Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

This Council Regulation contains the following reference: ISO 937:1978 - Meat and meat products — Determination of nitrogen content (Reference method)

For the purposes of subheadings 0210 11 31, 0210 11 39, 0210 12 19 and 0210 19 60 to 0210 19 89, products in which the water/protein ratio in the meat (nitrogen content x 6,25) is 2,8 or less shall be considered as ‘dried or smoked’. The nitrogen content shall be determined according to ISO method 937-1978.

Dates

Date of document: 23/07/1987 Date of effect: 10/09/1987; Entry into force Date pub. + 3 See Art 17 Date of effect: 01/01/1988; Partial application See Art 17 Date of end of validity: No end date

EUROVOC descriptor:

tariff preference Combined Nomenclature Taric Subject matter: Common customs tariff Accession

Directory code:

01.07.00.00 General, financial and institutional matters / Statistics 02.07.00.00 Customs Union and free movement of goods / Statistics 02.20.10.10 Customs Union and free movement of goods / Basic customs instruments / Customs tariffs / Common Customs Tariff 02.20.10.30 Customs Union and free movement of goods / Basic customs instruments / Customs tariffs / European Community's integrated tariff (TARIC)
Miscellaneous information

Author: Council of the European UnionResponsible body: Organization for Security and Cooperation in Europe, Directorate-General for Taxation and Customs Union, DG21/X/00, OSCE/X/00Form: RegulationInternal reference: COM/87/0228 Procedure Procedure number: 113965 Co author: DG14/X/00, DG01/X/00, DG06/X/00, DG19/X/00, DG03/X/00 Relationship between documents Treaty: Treaty establishing the European Economic CommunityLegal basis: 11957E028 11957E043 11957E113 11985I Proposal: 51987PC0228

7.9.1987

EN

Official Journal of the European Communities

L 256/1

COUNCIL REGULATION (EEC) No 2658/87

of 23 July 1987

on the tariff and statistical nomenclature and on the Common Customs Tariff

THE COUNCIL OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Economic Community and in particular Articles 28, 43, 113 and 235 thereof,

Having regard to the Act of Accession of Spain and Portugal,

Having regard to the proposal from the Commission (1),

Having regard to the opinion of the European Parliament (2),

Having regard to the opinion of the Economic and Social Committee (3),

Whereas the European Economic Community is based on a customs union involving the use of a common customs tariff;

Whereas the collection and exchange of data on the statistics of external trade of the Community can best be achieved through the use of a combined nomenclature replacing the existing Common Customs Tariff and Nimexe nomenclatures, in order to meet tariff and statistical requirements simultaneously;

Whereas the Community is a signatory to the International Convention on the Harmonized Commodity Description and Coding System, known as the ‘harmonized system’, which is intended to replace the Convention of 15 December 1950 on Nomenclature for the Classification of Goods in Customs Tariffs;

whereas, as a consequence, the said combined nomenclature must be established on the basis of the harmonized system;

Whereas it is appropriate to allow Member States to create national statistical subdivisions;

Whereas certain specific Community measures cannot be dealt with in the framework of the combined nomenclature; whereas it is therefore necessary to create additional Community subdivisions and to include them in an integrated tariff of the European Communities (Taric); whereas the efficient management of the Taric requires a system for immediate updating; whereas it is therefore necessary that the Commission should be empowered to manage the Taric;

Whereas Spain and Portugal will not be able to use the Taric layout in the same manner as the other Member States because of the transitional tariff arrangements provided for in the Act of Accession; whereas it is appropriate that these two Member States should be authorized not to apply the Taric for the periods during which the transitional arangements apply;

Whereas it appears appropriate that Member States should be able to insert further subdivisions after the Taric subheadings in order to meet additional national requirements; whereas these subdivisions should be identified by appropriate code numbers in accordance with the provisions of Commission Regulation (EEC) No 2793/86 of 22 July 1986 laying down the codes to be used in the forms laid down in Regulations (EEC) No 678/85, (EEC) No 1900/85 and (EEC) No 222/77 (4);

Whereas it is essential that the combined nomenclature and any other nomenclature wholly or partly based on it, or which adds subdivisions to it, should be applied in a uniform manner by all the Member States; whereas provisions to this effect must be able to be adopted at Community level; whereas, furthermore, the Community provisions ensuring uniform application of the nomenclature of the Common Customs Tariff contained in Decision 86/98/ECSC (5) are applicable to products falling within the province of the Treaty establishing the European Coal and Steel Community;

Whereas the preparation and application of these provisions requires close cooperation between the Member States and the Commision; whereas the implementation of these provisions must be carried out rapidly in view of the serious economic consequences that any delay might entail;

Whereas, in order to ensure uniform application of the combined nomenclature, it is necessary for the Commission to be assisted by a committee responsible for all questions relating to the combined nomenclature, to the Taric and to all other nomenclatures based on the combined nomenclature; whereas this Committee must be operational as soon as possible prior to the date of application of the combined nomenclature;

Whereas, in order to define the scope of the combined nomenclature, it is desirable to lay down preliminary provisions, additional section and chapter notes and suitable footnotes;

Whereas the Common Customs Tariff consists not only of the conventional and autonomous duties and other relevant charges fixed in Annex I to this Regulation on the basis of the combined nomenclature, but also of the tariff measures contained in the Taric and other Community legislation;

Whereas in fixing the conventional rates of duty it is appropriate to take account of GATT (General Agreement on Tariffs and Trade) negotiations;

Whereas the transition from the former nomenclature to the combined nomenclature may involve difficulties with the application of origin rules in respect of certain preference systems, in particular where the third country involved has not adopted the harmonized system; whereas it is appropriate in these circumstances to provide for suitable measures intended to remedy these difficulties;

Whereas, although the nomenclature and the rates of customs duties relating to products covered by the Treaty establishing the European Coal and Steel Community do not form part of the Common Customs Tariff, it is nevertheless appropriate to include the conventional rates for these products for information in this Regulation;

Whereas, following the setting-up of the combined nomenclature, numerous Community acts in particular in the field of the common agricultural policy must be adapted to take into account the use of this nomenclature; whereas these adaptations do not as a general rule call for any amendment of substance; whereas for purposes of simplification it is appropriate to enable the Commission to adopt the necessary technical amendments to the acts in question;

Whereas the entry into force of this Regulation involves the repeal of Council Regulation (EEC) No 950/68 of 28 June 1968 on the Common Customs Tariff (6) and of Council Regulation (EEC) No 97/69 of 16 January 1969 on measures to be taken for the uniform application of the nomenclature of the Common Customs Tariff (7), as last amended by Regulation (EEC) No 2055/84 (8),

HAS ADOPTED THIS REGULATION:

Article 1

  1. A goods nomenclature, hereinafter called the ‘combined nomenclature’, or in abbreviated form ‘CN’, is hereby established to meet, at one and the same time, the requirements both of the Common Customs Tariff and of the external trade statistics of the Community.

  2. The combined nomenclature shall comprise:

(a)

the harmonized system nomenclature;

(b)

Community subdivisions to that nomenclature, referred to as ‘CN subheadings’ in those cases where a corresponding rate of duty is specified;

(c)

preliminary provisions, additional section or chapter notes and footnotes relating to CN subheadings.

  1. The combined nomenclature is reproduced in Annex I.

The autonomous and conventional rates of duty of the Common Customs Tariff and the supplementary statistical units, as well as other necessary information, are laid down in the said Annex.

Article 2

The Commission shall establish an integrated tariff, of the European Communities, hereinafter referred to as the ‘Taric’, based on the combined nomenclature. It shall comprise:

(a)

additional Community subdivisions, referred to as ‘Taric’ subheadings’, which are needed for the description of goods subject to the specific Community measures listed in Annex II;

(b)

the rates of customs duty and other charges applicable;

(c)

the code numbers mentioned in Article 3 (3) and (4);

(d)

any other information necessary for the implementation or management of the Community measures involved.

Article 3

  1. Each CN subheading shall have an eight digit code number:

(a)

the first six digits shall be the code numbers relating to the headings and subheadings of the harmonized system nomenclature;

(b)

the seventh and eighth digits shall identify the CN subheadings. When a heading or subheading of the harmonized system is not further subdivided for Community purposes, the seventh and eight digits shall be ‘00’.

  1. The ninth digit shall be reserved for the use of the Member States for national statistical subdivisions, to be inserted in accordance with Article 5 (3).

  2. The Taric subheadings shall be identified by the 10th and 11th digits which, together with the code numbers referred to in paragraph 1, form the Taric code numbers. In the absence of a Community subdivision, the 10th and 11th digits shall be ‘00’.

  3. Exceptionally, an additional Taric code of four digits may be used for the application of specific Community measures which are not coded, or not entirely coded, at the 10th and 11 th digit level.

Article 4

  1. The combined nomenclature, together with the rates of duty and other relevant charges, and the tariff measures included in the Taric or in other Community arrangements shall constitute the common customs tariff referred to in Article 9 of the Treaty, which shall be applied on the importation of goods into the Community.

  2. The combined nomenclature, including its code numbers and, where appropriate, the supplementary statistical units relating to it, shall be applied by the Community and by the Member States to the statistics relating to the external trade of the Community.

Article 5

  1. The Taric shall be used by the Commission and the Member States for the application of Community measures concerning imports and, where necessary, exports and trade between Member States.

  2. The Taric code numbers shall be applied to all importations of goods covered by the corresponding subheadings. They shall, where necessary, be applied to exports and to trade between Member States.

  3. Member States may insert subdivisions after the CN subheadings for national statistical purposes, and after the Taric subheadings for other national purposes.

Identifying code numbers shall be assigned to such subdivisions in accordance with Regulation (EEC) No 2793/86.

  1. Member States which adopt subdivisions for national purposes other than statistics, may, on informing the Commission, defer the use of Taric subheadings and the corresponding 10th and 11 th digits until 31 December 1989 at the latest.

Article 6

The Commission shall be responsible for the management and publication of the Taric. It shall, in particular, take the steps necessary to:

(a)

integrate the measures listed in Annex II into the Taric;

(b)

attribute Taric code numbers;

(c)

update the Taric;

(d)

inform Member States immediately of changes to Taric subheadings and numeric codes.

Article 7

  1. The Commission shall be assisted by a Committee on Tariff and Statistical Nomenclature, called the ‘Nomenclature Committee’ and hereinafter referred to as the ‘committee’, composed of the representatives of the Member States and chaired by the representatives of the Commission.

  2. The committee shall adopt its own rules of procedure.

Article 8

The committee may examine any matter referred to it by its chairman, either on his own initiative or at the request of a representative of a Member State:

(a)

concerning the combined nomenclature;

(b)

concerning the Taric nomenclature and any other nomenclature which is wholly or partly based on the combined nomenclature or which adds any subdivisions to it, and which is established by specific Community provisions with a view to the application of tariff or other measures relating to trade in goods.

Article 9

  1. Measures relating to the matters set out below shall be adopted in accordance with the procedure defined in Article 10:

(a)

application of the combined nomenclature and the Taric concerning in particular:

the classification of goods in the nomenclatures referred to in Article 8,

explanatory notes;

(b)

amendments to the combined nomenclature to take account of changes in requirements relating to statistics or to commercial policy;

(c)

amendments to Annex II;

(d)

amendments to the combined nomenclature and adjustments to duties in accordance with decisions adopted by the Council or the Commission;

(e)

amendments to the combined nomenclature intended to adapt it to take account of technological or commercial developments or aimed at the alignment or clarification of texts;

(f)

amendments to the combined nomenclature resulting from changes to the harmonized system nomenclature;

(g)

questions relating to the application, functioning and management of the harmonized system to be discussed within the Customs Cooperation Council.

  1. The provisions adopted under paragraph 1 shall not amend:

the rates of customs duties,

agricultural levies, refunds or other amounts applicable within the framework of the common agricultural policy or within that of specific schemes applicable to certain goods resulting from the processing of agricultural products,

quantitative restrictions laid down under Community provisions,

nomenclatures adopted within the framework of the common agricultural policy.

  1. If necessary, amendments to CN subheadings shall be immediately included as Taric subheadings. They shall only be included in the CN under the conditions referrred to in Article 12.

Article 10

  1. The representative of the Commission shall submit to the committee a draft of the measures to be adopted. The committee shall deliver its opinion on the draft within a time limit which the chairman may lay down according to the urgency of the matter. The opinion shall be delivered by the majority laid down in Article 148 (2) of the Treaty in the case of decisions which the Council is required to adopt on a proposal from the Commission. The votes of the representatives of the Member States within the committee shall be weighted in the manner set out in that Article. The chairman shall not vote.

  2. The Commission shall adopt the measures, which shall apply immediately. However, if those measures are not in accordance with the opinion of the committee, they shall be communicated by the Commission to the Council forthwith. In that event the Commission shall defer application of the measures which it has decided upon for three months from the date of such communication.

  3. The Council, acting by qualified majority, may take a different decision within the period referred to in paragraph 2.

Article 11

  1. Where Community provisions prescribe conditions concerning the eligibility of goods for a favourable tariff arrangement upon importation, having regard to their nature or end use, those conditions may be fixed according to the procedures laid down in Article 10.

  2. For the purposes of paragraph 1, ‘favourable tariff arrangement’ means any reduction or suspension, even under a tariff quota, of a customs duty or charge having equivalent effect or of an agricultural levy or other import charge provided for under the common agricultural policy or under the specific arrangements applicable to certain goods resulting from the processing of agricultural products.

Article 12

The Commission shall adopt each year by means of a Regulation a complete version of the combined nomenclature together with the corresponding autonomous and conventional rates of duty of the Common Customs Tariff, as it results from measures adopted by the Council or by the Commission. The said Regulation shall be published not later than 31 October in the Official Journal of the European Communities and it shall apply from 1 January of the following year.

Article 13

The Kingdom of Spain and the Portuguese Republic are hereby authorized not to apply the Taric for the periods during which the transitional arrangements pertaining to tariff matters provided for in the Act of Accession to the Community apply.

