. kg 5

25.10 Natural calcium phosphate, natural aluminum calcium phosphates and phosphate chalk

2510.1000.00 -Unground……………………………………… kg 5

2510.2000.00 -Ground………………………………………… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

25.11 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, otherthan barium oxide of heading 28.16

2511.1000.00 – Natural barium sulphate (barytes) :…………… kg 5

2511.2000.00 – Natural barium carbonate (witherite)………… kg 5

2512.0000.00 -Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less…………. kg 5

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

– Pumice stone:

2513.1100.00 — Crude or in irregular pieces, including crushed pumice (“bimskies”)…………………….. kg 5

2513.1900.00 — Other……………………….………………… kg 5

2513.2000.00 -Emery, natural corundum, natural garnet and other natural abrasives………………… kg 5

2514.0000.00 -Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape…. kg 5

25.15 Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

– Marble and travertine :

2515.1100.00 — Crude or roughly trimmed………….. kg 5

2515.1200.00 — Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.. kg 5

2515.2000.00 – Ecaussine and other calcareous monumental or building stone; alabaster………………… kg 5

25.16 Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

– Granite:

2516.1100.00 — Crude or roughly trimmed…………… kg 5

2516.1200.00 –Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.. kg 5

– Sandstone:

2516.2100.00 — Crude or roughly trimmed…………… kg 5

2516.2200.00 –Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shapes. kg 5

2516.9000.00 – Other monumental or building stone…………… kg 5

25.17 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the material cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated.

2517.1000.00 – Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated…… kg 5

2517.2000.00 – Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials

cited in subheading 2517.10…………… kg 5

2517.3000.00 – Tarred macadam…………………………… kg 5

– Granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated:

2717.4100.00 — of marble……………………………………… kg 5

2517.4900.00 — Other…………………………………………. kg 5

25.18 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.

2518.1000.00 – Dolomite not calcined or sintered……………… kg 5

2518.2000.00 – Calcined or sintered dolomite…………………… kg 5

2518.3000.00 – Dolomite ramming mix…………………… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

25.19 Natural magnesium carbonate (magnesite);fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.

2519.1000.00 – Natural magnesium carbonate (magnesite)…… kg 5

2519.9000.00 -Other……………………………………………. kg 5

25.20 Gypsum, anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.

2520.1000.00 – Gypsum; anhydrite…………………………. kg 20

2520.2000.00 – Plasters…………………………………………… kg 20

2521.0000.00 -Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement………………………………………… kg 5

25.22 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25.

2522.1000.00 – Quicklime……………………………………… kg 10

2522.2000.00 – Slaked lime…………………………………….. kg 10

.

2522.3000.00 – Hydraulic lime………………………………… kg 10

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

2523.1000.00 – Cement clinkers……………………………… kg 10

– Portland cement:

2523.2100.00 –White cement, whether or not artificially coloured.. kg 20

— other Cement:

2523.2900.22 —In Bags ……………………………………. kg 20

2523.2900.29 —Bulk ………………………………..…….. kg 10

2523.3000.00 – Aluminous cement………………………….. kg 20

2523.9000.00 – Other hydraulic cements…………………. kg 20

2524.0000.00 -Asbestos……………………………………. kg 5

 

HEADNG/ H.S CODE DESCRIPTION SU NG DUTY RATE

25.25 Mica, including splittings; mica waste.

2525.1000.00 – Crude mica and mica riffed into sheets or splittings…………………………………………. kg 5

2525.2000.00 -Mica powder…………………………………… kg 5

2525.3000.00 -Mica waste……………………………….……. kg 5

25.26 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.

2526.1000.00 – Not crushed, not powdered………… kg 5

2526.2000.00 – Crushed or powdered ………….…….…. kg 5

[25.27] Reserved

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

2528.1000.00 – Natural sodium borates and concentrates thereof

(whether or not calcined)……………… kg 5

2528.9000.00 – Other……………………………………… kg 5

25.29 Felspar; leucite, nepheline and nepheline syenite; flourspar.

2529.1000.00 – Felspar……………………………………….. kg 5

– Flourspar :

2529.2100.00 — Containing by weight 97% or less of calcium fluoride………………………………………… kg 5

2529.2200.00 –Containing by weight more than 97% of calcium fluoride………………………………………… kg 5

2529.3000.00 – Leucite; nepheline and nepheline syenite………. kg 5

25.30 Mineral substances not elsewhere specified or included.

2530.1000.00 – Vermiculite, perlite and chlorites, unexpanded… kg 5

2530.2000.00 – Kieserite, epsomite (natural magnesium sulphates)………………………………….. kg 5

2530.9000.00 – Other…………………………………….. kg 5

 

Chapter 26

Ores, Slag and ash

Notes.

1.-     This Chapter does not cover:

(a)     Slag or similar industrial waste prepared as macadam (heading 25.17);

(b)     Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);

(c)     Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (27.10);

(d)     Basic slag of Chapter 31;

(e)     Slag wool, rock wool or similar mineral wools (heading 68.06);

(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 71.12); or

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

  1. – For the purposes of heading 26.01 to 26.17, the term “ores” means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 26.01 to 26.17 do not, however include minerals which have been submitted to processes not normal to the metallurgical industry.
  2. – Heading 26.20 applies only to:

(a)     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 26.21); and

(b)     Ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.

Subheading Notes.

  1. – For the purposes of subheading 2620.21, “leaded gasoline sludges and leaded anti-knock compound sludges” mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead),andconsisting essentially of lead, lead compounds and iron oxide.
  2. – 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.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

26.01 Iron ores and concentrates, including roasted iron pyrites.

-Iron ores and concentrates, other than roasted iron pyrites:

2601.1100.00 — Non-agglomerated…………………….. kg 5

2601.1200.00 — Agglomerated……………………………. kg 5

2601.2000.00 – Roasted Iron pyrites……………………. kg 5

2602.0000.00 – Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight………. kg 5

2603.0000.00 – Copper ores and concentrates…………. kg 5

2604.0000.00 – Nickel ores and concentrates.………….. kg 5

2605.0000.00 – Cobalt ores and concentrates…………… kg 5

2606.0000.00 – Aluminium ores and concentrates……… kg 5

2607.0000.00 – Lead ores and concentrates…………….. kg 5

2608.0000.00 – Zinc ores and concentrates……………… kg 5

2609.0000.00 – Tin ores and concentrates…………….…. kg 5

2610.0000.00 – Chromium ores and concentrates………. kg 5

2611.0000.00 – Tungsten ores and concentrates………… kg 5

26.12 Uranium or thorium ores and concentrates

2612.1000.00 – Uranium ores and concentrates…………….. kg 5

2612.2000.00 – Thorium ores and concentrates…………….. kg 5

26.13 Molybdenum ores and concentrates.

2613.1000.00 – Roasted…………………………..………… kg 5

2613.9000.00 – Other………………………….…………… kg 5

2614.0000.00 – Titanium ores and concentrates………… kg 5

 

HEADING/ H.S. CODE. DESCRIPTION SU NG DUTY RATE

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

2615.1000.00 – Zirconium ores and concentrates……………… kg 5

2615.9000.00 – Other…………………………….……………. kg 5

26.16 Precious metal ores and concentrates.

2616.1000.00 – Silver ores and concentrates…………………. kg 5

2616.9000.00 – Other…………………………………………. kg 5

26.17 Other ores and concentrates.

2617.1000.00 – Antimony ores and concentrates…………….. kg 5

2617.9000.00 – Other… …………………………………….. kg 5

2618.0000.00 – Granulated slag (slag sand) from the manufacture of iron or steel………………… kg 5

2619.0000.00 – Slag, dross (other than granulated slag),scalings and other waste from the manufacture of iron or steel………………… kg 5

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

– Containing mainly zinc :

2620.1100.00 — Hard zinc spelter…………………………. kg 5

2620.1900.00 –Other…………………………………….. kg 5

– Containing mainly lead:

2620.2100.00 — Leaded gasoline sludges and leaded anti-knock compound sludges…………………………… kg 5

2620.2900.00 — Other………………………….…….…….. kg 5

2620.3000.00 – Containing mainly copper…………..……… kg 5

2620.4000.00 – Containing mainly aluminium……………… kg 5

2620.6000.00 – Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or the metals or for the manufacture of their chemical compounds…………….. kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

– Other:

2620.9100.00 — Containing antimony, beryllium, cadmium, chromium or their mixtures……………. kg 5

2620.9900.00 — Other………………………………………. kg 5

26.21 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste.

2621.1000.00 – Ash and residues from the incineration of municipal waste…………………. kg 5

2621.9000.00 – Other…………………………….. kg 5

 

Chapter 27

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

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 27.11;

(b)     Medicaments of heading 30.03 or 30.04; or

(c)     Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.

  1. – References in heading 27.10 to “petroleum oils and oils obtained from bituminous minerals” include not petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300oC, after conversion to 1,013 milibars when a reduced-pressure distillation method is used (Chapter 39)
  2. – For the purposes of heading 27.10, “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 used of cutting oils for machining operations.

Subheading Notes.

  1. – For the purposes of subheading 2701.11, “anthracite” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.
  2. – For the purposes of subheading 2701.12, “bituminous coal” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg.
  3. – For the purposes of subheadings 2707.10, 2707.20, 2707.30, 2707.40 and 2707.60, the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)”,”naphthalene” and “phenols” apply to products which contain more than 50% by weight of benzene, toluene, xylenes, naphthalene or phenols, respectively.
  4. – For the purposes of subheading 2710.11, “light oils and preparations” are those of which 90% or more by volume (including losses) distil at 210oC (ASTMD 86 method).

 

HEADING/ H.S. CODE. DESCRIPTION SU NG DUTY RATE

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

-Coal, whether or not pulverized, but not agglomerated:

2701.1100.00 — Anthracite……………………………………. kg 5

2701.1200.00 — Bituminous coal………………………… kg 5

2701.1900.00 — Other coal……………………………………. kg 5

2701.2000.00 – Briquettes, ovoids and similar solid fuels manufactured from coal………….………. kg 5

27.02 Lignite, whether or not agglomerated, excluding jet.

2702.1000.00 -Lignite, whether or not pulverized, but not agglomerated…………………………….……. kg 5

2702.2000.00 – Agglomerated lignite…………………… kg 5

2703.0000.00 -Peat (including peat litter), whether or not agglomerated………………….…………….. kg 5

2704.0000.00 -Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon ……………………….……….. kg 5

2705.0000.00 – Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous  hydrocarbons…………………… kg 5

 

HEADING/ H.S. CODE. DESCRIPTION SU NG DUTY RATE

2706.0000.00 -Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars……… kg 5

  1. 07 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the nonaromatic constituents.

2707.1000.00 – Benzol (Benzene)……..……………………………. kg 5

2707.2000.00 -Toluol (Toluene)………………………………….. kg 5

2707.3000.00 – Xylol (Xylenes)…………………………………….. kg 5

2707.4000.00 – Naphthlene………………………………………….. kg 5

2707.5000.00 -Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250oC by the

ASTM D 86 method…………………………………. kg 5

2707.6000.00 -Phenols……………………………………………… kg 5

– Other:

2707.9100.00 — Creosote oils…………………………….…….…… kg 5

2707.9900.00 — Other………………………………….….………… kg 5

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

2708.1000.00 – Pitch…………………………………………………… kg 5

2708.2000.00 – Pitch coke……………………………………………… kg 5

2709.0000.00 -Petroleum oils and oils obtained from bituminous minerals, crude………………………………………… kg 5

27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparation 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.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

-Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils:

2710.1100.00 – Light oils and preparations ……………..…… kg 10

2710.1900.00 – Other ………………………………………………. kg 10

– Waste oils :

2710.9100.00 –Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)……………………………………. kg 10

2710.9900.00 –Other …………………………………………….. kg 10

27.11 Petroleum gases and other gaseous hydrocarbons.

-Liquefied :

2711.1100.00 –Natural gas……………………….…………………. kg 5

2711.1200.00 — Propane………………………..………….…………. kg 5

2711.1300.00 — Butanes……………………..………………….……. kg 5

2711.1400.00 — Ethylene, propylene, butylenes and butadiene……… kg 5

2711.1900.00 — Other…………………………………………………. kg 5

-In gaseous state :

2711.2100.00 — Natural gas………………………………………….. kg 5

2711.2900.00 — Other………………………………………………… kg 5

27.12 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured.

2712.1000.00 -Petroleum jelly………………………………………… kg 5

2712.2000.00 -Paraffin wax containing by weight less than 0.75% of oil.. kg 5

2712.9000.00 – Other………………………………………………….. kg 5

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

– Petroleum coke:

2713.1100.00 — Not calcined……………………………………….. kg 5

2713.1200.00 — Calcined……………………………………………. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2713.2000.00 – Petroleum bitumen …………………….…… kg 5

2713.9000.00 – Other residues of petroleum oils or of oils obtained

from bituminous minerals……………………. kg 5

27.14 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.

2714.1000.00 – Bituminous or oil shale and tar sands……….…… kg 5

2714.9000.00 – Other……………………………………………… kg 5

2715.0000.00 – Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)……………………………… kg 5

2716.0000.00 – Electrical energy (optional heading)……………… kg 5

 

Section VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Notes.

  1. – (a) Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of the Nomenclature.

(b) Subject to paragraph (a) above, goods answering to a description in heading 28.43 or 28.46 are to be classified in these headings and in no other heading of this Section.

  1. – Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put in measured doses or for retail sale are to be classified in those headings and no other heading of the Nomenclature.
  2. – 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.

 

Chapter 28

Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

Notes

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

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

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

(c)     The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;

(d)     The products mentioned in (a), (b) or (c) above with an added stabilizer (including an anti-caking agent) necessary for their preservation or transport;

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

  1. – In addition to dithionites and sulphoxlates, stabilized with organic substance (heading 28.31), carbonates and peroxocarbonates of inorganic bases (heading 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 28.37), fulminates, cyanates, and thiocyanates, of inorganic bases (heading 28.38), organic products included in heading 28.43 to 28.46 and carbides (heading 28.49), 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 cyanogens acid (heading 28.11);

(b)     Halide oxides of carbon (heading 28.12);

(c)     Carbon disulphide (heading 28.13);

(d)     Thiocarbonates, selencocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 28.42);

(e)     Hydrogen peroxide, solidified with urea (heading 28.47), Carbon oxysulphide, thiocarbonyl halides, cyanogens halides and canamide and its metal derivatives (heading 28.51) other than calcium canamide, 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 Luminoplores, of heading 32.06; glass frit and other glass in the form of powder, granules or flakes, of heading 32.07;

(e)     Artificial graphite (heading 38.01); products put up as charges for fireextinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; cultured crystals (other than optical elements) weighing not less than 2.5g each, of the halides of the alkali or alkaline-earth metals, of heading 38.24;

(f)      Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder or such stones (heading 71.02 to 71.05), 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 90.01).

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 28.11.

5.-     Headings 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalt.

Except where the context otherwise requires, double or complex salt are to be classified in heading 28.42.

  1. – Heading 28.44 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 cerments), 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 uCi/g);

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

(f)      Radioactive residues whether or not usable.

The term “isotopes”, for the purposes of this Note and of the wording of heading 28.44 and 28.45, refers to :

– individual nuclides, excluding, however, those existing in nature in the monoistopic 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 isotopes composition has been artificially modified.

  1. – Heading 28.48 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus.
  2. – 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 38.18.

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

  1. – CHEMICAL ELEMENTS

28.01 Fluorine, chlorine, bromine and iodine.

2801.1000.00 – Chlorine…………………….………………….. kg 5

2801.2000.00 – Iodine………………………………………..…. kg 5

2801.3000.00 – Fluorine; bromine………………………………. kg 5

2802.0000.00 – Sulphur, sublimed or precipitated; colloidal sulphur…………………………………………. kg 5

2803.0000.00 – Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)…… kg 5

28.04 – Hydrogen, rare gases and other non metals.

2804.1000.00 – Hydrogen…………………………………………. kg 5

-Rare gases :

2804.2100.00 –Argon…………………………………….……… kg 5

2804.2900.00 — Other………………………………..…………… kg 5

2804.3000.00 – Nitrogen……………………………..…………… kg 5

2804.4000.00 – Oxygen………………………………..…………. kg 5

2804.5000.00 – Boron; tellurium…………………….…………. kg 5

– Silicon :

2804.6100.00 — Containing by weight not less than 99.99% of silicon…………………………………………….. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2804.6900.00 — Other…………………………………………. kg 5

2804.7000.00 -Phosphorous………………………….………. kg 5

2804.8000.00 – Arsenic………………………………………… .kg 5

2804.9000.00 – Selenium……………………………….……… kg 5

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

– Alkali or alkaline-earth metals:

2805.1100.00 — Sodium………………………………………… kg 5

2805.1200.00 — Calcium………………………………….……. kg 5

2805.1900.00 — Other…………………………..……………… kg 5

2805.3000.00 – Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed……… kg 5

2805.4000.00 – Mercury………………………………………. kg 5

 

  1. – INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS

28.06 Hydrogen chloride (hydrochloric acid); chlorosuphuric acid.

2806.1000.00 – Hydrogen chloride (hydrochloric acid)………… kg 5

2806.2000.00 – Chlorosulphuric acid…………………….. kg 5

2807.0000.00 -Sulphuric acids, oleum…………..….… kg 5

2808.0000.00 – Nitiric acid; sulphonitric acids…………….… kg 5

28.09 Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined.

2809.1000.00 – Diphosphorus pentaoxide…………..…. kg 5

2809.2000.00 – Phosphoric acid and polyhoric acids………..… kg 5

2810.0000.00 – Oxides of boron; boric acids………………… kg 5

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

– Other inorganic acids :

2811.1100.00 — Hydrogen fluoride (hydrofluoric acid)…….… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2811.1900.00 — Other ……………………………..……….. kg 5

– Other inorganic oxygen compounds of non-metals:

2811.2100.00 — Carbon dioxide ……………………….…… kg 5

2811.2200.00 — Silicon dioxide ……………………….…… kg 5

2811.2300.00 — Sulphur dioxide…………………………. kg 5

2811.2900.00 –Other………………………………………….. kg 5

 

III.- HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS

28.12 Halides and halide oxides of non-metals.

2812.1000.00 – Chlorides and chloride oxides…………………. kg 5

2812.9000.00 – Other…………………………………………… kg 5

28.13 Sulphides of non-metals; commercial phosphorus trisulphide.

2813.1000.00 -Carbon disulphide…………………………. kg 5

2813.9000.00 – Other……………………………………………. kg 5

 

  1. – INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDE OF METALS

28.14 Ammonia, anhydrous or in aqueous solution.

2814.1000.00 -Anhydrous ammonia……………………. kg 5

2814.2000.00 – Ammonia in aqueous solution………. kg 5

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

– Sodium hydroxide (caustic soda):

2815.1100.00 — Solid…………………………………………… kg 5

2815.12000.00 — In aqueous solution (soda lye or liquid soda)….. kg 5

2815.2000.00 – Potassium hydroxide (caustic potash)………….. kg 5

2815.3000.00 – Peroxides of sodium or potassium…………….… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

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

2816.1000.00 -Hydroxide and peroxide of magnesium………………….. kg 5

2816.4000.00 – Oxide, hydroxide and peroxides, of strontium or borium… kg

5

2817.0000.00 -Zinc oxide; zinc peroxide……………………………….. kg 5

28.18 Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide.

2818.1000.00 -Artificial corundum, whether or not chemically defined… kg 5

2818.2000.00 -Aluminium oxide, other than artificial corundum………… kg 5

2818.3000.00 – Aluminium hydroxide……………………………… kg 5

28.19 Chromium oxides and hydroxides

2819.1000.00 – Chromium trioxide………………………………… kg 5

2819.9000.00 – Others…………………………………………………. kg 5

28.20 Manganese oxides.

2820.1000.00 -Manganese dioxide ……….……………………….. kg 5

2820.9000.00 -Other………………………………………………….. kg 5

28.21 Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 .

2821.1000.00 -Iron oxides and hydroxides…………………….. kg 5

2821.2000.00 – Earth colours…………………………………………… kg 5

2822.0000.00 – Cobalt oxides and hydroxides; commercial cobalt oxides……………………… kg 5

2823.0000.00 – Titanium oxides……………………………………… kg 5

28.24 Lead oxides; red lead and orange lead.

2824.1000.00 -Lead monoxide (litharge, massicot)………… kg 5

2824.2000.00 -Red lead and orange lead………………………… kg 5

2824.9000.00 – Other……………………………………………………. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

28.25 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.

2825.1000.00 – Hydrazine and hydroxylamine and their inorganic salts… kg 5

2825.2000.00 – Lithium oxide and hydroxide……………………. kg 5

2825.3000.00 -Vanadium oxides and hydroxides………………. kg 5

2825.4000.00 – Nickel oxides and hydroxides…………………. kg 5

2825.5000.00 -Copper oxides and hydroxides…………………. kg 5

2825.6000.00 -Germanium oxides and zirconium dioxide……………. kg 5

2825.7000.00 – Molybdenum oxides and hydroxides………… kg 5

2825.8000.00 – Antimony oxides……………………………………… kg 5

2825.9000.00 – Other……………………………………………..…….. kg 5

 

  1. – SALT AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS

28.26 Flourides; fluoursilicates, fluoroa iminates and other complex fluorine salts.

-Fluorides:

2826.1100.00 –Of ammonium or of sodium……………….. kg 5

2826.1200.00 — Of aluminium………………………………………….. kg 5

2826.1900.00 — Other………………………………………………….. kg 5

2826.2000.00 -Fluorosilicates of sodium or of potassium……………. kg 5

2826.3000.00 – Sodium hexafluoroauminate (synthetic cryolite)……… kg 5

2826.9000.00 -Other…………………………………………………… kg 5

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

2827.1000.00 -Ammonium chloride…………………………………… kg 5

2827.2000.00 -Calcium chloride………………………………………. kg 5

– Other chlorides:

2827.3100.00 — Of magnesium………………………………..……… kg 5

2827.3200.00 — Of aluminium ……………………………………….. kg 5

2827.3300.00 — Of iron…………………………………….…………… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2827.3400.00 — Of cobalt …………………………………….. kg 5

2827.3500.00 — Of nickel ……………………………………. kg 5

2827.3600.00 — Of zinc……………………………………….. kg 5

2827.3900.00 –Other ………………………………………. kg 5

-Chloride oxides and chloride hydroxides:

2827.4100.00 –Of copper…………………………………… kg 5

2827.4900.00 –Other ………………………………………. kg 5

-Bromides and bromide oxides:

2827.5100.00 — Bromides of sodium or of potassium………… kg 5

2827.5900.00 –Other…………………………………..…… kg 5

2827.6000.00 -Iodides and iodide oxides……………… kg 5

28.28 Hypochlorites; commercial calium hypochlorite’ chlorites; hypobromites.

2828.1000.00 -Commercial calcium hypochlorite and other calcium hypochlorites……………………… kg 5

2828.9000.00 -Other…………………………………………

28.29 Chlorates and perchlorites; bromates and perbromates; iodates and periodates

-Chlorates

2829.1100.00 — Of sodium………………………………….. kg 5

2829.1900.00 –Other…………………………………….…. kg 5

2829.9000.00 -Other………………………………………… kg 5

28.30 Sulphides; polysulphides, whether or not chemically defined.

2830.1000.00 -Sodium sulphides…………………..…. kg 5

2830.2000.00 – Zinc sulphide………………………………… kg 5

2830.3000.00 – Cadmium sulphide…………………………. kg 5

2830.9000.00 -Other……………………………………….. kg 5

28.31 Dithionites and sulphoxylates.

2831.1000.00 – Of sodium…………………………………… kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

2831.9000.00 – Other………………………………………….. kg 5

28.32 Sulphites; thiosulphates.

2832.1000.00 – Sodium Sulphites…………………………… kg 5

2832.2000.00 – Other sulphites ………………………..… kg 5

2832.3000.00 – Thiosulphates………………………………. kg 5

28.33 Sulphates; alums; peroxosulphates (persulphates).

– Sodium sulphates :

2833.1100.00 — Disodium sulphate ……………………… kg 5

2833.1900.00 –Other…………………………………………. kg 5

– Other sulphates :

2833.2100.00 — Of magnesium…………………………….. kg 5

2833.2200.00 — Of aluminium……………………………….. kg 5

2833.2300.00 — Of chromium………………………………… kg 5

2833.2400.00 — Of nickel……………………………………… kg 5

2833.2500.00 — Of copper……………………………………. kg 5

2833.2600.00 — Of zinc…………………………….…………. kg 5

2833.2700.00 — Of barium……………………….……………. kg 5

2833.2900.00 — Other…………………………………………. kg 5

2833.3000.00 – Alums………………………………………… kg 5

2833.4000.00 – Peroxosulphates (persulphates)…… kg 5

28.34 Nitrates; nitrates:

2834.1000.00 – Nitrites………………………….…………….. kg 5

– Nitrates:

2834.2100.00 — Of potassium…………………………………. kg 5

2834.2900.00 — Other…………………………………………. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

28.35 Phosphinates (hypophishites), phosphonates (phosphates) and phosphates; polyphosphates, whether or not chemically defined.

2835.1000.00 – Phosphinates (hypophosphites) and phosphonates (phosphates)…………………………………… kg 5

-Phosphates :

2835.2200.00 — Of mono- or disodium………………….. kg 5

2835.2300.00 –Of trisodium:………………………………. kg 5

2835.2400.00 –Of potassium………………………………… kg 5

2835.2500.00 — Calcium hydrogenorthophosphate (“dicalcium phosphate”)……………………………………. kg 5

2835.2600.00 — Other phosphates of calcium………. kg 5

2835.2900.00 — Other………………………………………… kg 5

– Polyphosphates :

2835.3100.00 — Sodium triphosphate (sodium

tripolyphosphate):……………………………… kg 5

2835.3900.00 — Other ………………………………………… kg 5

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

2836.1000.00 – Commercial ammonium carbonate and other Ammonium carbonates……………………. kg 5

2836.2000.00 – Disodium carbonate (soda Ash) ……………. kg 5

2836.3000.00 – Sodium hydrogencarbonate (sodium bicarbonate)……………………………………. kg 5

2836.4000.00 – Potassium carbonates………….………… kg 5

2836.5000.00 – Calcium carbonate……………..………. kg 5

2836.6000.00 – Barium carbonate………………..……… kg 5

2836.7000.00 – Lead carbonate………………….…………… kg 5

– Other :

2836.9100.00 — Lithium carbonates………….…………… kg 5

2836.9200.00 — Strontium carbonate…………….….. kg 5

2836.9900.00 — Other………………………………………. kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

28.37 Cyanides, cyanide oxides and complex cyanides

– Cyanides and cyanides oxides:

2837.1100.00 — Of sodium……………………………………… kg 5

2837.1900.00 — Other…………………………………………. kg 5

2837.2000.00 – Complex cyanides……………………….. kg 5

2838.0000.00 – Fulminates, cyanates and thiocyanates……… kg 5

28.39 Silicates; commercial alkali metal silicates.

– Of sodium :

2839.1100.00 — Sodium metasilicates…………………….. kg 5

2839.1900.00 –Other :………………………………………… kg 5

2839.2000.00 -Of potassium……………………..…………… kg 5

2839.9000.00 – Other………………………………….……….. kg 5

28.40 Borates; peroxoborates (perborates).

– Disodium tetraborate (refined borax):

2840.1100.00 –Anhydrous……………….……………..……. kg 5

2840.1900.00 –Other…………………………………….…… kg 5

2840.2000.00 – Other borates…………………………..…….. kg 5

2840.3000.00 -Peroxoborates (perborates)……………… kg 5

28.41 Salts of oxometallic or peroxometallic acids.

2841.1000.00 – Aluminates……………………………………. kg 5

2841.2000.00 – Chromates of zinc or of lead…………………… kg 5

2841.3000.00 – Sodium dichromate……………………………. kg 5

2841.5000.00 – Other chromates, and dichromates;

peroxochromates……………………………….. kg 5

– Manganites, manganates and permanganates :

2841.6100.00 — Potassium permangante……………….. kg 5

2841.6900.00 –Other…………………………………….….. kg 5

2841.7000.00 – Molybdates……………………………………. kg 5

2841.8000.00 – Tungstates (wolframates)………………… kg 5

2841.9000.00 – Other :…………………………………………. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

28.42 Other salt of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides.

2842.1000.00 – Double or complex silicates, including aluminosilicates whether or not chemically defined ………………………………………….. kg 5

2842.9000.00 – Other…………………………………………. kg 5

 

VI.- MISCELLANEOUS

28.43 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals.

2843.1000.00 – Colloidal precious metals………………. kg 5

– Silver compounds :

2843.2100.00 — Silver nitrate………………………………… kg 5

2843.2900.00 — Other………………………………………… kg 5

2843.3000.00 – Gold compounds……………………………. kg 5

2843.9000.00 – Other compounds; amalgams………. kg 5

28.44 Radioactive chemical elements and radionactive

isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.

2844.1000.00 – Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds…………………………. kg 5

2844.2000.00 – Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these products………………………………………… kg 5

2844.3000.00 – Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products………. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2844.4000.00 – Radioactive elements and isotopes and compounds other than those of subheadings 2844.10, 2844.20 or 2844.30; alloys, dispersions (including cermets) ceramic products and mixtures, containing these elements, isotopes or compounds; radioactive residues ………….….. kg 5

2844.5000.00 – spent (irradiated) fuel elements (cartridges) of nuclear reactors…………………………….. kg 5

28.45 Isotopes other than those of heading 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined.

2845.1000.00 – Heavy water (deuterium oxide)……………… kg 5

2845.9000.00 – Other……………………………………..….. kg 5

28.46 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals.

2846.1000.00 – Cerium compounds………………………. kg 5

2846.9000.00 – Other……………………………………..….. kg 5

2847.0000.00 – Hydrogen peroxide, whether or not solidified with urea……………………….…………….. kg 5

2848.0000.00 – Phosphides, whether or not chemically defined, excluding ferrophosphorus………….. kg 5

28.49 Carbides, whether or not chemically defined:

2849.1000.00 -Of calcium…………………………………….. kg 5

2849.2000.00 – Of silicon……………………………………… kg 5

2849.9000.00 – Other………………………………………….. kg 5

2850.0000.00 – Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49…………………………… kg 5

2851.0000.00 -Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals………………………………………….. kg 5

 

Chapter 29

Organic chemicals

Notes.

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

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

(b)     Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures or acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);

(c)     The products of headings 29.36 to 29.39 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 29.40, or the products of heading 29.41, whether or not chemically defined;

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

(e)     The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather that for general use;

(f)      The products mentioned in (a), (b), (c), (d) or (e) above with an added stabilizer (including an anti-caking agent) necessary for their preservation or transport;

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

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

  1. – This Chapter does not cover :

(a)     Goods of heading 15.04 or crude glycerol of heading 15.20;

(b)     Ethyl alcohol (heading 22.07 or 22.08);

(c)     Methane or propane (heading 27.11);

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

(e)     Urea (heading 31.02 or 31.05);

(f)      Colouring matter of vegetable or animal origin (heading 32.03, synthetic organic colouring matter, synthetic organic products, of a kind used as fluorescent brightening agents or as luminophores (heading 32.04) or dyes or other colouring matter put up in forms or packings for retail sale (heading 32.12);

(g)     Enzymes (heading 35.07);

(h)     Metaldehyde, hexamethylenetetramine or simlar 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 300cm3 (heading 36.06);

(ij)     Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; or

(k)     Optical elements, for example, of ethylenediamine tartrate (heading 90.01).

  1. – 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.
  2. – In headings 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivaties, 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 29.29.

For the purposes of headings 29.11, 29.12, 29.14, 29.18 and 29.22, “oxygen-function” is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings 29.05 to 29.20.

  1. – (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 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 or sub-Chapter 1 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 enolfunction compounds or organic bases, of sub-Chapters 1 to X or heading 29.42, are to be classified in the heading appropriate to the organic compound; and

(2)     Salts formed between organic compounds of subchapters 1 to X heading 29.42 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter.

(d)     Metal alcoholates are to be classifed in the same heading as the corresponding alcohols except in the case of ethanol (heading 29.05).

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

6.-     The compounds of headings 29.30 and 29.31 are organic compound the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other nonmetals or of metals (such as sulphur, arsenic, mercury or lead) directly linked to carbon atoms. Heading 29.30 (organo-sulphur compounds) and heading No.

29.31 (other organoinorganic 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 derivaties).

  1. – Headings 29.32, 29.33 and 29.34 do not include expoxides with a three-membered ring, ketone perorxides, 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 29.37:

(a)     the term “hormones” includes hormone-releasing or hormone-stimulating factors, hormone inhibitiors and hormone antagonists (anti-hormones);

(b)     the expression “used primarily as hormones” applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading.

Subheading Note.

1.-     Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named “Other” in the series of subheadings concerned.

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

I.- HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

29.01 Acyclic hydrocarbons.

2901.1000.00 -Saturated………………………………………….… kg 5

– Unsaturated :

2901.2100.00 — Ethylene………………………………………….. kg 5

2901.2200.00 — Propene (propylene)………………………….. kg 5

2901.2300.00 — Butene (butylenes) and isomers thereof…………… kg 5

2901.2400.00 — Buta-1,3-diene and isoprene…….…………. kg 5

2901.2900.00 — Other…………………………………..………….. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

29.02 Cyclic hydrocarbons.

-Cyclanes, cycleones and cycloterpenes:

2902.1100.00 — Cyclohexane………………………………… kg 5

2902.1900.00 –Other………………………………………. kg 5

2902.2000.00 -Benzene………………………………………… kg 5

2902.3000.00 -Toluene …………………………………………. kg 5

-Xylenes: .

2902.4100.00 — o-Xylene………………………………..……… kg 5

2902.4200.00 — m-Xylene ……………………………………. kg 5

2902.4300.00 — p-Xylene……………………………………….. kg 5

2902.4400.00 — Mixed xylene isomers…………………….. kg 5

2902.5000.00 – Styrene…………………………………………… kg 5

2902.6000.00 – Ethylbenzene…………………………….… kg 5

2902.7000.00 – Cumene…………………………………….. kg 5

2902.9000.00 – Other ………………………………………. kg 5

29.03 Halogenated derivatives of hydrocarbon.

-Saturated chlorinated derivatives of acyclic hydrocarbons:

2903.1100.00 — Chloromethane (methyl chloride) and chloroethane (ethyl chloride)…………………… kg 5

2903.1200.00 –Dichloromethane (methylene chloride)……… kg 5

2903.1300.00 — Chloroform (trichoromethane)…………..… kg 5

2903.1400.00 — Carbon tetrachloride…………………………. kg 5

2903.1500.00 — 1,2-Dichloroethane (ethylene dichloride)……. kg 5

2903.1900.00 –Other………………………………………… kg 5

– Unsaturated chlorinated derivates of acyclic hydrocarbons:

2903.2100.00 — Vinyl chloride (chloroethyene)……………… kg 5

2903.2200.00 — Trichloroethylene ………………………….…. kg 5

2903.2300.00 — Tetrachloroethylene (perchloroethylene)……… kg 5

2903.2900.00 –Other………………………………………..…. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

29.02 Cyclic hydrocarbons.

-Cyclanes, cycleones and cycloterpenes:

2902.1100.00 — Cyclohexane………………………………… kg 5

2902.1900.00 –Other………………………………………. kg 5

2902.2000.00 -Benzene………………………………………….. kg 5

2902.3000.00 -Toluene …………………………………………. kg 5

-Xylenes: .

2902.4100.00 — o-Xylene………………………………..……… kg 5

2902.4200.00 — m-Xylene ……………………………………….. kg 5

2902.4300.00 — p-Xylene……………………………………….. kg 5

2902.4400.00 — Mixed xylene isomers……………………… kg 5

2902.5000.00 – Styrene…………………………………………. kg 5

2902.6000.00 – Ethylbenzene…………………………….… kg 5

2902.7000.00 – Cumene…………………………………….. kg 5

2902.9000.00 – Other ………………………………………. kg 5

29.03 Halogenated derivatives of hydrocarbon.

-Saturated chlorinated derivatives of acyclic hydrocarbons:

2903.1100.00 — Chloromethane (methyl chloride) and chloroethane (ethyl chloride)…………………… kg 5

2903.1200.00 –Dichloromethane (methylene chloride)……… kg 5

2903.1300.00 — Chloroform (trichoromethane)…………..…… kg 5

2903.1400.00 — Carbon tetrachloride…………………………. kg 5

2903.1500.00 — 1,2-Dichloroethane (ethylene dichloride)……. kg 5

2903.1900.00 –Other………………………………………… kg 5

– Unsaturated chlorinated derivates of acyclic hydrocarbons:

2903.2100.00 — Vinyl chloride (chloroethyene)……………… kg 5

2903.2200.00 — Trichloroethylene ………………………….…. kg 5

2903.2300.00 — Tetrachloroethylene (perchloroethylene)……… kg 5

2903.2900.00 –Other………………………………………..…. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2903.3000.00 -Flourinated, brominated or iodinated derivatives of acyclic hydrocarbons………………….……… kg 5

– Halogenated derivatives of acyclic hydrocarbone containing two or more different halogene:

2903.41000.00 –Ttrichlorofluoromethane……………………… kg 5

2903.4200.00 –Dichlorodifluoromethane…………………….. kg 5

2903.4300.00 –Trichlorotrififluoroethanes…………………… kg 5

2903.4400.00 — Dichlorotetrafluoroethanes and chloropentafluoroethane………………………… kg 5

2903.4500.00 — Other derivatives perhalogenated only with fluorine and chlorine……………………………. kg 5

2903.4600.00 — Bromochlorodifluoromethane, bromotrifluoromethane and dibromotertafluorethanes …………….…………. kg 5

2903.4700.00 — Other perhalogenated derivatives………….… kg 5

2903.4900.00 — Other………………………………………….. kg 5

– Halogenated derivatives of cyclanic, cyclenic or cycoletpenic hydrocarbons:

2903.5100.00 –1,2,3,4,5,6 Hexachlorocyclohexae…………… kg 5

2903.5900.00 –Other……………………………………..… kg 5

– Halogenated derivatives of armomatic hydrocarbons:

2903.6100.00 — Chlorobenzene, o-dischoro-bezene pdicholbenzen …………………………. kg 5

2903.6200.00 –Hexachlorobenzen and DDT (1,1,1-tricholor- 2,2-bis (p- chlorophenenyl ) ethane)…….. kg 5

2903.6900.00 –Other……………………………………….. kg 5

29.04 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.

2904.1000.00 – Derivatives containing only sulpho groups, their salts and ethyl esters…………………………… kg 5

2904.2000.00 – Derivatives containing only nitro or only nitroso groups…………………………………………. kg 5

2904.9000.00 – Other ………………………………………… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

II.- ALCHOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

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

– Saturated monohydric alcohols:

2905.1100.00 — Methanol (methyl alcohol)………………. kg 5

2905.1200..00 — Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol)………………………………. kg 5

2905.1300.00 — Butan-1-ol (n-butyl alcohol) ………………….. kg 5

2905.1400.00 — Other butanols………………………….…… kg 5

2905.1500.00 — Pentanol amyl alcohol) and isomers thereof…… kg 5

2905.1600.00 — Octanol (octyl alcohol) and isomers thereof…… kg 5

2905.1700.00 — Dodecan-1-ol (lauryl alchol), hexadecane-1-ol (cetyly alcohol) and octadecan-l-ol (stearyl alcohol), …………………………………………. kg 5

2905.1900.00 — Other…………………………………………. kg 5

– Unsaturated monohydric alcohols:

2905.2200.00 — Acyclic terpene alcohols…………….….. kg 5

2905.2900.00 — Other………………………………….………. kg 5

– Diols:

2905.3100.00 — Ethylene glycol (ethanediol)……………. kg 5

2905.3200.00 — Propylene glycol (propane-1,2-diol) ………… kg 5

2905.3900.00 –Other………………………………………….. kg 5

– Other polyhydric alcohols:

2905.4100.00 — 2-Ethyl-2- (hydroxymethyl)propane-1,3-diol (trimethylolpropane)……………………………. kg 5

2905.4200.00 — Pentaeythritol………………………………….. kg 5

2905.4300.00 — Mannitol………………………………………. kg 5

2905.44.00.00 — D-glucitol (sorbitol)…………………………… kg 5

2905.4500.00 — Glycerol……………………………………….. kg 5

2905.4900.00 — Other …………………………. …………….. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

– Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols :

2905.5100.00 — Ethoclorvynol(INN)………………………… kg 5

2905.5900.00 — Other……………………………….……….. kg 5

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

– Cyclanic, cyclenic or cycloterpenic:

2906.1100.00 — Menthol…………………………..….…….. kg 5

2906.1200.00 — Cyclohexanol, methycylohexanols and dimethylcyclohexanols…………………..….. kg 5

2906.1300.00 — Sterols and inositols………………….…… kg 5

2906.1400.00 — Terpineols…………………………….…… kg 5

2906.1900.00 — Other………………………………..…….. kg 5

– Aromatic:

2906.2100.00 — Benzyl alcohol………….…………………. kg 5

2906.2900.00 –Other………………………………………. kg 5

 

III.- PHENOLS, PHENOL-ALCOHOLS,AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

29.07 Phenols; phenol-alcohols.

– Monophenols :

2907.1100.00 — Phenol (hydroxybenzene) and its salts………… kg 5

2907.1200.00 — Cresols and their salts…………………. kg 5

2907.1300.00 — Octylphenol, nonylphenol and their isomers; salts thereof……………………………………… kg 5

2907.1400.00 — Xylenols and their salts…………………… kg 5

2907.1500.00 — Naphthols and their salts……………… kg 5

2907.1900.00 — Other…………………………………………. kg 5

– Polyphenols; phenol alcohols:

2907.2100.00 — Resorcinol and its salts…………………. kg 5

2907.2200.00 — Hydroquinone (quinol) and its salts…………… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2907.2300.00 — 4,4’-Isopropylidenedipenol (bisphenol A, dipenylolproane) and its salts………… kg 5

2907.2900.00 — Other………………………………………..… kg 5

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

2908.1000.00 – Derivatives containing only halogen substituents and their salts…………… kg 5

2908.2000.00 – Derivatives containing only sulpho groups, their salts and esters………….. kg 5

2908.9000.00 – Other………………………………………….. kg 5

 

IV.- ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE PEROXIDES, EPOXIDES WITH A THREE-MEMBERED RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

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

– Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives:

2909.1100.00 — Diethyl ether,……………………………. kg 5

2909.1900.00 — Other………………………………………….. kg 5

2909.2000.00 – Cyclanic, cyclenic or cycloteroenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives……………………… kg 5

2909.3000.00 – Aromatic ethers and their halogenated, sulphonated nitrated or nitrosated derivatives…. kg 5

– Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

2909.4100.00 — 2,2’-Oxydiethanol (diethyene glycol, digol)…. kg 5

2909.4200.00 –Mononythyl ethers of ethylene glycol or of diethylene glycol…………………………….. kg 5

2909.4300.00 — Monobutyl ethers of ethylene glycol or of diethylene glycol……………………………… kg 5

2909.4400.00 — Other monoalkylethers of ethylene glycol or of diethylene glycol……………………………. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2909.4900.00 — Other…………………..…………..…………. kg 5

2909.5000.00 – Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives………………………………………. kg 5

2909.6000.00 – Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitroseated derivatives……………… kg 5

29.10 Epoxides, epoxyalcohols, epoxyphenols and epoxyether, with a threemembered  ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives.

2910.1000.00 – Oxirane (ethylene oxide)…………….. kg 5

2910.2000.00 – Methyloxirane (propylene oxide)…. kg 5

2910.3000.00 – 1-chloro-2,3-epoxypropane (epichorohydrin)… kg 5

2910.9000.00 – Other…………………………………………. kg 5

2911.0000.00 – Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives…………………………………….. kg 5

 

V-ALDEHYDE-FUNCTION COMPOUNDS

29.12 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehyes; paraformaldehyde.

– Acyclic aldehydes without other oxygen function:

2912.1100.00 — Methanal (formaldehyde) …………………… kg 5

2912.1200.00 — Ethanal (acetaldehyde)………………… kg 5

2912.1300.00 — Butanal (butyraldehyde, normal isomer)……… kg 5

2912.1900.00 — Other…………………………………………. kg 5

– Cyclic aldehydes without other oxygen function:

2912.2100.00 — Benzaldehyde……………………………….. kg 5

2912.2900.00 — Other…………………………………………. kg 5

2912.3000.00 – Aldehyde-alcohols………………….…. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

– Aldehyde-ethers, aldehydephenols and aldehydes with other oxygen function:

2912.4100.00 — Vanillin (4-hydroxy-3-methoxybenzaldehyde)… kg 5

2912.4200.00 — Ethylvanillin (3-ethoxy-4-hydroxybenzaldehye). kg 5

2912.4900.00 — Other……………………………………….. kg 5

2912.5000.00 – Cyclic polymers of aldehydes…………….…. kg 5

2912.6000.00 – Paraformaldehyde…………………………. kg 5

2913.0000.00 – Halogenated, sulphonated nitrated or nitrosated derivatives of products of heading

29.12……………………………………………. kg 5

 

VI.- KETONE-FUNCTION COMPOUND AND QUINONE-FUNCTION COMPOUNDS.

29.14 Ketone and quinones, whether or not with other oxygen function, and their halogenated, sulponated, nitrated or nitrosated derivatives.

– Acyclic ketones without other oxygen function:

2914.1100.00 — Acetone …………………………………….. kg 5

2914.1200.00 — Butanone (methyl ethyl ketone).……………. kg 5

2914.1300.00 — 4-Methylpentan-2-one (methyl isobutyl ketone).. kg 5

2914.1900.00 — Other………………………………………… kg 5

– Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function :

2914.2100.00 — Camphor……………………………………. kg 5

2914.2200.00 — Cyclohexanone and methlcyclohexanones… kg 5

2914.2300.00 — Ionones and methlionones………….. kg 5

2914.2900.00 — Other………………………………………. kg 5

– Aromatic ketones without other oxygen function:

2914.3100.00 — Phenylactone (phenylpropan-2-one)………. kg 5

2914.3900.00 — Other……………………………………….. kg 5

2914.4000.00 – Kethone-alcohols and ketones aldehydes……… kg 5

2914.5000.00 – Ketone-phenols and ketones with other oxygen function……………………………………… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

– Quinones:

2914.6100.00 — Anthraquinone………………….…………… kg 5

2914.6900.00 — Other……………………………….……….. kg 5

2914.7000.00 – Halogenated, sulphonated, nitrated or nitrosated

derivatives……………………………………… kg 5

 

VII.-CARBOXYIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

29.15 Saturated acyclic monocarboxylic acids and their anhydrides, halides peroxides, and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

– Formic acids, its salts and esters :

2915.1100.00 — Formic acid…………………………………. kg 5

2915.1200.00 — Salts of formic acid………………………. kg 5

2915.1300.00 — Esters of formic acid………………….. kg 5

– Acetic acid and its Salts; acetic anhydride:

2915.2100.00 — Acetic acid…………………………………. kg 5

2915.2200.00 — Sodium acetate……………………………… kg 5

2915.2300.00 — Cobalt acetates……………………………… kg 5

2915.2400.00 — Acetic anhydride…………………………… kg 5

2915.2900.00 — Other………………………………………. kg 5

– Esters of acetic acid:

2915.3100.00 — Ethyl acetate………………………………. kg 5

2915.3200.00 — Vinyl acetate………………………….…… kg 5

2915.3300.00 –n-Butyl acetate………………………….… kg 5

2915.3400.00 — Isobutyl acetate…………………………… kg 5

2915.3500.00 — 2-Ethoxyethyl acetate…………………… kg 5

2915.3900.00 — Other :……………………………………. kg 5

2915.4000.00 – Mono-, di- or trichloroacetic acids, their salts and esters……………………………………….. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2915.5000.00 – Propionic acid, its salts and esters……….……… kg 5

2915.6000.00 – Butanoic acids, pentanoic acids, their salts and esters……………………………………….…….. kg 5

2915.7000.00 – Palmitic acid, stearic acid, their salts and esters… kg 5

2915.9000.00 – Other…………………………………………… kg 5

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

– Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

2916.1100.00 — Acrylic acid and its salts:………………………. kg 5

2916.1200.00 — Esters of acrylic acid…………………… kg 5

2916.1300.00 — Methacrylic acid and its salts…………………… kg 5

2916.1400.00 — Esters of methacrylic acid…………… kg 5

2916.1500.00 — Oleic, linoleic or linolenic acids, their salts and esters………………………………………….….. kg 5

2916.1900.00 –Other………………………….……………… kg 5

2916.2000.00 – Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives………………………………………. kg 5

-Aromatic monocarboxylic acids, their anhydrides, halides, peroxides,

peroxyacids and their derivatives :

2916.3100.00 — Benzoic acid, its salts and esters……………… kg 5

2916.3200.00 — Benzoyl proxide and benzoyl chloride………… kg 5

2916.3400.00 — Phenylacetic acid and its salts……………… kg 5

2916.3500.00 — Esters of phenylacetic acid…………………… kg 5

2916.3900.00 –Other…………………………………………. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

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

-Acyclic polycarboxylic acids, their anhydrides, halides, peroxides,

peroxyacids and their derivatives :

2917.1100.00 — Oxalic acid, its salts and esters……………….… kg 5

2917.1200.00 — Adipic acid, its salts and esters.………………… kg 5

2917.1300.00 — Arzelaic acid, sebacic acid, their salts and esters. kg 5

2917.1400.00 — Maleic anhydride…………………………. kg 5

2917.1900.00 — Other……………………………………………. kg 5

2917.2000.00 -Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives……… kg 5

-Aromatic polycarboxylic acids, their anhhyrides, halides, peroxides, peroxacids and their derivatives:

2917.3100.00 — Dibutyl orthophthalates………………. kg 5

2917.3200.00 — Dioctyl orthophthelates:……………… kg 5

2917.3300.00 — Dinonyl or didecyl orthophthalates ………….. kg 5

2917.3400.00 — Other esters of orthophthalic acid………..…… kg 5

2917.3500.00 — Phthalic anhydride…………….………… kg 5

2917.3600.00 — Terephthalic acid and its salts…………….….. kg 5

2917.3700.00 — Dimethyl terephthalate……………….. kg 5

2917.3900.00 — Other …………………………………………. kg 5

29.18 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

-Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

2918.1100.00 — Lactic acid, its salts and esters…………………. kg 5

2918.1200.00 — Tartaric acid……………………………… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2918.1300.00 — Salts and esters of tartaric acid……………… kg 5

2918.1400.00 — Citric acid ……………………..…………… kg 5

2918.1500.00 — Salts and esters of citric acid…….. kg 5

2918.1600.00 — Gluconic acid, its salts and esters………….. kg 5

2918.1900.00 — Other………………………………………. kg 5

– Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

2918.2100.00 — Salicylic acid and its salts………….. kg 5

2918.2200.00 — O-Acetylsalicylic acid, its salts and esters…..… kg 5

2918.2300.00 — Other esters of salicylic acid and their salts…… kg 5

2918.2900.00 — Other………………………………………….. kg 5

2918.3000.00 – Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives………………………….. kg 5

2918.9000.00 – Other…………………………………………… kg 5

 

VIII.- ESTERS OF INORGANIC ACIDS OF NONMETALS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES.

2919.0000.00 – Phosphoric esters and their salts including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.. kg 5

29.20 Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.