Article 14

Where a tariff preference is granted on the basis of rules of origin derived from the nomenclature of the Customs Cooperation Council in force on 31 December 1987, those rules shall remain applicable in accordance with the Community acts in force on that date.

Article 15

  1. The codes and the descriptions of goods established on the basis of the combined nomenclature shall replace those established on the basis of the nomenclatures of the Common Customs Tariff and the Nimexe, without prejudice to international agreements concluded by the Community before the entry into force of this Regulation, and to acts taken in implementation thereof, which refer to the said nomenclatures.

Community acts which include the tariff or statistical nomenclature shall be amended accordingly by the Commission.

  1. References to the Nimexe in the various Community acts in force shall be deemed to refer to the combined nomenclature.

Article 16

Regulations (EEC) No 950/68 and (EEC) No 97/69 are hereby repealed.

Article 17

This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities.

Articles 1 to 5 and 12 to 16 shall not apply until 1 January 1988.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 23 July 1987.

For the Council

The President

K.E. TYGESEN

(1) OJ No C 154, 12.6. 1987, p. 6.

(2) OJ No C 190, 20. 7. 1987.

(3) Opinion delivered on 1 July 1987 (not yet published in the Official Journal).

(4) OJ No L 263, 15. 9. 1986, p. 74.

(5) OJ No L 81, 26. 3. 1986, p. 29.

(6) OJ No L 172, 22. 7. 1968, p. 1.

(7) OJ No L 14, 21. 1. 1969, p. 1.

(8) OJ No L 191, 19. 7. 1984, p. 1.

ANNEX I

COMBINED NOMENCLATURE

SUMMARY

PART I — PRELIMINARY PROVISIONS

Section I — General Rules

A.

Rules for the interpretation of the combined nomenclature 15 B.

General rules concerning duties 16 C.

General rules applicable both to nomenclature and to duties 17 Section II — Special Provisions

A.

Goods for certain categories of ships, boats and other vessels and for drilling or production platforms 17 B.

Civil aircraft and goods for use in civil aircraft 19 C.

Standard rate of duty 20 D.

Containers and packing materials 20 Signs, abbreviations and symbols 22 Supplementary units 23 PART II — SCHEDULE OF CUSTOMS DUTIES

Section I

Live animals; animal products

Chapters

1

Live animals 27 2

Meat and edible meat offal 30 3

Fish and crustaceans, molluscs and other aquatic invertebrates 45 4

Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included 58 5

Products of animal origin, not elsewhere specified or included 67 Section II

Vegetable products

6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 70 7

Edible vegetables and certain roots and tubers 73 8

Edible fruit and nuts; peel of citrus fruits or melons 79 9

Coffee, tea, mate and spices 86 10

Cereals 90 11

Products of the milling industry; malt; starches; inulin; wheat gluten 93 12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder 98 13

Lac; gums, resins and other vegetable saps and extracts 103 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included 105 Section III

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

15

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes 107 Section IV

Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

16

Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates 118 17

Sugars and sugar confectionery 123 18

Cocoa and cocoa preparations 127 19

Preparations of cereals, flour, starch or milk; pastrycooks' products 130 20

Preparations of vegetables, fruit, nuts or other parts of plants 134 21

Miscellaneous edible preparations 149 22

Beverages, spirits and vinegar 153 23

Residues and waste from the food industries; prepared animal fodder 162 24

Tobacco and manufactured tobacco substitutes 167 Section V

Mineral products

25

Salt; sulphur; earths and stone; plastering materials, lime and cement 170 26

Ores, slag and ash 177 27

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes 180 Section VI

Products of the chemical or allied industries

28

Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes 189 29

Organic chemicals 203 30

Pharmaceutical products 224 31

Fertilisers 229 32

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks 233 33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations 238 34

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster 242 35

Albuminoidal substances; modified starches; glues; enzymes 245 36

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations 248 37

Photographic or cinematographic goods 249 38

Miscellaneous chemical products 253 Section VII

Plastics and articles thereof; rubber and articles thereof

39

Plastics and articles thereof 259 40

Rubber and articles thereof 273 Section VIII

Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)

41

Raw hides and skins (other than furskins) and leather 279 42

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) 283 43

Furskins and artificial fur; manufactures thereof 287 Section IX

Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

44

Wood and articles of wood; wood charcoal 290 45

Cork and articles of cork 299 46

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork 300 Section X

Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard; paper and paperboard and articles thereof

47

Pulp of Wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard 302 48

Paper and paperboard; articles of paper pulp, of paper or of paperboard 304 49

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans 319 Section XI

Textiles and textile articles

50

Silk 327 51

Wool, fine or Coarse animal hair; horsehair yarn and woven fabric 329 52

Cotton 333 53

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn 342 54

Man-made filaments 345 55

Man-made staple fibres 351 56

Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof 359 57

Carpets and other textile floor coverings 363 58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery 366 59

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use 370 60

Knitted or crocheted fabrics 375 61

Articles of apparel and clothing accessories, knitted or crocheted 378 62

Articles of apparel and clothing accessories, not knitted or crocheted 387 63

Other made-up textile articles; sets; worn clothing and worn textile articles; rags 397 Section XII

Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair

64

Footwear, gaiters and the like; parts of such articles 402 65

Headgear and parts thereof 407 66

Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof 409 67

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair 4 Section XIII

Articles of stone, plaster, cement, asbestos, mica or smilar materials; ceramic products; glass and glassware

68

Articles of stone, plaster, cement, asbestos, mica or similar materials 412 69

Ceramic products 417 70

Glass and glassware 421 Section XIV

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

71

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof: imitation jewellery; coin 430 Section XV

Base metals and articles of base metal

72

Iron and steel 437 73

Articles of iron or steel 463 74

Copper and articles thereof 477 75

Nickel and articles thereof 484 76

Aluminium and articles thereof 487 77

(Reserved for possible future use in the harmonized system) 78

Lead and articles thereof 493 79

Zinc and articles thereof 496 80

Tin and articles thereof 499 81

Other base metals; cermets; articles thereof 501 82

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal 505 83

Miscellaneous articles of base metal 512 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

84

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 517 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 565 Section XVII

Vehicles, aircraft, vessels and associated transport equipment

86

Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds 594 87

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof 597 88

Aircraft, spacecraft, and parts thereof 608 89

Ships, boats and floating structures 610 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 613 91

Clocks and watches and parts thereof 629 92

Musical instruments; parts and accessories of such articles 635 Section XIX

Arms and ammunition; parts and accessories thereof

93

Arms and ammunition; parts and accessories thereof 638 Section XX

Miscellaneous manufactured articles

94

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the Tike; prefabricated buildings 641 95

Toys, games, and sports requisites; parts and accessories thereof 646 96

Miscellaneous manufactured articles 651 Section XXI

Works of art, collectors' pieces and antiques

97

Works of art, collectors' pieces and antiques 657 98

Complete industrial plant exported in accordance with Commission Regulation (EEC) No 518/79 659 99

(Reserved for special uses determined by the competent Community authorities)
ANNEX

Headings or subheadings of which only part is covered by a GATT concession or in which different concessions have been granted 661 PART ONE

PRELIMINARY PROVISIONS

SECTION I

GENERAL RULES

A. General rules for the interpretation of the combined nomenclature

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

1.

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

2.

(a)

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

(b)

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

3.

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

(a)

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

(b)

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

(c)

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

4.

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

5.

In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

(a)

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

(b)

Subject to the provisions of rule 5 (a) above, packing materials and packing containers (1) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

6.

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

B. General rules concerning duties

1.

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

The autonomous duties shown in column 3 are applicable:

when they are less than the conventional duties, or

when no conventional duty exists, in which case a dash is shown in column 4.

2.

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

3.

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

4.

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

5.

The symbol ‘(AGR)’ appearing in column 3 opposite certain headings or subheadings denotes that the goods concerned are subject to levies.

When the customs duty is followed by the sign ‘ + ’ and the symbol ‘(AGR)’ for example ‘16 + (AGR)’, the goods are subject to both duty and levy.

When the customs duty is followed by the symbol ‘(AGR)’, for example ‘20 (AGR)’, the figure 20 refers to a rate of duty made obsolete by the introduction of the levy system.

6.

The symbol ‘MOB’ in columns 3 and 4 denotes that the goods concerned are chargeable with a ‘variable component’ determined under the regulations relating to trade in certain goods processed from agricultural products.

7.

The symbol ‘AD S/Z’ or ‘AD F/M’ in column 4 in Chapters 17, 18 and 19 indicates that the maximum rate of duty consists of an ad valorem duty plus an additional duty for certain forms of sugar or for flour. This additional duty is fixed in accordance with the rules concerning trade in certain processed agricultural products.

8.

The symbol ‘AD S/Z’ in column 4 in Chapters 8 and 20 indicates that the Community reserves the right to charge, over and above the bound duty, an additional duty on sugar corresponding to the duty payable on imported sugar and applicable to the quantity of various sugars contained in this product in excess of the percentage by weight laid down in the additional note to Chapter 8 and in additional notes 3 and 5 to Chapter 20, or, in respect of products falling within heading Nos 0811, 2006, 2007 and 2008 which exceed 13 % by weight.

9.

In heading No 2008, column 4, the symbol ‘2 AD S/Z’ indicates that the applicable rate of the additional duty on sugar is fixed at a standard rate of 2 % of the customs value of the goods.

C. General rules applicable both to nomenclature and to duties

1.

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

2.

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

(a)

in the case of a reference to ‘gross weight’, the aggregate weight of the goods and of all the packing materials and packing containers;

(b)

in the case of a reference to ‘net weight’ or simply to ‘weight’ without qualification, the weight of the goods themselves without packing materials and packing containers of any kind.

3.

Pursuant to the first subparagraph of Article 2 (2) of Regulation (EEC) No 2779/78 (2), the equivalent in national currencies of the EC U by reference to which certain specific customs duties are expressed, or which is used as a criterion limiting the scope of certain subheadings, shall be that obtaining on the first working day of October 1987 to be published in the Official Journal of the European Communities‘C’ series.

SECTION II

SPECIAL PROVISIONS

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

1.

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

Code number

Description

(1)

(2)

8901

Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods

8901 10

– Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds

8901 10 10

– – Sea-going

8901 20

– Tankers

8901 20 10

– – Sea-going

8901 30

– Refrigerated vessels, other than those of subheading 8901 20

8901 30 10

– – Sea-going

8901 90

– Other vessels for the transport of goods and other vessels for the transport of both persons and goods

8901 90 10

– – Sea-going

8902 00

Fishing vessels; factory ships and other vessels for processing or preserving fishery products

– Sea-going

8902 00 11

– – Of a gross tonnage exceeding 250 tons (GRT)

8902 00 19

– – Of a gross tonnage not exceeding 250 tons (GRT)

8903

Yachts and other vessels for pleasure or sports; rowing boats and canoes

– Other

8903 91

– – Sailboats, with or without auxiliary motor

8903 91 10

– – – Sea-going

8903 92

– – Motorboats, other than outboard motorboats

8903 92 10

– – – Sea-going

8904 00

Tugs and pusher craft

8904 00 10

– Tugs

– Pusher craft

8904 00 91

– – Sea-going

8905

Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms

8905 10

– Dredgers

8905 10 10

– – Sea-going

8905 90

– Other

8905 90 10

– – Sea-going

8906 00

Other vessels, including warships and lifeboats other than rowing boats

8906 00 10

– Warships

– Other

8906 00 91

– – Sea-going

2.

Customs duties shall be suspended in respect of:

(a)

goods intended for incorporation in drilling or production platforms:

(1)

fixed, ex subheading 8430 49, operating in the territorial sea of Member States,

(2)

floating or submersible, ex subheading 8905 20

for the purposes of their construction, repair, maintenance conversion or equipping.

Those goods such as motor fuel, lubricants and gas, which are necessary for the operation of machines and apparatus which do not affect permanently, and are not integral parts of the platforms and which are used on board for the construction, repair, maintenance, conversion or equipping of these platforms are regarded also as being used for incorporation in drilling or production platforms;

(b)

tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.

3.

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

B. Civil aircraft and goods for use in civil aircraft

1.

Relief from customs duty is provided for:

civil aircraft,

certain goods for use in civil aircraft and for incorporation therein in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion,

ground flying-trainers and their parts, for civil use.

These goods are covered by subheading (3) with a footnote reference in the following terms:

Entry under this subheading is subject to conditions laid down in the relevant Community provisions. See also Section II, paragraph B, of the Preliminary Provisions.

2.

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

3.

For the application of pargraph 1, second indent, the expression ‘for use in civil aircraft’ in all relevant subheadings (2) shall include goods for use in ground flying trainers for civil use.

C. Standard rate of duty

1.

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

sent in small consignments to private individuals, or

contained in travellers' personal luggage,

provided that such importations are not of a commercial nature and that the total value of such goods does not exceed 115 ECU per consignment or per traveller.

Such flat rate assessment shall not apply to goods falling within Chapter 24.

2.

An importation shall be treated as not being of a commercial nature if:

it is occasional, and

it consists solely of goods for personal or family use by the consignee or, in the case of travellers, imported goods intended as gifts: such goods shall be of such kind or quality that there is no indication that they are being imported for any commercial purpose.

3.

The flat rate charge shall apply independently of the duty-free admission granted in respect of goods contained in traveller's personal luggage, in accordance with Articles 45 to 49 of Regulation (EEC) No 918/83 (4).

4.

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

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

5.

Member States may round off the amount in national currency resulting from the conversion of the sum of 115 ECU.

6.

Member States may maintain unchanged the equivalent in national currency of the sum of 115 ECU if, at the time of the annual adjustment provided for in the first paragraph of Article 2 (2) of Regulation (EEC) No 2779/78, as last amended by Regulation (EEC) No 289/84 (5), the conversion of this amount, before rounding off provided for in paragraph 5, results in a change of less than 5 % in the equivalent in national currency.

D. Containers and packing materials

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

1.

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

(a)

chargeable at the same rate of customs duty as the goods:

where such goods are subject to an ad valorem customs duty, or

where they are to be included in the dutiable weight of the goods;

(b)

admitted free of customs duties:

where the goods are free of customs duty, or

where the goods are dutiable otherwise than by reference to weight or value, or

where the weight of the containers and packing materials is not to be included in the dutiable weight of the goods.

2.

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

SIGNS, ABBREVIATIONS AND SYMBOLS

AC

Alternating current

AD F/M

Additional duty on flour

AD S/Z

Additional duty on sugar

AGR

Levy

MOB

Variable component

SUPPLEMENTARY UNITS

c/k

Carats (1 metric carat = 2 x 10-4 kg)

ct/l

Carrying capacity in tonnes (6)

g

Gram

gi F/S

Gram of fissile isotopes

BRT

Gross registered ton (28 316 m3)

100 p/st

Hundred items

kg 90 % sdt

Kilogram of substance 90 % dry

kg K2O

Kilogram of potassium oxide

kg KOH

Kilogram of potassium hydroxide (caustic potash)

kg N

Kilogram of nitrogen

kg NaOH

Kilogram of sodium hydroxide (caustic soda)

kg P2O5

Kilogram of phosphorus pentoxide (phosphoric anhydride)

kg U

Kilogram of uranium

1 000 kWh

1 000 kilowatt hours

l

Litre

l alc. 100 %

Litre pure (100 %) alcohol

m

Metre

m2

Square metre

m3

Cubic metre

1 000 m3

1 000 cubic metres

p/st

Number of items

pa

Number of pairs

1 000 p/st

Thousand items

PART II

SCHEDULE OF CUSTOMS DUTIES

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

Notes

1.

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

2.

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

CHAPTER 1

LIVE ANIMALS

Note

1.

This chapter covers all live animals except:

(a)

fish and crustaceans, molluscs and other aquatic invertebrates, of heading No 0301, 0306 or 0307;

(b)

cultures of micro-organisms and other products of heading No 3002; and

(c)

animals of heading No 9508.

Rate of duty CN code

Description

autonomous (%) or levy (AGR)

conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

0101

Live horses, asses, mules and hinnies

– Horses

0101 11 00

– – Pure-bred breeding animals (7)

Free

Free

p/st

0101 19

– – Other

0101 19 10

– – – For slaughter (7)

11

4

p/st

0101 19 90

– – – Other

23

18

p/st

0101 20

– Asses, mules and hinnies

0101 20 10

– – Asses

12

p/st

0101 20 90

– – Mules and hinnies

17

p/st

0102

Live bovine animals

0102 10 00

– Pure-bred breeding animals (7)

Free

Free

p/st

0102 90

– Other

– – Domestic species

0102 90 10

– – – Of a weight not exceeding 220 kg

16 + AGR (8) (9)

(10) (11)

p/st

– – – Of a weight exceeding 220 kg

0102 90 31

– – – – Heifers (female bovines that have never calved)

16 + AGR (9)

(10) (11)

p/st

0102 90 33

– – – – Cows

16 + AGR (9)

(10) (11)

p/st

0102 90 35

– – – – Bulls

16 + AGR (8) (9)

(11)

p/st

0102 90 37

– – – – Steers (bullocks)

16 + AGR (8) (9)

p/st

0102 90 90

– – Other

Free

p/st

0103

Live swine

0103 10 00

– Pure-bred breeding animals (7)

Free

Free

p/st

– Other

0103 91

– – Weighing less than 50 kg

0103 91 10

– – – Domestic species

16 (AGR)

p/st

0103 91 90

– – – Other

Free

p/st

0103 92

– – Weighing 50 kg or more

– – – Domestic species

0103 92 11

– – – – Sows having farrowed at least once, of a weight of not less than 160 kg

16 (AGR)

0103 92 19

– – – – Other

16 (AGR)

p/st

0103 92 90

– – – Other

Free

p/st

0104

Live sheep and goats

0104 10

– Sheep

0104 10 10

– – Pure-bred breeding animals (7)

Free

Free

p/st

0104 10 90

– – Other

15 (AGR)

p/st

0104 20

– Goats

0104 20 10

– – Pure-bred breeding animals (7)

5

p/st

0104 20 90

– – Other

5 (AGR)

p/st

0105

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

– Weighing not more than 185 g

0105 11 00

– – Fowls of the species Gallus domesticus

12 (AGR)

p/st

0105 19

– – Other

0105 19 10

– – – Geese and turkeys

12 (AGR)

p/st

0105 19 90

– – – Ducks and guinea fowls

12 (AGR)

p/st

– Other

0105 91 00

– – Fowls of the species Gallus domesticus

12 (AGR)

p/st

0105 99

– – Other

0105 99 10

– – – Ducks

12 (AGR)

p/st

0105 99 20

– – – Geese

12 (AGR)

p/st

0105 99 30

– – – Turkeys

12 (AGR)

p/st

0105 99 50

– – – Guinea fowls

12 (AGR)

p/st

0106 00

Other live animals

0106 00 10

– Domestic rabbits

10

6

0106 00 20

– Pigeons

12

10

– Other

0106 00 91

– – Primarily for human consumption

Free

Free

0106 00 99

– – Other

Free

Free

CHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

Note

1.

This chapter does not cover:

(a)

products of the kinds described in heading Nos 0201 to 0208 or 0210, unfit or unsuitable for human consumption;

(b)

guts, bladders or stomachs of animals (heading No 0504) or animal blood (heading No 0511 or 3002); or

(c)

animal fat, other than products of heading No 0209 (Chapter 15).

Additional notes

1.

A.

The following expressions shall have the meanings hereunder assigned to them:

(a)

‘Carcases of bovine animals’, for the purposes of subheadings 0201 10 and 0202 10 00, whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints; ‘carcase’ shall include the front part of the carcase comprising all the bones and the scrag, neck and shoulder having more than 10 pairs of ribs.

(b)

‘Half-carcases of bovine animals’, for the purposes of subheadings 0201 10 and 0202 10 00, the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubeic symphysis; ‘half-carcase’ shall include the front part of the half-carcase comprising all the bones and the scrag, neck and shoulder having more than 10 ribs.

(c)

‘Compensated quarters’, for the purposes of subheadings 0201 20 11, 0201 20 19 and 0202 20 10: portions composed of either:

forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib, or

forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth rib, with the whole of the flank and breast attached; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the eighth cut rib.

The forequarters and the hindquarters constituting ‘compensated quarters’ must be imported at the same time and in equal numbers, and the total weight of the forequarters must be the same as that of the hindquarters; however, a difference between the weights of the two parts of the consignment is allowed provided that this does not exceed 5 % of the weight of the heavier part (forequarters or hindquarters). (d)

‘Unseparated forequarters’, for the purposes of subheadings 0201 20 31, 0201 20 39 and 0202 20 30: the front part of a carcase comprising all the bones and the scrag, neck and shoulder, with a minimum of four pairs of ribs and a maximum of 10 pairs of ribs (the first four pairs of ribs must be whole, the others may be cut) with or without the thin flank.

(e)

‘Separated forequarters’, for the purposes of subheadings 0201 20 31, 0201 20 39 and 0202 20 30: the front part of a half-carcase comprising all the bones and the scrag, neck and shoulder, with a minimum of four ribs and a maximum of 10 ribs (the first four ribs must be whole, the others may be cut) with or without the thin flank.

(f)

‘Unseparated hindquarters’, for the purposes of subheadings 0201 20 51, 0201 20 59 and 0202 20 50: the rear part of a carcase comprising all the bones and the thigh and sirloin, with a minimum of three pairs of whole or cut ribs, with or without the knuckle and with or without the thin flank.

(g)

‘Separated hindquarters’, for the purposes of subheadings 0201 20 51, 0201 20 59 and 0202 20 50: the rear part of a half-carcase comprising all the bones and the thigh and sirloin, with a minimum of three whole or cut ribs, with or without the knuckle and with or without the thin flank.

(h)

11.

‘Crop’ and ‘chuck and blade’ cuts, for the purposes of subheading 0202 30 50: the dorsal part of the forequarter, including the upper part of the shoulder, obtained from a forequarter with a minimum of four ribs and a maximum of 10 ribs by a cut along a straight line through the point where the first rib joins the first sternal segment to the point of reflection of the diaphragm on the tenth rib.

22.

‘Brisket’ cut, for the purposes of subheading 0202 30 50: the lower part of the forequarter comprising the brisket navel end and the brisket point end.

B.

In determining the number of whole or cut ribs referred to in paragraph A, only those attached to the backbone shall be taken into consideration.

2.

A.

The following expressions shall have the meanings hereunder assigned to them:

(a)

‘Whole carcases or half-carcases’, for the purposes of subheadings 0203 11 10 and 0203 21 10: slaughtered pigs in the form of carcases of domestic swine which have been bled and eviscerated and from which the bristles and hooves have been removed. Half-carcases are derived from whole carcases by division through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and the ischio-pubic symphysis. These whole carcases and half-carcases may be with or without head, feet, flare fat, kidneys, tail or diaphragm. Half-carcases may be with or without spinal cord, brain or tongue. Whole carcases and half-carcases of sows may be with or without udders (mammary glands).

(b)

‘Hams’ (legs), for the purposes of subheadings 0203 12 11, 0203 22 11, 0210 11 11 and 0210 11 31: the posterior (caudal) part of the half-carcase including bones, with or without foot, shank, rind or subcutaneous fat.

The ham (leg) is separated from the rest of the half-carcase so that it includes, at most, the last lumbar vertebra. (c)

‘Fore-ends’, for the purposes of subheadings 0203 19 11, 0203 29 11, 0210 19 30 and 0210 19 60: the anterior (cranial) part of the half-carcase without the head, including bones, with or without foot, shank, rind or subcutaneous fat.

The fore-end is separated from the rest of the half-carcase so that it includes, at most, the fifth dorsal vertebra. The upper (dorsal) part of the fore-end, whether or not containing the blade-bone and attached muscles, (neck-end in fresh or collar in salted condition), is considered a cut of the loin, when it is separated from the lower (ventral) part of the fore-end, at most by a cut just below the vertebral column. (d)

‘Shoulders’, for the purposes of subheadings 0203 12 19, 0203 22 19, 0210 11 19 and 0210 11 39: the lower part of the fore-end whether or not containing the blade-bone and attached muscles, including bones, with or without foot, shank, rind or subcutaneous fat.

The blade-bone and attached muscles imported separately shall remain classified in this subheading as a part of the shoulder. (e)

‘Loins’, for the purposes of subheadings 0203 19 13, 0203 29 13, 0210 19 40 and 0210 19 70: the upper part of the half-carcase, extending from the first cervical vertebra to the caudal vertebrae, including bones, with or without the tenderloin, blade-bone, subcutaneous fat or rind.

The loin is separated from the lower part of the half-carcase by a cut just below the vertebral column. (f)

‘Bellies’, for the purposes of subheadings 0203 19 15, 0203 29 15, 0210 12 11 and 0210 12 19: the lower part of the half-carcase situated between the ham (leg) and the shoulder, commonly known as ‘streaky’, with or without bones, but with the rind and the subcutaneous fat.

(g)

‘Bacon sides’, for the purposes of subheading 0210 19 10: the pig half-carcase without the head, cheek, chap, feet, tail, flare fat, kidney, tenderloin, blade bone, sternum, vertebral column, pelvic bone and diaphragm.

(h)

‘Spencers’, for the purposes of subheading 0210 19 10: the bacon side without the ham, whether or not boned.

(ij)

‘Three-quarter sides’, for the purposes of subheading 0210 19 20: the bacon side without the fore-end, whether or not boned.

(k)

‘Middles’, for the purposes of subheading 0210 19 20: the bacon side without the ham and the fore-end, whether or not boned.

The subheading also includes cuts of middles containing tissue of loin and belly in natural proportion to the entire middles. B.

The parts of the cuts defined in paragraph 2 (A) (b), (c), (d) and (e) fall within the same subheadings only if they contain muscle tissue and bones in natural proportion to the entire cuts.

If the cuts falling within subheadings 0210 11 11 and 0210 11 19 as well as 0210 11 31, 0210 11 39, 0210 19 30 and 0210 19 60 are derived from a bacon side from which the bones indicated under paragraph 2 (A) (g) have already been removed, the lines of cutting shall follow those defined under paragraph 2 (A) (b), (c) and (d) accordingly; in any case, these cuts or parts thereof shall contain bones. C.

Subheadings 0206 30 31, 0206 49 91 and 0210 90 39, shall include, in particular, heads or halves of heads of domestic swine, with or without the brains, cheeks or tongues, and parts thereof.

The head is separated from the rest of the half-carcase by a straight cut parallel to the cranium. The cheeks, snouts and ears as well as the meat attached to the head, particularly to the rear part (including the chaps), are considered parts of heads. The boneless meat of the fore-end (including the jowl) fall within subheading 0203 19 55, 0203 29 55, 0210 19 51 or 0210 19 81 as the case may be. D.

For the purposes of subheadings 0209 00 11 and 0209 00 19, ‘subcutaneous pig fat’ shall have the meaning of the fatty tissue which accumulates under the rind of the pig and adheres to it, irrespective of the part of the pig from which it comes; in any case, the weight of the fatty tissue shall exceed the weight of the rind.

Those subheadings also include subcutaneous pig fat from which the rind has been removed. E.

For the purposes of subheadings 0210 11 31, 0210 11 39, 0210 12 19 and 0210 19 60 to 0210 19 89, products in which the water/protein ratio in the meat (nitrogen content x 6,25) is 2,8 or less shall be considered as ‘dried or smoked’. The nitrogen content shall be determined according to ISO method 937-1978.

3.

A.

For the purposes of heading No 0204, the following expressions shall have the meanings hereunder assigned to them:

(a)

‘Carcases’, for the purposes of subheadings 0204 10 00, 0204 21 00, 0204 30 00, 0204 41 00, 0204 50 11 and 0204 50 51: whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints.