2920.1000.00 – Thiophosphoric esters (phosphorothicates) and their salts; their halogenated, sulphonated, nitrated or nitosated derivatives…………………. kg 5

2920.9000.00 – Other ………………………………………….. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

IX.- NITROGEN-FUNCTION COMPOUND

29.21 Amine-function compounds.

– Acyclic monoamines and their derivatives; salts thereof:

2921.1100.00 — Methylamne, di- or trimethylamine and their salts…………………………………………..…… kg 5

2921.1200.00 — Diethylamine and its salts……………. kg 5

2921.1900.00 — Other…………………………………………… kg 5

– Acyclic polyamines and their derivatives; salts thereof :

2921.2100.00 — Ethylenediamine and its salts…….. kg 5

2921.2200.00 — Hexamethylenediamine and its salts…………… kg 5

2921.2900.00 — Other…………………………………………… kg 5

2921.3000.00 – Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof….. kg 5

– Aromatic monoamines and their derivatives; salts thereof:

2921.4100.00 — Aniline and its salts…………………… kg 5

2921.4200.00 — Aniline derivatives and their salts……………. kg 5

2921.4300.00 — Toluidines and their derivatives; salts thereof… kg 5

2921.4400.00 — Diphenylamine and its derivatives; salts thereof.. kg 5

2921.4500.00 –1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine (betanaphthylamine) and their derivatives; salts thereof………………………………………… kg 5

2921.4600.00 –Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamine (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof………………………………………………………….…… kg 5

2921.4900.00 — Other………………………………………… kg 5

– Aromatic polyamines and their derivatives; salts thereof :

2921.5100.00 –o-, m-, p-phenylenediamine, diaminotoluenes, and their derivatives; salts thereof…………….. kg 5

2921.5900.00 — Other………………………………………… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

29.22 Oxygen-function amino-compounds.

– Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof:

2922.1100.00 — Monoethanolamine and its salts…………..…… kg 5

2922.1200.00 — Diethanolamine and its salts …….… kg 5

2922.1300.00 — Triethanolamine and its salts………. kg 5

2922.1400.00 –Dextropropoxyphene (INN) and its salts……… kg 5

2922.1900.00 –Other……………………………….……..…… kg 5

– Amino-naphthols and other amino-phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof :

2922.2100.00 — Aminohydroxynaphthalene-sulphonic acids and their salts……………………………………… kg 5

2922.2200.00 –Anisidines, dianisidines, phenetidines and their salts……………………………………………. kg 5

2922.2900.00 –Other……………………………………….. kg 5

-Amino-aldehydes, amin-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof :

2922.3100.00 –Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof……………… kg 5

2922.3900.00 –Other ………………………………………… kg 5

-Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof :

2922.4100.00 — Lysine and its esters; salts thereof…………… kg 5

2922.4200.00 — Glutamic acid and its salts……….. kg 5

2922.4300.00 — Anthranilic acid and its salts………. kg 5

2922.4400.00 –Tilidine (INN) and its salts…………… kg 5

2922.4900.00 –Other………………………………………… kg 5

2922.5000.00 – Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function….. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

29.23 Quaternary ammonium salts and hydroxides; lecithins and other phosphonaminolipids, whether or not chemically defined.

2923.1000.00 – Choline and its salts……………………. kg 5

2923.2000.00 – Lecithins and other phosphoaminolipide……… kg 5

2923.9000.00 – Other ………………………..………………… kg 5

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

– Acyclic amides (including cyclic carbamates) and their derivatives; salts thereof :

2924.1100.00 — Meprobamate (INN)………….………… kg 5

2924.1900.00 — Other………………………………….……… kg 5

– Cyclic amides (incuding cyclic carbamates) and their derivatives; salts thereof :

2924.2100.00 — Ureines and their derivatives; salts thereof:…. kg 5

2924.2300.00 — 2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts…………………………. kg 5

2924.2400.00 — Ethinamate (INN)………………..….…. kg 5

2924.2900.00 –Other……………………………..….……… kg 5

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

– Imides and their derivatives; salts thereof:

2925.1100.00 — Saccharin and its salts………………….. kg 5

2925.1200.00 — Glutethimide (INN)……………….….. kg 5

2925.1900.00 — Other………………………………….………. kg 5

2925.2000.00 – Imines and their derivatives; salts thereof…….. kg 5

29.26 Nitrile-function compounds.

2926.1000.00 – Acrylonitrile…………………………………… kg 5

2926.2000.00 – 1-Cyanoguanidine (dicyandiamide)…………… kg 5

2926.3000.00 – Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2-dimethylamino- 4,4-diphenylbutane)……………………….. kg 5

2926.9000.00 – Other…………………………………………….. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2927.0000.00 -Diazo- azo- or azoxy-compounds……… kg 5

2928.0000.00 – Organic derivatives of hydrazine or of hydroxylamine……………………………….….. kg 5

29.29 Compounds with other nitrogen function.

2929.1000.00 – Isocyanates …………………………………….. kg 5

2929.9000.00 -Other…………………………………………… kg 5

 

X.-ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES

29.30 Organo-sulphur compounds.

2930.1000.00 – Dithiocarbonates (xanthates)…………… kg 5

2930.2000.00 – Thiocarbamates and dithiocarbamates………… kg 5

2930.3000.00 – Thiuram mono-, di- or tetrasulphides………… kg 5

2930.4000.00 – Methionine…………………………………… kg 5

2930.9000.00 – Other………………………………………….. kg 5

2931.0000.00 -Other organo-inorganic compounds………. kg 5

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

– Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure:

2932.1100.00 — Tetrahydrofuran……………………….……… kg 5

2932.1200.00 — 2-Furaldehyde (furfuraldehyde) …………….. kg 5

2932.1300.00 –Furfuryl alcohol and tetrahydrofurfuryl alcohol.. kg 5

2932.1900.00 — Other………………………………………….. kg 5

– Lactones :

2932.2100.00 — Counmarin, methylcoumarins and ethylcoumarins………………………………..… kg 5

2932.2900.00 — Other lactone………………………………… kg 5

-Other:

2932.9100.00 — Isosafrole……………………………………… kg 5

2932.9200.00 — 1-(1,3-Benzodioxol-5-yl) propan-2-one……… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2932.9300.00 — Piperonal……………………………………… kg 5

2932.9400.00 — Safrole……………………………………….. kg 5

2932.9500.00 — Tetrahydrocannabinols (all isomers)………… kg 5

2932.9900.00 — Other………………………………………… kg 5

29.33 Heterocyclic compounds with nitrogen hetero-atom(s) only.

– Compounds containing an unfused pyrazol ring (whether or not hydrogenated) in the structure:

2933.1100.00 — Phenazone (antipyrin ) and its derivatives…… kg 5

2933.1900.00 — Other…………………………………………. kg 5

– Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure:

2933.2100.00 — Hydantoin and its derivatives…….. kg 5

2933.2900.00 –Other………………………………………… kg 5

-Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure:

2933.3100.00 — Pyridine and its salts…… kg 5

2933.3200.00 — Piperidine and its salts…………………. kg 5

2933.3300.00 — Alfentanil (INN),anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dippanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN), (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof……………….. kg 5

2933.3900.00 –Other…………………………………..………. kg 5

-Compounds containing in the structure a quinoline or isoquinoline ringsystem (whether or not hydrogenated), not further fused:

2933.4100.00 — Levorphanol (INN) and its salts……….…….. kg 5

2933.4900.00 –Other…………………………………………. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

-Compounds containing a pyrimidine ring (whether or not hydrogenated) or peperazine ring in the structure:

2933.5200.00 — Malonylurea (barbituric acid) and its salts…… kg 5

2933.5300.00 — Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), Phenobarbital (INN), sechutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof………………………………………. kg 5

2933.5400.00 — Other derivatives of malonylurea (barbituric acid); salts thereof……………………………….. kg 5

2933.5500.00 — Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof ………………………………………….. kg 5

2933.5900.00 –Other………………………………………….. kg 5

-Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure:

2933.6100.00 –Melamine……………………………………….. kg 5

2933.6900.00 –Other……………………………………………….. kg 5

-Lactams:

2933.7100.00 — 6-Hexanelactam (epsilon-caprolactam)… kg 5

2933.7200.00 — Clobazan (INN) and methyprylon (INN)… kg 5

2933.7900.00 — Other lactams……………………..……..…….. kg 5

-Other:

2933.9100.00 — Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate (INN), delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof…………………………………………………..….……. kg 5

2933.9900.00 –Other…………………………………………… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

29.34 Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds.

2934.1000.00 – Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure …… kg 5

2934.2000.00 – Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated), not further fused…………………. kg 5

2934.3000.00 – Compounds containing in the structure a phenothiazole ring-system (whether or not hydrogenated), not further fused …………………  kg 5

– Other :

2934.9100.00 — Aminorex (INN), brotizolam (INN),clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN), and sufentanil (INN); salts thereof…………..….…… kg 5

2934.9900.00 — Other ………………………………..….…… kg 5

2935.0000.00 -Sulphonamides ……………………..……. kg 5

 

XI.-PROVITAMINS, VITAMINS AND HORMONES

29.36 Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent.

2936.1000.00 – Provitamins, unmixed ………………. kg 5

– Vitamins and their derivatives, unmixed :

2936.2100.00 — Vitamins A and their derivatives… kg 5

2936.2200.00 — Vitamin B1 and its derivatives…. kg 5

2936.2300.00 — Vitamin B2 and its derivatives…. kg 5

2936.2400.00 — D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5 ) and its derivatives…… kg 5

2936.2500.00 — Vitamin B6 and its derivatives…. kg 5

2936.2600.00 — Vitamin B12 and its derivatives… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2936.2700.00 — Vitamin C and its derivatives………… kg 5

2936.2800.00 — Vitamin E and its derivatives……… kg 5

2936.2900.00 — Other vitamins and their derivatives………… kg 5

2936.9000.00 – Other, including natural concentrates………… kg 5

29.37 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones.

-Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues:

2937.1100.00 — Somatotropin, its derivatives and structural analogues……………………………………….. kg 5

2937.1200.00 — Insulin and its salts………………………….. kg 5

2937.1900.00 –Other………………………………………… kg 5

– Steroidal hormones, their derivatives and structural analogues:

2937.2100.00 –Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisone (dehydrocortisone) ……………………………. kg 5

2937.2200.00 –Halogenated derivatives of corticosteroidal hormones……………………………………… kg 5

2937.2300.00 –Oestrogens and progestogens……………… kg 5

2937.2900.00 –Other………………………………………. kg 5

– Catecholamine hormones, their derivatives and structural analogues:

2937.3100.00 –Epinephrine………………………….……… kg 5

2937.3900.00 –Other………………………………..………. kg 5

2937.4000.00 – Amino-acid derivatives………………………. kg 5

2937.5000.00 -Prostaglandins, thromboxanes and leukotlenes, their derivatives and structural analogues…….. kg 5

2937.9000.00 – Other…………………………………………… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

XII.- GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS ETHERS, ESTERS AND OTHER DERIVATIVES

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

2938.1000.00 – Rutoside (rutin) and its derivates……………….. kg 5

2938.9000.00 – Other……………………………………………. kg 5

29.39 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.

– Alkaloids of opium and their derivatives, salts thereof:

2939.1100.00 — Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), the bacon (INN) and thebaine; salts thereof………………. kg 5

2939.1900.00 –Other……………………………………..….. kg 5

– Alkaloids of cinchona and their derivative; salts thereof:

2939.2100.00 — Quinine and its salts………………………….. kg 5

2939.2900.00 –Other………………………………………….. kg 5

2939.3000.00 -Caffeine and its salts………………………….. kg 5

-Ephedrines and their salts:

2939.4100.00 — Ephedrine and its salts………………………. kg 5

2939.4200.00 — Pseudoephedrine (INN) and its salts………… kg 5

2939.4300.00 — Cathine (INN) and its salts………………….. kg 5

2939.4900.00 –Other………………………………………… kg 5

– Theophylline and aminophyline (theophyline-ethylendiamine) and their derivatives; salts kg 5

thereof: kg 5

2939.5100.00 — Feneetylline (INN) and its salts……………… kg 5

2939.5900.00 –Other………………………………………… kg 5

 

Chapter 30

Pharmaceutical products

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)     Plasters specially calcined or finely ground for use in dentistry (heading 25.20);

(c)     Aqueous distillates or aqueous solution of essential oils, suitable for medicinal uses (heading 33.01);

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

(e)     Soap or other products of heading 34.01 containing added medicaments;

(f)      Preparations with a basis of plaster for use in dentistry (heading 34.07));or

(g)     Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02).

  1. – For the purposes of heading 30.02, the expression “modified immunological products” applies only to monoclonal antibodies (MABs), antibody fragments, antibody conjugates and antibody fragment conjugates.
  2. – For the purposes of headings 30.03 and 30.04 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 13.02, merely standardized or dissolved in any solvent;

(b)     As products which have been mixed:

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

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

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

  1. – Heading 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the Nomenclature:

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

(b)     Sterile laminaria and sterile laminaria tents;

(c)     Sterile absorbable surgical or dental haemostatics;

(d)     Opacifying preparations for X-ray examinations and diagostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredient 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 29.37 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; and

(k)     Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose` due to, for example, expiry of shelf life.

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

30.01 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organotherapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included.

3001.1000.00 -Glands and other organs, dried, whether or not powdered ……………………………………….. kg 0

3001.2000.00 -Extracts of glands or other organs or of their secretions ………………………………….……. kg 0

3001.9000.00 -Other……………………………………..…… kg 0

30.02 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immuological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro- organisms (excluding yeasts) and similar products.

3002.1000.00 – Antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes…….….. kg 0

3002.2000.00 -Vaccines for human medicine…………………. kg 0

3002.3000.00 -Vaccines for veterinary medicine……………… kg 0

3002.9000.00 -Other…………………………………………… kg 0

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

30.03 Medicaments (excluding goods of heading 30.02,30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale.

3003.1000.00 -Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives…………………………… kg 20

3003.2000.00 -Containing other antibiotics …………….. kg 20

– Containing hormones or other products of heading 29.37 but not containing antibiotics:

3003.3100.00 — Containing insulin ……………………… kg 0

3003.3900.00 — Other ……………………………………. kg 5

3003.4000.00 – Containing alkaloids or derivatives thereof but not containing hormones or other products of heading 29.37 or antibiotics ……………… kg 0

3003.9000.00 – Other …………………………………… kg 5

30.04 Medicaments (excluding goods of heading 30.02,30.05 or 30.06) 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.

3004.1000.00 -Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives ………………………….. kg 20

3004.2000.00 – Containing other antibiotics ……………….. kg 20

– Containing hormones or other product of heading 29.37 but not containing antibiotics:

3004.3100.00 — Containing insulin ………………………… kg 0

3004.3200.00 — Containing corticosteroid, their derivatives and structural analoques ………………………… kg 0

3004.3900.00 — Other ……………………………………… kg 0

3004.4000.00 – Containing alkaloids or derivatives thereof but not containing hormones, other products of heading 29.37 or antibiotics ………………… kg 0

3004.5000.00 – Other medicaments containing vitamins or other products of heading 29.36 …………………. kg 20

3004.9000.00 – Other …………………………………….. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

30.05 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes.

3005.1000.00 -Adhesive dressings and other articles having an adhesive layer………………………………….. kg 10

3005.9000.00 -Other………………………………………… kg 10

30.06 Pharmaceutical goods specified in Note 4 to this Chapter

3006.1000.00 -Sterile surgical catgut, similar sterile suture materiala and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics ………………..…………. kg 0

3006.2000.00 – Blood grouping reagents………………….…. kg 0

3006.3000.00 – Opacifying preparation for X-ray examinations; diagnostic reagents designed to be administered to the patient ………………………………..…… kg 0

3006.4000.00 – Dental cements and other dental filling; bone reconstruction cements………………………… kg 0

3006.5000.00 – First aid boxes and kits……………………… kg 5

3006.6000.00 – Chemical contraceptive preparation based on hormones, on other products of the heading 29.37 or specimicides ……………………………… kg 0

3006.7000.00 – Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or for physical examinations or as a coupling agent between the body and medical instruments. ………………… kg 0

3006.8000.00 – Waste pharmaceuticals ……………………… kg 50

 

Chapter 31

Fertilisers

Notes .

1.-     This Chapter does not cover:

(a)     Animal blood of heading 05.11;

(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 2.5g each, of heading 38.24; optical elements of potassium chloride (heading 90.01).

  1. – Heading 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31. 05:

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

(i)      Sodium nitrate, whether or not pure;

(ii)     Ammonium nitrate, whether or not pure;

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

(iv)    Ammonium sulphate , whether or not pure;

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

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

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

(viii)   Urea, whether or not pure.

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

(C)     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-fertilizing substances .

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

  1. – Heading 31.03 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:

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

(i)      Basic slag;

(ii)     Natural phosphates of heading 25.10, calcined or further heat –treated than for the removal of impurities ;

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

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

(B)     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 .

  1. – Heading 31.04 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:

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

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

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

(iii)    Potassium sulphate, whether or not pure;

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

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

  1. – Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogeorthophosphate (diammonium phosphate),whether or not pure, and intermixtures thereof, are to be classified in heading 31.05.
  2. – For the purposes of heading 31.05, the term “other fertilizers” applies only to products of a kind used as fertilizers and containing, as an essential constituent, at least one of the fertilizing elements nitrogen, phosphorus or potassium.

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

3101.0000.00 -Animal or vegetable fertilizers, whether or not mixed together or chemically treated; fertilizers produced by the mixing or chemical treatment of animal or vegetable products. …………………… kg 0

31.02 Mineral or chemical fertlisers, nitrogenous .

3102.1000.00 – Urea, whether or not in aqueous solution………… kg 0

-Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate:

3102.2100.00 — Ammonium sulphate ………………………….. kg 0

3102.2900.00 –Other…………………………………………… kg 0

3102.3000.00 – Ammonium nitrate, whether or not in aqueous solution …………………………………………… kg 0

3102.4000.00 – Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances ……………………………………….. kg 0

3102.5000.00 -Sodium nitrate………………………….……… kg 0

3102.6000.00 – Double salts and mixtures of calcium nitrate and ammonium nitrate . ………….…………………. kg 0

3102.7000.00 – Calcium cyanamide ……………………….…. kg 0

3102.8000.00 – Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution ………………………… kg 0

3102.9000.00 – Other, including mixtures not specified in the foregoing subheadings………………………….. kg 0

31.03 Mineral or chemical fertilizers, phosphatic

3103.1000.00 -Superphosphates……………………….…….. kg 0

3103.2000.00 -Basic slag………………………………….…. kg 0

3103.9000.00 -Other ……………………………………….… kg 0

31.04 Mineral or chemical fertilizers, potassic.

3104.1000.00 -Carnallite, sylvite and other crude natural potassium salts………………………………….. kg 0

3104.2000.00 -Potassium chloride …………………………… kg 0

3104.3000.00 -Potassium sulphate …………………………… kg 0

3104.9000.00 -Other………………………………………….. kg 0

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

31.05 Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg .

3105.1000.00 – Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg .. kg 0

3105.2000.00 – Mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorus and potassium ……………………………………..….. kg 0

3105.3000.00 -Diammonium hydrogenorthophosphate (diammonium phosphate )……………………..… kg 0

3105.4000.00 -Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)……………………..…. kg 0

-Other mineral or chemical fertilizers containing the two fertilising elements nitrogen and phosphorus:

3105.5100.00 –Containing nitrates and phosphates …………… kg 0

3105.5900.00 –Other…………………………………………… kg 0

3105.6000.00 -Mineral or chemical fertlisers containing the two fertilizing elements phosphorus and potassium…… kg 0

3105.9000.00 – Other……………………………………………… kg 0

 

Chapter 32

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

Notes.

  1. – This Chapter does not cover

(a)     Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a kind used as luminophores (heading 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 32.12);

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

(c)     Mastics of asphalt or other bituminous mastics (heading 27.15).

  1. – Heading 32.04 includes mixtures of stabilized diazonium salts and couplers for the production of azo dyes .
  2. – Headings 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of heading 32.06, colouring pigments of heading 25.30 or chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 32.12), or to other preparations of heading 32.07,32.08,32.09,32.10,32.12. 32.13 or 32.15.

4.-     Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.

  1. – 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 .
  2. – The expression “stamping foils” in heading 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:

(a)     Metalic 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.

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

32.01 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives.

3201.1000.00 -Quebracho extract ……………………………. kg 5

3201.2000.00 -Wattle extract………………………………….. kg 5

3201.9000.00 -Other…………………………………………… kg 5

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

3202.1000.00 – Synthetic organic tanning substances …………… kg 5

3202.9000.00 -other…………………………………………….. kg 10

3203.000.00 -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. …………………………………. kg 5

32.04 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; sythetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemical defined .

– Sythetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter:

3204.1100.00 — Disperse dyes and preparations based thereon …. kg 5

3204.1200.00 –Acid dyes, whether or not premettalised, and preparations based thereon; mordant dyes and preparations based therein ………………………… kg 5

3204.1300.00 — Basic dyes and preparations based thereon…….. kg 5

3204.1400.00 — Direct dyes and preparations based thereon…… kg 5

3204.1500.00 — Vat dyes (including those usable in that state as pigments) and preparations based thereon ………. kg 5

3204.1600.00 –Reactive dyes and preparations based thereon… kg 10

3204.1700.00 –Pigments and preparations based thereon …… kg 10

3204.1900.00 — Other, including mixtures of colouring matter if two or more of the subheading 3204.11 to 3204.19…. kg 5

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

3204.2000.00 -Synthethic organic products of a kind used as fluorescent brightening agents ………………..… kg 5

3204.9000.00 – Other……………………………………………. kg 5

3205.0000.00 -Colour lakes; preparations as specified in

Note 3 to this Chapter based on colour lakes….. kg 5

32.06 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic of a kind used as luminophores, whether or not chemically defined.

– Pigments and preparations based on titanium dioxide :

3206.1100.00 — Containing 80% or more by weight of titanium dioxide calculated on the dry matter……………… kg 5

3206.1900.00 — Other …………………………………….……. kg 5

3206.2000.00 – Pigments and preparations based on chromium compounds ………………………………………. kg 5

3206.3000.00 – Pigments and preparations based on cadmium compounds ………………………………………. kg 5

-Other coluring matter and other preparations:

3206.4100.00 — Ultramarine and preparations based thereon … kg 5

3206.4200.00 — Lithopone and other pigments and preparations based on zinc sulphide………………….……….. kg 5

3206.4300.00 — Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides) …………………………………….. kg 5

3206.4900.00 — Other …………………………………………. kg 10

3206.5000.00 – Inorganic products of a kind used as luminophores ……………………………………. kg 5

32.07 Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kinds used in the ceramic, enamelling or glass industry; glass frit and other glass, in the from of power, granules or flakes .

3207.1000.00 – Prepared pigments, prepared opacifiers colours and similar preparation…………………………… kg 5

3207.2000.00 – Vitrifiable enamels and glazes, engobes (slips) and similar preparations ………………………… kg 5

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

3207.3000.00 -Liquid lustres and similar preparations………… kg 5

3207.4000.00 -Glass frit and other glass, in the form of powder, granules or flakes………………………………… kg 5

32.08 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a nonaqueous medium; solutions as defined in Note 4 to this Chapter.

3208.1000.00 – Based on polyesters………………………….… kg 20

3208.2000.00 -Based on acrylic or vinyl polymers…………… kg 20

3208.9000.00 -Other :…………………………………………. kg 20

32.09 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium .

3209.1000.00 – Based on acrylic or vinyl polymers …………… kg 20

3209.9000.00 – Other ………………………………………….. kg 20

3210.0000.00 -Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather . ……………………………………….. kg 20

3211.0000.00 -Prepared driers………………………….…. kg 10

32.12 Pigments (including metallic powders and flakes) dispersed in non- aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in form or packings for retail sale.

3212.1000.00 – Stamping foils ………………………………… kg 10

3212.9000.00 -Other …………………..…………………….. kg 10

32.13 Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in the tablets, tubes, jars, bottles, pans or in similar forms or packings.

3213.1000.00 – Colours in sets ………………………………… kg 10

3213.9000.00 – Other…………………………………………… kg 10

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

32.14 Glaziers’ putty, grafting putty resin cements, caulking compounds and other mastics; painters’ filling; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like.

3214.1000.00 – Glaziers’ putty, grafting putty, resin cement, caulking components and other mastics; painters’ fillings………………………………………….. kg 10

3214.9000.00 -Other…………………………………………. kg 10

32.15 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid.

-Printing ink:

3215.1100.00 –Black …………………………………….….. kg 20

3215.1900.00 — Other ………………………………………… kg 20

3215.9000.00 – Other………………………………………….. kg 20

 

Chapter 33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations

Notes.

  1. – This Chapter does not cover:

(a)     Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;

(b)     Soap or other products of heading 34.01; or

(c)     Gum, wood or sulphate turpentine or other products of heading 38.05.

  1. – The expression “odoriferous substance” in heading 33.02 refers only to the substances of heading 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics.
  2. – Heading 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillate and aqueous solutions of essential oils), suitable for use as goods of thee headings and put up in packings of a kind sold by retail for such use.
  3. – The expression “perfumery, cosmetic or toilet preparations” in heading 33.07 applies, inter alia, to the following products: scented sachets; odoriferous preparation 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.

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

  1. 01 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:

3301.1100.00 –Of bergamot………………………………….. kg 10

3301.1200.00 –Of orange …………………………………….. kg 10

3301.1300.00 — Of lemon …………………………………….. kg 10

3301.1400.00 — Of lime………………………………………. kg 10

3301.1900.00 –Other………………………………………… kg 10

– Essential oils other than those of citrus fruit:

3301.2100.00 –Of geranium…………………………………. kg 10

3301.2200.00 — Of jasmin ……………………………………. kg 10

3301.2300.00 — Of levender or of lavandin…………………… kg 10

3301.2400.00 — Of peppermint (Mentha piperita )…………… kg 10

3301.2500.00 — Of other mints ………………………………. kg 10

3301.2600.00 — Of vetiver…………………………………… kg 10

3301.2900.00 — Other…………………………………………. kg 10

3301.3000.00 – Resinoids …………………………………….. kg 10

3301.9000.00 – Other ……………………………………… kg 10

33.02 Mixtures of odoriferous substances and mixtures (including alcoholic solutions ) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferoius substances, of a kind used for the manufacture of beverages.

3302.1000.00 – Of a kind used in the food or drink industries … kg 10

3302.9000.00 – Other………………………………….……….. kg 10

3303.0000.00 -Perfumes and toilet waters. ………………… kg 20

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

33.04 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparation.

3304.1000.00 – Lip make-up preparations …………………………. kg 20

3304.2000.00 -Eye make-up preparations ………………………… kg 20

3304.3000.00 – Manicure or pedicure preparations………………… kg 20

-Other:

3304.9100.00 –Powders, whether or not compressed. …………… kg 20

3304.9900.00 –Other……………………………………………… kg 20

33.05 Preparations for use on the hair.

3305.1000.00 -Shampoos ………………………………………….. kg 20

3305.2000.00 – Preparations for permanent waving or straightening .. kg 20

3305.3000.00 -Hair lacquers………………………….…………… kg 20

3305.9000.00 – Other ……………………………………………… kg 20

33.06 Preparations for oral or dental hygiene, including denture fixative paste and powder; yarn used to clean between the teeth (dental floss) in individual retail packages.

3306.1000.00 – Dentifrices ………………………………………….. kg 20

3306.2000.00 – Yarn used to clean between the teeth (dental floss) … kg 20

3306.9000.00 – Other………………………………………………… kg 20

33.07 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties.

3307.1000.00 – Pre-shave, shaving or after-shave preparations . …… kg 20

3307.2000.00 -Personal deodorants and antiperspirants . ………… kg 20

3307.3000.00 – Perfumed bath salts and other bath preparations ….. kg 20

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

– Preparations for perfuming or deodorizing rooms, including odoiriferous preparations used during religious rites:

3307.4100.00 — “Agarbatti” and other odoriferous preparations which operate by burning………………………… kg 20

3307.4900.00 — Other…………………………………………… kg 20

3307.9000.00 -Other…………………………………………… kg 20

 

Chapter 34

Soap, organic surface – active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling paste, “dental waxes” and dental preparations with a basis of plaster .

Notes.

  1. – This Chapter does not cover :

(a)     Edible mixtures or preparations of animal or vegetable fats or oil of a kind used as mould release preparations (heading 15.17);

(b)     Separate chemically defined compound; or

(c)     Shampoos, dentifrices, shaving creams and foam, or bath preparations, containing soap or other organic surface-active agents (heading 33.05, 33.06 or 33.07).

  1. – For the purposes of heading 34.01, the expression “soap” applies only to soap soluble in water. Soap and the other products of heading 34.01 may contain added substances (forexample, disinfectants, abrasive powders, fillers or medicaments ). Products containing abrasive powders remain classified in heading 34.01 only if in the form of bars, cakes or moulded pieces or shapes . In other forms they are to be classified in heading 34.05 as “scouring powder and similar preparations”.
  2. – For the purposes of heading 34.02 “ organic surface – active agents” are product which when mixed with water at a concentration of 0.5% at 20oC and left to stand for one hour at the same temperature:

(a)     give a transparent or translucent liquid or stable emulsion without separation of isoluble matter ; and

(b)     reduce the surface tension of water to 4.5×10-2 N/m (45 dyne / cm) or less.

  1. – In heading 34.03 the expression “ petroleum oils and oils obtained from bituminous minerals” applies to the products defined in note 2 to Chapter 27.
  2. – In heading 34.04, 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 15.16,34.02 or 38.23, even if having a waxy character;

(b)     Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured , of heading 15.21;

(c)     Mineral waxes or similar products of heading 27.12, whether or not intermixed or merely coloured; or

(d)     Waxes mixed with, dispersed in or dissolved in a liquid medium (headings 34.05, 38.09,etc.).

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

34.01 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; 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 :

3401.1100.00 — For toilet use (including medicated products)…………………. kg20

3401.1900.00 — Other …………………………………………………………… kg20

3401.2000.00 – Soap in other forms ……………………………………………… kg20

3401.3000.00 -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……………………………………. kg 20

34.02 Organic surface-active agents (other than soap); surface – active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01.

– Organic surface – active agents, whether or not put up for retail sale:

— Anionic:

3402.1100.10 — Put up for retail sale ……………………………………………. kg 20

3402.1100.11 — Other ……………………………………………………………kg 10

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

— Cationic: [

3402.1200.12 — Put up for retail sale …………………………………. kg 20

3402.1200.13 — Other ………………………………………………… kg 10

–Non-ionic:

3402.1300.14 — Put up for retail sale …………………………………. kg 10

3402.1300.15 — Other ………………………………………………… kg 20

— Other:

3402.1900.16 — Put up for retail sale …………………………………. kg 10

3402.1900.19 — Other …………………………………………………. kg 20

3402.2000.00 – Preparations put up for retail sale……………………… kg 20

3402.9000.00 – Other ………………………………………………….. kg 20

34.03 Lubricating preparations (including cutting –oil preparations , bolt or nut release preparations, anti-rust or anti corrosion preparations and mould released preparations, based on lubricants) and preparations of 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 materials:

3403.1100.00 — Preparations for the treatment of textile materials leather, furskins or other materials ……………………………… kg 10

3403.1900.00 — Other……………………………………………….… kg 10

– Other:

3403.9100.00 — Preparations for the treatment of textile materials, leather, furskins or other materials ……………………………..… kg 10

3403.9900.00 — Other…………………………………………………… kg 10

34.04 Artificial waxes and prepared waxes.

3404.1000.00 – Of chemically modified lignite ………………..………. kg 10

3404.2000.00 – Of poly ( oxyethylene) ( Polyethlene glycol)…………. kg 10

3404.9000.00 -Other ………………………………………………….. kg 10

34.05 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 34.04.

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

3405.1000.00 – Polishes, creams and similar preparations for footwears or leather………………………….. .. kg 20

3405.2000.00 – Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork ……………………………………… kg 20

3405.3000.00 – Polishes and similar preparations for coachwork, other than metal polishes ……………………… kg 20

3405.4000.00 -Scouring pastes and powders and other scouring preparations …………………………………… kg 20

3405.9000.00 -Other………………………………………… kg 20

3406.0000.00 – Candles, tapers and the like……………….. kg 20

3407.0000.00 – Modelling pastes, including those put up for children’s amusement; preparations known as “ dental wax” or as “dental impression compounds” put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate…….……………. kg 20

 

Chapter 35

Albuminoidal substances; modified starches; glues; enzymes

Notes

  1. – This chapter does not cover:

(a)     Yeasts (heading 21.02);

(b)     Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicament or other products of chapter 30;

(c)     Enzymatic preparations for pre-tanning (heading 32.02);

(d)     Enzymatic soaking or washing preparations or other products of Chapter 34;

(e)     Hardened proteins (heading 39.13); or

(f)      Gelatin products of the printing industry (chapter 49).

  1. – For the purposes of heading 35.05, the term “dextrins” means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding10%.

Such products with a reducing sugar content exceeding 10% fall in heading 17.02.

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

35.01 Casein, caseinates and other casein derivatives; casein glues .

3501.1000.00 – Casein………………………………………… kg 5

3501.9000.00 – Other…………………………………………. kg 10

35.02 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:

3502.1100.00 — Dried ……………………………………….. kg 10

3502.1900.00 — Other……………………………………….. kg 10

3502.2000.00 – Milk albumin, including concentrates of two or more whey proteins…………………………… kg 10

3502.9000.00 – Other ……………………………………….. kg 10

3503.0000.00 -Gelatin (including gelatin in rectangular (including square) sheets, whether or not surfaceworked or coloured ) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 35.01 ……………………………………..  kg 10

3504.0000.00 -Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed. ………………………………… kg 10

35.05 Dextrins and other modified starches (for example, pregelatinised or esterified starches) ; glues based on starches, or on dextrins or other modified starches .

3505.1000.00 – Dextrins and other modified starches ……… kg 5

3505.2000.00 – Glues ………………………………………. kg 10

35.06 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesive, put up for retail sale as glues or adhesives, not exceeding a net weight of 1kg.

3506.1000.00 – Product suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1kg ………………. kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

3702.2000.00 – Instant print film ………………………………. u 5

– Other film, without perforations, of a width not exceeding 105mm:

3702.3100.00 — For colour photography (polychrome) …..…… u 20

3702.3200.00 –Other, with silver halide emulsion………..…… u 20

3702.3900.00 –Other………………………………………….. u 20

-Other film, without perforations, of a width exceeding 105mm:

3702.4100.00 — Of a width exceeding 610 mm and of a length exceeding 200m, for colour photography (polychrome) ……………. ……………….…….. u 20

3702.4200.00 — Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography …………………………..………….. u 20

3702.4300.00 — Of a width exceeding 610mm and of a length not exceeding 200m ……………………………… u 20

3702.4400.00 — Of a width exceeding 105 mm but not exceeding 610mm ……………………………………..…….. u 20

– Other film, for colour photography (polychrome):

3702.5100.00 — Of a width not exceeding 16 mm and of a length not exceeding 14m…………………..…………… u 20

3702.5200.00 — Of a width not exceeding 16 mm and of a length exceeding 14m…………………………………… u 20

3702.5300.00 — Of a width exceeding 16mm but not exceeding 35mm and of a length not exceeding 30m, for slides…………………….………….……………. u 20

3702.5400.00 — Of a width exceeding 16mm but not exceeding 35 mm and of a length not exceeding 30m, other than for slides …………………..……….………. u 20

3702.5500.00 — Of a width exceeding 16mm but not exceeding 35mm and of a length exceeding 30m …….. u 20

3702.5600.00 — Of a width exceeding 35mm……….………….. u 20

-Other:

3702.9100.00 — Of a width not exceeding 16 mm…………….. u 20

3702.9300.00 — Of a width exceeding 16 mm but not exceeding

35mm and of length not exceeding 30m………… u 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

3702.9400.00 — Of a width exceeding 16 mm but not exceeding

35mm and of length not exceeding 30m………… u 20

3702.9500.00 — Of a width exceeding 35mm…………………… u 20

37.03 Photographic paper, paperboard and textiles, sensitized, unexposed..

3703.1000.00 -In rolls of a width exceeding 610mm……….… u 10

3703.2000.00 – Other, for colour photography (polychrome) …. u 10

3703.9000.00 – Other…………………………………………… u 10

3704.0000.00 – Photographic plates, film, paper, paperboard and textiles, exposed but not developed…. …… u 20

37.05 Photographic plates and film, exposed and developed, other than cinematographic film.

3705.1000.00 -For offset reproduction ……………………..…. u 20

3705.2000.00 -Microfilms ……………………………………. u 20

3705.9000.00 -Other…………………………………………… u 20

37.06 Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track .

3706.1000.00 -Of a width of 35 mm or more………………….. u 20

3706.9000.00 -Other……………………………………….…… u 20

37.07 Chemical preparations for photographic uses (other than varnishes, glues, adhesive and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use.

3707.1000.00 -Sensitising emulsions…………………………… u 20

3707.9000.00 -Other……………………………………………. u 20

 

Chapter 38

Miscellaneous chemical products

Notes.

  1. – This chapter does not cover:

(a)     Separate chemically defined elements or compounds with the exception of the following:

(1)     Artificial graphite (heading 38.01);

(2)     Insecticides, rodenticides, fungicides, herbicides, anti-sprouting productsb and plant-growth regulators, disinfectants and similar products, put up as described in heading 38.08;

(3)     Products put up as charges for fire-extinguishers or put up in fireextinguishing grenades (heading 38.13);

(4)     Certified reference materials specified in Note 2 below;

(5)     Products specified in Notes 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 21.06);

(c)     Ash and residues (including sludges, other than sewages sludge), containing metals arsenic or their mixtures and meeting the requirements of Note 3 (a) or 3 (b) to Chapter 26 (heading 26.20);

(d)     Medicaments (heading 30.03 or 30.04); 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 26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading 71.21) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (section XIV or XV).

  1. – (A)For the purpose of heading 38.22, 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 38.22 shall take precedence over any other heading in the Nomenclature.

  1. – Heading 38.24 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 2.5g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;

(b)     Fusel oil; Dippel’s oil;

(c)     Ink removers put up in packings for retail sale;

(d)     Stencil correctors and other correcting fluids put up in packings for retail sale; and

(e)     Ceramic firing testers, fusible (for example, seger cones ).

  1. – 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 material 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.

  1. – For the purposes of heading 38.25, “sewage sludge” means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scouring and unstabilised sludge.

Stabilised sludge when suitable for use as fertilizer is excluded (Chapter 31).

  1. – For the purposes of heading 38.25, 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 27.10).

Subheading Note.

  1. 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.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

38.01 Artificial graphite; colloidal or semi-colloidal graphite; Preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semimanufactures.

3801.1000.00 -Artificial graphite ……………………………. kg 10

3801.2000.00 – Colloidal or semi colloidal graphite…………… kg 10

3801.3000.00 -Carbonaceous paste for electrodes and similar

paste for furnace linings…………………………. kg 10

3801.9000.00 – Other…………………………………………… kg 10

38.02 Activated carbon; activated natural mineral products; animal black, including spent animal black .

3802.1000.00 – Activated carbon………………………………. kg 10

3802.9000.00 – Other ………………………………………….. kg 10

3803.0000.00 -Tall oil, whether or not refined……………… kg 5

3804.0000.00 – Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03……………………….. kg 10

38.05 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphate turpentine and other crude para-cymene; pine oil containing alphaterpineol as the main constituent.

3805.1000.00 -Gum, wood or sulphate turpentine oils………… kg 10

3805.2000.00 -Pine oil………………………………………… kg 10

3805.9000.00 -Other ……………………………………..…… kg 10

38.06 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums.

3806.1000.00 -Rosin and resin acids………………..……….. kg 5

3806.2000.00 – Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts …………………………………….……. kg 10

3806.3000.00 -Ester gums …………………………………… kg 10

3806.9000.00 -Other…………………………………………. kg 10

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

3807.0000.00 – 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. …………………………….. kg 10

38.08 Insecticides, rodenticides, fungicids, herbicides, antisprouting products and plantgrowth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and flypapers).

– Insecticides:

3808.1000.11 — Mosquito repellant coils ……………………….. kg 5

3808.1000.12 — Agricultural Insecticides………………………… kg 5

3808.1000.19 — Other ………………………………………….. kg 20

3808.2000.00 – Fungicides ……………………………………… kg 5

3808.3000.00 – Herbicides, anti-sprouting products and plantgrowth

regulators ………………………………… kg 5

3808.4000.00 – Disinfectants …………………………………… kg 5

3808.9000.00 – Other ………………………………………….. kg 5

  1. 09 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included.

3809.1000.00 – With a basis of amylaceous substances ……….… kg 5

– Other:

3809.9100.00 — Of a kind used in the textile or like industries ..… kg 5

3809.9200.00 — Of a kind used in the paper or like industries…… kg 5

3809.9300.00 — Of a kind used in the leather or like industries ….. kg 5

38.10 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coating for welding electrodes or rods.

3810.1000.00 -Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials …………………….…… kg 5

3810.9000.00 -Other ……………………………….. ……….….. kg 10

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

38.11 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anticorrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils.

– Anti-knock preparations:

3811.1100.00 — Based on lead compounds ……………………….. kg 5

3811.1900.00 –Other…………………………………………….. kg 5

-Additives for lubricating oils :

3811.2100.00 — Containing petroleum oils or oils obtained from bituminous minerals…………………. ……………. kg 10

3811.2900.00 –Other…………………………………………….. kg 10

3811.9000.00 -Other……………………………………………… kg 10

38.12 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilizers for rubber or plastics

3812.1000.00 -Prepared rubber accelerators………………….….. kg 5

3812.2000.00 -Compound plasticisers for rubber or plastics …… kg 5

3812.3000.00 -Anti- oxidizing preparations and other compound stabilizers for rubber or plastics …………………… kg 5

3813.0000.00 -Preparations and charges for fire extinguishers; charged fire-extinguishing grenades. …………… kg 10

3814.0000.00 -Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers………………………………. kg 10

38.15 Reaction initiators, reaction accelerators and catalytics preparations, not elsewhere specified or included .

– Supported catalysts:

3815.1100.00 –With nickel or nickel compound as the active substance………………………………..…….…… kg 10

3815.1200.00 — With precious metal or precious metal compound as the active substance …………………………..… kg 10

3815.1900.00 — Other ……………………………………………. kg 10

3815.9000.00 -Other……………………………………………… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

3816.0000.00 -Refractory cements, mortars, concretes and similar compositions, other than products of heading 38.01 …………………….… kg 5

3817.0000.00 – Mixed alkylbenxenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.02 …………………………….……. kg 5

3818.0000.00 -Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics ……………………………………… kg 10

3819.0000.00 -Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals ………………………………………… kg 10

3820.0000.00 – Anti-freezing preparations and prepared de-icing fluids. …………………………………. kg 10

3821.0000.00 -Prepared culture media for development of micro-organisms……………………..…………. kg 0

3822.0000.00 -Diagnostic or laboratory reagents on a backing, and prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference materials…………………………………………. kg 0

38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.

-Industrial monocarboxylic fatty acids; acid oils from refining :

3823.1100.00 — Stearic acid ……………………………………. kg 5

3823.1200.00 — Oleic acid ……………………………………… kg 5

3823.1300.00 — Tall oil fatty acids …………………………….. kg 5

3823.1900.00 — other …………………………………………… kg 10

3823.7000.00 -Industrial fatty alcohols……………………. kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

38.24 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.

3824.1000.00 – Prepared binders for foundry moulds or cores………. kg 10

3824.2000.00 – Naphthenic acids, their water-insoluble salts and their esters ………………………………………………… kg 10

3824.3000.00 – Non-agglomerated metal carbides mixed together or with metallic binders ………………………………… kg 10

3824.4000.00 – Prepared additives for cements, mortars or concretes… kg 10

3824.5000.00 -Non-refractory mortars and concretes …………….. kg 10

3824.6000.00 – Sorbitol other than that of subheading 2905.44……. kg 10

– Mixtures containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens:

3824.7100.00 — Containing acyclic hydrocarbons perhalogenated only with fluorine and chlorine …………………….. kg 10

3824.7900.00 — Other ……………………………………………… kg 10

3824.9000.00 – Other ………………………………..…………….. kg 10

38.25 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.

3825.1000.00 -Municipal waste…………………………….…..… kg 10

3825.2000.00 -Sewage sludge…………………………………….. kg 10

3825.3000.00 -Clinical waste……………………………………… kg 10

– Waste organic solvents:

3825.4100.00 — Halogenated ……………………………….…….. kg 10

3825.4900.00 –Other……………………………………………… kg 10

3825.5000.00 -Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids ………………….. kg 10

– Other wastes from chemical or allied industries:

3825.6100.00 — Mainly containing organic constituents ……..….. kg 10

3825.6900.00 — Other ………………………………………..….. kg 10

3825.9000.00 -Other…………………………………………..…. kg 10

 

Section VII

PLASTICS AND ARTICLES THEREOF;

RUBBER AND ARTICLES THEREOF

Notes.

  1. – Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to the 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 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.

  1. – Except for the goods of heading 39.18 or 38.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapters 49.

 

Chapter 39

Plastics and articles thereof

Notes.

  1. – Throughout the Nomenclature the expression “plastics” means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerization or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser ) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence .

Throughout the Nomenclature any reference to “ plastics” also includes vulcanized fibre. The expression, however, does not apply to materials regarded as textile materials of section XI.

  1. – This Chapter does not cover:

(a)     Waxes of heading 27.12 or 34.04;

(b)     Separate chemically defined organic compound (Chapter 29);

(c)     Heparing or its salts (heading 30 .01);

(d)     Solutions (other than collodions ) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 32.08); stamping foils of heading 32.12;

(e)     Organic surface-active agents or preparations of heading 34.02;

(f)      Run gums or ester gums (heading 38.06);

(g)     Diagnostic or laboratory reagents on a backing of plastics (heading 38.22);

(h)     Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;

(ij)     Saddlery or harness (heading 42.01) or trunks, suitcases, handbags or other containers of heading 42.02;

(k)     Plaits, wickerwork or the articles of Chapter 46;

(l)      Wall coverings of heading 48.14;

(m)    Good of Section XI (textile and textile articles);

(n)     Articles of section XII (for example, footwear, headgear, umbrellas, sun umbellas, walking-sticks, Whips, riding- crops or parts thereof );

(o)     Imitation jewellery of heading 71.17

(p)     Articles of Section XVI (machines and mechanical or electrical appliances);

(q)     Parts of aircraft or vehicles of Section XVII;

(r)      Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);

(s)     Articles of Chapter 91 (for example, clock or watch cases);

(t)      Articles of Chapter 92 (for example, musical instrument or parts thereof);

(u)     Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);

(v)     Articles of Chapter 95 (for example, toys games, sports requisites ) ; or

(w)    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).

  1. – Headings 39.01 to 39.11 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 300oC, after conversion to 1.013 millibars when a reduced-pressure distillation method is sed (headings 39.01 and 39.02);

(b)     Resins, not highly polymerized, of the coumarone –indene type (heading39.11);

(c)     Other synthetic polymers with an average of at least 5 monomer units;

(d)     Silicones (heading 39.10);

(e)     Resols (heading 39.09) and other prepolymers.

  1. – 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 units predominate, polymers 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.

  1. – Chemically modified polymer, 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 .
  2. – In heading 39.01 to 39.14, the expression “ primary form” applies only to the following forms:

(a)     Liquids and paste, including dispersions (emulsions and suspension ) and solutions;

(b)     Blocks of irregular shape, lumps, powders ( including moulding powders), granules, flakes and similar bulk forms.

  1. – Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary form (headings 39.01 to 39.14).
  2. – For the purposes of heading 39.17, the expression “ tubes, pipes and hoses” means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, expect for the last – mention, those having an internal cross-section other than round, oval rectangular (in which the length does not exceed 1.5 times the width ) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes .
  3. – For the purposes of heading 39.18, the expression “wall or ceiling covering of plastics” applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastic fixed permanently on a backing of any material other than paper, the layer of plastics (on face side ) being grained, embossed, coloured, design-printed or otherwise decorated.
  4. – In headings 39.20 and 39.21, the expression “plates, sheet, 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 article ready for use ) .
  5. – Heading 39.25 applies only to the following articles, not being products covered by any of the early heading of sub-Chapter II:

(a)     Reservoirs, tanks (including septic tanks ), vats and similar containers, of a capacity exceeding 3001;

(b)     Structural elements used, for example, in floors, walls or partitions, ceiling or roofs;

(c)     Gutters and fittings thereof;

(d)     Doors, window and their frames and thresholds for doors;

(e)     Balconies, balustrades, fencing, gates and similar barrier;

(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;

(i)      Fittings and mountings intended for permanent installation in or on doors,windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.

Subheading 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 subheading of a polymer by the prefix “poly” (e.g, polyethylene and polyamide – 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 failing 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 to 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 unit of the polymers in the series under consideration are to be compared .

(2.)    Chemically modified polymer are to be classified in the subheading appropriate to unmodified polymer .

polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions .

  1. – For the purposes of subheading 3920.43, the term “plasticisers” includes secondary plasticisers.

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

  1. – PRIMARY FORMS

39.01 Polymers of ethylene, in primary forms.

3901.1000.00 – Polyethylene having a specific gravity of less than 0.94 ……………………………………….. kg 5

3901.2000.00 – Polyethylene having a specific gravity of 0.94 or more …………………………………………. kg 5

3901.3000.00 – Ethylene-vinyl acetate copolymers…………… kg 10

3901.9000.00 – Other………………………………………….. kg 10

39.02 Polymers of propylene or of other olefins, in primary forms.

3902.1000.00 – Polypopylene ………………………….…….. kg 5

3902.2000.00 – Polyisobutylene……………………………… kg 5

3902.3000.00 – Propylene copolymers ………………………. kg 5

3902.9000.00 – Other ………………………………………… kg 5

39.03 Polymers of styrene, in primary forms. – Polystrene :

3903.1100.00 –Expansible ……………………………….… kg 5

3903.1900.00 — Other ……………………………………….. kg 5

3903.2000.00 – Styrene – acrylonitrile (SAN) copolymers…… kg 5

3903.3000.00 – Acrylonitrile- butadiene-styrene (ABS)

copolymers……………………………………. kg 10

3903.9000.00 -Other………………………………………… kg 10

39.04 Polymers of vinyl chloride or of other halogenated olefins, in primary forms .

3904.1000.00 – Poly (vinyl chloride ), not mixed with any other substances …………………………………….. kg5

Other poly (vinyl chloride):

3904.2100.00 –Non-plasticised …………………………….. kg 5

3904.2200.00 –Plasticised ………………………………….. kg 5

3904.3000.00 -Vinyl chloride-vinyl acetate copolymers ……… kg 5

3904.4000.00 -Other vinyl chloride copolymers……………… kg 5

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

3904.5000.00 – Vinylidene chloride polymers …………………. kg 5

– Fluoro-polymers:

3904.6100.00 –Polytetrafluoroethylene………………………. kg 5

3904.6900.00 — Other …………………………………………. kg 5

3904.9000.00 – Other …………………………………………. kg 5

39.05 Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms.

-Poly (vinyl acetate):

3905.1200.00 — In aqueous dispersion………………………… kg 5

3905.1900.00 –Other………………………………………….. kg 5

-Vinyl acetate copolymers :

3905.2100.00 — In aqueous dispersion………………..……….. kg 5

3905.2900.00 — Other ………………………………………….. kg 5

3905.3000.00 -Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups …………….……… kg 5

-Other:

3905.9100.00 –Copolymers…………………………………… kg 5

3905.9900.00 — Other …………………………………………. kg 5

39.06 Acylic polymers in primary forms.

3906.1000.00 – Poly (methyl methacrylate)……………………. kg 5

3906.9000.00 – Other…………………………………………… kg 5

  1. 07 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.

3907.1000.00 – Polyacetals ……………………………………. kg 5

3907.2000.00 – Other polyethers ……………………………… kg 5

3907.3000.00 -Epoxide resins ……………………………….. kg 10

3907.4000.00 -Polycarbonates ………………………………. kg 10

3907.5000.00 -Alkyd resins…………………………………… kg 10

3907.6000.00 -Poly (ethylene terephthalate) ….. ………….. .. kg 5

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

-Other Polyesters:

3907.9100.00 — Unsaturated …………………………………. kg 5

3907.9900.00 — Other ………………………………………… kg 5

  1. 08 Polyamides in primary forms.