(b)

‘Half-carcases’, for the purposes of subheadings 0204 10 00, 0204 21 00, 0204 30 00, 0204 41 00, 0204 50 11 and 0204 50 51: the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis.

(c)

‘Short-forequarters’, for the purposes of the subheadings 0204 22 10, 0204 42 10, 0204 50 13 and 0204 50 53: the anterior part of the carcase with or without the breast including all the bones and the shoulders, scrag and middle neck, cut at right angles to the backbone with a minimum of five and a maximum of seven pairs of whole or cut ribs.

(d)

‘Short-forequarters’, for the purposes of subheadings 0204 22 10, 0204 42 10, 0204 50 13 ans 0204 50 53: the anterior part of the half-carcase with or without the breast including all the bones and the shoulder, scrag and middle neck, cut at right-angles to the backbone with a minimum of five and a maximum of seven whole or cut ribs.

(e)

‘Chines and/or best ends’, for the purposes of subheadings 0204 22 30, 0204 42 30, 0204 50 15 and 0204 50 55: the remaining part of the carcase after the legs and short forequarters have been removed with or without the kidneys; the chines when separated from the best ends must include a minimum of five lumbar vertebrae; the best ends when separated from the chines must include a minimum of jive pairs of whole or cut ribs.

(f)

‘Chine and/or best end’, for the purposes of subheadings 0204 22 30, 0204 42 30, 0204 50 15 and 0204 50 55: the remaining part of the half-carcase after the legs and short forequarters have been removed with or without the kidney; the chine when separated from the best end must include a minimum of five lumbar vertebrae; the best end when separated from the chine must include a minimum of five whole or cut ribs.

(g)

‘Legs’, for the purposes of subheadings 0204 22 50, 0204 42 50, 0204 50 19 and 0204 50 59: the rear part of the carcase comprising all the bones and the legs and cut at right-angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis.

(h)

‘Legs’, for the purposes of subheadings 0204 22 50, 0204 42 50, 0204 50 19 and 0204 50 59: the rear part of the half-carcase comprising all the bones and the leg cut at right-angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis.

B.

In determining the number of whole or cut ribs referred to in paragraph A, only those attached to the backbone shall be taken into consideration.

4.

For the purposes of subheadings 0207 39 81 and 0207 43 71, ‘goose or duck paletots’ shall be taken to mean geese or ducks plucked and completely drawn, without heads or feet, with carcase bones (breastbone, ribs, backbone and sacrum) removed but with the femurs, tibias and humeri. 5.

In accordance with Regulation (EEC) No 3324/80, the import duty applicable to mixtures falling within this chapter shall be calculated as follows: (a)

In mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies.

(b)

In other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

6.

(a)

Uncooked seasoned meats fall within Chapter 16. ‘Seasoned meat’ shall be uncooked meat that has been seasoned either in depth or over the whole surface of the product with seasoning either visible to the naked eye or clearly distinguishable by taste.

(b)

Products falling within heading No 0210 to which seasoning has been added during the process of preparation remain classified therein provided that the addition of seasoning has not changed their character.

7.

(a)

For the purposes of subheadings 0207 39 13 to 0207 39 23, 0207 39 33 to 0207 39 45, 0207 39 57 to 0207 39 77, 0207 41 11 to 0207 41 51, 0207 42 11 to 0207 42 59 and 0207 43 21 to 0207 43 63, ‘poultry cuts, unboned (bone-in)’, shall be taken to mean the cuts specified therein, including all bones.

(b)

Poultry cuts as referred to in (a) which have been partly boned shall fall within subheading 0207 39 25, 0207 39 47, 0207 39 83, 0207 41 71, 0207 42 71 or 0207 43 81.

Rate of duty CN code

Description

autonomous (%) or levy (AGR)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

0201

Meat of bovine animals, fresh or chilled

0201 10

– Carcases and half-carcases

0201 10 10

– – Of a unit weight not exceeding 136 kg for carcases or of a unit weight not exceeding 68 kg for half-carcases

20 + AGR (9)

(12)

0201 10 90

– – Of a unit weight exceeding 136 kg for carcases or of a unit weight exceeding 68 kg for half-carcases

20 + AGR (9)

(12)

0201 20

– Other cuts with bone in

– – ‘Compensated’ quarters

0201 20 11

– – – Of a unit weight not exceeding 136 kg

20 + AGR (9)

(12)

0201 20 19

– – – Of a unit weight exceeding 136 kg

20 + AGR (9)

(12)

– – Unseparated or separated forequarters

0201 20 31

– – – Of a unit weight not exceeding 60 kg for unseparated forequarters or of a unit weight not exceeding 30 kg for separated forequarters

20 + AGR (9)

(12)

0201 20 39

– – – Of a unit weight exceeding 60 kg for unseparated forequarters or of a unit weight exceeding 30 kg for separated forequarters

20 + AGR (9)

(12)

– – Unseparated or separated hindquarters

0201 20 51

– – – Of a unit weight not exceeding 75 kg for unseparated hindquarters or of a unit weight not exceeding 40 kg for separated hindquarters

20 + AGR (9)

(12)

0201 20 59

– – – Of a unit weight exceeding 75 kg for unseparated hindquarters or of a unit weight exceeding 40 kg for separated hindquarters

20 + AGR (9)

(12)

0201 20 90

– – Other

20 + AGR (9)

(12)

0201 30

– Boneless

20 + AGR (9)

(12)

0202

Meat of bovine animals, frozen

0202 10 00

– Carcases and half-carcases

20 + AGR (9)

(12) (13)

0202 20

– Other cuts with bone in

0202 20 10

– – ‘Compensated’ quarters

20 + AGR (9)

(12) (13)

0202 20 30

– – Unseparated or separated forequarters

20 + AGR (9) (14)

(12) (13)

0202 20 50

– – Unseparated or separated hindquarters

20 + AGR (9)

(12) (13)

0202 20 90

– – Other

20 + AGR (9)

(12) (13)

0202 30

– Boneless

0202 30 10

– – Forequarters, whole or cut into a maximum of five pieces, each quarter being in a single block; ‘compensated’ quarters in two blocks, one of which contains the forequarter, whole or cut into a maximum of five pieces, and the other, the hindquarter, excluding the tenderloin, in one piece

20 + AGR (9) (14)

(12) (13)

0202 30 50

– – Crop, chuck and blade and brisket cuts (15)

20 + AGR (9) (14)

(12) (13)

0202 30 90

– – Other

20 + AGR (9) (14)

(12) (13)

0203

Meat of swine, fresh, chilled or frozen

– Fresh or chilled

0203 11

– – Carcases and half-carcases

0203 11 10

– – – Of domestic swine

20 (AGR)

0203 11 90

– – – Other

7

3

0203 12

– – Hams, shoulders and cuts thereof, with bone in

– – – Of domestic swine

0203 12 11

– – – – Hams and cuts thereof

20 (AGR)

0203 12 19

– – – – Shoulders and cuts thereof

20 (AGR)

0203 12 90

– – – Other

7

3

0203 19

– – Other

– – – Of domestic swine

0203 19 11

– – – – Fore-ends and cuts thereof

20 (AGR)

0203 19 13

– – – – Loins and cuts thereof, with bone in

20 (AGR)

0203 19 15

– – – – Bellies (streaky) and cuts thereof

20 (AGR)

– – – – Other

0203 19 55

– – – – – Boneless

20 (AGR)

0203 19 59

– – – – – Other

20 (AGR)

0203 19 90

– – – Other

7

3

– Frozen

0203 21

– – Carcases and half-carcases

0203 21 10

– – – Of domestic swine

20 (AGR)

0203 21 90

– – – Other

7

3

0203 22

– – Hams, shoulders and cuts thereof, with bone in

– – – Of domestic swine

0203 22 11

– – – – Hams and cuts thereof

20 (AGR)

0203 22 19

– – – – Shoulders and cuts thereof

20 (AGR)

0203 22 90

– – – Other

7

3

0203 29

– – Other

– – – Of domestic swine

0203 29 11

– – – – Fore-ends and cuts thereof

20 (AGR)

0203 29 13

– – – – Loins and cuts thereof, with bone in

20 (AGR)

0203 29 15

– – – – Bellies (streaky) and cuts thereof

20 (AGR)

– – – – Other

0203 29 55

– – – – – Boneless

20 (AGR)

0203 29 59

– – – – – Other

20 (AGR)

0203 29 90

– – – Other

7

3

0204

Meat of sheep or goats, fresh, chilled or frozen

0204 10 00

– Carcases and half-carcases of lamb, fresh or chilled

20 (AGR)

20

– Other meat of sheep, fresh or chilled

0204 21 00

– – Carcases and half-carcases

20 (AGR)

20

0204 22

– – Other cuts with bone in

0204 22 10

– – – Short forequarters

20 (AGR)

20

0204 22 30

– – – Chines and/or best ends

20 (AGR)

20

0204 22 50

– – – Legs

20 (AGR)

20

0204 22 90

– – – Other

20 (AGR)

20

0204 23 00

– – Boneless

20 (AGR)

20

0204 30 00

– Carcases and half-carcases of lamb, frozen

20 (AGR)

20

– Other meat of sheep, frozen

0204 41 00

– – Carcases and half-carcases

20 (AGR)

20

0204 42

– – Other cuts with bone in

0204 42 10

– – – Short forequarters

20 (AGR)

20

0204 42 30

– – – Chines and/or best ends

20 (AGR)

20

0204 42 50

– – – Legs

20 (AGR)

20

0204 42 90

– – – Other

20 (AGR)

20

0204 43 00

– – Boneless

20 (AGR)

20

0204 50

– Meat of goats

– – Fresh or chilled

0204 50 11

– – – Carcases and half-carcases

20 (AGR)

20

0204 50 13

– – – Short forequarters

20 (AGR)

20

0204 50 15

– – – Chines and/or best ends

20 (AGR)

20

0204 50 19

– – – Legs

20 (AGR)

20

– – – Other

0204 50 31

– – – – Cuts with bone in

20 (AGR)

20

0204 50 39

– – – – Boneless cuts

20 (AGR)

20

– – Frozen

0204 50 51

– – – Carcases and half-carcases

20 (AGR)

20

0204 50 53

– – – Short forequarters

20 (AGR)

20

0204 50 55

– – – Chines and/or best ends

20 (AGR)

20

0204 50 59

– – – Legs

20 (AGR)

20

– – – Other

0204 50 71

– – – – Cuts with bone in

20 (AGR)

20

0204 50 79

– – – – Boneless cuts

20 (AGR)

20

0205 00 00

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

16

8

0206

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

0206 10

– Of bovine animals, fresh or chilled

0206 10 10

– – For the manufacture of pharmaceutical products (7)

Free

Free

– – Other

0206 10 91

– – – Livers

20

7

0206 10 95

– – – Thick skirt and thin skirt

20 + AGR (9)

(12)

0206 10 99

– – – Other

20

4

– Of bovine animals, frozen

0206 21 00

– – Tongues

20

4

0206 22

– – Livers

0206 22 10

– – – For the manufacture of pharmaceutical products (7)

Free

Free

0206 22 90

– – – Other

20

7

0206 29

– – Other

0206 29 10

– – – For the manufacture of pharmaceutical products (7)

Free

Free

– – – Other

0206 29 91

– – – – Thick skirt and thin skirt

20 + AGR (9)

(12) (13)

0206 29 99

– – – – Other

20

4

0206 30

– Of swine, fresh or chilled

0206 30 10

– – For the manufacture of pharmaceutical products (7)

Free

Free

– – Other

– – – Of domestic swine

0206 30 21

– – – – Livers

20 (AGR)

7

0206 30 31

– – – – Other

20 (AGR)

4

0206 30 90

– – – Other

12

3

– Of swine, frozen

0206 41

– – Livers

0206 41 10

– – – For the manufacture of pharmaceutical products (7)

Free

Free

– – – Other

0206 41 91

– – – – Of domestic swine

20 (AGR)

7

0206 41 99

– – – – Other

12

3

0206 49

– – Other

0206 49 10

– – – For the manufacture of pharmaceutical products (7)

Free

Free

– – – Other

0206 49 91

– – – – Of domestic swine

20 (AGR)

4

0206 49 99

– – – – Other

12

3

0206 80

– Other, fresh or chilled

0206 80 10

– – For the manufacture of pharmaceutical products (7)

Free

Free

– – Other

0206 80 91

– – – Of horses, asses, mules and hinnies

16

10

0206 80 99

– – – Of sheep and goats

12

3

0206 90

– Other, frozen

0206 90 10

– – For the manufacture of pharmaceutical products (7)

Free

Free

– – Other

0206 90 91

– – – Of horses, asses, mules and hinnies

16

10

0206 90 99

– – – Of sheep and goats

12

3

0207

Meat and edible offal, of the poultry of heading No 0105, fresh, chilled or frozen

0207 10

– Poultry not cut in pieces, fresh or chilled

– – Fowls of the species Gallus domesticus

0207 10 11

– – – Plucked and gutted, with heads and feet, known as ‘83 % chickens’

18 (AGR)

0207 10 15

– – – Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % chickens’

18 (AGR)

0207 10 19

– – – Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘65 % chickens’, or otherwise presented

18 (AGR)

– – Turkeys

0207 10 31

– – – Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’

18 (AGR)

0207 10 39

– – – Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘73 % turkeys’, or otherwise presented

18 (AGR)

– – Ducks

0207 10 51

– – – Plucked, bled, gutted but not drawn, with heads and feet, known as ‘85 % ducks’

18 (AGR)

0207 10 55

– – – Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’

18 (AGR)

0207 10 59

– – – Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘63 % ducks’, or otherwise presented

18 (AGR)

– – Geese

0207 10 71

– – – Plucked, bled, not drawn, with heads and feet, known as ‘82 % geese’

18 (AGR)

0207 10 79

– – – Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as ‘75 % geese’, or otherwise presented

18 (AGR)

0207 10 90

– – Guinea fowls

18 (AGR)

– Poultry not cut in pieces, frozen

0207 21

– – Fowls of the species Gallus domesticus

0207 21 10

– – – Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % chickens’

18 (AGR)

0207 21 90

– – – Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘65 % chickens’, or otherwise presented

18 (AGR)

0207 22

– – Turkeys

0207 22 10

– – – Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’

18 (AGR)

0207 22 90

– – – Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘73 % turkeys’, or otherwise presented

18 (AGR)

0207 23

– – Ducks, geese and guinea fowls

– – – Ducks

0207 23 11

– – – – Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’

18 (AGR)

0207 23 19

– – – – Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘63 % ducks’, or otherwise presented

18 (AGR)

– – – Geese

0207 23 51

– – – – Plucked, bled, not drawn, with heads and feet, known as ‘82 % geese’

18 (AGR)

0207 23 59

– – – – Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as ‘75 % geese’, or otherwise presented

18 (AGR)

0207 23 90

– – – Guinea fowls

18 (AGR)

– Poultry cuts and offal (including livers), fresh or chilled

0207 31 00

– – Fatty livers of geese or ducks

5 (AGR)

3

0207 39

– – Other

– – – Of fowls of the species Gallus domesticus

– – – – Cuts

0207 39 11

– – – – – Boneless

18 (AGR)

– – – – – With bone in

0207 39 13

– – – – – – Halves or quarters

18 (AGR)

0207 39 15

– – – – – – Whole wings, with or without tips

18 (AGR)

0207 39 17

– – – – – – Backs, necks, backs with necks attached, rumps and wing tips

18 (AGR)

0207 39 21

– – – – – – Breasts and cuts thereof

18 (AGR)

0207 39 23

– – – – – – Legs and cuts thereof

18 (AGR)

0207 39 25

– – – – – – Other

18 (AGR)

0207 39 27

– – – – Offal, other than livers

18 (AGR)

– – – Of turkeys

– – – – Cuts

0207 39 31

– – – – – Boneless

18 (AGR)

– – – – – With bone in

0207 39 33

– – – – – – Halves or quarters

18 (AGR)

0207 39 35

– – – – – – Whole wings, with or without tips

18 (AGR)

0207 39 37

– – – – – – Backs, necks, backs with necks attached, rumps and wing tips

18 (AGR)

0207 39 41

– – – – – – Breasts and cuts thereof

18 (AGR)

– – – – – – Legs and cuts thereof

0207 39 43

– – – – – – – Drumsticks and cuts of drumsticks

18 (AGR)

0207 39 45

– – – – – – – Other

18 (AGR)

0207 39 47

– – – – – – Other

18 (AGR)

0207 39 51

– – – – Offal, other than livers

18 (AGR)

– – – Of ducks, geese and guinea fowls

– – – – Cuts

– – – – – Boneless

0207 39 53

– – – – – – Of geese

18 (AGR)

0207 39 55

– – – – – – Of ducks and guinea fowls

18 (AGR)

– – – – – With bone in

– – – – – – Halves or quarters

0207 39 57

– – – – – – – Of ducks

18 (AGR)

0207 39 61

– – – – – – – Of geese

18 (AGR)

0207 39 63

– – – – – – – Of guinea fowls

18 (AGR)

0207 39 65

– – – – – – Whole wings, with or without tips

18 (AGR)

0207 39 67

– – – – – – Backs, necks, backs with necks attached, rumps and wing tips

18 (AGR)

– – – – – – Breasts and cuts thereof

0207 39 71

– – – – – – – Of geese

18 (AGR)

0207 39 73

– – – – – – – Of ducks and guinea fowls

18 (AGR)

– – – – – – Legs and cuts thereof

0207 39 75

– – – – – – – Of geese

18 (AGR)

0207 39 77

– – – – – – – Of ducks and guinea fowls

18 (AGR)

0207 39 81

– – – – – – Goose or duck paletots

18 (AGR)

0207 39 83

– – – – – – Other

18 (AGR)

0207 39 85

– – – – Offal, other than livers

18 (AGR)

0207 39 90

– – – Poultry livers, other than fatty livers of geese or ducks

16 (AGR)

10

– Poultry cuts and offal other than livers, frozen

0207 41

– – Of fowls of the species Callus domesticus

– – – Cuts

0207 41 10

– – – – Boneless

18 (AGR)

– – – – With bone in

0207 41 11

– – – – – Halves or quarters

18 (AGR)

0207 41 21

– – – – – Whole wings, with or without tips

18 (AGR)

0207 41 31

– – – – – Backs, necks, backs with necks attached, rumps and wing tips

18 (AGR)

0207 41 41

– – – – – Breasts and cuts thereof

18 (AGR)

0207 41 51

– – – – – Legs and cuts thereof

18 (AGR)

0207 41 71

– – – – – Other

18 (AGR)

0207 41 90

– – – Offal, other than livers

18 (AGR)

0207 42

– – Of turkeys

– – – Cuts

0207 42 10

– – – – Boneless

18 (AGR)

– – – – With bone in

0207 42 11

– – – – – Halves or quarters

18 (AGR)

0207 42 21

– – – – – Whole wings, with or without tips

18 (AGR)

0207 42 31

– – – – – Backs, necks, backs with necks attached, rumps and wing tips

18 (AGR)

0207 42 41

– – – – – Breasts and cuts thereof

18 (AGR)

– – – – – Legs and cuts thereof

0207 42 51

– – – – – – Drumsticks and cuts thereof

18 (AGR)

0207 42 59

– – – – – – Other

18 (AGR)

0207 42 71

– – – – – Other

18 (AGR)

0207 42 90

– – – Offal, other than livers

18 (AGR)

0207 43

– – Of ducks, geese or guinea fowls

– – – Cuts

– – – – Boneless

0207 43 11

– – – – – Of geese

18 (AGR)

0207 43 15

– – – – – Of ducks and guinea fowls

18 (AGR)

– – – – With bone in

– – – – – Halves or quarters

0207 43 21

– – – – – – Of ducks

18 (AGR)

0207 43 23

– – – – – – Of geese

18 (AGR)

0207 43 25

– – – – – – Of guinea fowls

18 (AGR)

0207 43 31

– – – – – Whole wings, with or without tips

18 (AGR)

0207 43 41

– – – – – Backs, necks, backs with necks attached, rumps and wing tips

18 (AGR)

– – – – – Breasts and cuts thereof

0207 43 51

– – – – – – Of geese

18 (AGR)

0207 43 53

– – – – – – Of ducks and guinea fowls

18 (AGR)

– – – – – Legs and cuts thereof

0207 43 61

– – – – – – Of geese

18 (AGR)

0207 43 63

– – – – – – Of ducks and guinea fowls

18 (AGR)

0207 43 71

– – – – – Goose or duck paletots

18 (AGR)

0207 43 81

– – – – – Other

18 (AGR)

0207 43 90

– – – Offal, other than livers

18 (AGR)

0207 50

– Poultry livers, frozen

0207 50 10

– – Fatty livers of geese or ducks

5 (AGR)

3

0207 50 90

– – Other

16 (AGR)

10

0208

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

0208 10

– Of rabbits or hares

0208 10 10

– – Of domestic rabbits

13

10

0208 10 90

– – Other

7

3

0208 20 00

– Frogs' legs

19

10

0208 90

– Other

0208 90 10

– – Of domestic pigeons

13

10

0208 90 30

– – Of game, other than of rabbits or hares

7

3

0208 90 50

– – Whale and seal meat

19

10

0208 90 90

– – Other

19

14

0209 00

Pig fat free of lean meat and poultry fat (not rendered), fresh, chilled, frozen, salted, in brine, dried or smoked

– Subcutaneous pig fat

0209 00 11

– – Fresh, chilled, frozen, salted or in brine

22 (AGR)

0209 00 19

– – Dried or smoked

22 (AGR)

0209 00 30

– Pig fat, other than that falling within subheading 0209 00 11 or 0209 00 19

22 (AGR)

0209 00 90

– Poultry fat

22 (AGR)

0210

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

– Meat of swine

0210 11

– – Hams, shoulders and cuts thereof, with bone in

– – – Of domestic swine

– – – – Salted or in brine

0210 11 11

– – – – – Hams and cuts thereof

25 (AGR)

0210 11 19

– – – – – Shoulders and cuts thereof

25 (AGR)

– – – – Dried or smoked

0210 11 31

– – – – – Hams and cuts thereof

25 (AGR)

0210 11 39

– – – – – Shoulders and cuts thereof

25 (AGR)

0210 11 90

– – – Other

24

0210 12

– – Bellies (streaky) and cuts thereof

– – – Of domestic swine

0210 12 11

– – – – Salted or in brine

25 (AGR)

0210 12 19

– – – – Dried or smoked

25 (AGR)

0210 12 90

– – – Other

24

0210 19

– – Other

– – – Of domestic swine

– – – – Salted or in brine

0210 19 10

– – – – – Bacon sides or spencers

25 (AGR)

0210 19 20

– – – – – Three-quarter sides or middles

25 (AGR)

0210 19 30

– – – – – Fore-ends and parts thereof

25 (AGR)

0210 19 40

– – – – – Loins and cuts thereof

25 (AGR)

– – – – – Other

0210 19 51

– – – – – – Boneless

25 (AGR)

0210 19 59

– – – – – – Other

25 (AGR)

– – – – Dried or smoked

0210 19 60

– – – – – Fore-ends and parts thereof

25 (AGR)

0210 19 70

– – – – – Loins and cuts thereof

25 (AGR)

– – – – – Other

0210 19 81

– – – – – – Boneless

25 (AGR)

0210 19 89

– – – – – – Other

25 (AGR)

0210 19 90

– – – Other

24

0210 20

– Meat of bovine animals

0210 20 10

– – With bone in

24 + AGR (9)

0210 20 90

– – Boneless

24 + AGR (9)

0210 90

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

– – Meat

0210 90 10

– – – Horsemeat, salted, in brine or dried

16

10

– – – Of sheep and goats

0210 90 11

– – – – With bone in

24 (AGR)

0210 90 19

– – – – Boneless

24 (AGR)

0210 90 20

– – – Other

24

– – Offal

– – – Of domestic swine

0210 90 31

– – – – Livers

25 (AGR)

0210 90 39

– – – – Other

25 (AGR)

– – – Of bovine animals

0210 90 41

– – – – Thick skirt and thin skirt

24 + AGR (9)

0210 90 49

– – – – Other

24

20

0210 90 60

– – – Of sheep and goats

24

– – – Other

– – – – Poultry liver

0210 90 71

– – – – – Fatty livers of geese or ducks, salted or in brine

5 (AGR)

3

0210 90 79

– – – – – Other

16 (AGR)

10

0210 90 80

– – – – Other

24

0210 90 90

– – Edible flours and meals of meat or meat offal

24 + AGR (9)

CHAPTER 3

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

Note

1.

This chapter does not cover:

(a)

marine mammals (heading No 0106) or meat thereof (heading No 0208 or 0210);

(b)

fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading No 2301); or

(c)

caviar or caviar substitutes prepared from fish eggs (heading No 1604).

Rate of duty CN code

Description

autonomous (%) or levy (AGR)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

0301

Live fish

0301 10

– Ornamental fish

0301 10 10

– – Freshwater fish

10

Free

0301 10 90

– – Saltwater fish

15

15

– Other live fish

0301 91 00

– – Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae)

16

12

0301 92 00

– – Eels (Anguilla spp.)

10

3

0301 93 00

– – Carp

10

8

0301 99

– – Other

– – – Freshwater fish

0301 99 11

– – – – Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

16

2

0301 99 19

– – – – Other

10

8

0301 99 90

– – – Saltwater fish

17

16

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No 0304

– Salmonidae, excluding livers and roes

0302 11 00

– – Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae)

16

12

0302 12 00

– – Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

16

(16)

0302 19 00

– – Other

16

8

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

0302 21

– – Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

0302 21 10

– – – Lesser or Greenland halibut (Reinhardtius hippoglossoides)

15

8

0302 21 30

– – – Atlantic halibut (Hippoglossus hippoglossus)

15

8

0302 21 90

– – – Pacific halibut (Hippoglossus stenolepis)

15

15

0302 22 00

– – Plaice (Pleuronectes platessa)

15

15

0302 23 00

– – Sole (Solea spp.)

15

15

0302 29 00

– – Other

15

15

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

0302 31

– – Albacore or longfinned tunas (Thunnus alalunga)

0302 31 10

– – – For the industrial manufacture of products falling within heading No 1604 (7)

25 (17) (18)

22 (17) (19)

0302 31 90

– – – Other

25 (17)

22 (17) (19)

0302 32

– – Yellowfin tunas (Thunnus albacares)

0302 32 10

– – – For the industrial manufacture of products falling within heading No 1604 (7)

25 (17) (18)

22 (17) (19)

0302 32 90

– – – Other

25 (17)

22 (17) (19)

0302 33

– – Skipjack or stripe-bellied bonito

0302 33 10

– – – For the industrial manufacture of products falling within heading No 1604 (7)

25 (17) (18)

22 (17) (19)

0302 33 90

– – – Other

25 (17)

22 (17) (19)

0302 39

– – Other

0302 39 10

– – – For the industrial manufacture of products falling within heading No 1604 (7)

25 (17) (18)

22 (17) (19)

0302 39 90

– – – Other

25 (17)

22 (17) (19)

0302 40

– Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes

0302 40 10

– – From 15 February to 15 June

Free

Free

0302 40 90

– – From 16 June to 14 February

20 (17)

15 (17) (20)

0302 50

– Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes

0302 50 10

– – Of the species Gadus morhua

15

12

0302 50 90

– – Other

15

15

– Other fish, excluding livers and roes

0302 61

– – Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

0302 61 10

– – – Sardines of the species Sardina pilchardus

25

23

0302 61 30

– – – Sardines of the genus Sardinops; sardinella (Sardinella spp.)