3908.1000.00 -Polyamides 6 – 11, -12, -6,6,-6,9,-6,10 or – 6,12. kg 5

3908.9000.00 -Other ………………………………………… kg 5

39.09 Amino-resins, phenolic resins and polyurethanes, in primary forms.

3909.1000.00 – Urea resins; thiourea resins ………………….. kg 5

3909.2000.00 -Melamine resins ……………………………… kg 10

3909.3000.00 – Other amino – resins…………………………. kg 10

3909.4000.00 -Phenolic resins……………………………….. kg 5

3909.5000.00 -Polyurethanes ………………………………… kg 5

3910.0000.00 -Silicones in primary forms…………………. kg 5

39.11 Petroleum resins, coumarone-idene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms.

3911.1000.00 -Petroleum resins, coumarone, indene or coumarone –indene resins and polyterpenes …… kg 5

3911.9000.00 -Other …………………………………………. kg 5

39.12 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms.

-Cellulose acetates:

3912.1100.00 –Non – plasticised …………………………….. kg 5

3912.1200.00 –Plasticised ……………………………….…… kg 5

3912.2000.00 -Cellulose nitrates (including collodions) ……… kg 5

-Cellulose ethers :

3912.3100.00 — Carboxymethylcellulose and its salts ………… kg 5

3912.3900.00 –Other………………………………………….. kg 5

3912.9000.00 -Other …………………………. ………………. kg 5

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

39.13 Natural polymers (for example, alginic acid ) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms .

3913.1000.00 – Alginic acid, its salts and esters………………… kg 5

3913.9000.00 – Other …………………………………………… kg 5

3914.0000.00 -Ion exchangers based on polymers of heading

39.01 to 39.13, in primary forms………………. kg 5

 

  1. -WASTE, PARINGS AND SCRAP; SEMI-MANUFACTRES; ARTICLES

39.15 Waste, parings and scrap, of plastics.

3915.1000.00 – Of polymers of ethylene ……………………….. kg 5

3915.2000.00 – Of polymers of styrene ………………………… kg 5

3915.3000.00 – Of polymers of vinyl chloride …………………. kg 5

3915.9000.00 – Of other plastics ……………………………….. kg 5

39.16 Monofilament of which any cross-sectional dimension exceeds I mm, rods, stick and profile shapes, whether or not surface –worked but not otherwise worked, of plastics.

3916.1000.00 -Of polymers of ethylene ………………………. kg 5

3916.2000.00 -Of polymers of vinyl chloride…. ……………… kg 5

3916.9000..00 -Of other plastics ………………………………. kg 5

39.17 Tubes, pipes and hoses, and fittings thereof (for example, joints, elbows, flanges), of plastics.

3917.1000.00 -Artificial guts (sausage casings ) of hardened protein or of cellulosic materials………………… kg 10

Tubes, pipes and hoses, rigid:

3917.2100.00 — Of polymers of ethylene ……………………… kg 20

3917.2200.00 — Of polymers of propylene……………………. kg 20

3917.2300.00 — Of polymers of vinyl chloride ………………… kg 20

3917.2900.00 — Of other plastics………………………………. kg 20

-Other tubes, pipes and hoses:

3917.3100.00 — Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa …………… kg 20

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

3917.3200.00 — Other, not reinforced or otherwise combine with other materials, without fittings ……………….……………… kg 20

3917.3300.00 –Other, not reinforced or otherwise combine with other materials, with fittings………………………………….. kg 20

3917.3900.00 –Other………………………………………………… kg 20

3917.4000.00 -Fittings ………………………………………………. kg 20

39.18 Floor coverings of plastics, whether or not self-adhesive, in rolls of in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter.

3918.1000.00 -Of polymers of vinyl chloride……………………….. kg 20

3918.9000.99 -Of Other plastics ………..:………………………….. kg 20

39.19 Self –adhesive plates, sheets film, foil, tape, strip and other flat shapes, of plastic, whether or not in rolls.

3919.1000.00 – In rolls of a width not exceeding 20cm………………. kg 10

3919.9000.00 -Other …………………………………….…………… kg 10

39.20 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.

3920.1000.00 -Of polymers of ethylene …………………………….. kg 10

– Of polymers of propylene:

3920.2000.21 — Printed flexible packaging material ……….………… kg 50

3920.2000.29 — Other ……………………………………….………. kg 10

3920.3000.00 – Of polymers of styrene………………………………. kg 10

– Of polymers of vinyl chloride:

— Containing by weight not less than 6% of plasticisers:

3920.4300.42 — Printed flexible packaging materials ……….…….. kg 50

3920.4300.43 — Other ……………………………………………… kg 10

— Other:

3920.4900.44 — Printed flexible packaging materials ……………… kg 50

3920.4900.49 — Other ……………………………………………… kg 20

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

– Of acylic polymers:

— Of poly (methyl methacrylete):

3920.5100.52 — Printed flexible packaging materials …………..…… kg 50

3920.5100.53 — Other ……………………………………………….. kg 20

— Other:

3920.5900.54 — Printed flexible packaging materials ………………. kg 50

3920.5900.59 — Other ……………………………………………… kg 20

-Of polycarbonate, alkyd resins, polyally esters or other polyesters:

3920.6100.00 –Of polycarbonates………………………………..… kg 10

3920.6200.00 –Of poly (ethylene terephthalate)……………………. kg 10

3920.6300.00 –Of unsaturated polyesters…………………….…….. kg 10

3920.6900.00 –Of other polyesters …………………………….….. kg 10

-Of cellulose or its chemical derivatives :

3920.7100.00 –Of regenerated cellulose…………………………… kg 10

3920.7200.00 –Of vulcanized fibre………………………………… kg 10

3920.7300.00 — Of cellulose acetate……………………………….. kg 10

3920.7900.00 –Of other cellulose derivatives ……………………. kg 10

-Of other plastics:

3920.9100.00 –Of poly (vinyl butyral)…………………………… kg 10

3920.9200.00 –Of polyamides …………………………………… kg 10

3920.9300.00 –Of amino – resins ……………………………….. kg 10

3920.9400.00 — Of phenolic resins ………………………………. kg 10

3920.9900.00 –Of other plastics………………………………… kg 10

39.21 Other plates, sheets, film, foil and strip, of plastics.

-Cellular:

3921.1100.00 — Of polymers of styrene ………………..………. kg 10

3921.1200.00 –Of polymers of vinyl chloride…………..……… kg 10

3921.1300.00 –Of polyurethanes ………………………..…….. kg 20

3921.1400.00 — Of regenerated cellulose……………………….. kg 20

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

3921.1900.00 –Of other plastics……………………………………. kg 20

-Other:

3921.9000.91 — Printed flexible packaging materials ………………. kg 50

3921.9000.99 — Other …………………………………………..….. kg 20

39.22 Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics.

3922.1000.00 – Baths, shower- baths, sinks and wash basins…….…. kg 20

3922.2000.00 – Lavatory seats and covers …………………………. kg 20

3922.9000.00 -Other ………………………………………………. kg 20

39.23 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.

3923.1000.00 -Boxes, cases, crates and similar articles …………… kg 20

-Sacks and bags (including cones):

3923.2100.00 — Of polymers of ethylene ………………………….. kg 20

3923.2900.00 –Of other plastics ………………………………….. kg 20

3923.3000.00 -Carboys, bottles, flasks and similar articles:………. kg 20

– Spools, cops, bobbins and similar supports:

3923.4000.41 — Video or audio cassettes without the magnetic tape … kg 10

3923.4000.49 — Other ………………………………………………. kg 5

3923.5000.00 -Stoppers, lids, caps and other closures ……..….…… kg 10

3923.9000.00 – Other ……………………………………….………. kg 10

39.24 Tableware, kitchenware, other household articles and toilet articles, of plastics .

3924.1000.00 – Tableware and kitchenware…………………….…. kg 20

-Other:

3924.9000.91 — Baby feeding bottles …………….……………..…. kg 10

3924.9000.99 — Other …………………………….……………..….. kg 20

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

39.25 Builders’ ware of plastics, not elsewhere specified or included.

3925.1000.00 -Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 Iitres…………………. kg 20

3925.2000.00 -Doors, windows and their frames and thresholds for doors …………………………………………………. kg 20

3925.3000.00 -Shutters, blinds (including Venetian blinds ) and similar articles and thereof ………………..…….. kg 20

3925.9000.00 -Other ………………………………………..…..….. kg 20

39.26 Other articles of plastics and articles of other materials of heading Nos. 39.01 to 39.14

3926.1000.00 – Office or school supplies …………………………… kg 20

3926.2000.00 -Articles of apparel and clothing accessories (including gloves , mittens and mitts ) ……………….. kg 20

3926.3000.00 -Fittings for furniture, coachwork or the like ………… kg 20

3926.4000.00 -Statuettes and other ornamental articles …………..… kg 20

-Other:

3926.9000.91 — Toothpicks ………………………………..………… kg 20

3926.9000.92 — Sheath Contraceptives ………………………..……. kg 0

3926.9000.99 –Other…………………………..…………..………… kg 20

 

Chapter 40

Rubber and articles thereof

Notes.

  1. – Except where the context otherwise requires, throughout the Nomenclature the expression “rubber” means the following products, whether or not vulcanized or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.
  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 section XVI (including electrical goods of all kinds), of all rubber;

(e)     Articles of Chapter 90, 92, 94 or 96; or

(f)      Articles of Chapter 95 (other than sports gloves, mitten and mitts and articles of headings 40.11 to 40. 13 ).

  1. – In headings 40.01 to 40.03 and 40.05, 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.

  1. – In Note 1 to this Chapter and in heading 40.02, the expression “ synthetic rub applies to:

(a)     Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non – thermoplastic substances which at a temperature between 18oC and 29oC, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanizing activators or accelerators, may be added; the presence of substances as provided for by Note 5 (b) (ii) and (iii) is also permitted . However, the presence of any substances not necessary for the cross-linking, such as extender, plasticisers and filers, is not permitted;

(b)     Thioplasts (TM); and

(c)     Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substance with saturated synthetic high polymers provided that all the above- mentioned products comply with the requirements concerning vulcanization, elongation and recovery in (a) above.

  1. – (a) Headings 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with :

( i )    vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);

(ii)     pigments or other colouring matter, other than those added solely for the purpose of identification;

(iii)    plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, expect 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 40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:

(i)      emulsifiers or anti-tack agents;

(ii)     small amounts of breakdown products of emulsifiers;

(iii)    very small amounts of the following: heat – sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents(generally for obtaining electro-positive rubber latexes), antioxidants, coagulants, crumbing agents, freeze-resisting agents, peptisers, preservatives, stabilizer, viscosity-control agents or simila special- purpose additives.

  1. – For the purposes of heading 40.04, the expressions “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.
  2. – Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5mm, is to be classified as strip, rods or profile shapes, of heading 40.08 .
  3. – Heading 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.
  4. – In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions “plates” “sheets” and “strip” apply only to plates, sheets and strip and to block 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 40.08 the expressions “rods” and “profile shapes” apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

40.01 Natural rubber, balata, gutta-percha , guayule, chicle and similar natural gums, in primary forms or in plates, sheet or strip.

4001.1000.00 -Natural rubber latex, whether or not prevulcanised ……………………………………… kg 5

-Natural rubber in other forms:

4001.2100.00 — Smoked sheet……………………………….. kg 5

4001.2200.00 — Technically specified natural rubber (TSNR)…. kg 5

4001.2900.00 –Other……………………………….………… kg 5

4001.3000.00 -Balata, gutta-precha,guayule, chicle and similar natural gums…………………………………….. kg 5

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

40.02 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheet or strip.

-Styrene –butadiene rubber (SBR) carboxylated styrene – butadiene rubber (XSBR):

4002.1100.00 — Latex …………………………..……………… kg 5

4002.1900.00 — Other ………………………………………….. kg 5

4002.2000.00 -Butadiene rubber (BR)………. ……………….. kg 5

-Isobutene –Isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR):

4002.3100.00 — Isobutene –isoprene (butyl) rubber (IIR)……… kg 5

4002.3900.00 — Other …………………………………………. kg 5

– Chloroprene (chlorobutadiene) rubber (CR) :

4002.4100.00 –Latex………………………………………….. kg 5

4002.4900.00 — Other…………………………………………… kg 5

– Acrylonitrile – butadiene rubber (NBR):

4002.5100.00 — Latex ………………………………………..… kg 5

4002.5900.00 — Other ………………………………………….. kg 5

4002.6000.00 -Isoprene rubber (IR) …………………………… kg 5

4002.7000.00 -Ethylene – propylene –non- conjugated diene rubber (EPDM)…………………………………… kg 5

4002.8000.00 -Mixtures of any product of heading 40.01 with any product of this heading………………………. kg 5

– Other :

4002.9100.00 — Latex ………………………………………….. kg 5

4002.9900.00 — Other ………………………………………….. kg 5

4003.0000.00 -Reclaimed rubber in primary forms or in plates, sheets or strip………………………….. . kg 5

4004.0000.00 -Waste, parings and scrap of rubber (other than hard rubber ) and powders and granules obtained therefrom. ……………………………. kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

40.05 Compounded rubber, unvulcanised, in primary forms or in plates sheet or strip .

4005.1000.00 – Compounded with carbon black or silica ……………… kg 5

4005.2000.00 -solution; dispersions other than those of subheading

4005.10 …………………………………………………. kg 5

-Other :

4005.9100.00 — Plates, sheets and strip……………………………….. kg 5

4005.9900.00 — Other …………………………………………………. kg 5

40.06 Other forms (for example, rods, tubes and profile shape) and articles (for example, discs and rings), of unvulcanised rubber.

4006.1000.00 -“ Camel – black” strips for retreading rubber tyres…… kg 5

4006.9000.00 -Other……………………………………………….…. kg 5

4007.0000.00 – Vulcanised rubber thread and cord……………..… kg 5

40.08 Plates, sheet, strip, rods and profile shape of vulcanised rubber other than hard rub Of cellular rubber:

4008.1100.00 — Plates, sheet and strip …………………………..……. kg 5

4008.1900.00 — Other………………………………………..………… kg 10

-Of non-cellular rubber :

4008.2100.00 — Plates, sheet and strip …………………..…………..… kg 10

4008.2900.00 — Other…………………………………………..… kg 10

40.09 Tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without their fittings (for examples, joints, elbows, flanges). – Not reinforced or otherwise combined with other materils:

4009.1100.00 — Without fittings……………………………..………

4009.1200.00 — With fittings………………………………………… kg 10

-Reinforced or otherwise combined only with metal: kg 10

4009.2100.00 — Without fittings………………………………….. kg 10

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

4009.2200.00 –With fittings……………………………………….… kg 10

– Reinforced or otherwise combined only with textile materials:

4009.3100.00 — Without fittings……………………………….……. kg 20

4009.3200.00 –With fittings………………………………….…….. kg 20

– Reinforced or otherwise combined with other materials:

4009.4100.00 — Without fittings……………………..……..….………. kg 20

4009.4200.00 — With fittings…………………….…..………………… kg 20

40.10 Conveyor or transmission belts or belting, of vulcanized rubber.

– Conveyor belts or belting:

4010.1100.00 — Reinforced only with metal ………….………………. kg 20

4010.1200.00 — Reinforced only with textile materials ……….……… kg 20

4010.1300.00 — Reinforced only with plastics………………..….……. kg 20

4010.1900.00 — Other……………………………………….…………. kg 20

– Transmission belts or belting:

4010.3100.00 — Endless transmission belts of trapeziodal cross- section (V-belts), V- ribbed, of an outside circumference  exceeding 60 cm but not exceeding 180 cm ……………. kg 10

4010.3200.00 –Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference  exceeding 60 cm but not exceeding 180cm ……………….. kg 10

4010.3300.00 — Endless transmission belts of trapezoidal cross-section (V-belts)Vribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm ……………………… kg 10

— Endless transmission belts of trapezoidal cross –

4010.3400.00 section (V-belts), other than V- ribbed, of an outside circumference  exceeding 180 cm but not exceeding 240 cm …………………………………………..………….. kg 10

4010.3500.00 –Endless synchronous belts, of an outside circumference  exceeding 60 cm but not exceeding 150cm……………….. kg 10

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

4010.3600.00 — Endless synchronous belts, of an outside circumference  exceeding 150 cm but not exceeding 198………………. kg 10

4010.3900.00 — Other………………………………………………….. kg 10

40.11 New pneumatic tyres, of rubber.

4011.1000.00 -Of a kind used on motor cars (including station wagons and racing cars ) …………… kg 50

4011.2000.00 – Of a kind used on buses or lorries……………………. kg 10

4011.3000.00 – Of a kind used on aircraft ……………………………. kg 10

4011.4000.00 -Of a kind used on motorcycles ……………………… kg 10

4011.5000.00 – Of a kind used on bicycles …………………………… kg 20

– Other, having a “herring-bone” or similar trend:

4011.6100.00 — Of a kind used on agricultural or forestry vehicles   and machines ……………………………………………….. kg 10

4011.6200.00 — Of a kind used on construction or industrial handling vehicles and   machines and having a rim size not  exceeding 61cm …………….…………….……….……… kg 10

4011.6300.00 — Of a kind used on construction or industrial handling vehicles and machine and having a rim size exceeding 61cm ……………..…………………………..….. kg 10

4011.6900.00 — Other……………………………………….……….. kg 10

– Other

4011.9200.00 — Of a kind used on agricultural or forestry vehicles and machines……………………..………. kg 10

4011.9300.00 –Of a kind used on construction or industrial handling vehicles and machines and having a rim size not  exceeding 61cm…………………….……………………… kg 10

4011.9400.00 –Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61cm……………………………………….………. u 10

4011.9900.00 –Other…………………………………………………. u 10

40.12 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads  and tyre flaps, of rubber.

– Retreaded tyres:

4012.1100.00 — Of a kind used on motor cars (including station wagon and racing cars)………………….……………… u 10

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

4012.1200.00 — Of a kind used on buses or lorries………………………. u 10

4012.1300.00 — Of a kind used on aircraft…………………….…………. u 10

4012.1900.00 –Other…………………………………………………… u 10

4012.2000.00 – Used pneumatic tyres…………………………………… u 20

4012.9000.00 -Other……………………………………………………. u 10

40.13 -Inner tubes, of rubber.

4013.1000.00 – Of a kind used on motor cars (including station wagons and racing cars ), buses lorries ………… u 20

4013.2000.00 – Of a kind used on bicycles ……………………………. u 20

4013.9000.00 -Other…………………………………………………… u 20

40.14 Hygienic or pharmaceutical articles (including teats), of vulcanized rubber other  than  hard rubber, with or without fittings of hard rubber.

4014.1000.00 -Sheath contraceptives………………………………….. kg 0

4014.9000.00 -Other…………………………………………………… kg 5

40.15 – Articles of apparel and clothing accessories (including gloves mittens and mitts ), for all purposes, of vulcanized rubber other than hard rubber. – Gloves, mittens and mitts:

4015.1100.00 –Surgical………………………………..………………. kg 0

4015.1900.00 –Other…………………………………………………… kg 20

4015.9000.00 – Other……………………………………………………. kg 20

40.16 Other articles of vulcanized rubber other than hard rubber.

4016.1000.00 -Of cellular rubber………………………………………. kg 20

-Other :

4016.9100.00 — Floor coverings and mats……………………………… kg 20

4016.9200.00 –Erasers………………………………………………… kg 10

4016.9300.00 — Gaskets, washers and other seals …………………….. kg 20

4016.9400.00 –Boat or dock fenders, whether or not inflatable……… kg 20

4016.9500.00 — Other inflatable articles ……………………………….. kg 20

4016.9900.00 –Other………………………………………………….. kg 10

4017.0000.00 -Hard rubber (for example, ebonite in all forms, including waste and scrap; articles of hard rubber……  kg 20

 

Section VIII

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNES; TRAVEL GOODS,

HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK – WORM GUT )

Chapter 41

Raw hides and skins (other than furskins) and leather

Notes.

  1. – This Chapter does not cover:

(a)     Parings or similar waste, of raw hides or skins (heading 05.11);

(b)     Birdskins or parts of birdskins, with their feathers or down, of heading 05.05 or  67.01;or

(c)     Hides or skins, with the hair or wool on, raw tanned or dressed (chapter 43); the following are however, to be classified in chapter 41, namely, raw hides and skins with the hair or wool on , of bovine animal (including buftalo), of equine animals, of sheep or lambs (except Astrakhan, broadtail, caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except yemen, mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of reindeer, of elk, of deer, of roebucks or of dogs.

  1. – (A) Headings 41.04 to 41.06 do not cover hides and skins which have undergone tanning (including pretanning) process which is reversible (headings 41.01 to 41. 03, as the case may be).

(B) For the purposes of headings 41.04 to 41.06, the term “crust” includes hides and skins that have retanned, coloured or fat-liquored (stuffed) prior to drying.

  1. – Throughout the Nomenclature the expression “composition leather” means only substances of the kind referred to in heading 41.15.

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

41.01 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split.

4101.2000.00 -Whole hides and skins, of a weight per skin not exceeding 8kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise  preserved……………………………………………….. kg 5

4101.5000.00 – Whole hides and skins, of a weight exceeding 16 kg … kg 5

4101.9000.00 – Other, including butts, bends and bellies …………….. kg 5

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

41.02 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 No

(c) to this Chapter.

4102.1000.00 – With wool on …………………………………. kg 5

– Without wool on:

4102.2100.00 — Pickled ……………………………………… kg 5

4102.2900.00 — Other ………………………………………. kg 5

41.03 Other raw hides and skins (fresh , or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment –dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter.

4103.1000.00 – Of goats or kids………………………………. kg 5

4103.2000.00 -Of reptiles…………………………………… kg 5

4303.3000.00 -Of swine…………………………………….. kg 5

4103.9000.00 -Other…………………………………………. kg 5

41.04 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 ):

4104.1100.00 — Full grains, unsplit; grain splits……………… kg 10

4104.19000.00 –Other………………………………………… kg 10

-In the dry state (crust):

4104.410000 — Full grains, unsplit; grain splits……………… kg 10

4104.4900.00 — Other…………………………………………. kg 10

41.05 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared.

4105.1000.00 – In the wet state (including wet-blue)………… kg 10

4105.3000.00 -In the dry state (crust)………………………… kg 10

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

41.06 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:

4106.2100.00 — In the wet state (including wet-blue)………… kg 10

4106.2200.00 — In the dry state (crust)……………………….. kg 10

– Of swine :

4106.3100.00 — In the wet state (including wet–blue)………… kg 10

4106.3200.00 — In the dry state (crust) ……………………….. kg 10

4106.4000.00 -Of reptiles ……………………………………. kg 10

-Other :

4106.9100.00 — In the wet state (including wet – blue )………. kg 10

4106.9200.00 — In the dry state (crust )………………………. kg 10

41.07 Leather further prepared after tanning or crusting , including parchmentdressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14.

– Whole hides and skins :

4107.1100.00 — Full grains, unsplit……………………..……. kg 10

4107.1200.00 — Grain splits………………………………….. kg 10

4107.1900.00 –Other………………………………………….. kg 10

-Other, including sides:

4107.9100.00 — Full grains, unsplit……………………………. kg 10

4107.9200.00 — Grain splits……………………………………. kg 10

4107.9900.00 — Other …………………………………………. kg 10

(41.08)

(41.09)

(41.10)

(41.11)

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

4112.000.00 -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

41.14……………………………………………. kg 10

41.13 Leather further prepared after tanning or crusting, including parchmentdressed leather, of other animal, without wool on, whether or not split, other than leather of heading 41.14

4113.1000.00 -Of goats or kids……………………………… kg 10

4113.2000.00 -Of swine………………….…………………. kg 10

4113.3000.00 -Of reptile………………….………………… kg 10

4113.9000.00 -Other ……………………………………… kg 10

41.14 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.

4114.1000.00 -Chamois (including combination chamois) leather…………………………………………. kg 10

4114.2000.00 -Patent leather and patent laminated leather; metallised leather…………………………….. kg 10

41.15 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.

4115.1000.00 -Composition leather with a basis of leather or leather fibre, in slabs sheets or strip, whether or not in rolls……………………………………. kg 10

4115.2000.00 -Parings and other waste of leather or composition leather not suitable for the manufacture of leather articles; leather dust, powder and flour……………………………… kg 10

 

Chapter 42

Articles of leather; saddlery and harness; travel goods, handbags and similar containers articles of animal gut (other than silk – worm gut )

Notes.

  1. – This Chapter does not cover:

(a)     Sterile surgical catgut or similar sterile suture materials (heading 30.06);

(b)     Articles of apparel or 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 43.03 or 43.04);

(c)     Made up articles of netting (heading 56.08);

(d)     Articles of Chapter 64;

(e)     Headgear or parts thereof of Chapter 65;

(f)      Whips, riding-crops or other articles of heading 66.02;

(g)     Cuff-links, bracelets or other imitation jewellery (heading 71.17)

(h)     Fittings or trimmings for harness, such as stirups, 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 92.09);

(k)     Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);

(i)      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 96.06.

  1. – (A)In addition to the provisions of Note 1 above, heading 42.02 does not cover :

(a)     Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged used (heading 39.23);

(b)     Articles of plaiting materials (heading 46.02).

(B)     Articles of headings 42.02 and 42.03 which have parts of precious 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.

  1. – For the purposes of heading 42.03, 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 91.13).

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

4201.0000.00 -Saddley and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material. kg 20  42.02 Trunks, suit-cases, vanity-cases, executive cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobaccopouches, tool bags, sports bags, bottle-case, jewellery boxes, powder-boxes, cutlery cases and similar container, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fibre or paperboard, or wholly or mainly covered with such materials or with paper.

– Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers :

— With outer surface of leather, of composition leather or of patent leather:

4202.1100.12 — CKD …………………………………………….. u 10

4202.1100.13 — Other, including fully built ……………………… u 20

— With outer surface of plastics or of textile materials:

4202.1200.14 — CKD …………………………………………….. u 10

4202.1200.15 — Other, including fully built ……………………… u 20

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

–Other:

4202.1900.16 — CKD …………………………………………. u 10

4202.1900.19 — Other, including fully built ………………….. u 20

-Handbags, whether or not with shoulder strap, including those with out handle :

–With outer surface of leather, of composition leather or of patent leather:

4202.2100.22 — CKD …………………………………………. u 10

4202.2100.23 — Other, including fully built ………………….. u 20

— With outer surface of plastic sheeting or of textile materials:

4202.2200.24 — CKD …………………………………………. u 10

4202.2200.25 — Other, including fully built ………………….. u 20

— Other:

4202.2900.26 — CKD …………………………………………. u 10

4202.2900.29 — Other, including fully built ………………….. u 20

– Articles of a kind normally carried in the pocket or in the handbag:

–With outer surface of leather, of composition leather or of patent leather:

4202.3100.32 — CKD …………………………………………. u 10

4202.3100.33 — Other, including fully built ………………….. u 20

— With outer surface of plastic sheeting or of textile materials:

4202.3200.34 — CKD …………………………………………. u 10

4202.3200.35 — Other, including fully built ………………….. u 20

–Other:

4202.3900.36 — CKD …………………………………………. u 10

4202.3900.39 — Other, including fully built ………………….. u 20

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

-Other:

— With outer surface of leather, of composition leather or of patent leather:

4202.9100.92 — CKD …………………………………………. u 10

4202.9100.93 — Other, including fully built ………………….. u 20

— With outer surface of plastic sheeting or of textile materials:

4202.9200.94 — CKD …………………………………………. u 10

4202.9200.95 — Other, including fully built ………………….. u 20

— Other:

4202.9900.96 — CKD …………………………………………. u 10

4202.9900.99 — Other, including fully built ………………….. u 20

42.03 Articles of apparel and clothing accessories, of leather or of composition  leather:

4203.1000.00 -Articles of apparel……………………………. kg 20

-Gloves, mittens and mitts:

4203.2100.00 — Specially designed for use in sports…………. kg 20

4203.2900.00 — Other………………………………………… kg 20

4203.3000.00 – Belts and bandoliers ………………………… kg 20

4203.4000.00 -Other clothing accessories …………………… kg 20

4204.0000.00 – Articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses……………………….. kg 10

4205.0000.00 – Other articles of leather or of composition leather.. kg 20

42.06 Articles of gut (other than silk-worm gut), of goldbeaters’ skin, of bladders or of tendons.

4206.1000.00 -Catgut……………………….. ………………. kg 10

4206.9000.00 -Other………………………………………….. kg 10

 

Chapter 43

Furskins and artificial fur; manufactures  there of  Notes .

  1. Throughout the Nomenclature references to “furskins” other than to raw furskins of heading 43.01, 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 05.05.or 67.01);

(b)     Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter);

(c)     Gloves mitten and mitts consisting of leather and furskin or of leather and artificial fur (heading 42.03);

(d)     Articles of Chapter 64;

(e)     Headgear or parts thereof Chapter 65; or

(f)      Articles of Chapter 95 (for example, toys, games, sports requisites).

  1. – Heading 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garment or in the form of other articles.
  2. – 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 43.03 or 43.04 as the case may be .
  3. – Throughout the Nomenclature the expression “artificial fur” means any imitation of furskins 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 58.01 or 60.01).

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

43.01 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers’ use) , other than raw hides and skins of heading 41.01, 41.02 or 41.03 .

4301.1000.00 – Of mink, whole, with or without head, tail or paws………………………………………………. kg 5

4301.3000.00 – Of lamb, the following: CityAstrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws……………………. kg 5

4301.6000.00 -Of fox, whole, with or without head, tail or paws……………………………………………… kg 5

4301.7000.00 – Of seal, whole, with or without head, tails or paws……………………………………………………. kg 5

4301.8000.00 – Other furskins, whole, with or without head, tail or paws………………………………………….. kg 5

4301.9000.00 – Heads, tails, paws and other pieces or cuttings, suitable for furriers’ use…………………………. kg 5

43.02 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 43.03.

-Whole skins, with or without head, tail or paws, not assembled :

4302.1100.00 — Of mink……………………………………….. kg 10

4302.1300.00 –Of lamb, the following: CityAstrakhan, Broadtail, Caracul Persian and similar lamb, Indian, Chinese,

Mongolian or Tibetan lamb……………..……… kg 10

4302.1900.00 — Other………………………………………….. kg 10

4302.2000.00 – Heads, tails, paws and other pieces or cuttings, not assembled…………………………………… kg 10

4302.3000.00 -Whole skins and pieces or cuttings thereof, assembled………………………………………… kg 10

43.03 Articles of apparel, clothing accessories and other articles of furskin.

43.03.1000.00 -Articles of apparel and clothing accessories…… kg 20

4303.9000.00 -Other……………………………………………. kg 20

4304.0000.00 -Artificial fur and articles thereof. …………… kg 20

 

Section IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

 

Chapter 44

Wood and articles of wood; wood charcoal

Notes .

  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 or similar purposes (heading 12.11);

(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 14.01);

(c)     Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (head   14.04);

(d)     Activated charcoal (heading 38.02);

(e)     Articles of heading 42.02;

(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 68.08;

(k)     Imitation jewellery of heading 71.17;

(l)      Goods of section XVI or section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights’ wares);

(m)    Goods of section XVIII (for example, clock cases and musical instruments and parts thereof);

(n)     Parts of firearms (heading 93.05);

(o)     Articles of chapter 94 (for examples, furniture, lamps and lightening fittings, prefabricated building);

(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 96.03;or

(r)      Articles of Chapter 97 (for example, works of art).

  1. – 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.
  2. – Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood .
  3. – Product of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.
  4. – Heading 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82
  5. – Subject to Note 1 above and except where the context otherwise requires, any reference to “wood” in a heading of this Chapter applies also to bamboos and other materials of a woody nature.

Subheading Note.

I – For the purposes of subheadings 4403.41 to 4403.49,4407.24 to 4407.29, 4408.39 and 4412.13 to 4412.99, the expression “tropical wood” means one of the following types of wood :

Abura, Acajou d’frique, Afrormosia, Ako, Alan, Andiroba, Aningre, Avodire, Azobe, Balau, Balsa Bosse clair, Bosse Fonce, Cativo, Cedro, Dabema, Dark Red  Meranti, Dibetou, Doussie, Framire, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbaia, Ipe, Iroko, Jaboty Jelutong, Jequitiba, Jongkong, Kapur, Kempas,Keruing, Kosipo, Kotibe, Koto, Light Red Meranti, Limba, Louro, Macaranduba, Mahogany, Makore, Mandioqueira, Mansonia, Mengkulang, Merant bakau, Merawan, Merbu, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoume, 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.

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

44.01 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.

4401.1000.00 – Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms………………………. kg 5

-Wood in chips or particles:

4401.2100.00 –Coniferous …………………………………… kg 5

4401.2200.00 –Non – coniferous…………………………….. kg 5

4401.3000.00 – Sawdust and wood waste and scrap, whether or not agglomerated in  Logs, briquettes, pellets of

similar forms…………………………………….. kg 5

4402.0000.00 – Wood charcoal (including shell or nut charcoal), whether or not agglomerated. ……… kg 5

44.03 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.

4403.1000.00 -Treated with paint, stains, creosote or other preservatives ……………………………………. kg 5

4403.2000.00 -Other, coniferous……………………………… kg 5

-Other, of tropical wood specified in Subheading Note 1 to this Chapter :

4403.4100.00 — Dark red Meranti, light Red Meranti and Meranti Bakau …………………………………. kg 5

4403.4900.00 — Other ……………………….……………….. kg 5

– Other:

4403.9100.00 –Of oak (Quercus spp.)……………………….. kg 5

4403.9200.00 –Of beech (Fagus spp.)……….………………. kg 5

4403.9900.00 –Other……………………….………………… kg 5

44.04 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tools handles or the like; chipwood and the like .

4404.1000.00 -Coniferous……………………………………. kg 5

4404.2000.00 – Non – coniferous…………….. ………………. kg 5

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

4405.0000.00 -Wood wool; wood flour. ……………………. kg 5

  1. 06 Railway or tramway sleepers (cross-ties ) of wood.

4406.1000.00 -Not impregnated…………………………….. kg 10

4406.9000.00 -Other ……………………………………….. kg 10

  1. 07 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm.

4407.1000.00 -Coniferous …………………………………… kg 20

-Of tropical wood specified in Subheading Note 1 to this Chapter:

4407.2400.00 — Virola, mahogany (swietenia spp.). Imbuia and Balsa …………………………………………… kg 20

4407.2500.00 — Dark red Meranti, Light Red Meranti and Meranti Bakau…………………………………. kg 20

4407.2600.00 –White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan …………………….. kg 20

4407.2900.00 — Other ……………………………………….. kg 20

– Other:

4407.9100.00 –Of oak (Quercus spp.)……………………… kg 20

4407.9200.00 –Of beech (fagus spp.)………………………. kg 20

4407.9900.00 — Other ……………………………………….. kg 20

44.08 Sheets for veneering (including those obtained by slicing laminated wood ), for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end – jointed, of a thickness not exceeding 6mm 4408.1000.00 -Coniferous…………………………………… kg 20

– Of tropical wood specified in Subheading Note 1 to this Chapter :

4408.3100.00 — Dark red meranti, Light red Meranti and Meranti  Bakau …………………………………………. kg 20

4408.3900.00 — Other ……………………………………….. kg 20

4408.9000.00 – Other ………………………………………… kg 20

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

44.09 Wood (including strips and friezes for parquet flooring, not assembled ) continuously shaped (tongued, grooved, rebated, chamfered, V- jointed, beaded, moulded, rounded, or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed.

4409.1000.00 – Coniferous…………………………………… kg 20

4409.2000.00 -Non-coniferous………………………………. kg 20

44.10 Particle board and similar board (for example, oriented strand board and waferboard) of wood other ligneous materials, whether or not agglomerated with resins or other organic binding substances.

– Oriented strand board and waferboard, of wood:

4410.2100.00 — Unworked or not further worked than sanded … kg 20

4410.2900.00 — Other ………………………………………… kg 20

– Other, of wood :

4410.3100.00 — Unworked or not further worked than sanded… kg 20

4410.3200.00 — Surface – covered with melamine – impregnated paper ….………………………….. kg 20

4410.3300.00 –Surface – covered with decorative laminates of plastics ….. kg 20

4410.3900.00 — Other ………………………………………… kg 20

4410.9000.00 -Other …………………………………………. kg 20

44.11 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances .

-Fibreboard of a density exceeding 0.8 g/cm3:

4411.1100.00 –Not mechanically worked or surface covered .. kg 20

4411.1900.00 — Other…………………………………………. kg 20

– Fibreboard of a density exceeding 0.5 g / cm3 , but not exceeding 0.8 g / cm3 :

4411.2100.00 — Not mechanically worked or surface covered … kg 20

4411.2900.00 — Other ………………………………………… kg 20

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

– Fibreboard of a density exceeding 0.35 g / cm3 , but not exceeding 0.5g / cm3 :

4411.3100.00 — Not mechanically worked or surface covered … kg 20

4411.3900.00 — Other…………………………………………… kg 20

– Other:

4411.9100.00 — Not mechanically worked or surface covered … kg 20

4411.9900.00 –Other…………………………………….…….. kg 20

44.12 Plywood, veneered panels and similar laminated wood. – Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm thickness :

4412.1300.00 –With at least one outer ply of tropical wood specified in Subheading Note 1 to this Chapter….. kg 20

4412.1400.00 — Other, with at least one outer ply of nonconiferous wood ………………………………..… kg 20

4412.1900.00 — Other ………………………………………….. kg 20

-Other, with at least one outer ply of non-coniferous wood : 4412.2200.00 — With at least one ply of tropical wood specified  in Subheading Note 1 to this Chapter…………….. kg 20

4412.2300.00 — Other, containing at least one layer of particle board ……………………………………………… kg 20

4412.2900.00 — Other ……………………….…………………. kg 20

-Other :

4412.9200.00 — With at least one ply of tropical wood specified in subheading Note 1 to this Chapter …………….. kg 20

4412.9300.00 — Other, containing at least one layer of particle board ………………………………….………….. kg 20

4412.9900.00 — Other …………………………………………. kg 20

4413.0000.00 -Densified wood, in blocks, plates strips or profile shapes……………………………………. kg 20

4414.0000.00 -Wooden frames for paintings, photographs, mirrors or similar objects. …………………….. kg 20

 

HEADING / H.S. CODE DESCRIPTION SU NG DUTY RATE

44.15 Packing cases, boxes, crates, drums and similar packings, of wood; cable – drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood.

4415.1000.00 -Cases, boxes, crates, drums and similar packings; cable-drums…. ………….……………. kg 20

4415.2000.00 -Pallets, box pallets and other load boards; pallet collars …………………………………………… kg 20

4416.0000.00 -Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves. ……………. kg 20

4417.0000.00 -Tools, tools bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood. ………………….. kg 20

44.18 Builders’ joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes.

4418.1000.00 – Windows, French – windows and their frames.. kg 20

4418.2000.00 -Doors and their frames and thresholds ………… kg 20

4418.3000.00 – Parquet panels ……………………….……….. kg 20

4418.4000.00 -Shuttering for concrete constructional work…… kg 20

4418.5000.00 -Shingle and shakes ……………………….…….. kg 20

4418.9000.00 – Other………………………………………..….. kg 20

4419.0000.00 -Tableware and kitchenware, of wood. ……… kg 20

44.20 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.

4420.1000.00 -Statuettes and other ornaments of wood ….…… kg 20

4420.9000.00 -Other ………………………………..…………. kg 20

44.21 Other articles of wood.

4421.1000.00 -Clothes hangers………………………………… kg 20

4421.9000.00 -Other…………………………………………….. kg 20

 

Chapter 45

Cork and articles of cork

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).

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

45.01 Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork.

4501.1000.00 -Natural cork, raw or simply Prepared ………….. kg 5

4501.9000.00 – Other ………………………………………….. kg 5

4502.0000.00 -Natural cork, debacked or roughly squared, or in rectangular

(including square) blocks, plates, sheets or strip, (including sharp edged blanks for corks or stoppers) …………. kg 5

45.03 Articles of natural cork.

4503.1000.00 -Corks and stoppers ……………………………. kg 10

4503.9000.00 – Other ………………………………………….. kg 20

45.04 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork.

4504.1000.00 – Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs ……….. kg 10

4504.9000.00 – Other ………………………………………… kg 20

 

Chapter 46

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Notes.

  1. – In this Chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, 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 roving or yarns, or monofilament and strip and the like of Chapter 54.

  1. – This Chapter does not cover:

(a)     Wall coverings of heading 48.14;

(b)     Twine, cordage, ropes or cables, plaited or not (heading 56.07);

(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).

  1. – For the purposes of heading 46.01, the expression “Plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands” means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

46.01 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens).

4601.2000.00 – Mats, matting and screen of vegetable materials kg 20

– Other:

4601.9100.00 — Of vegetable materials ……………………… kg 20

4601.9900.00 — Other ………………………………………… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

46.02 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah.

4602.1000.00 -Of vegetable materials ………………………… kg 20

4602.9000.00 – Other …………………………………. kg 20

 

Section X

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

Chapter 47

Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

Note.

  1. – For the purposes of heading 47.02, the expression “chemical wood pulp, dissolving grades” means chemical wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood pulp or of 88% or more for sulphate wood pulps, after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20 °C, and for sulphite wood pulp and ash content that does not exceed 0.15% by weight.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

4701.0000.00 -Mechanical wood pulp ………………..…….. kg 10

4702.0000.00 -Chemical wood pulp, dissolving grades.….… kg 10

47.03 Chemical wood pulp, soda or sulphate, other than dissolving grades:

-Unbleached:

4703.1100.00 — Coniferous ………………………………..…. kg 10

4703.1900.00 — Non-coniferous …………………………..….. kg 10

– Semi-bleached or bleached:

4703.2100.00 — Coniferous …………………………………… kg 10

4703.2900.00 — Non-coniferous ………………………………. kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

47.04 Chemical wood pulp, sulphite, other than dissolving grades.

-Unbleached:

4704.1100.00 — Coniferous ……………………….. ………… kg 10

4704.1900.00 — Non– coniferous …………………………….. kg 10

-Semi-bleached or bleached:

4704.2100.00 –Coniferous …………………………………… kg 10

4704.2900.00 — Non-coniferous ………………………………. kg 10

47.05000.00 – Wood pulp obtained by a combination of mechanical and chemical pulping processes…… kg 10

47.06 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material.

4706.1000.00 -Cotton linters pulp ………………………….. kg 10

4706.2000.00 – Pulp of fibresderived from recovered (waste and scrap) paper or paperboard……………………… kg 10

– Other:

4706.9100.00 — Mechanical ………………………………….. kg 10

4706.9200.00 — Chemical …………………………………….. kg 10

4706.9300.00 — Semi – chemical ……………………………. kg 10

47.07 Recovered (waste and scrap) paper or paperboard.

4707.1000.00 -Unbleached kraft paper or paperboard or corrugated paper or paperboard ……………….. kg 10

4707.2000.00 -Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass… kg 10

4707.3000.00 -Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) …………………………… kg 10

4707.9000.00 -Other, including unsorted waste and scrap……. kg 10

 

Chapter 48

Paper and paperboard; articles of paper pulp, of paper or of paperboard

Notes.

  1. – For the purposes of this Chapter, except where the context otherwise requires, a reference to “paper” includes references to paperboard (irrespective of thickness or weight per m2).
  2. – This Chapter does not cover:

(a)     Articles of Chapter 30;

(b)     Stamping foils of heading 32.12;

(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 34.01), or with polishes, creams or similar preparations (heading 34.05);

(e)     Sensitised paper or paperboard of headings 37.01 to 37.04;

(f)      Paper impregnated with diagnostic or laboratory reagents (heading 38.22);

(g)     Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading 48.14 (Chapter 39);

(h)     Articles of heading 42.02 (for example, travel goods);

(ij)     Articles of Chapter 46 (manufactures of plaiting materials);

(k)     Paper yarn or textile articles of paper yarn (Section XI);

(l)      Articles of Chapter 64 or Chapter 65;

(m)    Abrasive paper or paperboard (heading 68.05) or paper or paperboard-backed mica (heading 68.14) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);

(n)     Metal foil backed with paper or paperboard (Section XV);

(o)     Articles of heading 92.09; or

(p)     Articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons).

  1. – Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method.

Except where heading 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.

  1. – In this Chapter the expression “newsprint” means uncoated paper of a kind used for the printing of newspapers, of which not less than 65% by weight of the total fibre content consists of wood fibres obtained by a mechanical 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.
  2. – For the purposes of heading 48.02, the expressions “paper and paperboard, of a kind used for writing, printing or other graphic purposes” and “non perforated punch-cards and punch tape paper” mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:

For paper or paperboard weighing not more than 150 g/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. 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 48.02 does not, however, cover filter paper or paperboard (including teabag paper) or felt paper or paperboard.

  1. – In this Chapter “ fibres obtained by the chemical sulphate or soda processes.
  2. – 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 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature.
  3. – Headings 48.01 and 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding anwebs of cellulose fibres:

(a)     in a 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.

  1. – For the purposes of heading 48.14, the expression “wallpaper and similar wall coverings” applies only to:

(a)     Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration:

(i)      Grained, embossed, surface-coloured, design-printed or otherwise surfacedecorated (e.g., with textile flock), whether or not coated or covered with transparent protective plastics;

(ii)     With an uneven surface resulting from the incorporation of particles of wood, straw, etc.;

(iii)    Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or

(iv)    Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;

(b)     Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;

(c)     Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall. Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in heading 48.15.

  1. – Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
  2. – Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
  3. – Except for the goods of heading 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

Subheading Notes.

  1. – For the purposes of subheadings 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

  1. – For the purposes of subheadings 4804.21 and 4804.29, “sack kraft paper” means, machinefinished 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:

Minimum tear Minimum tensile

Weight G/m2 MN kN/m

Machine Machine Cross Machine

Direction direction plus Direction direction

Cross 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

  1. – For the purposes of subheading 4805.11, “semi-chemical fluting paper” means paper, in rolls, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m2 at 50% relative humidity, at 23 ºC.
  2. – Subheading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a semichemical process, 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 ºC.
  3. – 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 nonrecovered pulp. These products have a Mullen burst index of not less than 2 kPa.m2/g.
  4. – For the purposes of subheading 4805.30, “sulphite wrapping paper” means machine-glazed paper, of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen burst index of not less than 1.47 kPa.m2/g.
  5. – For the purposes of subheading 4810.22, “light-weight coated paper” means paper, coated on both sides, of a total weight not exceeding 72 g/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.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

48.01.0000.00 – Newsprint, in rolls or sheets ……………….. kg 0

48.02 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard.

4802.1000.00 -Hand-made paper and Paperboard…………….. kg 5

4802.2000.00 -Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard ………………….. kg 5

4802.3000.00 -Carbonising base paper …………………….. kg 5

4802.4000.00 -Wallpaper base ……………………………… kg 5

– 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:

4802.5400.00 –Weighing less than 40 g/m2 ……………….. kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

4802.5500.00 –Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls ………………………….. kg 5

4802.5600.00 –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 ………………………. kg 20

4802.5700.00 –Other, weighing 40 g/m2 or more but not more than 150g/m2 …………………………….…. kg 20

4802.5800.00 –Weighing more than 150 g/m2 ……….…… kg 5

– 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:

4802.6100.00 — In rolls …………………………………….. kg 5

4802.6200.00 — In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state ………………………………….. kg 20

4802.6900.00 –Other ……………………………………..… kg 20

48.03 -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:

4803.0000.11 –Tissue Paper in Jumbo Rolls ……………..… kg 10

4803.0000.19 — Other …………………………………….…. kg 20

48.04 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03.

-Kraftliner:

4804.1100.00 — Unbleached ………………………………… kg 5

4804.1900.00 — Other ………………………………………. kg 5

-Sack kraft paper:

4804.2100.00 — Unbleached ………………..……………… kg 5

4804.2900.00 — Other ………………………..…………….. kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

– Other kraft paper and paperboard weighing 150 g/m2 or less:

4804.3100.00 — Unbleached ………………………………… kg 5

4804.3900.00 –Other ……………………………………… kg 5

-Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2:

4804.4100.00 — Unbleached ……………………………….. kg 5

4804.4200.00 — Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process ……………..……………. kg 5

4804.4900.00 –Other …………………………………….. kg 5

-Other kraft paper and paperboard weighing 225 g/m2 or more:

4804.5100.00 –Unbleached ………………..…………….. kg 5

4804.5200.00 — Bleached uniformly throughout the mass and of which more than 95% by weight of the total fbre content consists of wood obtained by a chemical process ………………………………………… kg 5

4804.5900.00 –Other ………………………………………. kg 5

48.05 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 :

4805.1100.00 –Semi – chemical fluting paper …….……… kg 5

4805.1200.00 –Straw fluting paper ………………..….…… kg 5

4805.1900.00 — Other …………………………………..…. kg 5

-Testliner (recycled liner board) :

4805.2400.00 — Weighing 150 g/m2 or less .……………….. kg 5

4805.2500.00 –Weighing more than 150 g/m2 ………….… kg 5

4805.3000.00 -Sulphite wrapping paper ….…….…………. kg 5

4805.4000.00 -Filter paper and paperboard ……….………. kg 5

4805.5000.00 – Felt paper and paperboard ……………….…. kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

-Other:

4805.9100.00 — Weighing 150g/m2 or less ……………………. kg 5

4805.9200.00 –Weighing more than 150g/m2 but less than 225 g/m2 …………………………………………………… kg 5

4805.9300.00 –Weighing 225 g/m2 or more ……………….. kg 5

48.06 Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets.

4806.1000.00 – Vegetable parchment ……………………….. kg 10

4806.2000.00 – Greaseproof papers ………………………….. kg 10

4806.3000.00 – Tracing papers ……………………………… kg 10

4806.4000.00 -Glassine and other glazed transparent or translucent papers …………………..………… kg 10

4807.0000.00 – 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 …….. kg 10

48.08 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 48.03.

4808.1000.00 -Corrugated paper and paperboard, whether or not perforated ……………..………………..…. kg 10

4808.2000.00 – Sack kraft paper, creped or crinkled, whether or not embossed or perforated ……………………. kg 10

4808.3000.00 – Other kraft paper, creped or crinkled, whether or not embossed or perforated ………..……….. kg 10

4808.9000.00 -Other ……………………………..………… kg 10

48.09 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets.

4809.1000.00 -Carbon or similar copying papers ……….…… kg 10

4808.2000.00 -Self –copy paper …………………………….. kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

4808.9000.00 -Other …………………………………….…… kg 10

48.10 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or 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:

4810.1300.00 — In rolls ……………….………………………. kg 10

4810.1400.00 — In sheets with one side not exceeding 435mm and the other side not exceeding 297mm in the

unfolded state ……………………..…………… kg 20

4810.1900.00 — Other …………………………….………….. kg 20

-Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:

4810.2200.00 –Light-weight coated paper ………………… kg 10

4810.2900.00 — Other ……………………………………… kg 10

-Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes:

4810.3100.00 — Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less … kg 10

4810.3200.00 –Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less ………………….. kg 10

4810.3900.00 — Other ………………………………….…….. kg 10

– Other paper and paperboard:

4810.9200.00 –Multi-ply …………………………………….. kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

4810.9900.00 — Other ………………………………………… kg 10

48.11 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 48.03, 48.09 or 48.10.

4811.1000.00 -Tarred, bituminised or asphalted paper and

Paperboard ……………………………………. kg 10

– Gummed or adhesive paper and paperboard:

4811.4100.00 — Self-adhesive …………………….…………. kg 10

4811.4900.00 — Other ………………………………..……… kg 10

– Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives):

4811.5100.00 –Bleached, weighing more than 150 g/m2 …… kg 10

4811.5900.00 –Other ………………………………………… kg 10

4811.6000.00 – Paper and paperboard, coated, impregnated covered with wax, paraffin wax, stearin, oil or glycerol ………………………………………… kg 10

4811.9000.00 – Other paper, paperboard, cellulose wadding and webs of cellulose fibres ……………………….. kg 10

4812.0000.00 -Filter blocks, slabs and plates, of paper pulp .. kg 10

48.13 Cigarette paper, whether or not cut to size or in the form of booklets or tubes.

4813.1000.00 -In the form of booklets or tubes ……………. kg 10

4813.2000.00 -In rolls of a width not exceeding 5 cm ……. kg 5

4813.9000.00 -Other ………………………………………. kg 10

48.14 Wallpaper and similar wall coverings; window transparencies of paper.

4814.1000.00 -“Ingrain” paper ……………………………. kg 20

4814.2000.00 -Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics………….. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

4814.3000.00 -Wallpaper and similar wall coverings, consisting of paper covered, on the face side, with plaiting material, whether or not bound together in parallel strands or woven ………………………………… kg 20

4814.9000.00 -Other ……………………………..………….. kg 20

4815.0000.00 -Floor coverings on a base of paper or of paperboard, whether or not cut to size…..…… kg 20

48.16 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes.

4816.1000.00 -Carbon or similar copying papers ……………. kg 20

4816.2000.00 -Self-copy paper ………………………….….. kg 20

4816.3000.00 -Duplicator stencils ……………………….….. kg 20

4816.9000.00 -Other ………………………………………… kg 20

48.17 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.

4817.1000.00 – Envelopes ……………………………………. kg 20

4817.2000.00 – Letter cards, plain postcards and correspondence cards ……………………………………….….. kg 20

4817.3000.00 -Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery……….…..…. kg 20

48.18 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres.

4818.1000.00 – Toilet paper ………………………………. kg 20

4818.2000.00 – Handkerchiefs, cleansing or facial tissues and

towels …………………………………….. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

4818.3000.00 – Tablecloths and serviettes …………………………… kg 20

4818.4000.00 -Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles ……………….. kg 20

4818.5000.00 -Articles of apparel and clothing accessories …………. kg 20

4818.9000.00 -Other ………………………………………………… kg 20

48.19 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.

4819.1000.00 -Cartons, boxes and cases, of corrugated paper or paperboard ………………………………..…. kg 20

4819.2000.00 -Folding cartons, boxes and cases, of non-corrugated paper or paperboard …………………………… kg 20

4819.3000.00 -Sacks and bags, having a base of a width of 40 cm or more …………………………………….…………. kg 20

4819.4000.00 – Other sacks and bags, including cones …………….. kg 20

4819.5000.00 -Other packing containers, including record sleeves …… kg 20

4819.6000.00 -Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like………………. kg 20

48.20 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders

(loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; album for samples or for collections and books covers, of paper or paperboard.

-Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles:

4820.1000.11 — Diaries ……………………………………………… kg 20

4820.1000.19 — Other ……………………………………………….. kg 20

4820.2000.00 -Exercise books …………………………………..…. kg 20

4820.3000.00 – Binders (other than book covers), folders and file covers ………………………………..………. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

4820.4000.00 – Manifold business forms and interleaved carbon sets … kg 20

4820.5000.00 -Albums for samples or for collections…………………. kg 20

4820.9000.00 -Other …………………………………………………. kg 20

48.21 Paper or paperboard labels of all kinds, whether or not printed.

4821.1000.00 -Printed ……………………………………………. kg 10

4821.9000.00 -Other ……………………………………………. kg 10

48.22 Bobbins, spools, cops and similar support of paper pulp, paper or paperboard (whether or not perforated or hardened).

4822.1000.00 -Of a kind used for winding textile yarn …………..… kg 5

4822.9000.00 -Other ………………………………………………. kg 10

48.23 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres.

– Gummed or adhesive paper, in strips or rolls:

4823.1200.00 –Self adhesive ………………………………………. kg 10

4823.1900.00 — Other ……………………………………………… kg 20

4823.2000.00 -Filter paper and paperboard ……………………….. kg 10

4823.4000.00 -Rolls, sheets and dials, printed for self- recording apparatus ……………………………………………. kg 20

4823.6000.00 -Trays, dishes, plates, cups and the like, of paper or paperboard …………………………………………….. kg 20

4823.7000.00 – Moulded or pressed articles of paperpulp…………… kg 20

4823.9000.00 – Other ………………………………………………… kg 20

 

Chapter 49

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

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 90.23);

(c)     Playing cards or other goods of Chapter 95; or

(d)     Original engravings, prints or lithographs (heading 97.02), postage or revenue stamps, stamp postmarks, first-day covers, postal stationery or the like of heading

97.04, antiques of an age exceeding one hundred years or other articles of Chapter 97.

  1. – 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.
  2. – Newspapers, journals and periodical 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 49.01, whether or not containing advertising material.
  3. – Heading 49.01 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 49.11.

5.-     Subject to Note 3 to this Chapter, heading 49.01 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in heading 49.11.

  1. – For the purposes of heading 49.03, the expression “children’s picture books” means books for children in which the pictures form the principal interest and the test is subsidiary.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

49.01 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets.

4901.1000.00 -In single sheets, whether or not folded ………. kg 0

-Other:

4901.9100.00 — Dictionaries and encyclopedias, and serial installments thereof ………………………. kg 0

4901.9900.00 — Other ………………………………………. kg 0

49.02 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material.

4902.1000.00 -Appearing at least four times a week ………… kg 0

4902.9000.00 -Other …………………………………………. kg 0

4903.0000.00 – Children’s picture, drawing or colouring books…………………………………………….. kg 0

4904.0000.00 – Music, printed or in manuscript, whether or not bound or illustrated ………………………. kg 0

49.05 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed.

4905.1000.00 -Globes ………………………..……………… kg 0

-Other:

4905.9100.00 — In book form …………………………………. kg 0

4905.9900.00 — Other ………………………………………… kg 0

4906.0000.00 – Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitized paper and carbon copies of the foregoing …………… kg 0

4907.0000.00 – Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stampimpressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title …………………… kg 0

49.08 Transfers (decalcomanias).

4908.1000.00 -Transfers (decalcomanias), vitrifiable …….. kg 10

4908.9000.00 -Other ………………………………….…….. kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

4909.0000.00 -Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings …….. kg 20

4910.0000.00 -Calendars of any kind, printed, including calendar blocks …………………………….…. kg 20

49.11 Other printed matter, including printed pictures and photographs.

4911.1000.00 -Trade advertising material, commercial catalogues and the like …………………………. kg 20

-Other:

4911.9100.00 — Pictures, designs and photographs ………….. kg 20

–Other:

4911.9900.91 —Telephone Recharge Cards ……………….. kg 20

4911.9900.99 —Other ………………………………………. kg 20

 

Section XI

TEXTILES AND TEXTILE ARTICLES

Notes.

  1. – This Section does not cover:

(a)     Animal brush making bristles or hair (heading 05.02); horsehair or horsehair waste (heading 05.03);

(b)     Human hair or articles of human hair (heading 05.01, 67.03 or 67.04), except straining cloth of a kind commonly used in oil presses of the like (heading 59.11);

(c)     Cotton linters or other vegetable materials of Chapter 14;

(d)     Asbestos of heading 25.24 or articles of asbestos or other products of heading 68.12 or 68.13;

(e)     Articles of heading 30.05 or 30.06 (for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials); yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 33.06;

(f)      Sensitised textiles of headings 37.01 to 37.04;

(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 article thereof, of heading 43.03 or 43.04;

(l)      Articles of textile materials of heading 42.01 or 42.02;

(m)    Products or articles of Chapter 48 (for example, cellulose wadding);

(n)     Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;

(o)     Hair-nets or other headgear or parts thereof of Chapter 65;

(p)     Goods of Chapter 67;

(q)     Abrasive-coated textile material (heading 68.05) and also carbon fibres or articles of carbon fibres of heading 68.15;

(r)      Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);

(s)     Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);

(t)      Articles of Chapter 95 (for example, toys, games, sports requisites and nets);

(u)     Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and typewriter ribbons); or

(v)     Articles of Chapter 97.

  1. – (A) Goods classifiable in Chapter 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material. 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 51.10) and metallised yarn (heading 56.05) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;

(b)     The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in 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 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.

  1. – (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 1   0,000 decitex;

(c)     Of true hemp or flax :

(i)      Polished or glazed, measuring 1,429 decitex or more; or

(ii)     Not polished or glazed, measuring more than 20,000 decitex;

(d)     Of coir, consisting of three or more plies;

(e)     Of other vegetable fibres, measuring more than 20,000 decitex; or

(f)      Reinforced with metal thread.

(B)     Exceptions :

(a)     Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;

(b)     Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54;

(c)     Silk worm gut of heading 50.06, and monofilaments of Chapter 54;

(d)     Metallised yarn of heading 56.05; yarn reinforced with metal thread is subject to paragraph (A) (f) above; and

(e)     Chenille yarn, gimped yarn and loop wale-yarn of heading 56.06.

  1. – (A)For the purposes of this Chapters 50, 51, 52, 54 and 55, the expression “put up for retail sale” in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:

(a)     On cards, reels, tubes or similar supports, of a weight (including support) not exceeding:

(i)      85 g in the case of silk, waste silk or man-made filament yarn; or

(ii)     125 g in other cases;

(b)     In balls, hanks or skeins of a weight not exceeding:

(i)      85 g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste;

(ii)     125 g in the case of all other yarns of less than 2,000 decitex; or

(iii)    500 g in other cases;

(c)     In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding:

(i)      85 g in the case of silk, waste silk or man-made filament yarn; or

(ii)     125 g in other cases.

(B)     Exceptions :

(a)     Single yarn of any textile material, except:

(i)      Single yarn of wool or fine animal hair, unbleached; and

(ii)     Single yarn of wool or fine animal hair, unbleached, dyed or printed, measuring more than 5,000 decitex;

(b)     Multiple (folded) or cabled yarn, unbleached :

(i)      Of silk or waste silk, however put up; or

(ii)     Of other textile material except wool or fine animal hair, in hanks or skeins;

(c)     Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and

(d)     Single, multiple (folded) or cabled yarn of any textile material:

(i)      In cross-reeled hanks or skeins; or

(ii)     Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms)

  1. – For the purposes of headings 52.04, 54.01 and 55.08 the expression “sewing thread” means multiple (folded) or cabled yarn:

(a)     Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;

(b)     Dressed for use as sewing thread; and

(c)     With a final “Z” twist.

  1. – For the purposes of this Section, the expression “high tenacity yarn” means 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.
  2. – For the purposes of this Section, the expression “made up” means:

(a)     Cut otherwise than into squares or rectangles;

(b)     Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets);

(c)     Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means;

(d)     Cut to size and having undergone a process of drawn thread work;

(e)     Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);

(f)      Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.

  1. – For the purposes of Chapter 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.

  1. – 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.
  2. – Elastic products consisting of textile materials combined with rubber threads are classified in this Section.
  3. – For the purposes of this Section, the expression “impregnated” include “dipped”.
  4. – For the purposes of this Section, the expression “polyamides” includes “aramids”.
  5. – Unless the context otherwise requires, textitle gaements of different headings are to be classified in their own headings even if put up in sets for retail sales. For the purposes of this Note, the expression “textile garments” means garments of headings 61.01-61.14 and heading 62.01–62.11.

Subheading Notes.

  1. – In this Section and, where applicable, throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:

(a)     Elastomeric yarn

Filament yarn, including monofilament, of synthetic textile materials, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.

(b)     Unbleached yarn

Yarn which:

(i)      has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or

(ii)     is of indeterminate colour (“grey yarn”), manufactured from garneted stock.

Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).

(c)     Bleached yarn

Yarn which :

(i)      has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing;

(ii)     consists of a mixture of unbleached and bleached fibres; or

(iii)    is multiple (folded) or cabled and consists of unbleached and bleached yarns.

(d)     Coloured (dyed or printed) yarn

Yarn which :

(i)      is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres;

(ii)     consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in of one or more colours at intervals to give the impression of dots;

(iii)    is obtained from slivers or rovings which have been printed; or

(iv)    is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.

The above definitions also apply, mutats mutandis, to monofilament and to strip or the like of chapter 54.

(e)     Unbleached woven fabric

Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.

(f)      Bleached woven fabric

Woven fabric which:

(i)      has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;

(ii)     consists of bleached yarn; or

(iii)    consists of unbleached and bleached yarn.

(g)     Dyed woven fabric

Woven fabric which:

(i)      is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or

(ii)     consists of coloured yarn of a single uniform colour.

(h)     Woven fabric of yarns of different colours

Woven fabric (other than printed woven fabrics) which:

(i)      consists of yarns of different colours or yarns of different shades of the Bsame colour (other than the natural colour of the constituent fibres);

(ii)     consists of unbleached or bleached yarn and coloured yarn; o

(iii)    consists of marl or mixture yarns.

In all cases, the yarn used in selvedges and piece ends is not taken into consideration).

(i)      Printed woven fabric

Woven fabric which has been printed in the piece, whether or not made from yarns of different colours. (The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process).

The process of mercerization does not affect the classification of yarns or fabrics within the above categories.

The definitions at (e) to (ij) above apply, mutatis mutandis, to knitted or crocheted fabrics.

(j)      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.

  1. – (A)Products of Chapter 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 or of heading 58.09 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 58.10 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.

 

HEADING/ H.S. CODE DESCRIPTION SU NG                    DUTY RATE

5001.0000.00 -Silk-worm cocoons suitable for reeling………. kg 5

5002.0000.00 -Raw silk (not thrown) . ……………………… kg 5

50.03 Silk waste (including cocoons unsuitable for reeling, yarn waste and garneted stock).

5003.1000.00 -Not carded or combed ………………….….. kg 5

5003.9000.00 -Other …………………………………….…. kg 5

5004.0000.00 -Silk yarn (other than yarn spun from waste) not put up for retail sale …………………….. kg 10

5005.0000.00 -Yarn spun from silk waste, not put up for retail sale ……………………………………. kg 10

5006.0000.00 -Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut ….. kg 20

50.07 Woven fabrics of silk or of silk waste.

5007.1000.00 -Fabrics of noil silk ……………………….…. kg 20

5007.2000.00 -Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk .. …… kg 20

5007.9000.00 -Other fabrics …………………..…………… kg 20

 

Chapter 51

Wool, fine or coarse animal hair; horsehair yarn and woven fabric

Note.

  1. – Throughout the Nomenclature:

(a)     “Wool” means the natural fibre grown by sheep or lambs;

(b)     “Fine animal hair” means the hair of alpaca, llama, vicuna, camel, yak, Angora,Tibetan,Kashmir or similar goats (but not common goats), rabbit (includingAngora rabbit), hare, beaver, nutria or musk-rat;

(c)     “Coarse animal hair” means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading 05.02) and horsehair (heading 05.03).

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

51.01 Wool, not carded or combed.

– Greasy, including fleece-washed wool:

5101.1100.00 — Shorn wool …………………………… kg 5

5101.1900.00 — Other …………………………………. kg 5

– Degreased, not carbonized:

5101.2100.00 — Shorn wool ………………………….. kg 5

5101.2900.00 — Other ……………………………….. kg 5

5101.3000.00 – Carbonised …………………………… kg 5

51.02 Fine or coarse animal hair, not carded or combed.

– Fine animal hair:

5102.1100.00 — Of Kashmir (cashmere) goats ……………… kg 5

5102.1900.00 — Other …………………………………….. kg 5

5102.2000.00 -Coarse animal hair ……………………….. kg 5

51.03 Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock.

5103.1000.00 -Noils of wool or of fine animal hair ………… kg 5

5103.2000.00 – Other waste of wool or of fine animal hair….. kg 5

5103.3000.00 – Waste of coarse animal hair ………………… kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

5104.0000.00 -Garnetted stock of wool or of fine or coarse animal hair …………………………………. kg 5

51.05 Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments).

5105.1000.00 -Carded wool ………………………….….… kg 5

– Wool tops and other combed wool:

5105.2100.00 — Combed wool in fragments …………….…. kg 5

5105.2900.00 — Other ………………………………….…. kg 5

– Fine animal hair, carded or combed:

5105.3100.00 — Of Kashmir (cashmere) goats ………….…. kg 5

5105.3900.00 — Other ………………………………..……. kg 5

5105.4000.00 -Coarse animal hair, carded or combed …….. kg 5

51.06 Yarn of carded wool, not put up for retail sale.

5106.1000.00 -Containing 85% or more by weight of wool … kg 10

5106.2000.00 – Containing less than 85% by weight of wool.… kg 10

51.07 Yarn of combed wool, not put up for retail sale.

5107.1000.00 -Containing 85% or more by weight of wool …. kg 10

5107.2000.00 – Containing less than 85% by weight of wool…. kg 10

51.08 Yarn of fine animal hair (carded or combed), not put up for retail sale.

5108.1000.00 -Carded ……………………………..………. kg 10

5108.2000.00 – Combed ……………………………..…….. kg 10

51.09 Yarn of wool or of fine animal hair, put up for retail sale.

5109.1000.00 -Containing 85% or more by weight of wool or of fine animal hair …………………….……….. kg 20

5109.9000.00 -Other …………………………..….……… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

5110.0000.00 -Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale..……………………. kg 10

51.11 Woven fabrics of carded wool or of carded fine animal hair.

– Containing 85% or more by weight of wool or of fine animal hair:

5111.1100.00 –Of a weight not exceeding 300 g/m2 ……….. kg 20

5111.1900.00 — Other ………………………………………… kg 20

5111.2000.00 – Other, mixed mainly or solely with man-made filaments ………………………………………. kg 20

5111.3000.00 -Other, mixed mainly or solely with man-made staple fibres ………………………………..…. kg 20

5111.9000.00 – Other ……………………………….………. kg 20

51.12 Woven fabrics of combed wool or of combed fine animal hair.

-Containing 85% or more by weight of wool or of fine animal hair:

5112.1100.00 — Of a weight not exceeding 200 g/m2 ……… kg 20

5112.1900.00 — Other ………………………………………. kg 20

5112.2000.00 -Other, mixed mainly or solely with man-made filaments ………………………..…………… kg 20

5112.3000.00 – Other, mixed mainly or solely with man-made staple fibres ………………….………………. kg 20

5112.9000.00 – Other ……………………….………………. kg 20

5113.0000.00 -Woven fabrics of coarse animal hair or of horsehair…………………………………….. kg 20

 

Chapter 52

Cotton

Subheading Note.

  1. – For the purposes of subheadings 5209.42 and 5211.42, the expression “denim” means fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

5201.0000.00 -Cotton, not carded or combed …………….. kg 5

52.02 Cotton waste (including yarn waste and garnetted stock).

5202.1000.00 – Yarn waste (including thread waste) ………… kg 5

– Other:

5202.9100.00 — Garnetted stock ……………………….……. kg 5

5202.9900.00 — Other ………………………………….…… kg 5

5203.0000.00 -Cotton, carded or combed ………….…….. kg 5

52.04 Cotton sewing thread, whether or not put up for retail sale.

– Not put up for retail sale:

5204.1100.00 — Containing 85% or more by weight of cotton… kg 10

5204.1900.00 — Other ……………………………………… kg 10

5204.2000.00 – Put up for retail sale …………………………. kg 10

52.05 Cotton yarn (other than sewing thread, containing 85% or more by weight of cotton, not put up for retail sale.

– Single yarn, of uncombed fibres:

5205.1100.00 — Measuring 714.29 decitex or more (not exceeding 14 metric number) ………………. kg 10

5205.1200.00 — Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)…… kg 10

5205.1300.00 — Measuring less than 235.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)…………… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

5205.1400.00 — Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) ……………………..… kg 10

5205.1500.00 — Measuring less than 125 decitex (exceeding 80 metric number ……………………………………… kg 10

-Single yarn, of combed fibres:

5205.2100.00 –Measuring 714.29 decitex or more (not exceeding 14 metric number) …………………………………. kg 10

5205.2200.00 — Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) ……………….……. kg 10

5205.2300.00 — Measuring less than 232.56 decitex but not less than 192.31decitex (exceeding 43 metric number but not more exceeding 52 metric number) ………………… kg 10

5205.2400.00 — Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)…………………………………………….. kg 10

5205.2600.00 — Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) ………………………. kg 10

5205.2700.00 — Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) ………………………. kg 10

5205.2800.00 — Measuring less than 83.33 decitex (exceeding 120 metric number) …………………………………….. kg 10

– Multiple (folded) or cabled yarn, of uncombed fibres:

5205.3100.00 — Measuring per single yarn 714.29 decitex or more not (exceeding 14 metric number per single yarn) ….. kg 10

5205.3200.00 — Measuring per single yarn less than 714.29 decitex but not less than

232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) …………………………… kg 10

5205.3300.00 — Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) ………………………………………………. kg 10

5205.3400.00 — Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) …………………………………………….… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

5205.3500.00 — Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) …….. kg 10

-Multiple (folded) or cabled yarn, of combed fibres:

5205.4100.00 — Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) ….. kg 10

5205.4200.00 — Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)…………………………………………… kg 10

5205.4300.00 — Measuring per single yarn less than 232.56 decitex but not les than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) ……………………………………………….. kg 10

5205.4400.00 — Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)………………………………………………….. kg 10

5205.4600.00 — 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) ………………………………………………… kg 10

5205.4700.00 — 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) ………………………………………… kg 10

5205.4800.00 — Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn) …… kg 10

52.06 Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale.

– Single yarn, of uncombed fibres:

5206.1100.00 — Measuring 714.29 decitex or more (not exceeding 14 metric number) …………………..…… kg 10

5206.1200.00 — Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)………………………. kg 10

5206.1300.00 — Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) ……………………… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

5206.1400.00 — Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)……………………….. kg 10

5206.1500.00 — Measuring less than 125 decitex (exceeding 80 metric number) ……………………………………. kg 10

-Single yarn, of combed fibres:

5206.2100.00 — Measuring 714.29 decitex or more (not exceeding 14 metric number) ……….…………………………… kg 10

5206.2200.00 — Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) ………………….. kg 10

5206.2300.00 — Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) …………………. kg 10

5206.2400.00 — Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)……………… kg 10

5206.2500.00 — Measuring less than 125 decitex (exceeding 80 metric number) ……………………………………. kg 10

– Multiple (folded) or cabled yarn, of uncombed fibres:

5206.3100.00 — Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) ..… kg 10

5206.3200.00 — Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) ………..……………………….……………….. kg 10

5206.3300.00 — Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) …………………………………..…………… kg 10

5206.3400.00 — Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn…………………………………………. kg 10

5206.3500.00 — Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) …… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

– Multiple (folded) or cabled yarn, of combed fibres:

5206.4100.00 — Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) ……………………………… kg 10

5206.4200.00 — Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) …………………………………………………. kg 10

5206.4300.00 — Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) ……………………………………………….. kg 10

5206.4400.00 — Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) ………………………………………………… kg 10

5206.4500.00 — Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)……… kg 10

52.07 Cotton yarn (other than sewing thread) put up for retail sale.

5207.1000.00 – Containing 85% or more by weight of Cotton……. kg 10

5207.9000.00 – Other ………………………………………………. kg 10

52.08 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2 .

-Unbleached:

5208.1100.00 — Plain weave, weighing not more than 100 g/m2 …… kg 10

5208.1200.00 — Plain weave, weighing more than 100 g/m2 ……… kg 10

5208.1300.00 — 3-thread or 4-thread twill, including cross twill…. kg 10

5208.1900.00 — Other fabrics …………………………………… kg 10

– Bleached:

5208.2100.00 –Plain weave, weighing not more than 100 g/m2 … kg 20

5208.2200.00 — Plain weave, weighing more than 100 g/m2 ……. kg 20

5208.2300.00 — 3-thread or 4-thread twill, including cross twill.…. kg 20

5208.2900.00 — Other fabrics …………………………………….. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

– Dyed:

5208.3100.00 — Plain weave, weighing not more than 100 g/m2 …… kg 20

5208.3200.00 — Plain weave, weighing more than 100g/m2 ………… kg 20

5208.3300.00 — 3-thread or 4-thread twill, including cross twill.…… kg 20

5208.3900.00 — Other fabrics ………………………………………. kg 20

– Of yarns of different colours:

5208.4100.00 — Plain weave, weighing not more than 100 g/m2 ……. kg 20

5208.4200.00 — Plain weave, weighing more than 100 g/m2 .……….. kg 20

5208.4300.00 — 3-thread or 4-thread twill, including cross twill ……. kg 20

5208.4900.00 — Other fabrics ……………………………………….. kg 20

– Printed:

5208.5100.00 — Plain weave, weighing not more than 100 g/m2 ….. kg 20

5208.5200.00 — Plain weave, weighing more than 100 g/m2 ……… kg 20

5208.5300.00 — 3-thread or 4-thread twill, including cross twill ….. kg 20

5208.5900.00 — Other fabrics …………………………………….. kg 20

52.09 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2 .

– Unbleached:

5209.1100.00 — Plain weave ………………………………….… kg 10

5209.1200.00 — 3-thread or 4-thread twill, including cross twill …. kg 10

5209.1900.00 — Other fabrics …………………………………..… kg 10

– Bleached:

5209.2100.00 — Plain weave ……………………………………… kg 20

5209.2200.00 — 3-thread or 4-thread will, including cross twill….. kg 20

5209.2900.00 — Other fabrics ……………………………………. kg 20

– Dyed:

5209.3100.00 — Plain weave ………………………………………. kg 20

5209.3200.00 — 3-thread or 4-thread twill, including cross twill …… kg 20

5209.3900.00 — Other fabrics ……………………………………… kg 20

– Of yarns of different colours:

5209.4100.00 — Plain weave …………………………………….….. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

5209.4200.00 — Denim …………………………………………… kg 20

5209.4300.00 — Other fabrics of 3-thread or 4-thread twill, including cross twill ………………………………. kg 20

5209.4900.00 — Other fabrics ……………………………………. kg 20

– Printed:

5209.5100.00 — Plain weave, weighing not more than 100 g/m2 …… kg 20

5209.5200.00 – Plain weave, weighing more than 100g/m2 ……….… kg 20

5209.5900.00 — Other fabrics ……………………………………… kg 20

52.10 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2 .

– Unbleached:

5210.1100.00 — Plain weave ………………………………………. kg 10

5210.1200.00 — 3-thread or 4-thread twill, including cross Twill …. kg 10

5210.1900.00 — Other fabrics ……………………………..……….. kg 10

– Bleached :

5210.2100.00 — Plain weave ………………………………………. kg 20

5210.2200.00 — 3-thread or 4-thread twill, including cross twill…… kg 20

5210.2900.00 — Other fabrics ………………………………..……. kg 20

– Dyed:

5210.3100.00 — Plain weave ………………………………………. kg 20

5210.3200.00 — 3-thread or 4-thread twill, including cross twill ….. kg 20

5210.3900.00 — Other fabrics …………………………………..….. kg 20

– Of yarns of different colours:

5210.4100.00 — Plain weave …………………………………..…… kg 20

5210.4200.00 — 3-thread or 4-thread twill, including cross twill …… kg 20

5210.4900.00 — Other fabrics ………………………………..……. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

– Printed :

5210.5100.00 — Plain weave …………………………………… kg 20

5210.5200.00 — 3-thread or 4-thread twill, including cross twill… kg 20

5210.5900.00 — Other fabrics ………………………………… kg 20

52.11 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2 .

– Unbleached :

5211.1100.00 — Plain weave …………………………………. kg 10

5211.1200.00 — 3-thread or 4-thread twill, including cross twill… kg 10

5211.1900.00 — Other fabrics ………………………………… kg 10

– Bleached:

5211.2100.00 — Plain weave ………………………………….. kg 20

5211.2200.00 — 3-thread or 4-thread twill, including cross twill… kg 20

5211.2900.00 — Other fabrics ………………………………… kg 20

– Dyed:

5211.3100.00 — Plain weave …………………………………. kg 20

5211.3200.00 — 3-thread or 4-thread twill, including cross twill kg 20

5211.3900.00 — Other fabrics …………………………………. kg 20

– Of yarns of different colours:

5211.4100.00 — Plain weave ………………………………….. kg 20

5211.4200.00 — Denim ……………………………………….. kg 20

5211.4300.00 — Other fabrics of 3-thread or 4-thread twill,

including cross twill …………………………… kg 20

5211.4900.00 — Other fabrics ………………………………… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

– Printed:

5211.5100.00 — Plain weave …………………………..……. kg 20

5211.5200.00 — 3-thread or 4-thread twill, including cross twill kg 20

5211.5900.00 — Other fabrics ………………………………. kg 20

52.12 Other woven fabrics of cotton.

-Weighing not more than 200 g/m2:

5212.1100.00 — Unbleached …………………………….…… kg 10

5212.1200.00 — Bleached ……………………………………. kg 20

5212.1300.00 — Dyed ……………………………………….. kg 20

5212.1400.00 — Of yarns of different colours ………..……. kg 20

5212.1500.00 — Printed ……………………………….…….. kg 20

– Weighing more than 200 g/m2:

5212.2100.00 — Unbleached ………………………………… kg 20

5212.2200.00 — Bleached …………………………………… kg 20

5212.2300.00 — Dyed ………………………………………. kg 20

5212.2400.00 — Of yarns of different colours ………………. kg 20

5212.2500.00 — Printed ……………………………………. kg 20

 

Chapter 53

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

53.01 Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock).

5301.1000.00 – Flax, raw or retted ……………………….….. kg 5

-Flax, broken, scotched, hackled or otherwise processed, but not spun:

5301.2100.00 — Broken or scotched ………………………….. kg 5

5301.2900.00 — Other ………………………………………… kg 5

5301.3000.00 – Flax tow and waste …………………………… kg 5

53.02 True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock).

5302.1000.00 -True hemp, raw or retted …………………….. kg 5

5302.9000.00 -Other ………………………………………… kg 5

53.03 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).

5303.1000.00 – Jute and other textile bast fibres, raw or retted … kg 5

5303.9000.00 – Other …………………………………………. kg 5

53.04 Sisal and other textile fibres of the genus Agave, raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock).

5304.1000.00 – Sisal and other textile fibres of the

genus Agave, raw …….………………………… kg 5

5304.9000.00 – Other ………………………………………….. kg 5

53.05 Coconut, abaca (Manila hemp or Musa textils Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock).

-Of coconut (coir) :

5305.1100.00 — Raw ………………………………………….. kg 5

5305.1900.00 — Other ………………………………………… kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

– Of abaca:

5305.2100.00 — Raw ………………………………………….. kg 5

5305.2900.00 — Other ………………………………………… kg 5

5305.9000.00 – Other . ……………………………………….. kg 5

53.06 Flax yarn.

5306.1000.00 – Single ………………………………………… kg 10

5306.2000.00 – Multiple (folded) or cabled …………………… kg 10

53.07 Yarn of jute or of other textile bast fibres of heading 53.03.

5307.1000.00 – Single ………………………………………… kg 5

5307.2000.00 – Multiple (folded) or cabled …………………… kg 5

53.08 Yarn of other vegetable textile fibres; paper yarn.

5308.1000.00 -Coir yarn ……………………………………… kg 10

5308.2000.00 – True hemp yarn ………………………………. kg 10

5308.9000.00 – Other ………………………………………… kg 10

53.09 Woven fabrics of flax.

– Containing 85% or more by weight of flax:

5309.1100.00 — Unbleached or bleached …………………….. kg 20

5309.1900.00 — Other ………………………………………… kg 20

– Containing less than 85% by weight of flax:

5309.2100.00 — Unbleached or bleached ……………………. kg 20

5309.2900.00 — Other ……………………………………….. kg 20

53.10 Woven fabrics of jute or of other textile bast fibres of heading 53.03.

5310.1000.00 – Unbleached …………………………………. kg 20

5310.9000.00 – Other ………………………………………… kg 20

5311.0000.00 -Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn………… kg 20

 

Chapter 54

Man-made filaments

Notes.

  1. – Throughout the Nomenclature, the term “man-made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes, either:

(a)     By polymerisation of organic monomers, such as polyamides, polyester, polyurethanes or polyvinyl derivatives; or

(b)     By chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates.

The terms “synthetic” and “artificial”, used in relation to fibres, means: synthetic: fibres as defined at (a); artificial: fibres as defined at (b).

The terms “man-made”, “synthetic” and “artificial” shall have the same meanings when used in relation to “textile materials”.

  1. – Headings 54.02 and 54.03 do not apply to synthetic or artificial filament tow of

Chapter 55.

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

54.01 Sewing thread of man-made filaments, whether or not put up for retail sale.

5401.1000.00 – Of synthetic filaments ……………………………….. kg 10

5401.2000.00 – Of artificial filaments ……………………….……….. kg 10

54.02 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:

5402.1000.11 — High tenacity yarn of nylon………………………..….. kg 5

5402.1000.19 — High tenacity yarn of other polymides………………… kg 10

5402.2000.00 High tenacity yarn of Polyesters ……………………….. kg 10

– Textured yarn:

5402.3100.00 — Of nylon or other polyamides, measuring per single yarn not more than 50 tex ………………….. kg 10

5402.3200.00 –Of nylon or other polyamides, measuring per single yarn more than

50 Statetex ……………………………………………….. kg 10

5402.3300.00 — Of polyesters ………………..…………………………. kg 10

5402.3900.00 — Other ……………………………..……………………. kg 10

-Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre:

5402.4100.00 — Of nylon or other polyamides ……………..……………….. kg 10

5402.4200.00 — Of polyesters, partially oriented ………….………………… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

5402.4300.00 — Of polyesters, other …………………….…………………… kg 10

5402.4900.00 — Other ………………………..…………………..………..… kg 10

– Other yarn, single, with a twist exceeding 50 turns per metre:

5402.5100.00 — Of nylon or other polyamides ……………………..………. kg 10

5402.5200.00 — Of polyesters ………………………………….……………. kg 10

5402.5900.00 –Other ………………………………………….….……….. kg 10

-Other yarn, multiple (folded) or cabled:

5402.6100.00 — Of nylon or other polyamides ………………….…….…….. kg 10

5402.6200.00 — Of polyesters ………………………….……….……..……. kg 10

5402.6900.00 — Other …………………………………….……………..….. kg 10

54.03 Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex.

5403.1000.00 – High tenacity yarn of viscose rayon ………..……………… kg 10

5403.2000.00 -Textured yarn ……………………………………..……….. kg 5

– Other yarn, single:

5403.3100.00 — Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre ………………………………………………………. kg 5

5403.3200.00 — Of viscose rayon, with a twist exceeding 120 turns per metre… kg 5

5403.3300.00 — Of cellulose acetate …………………..……..…………………. kg 10

5403.3900.00 — Other ………………………………..……………….………… kg 10

– Other yarn, multiple (folded) or cabled:

5403.4100.00 — Of viscose rayon …………………………………..…………… kg 5

5403.4200.00 — Of celluose acetate …………………..………………….………. kg 5

5403.4900.00 — Other ……………………………….…………………….……… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

54.04 Synthetic monofilament of 67 decitex or more and of which no crosssectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm.

5404.1000.00 – Monofilament ………………………………………….…. kg 10

5404.9000.00 – Other …………………………………………….…….….. kg 10

5405.0000.00 -Artificial monofilament of 67 decitex or more and of which no crosssectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm …………………….… kg 10

54.06 Man-made filament yarn (other than sewing thread), put up for retail sale.

5406.1000.00 – Synthetic filament yarn …………….…………………….. kg 20

5406.2000.00 – Artificial filament yarn …………….…………………….. kg 20

54.07 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04.

5407.1000.00 – Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of Polyesters ………………………………. kg 20

– Woven fabrics obtained from strip or the like:

5407.2000.21 — Polypropylene primary carpet backing fabrics ………….. kg5

5407.2000.29 — Other fabrics ……………………………………………… kg20

5407.3000.00 – Fabrics specified in Note 9 to Section XI ………………… kg20

– Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides:

5407.4100.00 — Unbleached or bleached ………………………………… kg20

5407.4200.00 — Dyed ……………………………………………………. kg 20

5407.4300.00 — Of yarns of different colours ……………………….…… kg20

5407.4400.00 — Printed ………………………………………………….. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

– Other woven fabrics, containing 85% or more by weight of textured polyester filaments:

5407.5100.00 — Unbleached or bleached ………………………………………….…… kg 20

5407.5200.00 —

Dyed ……………………………………………………. …………… kg 20

5407.5300.00 — Of yarn of different colours …………………….……………………. kg 20

5407.5400.00 — Printed …………………………………………..………………….. kg 20

-Other woven fabrics, containing 85% or more by weight of polyester filaments:

5407.6100.00 — Containing 85% or more by weight of non-textured polyester filaments … kg 20

5407.6900.00 — Other ………………………………………………………………… kg 20

– Other woven fabrics, containing 85% or more by weight of synthetic filaments:

5407.7100.00 — Unbleached or bleach ………………………………………………..kg 20

5407.7200.00 — Dyed ………………………………………………………………….kg 20

5407.7300.00 — Of yarns of different colours ………………………………………..kg 20

5407.7400.00 — Printed ……………………………………………………………….

– Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton: kg 20

5407.8100.00 — Unbleached or bleached ……………………………………………..kg 20

5407.8200.00 — Dyed ………………………………………………………………….kg 20

5407.8300.00 — Of yarns of different colours ………………………………………….kg 20

5407.8400.00 — Printed ……………………………………………………………….kg 20

– Other woven fabrics:

5407.9100.00 — Unbleached or bleached …………………………………………….kg 20

5407.9200.00 — Dyed …………………………………………………………………kg 20

5407.9300.00 — Of yarns of different colours ………………………………………..kg 20

5407.9400.00 — Printed ……………………………………………………………….kg 20

54.08 Woven fabrics of artificial filament yarn, including woven fabrics obtainedfrom materials of heading 54.05.

5408.1000.00 – Woven fabrics obtained from high tenacity yarn of viscoserayon …… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

– Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like:

5408.2100.00 — Unbleached or bleached ……………………………….…… kg20

5408.2200.00 — Dyed ………………………………………………….……. kg20

5408.2300.00 — Of yarns of different colours ………………………….….. kg20

5408.2400.00 — Printed ……………………………………………………… kg20

– Other woven fabrics:

5408.3100.00 — Unbleached or bleached …………………………………… kg20

5408.3200.00 — Dyed ………………………………………………………. kg20

5408.3300.00 — Of yarns of different colours ………………………………. kg20

5408.3400.00 — Printed …………………………………………………….. kg20

Chapter 55

Man-made staple fibres

Note.

  1. – Headings 55.01 and 55.02 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications:

(a)     Length of tow exceeding 2m;

(b)     Twist less than 5 turns per metre;

(c)     Measuring per filament less than 67 decitex;

(d)     Synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of its length;

(e)     Total measurement of tow more than 20,000 decitex.

Tow of a length not exceeding 2 m is to be classified in heading 55.03 or 55.04.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

55.01 Synthetic filament tow.

5501.1000.00 – Of nylon or other polyamides ………………… kg 10

5501.2000.00 – Of polyesters ………………………………….. kg 10

5501.3000.00 – Acrylic or modacrylic ………………………… kg 5

5501.9000.00 – Other …………………………………………… kg 10

5502.0000.00 – Artificial filament tow ………………………. kg 5

55.03 Synthetic staple fibres, not carded, combed or otherwise processed for spinning.

5503.1000.00 – Of nylon or other polyamides …………………. kg 10

5503.2000.00 – Of polyesters ……………………………..…… kg 10

5503.3000.00 – Acrylic or modacrylic ……………………..…. kg 10

5503.4000.00 – Of polyprophylene ……………………………. kg 10

5503.9000.00 – Other ………………………………………….. kg 10

55.04 Artificial staple fibres, not carded, combed or otherwise processed for spinning.

5504.1000.00 – Of viscose rayon ……………………………… kg 5

5504.9000.00 – Other …………………………………….…… kg 10

55.05 Waste (including noils, yarn waste and garnetted stock) of man-made fibres.

5505.1000.00 – Of synthetic fibres ……………….…………. kg 10

5505.2000.00 – Of artificial fibres ……………………….….. kg 10

55.06 Synthetic staple fibres, carded, combed or otherwise processed for spinning.

5506.1000.00 – Of nylon or other polyamides ……………….. kg 10

5506.2000.00 – Of polyesters ………………………………… kg 10

5506.3000.00 – Acrylic or modacrylic ………………………. kg 10

5506.9000.00 – Other ………………………………………… kg 10

5507.0000.00 -Artificial staple fibres, carded, combed or otherwise processed for spinning …………… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

55.08 Sewing thread of man-made staple fibres, whether or not put up for retail sale.

5508.1000.00 – Of synthetic staple fibres …………………………. kg 10

5508.2000.00 – Of artificial staple fibres ……………………….….. kg 10

55.09 Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. kg 10

– Containing 85% or more by weight of staple fibres of nylon or other polyamides:

5509.1100.00 — Single yarn ……………………………………….. kg 10

5509.1200.00 — Multiple (folded) or cabled yarn …………………. kg 10

– Containing 85% or more by weight of polyester staple fibres:

5509.2100.00 — Single yarn ………………………….………….. kg 10

5509.2200.00 — Multiple (folded) or cabled yarn……….………… kg 10

– Containing 85% or more by weight of acrylic or modacrylic staple fibres:

5509.3100.00 — Single yarn ………………………….…………….. kg 10

5509.3200.00 — Multiple (folded) or cabled yarn ………………. …. kg 10

– Other yarn, containing 85% or more by weight of synthetic staple fibres:

5509.4100.00 — Single yarn ………………………………………… kg 10

5509.4200.00 — Multiple (folded) or cabled yarn ………………….. kg 10

– Other yarn, of polyester staple fibres:

5509.5100.00 — Mixed mainly or solely with artificial staple fibres …. kg 10

5509.5200.00 — Mixed mainly or solely with wool or fine animal hair… kg 10

5509.5300.00 — Mixed mainly or solely with cotton ………………….. kg 10

5509.5900.00 — Other ………………………………………………… kg 10

– Other yarn, of acrylic or modacrylic staple fibres:

5509.6100.00 — Mixed mainly or solely with wool or fine animal hair… kg 10

5509.6200.00 — Mixed mainly or solely with cotton …………………. kg 10

5509.6900.00 — Other ………………………………………………… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

– Other yarn:

5509.9100.00 — Mixed mainly or solely with wool or fine animal hair… kg 10

5509.9200.00 — Mixed mainly or solely with cotton ………………… kg 10

5509.9900.00 — Other ………………………………………………… kg 10

55.10 Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale.

– Containing 85% or more by weight of artificial staple fibres:

5510.1100.00 — Single yarn ……………………………………..…… kg 10

5510.1200.00 — Multiple (folded) or cabled yarn ………..………….. kg 10

5510.2000.00 – Other yarn, mixed mainly or solely with wool or fine animal hair …………………………………………….. kg 10

5510.3000.00 – Other yarn, mixed mainly or solely with cotton………. kg 10

5510.9000.00 – Other yarn …………………………….……………… kg 10

55.11 Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale.

5511.1000.00 – Of synthetic staple fibres, containing 85% or more by weight of such fibres …………………………………… kg 20

5511.2000.00 – Of synthetic staple fibres, containing less than 85% by weight of such fibres ……………………………..……. kg 20

5511.3000.00 – Of artificial staple fibres ……………….……………. kg 20

55.12 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:

5512.1100.00 — Unbleached or bleached …………………………….. kg 20

5512.1900.00 — Other …………………………………………………. kg 20

– Containing 85% or more by weight of acrylic or modacrylic staple fibres:

5512.2100.00 — Unbleached or bleached …………………………….. kg 20

5512.2900.00 — Other …………………………………………………. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

– Other:

5512.9100.00 — Unbleached or bleached ……………………… kg 20

5512.9900.00 — Other …………………………………………. kg 20

55.13 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2 .

– Unbleached or bleached:

5513.1100.00 — Of polyester staple fibres, plain weave ………. kg 20

5513.1200.00 — 3-thread or 4-thread twill, including cross twill, of polyester staple fibres ……………………….. kg 20

5513.1300.00 — Other woven fabrics of polyester staple fibres… kg 20

5513.1900.00 — Other woven fabrics ……………………….. kg 20

– Dyed:

5513.2100.00 — Of polyester staple fibres, plain weave ………. kg 20

5513.2200.00 –3-thread or 4-thread twill, including cross twill, of polyester staple fibres ……………………….. kg 20

5513.2300.00 — Other woven fabrics of polyester staple fibres kg 20

5513.2900.00 — Other woven fabrics …………………………. kg 20

– Of yarns of different colours:

5513.3100.00 — Of polyester staple fibres, plain weave .……… kg 20

5513.3200.00 — 3-thread or 4-thread twill, including cross twill, of polyester staple fibres ………………………. kg 20

5513.3300.00 — Other woven fabrics of polyester staple fibres kg 20

5513.3900.00 — Other woven fabrics ………………………… kg 20

– Printed:

5513.4100.00 — Of polyester staple fibres, plain weave ……… kg 20

5513.4200.00 — 3-thread or 4-thread twill, including cross twill, of polyester staple fibres ……………………… kg 20

5513.4300.00 — Other woven fabrics of polyester staple fibres kg 20

5513.4900.00 — Other woven fabrics ……………………….. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

55.14 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2 .

– Unbleached or bleached:

5514.1100.00 — Of polyester staple fibres, plain weave ………… kg 20

5514.1200.00 — 3-thread or 4-thread twill, including cross twill, of polyester staple fibres …………………… kg 20

5514.1300.00 — Other woven fabrics of polyester staple Fibres… kg 20

5514.1900.00 — Other woven fabrics ……………………….…. kg 20

– Dyed:

5514.2100.00 — Of polyester staple fibres, plain weave .………. kg 20

514.2200.00 — 3-thread or 4-thread twill, including cross twill, of polyester staple fibres ………………….. kg 20

5514.2300.00 — Other woven fabrics of polyester staple Fibres… kg 20

5514.2900.00 — Other woven fabrics ………………………….. kg 20

– Of yarns of different colours:

5514.3100.00 — Of polyester staple fibres, plain weave ……….. kg 20

5514.3200.00 — 3-thread or 4-thread twill, including cross twill, of polyester staple fibres ………………………… kg 20

5514.3300.00 — Other woven fabrics of polyester staple Fibres… kg 20

5514.3900.00 — Other woven fabrics ………………………….. kg 20

– Printed:

5514.4100.00 — Of polyester staple fibres, plain weave ……….. kg 20

5514.4200.00 — 3-thread or 4-thread twill, including cross twill, of polyester staple fibres ………………….. kg 20

5514.4300.00 — Other woven fabrics of polyester staple Fibres… kg 20

5514.4900.00 — Other woven fabrics …………………………. kg 20

55.15 Other woven fabrics of synthetic staple fibres.

– Of polyester staple fibres:

5515.1100.00 — Mixed mainly or solely with viscose rayon staple fibres …………………………………….. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

5515.1200.00 — Mixed mainly or solely with man-made Filaments …………………………….…………. kg 20

5515.1300.00 — Mixed mainly or solely with wool or fine animal hair ……………………………….……. kg 20

5515.1900.00 — Other ………………………………………… kg 20

-Of acrylic or modacrylic staple fibres:

5515.2100.00 — Mixed mainly or solely with man-made filaments ……………………………………….. kg 20

5515.2200.00 — Mixed mainly or solely with wool or fine animal hair ……………………………………… kg 20

5515.2900.00 — Other …………………………….…………… kg 20

– Other woven fabrics:

5515.9100.00 — Mixed mainly or solely with man-made filaments …………………………….………… kg 20

5515.9200.00 — Mixed mainly or solely with wool or fine animal hair …………………………………….. kg 20

5515.9900.00 — Other ………………………………………… kg 20

55.16 Woven fabrics of artificial staple fibres.

– Containing 85% or more by weight of artificial staple fibres:

5516.1100.00 — Unbleached or bleached ……………….…… kg 20

5516.1200.00 — Dyed ………………………………………. kg 20

5516.1300.00 — Of yarns of different colours ……….……… kg 20

5516.1400.00 — Printed ……………………………………… kg 20

– Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with man-made filaments:

5516.2100.00 — Unbleached or bleached …………………… kg 20

5516.2200.00 — Dyed ………………………………………. kg 20

5516.2300.00 — Of yarns of different colours ……………… kg 20

5516.2400.00 — Printed ………………………………..…… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

– Containing less than 85% by weight of artificial staple fibres, mixed mainly

or solely with wool or fine animal hair:

5516.3100.00 — Unbleached or bleached …………………… kg 20

5516.3200.00 — Dyed ……………………………………….. kg 20

5516.3300.00 — Of yarns of different colours ……………..… kg 20

5516.3400.00 — Printed …………………………..………….. kg 20

– Containing less than 85% by weight of artificial staple fibres, mixed mainly

or solely with cotton:

5516.4100.00 — Unbleached or bleached ……………………. kg 20

5516.4200.00 — Dyed …………………………..……………. kg 20

5516.4300.00 — Of yarns of different colours ……………… kg 20

5516.4400.00 — Printed …………………………………….. kg 20

– Other:

5516.9100.00 — Unbleached or bleached …………….…… kg 20

5516.9200.00 — Dyed ……………………………..………. kg 20

5516.9300.00 — Of yarns of different colours ……..…….. kg 20

5516.9400.00 — Printed ………………………………….. kg 20

 

Chapter 56

Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

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 34.01, polishes, creams, or similar preparations of heading 34.05, fabric softeners of heading 38.09) where the textile material is present merely as a carrying medium;

(b)     Textile products of heading 58.11;

(c)     Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading 68.05);

(d)     Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading 68.14); or

(e)     Metal foil on a backing of felt or nonwovens (Section XV).

  1. – 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.
  2. – Headings 56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular).

Heading 56.03 also includes nonwovens in which plastics or rubber forms the bonding substance.

Headings 56.02 and 56.03 do not, however, cover:

(a)     Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50% or less by weight or 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).

  1. – Heading 56.04 does not cover textile yarn, or strip or the like of heading 54.04 or 54.05, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

56.01 Wadding of textile materials and articles thereof; textile fibres, not exceeding

5 mm in length (flock), textile dust and mill neps.

5601.1000.00 – Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding ………………………………………. kg 20

– Wadding; other articles of wadding:

5601.2100.00 — Of cotton ……………………………………. kg 20

5601.2200.00 — Of man-made fibres ………………………… kg 20

5601.2900.00 — Other ………………………………………. kg 20

5601.3000.00 -Textile flock and dust and mill neps ………… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

56.02 Felt, whether or not impregnated, coated, covered or laminated.

5602.1000.00 – Needleloom felt and stitch bonded fibre fabrics… kg 20

– Other felt, not impregnated, coated, covered or laminated:

5602.2100.00 — Of wool or fine animal hair ………………….. kg 20

5602.2900.00 — Of other textile materials ……………………. kg 20

5602.9000.00 -Other …………………………………………. kg 20

56.03 Nonwovens, whether or not impregnated, coated, covered or laminated.

– Of man-made filaments:

5603.1100.00 — Weighing not more than 25 g/m2 …………… kg 20

5603.1200.00 — Weighing more than 25 g/m2 but not more than 70g/m2 …………………………………………. kg 20

5603.1300.00 — Weighing more than 70 g/m2 but not more than 150 g/m2 ………………………………………… kg 20

5603.1400.00 — Weighing more than 150 g/m2 ……………….. kg 20

– Other:

5603.9100.00 — Weighing not more than 25 g/m2 .……………. kg 20

5603.9200.00 — Weighing more than 25 g/m2 but not more than 70g/m2 ………………………………………….. kg 20

5603.9300.00 — Weighing more than 70 g/m2 but not more than 150g/m2 ………………………………………………. kg 20

5603.9400.00 — Weighing more than 150 g/m2 ………………. kg 20

56.04 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics.

5604.1000.00 – Rubber thread and cord, textile covered ………. kg 5

5604.2000.00 – High tenacity yarn of polyesters, of nylon or other polyamides or of viscose rayon, impregnated or coated.. ………………………….. kg 10

5604.9000.00 – Other ………….…………..…………………… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

5605.0000.00 – Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal.……………………………. kg 10

5606.0000.00 – Gimped yarn, and strip and the like of heading 54.04 or 54.05, gimped (other than those of heading 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn …..……………………..… kg 10

56.07 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics.

5607.1000.00 – Of jute or other textile bast fibres of heading 53.03……..…. kg10

– Of sisal or other textile bast fibres of the genus Agave:

5607.2100.00 — Binder or baler twine ………………………………….…. kg10

5607.2900.00 — Other ……………………………………..………………. kg10

-Of polyethylene or polypropylene:

5607.4100.00 — Binder or baler twine ……………………….………..…… kg10

5607.4900.00 — Other ………………………………………….………..… kg10

5607.5000.00 – Of other synthetic fibres ………………………………….. kg10

5607.9000.00 – Other ………………………………………….………….. kg10

56.08 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials.