15

15

– – – Brisling or sprats (Sprattus sprattus)

0302 61 91

– – – – From 15 February to 15 June

Free

Free

0302 61 99

– – – – From 16 June to 14 February

20

13

0302 62 00

– – Haddock (Melanogrammus aeglefinus)

15

15

0302 63 00

– – Coalfish (Pollachius virens)

15

15

0302 64

– – Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

0302 64 10

– – – From 15 February to 15 June

Free

Free

0302 64 90

– – – From 16 June to 14 February

20

20

0302 65

– – Dogfish and other sharks

0302 65 10

– – – Dogfish (Squalus acanthias and Scyliorhinus spp.)

15

8 (21)

0302 65 90

– – – Other

15

8

0302 66 00

– – Eels (Anguilla spp.)

10

3

0302 69

– – Other

– – – Freshwater fish

0302 69 11

– – – – Carp

10

8

0302 69 19

– – – – Other

10

8

– – – Saltwater fish

– – – – Fish of the genus Euthynnus, other than the skipjack or stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis) mentioned in subheading No 0302 33

0302 69 21

– – – – – For the industrial manufacture of products falling within heading No 1604 (7)

25 (17) (18)

22 (17) (19)

0302 69 25

– – – – – Other

25 (17)

22 (17) (19)

– – – – Redfish (Sebastes spp.)

0302 69 31

– – – – – Of the species Sebastes marinus

15

8

0302 69 33

– – – – – Other

15

15

0302 69 35

– – – – Fish of the species Boreogadus saida

15

12

0302 69 41

– – – – Whiting (Merlangus merlangus)

15

15

0302 69 45

– – – – Ling (Molva spp.)

15

15

0302 69 51

– – – – Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)

15

15

0302 69 55

– – – – Anchovies (Engraulis spp.)

15

15

0302 69 61

– – – – Sea bream (Dentex dentex and Pagellus spp.)

15

15

0302 69 65

– – – – Hake (Merluccius spp., Urophycis spp.)

15

15 (22)

0302 69 71

– – – – Megrim (Lepidorhombus spp.)

15

15

0302 69 75

– – – – Ray's bream (Brama spp.)

15

15

0302 69 81

– – – – Monkfish (Lophius spp.)

15

15

0302 69 85

– – – – Blue whiting (Micromesistius poutassou or Gadus poutassou)

15

15

0302 69 95

– – – – Other

15

15

0302 70 00

– Livers and roes

14

10

0303

Fish, frozen, excluding fish fillets and other fish meat of heading No 0304

0303 10 00

– Pacific salmon (Oncorhynchus spp.), excluding livers and roes

16

2

– Other Salmonidae, excluding livers and roes

0303 21 00

– – Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae)

16

12

0303 22 00

– – Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

16

2

0303 29 00

– – Other

16

9

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

0303 31

– – Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

0303 31 10

– – – Lesser or Greenland halibut (Reinhardtius hippoglossoides)

15

8

0303 31 30

– – – Atlantic halibut (Hippoglossus hippoglossus)

15

8

0303 31 90

– – – Pacific halibut (Hippoglossus stenolepis)

15

15

0303 32 00

– – Plaice (Pleuronectes platessa)

15

15

0303 33 00

– – Sole (Solea spp.)

15

15

0303 39

– – Other

0303 39 10

– – – Flounder (Platichthys flesus)

15

15

0303 39 90

– – – Other

15

15

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

0303 41

– – Albacore or longfinned tunas (Thunnus alalunga)

– – – For the industrial manufacture of products falling within heading No 1604 (7)

0303 41 11

– – – – Whole

25 (17) (18)

22 (17) (19)

0303 41 13

– – – – Gilled and gutted

25 (17) (18)

22 (17) (19)

0303 41 19

– – – – Other (for example ‘heads off’)

25 (17) (18)

22 (17) (19)

0303 41 90

– – – Other

25 (17)

22 (17) (19)

0303 42

– – Yellowfin tunas (Thunnus albacares)

– – – For the industrial manufacture of products falling within heading No 1604 (7)

– – – – Whole

0303 42 11

– – – – – Weighing not more than 10 kg each

25 (17) (18)

22 (17) (19)

0303 42 19

– – – – – Other

25 (17) (18)

22 (17) (19)

– – – – Gilled and gutted

0303 42 31

– – – – – Weighing not more than 10 kg each

25 (17) (18)

22 (17) (19)

0303 42 39

– – – – – Other

25 (17) (18)

22 (17) (19)

– – – – Other (for example ‘heads off’)

0303 42 51

– – – – – Weighing not more than 10 kg each

25 (17) (18)

22 (17) (19)

0303 42 59

– – – – – Other

25 (17) (18)

22 (17) (19)

0303 42 90

– – – Other

25 (17)

22 (17) (19)

0303 43

– – Skipjack or stripe-bellied bonito

– – – For the industrial manufacture of products falling within heading No 1604 (7)

0303 43 11

– – – – Whole

25 (17) (18)

22 (17) (19)

0303 43 13

– – – – Gilled and gutted

25 (17) (18)

22 (17) (19)

0303 43 19

– – – – Other (for example ‘heads off’)

25 (17) (18)

22 (17) (19)

0303 43 90

– – – Other

25 (17)

22 (17) (19)

0303 49

– – Other

– – – For the industrial manufacture of products falling within heading No 1604 (7)

0303 49 11

– – – – Whole

25 (17) (18)

22 (17) (19)

0303 49 13

– – – – Gilled and gutted

25 (17) (18)

22 (17) (19)

0303 49 19

– – – – Other (for example ‘heads off’)

25 (17) (18)

22 (17) (19)

0303 49 90

– – – Other

25 (17)

22 (17) (19)

0303 50

– Herrings (Clupea harengus. Clupea pallasii), excluding livers and roes

0303 50 10

– – From 15 February to 15 June

Free

Free

0303 50 90

– – From 16 June to 14 February

20 (17)

15 (17) (20)

0303 60

– Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes

0303 60 10

– – Of the species Gadus morhua and Gadus ogac

15

(16)

0303 60 90

– – Of the species Gadus macrocephalus

15

15

– Other fish, excluding livers and roes

0303 71

– – Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

0303 71 10

– – – Sardines of the species Sardina pilchardus

25

23

0303 71 30

– – – Sardines of the genus Sardinops; sardinella (Sardinella spp.)

15

15

– – – Brisling or sprats (Sprattus sprattus)

0303 71 91

– – – – From 15 February to 15 June

Free

Free

0303 71 99

– – – – From 16 June to 14 February

20

13

0303 72 00

– – Haddock (Melanogrammus aeglefinus)

15

15

0303 73 00

– – Coalfish (Pollachius virens)

15

15

0303 74

– – Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

– – – Of the species Scomber scombrus and Scomber japonicus

0303 74 11

– – – – From 15 February to 15 June

Free

Free

0303 74 19

– – – – From 16 June to 14 February

20

20

0303 74 90

– – – Of the species Scomber australasicus

15

15

0303 75

– – Dogfish and other sharks

0303 75 10

– – – Dogfish (Squalus acanthias and Scyliorhinus spp.)

15

8 (21)

0303 75 90

– – – Other

15

8

0303 76 00

– – Eels (Anguilla spp.)

10

3

0303 77 00

– – Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)

15

15

0303 78

– – Hake (Merluccius spp., Urophycis spp.)

0303 78 10

– – – Hake of the genus Merluccius

15

(16) (22)

0303 78 90

– – – Hake of the genus Urophycis

15

15

0303 79

– – Other

– – – Freshwater fish

0303 79 11

– – – – Carp

10

8

0303 79 19

– – – – Other

10

8

– – – Saltwater fish

– – – – Fish of the genus Euthynnus, other than the skipjack or stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis) mentioned in subheading 0303 43

– – – – – For the industrial manufacture of products falling within heading No 1604 (7)

0303 79 21

– – – – – – Whole

25 (17) (18)

22 (17) (19)

0303 79 23

– – – – – – Gilled and gutted

25 (17) (18)

22 (17) (19)

0303 79 29

– – – – – – Other (for example ‘heads off’)

25 (17) (18)

22 (17) (19)

0303 79 31

– – – – – Other

25 (17)

22 (17) (19)

– – – – Redfish (Sebastes spp.)

0303 79 35

– – – – – Of the species Sebastes marinus

15

8

0303 79 37

– – – – – Other

15

15

0303 79 41

– – – – Fish of the species Boreogadus saida

15

(16)

0303 79 45

– – – – Whiting (Merlangus merlangus)

15

15

0303 79 51

– – – – Ling (Molva spp.)

15

15

0303 79 55

– – – – Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)

15

15

– – – – Fish of the species Orcynopsis unicolor

0303 79 61

– – – – – From 15 February to 15 June

Free

Free

0303 79 63

– – – – – From 16 June to 14 February

20

20

0303 79 65

– – – – Anchovies (Engraulis spp.)

15

15

0303 79 71

– – – – Sea bream (Dentex dentex and Pagellus spp.)

15

15

0303 79 73

– – – – Megrim (Lepidorhombus spp.)

15

15

0303 79 75

– – – – Ray's bream (Brama spp.)

15

15

0303 79 81

– – – – Monkfish (Lophius spp.)

15

15

0303 79 83

– – – – Blue whiting (Micromesistius poutassou or Gadus poutassou)

15

15

0303 79 99

– – – – Other

15

15

0303 80 00

– Livers and roes

14

10

0304

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

0304 10

– Fresh or chilled

– – Fillets

– – – Of freshwater fish

0304 10 11

– – – – Of trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae)

16

12

0304 10 13

– – – – Of Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

16

2

0304 10 19

– – – – Of other freshwater fish

5

9

– – – Other

0304 10 31

– – – – Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida

18

18

0304 10 39

– – – – Other

18

18

– – Other fish meat (whether or not minced)

0304 10 91

– – – Of freshwater fish

8

8

0304 10 99

– – – Other

18

15 (20)

0304 20

– Frozen fillets

– – Of freshwater fish

0304 20 11

– – – Of trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae)

16

12

0304 20 13

– – – Of Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

16

2

0304 20 19

– – – Of other freshwater fish

5

9

– – Of cod (Gadus morhua, Gadus macrocephalus, Gadus ogac) and of fish of the species Boreogadus saida

0304 20 21

– – – Of cod of the species Gadus macrocephalus

18

15

0304 20 29

– – – Other

18

(23) (16)

0304 20 31

– – Of coalfish (Pollachius virens)

18

15

0304 20 33

– – Of haddock (Melanogrammus aeglefinus)

18

15

– – Of redfish (Sebastes spp.)

0304 20 35

– – – Of the species Sebastes marinus

18

12

0304 20 37

– – – Other

18

15

0304 20 41

– – Of whiting (Merlangus merlangus)

18

15

0304 20 43

– – Of ling (Molva spp.)

18

15

0304 20 45

– – Of tuna (of the genus Thunnus) and of fish of the genus Euthynnus

18

18

– – Of mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and of fish of the species Orcynopsis unicolor

0304 20 51

– – – Of mackerel of the species Scomber australisicus

18

15

0304 20 53

– – – Other

18

15

– – Of hake (Merluccius spp., Urophycis spp.)

0304 20 57

– – – Of hake of the genus Merluccius

18

(16)

0304 20 59

– – – Of hake of the genus Urophycis

18

15

– – Of dogfish and other sharks

0304 20 61

– – – Of dogfish (Squalus acanthias and Scyliorhinus spp.)

18

15

0304 20 69

– – – Of other sharks

18

15

0304 20 71

– – Of plaice (Pleuronectes platessa)

18

15

0304 20 73

– – Of flounder (Platichthys flesus)

18

15

0304 20 75

– – Of herring (Clupea harengus, Clupea pallasii)

18

15

0304 20 79

– – Of megrim (Lepidorhombus spp.)

18

15

0304 20 81

– – Of Ray's beam (Brama spp.)

18

15

0304 20 83

– – Of monkfish (Lophius spp.)

18

15

0304 20 99

– – Other

18

15

0304 90

– Other

0304 90 10

– – Of freshwater fish

8

8

– – Other

– – – Of herring (Clupea harengus, Clupea pallasii)

0304 90 21

– – – – From 15 February to 15 June

Free

Free

0304 90 25

– – – – From 16 June to 14 February

20 (17)

15 (17) (20)

0304 90 31

– – – Of redfish (Sebastes spp.)

15

8

– – – Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida

0304 90 35

– – – – Of cod of the species Gadus macrocephalus

15

15

0304 90 37

– – – – Other

15

(16)

0304 90 41

– – – Of coalfish (Pollachius virens)

15

15

0304 90 45

– – – Of haddock (Melanogrammus aeglefinus)

15

15

– – – Of hake (Merluccius spp., Urophycis spp.)

0304 90 47

– – – – Of hake of the genus Merluccius

15

(16) (22)

0304 90 49

– – – – Of hake of the genus Urophycis

15

15

0304 90 51

– – – Of megrim (Lepidorhombus spp.)

15

15

0304 90 55

– – – Of Ray's bream (Brama spp.)

15

15

0304 90 57

– – – Of monkfish (Lophius spp.)

15

15

0304 90 59

– – – Of blue whiting (Micromesistius poutassou or Gadus poutassou)

15

15

0304 90 99

– – – Other

15

15

0305

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

0305 10 00

– Fish meal fit for human consumption

15

13

0305 20 00

– Livers and roes, dried, smoked, salted or in brine

15

11

0305 30

– Fish fillets, dried, salted or in brine, but not smoked

– – Of cod (Gadus morhua. Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida

0305 30 11

– – – Of cod of the species Gadus macrocephalus

18

16

0305 30 19

– – – Other

20

20

0305 30 30

– – Of Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho), salted or in brine

18

15

0305 30 50

– – Of lesser or Greenland halibut (Reinhardtius hippoglossoides), salted or in brine

18

15

0305 30 90

– – Other

18

16

– Smoked fish, including fillets

0305 41 00

– – Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

16

13

0305 42 00

– – Herrings (Clupea harengus, Clupea pallasii)

16

10

0305 49

– – Other

0305 49 10

– – – Lesser or Greenland halibut (Reinhardtius hippoglossoides)

16

15

0305 49 20

– – – Atlantic halibut (Hippoglossus hippoglossus)

16

16

0305 49 30

– – – Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

16

14

0305 49 40

– – – Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae)

16

14

0305 49 50

– – – Eels (Anguilla spp.)