– Of man-made textile materials:

5608.1100.00 –Made up fishing nets …………………………………….. kg10

–Other:

5608.1900.11 —Mosquito Nets ……………………….………………….. kg20

5608.1900.19 —Other ……………………………………………………. kg20

5608.9000.00 – Other ………………………………….…………………… kg20

56.09 -Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included:

5609.0000.10 –Textile slings………………………………………………. kg5

5609.0000.19 — Other………………………………………………………. kg10

 

Chapter 57

Carpets and other textile floor coverings

Notes.

  1. – For the purposes of this Chapter, the term “carpets and other textile floor coverings” means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes.
  2. – This Chapter does not cover floor covering underlays.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

57.01 Carpets and other textile floor coverings, knotted, whether or not made up.

5701.1000.00 – Of wool or fine animal hair …………………… kg 20

5701.9000.00 – Of other textile materials …………………….. kg 20

57.02 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.

5702.1000.00 – “Kelem”, “schumacks”, “Karamanie” and similar hand-woven rugs ………………………………. kg 20

5702.2000.00 – Floor coverings of coconut fibres (coir) ……… kg 20

– Other, of pile construction, not made up:

5702.3100.00 — Of wool or fine animal hair ………………….. kg 20

5702.3200.00 — Of man-made textile materials ………………. kg 20

5702.3900.00 — Of other textile materials …………………….. kg 20

– Other, of pile construction, made up:

5702.4100.00 — Of wool or fine animal hair ………………….. kg 20

5702.4200.00 — Of man-made textile materials ……………….. kg 20

5702.4900.00 — Of other textile material ……………………… kg 20

– Other, not of pile construction, not made up:

5702.5100.00 — Of wool or fine animal hair …………………… kg 20

5702.5200.00 — Of man-made textile materials ……………….. kg 20

5702.5900.00 — Of other textile materials ……………………… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

– Other, not of pile construction, made up:

5702.9100.00 — Of wool or fine animal hair……………..……. kg 20

5702.9200.00 — Of man-made textile materials ……………… kg 20

5702.9900.00 — Of other textile materials………………..….. kg 20

57.03 Carpets and other textile floor coverings, tufted, whether or not made up.

5703.1000.00 – Of wool or fine animal hair…………………… kg 20

5703.2000.00 – Of nylon or other polyamides ……………….. kg 20

5703.3000.00 – Of other man-made textile materials ………… kg 20

5703.9000.00 – Of other textile materials …………………….. kg 20

57.04 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up.

5704.1000.00 – Tile, having a maximum surface area of 0.3 m2 … kg 20

5704.9000.00 – Other …………………………………………… kg 20

5705.0000.00 -Other carpets and other textile floor coverings, whether or not made up …………… kg 20

 

Chapter 58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

Notes.

  1. – This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59.
  2. – Heading 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up.
  3. – For the purposes of heading 58.03, “gauze” means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass.
  4. – Heading 58.04 does not apply to knotted net fabrics of twine, cordage or rope, of heading 56.08.
  5. – For the purposes of heading 58.06, 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 58.08.

  1. – In heading 58.10, 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 58.05).
  2. – In addition to the products of heading 58.09, this Chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

58.01 Woven pile fabrics and chenille fabrics, other than fabrics of heading 58.02 or 58.06.

5801.1000.00 -Of wool or fine animal hair ………………….. kg 20

-Of cotton:

5801.2100.00 — Uncut weft pile fabrics …………………….. kg 20

5801.2200.00 — Cut corduroy …………………………..…… kg 20

5801.2300.00 — Other weft pile fabrics ………………….…. kg 20

5801.2400.00 –Warp pile fabrics, épinglé (uncut) ………… kg 20

5801.2500.00 –Warp pile fabrics, cut ……………………… kg 20

5801.2600.00 — Chenille fabrics ……………………………. kg 20

-Of man-made fibres:

5801.3100.00 — Uncut weft pile fabrics ……………………. kg 20

5801.3200.00 — Cut corduroy ………………………………. kg 20

5801.3300.00 — Other weft pile fabrics ……………………. kg 20

5801.3400.00 –Warp pile fabrics, épinglé (uncut) ………… kg 20

5801.3500.00 –Warp pile fabrics, cut …………………….. kg 20

5801.3600.00 — Chenille fabrics …………………………. kg 20

5801.9000.00 -Of other textile materials …………………. kg 20

58.02 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 58.06; tufted textile fabrics, other than products of heading 57.03.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

– Terry towelling and similar woven terry fabrics, of cotton:

5802.1100.00 — Unbleached ……………….……………………….. kg 20

5801.1900.00 — Other …………………………………..…………… kg 20

5802.2000.00 -Terry towelling and similar woven terry fabrics, of other textile materials ……………………… kg 20

5802.3000.00 -Tufted textile fabrics …………………………..…… kg 20

58.03 Gauze, other than narrow fabrics of heading 58.06.

5803.1000.00 -Of cotton ………………………………………..…. kg 20

-Of other textile fabrics:

5803.9000.91 — Polypropylene secondary carpet backing fabrics… kg 5

5803.9000.99 — Other Textile fabrics …………………………….. kg 20 58.04 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 heading 60.02 to 60.06.

5804.1000.00 -Tulles and other net fabrics ……………………… kg 20

-Mechanically made lace:

5804.2100.00 — Of man-made fibres …………………………….. kg 20

5804.2900.00 –Of other textile materials ……………………….. kg 20

5804.3000.00 -Hand-made lace ………………………………….. kg 20

5805.0000.00 -Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up …………….. kg 20

58.06 Narrow woven fabrics, other than goods of heading 58.07; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).

5806.1000.00 – Woven pile fabrics (including terry toweling and similar terry fabrics) and chenille fabrics …………………… kg 20

5806.2000.00 – Other woven fabrics, containing by weight 5% or more of elastomeric yarn or rubber thread ………………… kg 20

– Other woven fabrics:

5806.3100.00 — Of cotton ………………………………………….. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

5806.3200.00 — Of man-made fibres ………………………….. kg 20

5806.3900.00 — Of other textile materials ……………………. kg 20

5806.4000.00 – Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) …. kg 20

58.07 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered.

5807.1000.00 – Woven ………………………………………. kg 20

5807.9000.00 – Other …………………………………………. kg 20

58.08 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.

5808.1000.00 – Braids in the piece …………………………. kg 20

5808.9000.00 – Other ………………………..……………… kg 20

5809.0000.00 -Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 56.05, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included ……………………………………… kg 20

58.10 Embroidery in the piece, in strips or in motifs.

5810.1000.00 – Embroidery without visible ground …………… kg 20

– Other embroidery:

5810.9100.00 — Of cotton ……………………………………. kg 20

5810.9200.00 — Of man-made fibres ………………………… kg 20

5810.9900.00 — Of other textile materials .…………………. kg 20

5811.0000.00 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading

58.10 …………………………………………… kg 20

 

Chapter 59

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

Notes.

  1. – Except where the context otherwise requires, for the purposes of this Chapter the expression “textile fabrics” applies only to the woven fabrics of Chapters 50 to 55 and headings 58.03 and 58.06, the braids and ornamental trimmings in the piece of heading 58.08 and the knitted or crocheted fabrics of heading 60.02 to 60.06.
  2. – Heading 59.03 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 ºC and 30 ºC (usually Chapter 39);

(3)     Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such 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);

(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 58.11;

(b)     Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 56.04.

  1. – For the purposes of heading 59.05, the expression “textile wall coverings” applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).

This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading 48.14) or on a textile backing (generally heading 59.07).

  1. – For the purposes of heading 59.06, the expression “rubberized textile fabrics” means:

(a)     Textile fabrics impregnated, coated, covered or laminated with rubber,

(i)      Weighing not more than 1,500 g/m2; or

(ii)     Weighing more than 1,500 g/m2 and containing more than 50% by weight of textile materials;

(b)     Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading 56.04; 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 58.11.

  1. – Heading 59.07 does not apply to :

(a)     Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;

(b)     Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);

(c)     Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imitation pile fabrics remain classified in this heading;

(d)     Fabrics finished with normal dressings having a basis of amylaceous or similar substances;

(e)     Wood veneered on a backing of textile fabrics (heading 44.08);

(f)      Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 68.05);

(g)     Agglomerated or reconstituted mica, on a backing of textile fabrics (heading 68.14); or

(h)     Metal foil on a backing of textile fabrics (Section XV).

  1. – Heading 59.10 does not apply to:

(a)     Transmission or conveyor belting, of textile material, of a thickness of less than 3mm; or

(b)     Transmission or conveyor belts of 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 40.10).

  1. – Heading 59.11 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 59.08 to 59.10), the following only:

(i)      Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams);

(ii)     Bolting cloth;

(iii)    Straining cloth of a kind used in oil presses or the like, of textile material or of human hair;

(iv)    Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;

(v)     Textile fabrics reinforced with metal, of a kind used for technical purposes;

(vi)    Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;

(b)     Textile articles (other than those of headings 59.08 to 59.10) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of kind used in paper-making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts).

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE5

59.01 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.

5901.1000.00 – Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like ………………………….……. kg 10

5901.9000.00 – Other ……………………………………..…… kg 10

59.02 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon.

5902.1000.00 – Of nylon or other polyamides .………………… kg 5

5902.2000.00 – Of polyesters ………………………………….. kg 20

5902.9000.00 – Other …………………………………………. kg 20

59.03 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02.

5903.1000.00 – With poly (vinyl chloride) ….…………………. kg 20

5903.2000.00 – With polyurethane ……………………………. kg 20

5903.9000.00 – Other ………………………………………… kg 20

59.04 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape.

5904.1000.00 – Linoleum ……………………………………… kg 20

5904.9000.00 – Other …………………………………………. kg 20

5905.0000.00 -Textile wall coverings ……………………… kg 20

59.06 Rubberised textile fabrics, other than those of heading 59.02.

5906.1000.00 – Adhesive tape of a width not exceeding 20 cm .. kg 20

– Other:

5906.9100.00 — Knitted or crocheted ……………………….. kg 20

5906.9900.00 — Other ……………………………………….. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

5907.0000.00 -Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like ………… kg 20

5908.0000.00 -Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated ………………………….………… kg 20

5909.0000.00 -Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials …………………………..…… kg 20

5910.0000.00 -Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other materials ……… kg 10

59.11 Textile products and articles, for technical uses, specified in Note 7 to this Chapter.

5911.1000.00 – 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) …………… kg 10

5911.2000.00 – Bolting cloth, whether or not made up ………… kg 10

– Textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement):

5911.3100.00 –Weighing less than 650 g/m2 ……………….. kg 10

5911.3200.00 –Weighing 650 g/m2 or more ………………… kg 10

5911.4000.00 – Straining cloth of a kind used in oil presses or the like, including that of human hair …………… kg 10

5911.9000.00 – Other ………………………………………….. kg 10

 

Chapter 60

Knitted or crocheted fabrics

Notes.

  1. – This Chapter does not cover :

(a)     Crochet lace of heading 58.04;

(b)     Labels, badges or similar articles, knitted or crocheted, of heading 58.07; or

(c)     Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 60.01.

  1. – This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.
  2. – 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.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

60.01 Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted.

6001.1000.00 -“Long pile” fabrics ……………….……… kg 20

-Looped pile fabrics :

6001.2100.00 — Of cotton ……………………………….. kg 20

6001.2200.00 — Of man-made fibres ……………………. kg 20

6001.2900.00 — Of other textile materials ……………….. kg 20

-Other :

6001.9100.00 — Of cotton ………………………………… kg 20

6001.9200.00 — Of man-made fibres …………………….. kg 20

6001.9900.00 — Of other textile materials ……………….. kg 20

60.02 Men’s or boy’s overcoats, carscoats, capes, cloaks, anoraks{including skijacket

6002.4000.00 -Containing by weight 5% or more of elastomeric yarn but not containing rubber thread …….. kg 20

6002.9000.00 -Other ……………………………………. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

60.03 Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 60.01 or 60.02.

6003.1000.00 -Of wool or fine animal hair ………………….. kg 20

6003.2000.00 -Of cotton …………………………..………….. kg 20

6003.3000.00 -Of synthetic fibres ……………………………… kg 20

6003.4000.00 -Of artificial fibres ……………………………… kg 20

6003.9000.00 -Other …………………………………………… kg 20

60.04 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 60.01.

6004.1000.00 -Containing by weight 5% or more of elastomeric yarn but not containing rubber thread ……… kg 20

6004.9000.00 -Other …………………………………………… kg 20

60.05 Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 60.01 to 60.04.

6005.1000.00 – Of wool or fine animal hair …………………… kg 20

-Of cotton:

6005.2100.00 –Unbleached or bleached …………………….. kg 20

6005.2200.00 — Dyed ……………………………………….. kg 20

6005.2300.00 — Of yarns of different colours …………….… kg 20

6005.2400.00 — Printed …………………………………….. kg 20

-Of synthetic fibres :

6005.3100.00 — Unbleached or bleached …………………… kg 20

6005.3200.00 — Dyed ………………………………………. kg 20

6005.3300.00 — Of yarns of different colours ……………… kg 20

6005.3400.00 — Printed ……………………………………. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

-Of artificial fibres :

6005.4100.00 — Unbleached or bleached ……………………. kg 20

6005.4200.00 — Dyed ……………………………………….. kg 20

6005.4300.00 — Of yarns of different colours ………………. kg 20

6005.4400.00 — Printed ……………………………………… kg 20

6005.9000.00 -Other ………………………………………… kg 20

60.06 Other knitted or crocheted fabrics.

6006.1000.00 -Of wool or fine animal hair …………………. kg 20

-Of cotton:

6006.2100.00 — Unbleached or bleached ……………………. kg 20

6006.2200.00 — Dyed …………………………………….…. kg 20

6006.2300.00 — Of yarns of different colours ……………….. kg 20

6006.2400.00 — Printed ……………………………………… kg 20

-Of synthetic fibres:

6006.3100.00 — Unbleached or bleached ……………………. kg 20

6006.3200.00 — Dyed ………………………………………. kg 20

6006.3300.00 — Of yarns of different colours ………………… kg 20

6006.3400.00 — Printed ……………………………………… kg 20

-Of artificial fibres :

6006.4100.00 –Unbleached or bleached …………………… kg 20

6006.4200.00 — Dyed ………………………………………. kg 20

6006.4300.00 — Of yarns of different colours ……………… kg 20

6006.4400.00 — Printed ……………………………………. kg 20

6006.9000.00 -Other ……………………………………….. kg 20

 

Chapter 61

Articles of apparel and clothing accessories, knitted or crocheted

Notes.

  1. – This Chapter applies only to made up knitted or crocheted articles.
  2. – This Chapter does not cover :

(a)     Goods of heading 62.12;

(b)     Worn clothing or other worn articles of heading 63.09; or

(c)     Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).

  1. – For the purposes of headings 61.03 and 61.04 :

(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 as 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 61.07, 61.08 or 61.09), composed of several pieces made up in identical fabric, put up for retail sale, and comprising :

– one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and

– one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.

All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term “ensemble” does not apply to track suits or ski suits, of heading 61.12.

  1. – Headings 61.05 and 61.06 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 centimentre in each direction counted on an area measuring at least 10 cm x 10 cm. Heading 61.05 does not cover sleeveless garments.
  2. – Heading 61.09 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.
  3. – For the purposes of heading 61.11 :

(a)     The expression “babies’ garments and clothing accessories” means articles for young children of a body height not exceeding 86cm; it also covers babies’ napkins;

(b)     Articles which are, prima facie, classifiable both in heading 61.11 and in other headings of this Chapter are to be classified in heading 61.11.

  1. – For the purposes of heading 61.12, “ski suits” means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of :

(a)     a “ski overall”, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or

(b)     a “ski ensemble”, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:

– one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fast (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.

  1. – Garments which are, prima facie, classifiable both in heading 61.13 and in other headings of this Chapter, excluding heading 61.11, are to be classified in heading 61.13.
  2. – 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.

  1. – Articles of this Chapter may be made of metal thread.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

61.01 Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including skijackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.03.

6101.1000.00 -Of wool or fine animal hair ………………… u 20

6101.2000.00 -Of cotton ……………………………………. u 20

6101.3000.00 -Of man-made fibres ………………………… u 20

6101.9000.00 -Of other textile materials …………………… u 20

61.02 Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including akijackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.04.

6102.1000.00 -Of wool or fine animal hair ……………….. u 20

6102.2000.00 -Of cotton ………………………………….. u 20

6102.3000.00 -Of man-made fibres ………………………. u 20

6102.9000.00 -Of other textile materials …………………. u 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

61.03 Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted.

-Suits :

6103.1100.00 — Of wool or fine animal hair ………………….. u 20

6103.1200.00 — Of synthetic fibres ……………………………. u 20

6103.1900.00 — Of other textile materials …………………….. u 20

-Ensembles :

6103.2100.00 — Of wool or fine animal hair .………………… u 20

6103.2200.00 — Of cotton ………………………………..….. u 20

6103.2300.00 — Of synthetic fibres …………………………. u 20

6103.2900.00 — Of other textile materials ………………….. u 20

-Jackets and blazers :

6103.3100.00 — Of wool or fine animal hair …………………. u 20

6103.3200.00 — Of cotton ……………………………………. u 20

6103.3300.00 –Of synthetic fibres …………………………. u 20

6103.3900.00 — Of other textile materials ………………….. u 20

-Trousers, bib and brace overalls, breeches and shorts:

6103.4100.00 — Of wool or fine animal hair .………………. u 20

6103.4200.00 — Of cotton …………………………………… u 20

6103.4300.00 — Of synthetic fibres ………………………….. u 20

6103.4900.00 — Of other textile materials ….………………… u 20

61.04 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:

6104.1100.00 — Of wool or fine animal hair …………………. u 20

6104.1200.00 — Of cotton ……………………………………. u 20

6104.1300.00 — Of synthetic fibres …………………………… u 20

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

6104.1900.00 — Of other textile materials ………………….…. u 20

-Ensembles :

6104.2100.00 — Of wool or fine animal hair .…………………. u 20

6104.2200.00 — Of cotton ……………………………………… u 20

6104.2300.00 — Of synthetic fibres ……………………………. u 20

6104.2900.00 — Of other textile materials ……………………… u 20

-Jackets and blazers:

6104.3100.00 — Of wool or fine animal hair …………..……… u 20

6104.3200.00 — Of cotton ………………………….…………. u 20

6104.3300.00 — Of synthetic fibres ……………………………. u 20

6104.3900.00 — Of other textile materials …………………… u 20

-Dresses:

6104.4100.00 — Of wool or fine animal hair …………………. u 20

6104.4200.00 — Of cotton …………………………………….. u 20

6104.4300.00 — Of synthetic fibres …………………….…… u 20

6104.4400.00 — Of artificial fibres ………………………….. u 20

6104.4900.00 — Of other textile materials ………………….. u 20

-Skirts and divided skirts:

6104.5100.00 — Of wool or fine animal hair .……………….. u 20

6104.5200.00 — Of cotton …………………………………… u 20

6104.5300.00 — Of synthetic fibres ………………….……… u 20

6104.5900.00 — Of other textile materials …………………… u 20

-Trousers, bib and brace overalls, breeches and

shorts:

6104.6100.00 — Of wool or fine animal hair ……………….. u 20

6104.6200.00 –Of cotton …………………………………. u 20

6104.6300.00 — Of synthetic fibres ………………………… u 20

6104.6900.00 — Of other textile materials …………………. u 20

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

61.05 Men’s or boys’ shirts, knitted or crocheted.

6105.1000.00 -Of cotton ……………………………………… u 20

6105.2000.00 -Of man-made fibres ………………………….. u 20

6105.9000.00 -Of other textile materials …………………….. u 20

61.06 Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted.

6106.1000.00 -Of cotton ……………………………………… u 20

6106.2000.00 -Of man-made fibres …………………………… u 20

6106.9000.00 -Of other textile materials …………………….. u 20

61.07 Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted.

-Underpants and briefs :

6107.1100.00 — Of cotton …………………………………… u 20

6107.1200.00 — Of man-made fibres …………………….…. u 20

6107.1900.00 — Of other textile materials …………………… u 20

-Nightshirts and pyjamas :

6107.2100.00 — Of cotton ……………………………………. u 20

6107.2200.00 — Of man-made fibres ……………………..… u 20

6107.2900.00 — Of other textile materials …………………… u 20

-Other :

6107.9100.00 — Of cotton ………………………………..….. u 20

6107.9200.00 — Of man-made fibres ……………………..…. u 20

6107.9900.00 — Of other textile materials ……………………. u 20

61.08 Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles, knitted or crocheted.

-Slips and petticoats:

6108.1100.00 — Of man-made fibres …………………………. u 20

6108.1900.00 — Of other textile materials …………………… u 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

-Briefs and panties:

6108.2100.00 — Of cotton …………………………………….. u 20

6108.2200.00 — Of man-made fibres ………………………….. u 20

6108.2900.00 — Of other textile materials …………………….. u 20

-Nightdresses and pyjamas :

6108.3100.00 — Of cotton …………………………………….. u 20

6108.3200.00 — Of man-made fibres …………………………. u 20

6108.3900.00 — Of other textile materials …………………… u 20

-Other :

6108.9100.00 — Of cotton …………………………………… u 20

6108.9200.00 — Of man-made fibres ………………………….. u 20

6108.9900.00 — Of other textile materials …………………….. u 20

61.09 T-Shirts, singlets and other vests, knitted or crocheted.

6109.1000.00 – Of cotton ………………………………………. u 20

6109.9000.00 – Of other textile materials ………………………. u 20

61.10 Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted.

-Of wool or fine animal hair:

6110.1100.00 –Of wool ………………………………………. u 20

6110.1200.00 — Of Kashmir (cashmere) goats ………………… u 20

6110.1900.00 — Other …………………………………………. u 20

6110.2000.00 -Of cotton ………………………………………. u 20

6110.3000.00 -Of man-made fibres ………………………….. u 20

6110.9000.00 -Of other textile materials …………………..… u 20

61.11 Babies’ garments and clothing accessories, knitted or crocheted.

6111.1000.00 -Of wool or fine animal hair ………………….. u 20

6111.2000.00 -Of cotton ……………………………………… u 20

6111.3000.00 -Of synthetic fibres ……………………………. u 20

6111.9000.00 -Of other textile materials …………………….. u 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

61.12 Track suits, ski suits and swimwear, knitted or crocheted.

-Track suits:

6112.1100.00 — Of cotton …………………………………… u 20

6112.1200.00 — Of synthetic fibres …………………………. u 20

6112.1900.00 — Of other textile materials ………………….. u 20

6112.2000.00 -Ski suits ……………………………………. u 20

– Men’s or boys’ swimwear :

6112.3100.00 — Of synthetic fibres …………………………. u 20

6112.3900.00 — Of other textile materials …………………… u 20

-Women’s or girls’ swimwear:

6112.4100.00 — Of synthetic fibres …………………………. u 20

6112.4900.00 — Of other textile materials ………………….. u 20

6113.0000.00 -Garments, made up of knitted or crocheted

fabrics of heading 59.03, 59.06 or 59.07 ……… u 20

61.14 Other garments, knitted or crocheted.

6114.1000.00 -Of wool or fine animal hair ………………… u 20

6114.2000.00 -Of cotton …………………………………… u 20

6114.3000.00 -Of man-made fibres ………………………… u 20

6114.9000.00 -Of other textile materials …………………… u 20

61.15 Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted.

-Panty hose and tights :

6115.1100.00 — Of synthetic fibres, measuring per single yarn

less than 67 decitex ……………..……………. u 20

6115.1200.00 — Of synthetic fibres, measuring per single yarn

67 decitex or more …………….………………. u 20

6115.1900.00 — Of other textile materials …………………… u 20

6115.2000.00 – Women’s full-length or knee-length hosiery, measuring per single yarn less than 67 decitex….. u 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

-Other:

6115.9100.00 — Of wool or fine animal hair ………………… u 20

6115.9200.00 — Of cotton …………………………………… u 20

6115.9300.00 — Of synthetic fibres ………………………… u 20

6115.9900.00 — Of other textile materials …………………. u 20

61.16 Gloves, mittens and mitts, knitted or crocheted.

-Impregnated, coated or covered with plastics or rubber:

6116.1000.11 — Industrial Gloves …………………………. u 20

6116.1000.19 — Other …………………………………….. u 20

-Other:

— Of wool or fine animal hair:

6116.9100.92 —Industrial Gloves ………………………… u 20

6116.9100.93 —Other ……………………………………. u 20

— Of cotton:

6116.9200.94 —Industrial Gloves ………………………… u 20

6116.9200.95 —Other …………………………………….. u 20

— Of synthetic fibres:

6116.9300.96 — Industrial Gloves …………………………. u 20

6116.9300.97 —Other …………………………………….. u 20

— Of other textile materials:

6116.9900.98 —Industrial Gloves ………………………… u 20

6116.9900.99 —Other …………………………………….. u 20

61.17 Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories.

6117.1000.00 -Shawls, scarves, mufflers, mantillas, veils and

the like ……………………………………….. u 20

6117.2000.00 – Ties, bow ties and cravats …………………… u 20

6117.8000.00 -Other accessories …………………………… u 20

6117.9000.00 -Parts ……………………….…….…………. kg 20

 

Chapter 62

Articles of apparel and clothing accessories, not knitted or crocheted

Notes.

  1. – This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading 62.12).
  2. – This Chapter does not cover:

(a)     Worn clothing or other worn articles of heading 63.09; or

(b)     Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).

  1. – For the purposes of headings 62.03 and 62.04:

(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 fabrics 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 skirts 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 62.07 or 62.08) composed of several pieces made up in identical fabric, put up for retail sale, and comprising:

– one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and

– one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.

All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term “ensemble” does not apply to track suits or ski suits, of heading 62.11.

  1. – For the purposes of heading 62.09:

(a)     The expression “babies’ garments and clothing accessories” means articles for young children of a body height not exceeding 86 cm; it also covers babies’ napkins;

(b)     Articles which are, prima facie, classifiable both in heading 62.09 and in other headings of this Chapter are to be classified in heading 62.09.

  1. – Garments which are, prima facie, classifiable both in heading 62.10 and in other headings of this Chapter, excluding heading 62.09, are to be classified in heading 62.10.
  2. – For the purposes of heading 62.11, “ski suits” means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:

(a)     A “ski overall”, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or

(b)     a “ski ensemble”, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:

– one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and

– one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall.

The “ski ensemble” may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.

All the components of a “ski ensemble” must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.

  1. – Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60cm, are to be classified as handkerchiefs (heading 62.13). Handkerchiefs of which any side exceeds 60 cm are to be classified in heading 62.14.
  2. – 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.

  1. – Articles of this Chapter may be made of metal thread.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

62.01 Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including skijackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.03.

-Overcoats, raincoats, car-coats, capes, cloaks and similar articles :

6201.1100.00 — Of wool or fine animal hair ………………… u 20

6201.1200.00 — Of cotton …………………………………… u 20

6201.1300.00 — Of man-made fibres ……………………….. u 20

6201.1900.00 — Of other textile materials ………………….. u 20

-Other :

6201.9100.00 — Of wool or fine animal hair ……………….. u 20

6201.9200.00 — Of cotton …………………………………… u 20

6201.9300.00 — Of man-made fibres ……………………….. u 20

6201.9900.00 — Of other textile materials …………………. u 20

62.02 Women’s or girls’ overcoats, car coats, capes, cloaks, anorak (including skijackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.04.

– Overcoats, raincoats, car-coats, capes, cloaks and similar articles:

6202.1100.00 — Of wool or fine animal hair ……………….. u 20

6202.1200.00 — Of cotton ………………………………….. u 20

6202.1300.00 — Of man-made fibres ……………………… u 20

6202.1900.00 –Of other textile materials …………………. u 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

-Other :

6202.9100.00 — Of wool or fine animal hair ………………… u 20

6202.9200.00 — Of cotton …………………………………… u 20

6202.9300.00 — Of man-made fibres ……………………….. u 20

6202.9900.00 — Of other textile materials ………………….. u 20

62.03 Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear).

-Suits :

6203.1100.00 — Of wool or fine animal hair ………………… u 20

6203.1200.00 — Of synthetic fibres …………………………. u 20

6203.1900.00 — Of other textile materials …………………… u 20

-Ensembles :

6203.2100.00 — Of wool or fine animal hair ………………… u 20

6203.2200.00 — Of cotton …………………………………… u 20

6203.2300.00 — Of synthetic fibres …………………………. u 20

6203.2900.00 — Of other textile materials ………………….. u 20

-Jackets and blazers :

6203.3100.00 — Of wool or fine animal hair ……………….. u 20

6203.3200.00 — Of cotton ………………………………….. u 20

6203.3300.00 — Of synthetic fibres ………………………… u 20

6203.3900.00 — Of other textile materials …………………. u 20

-Trousers, bib and brace overalls, breeches and shorts:

6203.4100.00 — Of wool or fine animal hair ………………. u 20

6203.4200.00 — Of cotton ………………………………….. u 20

6203.4300.00 — Of synthetic fibres ………………………… u 20

6203.4900.00 — Of other textile materials …………………. u 20

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

62.04 Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear).

-Suits :

6204.1100.00 — Of wool or fine animal hair ………………… u 20

6204.1200.00 — Of cotton ………………………………….… u 20

6204.1300.00 — Of synthetic fibres …………………………. u 20

6204.1900.00 — Of other textile materials ………………….. u 20

-Ensembles:

6204.2100.00 — Of wool or fine animal hair …………….….. u 20

6204.2200.00 — Of cotton ……………………………………. u 20

6204.2300.00 — Of synthetic fibres ………………………….. u 20

6204.2900.00 — Of other textile materials …………………… u 20

-Jackets and blazers :

6204.3100.00 — Of wool or fine animal hair ……………….. u 20

6204.3200.00 — Of cotton ………………………………….. u 20

6204.3300.00 — Of synthetic fibres …………………………. u 20

6204.3900.00 — Of other textile materials ………………….. u 20

-Dresses :

6204.4100.00 — Of wool or fine animal hair ……………….. u 20

6204.4200.00 — Of cotton …………………………………. u 20

6204.4300.00 — Of synthetic fibres ………………………… u 20

6204.4400.00 — Of artificial fibres ………………………… u 20

6204.4900.00 — Of other textile materials …………………. u 20

-Skirts and divided skirts :

6204.5100.00 — Of wool or fine animal hair ………………. u 20

6204.5200.00 — Of cotton …………………………………. u 20

6204.5300.00 — Of synthetic fibres ………………………. u 20

6204.5900.00 — Of other textile materials ……………….. u 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

-Trousers, bib and brace overalls, breeches and shorts:

6204.6100.00 –Of wool or fine animal hair ………………. u 20

6204.6200.00 — Of cotton …………………………………. u 20

6204.6300.00 — Of synthetic fibres ……………………….. u 20

6204.6900.00 — Of other textile materials …………………. u 20

62.05 Men’s or boys’ shirts.

6205.1000.00 -Of wool or fine animal hair ………………… u 20

6205.2000.00 -Of cotton ……………………………………. u 20

6205.3000.00 -Of man-made fibres ………………………… u 20

6205.9000.00 -Of other textile materials ……………..……. u 20

62.06 Women’s or girls’ blouses, shirts and shirt-blouses.

6206.1000.00 -Of silk or silk waste ………………..……… u 20

6206.2000.00 -Of wool or fine animal hair ……….……… u 20

6206.3000.00 -Of cotton ………….………………………. u 20

6206.4000.00 -Of man-made fibres ……..…………….…. u 20

6206.9000.00 -Of other textile materials ………….………. u 20

62.07 Men’s or boys’ singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles.

– Underpants and briefs :

6207.1100.00 — Of cotton …………………………………. u 20

6207.1900.00 — Of other textile materials …………….….. u 20

– Nightshirts and pyjamas :

6207.2100.00 –Of cotton ………………………………… u 20

6207.2200.00 — Of man-made fibres ……………………… u 20

6207.2900.00 –Of other textile materials ………. u 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

-Other :

6207.9100.00 –Of cotton ………………………………… u 20

6207.9200.00 –Of man-made fibres ……………………… u 20

6207.9900.00 — Of other textile materials ………………… u 20

62.08 Women’s or girls’ singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles.

-Slips and petticoats :

6208.1100.00 — Of man-made fibres ……………………….. u 20

6208.1900.00 — Of other textile materials ………………….. u 20

-Nightdresses and pyjamas:

6208.2100.00 — Of cotton ………………………………….. u 20

6208.2200.00 — Of man-made fibres ………………………. u 20

6208.2900.00 — Of other textile materials ………………….. u 20

-Other :

6208.9100.00 — Of cotton ………………………………….. u 20

6208.9200.00 — Of man-made fibres ………………………. kg 20

6208.9900.00 — Of other textile materials …………………. kg 20

62.09 Babies’ garments and clothing accessories.

6209.1000.00 -Of wool or fine animal hair ….…………… kg 20

6209.2000.00 -Of cotton …………………………………. kg 20

6209.3000.00 -Of synthetic fibres ………………………… kg 20

6209.9000.00 -Of other textile materials …………………. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

62.10 Garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07.

6210.1000.00 -Of fabrics of heading 56.02 or 56.03 ……… kg 20

6210.2000.00 -Other garments, of the type described in subheadings 6201.11 to 6201.19 ……………… u 20

6210.3000.00 -Other garments, of the type described in subheadings 6202.11 to 6202.19 ……………… u 20

6210.4000.00 -Other men’s or boys’ garments .……………. kg 20

6210.5000.00 -Other women’s or girls’ garments …………. kg 20

62.11 Track suits, ski suits and swimwear; other garments.

-Swimwear :

6211.1100.00 –Men’s or boys’ ……………………………. u 20

6211.1200.00 –Women’s or girls’ …………………………. u 20

6211.2000.00 -Ski suits …………………………………….. u 20

– Other garments, men’s or boys’:

6211.3100.00 — Of wool or fine animal hair ……………….. kg 20

6211.3200.00 — Of cotton ………………………………….. kg 20

6211.3300.00 — Of man-made fibres ………………………. kg 20

6211.3900.00 — Of other textile materials …………………. kg 20

– Other garments, women’s or girls’:

6211.4100.00 — Of wool or fine animal hair ………………. kg 20

6211.4200.00 — Of cotton ………………………………….. kg 20

6211.4300.00 — Of man-made fibres ………………………. kg 20

6211.4900.00 — Of other textile materials …………………. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

62.12 Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted.

6212.1000.00 -Brassieres ……………………….………. kg 20

6212.2000.00 – Girdles and panty-girdles ……………… kg 20

6212.3000.00 -Corselettes ……………….…………….. kg 20

6212.9000.00 -Other ……………………….………….. kg 20

62.13 Handkerchiefs.

6213.1000.00 -Of silk or silk waste …………………….. kg 20

6213.2000.00 -Of cotton ………………….…………….. kg 20

6213.9000.00 – Of other textile materials…………………. kg 20

62.14 Shawls, scarves, mufflers, mantillas, veils and the like.

6214.1000.00 -Of silk or silk waste ………………..…….. u 20

6214.2000.00 -Of wool or fine animal hair ……………… u 20

6214.3000.00 – Of synthetic fibres ………………………… u 20

6214.4000.00 -Of artificial fibres ……………………….. u 20

6214.9000.00 – Of other textile materials …………………. u 20

62.15 Ties, bow ties and cravats.

6215.1000.00 -Of silk or silk waste ……………………… kg 20

6215.2000.00 -Of man-made fibres ……………….……. kg 20

6215.9000.00 -Of other textile materials ……………….. kg 20

6216.0000.00 -Gloves, mittens and mitts. …………….. kg 20

62.17 Other made up clothing accessories; parts of garments or of clothings accessories, other than those of heading 62.12.

6217.1000.00 – Accessories …………………………….. kg 20

6217.9000.00 -Parts ……………………………………… kg 20

 

Chapter 63

Other made up textile articles; sets; worn clothing and worn textile articles; rags

Notes.

  1. Sub-Chapter 1 applies only to made up articles, of any textile fabric.
  2. Sub-Chapter 1 does not cover:

(a)     Goods of Chapters 56 to 62; or

(b)     Worn clothing or other worn articles of heading 63.09.

  1. Heading 63.09 applies only to the following goods:

(a)     Articles of textile materials:

(i)      Clothing and clothing accessories, and parts thereof;

(ii)     Blankets and traveling rugs;

(iii)    Bed linen, table linen, toilet linen and kitchen linen;

(iv)    Furnishing articles, other than carpets of headings 57.01 to 57.05 and tapestries of heading 58.05;

(b) Footwear and headgear of any material other than asbestos.

In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements:

(i)      they must show signs of appreciable wear, and

(ii)     they must be presented in bulk or in bales, sacks or similar packing.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

  1. – OTHER MADE UP TEXTILE ARTICLE

63.01 Blankets and travelling rugs.

6301.1000.00 -Electric blankets …………………………….. kg 20

6301.2000.00 – Blankets (other than electric blankets) and traveling rugs, of wool or of fine animal hair.…. kg 20

6301.3000.00 -Blankets (other than electric blankets) and traveling rugs, of cotton ……………………… kg 20

6301.4000.00 -Blankets (other than electric blankets) and traveling rugs, of synthetic fibres …………….. kg 20

6301.9000.00 -Other blankets and traveling rugs ………….. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

63.02 Bed linen, table linen, toilet linen and kitchen linen.

6302.1000.00 -Bed linen, knitted or crocheted ….………… kg 20

– Other bed linen, printed:

6302.2100.00 — Of cotton ………………………….……….. kg 20

6302.2200.00 — Of man-made fibres ……………….……… kg 20

6302.2900.00 — Of other textile materials …………..……… kg 20

-Other bed linen :

6302.3100.00 — Of cotton ………………………………….. kg 20

6302.3200.00 — Of man-made fibres ……………………….. kg 20

6302.3900.00 — Of other textile materials …………….……. kg 20

6302.4000.00 -Table linen, knitted or crocheted …….…….. kg 20

-Other table linen:

6302.5100.00 — Of cotton ……………………………….….. kg 20

6302.5200.00 –Of flax ………………………………..……. kg 20

6302.5300.00 — Of man-made fibres ………………….……. kg 20

6302.5900.00 — Of other textile materials …………………. kg 20

6302.6000.00 -Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton……………… kg 20

-Other:

6302.9100.00 — Of cotton ……………………..…………….. kg 20

6302.9200.00 –Of flax ……………………….…………….. kg 20

6302.9300.00 — Of man-made fibres ………………………… kg 20

6302.9900.00 — Of other textile materials ………….……… kg 20

63.03 Curtains (including drapes) and interior blinds; curtain or bed valances.

-Knitted or crocheted:

6303.1100.00 — Of cotton ………………………….……….. kg 20

6303.1200.00 — Of synthetic fibres …………………………. kg 20

6303.1900.00 –Of other textile materials ………………….. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

-Other :

6303.9100.00 — Of cotton …………………………………… kg 20

6303.9200.00 — Of synthetic fibres ………………………….. kg 20

6303.9900.00 — Of other textile materials …………………… kg 20

63.04 Other furnishing articles, excluding those of heading 94.04.

-Bedspreads:

6304.1100.00 — Knitted or crocheted …………………..…… kg 20

6304.1900.00 — Other …………………………………….…. kg 20

-Other:

— Knited or crocheted:

6304.9100.92 —Mosquito Nets ………………………….… kg 20

6304.9100.93 —Other ……………………………………… kg 20

–Not knitted or crocheted, of Cotton:

6304.9200.94 — Mosquito Nets …………………………….. kg 20

6304.9200.95 —Other …………………………………..….. kg 20

–Not knitted or crocheted, of synthetic fibres:

6304.9300.96 —Mosquito Nets ……………………………… kg 20

6304.9300.97 — Other ……………………………….…….. kg 20

–Not knitted or crocheted, of other textile materials:

6304.9900.98 —Mosquito Nets ……………………………… kg 20

6304.9900.99 — Other ……………………………………….. kg 20

63.05 Sacks and bags, of a kind used for the packing of goods.

6305.1000.00 -Of jute or of other textile bast fibres of heading 53.03 …………………………………………. kg 20

6305.2000.00 -Of cotton …………………………….……… kg 20

-Of man-made textile materials:

6305.3200.00 — Flexible intermediate bulk containers ………. kg 20

6305.3300.00 — Other, of polyethylene or polypropylene strip or

the like …………………………………………. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

6305.3900.00 — Other ………………………………………. kg 20

6305.9000.00 -Of other textile materials ………………….. kg 20

63.06 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.

-Tarpaulins, awnings and sunblinds:

6306.1100.00 — Of cotton ………………………………… kg 20

6306.1200.00 — Of synthetic fibres ………………………. kg 20

6306.1900.00 — Of other textile materials ……………….. kg 20

-Tents:

6306.2100.00 — Of cotton ………………………………. kg 20

6306.2200.00 — Of synthetic fibres ……………………… kg 20

6306.2900.00 — Of other textile materials ……………… kg 20

-Sails:

6306.3100.00 — Of synthetic fibres ………………….….. kg 20

6306.3900.00 — Of other textile materials ………….…… kg 20

-Pneumatic mattresses:

6306.4100.00 — Of cotton ……………………………..… kg 20

6306.4900.00 — Of other textile materials ………………. kg 20

-Other:

6306.9100.00 — Of cotton ………………………………. kg 20

6306.9900.00 — Of other textile materials ……………… kg 20

63.07 Other made up articles, including dress patterns.

6307.1000.00 -Floor-cloths, dish-cloths, dusters and similar cleaning cloths ………………………..….. kg 20

6307.2000.00 -Life-jackets and life-belts ………….….. kg 5

6307.9000.00 -Other ……………………………….….. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

  1. – SETS

6308.000.00 -Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale ………………….…… kg 20

III. – WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS

6309.0000.00 -Worn clothing and other worn articles…… kg 20

63.10 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials.

-Sorted:

6310.1000.11 — Mutilated Rags ……………………….……… kg 20

6310.1000.19 — Other ………………………………………. kg 20

-Other:

6310.9000.91 — Mutilated Rags …………………………….. kg 20

6310.9000.99 — Other ……………………….……………… kg 20

 

Section XII

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

 

Chapter 64

Footwear, gaiters and the like; parts of such articles

Notes.

  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 materials, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);

(c)     Worn footwear of heading 63.09;

(d)     Articles of asbestos (heading 68.12);

(e)     Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 90.21); or

(f)      Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).

  1. – For the purposes of heading 64.06, 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 96.06.
  2. – 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 41.07 and 41.12 to 41.14.

  1. – Subject to Note 3 to this Chapter:

(a)     the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;

(b)     The constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.

Subheading Note.

  1. – For the purposes of subheading 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

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

64.01 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes.

-Footwear incorporating a protective metal toe-cap:

6401.1000.11 — Safety footwear of a kind used in oil industry… u 20

6401.1000.12 — CKD …………………………………………. u 10

6401.1000.19 — Other, including fully built …………………… u 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

-Other:

— Covering the knee:

6401.9100.91 — Safety footwear of a kind used in oil industry … u 20

6401.9100.92 —CKD …………………………………………. u 10

6401.9100.93 — Other, including fully built …………………… u 20

— Covering the ankle but not covering the knee:

6401.9200.94 — Safety footwear of a kind used in oil industry … u 20

6401.9200.95 —CKD …………………………………………. u 10

6401.9200.96 — Other, including fully built …………………… u 20

— Other:

6401.9900.96 — Safety footwear of a kind used in oil industry … u 20

6401.9900.97 —CKD …………………………………………. u 10

6401.9900.99 — Other, including fully built …………………… u 20

64.02 Other footwear with outer soles and uppers of rubber or plastics.

-Sports footwear:

— Ski-boots, cross-country ski footwear and snowboard boots:

6402.1200.13 —CKD …………………………………………. u 10

6402.1200.14 — Other, including fully built …………………… u 20

–Other:

6402.1900.15 —CKD …………………………………………. u 10

6402.1900.19 — Other, including fully built …………………… u 20

— Footwear with upper straps or thongs assembled to the sole by means of

plugs:

6402.2000.21 —CKD …………………………………………. u 10

6402.2000.29 — Other, including fully built …………………… u 20

-Other footwear, incorporating a protective metal toe-cap:

6402.3000.31 — Safety footwear of a kind used in oil industry…. u 20

6402.3000.32 — CKD …………………………………………. u 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

6402.3000.39 — Other, including fully built …………………… u 20

– Other Footwear:

— Covering the ankle:

6402.9100.92 — Safety footwear of a kind used in oil industry… u 20

6402.9100.93 — CKD…………………………………………… u 10

6402.9100.94 — Other, including fully built……………….…… u 20

–Other:

6402.9900.95 — Safety footwear of a kind used in oil industry u 20

6402.9900.96 — CKD…………………………………….…….. u 10

6402.9900.99 — Other, including fully built…………………… u 20

64.03 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.

-Sports footwear:

— Ski-boots, cross-country ski footwear and snowboard boots:

6403.1200.13 — CKD………………………………………….. u 10

6403.1200.14 — Other, including fully built…………………… u 20

— Other:

6403.1900.15 — CKD……………………………………….… u 10

6403.1900.19 — Other, including fully built……………..…… u 20

– Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe:

6403.2000.21 — CKD………………………………..………… u 10

6403.2000.29 — Other, including fully built…………………… u 20

-Footwear made on a base or platform of wood, not having an inner sole or a

protective metal toe-cap:

6403.3000.31 — CKD………………………………….……… u 10

6403.3000.39 — Other, including fully built…………..……… u 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

-Other footwear, incorporating a protective metal toe-cap:

6403.4000.41 — Safety footwear of a kind used in oil company .. u 20

6403.4000.42 — CKD……………………………..…..……… u 10

6403.4000.49 — Other, including fully built………….……… u 20

– Other footwear with outer soles of leather:

— Covering the ankle:

6403.5100.52 — Safety footwear of a kind used in oil industry… u 20

6403.5100.53 — CKD………………………………………… u 10

6403.5100.54 — Other, including fully built………………… u 20

–Other:

6403.5900.55 — Safety footwear of a kind used in oil industry…. u 20

6403.5900.56 — CKD…………………………………..…… u 10

6403.5900.59 — Other, including fully built………………… u 20

– Other footwear:

— Covering the ankle:

6403.9100.92 — Safety footwear of a kind used in oil industry… u 20

6403.9100.93 — CKD…………………………..…………… u 10

6403.9100.94 — Other, including fully built………………… u 20

— Other:

6403.9900.95 — Safety footwear of a kind used in oil industry… u 20

6403.9900.96 — CKD…………………………………………… u 10

6403.9900.99 — Other, including fully built…………………… u 20

64.04 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.

-Footwear with outer soles of rubber or plastics:

— Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes

and the like:

6404.1100.12 — CKD…………………………………………… u 10

6404.1100.13 — Other, including fully built…………….……… u 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

–Other:

6404.1900.14 — CKD………………………………………..… u 10

6404.1900.19 — Other, including fully built…………………… u 20

-Footwear with outer soles of leather or composition leather:

6404.2000.21 — Safety footwear of a kind used in oil industry … u 20

6404.2000.22 — CKD………………………………………….… u 10

6404.2000.29 — Other, including fully built…………………..… u 20

64.05 Other footwear.

– With uppers of leather or composition leather:

6405.1000.11 — Safety footwear of a kind used in oil industry…. u 20

6405.1000.12 — CKD………………………………….………… u 10

6405.1000.19 — Other, including fully built……………….…… u 20

– With uppers of textile materials:

6405.2000.21 — Safety footwear of a kind used in oil industry… u 20

6405.2000.22 — CKD……………………….………………….. u 10

6405.2000.29 — Other, including fully built……….…………… u 20

-Other:

6405.9000.91 — Safety footwear of a kind used in oil industry…. u 20

6405.9000.92 — CKD…………………………………..……….. u 10

6405.9000.99 — Other, including fully built…………….……… u 20

64.06 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in- soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.

6406.1000.00 -Uppers and parts thereof, other than stiffeners … kg 10

6406.2000.00 -Outer soles and heels, of rubber or plastics …… kg 10

– Other:

6406.9100.00 –Of wood ……………………………………… kg 10

6406.9900.00 — Of other materials ……………………………… kg 10

 

Chapter 65

Headgear and parts thereof

Notes.

  1. – This Chapter does not cover:

(a)     Worn headgear of heading 63.09;

(b)     Asbestos headgear (heading 68.12); or

(c)     Dolls’ hats, other toy hats or carnival articles of Chapter 95.

  1. – Heading 65.02 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

6501.0000.00 – Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt …………………….……… kg 10

6502.0000.00 – Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed… kg 10

6503.0000.00 -Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading

65.01, whether or not lined or trimmed ……… u 20

6504.0000.00 -Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed ………………………… kg 20

65.05 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed.

6505.1000.00 -Hair-nets ……………………………………… kg 20

6505.9000.00 -Other ………………………………………….. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

65.06 Other headgear, whether or not lined or trimmed.

6506.1000.00 -Safety headgear …………………………..…. u 10

-Other:

6506.9100.00 –Of rubber or of plastics ………………….…. u 20

6506.9200.00 — Of furskin ……………………………….…… u 20

6506.9900.00 — Of other materials ………………….……….. u 20

6507.0000.00 – Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear.. ….. kg 10

 

Chapter 66

Umbrellas, sun umbrellas, walking-sticks, seat-stick, whips, riding-crops and parts thereof

Notes.

  1. – This Chapter does not cover:

(a)     Measure walking-sticks or the like (heading 90.17);

(b)     Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or

(c)     Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).

  1. – Heading 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading 66.01 or 66.02 are to ben classified separately and are not to be treated as forming part of those articles.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

66.01 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas).

6601.1000.00 -Garden or similar umbrellas ………..………… u 20

-Other:

6601.9100.00 — Having a telescopic shaft …………………….. u 20

6601.9900.00 –Other …………………………………..……. u 20

6602.0000.00 -Walking-sticks, seat-sticks, whips, riding-crops and the like …………………..….. u 20

66.03 Parts, trimmings and accessories of articles of heading 66.01 or 66.02.

6603.1000.00 -Handles and knobs ………………….………… u 10

6603.2000.00 -Umbrella frames, including frames mounted on

shafts (sticks) …………………………………… u 10

6603.9000.00 -Other …………………………………………. u 10

 

Chapter 67

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

Notes.

  1. – This Chapter does not cover:

(a)     Straining cloth of human hair (heading 59.11);

(b)     Floral motifs of lace, of embroidery or other textile fabric (Section XI);

(c)     Footwear (Chapter 64);

(d)     Headgear or hair-nets (Chapter 65);

(e)     Toys, sports requisites or carnival articles (Chapter 95); or

(f)      Feather dusters, powder-puffs or hair sieves (Chapter 96).

  1. – Heading 67.01 does not cover:

(a)     Articles in which feathers or down constitute only filling or padding (for example, bedding of heading 94.04);

(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 67.02.

  1. – Heading 67.02 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.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

6701.0000.00 -Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 05.05 and worked quills and scapes) … kg 20

Artificial flowers, foliage and fruit and parts

67.02 thereof; articles made of artificial flowers, foliage or fruit.

6702.1000.00 -Of plastics …………………………………….. kg 20

6702.9000.00 -Of other materials ……………………………. kg 20

6703.0000.00 – Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like …………………..…… kg 20

67.04 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included.

-Of synthetic textile materials:

6704.1100.00 — Complete wigs …………………………..…. kg 20

6704.1900.00 — Other ……………………………………..… kg 20

6704.2000.00 -Of human hair ………………………….…… kg 20

6704.9000.00 -Of other materials ………………………..… kg 20

 

Section XIII

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

 

Chapter 68

Articles of stone, plaster, cement, asbestos, mica or similar materials

Notes.

  1. – This Chapter does not cover:

(a)     Goods of Chapter 25;

(b)     Coated impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for example, paper 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 84.42;

(g)     Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;

(h)     Dental burrs (heading 90.18);

(i)      Articles of Chapter 91 (for example, clocks and clock cases);

(j)      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);

(m)    Articles of heading 96.02, if made of materials specified in Note 2 (b) to Chapter 96, or of heading 96.06 (for example, buttons), 96.09 (for example, slate pencils), or 96.10 (for example, drawing slates); or

(n)     Articles of Chapter 97 (for example, works of art).

  1. – In heading 68.02 the expression “worked monumental or building stone” applies not only to the varieties of stone referred to in heading 25.15 or 25.16 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

6801.0000.00 -Setts, curbstones and flagstones, of natural stone (except slate) ………………………….. kg 10

68.02 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slates).

6802.1000.00 -Tiles, cubes and similar articles, whether or not rectangular (including square), the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder ………………………………………… kg 20

-Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface:

6802.2100.00 — Marble, travertine and alabaster ………….…. kg 20

6802.2200.00 — Other calcareous stone ………………………. kg 20

6802.2300.00 — Granite …………………………………….… kg 20

6802.2900.00 — Other stone ………………………….………. kg 20

-Other:

6802.9100.00 — Marble, travertine and alabaster …………….. kg 20

6802.9200.00 — Other calcareous stone ……………………..… kg 20

6802.9300.00 — Granite ……………………………………….. kg 20

6802.9900.00 — Other stone ………………………….………. kg 20

6803.0000.00 – Worked slate and articles of slate or of

agglomerated slate …………………………….. kg 20

68.04 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials.

6804.1000.00 -Millstones and grindstones for milling, grinding or pulping ………………………………..……… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

-Other millstones, grindstones, grinding wheels and the like:

6804.2100.00 — Of agglomerated synthetic or natural diamond… kg 10

6804.2200.00 –Of other agglomerated abrasives or of ceramics ….. kg 10

6804.2300.00 –Of natural stone ……………………………… kg 10

6804.3000.00 -Hand sharpening or polishing stones …………. kg 10

68.05 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up.

6805.1000.00 -On a base of woven textile fabric only ………. kg 10

6805.2000.00 – On a base of paper or paperboard only ………. kg 10

6805.3000.00 -On a base of other materials ………………….. kg 10

68.06 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 68.11 or 68.12 or of Chapter 69.

6806.1000.00 -Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or

rolls ……………………………………………. kg 10

6806.2000.00 -Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof) ………………. kg 10

6806.9000.00 – Other …………………………………………. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

68.07 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch).

6807.1000.00 -In rolls ………………………………..……… kg 10

6807.9000.00 – Other ………………………………………… kg 20

6808.0000.00 -Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders ………….. kg 20 68.09 Articles of plaster or of compositions based on plaster.

-Boards, sheets, panels, tiles and similar articles, not ornamented:

6809.1100.00 –Faced or reinforced with paper or paperboard only ……………………………………………. kg 20

6809.1900.00 — Other ………………………………………. kg 20

6809.9000.00 -Other articles ……………..………….…….. kg 20

68.10 Articles of cement; of concrete or of artificial stone, whether or not reinforced.

-Tiles, flagstones, bricks and similar articles:

6810.1100.00 — Building blocks and bricks ……………….. kg 20

6810.1900.00 — Other ……………..……………………….. kg 20

-Other articles:

6810.9100.00 — Prefabricated structural components for building or civil engineering ……..…….……. kg 20

6810.9900.00 –Other …………………………….………… kg 20

68.11 Articles of asbestos-cement, of cellulose fibre-cement or the like.

6811.1000.00 – Corrugated sheets ………………………..…… kg 20

6811.2000.00 – Other sheets, panels, tiles and similar articles…. kg 20

6811.3000.00 -Tubes, pipes and tubes or pipe fittings…….….. kg 20

6811.9000.00 -Other articles …………………………………. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

68.12 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 68.11 or 68.13.

6812.5000.00 -Clothing, clothing accessories, footwear and headgear ………………………………………… kg 20

6812.6000.00 -Paper, millboard and felt …………………….. kg 20

6812.7000.00 -Compressed asbestos fibre jointing, in sheets or rolls …………………………………………….. kg 20

6812.9000.00 – Other ………………………………………….. kg 20

68.13 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials.

6813.1000.00 -Brake linings and pads ……………………….. kg 10

6813.9000.00 – Other ……………………………………..….. kg 10

68.14 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials.

6814.1000.00 -Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support … kg 20

6814.9000.00 -Other ……………………………….………… kg 20

68.15 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included.

6815.1000.00 -Non-electrical articles of graphite or other carbon ……………………………………..…… kg 20

6815.2000.00 -Articles of peat ………………………..……… kg 20

-Other articles:

6815.9100.00 — Containing magnesite, dolomite or chromite…… kg 20

6815.9900.00 — Other ……………………………….…………. kg 20

 

Chapter 69

Ceramic Products

Notes.

  1. – This Chapter applies only to ceramic products which have been fired after shaping.

Headings 69.04 to 69.14 apply only to such products other than those classifiable in headings 69.01 to 69.03.

  1. – This Chapter does not cover:

(a)     Products of heading 28.44;

(b)     Articles of heading 68.04;

(c)     Articles of Chapter 71 (for example, imitation jewellery);

(d)     Cermets of heading 81.13;

(e)     Articles of Chapter 82;

(f)      Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;

(g)     Artificial teeth (heading 90.21);

(h)     Articles of Chapter 91 (for example, clocks and clock cases);

(i)      Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

(j)      Articles of Chapter 95 (for example, toys, games and sports requisites);

(k)     Articles of heading 96.06 (for example, buttons) or of heading 96.14 (for example, smoking pipes); or

(l)      Articles of Chapter 97 (for example, works of art).

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

  1. – GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS

6901.0000.00 -Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths. ……………………………… kg 20

69.02 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

6902.1000.00 -Containing by weight, singly or together, more than 50% of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3 …….. kg 20

6902.2000.00 -Containing by weight more than 50% of alumina (Al2O3), of silica (SiO2) or of a mixture or compound of these products ……. kg 20

6902.9000.00 -Other ………………………………..………………………… kg20

69.03 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths.

6903.1000.00 -Containing by weight more than 50% of graphite or other carbon or of a mixture of these products…………………….….. kg 20

6903.2000.00 -Containing by weight more than 50% of alumina (Al2O3), or of a mixture or compound of alumina and of silica (SiO2) …………. kg 20

6903.9000.00 – Other …………………………………….……………………. kg20

 

  1. -OTHER CERAMIC PRODUCTS

69.04 Ceramic building bricks, flooring blocks, support or filler tiles and the like.

6904.1000.00 – Building Bricks ……………………………………………….. kg20

6904.9000.00 – Other ………………………………….………………………. kg20

69.05 Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods

6905.1000.00 – Roofing tiles ………………………….……………………. kg20

6905.9000.00 -Other ………………………………….……………………. kg20

6906.0000.00 -Ceramic pipes, conduits, guttering and pipe fittings …… kg20

69.07 Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing.

6907.1000.00 -Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7cm ………………………. kg 20

6907.9000.00 -Other ………………………………………………………… kg20

69.08 Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

6908.1000.00 -Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7cm…………………………….………………… M2 20

6908.9000.00 -Other …………………….…………………….…… M2 20

69.09 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods.

-Ceramic wares for laboratory, chemical or other technical uses:

6909.1100.00 –Of porcelain or china …………………………… M2 5

6909.1200.00 — Articles having a hardness equivalent to 9 or more on the Mohs

scale …………………………………. M2 5

6909.1900.00 — Other …………………………………………… kg 5

6909.9000.00 -Other ………………………………..………….. kg 5

69.10 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures.

6910.1000.00 -Of porcelain or china ………….……….…….. kg 20

6910.9000.00 -Other ………………………………….….…… kg 20

69.11 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china.

6911.1000.00 -Tableware and kitchenware ………………..… kg 20

6911.9000.00 -Other ……………………………………….… u 20

6912.0000.00 -Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china …………………….…………………….. u 20

69.13 Statuettes and other ornamental ceramic articles.

6913.1000.00 -Of porcelain or China ……………………….. u 20

6913.9000.00 -Other ………………………………….……… u 20

69.14 Other ceramic articles.

6914.1000.00 -Of porcelain or china ……………..…….…… kg 20

6914.9000.00 -Other ………………………………………… kg 20

 

Chapter 70

Glass and glassware

Notes.

  1. – This Chapter does not cover:

(a)     Goods of heading 32.07 (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 85.44, electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;

(d)     Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;

(e)     Lamps or lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading 94.05;

(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.

  1. – For the purposes of headings 70.03, 70.04 and 70.05:

(a)     glass is not regarded as “worked” by reason of any process it has undergone beforeannealing;

(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 or 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.

  1. – The products referred to in heading 70.06 remain classified in that heading whether or not they have the character of articles.
  2. – For the purposes of heading 70.19, 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 (K20 or Na20) content exceeding 5% by weight or a boric oxide (B203) content exceeding 2% by weight.

Mineral wools which do not comply with the above specifications fall in heading 68.06.

  1. – Throughout the Nomenclature, the expression “glass” includes fused quartz and other fused silica.

Subheading Note.

  1. – For the purposes of subheading 7013.21, 7013.31 and 7013.91, the expression “lead crystal” means only glass having a minimum lead monoxide (PbO) content by weight of 24%.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

7001.0000.00 -Cullet and other waste and scrap of glass; glass in the mass ……………………………… kg 10

70.02 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked.

7002.1000.00 -Balls …………………………………………. kg 10

7002.2000.00 -Rods …………………………………………. kg 10

-Tubes:

7002.3100.00 — Of fused quartz or other fused silica ………… kg 20

7002.3200.00 — Of other glass having a linear coefficient of expansion not exceeding 5×10-6 per Kelvin within a temperature range of 00C to 3000C …………… kg20

7002.3900.00 — Other ………………………………………. kg 20

70.03 Cast glass and rolled glass, in sheet or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.

-Non-wired sheets:

7003.1200.00 — Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer ………………… M2 20

7003.1900.00 — Other ………………………………………….. M2 20

7003.2000.00 -Wired sheets ……………………….….….…… M2 20

7003.3000.00 -Profiles …………………………………….….. M2 20

70.04 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.

7004.2000.00 -Glass, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer ………………… M220

7004.9000.00 – Other glass …………………………………… M220

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

70.05 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.

7005.1000.00 -Non-wired glass, having an absorbent, reflecting or non-reflecting layer …………………………. kg 20

– Other non-wired glass:

7005.2100.00 — Coloured throughout the mass (body tinted), opacified, flashed or merely surface ground …… kg 20

2005.2900.00 — Other ……………………………………….. kg 20

7005.3000.00 – Wired glass ………………………………….. kg 20

7006.0000.00 -Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials ……………………………… kg 10

70.07 Safety glass, consisting of toughened (tempered) or laminated glass:

– Toughened (tempered) safety glass:

7007.1100.00 –Of size and shape suitable for incorporation in vehicles, air craft, space craft or vessels …….… kg 20

7007.1900.00 — Other ……………………………………….. kg 20

-Laminated safety glass:

7007.2100.00 — Of size and shape suitable for incorporation in vehicles, air craft, space craft or vessels ……….. kg 20

7007.2900.00 — Other ……………………..…………………. M2 20

7008.0000.00 -Multiple-walled insulating units of glass.…. kg 20

70.09 Glass mirrors, whether or not framed, including rear-view mirrors.

7009.1000.00 -Rear-view mirrors for vehicles ……………… kg 20

-Other:

7009.9100.00 — Unframed ………………………………….. kg 20

7009.9200.00 — Framed ……………………………………. kg 20

70.10 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

7010.1000.00 – Ampoules ……………………………….…… kg 5

7010.2000.00 -Stoppers, lids and other closures ……………… kg 5

-Other:

7010.9000.91 — Glass bottle of a capacity NOT exceeding 150ml

(0.15litres) …………………………..……..…. kg 5

7010.9000.92 — Glass bottle of a capacity EXCEEDING 150ml

(0.15litres) …………………………………… kg 10

7010.9000.99 — Other glass articles …………………..……. kg 10

70.11 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like.

7011.1000.00 -For electric lighting ………………….…….. kg 5

7011.2000.00 -For cathode-ray tubes ………………………. kg 20

7011.9000.00 -Other ……………………………….……….. kg 20

7012.000.00 – Glass inners for vacuum flasks or for other vacuum vessels ……………………..……….. kg 10

70.13 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18).

7013.1000.00 -Of glass-ceramics ……………………..…….. kg 20

-Drinking glasses other than of glass-ceramics :

7013.2100.00 — Of lead crystal …………………………….. kg 20

7013.2900.00 — other ………………………………..…….. kg 20

-Glassware of a kind used for table (other than drinking glasses) or kitchen

purposes other than of glass-ceramics:

7013.3100.00 — Of lead crystal ………………………..……… kg 20

7013.3200.00 — Of glass having a linear coefficient of expansion not exceeding 5×10-6 per Kelvin within a temperature range of OoC to 300oC……..……… kg 20

7013.3900.00 — Other ……………………..………………….. kg 20

– Other glassware:

7013.9100.00 — Of lead crystal …………………………….….. kg 20

7013.9900.00 — Other ……………………………………..…… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

7014.0000.00 -Signalling glassware and optical elements of glass (other than those of heading 70.15), not optically worked. ……………………………… kg 20

70.15 Clock or watch glasses and similar glasses, glasses for non corrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses.

7015.1000.00 -Glasses for corrective spectacles …………… kg 5

7015.9000.00 -Other ………………………………………. kg 20

70.16 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass small wares, whether or not on a backing, for mosaic or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms.

7016.1000.00 -Glass cubes and other glass small wares, whether or not on a backing, for mosaics or similar decorative purposes ……………………..…….. kg 20

7016.9000.00 -Other ………………………………………… kg 20

70.17 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated.

7017.1000.00 -Of fused quartz or other fused silica ………… kg 5

7017.2000.00 -Of other glass having a linear coefficient of expansion not exceeding 5×10-6 per Kelving within a temperature range of OoC to 300oC ………… kg 5

7017.9000.00 -Other ………………………………………. kg 10

70.18 Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass small wares, 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 1mm in diameter.

7018.1000.00 -Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass small wares …………………………… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

7018.2000.00 -Glass microspheres not exceeding 1mm in diameter ……………………………………… kg 20

7018.9000.00 -Other ……………………………………. kg 20

70.19 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics). – Silvers, rovings, yarn and chopped strands:

7019.1100.00 –Chopped strands, of a length of not more than 50mm ………………………………………… kg 10

7019.1200.00 — Rovings …………………………………… kg 10

7019.1900.00 — Other ……………………………………… kg 10

-Thin sheets (voiles), webs, mats, mattresses, boards and similar non-woven products:

7019.3100.00 — Mats ……………………………………….. kg 20

7019.3200.00 — Thin sheets (voiles) ……………………….. kg 20

7019.3900.00 — Other ……………………………………… kg 20

7019.4000.00 – Woven fabrics of rovings ………………… kg 20

– Other woven fabrics:

7019.5100.00 — Of a width not exceeding 30cm ………… kg 20

7019.5200.00 — Of a width exceeding 30cm, plain weave, weighing less than 250 g/m2, of filaments measuring per single yarn not more than 136 tex… kg 10

7019.5900.00 — Other ……………………………………. kg 20

7019.9000.00 -Other ……………………………………. kg 20

7020.0000.00 -Other articles of glass ………………… kg 20

 

Section XIV

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

Chapter 71

Natural or cultured pearls, precious or semi-precious stones, metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin Notes.

  1. – Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly:

(a)     Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or

(b)     Of precious metal or of metal clad with precious metal, are to be classified in this Chapter.

2.

(a)     Heading 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles

(b)     Heading 71.16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).

  1. – This Chapter does not cover:

(a)     Amalgams of precious metal, or colloidal precious metal (heading 28.43);

(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 38.15);

(e)     Articles of heading 42.02 or 42.03 referred to in Note 2 (B) to Chapter 42;

(f)      Articles of heading 43.03 or 43.04;

(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 68.04 or 68.05 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading 85.22); (*) The underlined portion of this Note constitutes an optional text.

(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 97.03), collectors’ pieces (heading 97.05) or antiques of an age exceeding one hundred years (heading 97.06), other than natural or cultured pearls or precious or semi-precious stones.

  1. – (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.

  1. – 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)      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,  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.

  1. – 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.
  2. – Subject to Note 1 (a) to Section VI, goods answering to a description in heading 71.12 are to be classified in that heading and in no other heading of the Nomenclature.
  3. For the purposes of heading 71.13, the expression “articles of jewellery” means:

(a)     Any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and

(b)     Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (such as cigarette cases, powder boxes, chain purses, cachou boxes).

  1. – For the purposes of heading 71.14, 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.
  2. – For the purposes of heading 71.17, the expression “imitation jewellery” means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of heading 96.06, or dress-combs, hair-slides or the like, or hairpins, of heading 96.15), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.

Subheading Notes.

  1. – For the purposes of 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 0.5mm.
  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 71.10, 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.

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

  1. – NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMIPRECIOUS

STONES

71.01 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport.

7101.1000.00 -Natural pearls…………………………….….. kg 5

-Cultured pearls:

7101.2100.00 –Unworked…………………………………… kg 5

7101.2200.00 –Worked………………………..……………. kg 10

71.02 Diamonds, whether or not worked, but not mounted or set.

7102.1000.00 -Unsorted…………………………………….. kg 5

-Industrial :

7102.2100.00 — Unworked or simply sawn, cleaved or bruted…. kg 5

7102.2900.00 –Other………………………………………… kg 10

– Non-industrial

7102.3100.00 — Unworked or simply sawn, cleaved or bruted… kg 5

7102.3900.00 –Other………………………..………………. kg 10

71.03 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport.

7103.1000.00 -Unworked or simply sawn or roughly shaped… kg 5

-Otherwise worked:

7103.9100.00 — Rubies, sapphires and emeralds……..………… kg 10

7103.9900.00 — Other…………………………………………… kg 10

71.04 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport.

7104.1000.00 -Piezo-electric quartz…………………………… kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

7104.2000.00 – Other, unworked or simply sawn or roughly shaped…….………………………………………. kg 5

7104.9000.00 -Other…………………………………………… kg 5

71.05 Dust and powder of natural or synthetic precious or semi precious stones.

7105.1000.00 -Of diamonds…………………………………… kg 5

7105.9000.00 -Other…………………………………………… kg 5

 

  1. – PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL.

71.06 Silver (including silver plated with gold or platinum), unwrought or in semimanufactured  forms, or in powder form.

7106.1000.00 -Powder……………………………….……..…. kg 5

-Other:

7106.9100.00 — Unwrought…………………………..….…….. kg 5

7106.9200.00 –Semi-manufactured………………….……….. kg 10

7107.0000.00 -Base metals clad with silver, not further worked than semi-manufactured……………… kg 10

71.08 Gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form.

-Non-monetary :

7108.1100.00 –Powder……………………………….………. kg 5

7108.1200.00 — Other unwrought forms………………………. kg 5

7108.1300.00 — Other semi-manufactured forms……………… kg 10

7108.2000.00 -Monetary………………………………………. kg 10

7109.0000.00 -Base metals or silver, clad with gold, not further worked than semi-manufactured ……. kg 10

71.10 Platinum, unwrought or in semi-manufactured forms, or in powder form.

-Platinum :

7110.1100.00 –Unwrought or in powder form………………… kg 5

7110.1900.00 — Other……………………………..…………….. kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE – Paladium :

7110.2100.00 — Unwrought or in powder form……………… kg 5

7110.2900.00 — Other ………………………………………. kg 10

– Rhodium :

7110.3100.00 — Unwrought or in powder form……………… kg 5

7110.3900.00 –Other………………………………………. kg 10

-Iridium, osmium and ruthenium :

7110.4100.00 –Unwrought or in powder form……………… kg 5

7110.4900.00 –Other……………………………………….. kg 10

7111.0000.00 -Based metals, silver or gold, clad with platinum, not further worke than semimanufactured……………………………….. kg 10

71.12 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.

7112.3000.00 -Ash containing precious metal or precious metal compounds……………………………………. kg 10

-Other:

7112.9100.00 –Of gold, including metal clad with gold but excluding sweepings containing other precious metals………………………………………… kg 10

7112.9200.00 — Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals………………….……………. kg 10

7112.9900.00 –Other……………………………………….. kg 10

 

III. – JEWELLERY, GOLDSMITHS’ AND SILVERSMITHS’ WARES AND OTHER ARTICLES.

71.13 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal. -Of precious metal whether or not plated or clad with precious metal:

7113.1100.00 — Of silver, whether or not plated or clad with other precious metal …………………………… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

7113.1900.00 — Of other precious metal, whether or not plated or clad with precious metal ……………………… kg 20

7113.2000.00 – Of base metal clad with precious metal ……… kg 20

71.14 Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal.

-Of precious metal whether or not plated or clad with precious metal :

7114.1100.00 — Of silver, whether or not plated or clad with other precious metal ………………………….. kg 20

7114.1900.00 –Of other precious metal, whether or not plated or clad with precious metal …………………… kg 20

7114.2000.00 – Of base metal clad with precious metal ……. kg 20

71.15 Other articles of precious metal or of metal clad with precious metal.

7115.1000.00 -Catalysts in the form of wire cloth or grill, of platinum………………………………………. kg 20

7115.9000.00 -Other………………………………………… kg 20

71.16 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed).

7116.1000.00 -Of natural or cultured pearls………………….. kg 20

7116.2000.00 -Of precious or semi-precious stones (natural, synthetic or reconstructed)…………….………… kg 20

71.17 Imitation jewellery. -Of base metal, whether or not plated with precious metal:

7117.1100.00 — Cuff-links and studs………………………….. kg 20

7117.1900.00 — Other…………………………………………… kg 20

7117.9000.00 – Other…………………………………………… kg 20

71.18 Coin.

7118.1000.00 -Coin (other than gold coin), not being legal tender………………………………………….. kg 20

7118.9000.00 – Other…………………….…………………… kg 20

 

Section XV

BASE METALS AND ARTICLES OF BASE METAL

Notes.

  1. – This Section does not cover:

(a)     Prepared paints, inks or other products with a basis of metallic flakes or powder (heading 32.07 to 32.10, 32.12, 32.13 or 32.15);

(b)     Ferro-cerium or other pyrophoric alloys (heading 36.06);

(c)     Headgear or parts thereof of heading 65.06 or 65.07;

(d)     Umbrella frames or other articles of heading 66.03;

(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 86.08) 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 93.06) 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).

  1. – Throughout the Nomenclature, the expression “parts of general use” means:

(a)     Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal;

(b)     Springs and leaves for springs, of base metal, other than clock or watch springs (heading 91.14); and

(c)     Articles of headings 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading 83.06.

In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) 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.

  1. – 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.
  2. – 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).
  3. – Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):

(a)     An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals;

(b)     An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present;

(c)     In this Section the term “alloys” includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.

  1. – 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.
  2. – Classification of composite articles:

Except where the headings otherwise require, articles of base metal (including  articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.

For this purpose:

(a)     Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;

(b)     An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it is classified; and

(c)     A cermet of heading 81.13 is regarded as a single base metal.

  1. – 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. Chapter 72  Iron and steel  Notes.

  1. – In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:

(a)     Pig iron Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or more other elements within the following limits

– not more than 10% of chromium

– not more than 6% of manganese

– not more than 3% of phosphorus

– not more than 8% of silicon

– a total of not more than 10% of other elements.

(b)     Spiegeleisen Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to the specification at (a) above.

(c)     Ferro-alloys Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as 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 72.03 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2% or less of carbon. However, chromium steels may contain higher proportions of carbon. 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.

(i)      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.

(j)      Flat-rolled products Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at

(k)     above in the form of:

– coils of successively superimposed layers, or

– straight lengths, which if of a thickness less than 4.75 mm are of a  width measuring at least ten times the thickness or if of a thickness of 4.75 mm or more are of a width which exceeds 150 mm and measures at least twice

the thickness. Flat-rolled products include those with patterns in relief derived  directly from rolling (for example,      grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings. Flat-rolled products of a shape other than rectangular or square of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.

(l)      Bars and rods, hot-rolled, in irregularly wound coils Hot-rolled products in irregularly wound coils, which have a solid crosssection  (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:

  1. have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods);
  2. 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 73.01 or 73.02.

(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 73.04.

  1. – Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.
  2. – Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products.

Subheading Notes.

  1. – In this Chapter, the following expressions have the meanings hereby assigned to them:

(a)     Alloy pig iron 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 le

– more than 0.05% of selenium

– more than 0.01% of tellurium

– more than 0.05% of bismuth.

(c)     Silicon-electrical steelAlloy 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.

  1. – For the classification of ferro-alloys in the subheadings of heading 72.02 the

following rule should be observed; A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1 (c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage. For the application of this rule, the unspecified “other elements” referred to in

Chapter Note 1 (c) must each exceed 10% by weight.

 

HEADING/ H.S. CODE DESCRIPTION` SU NG DUTY RATE

  1. – PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM

72.01 Pig iron and spiegeleisen in pigs, blocks or other primary forms.

7201.1000.00 -Non-alloy pig iron containing by weight 0.5% or less of phosphorus:…………………………… kg 5

7201.2000.00 -Non-alloy pig iron containing by weight more than 0.5% of phosphorus ……………………. kg 5

7201.5000.00 -Alloy pig iron; spiegeleisen …………………… kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

72.02 Ferro-alloys.

-Ferro-manganese :

7202.1100.00 — Containing by weight more than 2% of carbon ..……… kg 5

7202.1900.00 — Other ..…………………………………………..…….. kg 5

-Ferro-silicon :

7202.2100.00 — Containing by weight more than 55% of silicon ……… kg 5

7202.2900.00 — Other ………………………………………………..….. kg 5

7202.3000.00 -Ferro-silico-manganese ……………………………..….. kg 5

– Ferro-chromium :

7202.4100.00 — Containing by weight more than 4% of carbon …….…. kg 5

7202.4900.00 — Other ……………………………………………………………. kg 5

7202.5000.00 – Ferro-silico-chromium …………………………………………. kg 5

7202.6000.00 -Ferro-nickel …………………………………………………….. kg 5

7202.7000.00 -Ferro-molybdenum ……………………………………………. kg 5

7202.8000.00 – Ferro-tungsten and ferro-silico-tungsten ……………..… kg 5

-Other :

7202.9100.00 — Ferro-titanium and ferro-selico-titanium……………… kg 5

7202.9200.00 — Ferro-vanadium…………………………………..….. kg 5

7202.9300.00 — Ferro-niobium………………………………………. kg 5

7202.9900.00 –Other……………………………………………….. kg 5

72.03 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms.

7203.1000.00 – Ferrous products obtained by direct reduction of iron ore… kg 5

7203.9000.00 – Other ………………….………………………………… kg 5

 

HEADING/ H.S. CODE DESCRIPTION` SU NG DUTY RATE

72.04 Ferrous waste and scrap; remelting scrap ingots of iron or steel.

7204.1000.00 -Waste and scrap of cast iron …………….…… kg 5

-Waste and scrap of alloy steel:

7204.2100.00 — Of stainless steel ………………………..…… kg 5

7204.2900.00 — Other ………………………………………… kg 5

7204.3000.00 -Waste and scrap of tinned iron or steel ….…… kg 5

– Other waste and scrap :

7204.4100.00 — Turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, whether or not in bundles ..……………………. kg 5

7204.4900.00 — Other ………………………………………… kg 5

7204.5000.00 – Remelting scrap ingots………………….……. kg 5

72.05 Granules and powders, of pig iron, spiegeleisen, iron or steel.

7205.1000.00 – Granules……………………………..………. kg 5

-Powders :

7205.2100.00 — Of alloy steel………………………………… kg 5

7205.2900.00 — Other…………………………………….…. kg 5

 

  1. – IRON AND NON-ALLOY STEEL

72.06 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 72.03).

7206.1000.00 -Ingots ………………………………..…….. kg 5

7206.9000.00 -Other:………………………………..……… kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

72.07 Semi-finished products of iron or non-alloy steel. – Containing by weight less than 0.25% of carbon:

7207.1100.00 — Of rectangular (including square) cross-section, the width measuring less than twice the thickness:…………………… kg 5

7207.1200.00 — Other, or rectangular (other than square) cross-section … kg 5

7207.1900.00 — Other ……………………………………………………. kg 5

7207.2000.00 – Containing by weight 0.25% or more carbon………….… kg 5

72.08 Flat-rolled products of Iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated.

7208.1000.00 – In coils, not further worked than hot-rolled, with patterns in relief ………………………………..….. kg 5

– Other, in coils not further worked than hot-rolled, picked:

7208.2500.00 — Of a thickness of 4.75mm or more ………………..…… kg 5

7208.2600.00 — Of a thickness of 3mm or more but less than 4.75mm … kg 5

7208.2700.00 — Of a thickness of less than 3 mm ……………..……….. kg 5

– Other, in coils, not further worked than hot-rolled:

7208.3600.00 — Of a thickness exceeding 10 mm ……………….……… kg 5

7208.3700.00 — Of a thickness of 4.75mm or more but not exceeding 10mm ……………………………………………… kg 5

7208.3800.00 –Of a thickness of 3mm or more but less than 4.75mm … kg 5

7208.3900.00 — Of a thickness of less than 3 mm ………………………. kg 5

7208.4000.00 – Not in coils, not further worked than hot-rolled, with patterns in relief …………………………….. kg 5

– Other, not in coils, not further worked than hot-rolled:

7208.5100.00 — Of a thickness exceeding 10mm ……………….….….. kg 5

7208.5200.00 — Of a thickness of 4.75mm or more but not exceeding 10mm …………………………………………………….. kg5

7208.5300.00 — Of a thickness of 3mm or more but less than 4.75mm… kg 5

7208.5400.00 — Of a thickness of less than 3mm …………………….… kg 5

7208.9000.00 – Other…………………………………………..………… kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

72.09 Flat-rolled products of iron or non-alloy steel of a width of 600mm or more, cold-rolled (cold-reduced), not clad, plated or coated.

– In, coils not further worked than cold-rolled (cold-reduced):

7209.1500.00 — Of a thickness of 3mm or more…………………….……. kg 5

7209.1600.00 — Of a thickness exceeding 1mm but less than 3mm ……. kg 5

7209.1700.00 — Of a thickness of 0.5mm or more but not exceeding 1mm. kg 5

7209.1800.00 — Of a thickness of less than 0.5mm:………………….…… kg 5

– Not in coils, not further worked than cold-rolled (cold-reduced):

7209.2500.00 — Of a thickness of 3mm or more ………….……………… kg 5

7209.2600.00 — Of a thickness exceeding 1mm but less than 3mm .……. kg 5

7209.2700.00 — Of a thickness of 0.5mm or more but not exceeding 1mm. kg 5

7209.2800.00 — Of a thickness of less than 0.5mm ……………………… kg 5

7209.9000.00 -Other ……………………………………………………. kg 5

72.10 Flat-rolled products of Iron or non-alloy steel, of a width of 600m or more, clad, plated or coated.

– Plated of coated with tin:

7210.1100.00 — Of a thickness of 0.5mm or more ……………….……… kg 10

7210.1200.00 — Of thickness of less than 0.5mm ……………………… kg 10

7210.2000.00 – Plated or coated with lead, including terne-plate…….. … kg 10

7210.3000.00 -Electrolytically plated or coated with zinc……………… kg 50

– Otherwise plated or coated with zinc:

7210.4100.00 –Corrugated ………………………….…………………. kg 50

7210.4900.00 — Other ………………………………..…………………. kg 50

7210.5000.00 -Plated or coated with chromium oxides or with chromium and chromium oxides……………………………………… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

– Plated or coated with aluminium:

7210.6100.00 — Plated or coated with aluminium-zinc alloys …. kg 50

7210.6900.00 — Other ………………………………………….. kg 50

– Painted, varnished or coated with plastics:

7210.7000.71 — Varnished of a kind used for manufacture of

containers (tins).…………………………………… kg 5

7210.7000.79 — Other, painted or coated with plastics ………….. kg 50

7210.9000.00 -Other ……………………………………..…….. kg 20

72.11 Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, not clad, plated or coated.

-Not further worked than hot-rolled:

7211.1300.00 — Rolled on four faces or in a closed box pass, of a width exceeding 150mm and a thickness of not less than 4mm, not in coils and without patterns in relief.. kg 10

7211.1400.00 — Other, of a thickness of 4.75mm or more ……… kg 10

7211.1900.00 — Other …………………………………………… kg 10

– Not further worked than cold-rolled (cold-reduced):

7211.2300.00 — Containing by weight less than 0.25% of carbon… kg 10

7211.2900.00 — Other …………………………………………. kg 10

7211.9000.00 – Other ………………………………………….. kg 10

72.12 Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, clad, plated or coated.

7212.1000.00 -Plated or coated with tin ……………………….. kg 10

7212.2000.00 -Electrolytically plated or coated with zinc …..… kg 10

7212.3000.00 -Otherwise plated or coated with zinc …….….… kg 10

7212.4000.00 – Painted, varnished or coated with plastics ….….. kg 10

7212.5000.00 – Otherwise plated or coated ………………….….. kg 10

7212.6000.00 -Clad…………………………………….………. kg 10

72.13 Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel.

7213.1000.00 -Containing indentations, ribs, grooves or other deformations produced during the rolling process… kg 50

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

-Other, of free-cutting steel:

7213.2000.21 — Of a diamemter of 0.26mm-5.5mm …………… kg 5

7213.2000.29 — Other ………………………………….……… kg 50

– Other:

— Of circular cross-section measuring less than 14mm in diameter:

7213.9100.92 — Of a diameter of 0.26mm-5.5mm ………….. kg 5

7213.9100.99 —Other………………………………………… kg 20

7213.9900.00 — Other ……………………………..………… kg 20

72.14 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot extruded, but including those twisted after rolling.

7214.1000.00 -Forged ………………………………………. kg 50

7214.2000.00 -Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling …………………………. kg 50

7214.3000.00 – Other, of free-cutting steel …………………. kg 50

-Other :

7214.9100.00 — Of rectangular (other than square) cross-section kg 50

7214.9900.00 — Other ………………………………………. kg 50

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

72.15 Other bars and rods of iron or non-alloy steel.

7215.1000.00 -Of free-cutting steel, not further worked than cold-formed or cold-finished ………………… kg 50

7215.5000.00 -Other, not further worked than cold-formed or cold-finished ……………………………….. kg 50

7215.9000.00 – Other ……………………………………… kg 50

72.16 Angles, shapes and sections of iron or non-alloy steel.

7216.1000.00 -U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80mm ………………………………………. kg 20

-L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80mm:

7216.2100.00 — L sections …………………………………… kg 20

7216.2200.00 — T sections ……………………………………… kg 20

– U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded of a height of 80mm or more:

7216..3100.00 — U sections …………………………………… kg 20

7216..3200.00 — I sections ……………………………..…….. kg 20

7216..3300.00 — H sections ………………………..………… kg 20

7216.4000.00 – L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80mm or more ………………………………………. kg 20

7216..5000.00 – Other angles, shapes and sections, not further worked than hot-rolled, hot-drawn or extruded … kg  20

-Angles, shapes and sections, not further worked than cold-formed or coldfinished:

7216.6100.00 –Obtained from flat-rolled products ………… kg 20

7216.6900.00 — Other…………………………………………. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

Other:

7216.9100.00 — Cold-formed or cold-finished from flat-rolled products ……………………………………… kg 20

7216.9900.00 — Other ……………………………………….. kg 20

72.17 Wire of iron or non-alloy steel -Not plated or coated, whether or not polished:

7217.1000.11 — Of a diameter of 0.26-5.5mm ………………. kg 5

7217.1000.19 — Other ……………………………………… kg 50

– Plated or coated with zinc:

7217.2000.21 — Of a diameter of 0.26-5.5mm ………………. kg 5

7217.2000.29 — Other ……………………………………… kg 50

-Plated or coated with other base metals:

7217.3000.31 — Of a diameter of 0.26-5.5mm……………… kg 5

7217.3000.39 — Other ……………………………………… kg 50

– Other:

7217.9000.91 — Of a diameter of 0.26-5.5mm ……………… kg 5

7217.9000.99 — Other …………………………………….. kg 50

 

III. – STAINLESS STEEL 72.18 Stainless steel in ingots or other primary forms, semi-finished products of stainless steel.

7218.1000.00 -Ingots and other primary forms ……………… kg 5

-Other:

7218.9100.00 — Of rectangular (other than square) cross-section.. kg 5

7218.9900.00 — Other ………………………………………… kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

72.19 Flat-rolled products of stainless steel, of a width of 600mm or more.

-Not further worked than hot-rolled, in coils:

7219.1100.00 — Of a thickness exceeding 10mm …………… kg 5

7219.1200.00 — Of a thickness of 4.75mm or more but not exceeding 10mm ……………………………… kg 5

7219.1300.00 — Of a thickness of 3mm or more but less than 4.75mm ….……………………………………. kg 5

7219.1400.00 — Of a thickness of less than 3mm …………… kg 5

– Not further worked than hot-rolled, not in coils:

7219.2100.00 — Of a thickness exceeding 10mm ……………… kg 5

7219.2200.00 –Of a thickness of 4.75mm or more but not exceeding 10mm ………………………………… kg 5

7219.2300.00 — Of a thickness of 3mm or more but less than 4.75mm ………………………………………… kg 5

7219.2400.00 — Of a thickness of less than 3mm ……………… kg 5

– Not further worked than cold-rolled (cold-reduced):

7219.3100.00 — of thickness of 4.75mm or more ……………… kg 5

7219.3200.00 — of a thickness of 3mm or more but less than 4.75mm ………………………….……………… kg 5

7219.3300.00 — of thickness exceeding 1mm but less than 3mm.. kg 5

7219.3400.00 –Of a thickness of 0.5mm or more but not exceeding 1mm …………………………………. kg 5

7219.3500.00 — Of a thickness of less than 0.5mm ……….…… kg 5

7219.9000.00 -Other ……………………………………….… kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

72.20 Flat-rolled products of stainless steel, of a width of less than 600mm.

-Not further worked than hot-rolled :

7220.1100.00 — Of a thickness of 4.75mm or more …………… kg 5

7220.1200.00 — Of a thickness of less than 4.75mm …………… kg 5

7220.2000.00 – Not further worked than cold-rolled (cold reduced) …………………………………………. kg 5

7220.9000.00 -Other …………………………………………… kg 5

7221.0000.00 -Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel ………………… kg 5

72.22 Other bars and rods of stainless steel; angles, shapes and sections of stainless steel.

– Bars and rods, not further worked than hot-rolled, hot-drawn or extrude:

7222.1100.00 — Of circular cross section ………………..……… kg 10

7222.1900.00 — Other …………………………………….……. kg 10

7222.2000.00 – Bars and rods, not further worked than coldformed or cold-finished ………………………….. kg 10

7222.3000.00 -Other bars and rods ……………………..…….. kg 10

7222.4000.00 – Angles, shapes and sections…………………..… kg 10

7223.0000.00 – Wire of stainless steel …………………..……. kg 10

 

IV.-OTHER ALLOY STEEL, HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON- ALLOY STEEL

72.24 Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel.

7224.1000.00 – Ingots and other primary forms………….……… kg 5

7224.9000.00 -Other …………………………………..………. kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

72.25 Flat-rolled products of other alloy steel, of a width of 600mm or more.

-Of silicon-electrical steel:

7225.1100.00 — Grain-oriented ……………………………..… kg 5

7225.1900.00 — Other …………………………………………. kg 5

7225.2000.00 – Of high speed steel ………………………….… kg 5

7225.3000.00 – Other, not further worked than hot-rolled, in coils… kg 5

7225.4000.00 -Other, not further worked than hot-rolled, not in coils …………………………………………….. kg 5

7225.5000.00 -Other, not further worked than cold-rolled (cold-reduced) …………………………………… kg 5

– Other :

7225.9100.00 — Electrolytically plated or coated with zinc …… kg 10

7225.9200.00 — Otherwise plated or coated with zinc ………… kg 10

7225.9900.00 — Other …………………………………………… kg 10

72.26 Flat-rolled products of other alloy steel, of a width of less than 600m. -Of silicon-electrical steel:

7226.1100.00 — Grain-oriented ………………………………… kg 5

7226.1900.00 — Other …………………………………..……. kg 5

7226.2000.00 -Of high speed steel …………………….……… kg 5

-Other :

7226.9100.00 — Not further worked than hot-rolled …………… kg 5

7226.9200.00 –Not further worked than cold-rolled (coldreduced) …… kg 5

7226.9300.00 — Electrolytically plated or coated with zinc …… kg 10

7226.9400.00 — Otherwise plated or coated with zinc ………… kg 10

7226.9900.00 — Other ………………………………….……… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

72.27 Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel.

7227.1000.00 -Of high speed steel …………………..…….. kg 50

7227.2000.00 – Of silico-manganese steel ………………….. kg 50

7227.9000.00 -Other ………………………………….…… kg 50

72.28 Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel.

7228.1000.00 – Bars and rods, of high speed steel …………… kg 50

7228.2000.00 -Bars and rods, of silico-manganese steel ……… kg 50

7228.3000.00 -Other bars and rods, not further worked than hot-rolled, hot-drawn or extruded ……………..… kg 50

7228.4000.00 -Other bars and rods, not further worked than forged ……………………………………………. kg 50

7228.5000.00 -Other bars and rods, not further worked than cold-formed or cold-finished ……………………. kg 50

7228.6000.00 -Other bars and rods …………………………… kg 50

7228.7000.00 – Angles, shapes and sections …………………… kg 20

7228.8000.00 – Hollow drill bars and rods …………………… kg 20

72.29 Wire of other alloy steel.

7229.1000.00 -Of high speed steel ………………………….. kg 50

7229.2000.00 -Of silico-manganese steel ……………………. kg 50

7229.9000.00 -Other …………………………………………. kg 50

 

Chapter 73

Articles of iron or steel Notes.

1        – In this Chapter the expression “cast iron” applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1 (d) to Chapter 72.

  1. – In this Chapter the word “wire” means hot or cold-formed products of any crosssectional shape, of which no cross-sectional dimension exceeds 16mm.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

73.01 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.

7301.1000.00 -Sheet piling …………………….………….… kg 10

7301.2000.00 -Angles, shapes and sections ………………… kg 20 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, bed plates, ties and other material specialized for jointing or fixing rails.

7302.1000.00 – Rails ……………………………………….. kg 5

7302.3000.00 – Switch blades, crossing frogs, point rods and other crossing pieces ………………………… kg 20

7302.4000.00 – Fish-plates and sole plates …………………. kg 20

7302.9000.00 – Other ……………………………………….. kg 20

7303.0000.00 -Tubes, pipes and hollow profiles, of cast iron.. . kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

73.04 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel.

7304.1000.00 -Line pipe of a kind used for oil or gas pipelines.. kg 10

-Casing, tubing and drill pipe, of a kind used in drilling for oil or gas:

7304.2100.00 — Drill pipe ……………………………………… kg 10

7304.2900.00 — Other ………………………………………… kg 10

-Other, or circular cross-section, of iron or non-alloy steel:

7304.3100.00 — Cold-drawn or cold-rolled (cold-reduced) …… kg 10

7304.3900.00 — Other ………………………………………… kg 10

-Other, of circular cross-section, of stainless steel:

7304.4100.00 — Cold-drawn or cold-rolled (cold-reduced) …… kg 10

7304.4900.00 — Other ………………………………………… kg 10

– Other, of circular cross-section, of other alloy steel:

7304.5100.00 — Cold-drawn or cold-rolled (cold-reduced) …… kg 10

7304.5900.00 — Other …………………………………………. kg 10

7304.9000.00 – Other …………………………………………. kg 20

73.05 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4mm, of iron or steel.

-Line pipe of a kind used for oil or gas pipelines:

7305.1100.00 — Longitudinally submerged arc welded ………… kg 10

7305.1200.00 — Other, Longitudinally welded ……………… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

7305.1900.00 — Other ………………………………………… kg 10

7305.2000.00 – Casing of a kind used in drilling for oil or gas … kg 10

– Other, welded :

7305.3100.00 — Longitudinally welded ……………………… kg 20

7305.3900.00 — Other …………………………………….…. kg 20

7305.9000.00 -Other ……………………………………….. kg 20

73.06 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel.

7306.1000.00 -Line pipe of a kind used for oil or gas pipelines…… kg 10

7306.2000.00 -Casing and tubing of a kind used in drilling for oil or Gas………………………………..…… kg 10

7306.3000.00 – Other, welded, of circular cross-section, of iron or non-alloy steel …………………..………. kg 50

7306.4000.00 -Other, welded, or circular cross-section, of stainless steel ……………………………… kg 50

7306.5000.00 -Other, welded, of circular cross-section, of other alloy steel ………………………..………. kg 50

7306.6000.00 – Other, welded, of non-circular cross-section kg 50

7306.9000.00 -Other …………………………………… kg 50

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

73.07 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel.

-Cast fittings:

7307.1100.00 — Of non-malleable cast iron …………………. kg 10

7307.1900.00 — Other ……………………………………….. kg 10

– Other, of stainless steel:

7307.2100.00 — Flanges ………………………….……………. kg 10

7307.2200.00 — Threaded elbows, bends and sleeves ………… kg 10

7307.2300.00 — Butt welded fittings ……………..……….….. kg 10

— Other: kg 10

7307.2900.21 — Stainless steel sleeves………………………. kg 5

7307.2900.29 — Other………………………………………… kg 10

-Other :

7307.9100.00 — Flanges ………………………………………. kg 10

7307.9200.00 — Threaded elbows, bends and sleeves ………… kg 10

7307.9300.00 — Butt welding fittings …………………………. kg 10

7307.9900.00 — Other ………………………………………….. kg 10

73.08 Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel.

7308.1000.00 -Bridges and bridge-sections ……………………. kg 10

7308.2000.00 -Towers and lattice masts ….…………………… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

7308.3000.00 -Doors, windows and their frames and thresholds for doors …………………………………….…. kg 20

7308.4000.00 -Equipment for scaffolding, shuttering, propping or pit-propping ………………………….……… kg 10

7308.9000.00 -Other …………………………………………. kg 20

7309.0000.00 -Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 1, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment …………………………… kg 20

73.10 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 1, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.

7310.1000.00 -Of a capacity of 50 1 or more ……………….… kg 20

-Of a capacity of less than 50 l:

7310.2100.00 — Cans which are to be closed by soldering or crimping …………………………………………. kg 20

7310.2900.00 — Other …………………………………………… kg 20

7311.0000.00 -Containers for compressed or liquefied gas, of iron or steel …………………………………….. kg 10

73.12 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated.

7312.1000.00 – Stranded wire, robes & cables …………………. kg 50

7312.9000.00 – Other …………………………………..………. kg 50

7313.0000.00 – Barbed wire of iron or steel; twisted hoop or single flat wire, barbed

or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel ……………………………..…… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

73.14 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel.

-Woven cloth :

7314.1200.00 — Endless bands for machinery, of stainless steel… kg 50

7314.1300.00 — Other endless bands for machinery ………..…. kg 50

7314.1400.00 — Other woven cloth, of stainless steel ………… kg 20

7314.1900.00 — Other ………………………………………… kg 20

7314.2000.00 – Grill, netting and fencing, welded at the intersection, of wire with a maximum cross-sectional dimension of 3mm or more and having a mesh size of 100cm2 or more …………………… kg 20

– Other grill, netting and fencing, welded at the intersection:

7314.3100.00 — Plated or coated with zinc ……………………. kg 20

7314.3900.00 — Other …………………………………………. kg 20

– Other cloth, grill, netting and fencing :

7314.4100.00 — Plated or coated with zinc ………………….… kg 20

7314.4200.00 — Coated with plastics …………………………. kg 20

7314.4900.00 — Other ………………………………………… kg 20

7314.5000.00 -Expanded metal ……………………………… kg 20

73.15 Chain and parts thereof, of iron or steel.

-Articulated link chain and parts thereof :

7315.1100.00 — Roller chain …………………….…………. kg 20

7315.1200.00 — Other chain ………………………………… kg 20

— Parts:

7315.1900.11 — Shackles……………………………………. kg 5

7315.1900.19 — Other parts………………………………… kg 20

7315.2000.00 – Skid chain …………………………………… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

– Other chain :

7315.8100.00 — Stud-link …………………………………… kg 20

— Other, welded link:

7315.8200.83 — Master links………………………………. kg 5

7315.8200.89 —Other welded links………………………… kg 20

7315.8900.00 — Other……………………………………….. kg 20

7315.9000.00 – Other parts …………………………………. kg 20

7316.0000.00 – Anchors, grapnels and parts thereof, of iron or steel …….………………………………… kg 20

73.17 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper:

7317.0000.10 — Nail …………………………………..……. kg 20

7317.0000.19 — Other ……………………………………..… kg 20

73.18 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel.

-Threaded articles:

7318.1100.00 — Coach screws ………………………..………. kg 20

7318.1200.00 — Other wood screws …………………..………. kg 20

7318.1300.00 — Screw hooks and screw rings ………………… kg 20

7318.1400.00 — Self-tapping screws …………….…………… kg 20

7318.1500.00 — Other screws and bolts, whether or not with

their nuts or washers …………………………… kg 20

7318.1600.00 — Nuts ……………………………………..…… kg 20

7318.1900.00 — Other …………………………………..…….. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

– Non-threaded articles :

7318.2100.00 — Spring washers and other lock washers ……… kg 20

7318.2200.00 — Other washers ……………………………….. kg 20

7318.2300.00 — Rivets ……………………………………..… kg 20

7318.2400.00 — Cotters and cotter-pins ………………….….. kg 20

7318.2900.00 — Other ……………………………………….. kg 20

73.19 Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included.

7319.1000.00 -Sewing, darning or embroidery needles …….. kg 20

7319.2000.00 – Safety pins ……………………………..……. kg 20

7319.3000.00 – Other pins ……………………………..……. kg 20

7319.9000.00 -Other ………………………………………… kg 20

73.20 Springs and leaves for springs, of iron or steel.…………………….kg 20

7320.1000.00 -Leaf-springs and leaves thereof …………….. kg 20

7320.2000.00 -Helical springs ……………………………….

7320.9000.00 -Other ………………………………………… kg 20

73.21 Stove, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plates warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel.

– Cooking appliances and plate warmers :

7321.1100.00 — For gas fuel or for both gas and other fuels ………………….… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

7321.1200.00 — For liquid fuel …………………………………….. kg 20

7321.1300.00 — For solid fuel ……………………………………… kg 20

– Other appliances :

7321.8100.00 — For gas fuel or for both gas and other fuels …… kg 20

7321.8200.00 — For liquid fuel ………………………………….……. kg 20

7321.8300.00 — For solid fuel …………………………………….…. kg 20

7321.9000.00 – Parts ……………………………………….……. kg 10

73.22 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 motordriven fan or blower, and parts thereof, of iron or steel.

-Radiators and parts thereof:

7322.1100.00 — Of cast iron …………………………………. kg 20

7322.1900.00 — Other ………………………….………..……. kg 20

7322.9000.00 – Other ……………………………………..…… kg 20

73.23 Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel.

7323.1000.00 -Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like ……………… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

– Other :

7323.9100.00 — Of cast iron, not enameled ………………………….. kg 20

7323.9200.00 — Of cast iron, enamelled …………………………….. kg 20

7323.9300.00 — Of stainless steel …………………………………….. kg 20

7323.9400.00 — Of iron (other than cast iron) or steel, enamelled kg 20

7323.9900.00 — Other ………………………………………………… kg 20

73.24 Sanitary ware and parts thereof, of iron or steel.

7324.1000.00 -Sinks and wash basins, of stainless steel …………….. kg 20

-Baths

7324.2100.00 — Of cast iron, whether or not enameled ……………… kg 20

7324.2900.00 — Other ……………………………………………….. kg 20

7324.9000.00 – Other, including parts ………………………………… kg 20

73.25 Other cast articles of iron or steel.

7325.1000.00 – Of non-malleable cast iron …………………….….…. kg 20

– Other :

7325.9100.00 — Grinding balls and similar articles for mills ……….. kg 5

7325.9900.00 — Other ……………………………………………….. kg 20

73.26 Other articles of iron or steel.

-Forged or stamped, but not further worked:

7326.1100.00 — Grinding balls and similar articles for mills ………… kg 5

7326.1900.00 — Other …………………………………………………. kg 10

7326.2000.00 – Articles of iron or steel wires…………………………. kg 20

-Other:

7326.9000.19 –Thimbles further worked……………………………… kg 5

7326.9000.99 — Other articles………………………………………… kg 20

 

Chapter 74

Copper and articles thereof

Notes.