16

14

0305 49 90

– – – Other

16

14

– Dried fish, whether or not salted but not smoked

0305 51

– – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

0305 51 10

– – – Dried, unsalted

13

13 (24)

0305 51 90

– – – Dried, salted

13

13 (24)

0305 59

– – Other

– – – Fish of the species Boreogadus saida

0305 59 11

– – – – Dried, unsalted

13

13 (24)

0305 59 19

– – – – Dried, salted

13

13 (24)

0305 59 30

– – – Herrings (Clupea harengus, Clupea pallasii)

12

12

0305 59 50

– – – Anchovies (Engraulis spp.)

15

10

0305 59 60

– – – Lesser or Greenland Halibut (Reinhardtius hippoglossoides) and Pacific Halibut (Hippoglossus stenolepis)

15

12

0305 59 70

– – – Atlantic Halibut (Hippoglossus hippoglossus)

15

0305 59 90

– – – Other

15

12

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

0305 61 00

– – Herrings (Clupea harengus, Clupea pallasii)

12

12

0305 62 00

– – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

13

13 (24)

0305 63 00

– – Anchovies (Engraulis spp.)

15

10

0305 69

– – Other

0305 69 10

– – – Fish of the species Boreogadus saida

13

13 (24)

0305 69 20

– – – Lesser or Greenland Halibut (Reinhardtius hippoglossoides) and Pacific Halibut (Hippoglossus stenolepis)

15

12

0305 69 30

– – – Atlantic Halibut (Hippoglossus hippoglossus)

15

0305 69 50

– – – Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

15

11

0305 69 90

– – – Other

15

12

0306

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

– Frozen

0306 11 00

– – Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

25

(25)

0306 12

– – Lobsters (Homarus spp.)

0306 12 10

– – – Whole

25

(16)

0306 12 90

– – – Other

25

16

0306 13

– – Shrimps and prawns

0306 13 10

– – – Of the family Pandalidae

18

12

0306 13 30

– – – Shrimps of the genus Crangon

18

18

0306 13 90

– – – Other

18

18

0306 14

– – Crabs

0306 14 10

– – – Crabs of the species Paralithodes camchaticus, Chionoecetes spp. and Callinectes sapidus

18

8

0306 14 30

– – – Crabs of the species Cancer pagurus

18

15

0306 14 90

– – – Other

18

15

0306 19

– – Other

0306 19 10

– – – Freshwater crayfish

18

15

0306 19 30

– – – Norway lobsters (Nephrops norvegicus)

14

12

0306 19 90

– – – Other

14

12

– Not frozen

0306 21 00

– – Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

25

(25)

0306 22

– – Lobsters (Homarus spp.)

0306 22 10

– – – Live

25

(16)

– – – Other

0306 22 91

– – – – Whole

25

(16)

0306 22 99

– – – – Other

25

20

0306 23

– – Shrimps and prawns

0306 23 10

– – – Of the family Pandalidae

18

12

– – – Shrimps of the genus Crangon

0306 23 31

– – – – Fresh, chilled or cooked by steaming or by boiling in water

18

18

0306 23 39

– – – – Other

18

18

0306 23 90

– – – Other

18

18

0306 24

– – Crabs

0306 24 10

– – – Crabs of the species Paralithodes camchaticus, Chionoecetes spp. and Calinnectes sapidus

18

8

0306 24 30

– – – Crabs of the species Cancer pagurus

18

15

0306 24 90

– – – Other

18

15

0306 29

– – Other

0306 29 10

– – – Freshwater crayfish

18

15

0306 29 30

– – – Norway lobsters (Nephrops norvegicus)

14

12

0306 29 90

– – – Other

14

12

0307

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

0307 10

– Oysters

0307 10 10

– – Flat oysters (of the genus Ostrea), live and weighing (shell included) not more than 40 g each

Free

Free

0307 10 90

– – Other

18

18

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

0307 21 00

– – Live, fresh or chilled

8

8

0307 29

– – Other

0307 29 10

– – – Coquilles St Jacques (Pecten maximus), frozen

8

8

0307 29 90

– – – Other

8

8

– Mussels (Mytilus spp., Perna spp.)

0307 31

– – Live, fresh or chilled

0307 31 10

– – – Mytilus spp

10

10

0307 31 90

– – – Perna spp

8

8

0307 39

– – Other

0307 39 10

– – – Mytilus spp

10

10

0307 39 90

– – – Perna spp

8

8

– Cuttlefish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)

0307 41

– – Live, fresh or chilled

0307 41 10

– – – Cuttlefish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)

8

8

– – – Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)

0307 41 91

– – – – Loligo spp., Ommastrephes sagittatus

8

6

0307 41 99

– – – – Other

8

8

0307 49

– – Other

– – – Frozen

– – – – Cuttlefish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)

0307 49 11

– – – – – Of the genus Sepiola other than Sepiola rondeleti

8

8

0307 49 19

– – – – – Other

8

8

– – – – Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)

– – – – – Loligo spp.

0307 49 31

– – – – – – Loligo vulgaris

8

6

0307 49 33

– – – – – – Loligo pealei

8

6

0307 49 39

– – – – – – Other

8

6

0307 49 51

– – – – – Ommastrephes sagittatus

8

6

0307 49 59

– – – – – Other

8

8

– – – Other

0307 49 71

– – – – Cuttlefish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)

8

8

– – – – Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)

0307 49 91

– – – – – Loligo spp., Ommastrephes sagittatus

8

6

0307 49 99

– – – – – Other

8

8

– Octopus (Octopus spp.)

0307 51 00

– – Live, fresh or chilled

8

8

0307 59

– – Other

0307 59 10

– – – Frozen

8

8

0307 59 90

– – – Other

8

8

0307 60 00

– Snails, other than sea snails

6

Free

– Other

0307 91 00

– – Live, fresh or chilled

11

11

0307 99

– – Other

– – – Frozen

0307 99 11

– – – – IIIex spp.

8

8

0307 99 13

– – – – Striped venus and other species of the family Veneridae

8

8

0307 99 19

– – – – Other aquatic invertebrates

14

11

0307 99 90

– – – Other

16

11

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.

Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading No 0406 provided that they have the three following characteristics:

(a)

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

(b)

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

(c)

they are moulded or capable of being moulded.

Additional notes

1.

For the purposes of calculating the fat content of products falling within subheadings 0402 10 91, 0402 10 99, 0402 29 15 to 0402 29 99, 0402 99 19 to 0402 99 99, 0403 10 31 to 0403 10 39, 0403 90 31 to 0403 90 39, 0403 90 61 to 0403 90 69 and 0404 90 51 to 0404 90 99, the weight of any added sugar shall be disregarded. 2.

The levy applicable to mixtures falling within this chapter and composed of products classified within subheading 0401 30, heading No 0402, subheading 0403 10 11 to 0403 10 39, 0403 90 11 to 0403 90 69, heading No 0404, 0405, 0406, subheading 1702 10 or 2106 90 51 shall be that applicable to the ingredient which involves the higher or highest levy and which also forms at least 10 % by weight of the mixture concerned. Where this method of assessing, the levy cannot be applied, the levy to be applied to such mixtures shall be that determined by the tariff classification of the mixtures.Rate of duty CN code

Description

autonomous (%) levy (AGR)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

0401

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

0401 10

– Of a fat content, by weight, not exceeding 1 %

0401 10 10

– – In immediate packings of a net content not exceeding two litres

16 (AGR)

0401 10 90

– – Other

16 (AGR)

0401 20

– Of a fat content, by weight, exceeding 1 % but not exceeding 6 %

– – Not exceeding 3 %

0401 20 11

– – – In immediate packings of a net content not exceeding two litres

16 (AGR)

0401 20 19

– – – Other

16 (AGR)

– – Exceeding 3 %

0401 20 91

– – – In immediate packings of a net content not exceeding two litres

16 (AGR)

0401 20 99

– – – Other

16 (AGR)

0401 30

– Of a fat content, by weight, exceeding 6 %

– – Not exceeding 21 %

0401 30 11

– – – In immediate packings of a net content not exceeding two litres

16 (AGR)

0401 30 19

– – – Other

16 (AGR)

– – Exceeding 21 % but not exceeding 45 %

0401 30 31

– – – In immediate packings of a net content not exceeding two litres

16 (AGR)

0401 30 39

– – – Other

16 (AGR)

– – Exceeding 45 %

0401 30 91

– – – In immediate packings of a net content not exceeding two litres

16 (AGR)

0401 30 99

– – – Other

16 (AGR)

0402

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

0402 10

– In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5 %

– – Not containing added sugar or other sweetening matter

0402 10 11

– – – In immediate packings of a net content not exceeding 2,5 kg

18 (AGR)

0402 10 19

– – – Other

18 (AGR)

– – Other

0402 10 91

– – – In immediate packings of a net content not exceeding 2,5 kg

23 (AGR)

0402 10 99

– – – Other

23 (AGR)

– In powder, granules or other solid forms, of a fat content, by weight exceeding 1,5 %

0402 21

– – Not containing added sugar or other sweetening matter

– – – Of a fat content, by weight, not exceeding 27 %

0402 21 11

– – – – In immediate packings of a net content not exceeding 2,5 kg

18 (AGR)

– – – – Other

0402 21 17

– – – – – Of a fat content, by weight, not exceeding 11 %

18 (AGR)

0402 21 19

– – – – – Of a fat content, by weight, exceeding 11 % but not ex ceeding 27 %

18 (AGR)

– – – Of a fat content, by weight, exceeding 27 %

0402 21 91

– – – – In immediate packings of a net content not exceeding 2,5 kg

18 (AGR)

0402 21 99

– – – – Other

18 (AGR)

0402 29

– – Other

– – – Of a fat content, by weight, not exceeding 27 %

0402 29 11

– – – – Special milk, for infants, in hermetically sealed containers of a net content not exceeding 500 g of a fat content, by weight, exceeding 10 %

23 (AGR) (26)

– – – – Other

0402 29 15

– – – – – In immediate packings of a net content not exceeding 2,5 kg.

23 (AGR)

0402 29 19

– – – – – Other

23 (AGR)

– – – Of a fat content, by weight, exceeding 27 %

0402 29 91

– – – – In immediate packings of a net content not exceeding 2,5 kg

23 (AGR)

0402 29 99

– – – – Other

23 (AGR)

– Other

0402 91

– – Not containing added sugar or other sweetening matter

– – – Of a fat content, by weight, not exceeding 8 %

0402 91 11

– – – – In immediate packings of a net content not exceeding 2,5 kg

18 (AGR)

0402 91 19

– – – – Other

18 (AGR)

– – – Of a fat content, by weight, exceeding 8 % but not exceeding 10 %

0402 91 31

– – – – In immediate packings of a net content not exceeding 2,5 kg

18 (AGR)

0402 91 39

– – – – Other

18 (AGR)

– – – Of a fat content, by weight, exceeding 10 % but not exceeding 45 %

0402 91 51

– – – – In immediate packings of a net content not exceeding 2,5 kg

18 (AGR)

0402 91 59

– – – – Other

18 (AGR)

– – – Of a fat content, by weight, exceeding 45 %

0402 91 91

– – – – In immediate packings of a net content not exceeding 2,5 kg

18 (AGR)

0402 91 99

– – – – Other

18 (AGR)

0402 99

– – Other

– – – Of a fat content, by weight, not exceeding 9,5 %

0402 99 11

– – – – In immediate packings of a net content not exceeding 2,5 kg

23 (AGR)

0402 99 19

– – – – Other

23 (AGR)

– – – Of a fat content, by weight, exceeding 9,5 % but not exceeding 45 %

0402 99 31

– – – – In immediate packings of a net content not exceeding 2,5 kg

23 (AGR)

0402 99 39

– – – – Other

23 (AGR)

– – – Of a fat content, by weight, exceeding 45 %

0402 99 91

– – – – In immediate packings of a net content not exceeding 2,5 kg

23 (AGR)

0402 99 99

– – – – Other

23 (AGR)

0403

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 10

– Yogurt

– – Not flavoured nor containing added fruit or cocoa

– – – Not containing added sugar or other sweetening matter, of a fat content, by weight

0403 10 11

– – – – Not exceeding 3 %

18 (AGR)

0403 10 13

– – – – Exceeding 3 % but not exceeding 6 %

18 (AGR)

0403 10 19

– – – – Exceeding 6 %

18 (AGR)

– – – Other, of a fat content, by weight

0403 10 31

– – – – Not exceeding 3 %

23 (AGR)

0403 10 33

– – – – Exceeding 3 % but not exceeding 6 %

23 (AGR)

0403 10 39

– – – – Exceeding 6 %

23 (AGR)

– – Flavoured or containing added fruit or cocoa

– – – In powder, granules or other solid forms, of a milkfat content by weight

0403 10 51

– – – – Not exceeding 1,5 %

20,8 + MOB

13 + MOB

0403 10 53

– – – – Exceeding 1,5 % but not exceeding 27 %

20,8 + MOB

13 + MOB

0403 10 59

– – – – Exceeding 27 %

20,8 + MOB

13 + MOB

– – – Other, of a milkfat content, by weight

0403 10 91

– – – – Not exceeding 3 %

20,8 + MOB

13 + MOB

0403 10 93

– – – – Exceeding 3 % but not exceeding 6 %

20,8 + MOB

13 + MOB

0403 10 99

– – – – Exceeding 6 %

20,8 + MOB

13 + MOB

0403 90

– Other

– – Not flavoured nor containing added fruit or cocoa

– – – In powder, granules or other solid forms

– – – – Not containing added sugar or other sweetening matter, with a fat content, by weight