  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:

 

TABLE – Other elements

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 e lements*, each. 0.3

*Other elements are, for example, A1, Be, Co, Fe, Mn, Ni, Si.

(b)     Copper alloys

Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that:

(i)      the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or

(ii)     the total content by weight of such other elements exceed 2.5%

(c)     Master alloys

Alloys containing with other elements more than 10% by weight of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals.

However, copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus falls in heading 28.48.

(d)     Bars and rods

Rolled, extruded, drawn or forged products, nor 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 simple 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 74.03.

(e)     Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform crosssection along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(f)      Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length.

The thickness of such products which have a rectangular (including “modified rectangular”) cross section exceeds one-tenth of the width.

In the case of heading 74.14, however, the term “wire” applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6mm.

(g)     Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading 74.03), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal and parallel) of a uniform thickness, which are:

– of rectangular length (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 74.09 and 74.10 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not 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 crosssections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shape or fitted with flanges, collars or rings.

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-zinc alloys (nickel silvers)}; and

– any tin content by weight is less than 3% (see copper-tin alloys bronzes).

(b)     Copper-tin based 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.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

74.01 Copper mattes; cement copper (precipitated copper).

7401.1000.00 – Copper mattes ……………………………….. kg 5

7401.2000.00 – Cement copper (precipitated copper) ……..… kg 5

7402.0000.00 – Unrefined copper; copper anodes for electrolytic refining …………………..…….. kg 5

74.03 Refined copper and copper alloys, unwrought.

-Refined copper:

7403.1100.00 — Cathodes and sections of cathodes ………… kg 5

7403.1200.00 — Wire-bars ……………………..…………. kg 5

7403.1300.00 — Billets ………………………………….…. kg 5

7403.1900.00 — Other ………………………………………. kg 5

– Copper alloys :

7403.2100.00 — Copper-zinc base alloys (brass) …………… kg 5

7403.2200.00 — Copper-tin base alloys (bronze) …………… kg 5

7403.2300.00 — Copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) …… kg 5

7403.2900.00 –Other copper alloys (other than master alloys of heading No. 74.05) ……………………….. kg 5

7404.0000.00 – Copper waste and scrap ……………….… kg 5

7405.0000.00 -Master alloys of copper ………………..… kg 5

74.06 Copper powders and flakes.

7406.1000.00 – Powders of non-lamellar structure …….….. kg 5

7406.2000.00 – Powders of lamellar structure; flakes ……… kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

74.07 Copper bars, rods and profiles.

7407.1000.00 – Of refined copper ………………………..… kg 5

– Of copper alloys:

7407.2100.00 — Of copper-zinc base alloys (brass) ………… kg 5

7407.2200.00 — Of copper-nickel base alloys (cupro-nickel) or copper (nickel-zinc base alloys (nickel silver) … kg 5

7407.2900.00 — Other ………………………………….….. kg 5

74.08 Copper wire.

– Of refined copper :

7408.1100.00 — Of which the maximum cross-sectional dimension exceeds 6mm …………………….. kg 5

7408.1900.00 — Other ………………………………………. kg 5

– Of copper alloys :

7408.2100.00 — Of copper-zinc base alloys (brass) …………… kg 5

7408.2200.00 — Of copper-nickel base alloys (cupro-nickel) or

copper-nickel-zincbase alloys (nickel silver) …… kg 5

7408.2900.00 –Other …………………………………………. kg 5

74.09 Copper plates, sheets and stripe, of a thickness exceeding 0.15mm.

-Of refined copper :

7409.1100.00 — In coils …………………………….………… kg 5

7409.1900.00 — Other ……………………………..…………. kg 5

– Of copper-zinc base alloys (brass) :

7409.2100.00 — In coils ……………………….……………… kg 5

7409.2900.00 — Other ………………………………………… kg 5

– Of copper-tin base alloys (bronze) :

7409.3100.00 — In coils ……………………………………… kg 5

7409.3900.00 — Other ……………………………………….. kg 5

7409.4000.00 -Of copper-nickel base alloys (cupro-nickel) or

copper-nickel-zinc base alloys (nickel silver) …… kg 5

7409.9000.00 -Of other copper alloys ……………………….. kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

74.10 – Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15mm.

-Not backed:

7410.1100.00 — Of refined copper ……………………………………. kg 10

7410.1200.00 — Of copper alloys ……………………………………… kg 10

-Backed :

7410.2100.00 — Of refined copper ……………………………………… kg 10

7410.2200.00 — Of copper alloys …………………………………….. kg 10

74.11 Copper tubes and pipes.

7411.1000.00 – Of refined copper …………………………………….. kg 10

– Of copper alloys:

7411.2100.00 — Of copper-zinc base alloys (brass) …………………..… kg 10

7411.2200.00 — Of copper-nickel base alloys (cupro-nickel) or coppernickel- zinc base alloys (nickel silver) …………………. kg 10

7411.2900.00 — Other ………………………………………………….. kg 10

74.12 Copper tube or pipe fittings (for example, couplings, elbows, sleeves).

7412.1000.00 -Of refined copper ……………………………………… kg 10

7412.2000.00 -Of copper alloys ………………………………………. kg 10

7413.0000.00 -Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated …………… kg 20

74.14 Cloth (including endless bands), grill and netting, of copper wire; expanded metal of copper.

7414.2000.00 – Cloth …………………….…………………………….. kg 20

7414.9000.00 – Other ………………………………………………….. kg 20

74.15 Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper.

7415.1000.00 – Nails and tacks, drawing pins, staples and similar articles.. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

-Other articles, not threaded:

7415.2100.00 — Washers (including spring washers) ………… kg 20

7415.2900.00 — Other ……………………………………….. kg 20

-Other threaded articles :

7415.3300.00 — Screws; bolts and nuts ……………………..…. kg 20

7415.3900.00 — Other ………………………….……………… kg 20

7416.0000.00 – Copper springs ……………………………… kg 20

7417.0000.00 – Cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof, of copper ……………………………… kg 20

74.18 Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper.

-Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like :

7418.1100.00 — Pot scourers and scouring or polishing pads, gloves and the like …………………………….. kg 20

7418.1900.00 — Other ………………………………………. kg 20

7418.2000.00 -Sanitary wares and parts thereof …………… kg 20

74.19 Other articles of copper(+).

7419.1000.00 -Chain and parts thereof ………………………. kg 20

-Other:

7419.9100.00 — Cast, moulded, stampled or forged, but not further worked ……………………..…………… kg 20

7419.9900.00 — Other …………………………………………. kg 20

 

Chapter 75

Nickel and articles thereof

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 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 onetenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b.)    Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or 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 crosssection 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 onetenth of the width.

(d.)    Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products or heading 75.02), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

– 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 side, provided that they do not assume the character of articles or products of other headings.

Heading 75.06 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character or 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 wall thickness. Products with a rectangular (including square), equilateral triangular, or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and  pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading 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 :

(i)      the cobalt content by weight does not exceed 1.5 %, and

(ii)     the content by weight of any element does not exceed the limit specified in the following table:

 

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 :

(i)      the content by weight of cobalt exceeds 1.5 %,

(ii)     the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or

(iii)    the total content by weight of elements other than nickel plus cobalt exceeds 1 %.

2 –     Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading 7508.10 the term “wire” applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6mm.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

75.01 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy.

7501.1000.00 -Nickel mattes …………………………..……………. kg 5

7501.2000.00 – Nickel oxide sinters and other intermediate products of nickel metallurgy …………………………… kg 5

75.02 Unwrought nickel.

7502.1000.00 – Nickel, not alloyed ……………………………….…. kg 5

7502.2000.00 – Nickel alloys …………………………………..…….. kg 5

7503.0000.00 -Nickel waste and scrap. ………………………..….. kg 5

7504.0000.00 – Nickel powders and flakes … …………………….. kg 5

75.05 Nickel bars, rods, profiles and wire.

-Bars, rods and profiles:

7505.1100.00 — Of nickel, not alloyed …………………………….. kg 10

7505.1200.00 — Of nickel alloys …………………….…………….. kg 10

-Wire:

7502.2100.00 — Of nickel, not alloyed ……………………………. kg 10

7502.2200.00 — Of nickel alloys …………………………………… kg 10

75.06 Nickel plates, sheets, strip and foil.

7506.1000.00 -Of nickel, not alloyed …………………………….. kg 10

7506.2000.00 -Of nickel alloys ………………………………….. kg 10

75.07 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbow, sleeves).

-Tubes and pipes:

7507.1100.00 — Of nickel, not alloyed ……………………………. kg 10

7507.1200.00 — Of nickel alloys …………………………………. kg 10

7507.2000.00 – Tube or pipe fittings ……………………………….. kg 10

75.08 Other articles or nickel.

7508.1000.00 -Cloth, grill and netting, of nickel wire ………… kg 20

7508.9000.00 -Other …………………………………………… kg 20

 

Chapter 76

Aluminum and articles thereof

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”) crosssection exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b)     Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes.

The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c)     Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid crosssection 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 onetenth of the width.

(d)     Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products or heading 76.01),coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are :

– of rectangular (including square) shape with a thickness not exceeding onetenth of the width,

– of a shape other than rectangular or square, of any side, provided that they do not assume the character of articles or products of other headings.

Heading 76.06 and 76.07 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character or articles or products of other headings.

(e)     Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading 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 aluminum, provided that the content by weight of any other element does not exceed the limit specified in the following table.

 

TABLE – Other elements

Element Limiting content % by weight

Fe + Si (iron plus silicon) Other elements (1) each 1 0.1 (2)

(1)     Other elements are, for example Cr, Cu, Mg, Mn, Ni, Zn.

(2)     Copper is permitted in a proportion greater than 0.1 % but not more than 0.2%, provided that neither the chromium nor manganese content exceeds 0.05%

(b)     Aluminum alloys

Metallic substances in which aluminium predominates by weight over each of the elements, provided that:

(i)      the content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing table; or

(ii)     the total content by weight of such other elements exceeds 1 %

  1. – Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading

716.91 the term “wire” applies only to products, whether or not in coils, of any cross – sectional shape, of which no cross-sectional dimension exceeds 6mm.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

76.01 Unwrought aluminium.

7601.1000.00 -Aluminium, not alloyed ….…………………. kg 5

7601.2000.00 -Aluminium alloys ………………………….. kg 5

7602.0000.00 – Aluminium waste and scrap …………..…. kg 5

76.03 Aluminium powders and flakes.

7603.1000.00 – Powders of non-lamellar structure …………… kg 5

7603.2000.00 – Powders of lamellar structure; flakes ………… kg 5

76.04 Aluminium bars, rods and profiles

7604.1000.00 -Of aluminium, not alloyed .……….…………. kg 10

-Of aluminium alloys :

7604.2100.00 — Hollow profiles …………………………….. kg 10

7604.2900.00 — Other ………………………………………… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

76.05 Aluminium wire

-Of aluminium, not alloyed:

7605.1100.00 — Of which the maximum cross-sectional dimension exceeds 7 mm ……………………… kg 5

7605.1900.00 — Other ………………………………………… kg 10

-Of aluminium alloys:

7605.2100.00 — Of which the maximum cross-sectional dimension exceeds 7 mm ………………………. kg 5

7605.2900.00 — Other ………………………………………….. kg 10

76.06 Aluminium plates, sheets and strip, of a thickness exceeding 0.2mm.

-Rectangular (including square) :

— Of aluminum, not alloyed:

7606.1100.12 — painted, coated or vanished ………………… kg 10

7606.1100.13 — other ………………………………………. kg 10

— Of aluminum alloys:

7606.1200.14 — painted, coated or vanished …………………. kg 10

7606.1200.19 — other ………………………………………… kg 10

– Other:

7606.9100.00 — Of aluminum, not alloyed … …………………. kg 10

7606.9200.00 — Of aluminum alloys…………………………… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

76.07 Aluminum foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing not exceeding 0.2 mm.

– Not backed:

7607.1100.00 — Rolled but not further worked ………………….. kg 5

–Other:

7607.1900.11 — Printed flexible packaging materials……………. kg 50

7607.1900.19 — Other ……………………………………………. kg 5

-Backed:

7607.2000.21 — Printed flexible packaging materials……………. kg 50

7607.2000.29 — Other …………………………………………… kg 5

76.08 Aluminium tubes and pipes

7608.1000.00 -Of aluminium, not alloyed .……………………. kg 20

7608.2000.00 – Of aluminium alloys …………………………… kg 20

7609.0000.00 – Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) …………………….. kg 20

76.10 Aluminium structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds, for doors, balustrades, pillars and columns) ; aluminium plates, rods, profiles, tubes and the like, prepared for use in structures.

7610.1000.00 -Doors, windows and their frames and thresholds for doors ………………………………………………. kg 20

7610.9000.00 -Other ……………………………………..…….. kg 50

7611.0000.00 – Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas) of a capacity exceeding 300 1itres, whether or not heat-insulated, but not fitted with mechanical or thermal equipment ………………… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

76.12 Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers, for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 1itres, whether or not heat-insulated, but not fitted with mechanical or thermal equipment.

7612.1000.00 -Collapsible tubular containers ……………….…… kg 5

7612.9000.00 -Other …………………….…………………….…. kg 20

7613.0000.00 Aluminium containers for compressed or liquefied gas ………………………………………………… kg 10

76.14 Stranded Wire, cables, plaited bands and the like, of aluminium, not electrically insulated

7614.1000.00 – With steel core …………………………….……… kg 50

7614.9000.00 – Other ………………………………………………. kg 50

76.15 Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary are and parts thereof, of aluminium.

– Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like :

7615.1100.00 — Pot scourers and scouring or polishing pads, gloves

and the like.…………………………………………. kg 20

7615.1900.00 — Other …………………………………………….. kg 20

7615.2000.00 -Sanitary ware and parts thereof …………………… kg 20

76.16 Other articles of aluminium.

7616.1000.00 -Nails, tacks, staples (other than those of heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles……………… kg 20

-Other:

7616.9100.00 — Cloth, grill, netting and fencing, of aluminium wire.. kg 20

7616.9900.00 — Other ……………………………………………… kg 20

 

Chapter 77

(Reserved for possible future use in the

Harmonized System)

Chapter 78

Lead and articles thereof

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 crosssection along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c)     Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid crosssection 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 onetenth of the width.

(d)     Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products or heading 78.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

– of rectangular (including square) shape with a thickness not exceeding onetenth of the width,

– of a shape other than rectangular or square, of any side, provided that they do

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

78.01 Unwrought lead.

7801.1000.00 -Refined lead …………………………………. kg 5

-Other :

7801.9100.00 — Containing by weight antimony as the principal

other element …………………………………… kg 5

7801.9900.00 — Other …………………………………..……. kg 5

7802.0000.00 -Lead waste and scrap ………………………. kg 5

7803.0000.00 -Lead bars, rods, profiles and wire ………… kg 10

Lead plates, sheets, strip and foil; lead powders

78.04 and flakes.

-Plates, sheets, strip and foil :

7804.1100.00 — Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0.2 mm …………..… kg 10

7804.1900.00 — Other ………………………………………….. kg 10

7804.2000.00 -Powders and flakes …………………………… kg 5

7805.0000.00 -Lead tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) ……… kg 20

7806.0000.00 -Other articles of lead ……………………….. kg 20

Zinc and articles thereof

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 crosssection along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c)     Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid crosssection 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 onetenth of the width.

(d)     Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products or heading 79.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

– of rectangular (including square) shape with a thickness not exceeding onetenth 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 79.05 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character or 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. TubesM 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.

Page 374

Subheading Notes.

  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%.

(b) Zinc dust

Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least 80% by weight of the particles pass through a sieve with 63 micrometres (microns) mesh. It must contain at least 85% by weight of metallic zinc.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

79.01 Unwrought zinc.

-Zinc, not alloyed :

7901.1100.00 — Containing by weight 99.99% or more of zinc kg 5

7901.1200.00 — Containing by weight less than 99.99 % of more ……………………………………….. kg 5

7901.2000.00 -Zinc alloys ……………….……………… kg 5

7902.0000.00 -Zinc waste and scrap ………………….. kg 5

79.03 Zinc dust, powders and flakes.

7903.1000.00 – Zinc dust ………………………………..… kg 5

7903.9000.00 -Other …………………….…………..…… kg 5

7904.0000.00 -Zinc bars, rods, profiles and wire ………… kg 10

7905.0000.00 -Zinc plates, sheets, strip and foil …………… kg 10

7906.0000.00 -Zinc tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) …………. kg 20

7907.0000.00 -Other articles of zinc ………………………. kg 20

 

Chapter 80

Tin and articles thereof

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 crosssection 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”) crosssection exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b)     Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform crosssection along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c)     Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.

(d)     Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products or heading 80.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

– of rectangular (including square) shape with a thickness not exceeding onetenth 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 80.04 and 80.05 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 or 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

Page 376 (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Note.

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

(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 :

 

TABLE – other elements

Element                          Limiting content % by weight

Bi Bismuth                                         0.1

Cu Coppers                                        0.4

(b)     Tin alloys

Metallic substances in which tin predominates by weight over each of the other elements, provided that:

(i)      the total content by weight of such other elements exceeds 1%; or

(ii)     the content by weight of either bismuth or copper is equal to or greater than the limit specified in the foregoing table.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

80.01 Unwrought tin.

8001.1000.00 -Tin, not alloyed ……………………………….…………….. kg5

8001.2000.00 -Tin alloys ………………………………………….……..…. kg5

8002.0000.00 -Tin waste and scrap ………………………………..……… kg5

8003.0000.00 -Tin bars, rods, profiles and wire ………………………… kg 10

8004.0000.00 – Tin plates, sheets and strip, of a thickness exceeding 0.2 m …. kg10

8005.0000.00 – Tin foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.2mm; tin powders and flakes ………………… kg 10

8006.0000.00 – Tin tubes, pipes and tube or fittings (for example, couplings, elbows, sleeves) ………………….. kg 20

8007.0000.00 – Other articles of tin …………………………………………. kg20

 

Chapter 81

Other base metals; cermets; article thereof

Subheading Note.

  1. – Note 1 to Chapter 74, defining “bars and rods”, “profiles”, “wire” and “plates, sheets, strip and foils” applies, mutatis mutandis, to this Chapter.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

81.01 Tungsten (wolfram) and articles thereof, including waste and scrap.

8101.1000.00 – Powders ……………………………….……. kg 5

-Other:

8101.9400.00 — Unwrought tungsten, including bars and rods obtained simply by sintering .…………………. kg 5

8101.9500.00 — Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil… kg 10

8101.9600.00 — Wire ………………………………..……… kg 10

8101.9700.00 — Waste and scrap ………………….………. kg 5

8101.9900.00 — Other ……………………………………… kg 20

81.02 Molybdenum and articles thereof, including waste and scrap.

8102.1000.00 -Powders …………………..…………….. kg 5

-Other:

8102.9400.00 –Unwrought molybdenum, including bars and rods obtained simply by Sintering …………… kg 10

8102.9500.00 –Bars and rods, other than those obtained simplynby sintering, profiles, plates, sheets, strip and foil kg 10

8102.9600.00 — Wire …………………………………….. kg 10

8102.9700.00 — Waste and scrap …………………..……. kg 5

8102.9900.00 — Other …………………………..……….. kg 20

81.03 Tantalum and articles thereof, including waste and scrap.

8103.2000.00 – Unwrought tantalum, including bars and rods obtained simple by sintering; powders ………. kg 5

8103.3000.00 -Waste and scrap ……………………………. kg 5

8103.9000.00 – Other …………………………………..…… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

81.04 Magnesium and articles thereof including waste and scrap.

– Unwrought magnesium:

8104.1100.00 — Containing at least 99.8 % by weight of magnesium ………………………….……..…. kg 5

8104.1900.00 — Other …………………………………..…… kg 20

8104.2000.00 – Waste and scrap ………….…………………. kg 5

8104.3000.00 – Raspings, turnings and granules, graded according to size; powders …………..………. kg 5

8104.9000.00 -Other …………………………………….…. kg 20

81.05 Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap.

8105.2000.00 – Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powder … kg 5

8105.3000.00 -Waste and scrap …………………………….. kg 5

8105.9000.00 -Other …………………………………………. kg 20

8106.0000.00 -Bismuth and articles thereof, including waste and scrap …………………………………….. kg 20

81.07 – Cadmium and articles thereof, including waste and scrap.

8107.2000.00 – Unwrought cadmium; Powders………………. kg 5

8107.3000.00 -Waste and scrap …………………………….. kg 5

8107.9000.00 -Other …………………….…………………… kg 20

81.08 Titanium and articles thereof, including waste and scrap.

8108.2000.00 – Unwrought titanium; Powders ………………… kg 5

8108.3000.00 -Waste and scrap ………………………………. kg 5

8108.9000.00 -Other ………………….……………………… kg 20

81.09 Zicronium and articles thereof, including waste and scrap.

8109.2000.00 -Unwrought zicronium; Powders ………..……. kg 5

8109.3000.00 -Waste and scrap …………………………..…. kg 5

8109.9000.00 -Other ……………………………………..….. kg 20

 

HEADING/ H.S. CODE DESCRIPTION NG DUTY RATE SU

81.10 Antimony and articles thereof, including waste and scrap.

8110.1000.00 – Unwrought antimony; powders ……………… kg 5

8110.2000.00 -Waste and scrap ……………………………… kg 5

8110.9000.00 -Other ……………………………………….. kg 20

8111.0000.00 -Manganese and articles thereof, including

waste and scrap ……………………………… kg 20

81.12 Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium, (columbium), rhenium and thallium, and articles of these metals, including waste and scrap.

– Beryllium:

8112.1200.00 — Unwrought; powders …………………….…. kg 5

8112.1300.00 — Waste and scrap …………………………….. kg 5

8112.1900.00 — Other ………………………………….……. kg 20

– Chromium:

8112.2100.00 — Unwrought; powders ……………………..…. kg 5

8112.2200.00 — Waste and scrap ……………………………… kg 5

8112.2900.00 — Other ………………………………………… kg 20

8112.3000.00 -Germanium ……………..…………………… kg 20

8112.4000.00 -Vanadium ……………………………….….. kg 20

-Thallium:

8112.5100.00 — Unwrought; powders …………………….….. kg 5

8112.5200.00 — Waste and scrap ……………………….……. kg 5

8112.5900.00 — Other ………………………….…………….. kg 20

-Other:

8112.9200.00 — Unwrought ; waste and scrap; powders ……… kg 5

8112.9900.00 — Other ……………………………..………….. kg 20

8113.0000.00 -Cermets and articles thereof, including waste

and scrap …………………………..…………. kg 20

 

Chapter 82

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

Notes.

  1. – Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure and pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part of :

(a)     Base metal;

(a)     Metal carbides or cermets;

(b)     Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or

(c)     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.

  1. – 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 84.66). However, parts of general used 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 85.10.

  1. – Sets consisting of one or more knives of heading 82.11 and at least an equal number of articles of heading 82.15 are to be classified in heading 82.15.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

82.01 Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry

8201.1000.00 -Spades and shovels …………………………… kg 20

8201.2000.00 -Forks …………………….…………………… kg 20

8201.3000.00 -Mattocks, picks, hoes and rakes ……………… kg 20

8201.4000.00 -Axes, bill hooks and similar hewing tools …… kg 20

8201.5000.00 -Secateurs and similar one-handed pruners and

shears (including poultry shears) ….…………….. kg 20

8201.6000.00 -Hedge shears, two-handed pruning shears and

similar two handed shears ………………………. kg 20

8201.9000.00 -Other hand tools of a kind used in agriculture, horticulture or forestry ………………………….. kg 20

82.02 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades).

8202.1000.00 -Hand saws ……………………………………. kg 20

8202.2000.00 -Hand saw blades ……………………………… kg 10

-Circular saw blades (including slitting or slotting saw blades) :

8202.3100.00 — With working part of steel .…………………… kg 10

8202.3900.00 — Other, including part ………………………….. kg 10

8202.4000.00 – Chain saw blades ……………………………… kg 10

– Other saw blades :

8202.9100.00 — Straight saw blades, for working metal ……… kg 10

8202.9900.00 — Other …………………………………..…….. kg 10

82.03 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools.

8203.1000.00 -Files, rasps and similar tools …………..……… kg 10

8203.2000.00 – Pliers (including cutting pliers), pincers, tweezers and similar tools ………………………..……….. kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8203.3000.00 -Metal cutting shears and similar tools ………… kg 10

8203.4000.00 -Pipe-cutters, bolt croppers, perforating punches and similar tools ………………………………. kg 10

82.04 Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles.

-Hand-operated spanners and wrenches :

8204.1100.00 — Non-adjustable ………….…………………… kg 10

8204.1200.00 — Adjustable ……………………………………. kg 10

8204.2000.00 – Interchangeable spanner sockets, with or without handles ………………………………………… kg 10

82.05 Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks.

8205.1000.00 -Drilling, threading or tapping tools…………… kg 10

8205.2000.00 – Hammers and sledge Hammers ………….…… kg 10

8205.3000.00 -Planes, chisels, gouges and similar cutting tools for working wood ……………………………… kg 10

8205.4000.00 -Screwdrivers ………………………………… kg 10

– Other hand tools (including glaziers’ diamonds) :

8205.5100.00 — Household tools ……………………………. kg 10

8205.5900.00 — Other …………………….…………………. kg 10

8205.6000.00 -Blow lamps ………………………………… kg 10

8205.7000.00 – Vices, clamps and the like ..………………… kg 10

8205.8000.00 -Anvils; portable forges; hand or pedal-operated Bgrinding wheels with frameworks ……………. kg 10

8205.9000.00 -Sets of articles of two or more of the forgoing subheadings …………………………………… kg 10

8206.0000.00 – Tools of two or more of the headings 82.02 to

82.05, put up in sets for retail sale…………… kg 10

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

82.07 Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools.

-Rock drilling or earth boring tools :

8207.1300.00 — With working part of cermets ………………… kg 10

8207.1900.00 — Other, including parts ………………………… kg 10

8207.2000.00 -Dies for drawing or extruding metal ……….… kg 10

8207.3000.00 -Tools for pressing, stamping or punching …..… kg 10

8207.4000.00 – Tools for tapping or threading ……………..… kg 10

8207.5000.00 -Tools for drilling, other than for rock drilling … kg 10

8207.6000.00 -Tools for boring or broaching ………………. kg 10

8207.7000.00 -Tools for milling ……………………..……… kg 10

8207.8000.00 -Tools for turning ………………………..……. kg 10

8207.9000.00 -Other interchangeable tools ……………..…… kg 10

82.08 Knives and cutting blades, for machines or for mechanical appliances

8208.1000.00 -For metal working ……….………………….. kg 10

8208.2000.00 -For wood working ……….………………….. kg 10

8208.3000.00 -For kitchen appliances or for machines used by the food industry ………………………………. kg 10

8208.4000.00 -For agricultural, horticultural or forestry machines ……………………………………….. kg 10

8208.9000.00 -Other …………………….…………………… kg 10

8209.0000.00 -Plates, sticks, trips and the like for tools, unmounted,

of cermets ………………………….. kg 10

8210.0000.00 -Hand-operated mechanical appliances, weighing 10kg or less, used in the preparation, conditioning or serving of food or drink ……. kg 20

82.11 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 82.08, and blades therefor :

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8211.1000.00 -Sets of assorted articles ….….………………. u 20

-Other:

8211.9100.00 — Table knives having fixed blades …………… kg 20

8211.9200.00 — Other knives having fixed blades …………… u 20

8211.9300.00 — Knives having other than fixed blades ……… u 20

8211.9400.00 — Blades ……………………………………….. kg 10

8211.9500.00 — Handles of base metal ………………………. kg 10

82.12 Razors and razor blades (including razor blade blanks in strips).

8212.1000.00 -Razors ………………………………………. u 20

8212.2000.00 -Safety razor blades, including razor blade blanks in strips ….……………………………..………. u 20

8212.9000.00 – Other parts ……………………….………….. kg 10

8213.0000.00 -Scissors, tailors’ shears and similar shears, and blades therefor …………………..……….. kg 10

82.14 Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files).

8214.1000.00 -Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor ………… kg 20

8214.2000.00 -Manicure or pedicure sets and instruments (including nail files) …………….……………. kg 10

8214.9000.00 -Other ………………………………………… kg 20

82.15 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware.

8215.1000.00 -Sets of assorted articles containing at least one article plated with precious metal ………………. kg 20

8215.2000.00 – Other sets of assorted articles. ………………… kg 20

-Other:

8215.9100.00 — Plated with precious metal …………………… kg 20

8215.9900.00 — Other ………………………………………… kg 20

Page 385

Chapter 83

Miscellaneous articles of base metal

Notes.

  1. – For the purposes of this chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading 73. 12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal (Chapter 74 to 76 and 78 to 81) are not be taken as parts or articles of this Chapter.
  2. – For the purposes of heading 83.02, the word “castors” means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

83.01 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.

8301.1000.00 -Padlocks …………………………………..….. kg 20

8301.2000.00 -Locks of a kind used for motor vehicles ……… kg 20

8301.3000.00 -Locks of a kind used for furniture ……….…… kg 20

8301.4000.00 -Other locks …………………..……………….. kg 20

8301.5000.00 – Clasps and frames with clasps, incorporating locks ………………………………………….…. kg 20

8301.6000.00 -Parts ……………………………………….…. kg 10

8301.7000.00 – Keys presented separately ………………….… kg 20

83.02 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.

8302.1000.00 -Hinges ………………………………………… kg 20

8302.2000.00 -Castors ………………………………………. kg 20

8302.3000.00 -Other mountings, fittings and similar articles suitable for motor vehicles ……………………… kg 20

-Other mountings, fittings and similar articles :

8302.4100.00 — Suitable for buildings ……………………….. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8302.4200.00 — Other, suitable for furniture ………………….. kg 20

8302.4900.00 — Other ………………..………………………. kg 20

8302.5000.00 -Hat-racks, hat-pegs, brackets and similar fixtures kg 20

8302.6000.00 -Automatic door closers ……………………… kg 20

8303.0000.00 -Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal …………………………………………. kg 20

8304.0000.00 -Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of

heading 94.03 ……………………………….. kg 20

83.05 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.

8305.1000.00 -Fittings for loose-leaf binders or files …..… kg 20

8305.2000.00 – Staples in strips …………………………… kg 20

8305.9000.00 -Other, including parts ……………………… kg 20

83.06 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.

8306.1000.00 -Bells, gongs and the like ….………………… kg 20

-Statuettes and other ornaments:

8306.2100.00 –Plated with precious metal ………………… kg 20

8306.2900.00 — Other ……………………………………… kg 20

8306.3000.00 -Photograph, picture or similar frames; mirrors kg 20

83.07 Flexible tubing of base metal, with or without fittings.

8307.1000.00 -Of iron or steel ……………………………. kg 20

8307.9000.00 -Of other base metal ……………………….. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

83.08 Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal.

8308.1000.00 -Hooks, eyes and eyelets ………………………. kg 10

8308.2000.00 -Tubular or bifurcated rivets …………………… kg 10

8308.9000.00 -Other, including part ………………………….. kg 10

83.09 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal.

– Crown corks:

8309.1000.11 — Pharmaceutical ………………………………. kg 5

8309.1000.19 — Other …………………………………………. kg 20

-Other:

8309.9000.91 — Pharmaceutical ……………………………….. kg 5

8309.9000.99 — Other …………………..……………………… kg 20

8310.0000.00 -Sign-plates, name-plates, address-plates and similar plates, numbers,

letters and other symbols, of base metal, excluding those of

heading 94.05 ………………………..……….. kg 20

83.11 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 to metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying.

8311.1000.00 -Coated electrodes of base metal, for electric arc-welding ……………………………………… kg 10

8311.2000.00 -Cored wire of base metal, for electric arcwelding …………………………………………. kg 10

8311.3000.00 -Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame .……….. kg 10

8311.9000.00 -Other, including parts ….…………………….. kg 10

 

Section XVI

MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF;  SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

Notes.

  1. – This Section does not cover :

(a)     Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 40.10): 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 40.16);

(b)     Articles of leather or of composition leather (heading 42.04) or of furskin (heading 43.03), 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 59.10), or other articles of textile materials for technical uses (heading 59.11);

(f)      Precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.02 to 71.04, or articles wholly of such stones of heading 71.16, except unmounted worked sapphires and diamonds for styli (heading 85.22);

(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 73.04);

(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 82.07 or brushes of a kind used as parts of machines (heading 96.03); 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 68.04 or 69.09);

(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 96.12 if inked or otherwise prepared for giving impressions).

  1. – Subject to Note 1 of this section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) 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 84.09, 84.31, 84.48, 84.66, 84.73, 84.85, 85.03, 85.22, 85.29, 85.38 and 85.48) 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 84.79 or 85.43) are to be classified with the machines of that kind or inheading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 85.17 and 85.25 to 85.28 are to be classified in heading 85.17;

(c)     All other parts are to be classified in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate or, failing that, in heading 84.85 or 85.48.

  1. – 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.
  2. – Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole fails to be classified in the heading appropriate to that function.
  3. – For the purposes of these Notes, the expression “machines” means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.

 

Chapter 84

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

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 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 70.19 or 70.20);

(d)     Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);

(e)     Electro-mechanical domestic appliances of heading 85.09; digital cameras of heading 85.25; or

(f)      Hand-operated mechanical floor sweepers, not motorised (heading 96.03).

  1. – Subject to the operation of Note 3 to Section XVI, a machine or appliance which answers to a description in one or more of the headings 84.01 to 84.24 and at the same time to a description in one or other of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the former group and not the latter.

Heading 84.19 does not, however, cover:

(a)     Germination plant, incubators or brooders (heading 84.36);

(b)     Grain dampening machines (heading 84.37);

(c)     Diffusing apparatus for sugar juice extraction (heading 84.38);

(d)     Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 84.51); or

(e)     Machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary.

Heading 84.22 does not cover:

(a)     Sewing machines for closing bags or similar containers (heading 84.52); or

(b)     Office machinery of heading 84.72.

Heading 84.24 does not cover:

Ink-jet printing machines (heading 84.43 or 84.71)

  1. – A machine-tool for working any material which answers to a description in heading 84.56 and at the same time to a description in heading 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading 84.56.
  2. – Heading 84.57 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 work piece (unit construction machines, single station), or

(c)     by the automatic transfer of the work piece to different unit heads (multi-station transfer machines).

  1. – (A) For the purposes of heading 84.71, the expression “automatic data processing machines” means:

(a)     Digital machines, capable of (1) storing the processing program or programs and at least the data immediately necessary for the execution of the program;

(2)     being freely programmed in accordance with the requirements of the user; (3) performing arithmetical computations specified by the user; and, (4) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run;

(b)     Analogue machines capable of simulating mathematical models and comprising at least : analogue elements, control elements and programming elements;

(c)     Hybrid machines consisting of either a digital machine with analogue elements or an analogue machine with digital elements.

(B)     Automatic data processing machines may be in the form of systems consisting of a variable number of separate units. Subject to paragraph (E) below, a unit is to be regarded as being a part of a complete system if it meets all of the following conditions:

(a)     It is of a kind solely or principally used in an automatic data processing system;

(b)     It is connectable to the central processing unit either directly or through one

or more other units; and

(c)     It is able to accept or deliver data in a form (codes or signals) which can be used by the system.

(C)     Separately presented units of an automatic data processing machine are top be classified in heading 84.71.

(D)    Printers, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs (B) (b) and (B) (c) above, are in all cases to be classified as units of heading 84.71.

(E)     Machines performing a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.

  1. – Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 % or by more than 0.05mm, which ever is less.

Other steel balls are to be classified in heading 73.26

  1. – 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

84.79. Heading 84.79 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) metal wire, textile yarn or any other material or from a combination of such materials.

  1. – For the purposes of heading 84.70, the term “pocket-size” applies only to machines the dimensions of which do not exceed 170mm x 100mm x 45mm.

Subheading Notes.

  1. – For the purposes of subheading 8471.49, the term “systems” means automatic data processing machines whose units satisfy the conditions laid down in Note 5 (B) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).
  2. – Subheading 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is t least three times the diameter. The ends of the rollers may be rounded.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

84.01 Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation.

8401.1000.00 – Nuclear reactors ………………………………. kg 0

8401.2000.00 -Machinery and apparatus for isotopic separation, and parts thereof ………………………………… kg 0

8401.3000.00 – Fuel elements (cartridges), non-irradiated ……. kg 0

8401.4000.00 -Parts of nuclear reactors ……………………… kg 5

84.02 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers.

-Steam or other vapour generating boilers :

8402.1100.00 –Watertube boilers with a steam production exceeding 45 t per hour …………………………. kg 0

8402.1200.00 –Watertube boilers with a steam production not exceeding 45t per hour ………………………… kg 0

8402.1900.00 — Other vapour generating boilers, including hybrid Boilers …………………………………. kg 0

8402.2000.00 -Super-heated water boilers ………………….. kg 0

8402.9000.00 -Parts ………………………………………… kg 5

84.03 Central heating boilers other than those of heading No. 84.02.

8403.1000.00 -Boilers ……………………………………….. kg 0

8403.9000.00 -Parts ………………………………………….. kg 5

84.04 Auxiliary plant for use with boilers of heading No. 84.02 or 84.03 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units.

8404.1000.00 – Auxiliary plant for use with boilers of heading

No. 84.02 or 84.03………………………………. kg 0

8404.2000.00 – Condensers for steam or other vapour power units. …………………………………………… kg 0

8404.9000.00 -Parts ………………………………………….. kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

84.05 Producer gas or water gas generators, with or without their purifiers; acetylene

gas generators and similar water process gas generators, with or without their purifiers.

8405.1000.00 -Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers …………………………… kg 0

8405.9000.00 -Parts …………………………………………. kg 5

84.06 Steam turbines and other vapour turbines

8406.1000.00 -Turbines for marine Propulsion ……………….. u 0

-Other turbines :

8406.8100.00 –Of an output exceeding 40 MW ……………… u 0

8406.8200.00 — Of an output not exceeding 40 MW ………… u 0

8406.9000.00 -Parts ………………………………………….. kg 5

84.07 Spark-ignition reciprocating or rotary internal combustion piston engines.

8407.1000.00 -Aircraft engines …………….……………….. u 5

-Marine propulsion engines :

8407.2100.00 — Outboard motors …………………………… u 5

8407.2900.00 — Other ………………………………………… kg 5

-Reciprocating piston engines of a kind used for the propulsion of vehicles of

Chapter 87 :

8407.3100.00 — Of a cylinder capacity not exceeding 50cc …… u 5

8407.3200.00 — Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc ………………………………. kg 5

8407.3300.00 — Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc……………………………… u 5

8407.3400.00 — Of a cylinder capacity exceeding 1,000 cc…… u 5

8407.9000.00 – Other engines ………………………………… u 5

84.08 Compression-ignition internal combustion piston engines (diesel or semidiesel engines)

8408.1000.00 – Marine propulsion engines …………………… kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8408.2000.00 – Engines of a kind used for the propulsion of vehicles Chapter 87 ……………………………. u 5

8408.9000.00 – Other engines ………………………………… u 5

84.09 Parts suitable for use solely or principally with the engines or heading 84.07 or 84.08.

8409.1000.00 – For aircraft engines …………………………. u 5

– Other:

8409.9100.00 — Suitable for use solely or principally with sparkignition internal combustion piston engines …… kg 5

8409.9900.00 — Others ……………………………………….. kg 5

84.10 Hydraulic turbines, water wheels, and regulators therefor.

-Hydraulic turbines and water wheel:

8410.1100.00 –Of a power not exceeding 1,000 kW ……… u 0

8410.1200.00 — Of a power exceeding 1,000 kW but not exceeding 10,000 kW …………………………. u 0

8410.1300.00 — Of a power exceeding 10,000 kW …………. u 0

8410.9000.00 -Parts, including regulators …………………… kg 5

84.11 Turbo-jets, turbo-propellers and other gas turbines.

-Turbo-jets:

8411.1100.00 — Of a thrust not exceeding 25Kn. ……………… u 0

8411.1200.00 — Of a thrust exceeding 25 kN …………………. u 0

-Turbo-propellers:

8411.2100.00 — Of a power not exceeding 1,100 kW ………. u 0

8411.2200.00 — Of a power exceeding 1,100 kW …………… u 0

– Other gas turbines:

8411.8100.00 — Of a power not exceeding 5,000 kW ………… u 0

8411.8200.00 — Of a power exceeding 5,000 kW …………… u 0 Parts:

8411.9100.00 –Of turbo-jets or turbo propellers …………… kg 5

8411.9900.00 — Other ……………………………………….. kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

84.12 Other engines and motors.

8412.1000.00 -Reaction engines other than turbo-jets ……… kg 0

-Hydraulic power engines and motors :

8412.2100.00 — Linear acting (cylinders) ….………………. u 0

8412.2900.00 — Other ……………………….………………. u 0

– Pneumatic power engines and motors :

8412.3100.00 — Linear acting (cylinders) ………………….. u 0

8412.3900.00 — Other ………………………………….…… u 0

8412.8000.00 -Other …………………………………….….. u 0

8412.9000.00 -Parts ………………………….……………… kg 5

84.13 Pumps for liquids, whether or not fitted with a measuring device; liquid elevators.

-Pumps fitted or designed to be fitted with a measuring device :

8413.1100.00 — Pumps for dispensing fuel or lubricants, of the type used in filling-stations or in garages …….. u 5

8413.1900.00 — Other ……………………………………….. u 0

8413.2000.00 – Hand pumps, other than those of subheading

8413.1100.00 or 8413.1900.00 ……………….. u 5

8413.3000.00 -Fuel, lubricating or cooling medium pumps for internal combustion piston engines ….……….. u 5

8413.4000.00 -Concrete pumps ……………………………. u 0

8413.5000.00 – Other reciprocating positive displacement pumps u 0

8413.6000.00 – Other rotary positive displacement pumps …… u 0

8413.7000.00 -Other centrifugal pumps ………………….… u 0

– Other pumps; liquid elevators :

8413.8100.00 — Pumps ……………………………………..… u 0

8413.8200.00 –Liquid elevators ………….…………………. u 0

-Parts:

8413.9100.00 –Of pumps …………………………………… kg 5

8413.9200.00 –Of liquid elevators ……….…………………. kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

84.14 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters.

8414.1000.00 -Vacuum pumps ………………………….…… u 0

8414.2000.00 -Hand or foot-operated air pumps …………..… u 5

8414.3000.00 -Compressors of a kind used in refrigerating equipment ……………………………………… u 0

8414.4000.00 -Air compressors mounted on a wheeled chassisfor towing ……………………………………… u 0

-Fans :

8414.5100.00 — Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W ………………………….. u 20

8414.5900.00 — Other ……………………………………….. u 20

8414.6000.00 -Hoods having a maximum horizontal side notexceeding 120 cm ……………………………… u 20

8414.8000.00 -Other …………………………………………. u 20

8414.9000.00 -Parts …………………………………………… kg 10

84.15 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.

-Wall or window types, self- contained or “split-system”:

8415.1000.11 — Completely knocked down (CKD) …………… u 10

8415.1000.19 — Other …………………………………………. u 50

– Of a kind used for persons, in motor vehicles:

8415.2000.21 — Completely knocked down (CKD) …………… u 10

8415.2000.29 — Other …………………………………………. u 50

– Other:

8415.8100.00 — Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) …………………………………………… u 0

8415.8200.00 — Other, incorporating a refrigerating unit ……… u 0

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8415.8300.00 — Not incorporating a refrigerating unit ……….… u 0

-Parts:

8415.9000.91 — Parts for Air conditioners of sub-headings

8415.1000 to 2000 ……………………………..… u 10

8415.9000.99 — Other parts for industrial air conditioners……… u 5

84.16 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances.

8416.1000.00 -Furnace burners for liquid fuel.……………….. kg 0

8416.2000.00 – Other furnace burners, including combination burners …………………………………………… kg 0

8416.3000.00 -Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances ………………………………………. kg 0

8416.9000.00 -Parts ………………………………………….. kg 5

84.17 Industrial or laboratory furnaces and ovens, including incinerators, nonelectric.

8417.1000.00 -Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites or of metals ………………u 0

8417.2000.00 -Bakery ovens, including biscuit ovens …..…… u 0

8417.8000.00 -Other …………………………………………. u 0

8417.9000.00 -Parts ………………………………………….. kg 5

84.18 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15

– Combined refrigerator- freezers, fitted with separate external doors:

8418.1000.11 — Completely knocked Down (CKD) …………… u 10

8418.1000.19 — Other ………………………………………….. u 50

– Refrigerators, household type:

— Compression-type:

8418.2100.22 — Completely knocked Down (CKD)…………… u 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8418.2100.23 — Other ………………………………………… u 50

— Absorption-type, electrical:

8418.2200.24 — Completely knocked Down (CKD) …………. u 10

8418.2200.25 — Other ………………………………………… u 50

— Other:

8418.2900.26 — Completely knocked Down (CKD) ……….… u 10

8418.2900.29 — Other ………………………………………… u 50

-Freezers of the chest type, not exceeding 800 litre Capacity:

8418.3000.31 — Completely knocked Down (CKD) ………… u 10

8418.3000.39 — Other ……………………………………….. u 50

-Freezers of the upright type, not exceeding 900 litre capacity:

8418.4000.41 — Completely knocked Down (CKD) …..…… u 10

8418.4000.49 — Other ………………………………………. u 50

– Other refrigerating or freezing chests, cabinets, display counters, show-cases and similar refrigerating or freezing furniture:

8418.5000.51 — Completely knocked Down (CKD) ……..… u 10

8418.5000.59 — Other …………………………………….… u 50

– Other refrigerating or freezing equipment heat pumps:

8418.6100.00 — Compression type units whose condensers are

heat exchangers ………………………………. u 0

8418.6900.00 — Other ………………………………………. u 0

– Parts:

8418.9100.00 — Furniture designed to receive refrigerating or freezing equipment ……………………………. kg 20

8418.9900.00 — Other ………………………………………. kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

84.19 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), 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 :

8419.1100.00 — Instantaneous gas water heaters ………………. u 0

8419.1900.00 — Other ………………………………………….. u 0

8419.2000.00 – Medical, surgical or laboratory sterilizers ……… u 0

-Dryers :

8419.3100.00 — For agricultural products …………………….… u 0

8419.3200.00 –For wood, paper pulp, paper or paperboard .…. u 0

8419.3900.00 — Other ………………….………………………. u 0

8419.4000.00 -Distilling or rectifying plant ……………..…… u 0

8419.5000.00 – Heat exchange units ………………………….. u 0

8419.6000.00 – Machinery for liquefying air or other gases ….. u 0

-Other machinery, plant and equipment:

8419.8100.00 — For making hot drinks or for cooking or heating food………………………………….…. u 0

8419.8900.00 — Other ………………………………..……….. u 0

8419.9000.00 -Parts …………………………………..………. kg 5

84.20 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor.

8420.1000.00 – Calendering or other rolling machines ……….. u 0

-Parts:

8420.9100.00 –Cylinders ………………………………..…… kg 5

8420.9900.00 — Other ………………………………………… kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

84.21 Centrifuges, including centrifugal dryers, filtering or purifying machinery and apparatus, for liquids or gases

-Centrifuges, including centrifugal dryers :

8421.1100.00 — Cream separators ………………………………. u 0

8421.1200.00 — Clothes-dryers …………………………………. u 0

8421.1900.00 — Other ………………………………………..… u 0

– Filtering or purifying machinery and apparatus for liquids:

–For filtering of purifying water:

8421.2100.22 —Domestic type ………………………………… u 20

8421.2100.23 — Other, Industrial ……………………..………. u 0

–For filtering or purifying beverages other than water:

8421.2200.24 —Domestic type …………………..…………… u 20

8421.2200.29 — Other, Industrial ……………………………… u 0

8421.2300.00 — Oil or petrol filter for internal combustion engines ………..………………………….……….. u 10

8421.2900.00 — Other, Industrial ………………………………. u 0

-Filtering or purifying machinery and apparatus for gases:

8421.3100.00 — Intake air filters for internal combustion engines u 10

8421.3900.00 — Other, Industrial ……………….…………….. u 0

-Parts:

8421.9100.00 — Of centrifuges, including centrifugal dryers … u 5

8421.9900.00 — Other ……………………………………….….. u 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

84.22 Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages.

-Dish washing machines:

8422.1100.00 — Of the household type ………………………. u 20

8422.1900.00 — Other ………………………………………… u 0

8422.2000.00 -Machinery for cleaning or drying bottles or other containers ………………………………………. u 0

8422.3000.00 -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 ……………. u 0

8422.4000.00 – Other packing or wrapping machinery (including heat-shrink wrapping machinery …….……….. kg 0

8422.9000.00 -Parts ………………………..……………….. kg 5

84.23 Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds.

8423.1000.00 -Personal weighing machines, including baby scales; household scales …………………….… u 20

8423.2000.00 – Scales for continuous weighing of goods on conveyors …………………………………….. u 0

8423.3000.00 -Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales … u 0

– Other weighing machinery:

8423.8100.00 — Having a maximum weighing capacity not exceeding 30 kg ……………………………… u 10

8423.8200.00 — Having a maximum weighing capacity exceeding 30 kg but not exceeding 5,000 kg …… u 0

8423.8900.00 — Other …………………………………………. u 0

8423.9000.00 -Weighing machine weights of all kinds; parts of weighing machinery ……………………..……… u 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

84.24 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines.

8424.1000.00 -Fire extinguishers, whether or not charged ….. u 5

8424.2000.00 -Spray guns and similar appliances …………… u 5

8424.3000.00 -Steam or sand blasting machines and similar jet projecting machines ……………………………. u 0

-Other appliances :

8424.8100.00 — Agricultural or horticultural………………….. u 0

8424.8900.00 — Other …………………………………………. u 0

8424.9000.00 -Parts ………………………………………….. kg 5

84.25 Pulley tackle and hosts other than skip hoists; winches and capstans; jacks. – Pulley tackle and hosts other than skip hoists or hoists of a kind used for raising vehicles :

8425.1100.00 — Powered by electric motor ….………………… u 0

8425.1900.00 — Other ………………………………………… kg 0

8425.2000.00 -Pith-head winding gear; winches specifically designed for use underground ………….……….. u 0

-Other winches; capstans :

8425.3100.00 — Powered by electric motor .…………………… u 0

8425.3900.00 — Other ……………………………………….. u 0

-Jacks; hoists of a kind used for raising vehicles:

8425.4100.00 — Built-in jacking systems of a type used in garages …………………………………………. u 0

8425.4200.00 — Other jacks and hoists, hydraulic ……………. u 0

8425.4900.00 — Other ………………………………………… u 0

84.26 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:

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8426.1100.00 — Overhead travelling cranes on fixed support … u 0

8426.1200.00 — Mobile lifting frames on tyres and straddle carriers …………………………………………… u 0

8426.1900.00 — Other …………………………………………… u 0

8426.2000.00 -Tower cranes ………………………………….. u 0

8426.3000.00 – Portal or pedestal jib cranes …………………… u 0

-Other machinery, self-propelled:

8426.4100.00 –On tyres ………………………………………. u 0

8426.4900.00 — Other …………………………..……………… u 0

-Other machinery:

8426.9100.00 –Designed for mounting on road vehicles ……… u 0

8426.9900.00 — Other ……………………………………….…. u 0

84.27 Fork-lift trucks; other works trucks fitted with lifting or handling equipment.

8427.1000.00 -Self-propelled trucks powered by an electric motor…. u 0

8427.2000.00 – Other self-propelled trucks .…………………………… u 0

8427.9000.00 -Other trucks …………………………………………. u 0

84.28 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, telefarics).