0403 90 11

– – – – – Not exceeding 1,5 %

18 (AGR)

0403 90 13

– – – – – Exceeding 1,5 % but not exceeding 27 %

18 (AGR)

0403 90 19

– – – – – Exceeding 27 %

18 (AGR)

– – – – Other, of a fat content, by weight

0403 90 31

– – – – – Not exceeding 1,5 %

23 (AGR)

0403 90 33

– – – – – Exceeding 1,5 % but not exceeding 27 %

23 (AGR)

0403 90 39

– – – – – Exceeding 27 %

23 (AGR)

– – – Other

– – – – Not containing added sugar or other sweetening matter, of a fat content, by weight

0403 90 51

– – – – – Not exceeding 3 %

18 (AGR)

0403 90 53

– – – – – Exceeding 3 % but not exceeding 6 %

18 (AGR)

0403 90 59

– – – – – Exceeding 6 %

18 (AGR)

– – – – Other, of a fat content, by weight

0403 90 61

– – – – – Not exceeding 3 %

23 (AGR)

0403 90 63

– – – – – Exceeding 3 % but not exceeding 6 %

23 (AGR)

0403 90 69

– – – – – Exceeding 6 %

23 (AGR)

– – Flavoured or containing added fruit or cocoa

– – – In powder, granules or other solid forms, of a milkfat content by weight

0403 90 71

– – – – Not exceeding 1.5 %

20,8 + MOB

13 + MOB

0403 90 73

– – – – Exceeding 1,5 % but not exceeding 27 %

20,8 + MOB

13 + MOB

0403 90 79

– – – – Exceeding 27 %

20,8 + MOB

13 + MOB

– – – Other, of a milkfat content, by weight

0403 90 91

– – – – Not exceeding 3 %

20,8 + MOB

13 + MOB

0403 90 93

– – – – Exceeding 3 % but not exceeding 6 %

20,8 + MOB

13 + MOB

0403 90 99

– – – – Exceeding 6 %

20,8 + MOB

13 + MOB

0404

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 10

– Whey, whether or not concentrated or containing added sugar or other sweetening matter

– – In powder, granules or other solid forms

0404 10 11

– – – Not containing added sugar or other sweetening matter

18 (AGR)

0404 10 19

– – – Other

23 (AGR)

– – Other

0404 10 91

– – – Not containing added sugar or other sweetening matter

18 (AGR)

0404 10 99

– – – Other

23 (AGR)

0404 90

– Other

– – Not containing added sugar or other sweetening matter, of a protein content (nitrogen content x 6,38), by weight

– – – Not exceeding 42 %, and of a fat content, by weight

0404 90 11

– – – – Not exceeding 1,5 %

18 (AGR)

0404 90 13

– – – – Exceeding 1,5 % but not exceeding 27 %

18 (AGR)

0404 90 19

– – – – Exceeding 27 %

18 (AGR)

– – – Exceeding 42 %, and of a fat content, by weight

0404 90 31

– – – – Not exceeding 1,5 %

18 (AGR)

0404 90 33

– – – – Exceeding 1,5 % but not exceeding 27 %

18 (AGR)

0404 90 39

– – – – Exceeding 27 %

18 (AGR)

– – Other, of a protein content (nitrogen content x 6,38), by weight

– – – Not exceeding 42 %, and of a fat content, by weight

0404 90 51

– – – – Not exceeding 1,5 %

23 (AGR)

0404 90 53

– – – – Exceeding 1,5 % but not exceeding 27 %

23 (AGR)

0404 90 59

– – – – Exceeding 27 %

23 (AGR)

– – – Exceeding 42 %, and of a fat content, by weight

0404 90 91

– – – – Not exceeding 1,5 %

23 (AGR)

0404 90 93

– – – – Exceeding 1,5 % but not exceeding 27 %

23 (AGR)

0404 90 99

– – – – Exceeding 27 %

23 (AGR)

0405 00

Butter and other fats and oils derived from milk

0405 00 10

– Of a fat content, by weight, not exceeding 85 %

24 (AGR)

0405 00 90

– Other

24 (AGR)

0406

Cheese and curd

0406 10

– Fresh cheese (including whey cheese), not fermented, and curd

0406 10 10

– – Of a fat content, by weight, not exceeding 40 %

23 (AGR)

0406 10 90

– – Other

23 (AGR)

0406 20

– Grated or powdered cheese, of all kinds

0406 20 10

– – Glarus herb cheese (known as Schabziger) made from skimmed milk and mixed with finely ground herbs

23 (AGR) (27)

(27)

0406 20 90

– – Other

23 (AGR)

0406 30

– Processed cheese, not grated or powdered

0406 30 10

– – In the blending of which only Emmentaler, Gruyère and Appenzell have been used and which may contain, as an addition, Glarus herb cheese (known as Schabziger); put up for retail sale, of a fat content by weight in the dry matter, not exceeding 56 %

23 (AGR) (28)

– – Other

– – – Of a fat content, by weight, not exceeding 36 % and of a fat content, by weight, in the dry matter

0406 30 31

– – – – Not exceeding 48 %

23 (AGR)

0406 30 39

– – – – Exceeding 48 %

23 (AGR)

0406 30 90

– – – Of a fat content, by weight, exceeding 36 %

23 (AGR)

0406 40 00

– Blue-veined cheese

23 (AGR) (28)

0406 90

– Other cheese

0406 90 11

– – For processing

23 (AGR)

(29)

– – Other

0406 90 13

– – – Emmental

23 (AGR) (28)

(30)

0406 90 15

– – – Gruyère, Sbrinz

23 (AGR) (28)

(30)

0406 90 17

– – – Bergkäse, Appenzell, Vacherin fribourgeois, Vacherin Mont d'Or and Tête de Moine

23 (AGR) (28)

(30)

0406 90 19

– – – Glarus herb cheese (known as Schabziger) made from skimmed milk and mixed with finely ground herbs

23 (AGR) (27)

(27)

0406 90 21

– – – Cheddar

23 (AGR) (28)

(31)

0406 90 23

– – – Edam

23 (AGR) (28)

0406 90 25

– – – Tilsit

23 (AGR) (28)

0406 90 27

– – – Butterkäse

23 (AGR) (28)

0406 90 29

– – – Kashkaval

23 (AGR) (28)

– – – Feta

0406 90 31

– – – – Of sheep's milk or buffalo milk in containers containing brine, or in sheep or goatskin bottles

23 (AGR) (28)

0406 90 33

– – – – Other

23 (AGR) (28)

0406 90 35

– – – Kefalotyri

23 (AGR) (28)

0406 90 37

– – – Finlandia

23 (AGR) (28)

0406 90 39

– – – Jarlsberg

23 (AGR) (28)

– – – Other

0406 90 50

– – – – Cheese of sheep's milk or buffalo milk in containers containing brine, or in sheep or goatskin bottles

23 (AGR) (28)

– – – – Other

– – – – – Of a fat content, by weight, not exceeding 40 % and a water content calculated, by weight, of the non-fatty matter

– – – – – – Not exceeding 47 %

0406 90 61

– – – – – – – Grana Padano, Parmigiano Reggiano

23 (AGR)

0406 90 63

– – – – – – – Fiore Sardo, Pecorino

23 (AGR)

0406 90 69

– – – – – – – Other

23 (AGR)

– – – – – – Exceeding 47 % but not exceeding 72 %

0406 90 71

– – – – – – – Fresh cheese, fermented

23 (AGR)

0406 90 73

– – – – – – – Provolone

23 (AGR)

0406 90 75

– – – – – – – Asiago, Caciocavallo, Montasio, Ragusano

23 (AGR)

0406 90 77

– – – – – – – Danbo, Fontal, Fontina, Fynbo, Gouda, Havarti, Maribo. Samso

23 (AGR)

0406 90 79

– – – – – – – Esrom, Italico, Kernhem, Saint-Nectaire, Saint-Paulin, Taleggio

23 (AGR)

0406 90 81

– – – – – – – Cantal, Cheshire, Wensleydale, Lancashire, Double Gloucester. Blarney, Colby, Monterey

23 (AGR)

0406 90 83

– – – – – – – Ricotta, salted

23 (AGR)

0406 90 85

– – – – – – – Kefalograviera, Kasseri

23 (AGR)

0406 90 89

– – – – – – – Other

23 (AGR)

– – – – – – Exceeding 72 %

0406 90 91

– – – – – – – Fresh cheese, fermented

23 (AGR)

0406 90 93

– – – – – – – Other

23 (AGR)

– – – – – Other

0406 90 97

– – – – – – Fresh cheese, fermented

23 (AGR)

0406 90 99

– – – – – – Other

23 (AGR)

0407 00

Birds' eggs, in shell, fresh, preserved or cooked

– Of poultry

– – For hatching (32)

0407 00 11

– – – Of turkeys or geese

12 (AGR)

1 000 p/st

0407 00 19

– – – Other

12 (AGR)

1 000 p/st

0407 00 30

– – Other

12 (AGR)

1 000 p/st

0407 00 90

– Other

12

1 000 p/st

0408

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

– Egg yolks

0408 11

– – Dried

0408 11 10

– – – Suitable for human consumption

22 (AGR)

0408 11 90

– – – Other (7)

Free

Free

0408 19

– – Other

– – – Suitable for human consumption

0408 19 11

– – – – Liquid

22 (AGR)

0408 19 19

– – – – Frozen

22 (AGR)

0408 19 90

– – – Other (7)

Free

Free

– Other

0408 91

– – Dried

0408 91 10

– – – Suitable for human consumption

22 (AGR)

0408 91 90

– – – Other (7)

Free

Free

0408 99

– – Other

0408 99 10

– – – Suitable for human consumption

22 (AGR)

0408 99 90

– – – Other (7)

Free

Free

0409 00 00

Natural honey

30

27

0410 00 00

Edible products of animal origin, not elsewhere specified or included

12

CHAPTER 5

PRODUCTS OK 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 No 0505 and parings and similar waste of raw hides or skins of heading No 0511 (Chapter 41 or 43);

(c)

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

(d)

prepared knots or tufts for broom or brush making (heading No 9603).

2.

For the purposes of heading No 0501, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.

3.

Throughout the nomenclature, elephant, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ‘ivory’.

4.

Throughout the nomenclature, the expression ‘horsehair’ means hair of the manes or tails of equine or bovine animals.

Rate of duty CN code

Description

autonomous (%) levy (AGR)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

0501 00 00

Human hair, unworked, whether or not washed or scoured; waste of human hair

Free

Free

0502

Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair

0502 10

– Pigs', hogs' or boars' bristles and hair and waste thereof

0502 10 10

– – Unworked bristles or hair, whether or not washed, degreased or disinfected; waste

Free

Free

0502 10 90

– – Other bristles or hair

Free

Free

0502 90 00

– Other

Free

Free

0503 00 00

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

Free

Free

0504 00 00

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof

Free

Free

0505

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

0505 10

– Feathers of a kind used for stuffing; down

0505 10 10

– – Raw

Free

Free

0505 10 90

– – Other

4

3,5

0505 90 00

– Other

3

2

0506

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

0506 10 00

– Ossein and bones treated with acid

Free

Free

0506 90 00

– Other

Free

Free

0507

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

0507 10 00

– Ivory; ivory powder and waste

Free

0507 90 00

– Other

Free

Free

0508 00 00

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

Free

Free

0509 00

Natural sponges of animal origin

0509 00 10

– Raw

Free

0509 00 90

– Other

8

0510 00 00

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

Free

Free

0511

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

0511 10 00

– Bovine semen

Free

Free

– Other

0511 91

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

0511 91 10

– – – Fish waste

Free

Free

0511 91 90

– – – Other

Free

(25)

0511 99

– – Other

0511 99 10

– – – Sinews or tendons; parings and similar waste of raw hides or skins.

Free

Free

0511 99 90

– – – Other

Free

Free

SECTION II

VEGETABLE PRODUCTS

Note

1.

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

CHAPTER 6

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

Notes

1.

Subject to the second part of heading No 0601, this chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.

2.

Any reference in heading No 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading No 9701.

Rate of duty CN code

Description

autonomous (%) or levy (AGR)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

0601

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading No 1212

0601 10

– Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant

0601 10 10

– – Hyacinths

10

8

p/st

0601 10 20

– – Narcissi

10

8

p/st

0601 10 30

– – Tulips

10

8

p/st

0601 10 40

– – Gladioli

10

8

p/st

0601 10 90

– – Other

10

8

0601 20

– Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots

0601 20 10

– – Chicory plants and roots

2

2

0601 20 30

– – Orchids, hyacinths, narcissi and tulips

18

15

0601 20 90

– – Other

15

10

0602

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

0602 10

– Unrooted cuttings and slips

0602 10 10

– – Of vines

Free

0602 10 90

– – Other

12

8

0602 20

– Edible fruit or nut trees, shrubs and bushes, grafted or not

0602 20 10

– – Vine slips, grafted or rooted

3

– – Other

0602 20 91

– – – Neither budded nor grafted

15

13

0602 20 99

– – – Budded or grafted

15

13

0602 30

– Rhododendrons and azaleas, grafted or not

0602 30 10

– – Rhododendron simsii (Azalea indica)

15

13

0602 30 90

– – Other

15

13

0602 40

– Roses, grafted or not

– – Neither budded nor grafted

0602 40 11

– – – With stock of a diameter not exceeding 10 mm

15

13

p/st

0602 40 19

– – – Other

15

13

p/st

0602 40 90

– – Budded or grafted

15

13

p/st

– Other

0602 91 00

– – Mushroom spawn

15

13

0602 99

– – Other

0602 99 10

– – – Pineapple plants

Free

Free

– – – Other

0602 99 30

– – – – Vegetable and strawberry plants

15

13

– – – – Other

– – – – – Outdoor plants

– – – – – – Trees, shrubs and bushes

0602 99 41

– – – – – – – Forest trees

15