8428.1000.00 -Lifts and skip hoists …………………………………. u 0

8428.2000.00 -Pneumatic elevators and conveyors ………………… u 0

-Other continuous-action elevators and conveyors, for goods or materials :

8428.3100.00 –Specifically designed for underground use …………. u 0

8428.3200.00 –Other, bucket type …………………….…………… u 0

8428.3300.00 — Other, belt type ……………………….……………. u 0

8428.3900.00 — Other ……………………….……………..……………. u 0

8428.4000.00 – Escalators and moving walkways …………………. u 0

8428.5000.00 -Mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment ……….…………………………………….. u 0

8428.6000.00 -Teleferics, chair-lifts, skidraglines; traction mechanisms for funiculars …………………………….. u 0

8428.9000.00 -Other machinery ………………………………….… u 0

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

84.29 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical , excavators,, shovel, loaders, tamping machines and road rollers.,

-Bulldozers and angledozers:

8429.1100.00 — Track laying ………………………………… u 0

8429.1900.00 — Other ………………………………………. u 0

8429.2000.00 -Graders and levelers .. …….………………… u 0

8429.3000.00 -Scrapers ……………………………………. u 0

8429.4000.00 -Tamping machines and road rollers ………… u 0

-Mechanical shovels, excavators and shovel loaders:

8429.5100.00 — Front-end shovel loaders …………………… u 0

8429.5200.00 –Machinery with a 360o revolving superstructure … u 0

8429.5900.00 — Other ……………………………………….. u 0

84.30 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pileextractors; snow-ploughs and snow-blowers:

8430.1000.00 – Pile-drivers and pile extractors ………………… u 0

8430.2000.00 -Snow-ploughs and snow-blowers ……………… u 0

-Coal or rock cutters and tunnelling machinery:

8430.3100.00 — Self-propelled ……………………………….. u 0

8430.3900.00 — Other ………………………………………… u 0

-Other boring or sinking machinery:

8430.4100.00 — Self-propelled ……………………………….. u 0

8430.4900.00 — Other …………………………………………. u 0

8430.5000.00 -Other machinery, self-propelled ……………… u 5

-Other machinery, not self propelled :

8430.6100.00 –Tamping or compacting machinery………….. u 0

8430.6900.00 — Other ………………………………………… u 0

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

84.31 Parts suitable for use solely or principally with the machinery of headings

84.25 to 84.30.

8431.1000.00 -Of machinery of heading 84.25 ……………… kg 5

8431.2000.00 -Of machinery of heading 84.27 ……………… kg 5

-Of machinery of heading 84.28:

8431.3100.00 — Of lifts, skip hoists or escalators …………… kg 5

8431.3900.00 — Other ………………………………………. kg 5

-Of machinery of heading 84.26, 84.29 or 84.30

8431.4100.00 –Buckets, shovels, grabs and grips …………… kg 5

8431.4200.00 — Bulldozer or angledozer blades ……………… kg 5

8431.4300.00 –Parts for boring or sinking machinery of

subheading 8430.41 or 8430.4900.00 …………… kg 5

8431.4900.00 — Other ………………………………………..… kg 5

84.32 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers.

8432.1000.00 -Ploughs …………………………………….… u 0

– Harrows,scarifiers, cultivators, weeders and hoes:

8432.2100.00 — Disc harrows ……………………….……….. u 0

8432.2900.00 — Other ………………………………………… u 0

8432.3000.00 – Seeders, planters and transplanters ………….. u 0

8432.4000.00 -Manure spreaders and fertiliser distributors …. u 0

8432.8000.00 -Other machinery …………………………..… u 0

8432.9000.00 -Parts ………………………………………..… kg 5

84.33 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural, other than machinery of heading 84.37.

-Mowers for lawns, parks or sports-grounds:

8433.1100.00 — Powered, with the cutting device rotating in a horizontal plane ………………………..………. u 0

8433.1900.00 — Other ……………………………..………… u 0

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8433.2000.00 -Other mowers, including cutter bars for tractor mounting …………………………….………….. u 0

8433.3000.00 -Other haymaking machinery …………………. u 0

8433.4000.00 – Straw or fodder balers, including pick-up balers.. u 0

-Other harvesting machinery; threshing machinery :

8433.5100.00 –Combine harvester-threshers ………………… u 0

8433.5200.00 — Other threshing machinery ……………………. u 0

8433.5300.00 –Root or tuber harvesting machines ………….. u 0

8433.5900.00 — Other ……………………………….………… u 0

8433.6000.00 -Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce ………..…….. u 0

8433.9000.00 -Parts …………………………………………. u 5

84.34 Milking machines and diary machinery.

8434.1000.00 -Milking machines ……………………………. u 0

8434.2000.00 -Dairy machinery …………………………….. u 0

8434.9000.00 -Parts …………………………………………. kg 5

84.35 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages.

8435.1000.00 -Machinery ……………………….………….. u 0

8435.9000.00 -Parts ……………………………….………… kg 5

84.36 Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders.

8436.1000.00 – Machinery for preparing animal feeding stuffs … u 0

-Poultry-keeping machinery; poultry incubators and brooders:

8436.2100.00 — Poultry incubators and brooders ……….…… u 0

8436.2900.00 — Other ………………………………..………. u 0

8436.8000.00 -Other machinery ………………………….…. u 0

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

-Parts :

8436.9100.00 –Of poultry-keeping machinery or poultry incubators and

brooders ……………………….. kg 5

8436.9900.00 — Other ……………………………………….. kg 5

84.37 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.

8437.1000.00 -Machines for cleaning, sorting or grading seeds, grain or dried

leguminous vegetables …………… u 0

8437.8000.00 -Other machinery …………………………….. u 0

8437.9000.00 -Parts ………………………………………… kg 5

84.38 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils.

8438.1000.00 -Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products ………………..……………………. u 0

8438.2000.00 -Machinery for the manufacture of confectionery, cocoa or chocolate …………………………….. u 0

8438.3000.00 -Machinery for sugar manufacture …………… u 0

8438.4000.00 -Brewery machinery …………………….… u 0

8438.5000.00 – Machinery for the preparation of meat or poultry u 0

8438.6000.00 -Machinery for the preparation of fruits, nuts or vegetables ……………………………………… u 0

8438.8000.00 -Other machinery ………………………….. u 0

8438.9000.00 -Parts …………………………………………. kg 5

84.39 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard.

8439.1000.00 -Machinery for making pulp of fibrous cellulosic  material …………………………………………… u 0

8439.2000.00 -Machinery for making paper or paperboard …… u 0

8439.3000.00 -Machinery for finishing paper or paperboard …. u 0

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

-Parts :

8439.9100.00 — Of machinery for making pulp of fibrous cellulosic material ……………………….. kg 5

8439.9900.00 — Other ……………………………………. kg 5

84.40 Book-binding machinery, including book-sewing machines.

8440.1000.00 -Machinery ………………………………… u 0

8440.9000.00 -Parts ……………………………………… kg 5

84.41 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds:

8441.1000.00 -Cutting machines ……………………….. u 0

8441.2000.00 -Machines for making bags, sacks or envelops … u 0

8441.3000.00 -Machines for making cartons, boxes, cases, tubes, drums or similar Containers, other than by moulding ….…………………………………… u 0

8441.4000.00 -Machine for moulding articles in paper pulp, paper or paperboard ……………………… u 0

8441.8000.00 -Other machinery …………………………. u 0

8441.9000.00 -Parts ………………………………………… kg 5

84.42 Machinery, apparatus and equipment (other than the machine-tools of headings 84.56 to 84.65), for type-founding or type-setting, for preparing or making printing blocks, plates, cylinders or other printing components; printing type, blocks, plates, cylinders and other printing components; block, plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished).

8442.1000.00 -Phototype-setting and composing machines …… u 0

8442.2000.00 -Machinery, apparatus and equipment for type-setting or composing by other processes, with or without founding device ……………….. u 0

8442.3000.00 -Other machinery, apparatus and equipment …. u 0

8442.4000.00 -Parts of the foregoing machinery, apparatus or equipment ……………….……………………. kg 5

8442.5000.00 -Printing type, blocks, plates, cylinders and other printing components; blocks; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) ……… u 0

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

84.43 Printing machinery used for printing by means of the printing type, blocks, plates, cylinders and other printing components of heading 84.42; ink-jet printing machines, other than those of heading 84.71; machines for uses ancillary to printing.

– Offset printing machinery:

8443.1100.00 — Reel fed ……………………………………. u 0

8443.1200.00 — Sheet fed, office type (sheet size not exceeding 22 x 36cm) ……………………………………. u 0

8443.1900.00 — Other ……………………………………… u 0

-Letterpress printing machinery, excluding flexographic printing :

8443.2100.00 — Reel fed ……………………………………. u 0

8443.2900.00 — Other ……………………………………….. u 0

8443.3000.00 -Flexographic printing machinery …………… u 0

8443.4000.00 -Gravure printing machinery ………………… u 0

– Other printing machinery:

8443.5100.00 — Ink-jet printing machines ………………… u 0

8443.5900.00 — Other …………………………………… u 0

8443.6000.00 -Machines for uses ancillary to printing ……… u 0

8443.9000.00 -Parts …………………………………………. kg 5

8444.0000.00 -Machines for extruding, drawing, texturing or cutting man-made textile materials. ……… u 0

84.45 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines or heading 84.46 or 84.47.

-Machines for preparing textile fibres :

8445.1100.00 — Carding machines …….………………. u 0

8445.1200.00 — Combing machines ………………….. u 0

8445.1300.00 — Drawing or roving machines …………………. u 0

8445.1900.00 — Other ………………………………………… u 0

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8445.2000.00 – Textile spinning machines ………….. u 0

8445.3000.00 – Textile doubling or twisting machines ……… u 0

8445.4000.00 – Textile winding (including weft-winding) or reeling machines ……………………….. u 0

8445.9000.00 -Other ………………………………………. u 0

84.46 Weaving machines (looms).

8446.1000.00 – For weaving fabrics of a width not exceeding 30

cm ……………………………………………… u 0

– For weaving fabrics of a width exceeding 30 cm, shuttle type :

8446.2100.00 — Power looms ………………………………. u 0

8446.2900.00 –Other ……………………………………….. u 0

8446.3000.00 -For weaving fabrics of a width exceeding 30 cm, shuttle less type …………………………… u 0

84.47 Knitting machines, stitch-bonding machines and machines for making grimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting.

-Circular knitting machines:

8447.1100.00 –With cylinder diameter not exceeding 165mm .. u 0

8447.1200.00 — With cylinder diameter exceeding 165mm …… u 0

8447.2000.00 -Flat knitting machines; stitch-bonding machines. u 0

8447.9000.00 -Other ……………………………………… u 0

84.48 Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or

84.47 (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 84.44, 84.45, 84.46 or 84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-frames, hosiery needles).

-Auxiliary machinery for machines of heading 84.44, 84.45, 84.46 or 84.47

8448.1100.00 –Dobbies and Jacquards; card reducing, copying, punching or assembling machines for use therewith ………………………………………. u 0

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8448.1900.00 — Other ……………………………………… u 0

8448.2000.00 -Parts and accessories of machines of heading

84.44 or of their auxiliary machinery ……….. kg 5

-Parts and accessories of machines of heading 84.45 or of their auxiliary machinery :

8448.3100.00 — Card clothing ……………………………… kg 5

8448.3200.00 — Of machines for preparing textile fibres, other than card clothing ………………………… kg 5

8448.3300.00 — Spindles, spindle flyers, spinning rings and ring travelers …………………………………….. kg 5

8448.3900.00 — Other ……………………………………… kg 5

-Parts and accessories of weaving machines (looms) or of their auxiliary machinery:

8448.4100.00 — Shuttles ……………………………………. kg 5

8448.4200.00 — Reeds for looms, healds and heald-frames … kg 5

8448.4900.00 — Other ………………………………………… kg 5

-Parts and accessories of machines of heading 84.47 or of their auxiliary machinery :

8448.5100.00 — Sinkers, needles and other articles used in forming stitches .…………………………. kg 5

8448.5900.00 — Other …………………….………………… kg 5

8449.0000.00 – Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats ………………… u 0

84.50 Household or laundry-type washing machines, including machines which both wash and dry

-Machines, each of a dry linen capacity not exceeding 10 kg :

8450.1100.00 — Fully-automatic machines …………………… u 20

8450.1200.00 — Other machines, with built-in centrifugal drier… u 20

8450.1900.00 — Other …………………………………..… u 20

8450.2000.00 -Machines, each of a dry linen capacity

exceeding 10 kg …………………………… u 20

8450.9000.00 -Parts ……………………………………….…. kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

84.51 Machinery (other than machines of heading 84.50) 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.

8451.1000.00 -Dry-cleaning machines ………………… u 0

-Drying machines :

8451.2100.00 — Each of a dry linen capacity not exceeding 10kg u 20

8451.2900.00 — Other ……………………………………….. u 0

8451.3000.00 -Ironing machines and presses (including fusing presses) …….. u 0

8451.4000.00 -Washing, bleaching or dyeing machines …… u 0

8451.5000.00 -Machines for reeling, unreeling, folding, cutting

or pinking textile fabrics ………………… u 0

8451.8000.00 -Other machinery …………………..…….. u 0

8451.9000.00 – Parts ………………………………….…….. kg 5

84.52 Sewing machines, other than book-sewing machines of heading 84.40; furniture, bases and covers specifically designed for sewing machines; sewing machine needles.

8452.1000.00 -Sewing machines of the household type ……… kg 10

-Other sewing machines:

8452.2100.00 — Automatic units ……………….…………. u 0

8452.2900.00 — Other ……………………….….…………….. u 0

8452.3000.00 -Sewing machine needles ………..……………. u 0

8452.4000.00 -Furniture, bases and covers for sewing machines and parts thereof ……………………………….. u 5

8452.9000.00 – Other parts of sewing machines ……..………. u 5

84.53 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.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8453.1000.00 – Machinery for preparing, tanning or working hides, skins or leather …………………………. u 0

8453.2000.00 -Machinery for making or repairing footwear u 0

8453.8000.00 -Other machinery …………………………… u 0

8453.9000.00 -Parts ………………………………………. u 5

84.54 Converters, ladles, ingot moulds and casting machines of a kind used in metallurgy or in metal foundries.

8454.1000.00 -Converters ………………………………… u 0

8454.2000.00 -Ingot moulds and ladles …….……………. u 0

8454.3000.00 -Casting machines ………………………….. u 0

8454.9000.00 – Parts ………………………………………… kg 5

84.55 Metal-rolling mills and rolls therefor.

8455.1000.00 -Tube mills …………………………………. u 0

– Other rolling mills :

8455.2100.00 — Hot or combination hot and cold …………… u 0

8455.2200.00 — Cold ………………………………………… u 0

8455.3000.00 -Rolls for rolling mills ……………………….. u 0

8455.9000.00 – Other parts …………………………………. kg 5

84.56 Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes.

8456.1000.00 – Operated by laser or other light or photon beam processes ……………………………………… u 0

8456.2000.00 -Operated by ultrasonic ……………………… u 0

8456.3000.00 – Operated by electro-discharge processes …… u 0

-Other :

8456.9100.00 –For dry-etching patterns on semiconductor materials ………………………………………. u 0

8456.9900.00 — Other ………………………………………… u 0

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

84.57 Machining centres, unit construction machines (single station) and multistation transfer machines, for working metal.

8457.1000.00 -Machining centres …………………………… u 0

8457.2000.00 -Unit construction machines (single station) ….. u 0

8457.3000.00 -Multi-station transfer machines ……………… u 0

84.58 Lathes (including turning centres) for removing metal.

-Horizontal lathes :

8458.1100.00 — Numerically controlled …………………….. u 0

8458.1900.00 — Other ……………………………………… u 0

-Other lathes :

8458.9100.00 — Numerically controlled …………………… u 0

8458.9900.00 — Other ……………………………………… u 0

84.59 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 84.58

8459.1000.00 – Way-type unit head machines .………………. u 0

– Other drilling machines:

8459.2100.00 — Numerically controlled ……………………… u 0

8459.2900.00 — Other …………………………………..…… u 0

– Other boring –milling machines:

8459.3100.00 — Numerically controlled ……………………. u 0

8459.3900.00 — Other ………………………………………. u 0

8459.4000.00 -Other boring machines …………………….. u 0

-Milling machines, knee-type:

8459.5100.00 — Numerically controlled ……………………… u 0

8459.5900.00 — Other …………………………………………. u 0

-Other milling machines:

8459.6100.00 — Numerically controlled ……………………… u 0

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8459.6900.00 — Other ……………………………………….… u 0

8459.7000.00 -Other threading or tapping machines ………… u 0

84.60 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 84.61.

-Flat-surface grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01mm :

8460.1100.00 — Numerically controlled ……………………… u 0

8460.1900.00 — Other ………………………..………………. u 0

-Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01mm:

8460.2100.00 — Numerically controlled ……………………. u 0

8460.2900.00 — Other …………………………………….…. u 0

-Sharpening (tool or cutter grinding) machines:

8460.3100.00 — Numerically controlled …….………………. u 0

8460.3900.00 — Other ………………………………………… u 0

8460.4000.00 -Honing or lapping machines .………………… u 0

8460.9000.00 -Other ………………………………………… u 0

84.61 Machine-tools for planning, 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.

8461.2000.00 -Shaping or slotting machines ……………….. u 0

8461.3000.00 -Broaching machines ……………………….. u 0

8461.4000.00 -Gear cutting, gear grinding or gear finishing machines ……………………………………… u 0

8461.5000.00 -Sawing or cutting-off machines ……………… u 0

8461.9000.00 -Other ………………………………………… u 0

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

84.62 Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above.

8462.1000.00 -Forging or die-stamping machines (including presses) and hammers ………………………. u 0

-Bending, folding, straightening or flattening machines (including presses) :

8462.2100.00 — Numerically controlled ……………………. u 0

8462.2900.00 — Other ………………………………………. u 0

-Shearing machines (including presses), other than combined punching and shearing machines:

8462.3100.00 –Numerically controlled …….………………. u 0

8462.3900.00 — Other ………………………………………. u 0

-Punching or notching machines (including presses), including combined punching and shearing machines :

8462.4100.00 — Numerically controlled …………………….. u 0

8462.4900.00 — Other ………………………………………. u 0

-Other :

8462.9100.00 — Hydraulic presses …………………………. u 0

8462.9900.00 — Other ……………………………………… u 0

84.63 Other machine-tools for working metal or cermets, without removing material.

8463.1000.00 -Draw-benches for bars, tubes, profiles, wire or the like ………………………………………… u 0

8463.2000.00 -Thread rolling machines ……………………. u 0

8463.3000.00 – Machine for working wire ……………………. u 0

8463.9000.00 -Other ……………………………………….. u 0

84.64 Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass.

8464.1000.00 -Sawing machines …………………………….. u 0

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8464.2000.00 -Grinding or polishing machines……………… u 0

8464.9000.00 -Other …………………………………………. u 0

84.65 Machines-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials.

8465.1000.00 -Machines which can carry out different types of machining operations without tool change between such operations ………………………………… u 0

-Other :

8465.9100.00 — Sawing machines …………………………… u 0

8465.9200.00 — Planing, milling or moulding (by cutting) machines ………….. u 0

8465.9300.00 — Grinding, sanding or polishing machines……. u 0

8465.9400.00 — Bending or assembling machines …………… u 0

8465.9500.00 — Drilling or morticing machines …………….. u 0

8465.9600.00 –Splitting, slicing or paring machines ………… u 0

8465.9900.00 — Other ……………………………………….. u 0

84.66 Parts and accessories suitable for use solely or principally with the machines of headings 84.56 to 84.65, 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

8466.1000.00 -Tool holders and self-opening dieheads ……… u 5

8466.2000.00 -Work holders ………………………………… u 5

8466.3000.00 -Dividing heads and other special attachments for machine-tools …………………………………… u 5

-Other :

8466.9100.00 — For machines of heading 84.64 ……………. u 5

8466.9200.00 — For machine of heading 84.65 ……………… u 5

8466.9300.00 — For machines of heading 84.56 to 84.61……. u 5

8466.9400.00 — For machines of heading 84.62 or 84.63 …… u 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

84.67 Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor.

– Pneumatic

8467.1100.00 — Rotary type (including combined rotary- u 0 percussion) ………………………………….

8467.1900.00 — Other …………………………………….. kg 0

-With self-contained electric motor:

8467.2100.00 — Drills of all kinds ……………………….. kg 0

8467.2200.00 — Saws …………………………………….. u 0

8467.2900.00 — Other ……………………………………… u 0

-Other tools :

8467.8100.00 — Chain saws ………………………………. u 0

8467.8900.00 — Others …………………………………….. u 0

-Parts :

8467.9100.00 — Of chain saws …………………………… kg 5

8467.9200.00 –Of pneumatic tools ………………………. kg 5

8467.9900.00 — Other ……………………………………… kg 5

84.68 Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 85.15; gas-operated surface tempering machines and appliances

8468.1000.00 – Hand-held blow pipes ……………………….. kg 0

8468.2000.00 -Other gas operated machinery and apparatus … u 0

8468.8000.00 – Other machinery and apparatus ………….…… u 0

8468.9000.00 – Parts …………………………………………. u 5

84.69 Typewriters other than printers of heading 84.71; word-processing machines.

-Automatic typewriters and word processing machines :

8469.1100.00 — Word-processing machines ………………….. u 20

8469.1200.00 — Automatic typewriters ………………………. u 20

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8469.2000.00 -Other typewriters, electric …………………… u 20

8469.3000.00 – Other typewriters, non-electric ………………. u 20

84.70 Calculating machines and pocket size data recording, reproducing and displaying machines with calculating functions; accounting machines, postagefranking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers.

8470.1000.00 -Electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions. u 20

-Other electronic calculating machines :

8470.2100.00 — Incorporating a printing device ……………. u 20

8470.2900.00 — Other ………………………………………… u 20

8470.3000.00 -Other calculating machines …………………. u 20

8470.4000.00 – Accounting machines ……………………… u 20

8470.5000.00 -Cash registers ………………………………. u 20

8470.9000.00 – Other ………………………………………… u 20

84.71 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included.

8471.1000.00 -Analogue or hybrid automatic data processing machines ……………………………………….. u 0

8471.3000.00 -Portable digital automatic data process machines, weighing not more than 10kg, consisting of at least a central processing unit, a keyboard and a display ………………………… u 0

-Other digital automatic data processing machines:

8471.4100.00 — Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined ……….…………. u 0

8471.4900.00 — Other, presented in the form of systems ……… u 0

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8471.5000.00 -Digital processing unit other than those of sub-heading 8471.41 and

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 ……………………………………… u 0

8471.6000.00 – Input or output units, whether or not containing storage units in the same housing ………………. u 0

8471.7000.00 -Storage units ………………………………….. u 0

8471.8000.00 -Other units of automatic data processing machines ………………………………………… u 0

8471.9000.00 -Other ………………………………………….. u 0

84.72 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines).

8472.1000.00 – Duplicating machines ………………………… u 20

8472.2000.00 – Addressing machines and address plate embossing machines ………………………….. u 20

8472.3000.00 – Machines for sorting for 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 ………….. u 20

8472.9000.00 -Other ………………………………………… kg 20

84.73 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 84.69 to 84.72.

8473.1000.00 -Parts and accessories of the machines of heading 84.69 ……………………………………………… kg 10

-Parts and accessories of the machines of heading 84.70 :

8473.2100.00 — Of the electronic calculating machines of subheading 8470.10, 8470.21 or 8470.2900.00 … kg 10

8473.2900.00 — Other …………………………………………. kg 10

8473.3000.00 -Parts and accessories of the machines of heading

84.71 …………………………………………….. kg 5

8473.4000.00 -Parts and accessories of the machines of heading 84.72 …………………………………………….. kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8473.5000.00 -Parts and accessories equally suitable for use with machines of two or more of the headings

84.69 to 84.72 ………………………… u 10

84.74 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral product in powder or paste form; machines for forming foundry moulds of sand.

8474.1000.00 -Sorting, screening, separating or washing machines ……………………………………….. u 0

8474.2000.00 -Crushing or grinding machines ……………… u 0

-Mixing or kneading machines:

8474.3100.00 –Concrete or mortar mixers …………………… u 0

8474.3200.00 — Machines for mixing mineral substances with bitumen …………………………………………. u 0

8474.3900.00 — Other …………………………………………. u 0

8474.8000.00 -Other machinery ……………………………… u 0

8474.9000.00 -Parts …………………………………………… u 5

84.75 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware.

8475.1000.00 -Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes  ……………………………………….  kg 0

-Machines for manufacturing or hot working glass or glassware :

8475.2100.00 — Machines for making optical fibres and performs thereof ………………………………… u 0

8475.2900.00 — Other ………………………………………… u 0

8475.9000.00 -Parts ………………………………………….. u 5

84.76 Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines.

-Automatic beverage-vending machines:

8476.2100.00 –Incorporating heating or refrigerating devices … u 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8476.2900.00 — Other …………………….…………………… u 5

– Other machines:

8476.8100.00 –Incorporating heating or refrigerating devices… u 5

8476.8900.00 — Other ………………………………………….. u 5

8476.9000.00 – Parts ……………………………………………. u 5

84.77 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter.

8477.1000.00 – Injection-moulding machines …………………..

8477.2000.00 -Extruders ……………………………………… u 0

8477.3000.00 -Blow moulding machines …………………….. u 0

8477.4000.00 -Vacuum moulding machines and other thermoforming machines ………………………. u 0

– Other machinery for moulding or otherwise forming :

8477.5100.00 — For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes . u 0

8477.5900.00 — Other ………………………………………….. u 0

8477.8000.00 -Other machinery ……………………………… u 0

8477.9000.00 -Parts …………………………………………… u 5

84.78 Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter.

8478.1000.00 -Machinery ……………………………………. u 0

8478.9000.00 -Parts ………………………………………….. u 5

84.79 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter.

8479.1000.00 – Machinery for public works, building or the like u 0

8479.2000.00 – Machinery for the extraction or preparation of animal or fixed vegetable fats or oils ………….. u 0

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8479.3000.00 -Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork …………………………………………….. u 0

8479.4000.00 -Rope or cable-making machines ……………… u 0

8479.5000.00 -Industrial robots, not elsewhere specified or included …………………………………………. u 0

8479.6000.00 -Evaporative air coolers………………………… u 0

– Other machines and mechanical appliances:

8479.8100.00 — For treating metal, including electric wire coil winders …………………………………………. u 0

8479.8200.00 — Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines ………………………………………… u 0

8479.8900.00 — Other ………………………………………… u 0

8479.9000.00 -Parts …………………………………………. u 5

84.80 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics.

8480.1000.00 – Moulding boxes for metal foundry …………… u 0

8480.2000.00 -Mould bases …………………………………. kg 0

8480.3000.00 -Moulding patterns …………………………… kg 0

-Moulds for metal or metal carbides:

8480.4100.00 — Injection or compression types ………………… kg 0

8480.4900.00 — Other …………………………………………. kg 0

8480.5000.00 -Moulds for glass ……………………………… kg 0

8480.6000.00 -Moulds for mineral materials ………………… kg 0

-Moulds for rubber or plastics:

8480.7100.00 — Injection or compression types ……………… kg 0

8480.7900.00 — Other ………………………………………… kg 0

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

84.81 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves.

8481.1000.00 -Pressure-reducing valves …………………….. u 0

8481.2000.00 -Valves for oleohydraulic or pneumatic transmissions …………………………………… u 0

8481.3000.00 – Check (non return) valves…………………….. u 0

8481.4000.00 -Safety or relief valves ……….……………….. u 0

8481.8000.00 -Other appliances …………………………….. u 0

8481.9000.00 -Parts …………………………………………. u 5

84.82 Ball or roller bearings.

8482.1000.00 -Ball bearings …………………………………. u 0

8482.2000.00 -Tapered roller bearings, including cone and tapered roller assemblies ………………………. u 0

8482.3000.00 -Spherical roller bearings ……………………… u 0

8482.4000.00 -Needle roller bearings ………………………… u 0

8482.5000.00 -Other cylindrical roller bearings ……………… u 0

8482.8000.00 -Other, including combined ball-roller bearings… u 0

-Parts :

8482.9100.00 — Balls, needles and rollers …………………… u 5

8482.9900.00 — Other ………………………………………… u 5

84.83 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gear and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shafts couplings (including universal joints).

8483.1000.00 -Transmission shafts (including cam shafts and crank shafts) and cranks ………………………… u 0

8483.2000.00 -Bearing housings, incorporating ball or roller bearings ………………………………………… u 0

8483.3000.00 -Bearing housings, not incorporating ball or roller bearings; plain shaft bearings ……………………. u 0

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8483.4000.00 -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 …………………………………..…… u 0

8483.5000.00 – Flywheels and pulleys, including pulley blocks… u 0

8483.6000.00 -Clutches and shaft couplings (including universal joints) …………………………………. u 0

8483.9000.00 -Toothed wheels, chain sprockets and other transmission elements presented separately; parts .. u 0

84.84 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.

8484.1000.00 – Gaskets and similar joints of metal sheeting combined with other material or of two or more layer or metal ………………………………….. u 0

8484.2000.00 -Mechanical seals …………………………….. u 0

8484.9000.00 -Other ………………………………………… u 0

84.85 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this

 

Chapter.

8485.1000.00 – Ships; or boats’ propellers and blades thereof….. u 0

8485.9000.00 – Other …………………………………………… u 0

Chapter 85

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Notes.

  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 70.11; or

(c)     Electrically heated furniture of Chapter 94

  1. – Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, 85.12, 85.40, 85.41 or 85.42. However, metal tank mercury arc rectifiers remain classified in heading No. 85.04.
  2. – Heading 85.09 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes:

(a)     Vacuum cleaners, including dry and wet vacuum cleaners’ floor polishers, food grinders and mixers , and fruit or vegetable juice extractors, of any weight;

(b)     Other machines provided the weight of such machines does not exceed 20kg.

The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 84.14), centrifugal clothesdryers (heading 84.21), dish washing machines (heading 84.22), household washing machines (heading 84.50), roller or other ironing machines (heading 84.20 or 84.51), sewing machines (heading 84.52), electric scissors (heading 84.67) or to electrothermic appliances (heading 85.16).

  1. – For the purposes of heading 85.34 “printed circuits” are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by “film circuit” technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a preestablished pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements).

The expression “printed circuits” not cover circuits combined with elements other than those obtain 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 duringnthe same technological process are to be classified in heading 85.42.

  1. – For the purposes of headings 85.41 and 85.42:

(A)     “Diodes, transistors and similar semiconductor devices” are semiconductor devices the operation of which depends on variations in resistively on the application of an electric field;

(B)     “Electronic integrated circuits and microassemblies” are:

(a)     Monolithic integrated circuits in which the circuit elements (diodes, transistors, capacitors, interconnections, etc.) are created in the mass (essentially) and on the surface of a semiconductor material (doped silicon, for example) and are inseparably associated;

(b)     Hybrid integrated circuits in which passive elements (resistors, capacitors, interconnections, etc.), obtained by thin-or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, on a single insulating substrate (glass, ceramic, etc.).

These circuits may also include discrete components;

(c)     Microassemblies of the moulded module, micromodule or similar types, consisting or discrete, active or both active and passive, components which are combined and interconnected.

For the classification of the articles defined in this Note, headings 85.41 and 85.42 shall take precedence over any other heading in the Nomenclature which might cover them by reference to, in particular, their function.

6.-     Records, tapes and other media of heading 85.23 or 85.24 remain classified in those heading when presented with the apparatus for which they are intended.

This Note does not apply to such media when they are presented with articles other than the apparatus for which they are intended.

  1. – For the purposes of heading 85.48, “spent primary cells, spent primary batteries and spent electric accumulators” are those which are neither usable as such because of breakage,cutting-up, wear or other reasons, nor capable of being recharged.

Subheading Notes.

  1. – Subheadings 8519.92 and 8527.12 cover only cassette-players with built-inamplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170mm x 100mm x 45 mm.
  2. – For the purposes of subheading 8542.10, the term “smart cards” means cards which have embedded in them an electronic integrated circuit (microprocessor) of any type in the form of a chip and which may or may not have a magnetic stripe.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

85.01 Electric motors and generators (excluding generating sets).

8501.1000.00 -Motors of an output not exceeding 37.5 W ……………………. U 5

8501.2000.00 -Universal AC/DC motors of an output exceeding 37.5W ……… u 5

– Other DC motors; DC generators:

8501.3100.00 — Of an output not exceeding 750W ………………..……………. u 5

8501.3200.00 — Of an output exceeding 750 W but not exceeding 75 kW…. …. u5

8501.3300.00 — Of an output exceeding 75 kW but not exceeding 375.kW……. u5

8501.3400.00 — Of an output exceeding 375kW ………………………………. u5

8501.4000.00 -Other AC motors, single-phase ………………………………… u5

– Other AC motors, multi-phase:

8501.5100.00 — Of an output not exceeding 750 W ……………………………. u5

8501.5200.00 — Of an output exceeding 750 W but not exceeding 75 kW……… u5

8501.5300.00 — Of an output exceeding 75 kW ………………………………… u5

– AC generators (alternators) :

8501.6100.00 — Of an output not exceeding 75 kVA……………………….…. u5

8501.6200.00 — Of an output exceeding 75 kVA but not exceeding 375 kVA…. u5

8501.6300.00 — Of an output exceeding 375 kVA but not exceeding 750kVA…. u5

8501.6400.00 — Of an output exceeding 750 kVA ……………………………… u5

85.02 Electric generating sets and rotary converters.

-Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines):

— Of an output not exceeding 75 kVA:

8502.1100.10 — CKD ……………………………………………………………. u5

8502.1100.11 — Fully built soundproof generating sets …………………..……. u50

8502.1100.12 — Other including fully built basic generating sets ………..……. u20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

— Of an output exceeding 75 kVA but not exceeding 375 kVA:

8502.1200.13 — CKD …………………………………………………………. u5

8502.1200.14 — Fully built soundproof generating sets ………………………. u50

8502.1200.15 — Other including fully built basic generating sets ……………. u20

–Of an output exceeding 375 kVA:

— Of an output exceeding 375 kVA but not exceeding 1000kVA

8502.1300.16 —- CKD ………………………………………………………… u5

8502.1300.17 —- Fully built soundproof generating sets ………………………. u50

8502.1300.18 —- Other including fully built basic generating sets ……………. u20

8502.1300.19 — Of an output exceeding 1000kVA …………………………. u0

-Generating sets with spark-ignition internal combustion piston engines:

8502.2000.21 — CKD ………………………………………………………….. u5

8502.2000.22 — Fully built sound proof generating sets ……………………….. u50

8502.2000.29 — Other including fully built basic generating sets ………………. u20

– Other generating sets:

8502.3100.00 –Wind-powered ……………………………………………….. u0

8502.3900.00 — Other …………………………………………………………. u0

8502.4000.00 -Electric rotary converters ……………………………………… u0

8503.0000.00 -Parts suitable for use solely or principally with the machines of heading 85.01 or 85.02 ……………………………………… kg 5

85.04 Electrical transformers, static converters (for example, rectifiers) and inductors.

8504.1000.00 -Ballasts for discharge lamps or tubes…………………….…….. u0

-Liquid dielectric transformers:

8504.2100.00 — Having a power handling capacity not exceeding 650 kVA….. u5

8504.2200.00 –Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA ………………………………………… u 0

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8504.2300.00 –Having a power handling capacity exceeding 10,000 kVA… u0

-Other transformers:

8504.3100.00 — Having a power handling capacity not exceeding 1 kVA … u5

8504.3200.00 — Having a power handling capacity not exceeding 1 kVA but not exceeding 16 kVA………………………………………. u 5

8504.3300.00 — Having a power handling capacity exceeding 16 kVA but not exceeding 500 KVA ……………………………………. u 5

–Having a power handling capacity exceeding 500 kVA:

8504.3400.35 — Having a power handling capacity exceeding 500 kVA but  not exceeding 650kVA………………………………………. u 5

8504.3400.39 — Having a power handling capacity exceeding 650kVA … u0

8504.4000.00 -Static converters ……………………………………..……. u0

8504.5000.00 -Other inductors …………………..………………..……… u0

8504.9000.00 -Parts …………………………………………………..…… kg5

85.05 Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads.

– Permanent magnets and articles intended to become permanent magnets after magnetisation:

8505.1100.00 — Of metal ………………………………………………… u 0

8505.1900.00 — Other ……………………………………………………. u 0

8505.2000.00 -Electro-magnetic couplings, clutches and brakes ……….. u 0

8505.3000.00 -Electro-magnetic lifting heads ………………………….. u 0

8505.9000.00 -Other, including parts …………………………………… u 5

85.06 Primary cells and primary batteries.

– Manganese dioxide:

8506.1000.11 — R.20 and R.6 types ………………………………….….. u 50

8506.1000.19 — Other ………………………………….…………………. u20

8506.3000.00 -Mercuric oxide………………………………………..…. u 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8506.4000.00 -Silver oxide ……………………………………………… u 20

8506.5000.00 – Lithium ………………………………………………….. u 20

8506.6000.00 -Air-zinc ………………………………………………… u 20

-Other Primary cells and Primary Batteries:

8506.8000.81 — R.20 type ……………………………………………….. u 50

8506.8000.89 — Other types ……………………………………………… u20

8506.9000.00 -Parts …………………………………………………….. kg 10

85.07 Electric accumulators, including separators therefor, whether or not rectangular (including square).

8507.1000.00 -Lead-acid, of a kind used for starting motor vehicles engines………………………………………………….. u 20

8507.2000.00 -Other lead-acid accumulators……………………………… u 20

8507.3000.00 -Nickel-cadmium ………………………………………… u 20

8507.4000.00 – Nickel-iron ………………………………………………. u 20

8507.8000.00 -Other accumulators ……………………………………… u 20

8507.9000.00 -Parts …………………………………………………… kg 10

[85.08] Reserved

85.09 Electro-mechanical domestic appliances, with self-contained electric motor.

8509.1000.00 – Vacuum cleaners, including dry and wet vacuum cleaners.. u 20

8509.2000.00 -Floor polishers …………..………………………………. u 20

8509.3000.00 – Kitchen waste disposers …………………………………. u 20

8509.4000.00 – Food grinders and mixers; fruit or vegetable juice extractors… u 20

8509.8000.00 -Other appliances …………………………………………. u 20

8509.9000.00 -Parts ……………………………………………………… kg 10

85.10 Shavers, hair clippers and hair removing appliances, with self-contained electric motor.

8510.1000.00 -Shavers …………………………………………………. u 20

8510.2000.00 -Hair clippers …………………………………………… u 20

8510.3000.00 -Hair-removing appliances ………………………………. u 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8510.9000.00 -Parts ……………………………………………..………… kg 10

85.11 Electrical ignition or starting equipment of a kind used for ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines.

8511.1000.00 -Sparking plugs ………………………….…………………… u10

8511.2000.00 -Ignition magnetos; magneto-dynamos; magnetic flywheels…. u10

8511.3000.00 – Distributors; ignition coils …………………………….…….. u10

8511.4000.00 -Starter motors and dual purpose starter-generators ….…….… u10

8511.5000.00 – Other generators …………………………………….…….… u10

8511.8000.00 -Other equipment ………………………….…………………. u10

8511.9000.00 -Parts ……………………………………………………..….. kg5

85.12 Electrical lighting or signalling equipment (excluding articles of heading

85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles.

8512.1000.00 -Lighting or visual signalling equipment of a kind used on bicycles ………………………………….. u 10

8512.2000.00 -Other lighting or visual signalling equipment ………………. u10

8512.3000.00 -Sound signalling equipment ………………………………… u10

8512.4000.00 -Windscreen wipers, defrosters and demisters ……………….. u10

8512.9000.00 -Parts …………………………………………………………. kg5

85.13 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 85.12.

8513.1000.00 -Lamps ………………………………………………………. u20

8513.9000.00 -Parts ………………………………………………….……… u10

85.14 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 of dielectric loss.

8514.1000.00 – Resistance heated furnaces and ovens ……………………… u0

8514.2000.00 – Furnaces and ovens functioning by induction or dielectric loss. u0

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8514.3000.00 -Other furnaces and ovens …………………….…………. u 0

8514.4000.00 -Other equipment for the heat treatment of materials by induction or dielectric loss ………………… u 0

8514.9000.00 – Parts …………………………………………………….. kg 5

85.15 Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets.

-Brazing or soldering machines and apparatus:

8515.1100.00 — Soldering irons and guns ………………………………… u0

8515.1900.00 — Other ……………………………………………………… u0

-Machines and apparatus for resistance welding of metal:

8515.2100.00 — Fully or partly automatic ……………………………… u 0

8515.2900.00 — Other ………………………………………………….. u 0

-Machines and apparatus for arc (including plasma arc) welding of metals :

8515.3100.00 — Fully or partly automatic ……………………………… u 0

8515.3900.00 — Other …………………………………………………. u 0

8515.8000.00 -Other machines and apparatus …………………………. u 0

8515.9000.00 -Parts ……………………………………………………. kg 5

85.16 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hair-dressingapparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45.

8516.1000.00 – Electric instantaneous or storage water heaters and immersion heaters…………………………… u 20

-Electric space heating apparatus and electric soil heating apparatus:

8516.2100.00 –Storage heating radiators ……………..……………….. kg 20

8516.2900.00 — Other ……………………………………………………. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

– Electro-thermic hair-dressing or hand-drying apparatus:

8516.3100.00 — Hair dryers ……………………………………………….. u20

8516.3200.00 — Other hair-dressing apparatus …………. ………………… u20

8516.3300.00 — Hand-drying apparatus …………………………………. u 20

8516.4000.00 – Electric smoothing irons ………………………………… u 20

8516.5000.00 -Microwave ovens ………………………………………… u 20

8516.6000.00 -Other ovens; cookers, cooking plates, boiling rings, grillers and roasters ……………………………….. u 20

-Other electro-thermic appliances :

8516.7100.00 — Coffee or tea makers ………………………………………. u20

8516.7200.00 –Toasters …………………………………………………… u20

8516.7900.00 — Other ……………………………………………………… u20

8516.8000.00 -Electric heating resistors ………………………………….. u20

8516.9000.00 -Parts ………………………………………………………. kg10

85.17 Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carriercurrent line systems or for digital line systems; videophones.

-Telephone sets; videophones :

8517.1100.00 –Line telephone sets with cordless handsets ………………… u10

8517.1900.00 — Other ………………………………………………………. u10

-Facsimile machines and teleprinters:

8517.2100.00 — Facsimile machines ………………………………………. u10

8517.2200.00 –Teleprinters ………………………………………………. u10

8517.3000.00 -Telephonic or telegraphic switching apparatus .……………. u0

8517.5000.00 -Other apparatus, for carrier- current line systems or for digital line systems ……………………………… u 0

8517.8000.00 -Other apparatus …………………………………………….. u0

8517.9000.00 -Parts …………………………….………………………….. kg5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

85.18 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones 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.

8518.1000.00 -Microphones and stands thereof .…………………………. kg20

-Loudspeakers, whether or not mounted in their enclosures:

8518.2100.00 — Single loudspeakers, mounted in their enclosures ……….. u20

8518.2200.00 — Multiple loudspeakers, mounted in the same enclosure…… u20

8518.2900.00 — Other …………………………………………………….. u20

8518.3000.00 – Headphones, earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers …………………………………………… u 20

8518.4000.00 -Audio-frequency electric amplifiers ……………………… u20

8518.5000.00 -Electric sound amplifier sets …………………………….. u 20

8518.9000.00 -Parts ……………………………………………………. kg 10

85.19 Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device.

8519.1000.00 – Coin – or disc-operated record-players …………………… u20

-Other record-players :

8519.2100.00 –Without loudspeaker ……………………………………. u 20

8519.2900.00 — Other ……………………………………………………. u 20

– Turntables (record decks):

8519.3100.00 — With automatic record changing mechanism ………….. kg 20

8519.3900.00 — Other …………………………………………………… u 20

8519.4000.00 -Transcribing machines …………………………………. u 20

-Other sound reproducing apparatus :

8519.9200.00 –Pocket-size cassette-players …………………………….. u 20

8519.9300.00 — Other, cassette-type …………………………………….. u 20

8519.9900.00 — Other ……………………………………………………… u20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

85.20 Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device.

8520.1000.00 -Dictating machines not capable of operating without an external source of power …………………… u 20

8520.2000.00 -Telephone answering machines …………………………… u20

-Other magnetic tape recorders incorporating sound reproducing apparatus :

8520.3200.00 — Digital audio type ……………………………………… u 20

8520.3300.00 — Other, cassette-type ……………………………………. u 20

8520.3900.00 — Other ………………………………………………….. u 20

8520.9000.00 -Other …………………………………………………… u 20

85.21 Video recording or reproducing apparatus, whether or not incorporating a video tuner.

8521.1000.00 -Magnetic tape type ……………………………………… u 20

8521.9000.00 -Other ……………………………………………………. u 20

85.22 Parts and accessories suitable for use solely or principally with the apparatus of headings 85.19 to 85.21.

8522.1000.00 -Pickup cartridges ……………………………………….. u 10

8522.9000.00 -Other …………………………………………………… u 10

85.23 Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37.

-Magnetic tapes :

— Of a width not exceeding 4mm:

8523.1100.12 — Audio pancake tapes …………………………………… kg10

8523.1100.13 — Audio cassette tapes …………………………………… kg 20

8523.1200.00 — Of a width exceeding 4 mm but not exceeding 6.5mm…. kg 20

— Of a width exceeding 6.5mm:

8523.1300.14 — Audio magnetic tapes in rolls ………………………….. kg5

8523.1300.15 — Video pancake tapes …………………………………… kg10

8523.1300.19 — Video cassette tapes ………………….……………….. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

8523.2000.00 -Magnetic discs …………………………………….…… u 20

8523.3000.00 – Cards incorporating a magnetic stripe ……….………… u 20

8523.9000.00 -Other ………………………………..………………… u 20

85.24 Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37.

8524.1000.00 – Gramophone records ………………………….…………. u 20

-Discs for laser reading systems:

8524.3100.00 — For reproducing phenomena other than sound or image….. u20

8524.3200.00 — For reproducing sound only ………………………………. u20

8524.3900.00 — Other ………………………………………………………. u20

8524.4000.00 -Magnetic tapes for reproducing phenomena other than sound or image …………………………………………………….. u 20

– Other magnetic tapes :

8524.5100.00 –Of a width not exceeding 4mm ……………………………. u20

8524.5200.00 –Of a width exceeding 4 mm but not exceeding 6.5mm 20

8524.5300.00 — Of a width exceeding 6.5 mm ……………………………… u20

8524.6000.00 – Cards incorporating a magnetic stripe ………………………. u20

– Other:

8524.9100.00 — For reproducing phenomena other than sound or image.…… u20

8524.9900.00 — Other ……………………………….……………………… u20

85.25 Transmission apparatus for radio-telephony, radio-telegraphy, radio broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders, digital cameras.

8525.1000.00 -Transmission apparatus ……………………………………. u0

8525.2000.00 -Transmission apparatus incorporating reception apparatus… u0

8525.3000.00 -Television cameras ……………………………………….. u5

8525.4000.00 -Still image video cameras and other video camera recorders; digital cameras ………………………… u 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

85.26 Radar apparatus, radio navigational and aid apparatus and radio remote control apparatus.

8526.1000.00 -Radar apparatus ………………………………………. u 5

-Other:

8526.9100.00 — Radio navigational aid apparatus ……………………. u 5

8526.9200.00 — Radio remote control apparatus …………………..… u 5

85.27 Reception apparatus for radio-telephony, radio-telegraphy or radiobroadcasting, whether or not combined, in the same housing, with sound recording of reproducing apparatus or a clock.

-Radio-broadcast receivers capable of operating without an external source of power, including apparatus capable of receiving also radio-telephony or radiotelegraphy:

8527.1200.00 — Pocket-size radio cassette-players ………………… u 20

8527.1300.00 — Other apparatus combined with sound recording or reproducing apparatus …………………………. u 20

8527.1900.00 — Other ……………………………..…..……………. u 20

-Radio-broadcast receivers capable of operating without an external source ofpower, including apparatus capable of  receiving also radio-telephony or radiotelegraphy:

8527.2100.00 –Combined with sound recording or reproducing apparatus ………………………………………………… u 20

8527.2900.00 — Other ………………………………………………… u 20

– Other radio-broadcast receivers, including apparatus capable of receiving also radio-telephony or radio-telegraphy:

8527.3100.00 –Combined with sound recording or reproducing apparatus ………………………………………………… u 20

8527.3200.00 — Not combined with sound recording or reproducing apparatus but combined with a clock ……. u 20

8527.3900.00 — Other …………………………………………………… u 20

8527.9000.00 -Other apparatus ………………………………………… u 20

85.28 Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video monitors and video projectors:

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

-Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus:

8528.1200.00 — Colour …………………………………………… u 20

8528.1300.00 –Black and white or other monochrome………….. u 20

– Video monitors :

8528.2100.00 — Colour ………………………………………….. u 20

8528.2200.00 — Black and white or other monochrome …………. u 20

8528.3000.00 – Video projectors …………………………………. u 20

85.29 Parts suitable for use solely or principally with the apparatus of headings

85.25 to 85.28.

8529.1000.00 -Aerials and aerial reflectors of all kinds; parts suitable for use therewith …………………………… kg 5

8529.9000.00 – Other ………………….…………………………… kg 5

85.30 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 86.08).

8530.1000.00 – Equipment for railways or tramways ……………… kg 5

8530.8000.00 – Other equipment ………………………………….. u 5

8530.9000.00 -Parts ……………………………………………… u 5

85.31 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 85.12 or 85.30.

8531.1000.00 -Burglar or fire alarms and similar apparatus ……. kg 5

8531.2000.00 – Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED) ……… u 10

8531.8000.00 -Other apparatus: ………………………………….. u 10

8531.9000.00 -Parts ……………………………………………… kg 5

85.32 Electrical capacitors, fixed, variable or adjustable (pre-set).

8532.1000.00 – 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) ………………… u 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

– Other fixed capacitors:

8532.2100.00 — Tantalu ………………………………..…… u 5

8532.2200.00 — Aluminium electrolytic …………….………. kg 5

8532.2300.00 — Ceramic dielectric, single layer …………… kg 5

8532.2400.00 — Ceramic dielectric, multilayer ………..…… kg 5

8532.2500.00 — Dielectric of paper or plastics ……………… kg 5

8532.2900.00 — Other ………………………………………. kg 5

8532.3000.00 – Variable or adjustable (preset) capacitors …… kg 5

8532.9000.00 -Parts ……………………………………….. kg 5

85.33 Electrical resistors including rheostats and potentiometers), other than heating resistors.

8533.1000.00 -Fixed carbon resistors; composition or film types kg 5

– Other fixed resistors :

8533.2100.00 –For a power handling capacity not exceeding 20 W ……………………………………………… kg 5

8533.2900.00 — Other ………………………………………… kg 5

– Wirewound variable resistors, including rheostats and potentiometers:

8533.3100.00 — For a power handling capacity not exceeding

20W …………….……………………………. kg 5

8533.3900.00 — Other ……………………………………… kg 5

8533.4000.00 -Other variable resistors, including rheostats and potentiometers …………………………………… u 5

8533.9000.00 -Parts ………………………………………….. u 5

8534.0000.00 -Printed circuits………………………………… u 5

85.35 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs, junction boxes), for a voltage exceeding 1,000 volts.

8535.1000.00 -Fuses …………………………………………. kg 0

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

– Automatic circuit breakers:

8535.2100.00 — For a voltage of less than 72.5 kV…………… kg 0

8535.2900.00 — Other ………………………………………… kg 0

8535.3000.00 -Isolating switches and make-and-break switches…. kg 0

8535.4000.00 -Lightening arresters, voltage limiters and surgesuppressors ……………………………………… kg 0

8535.9000.00 -Other ………………………………………… kg 0

85.36 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors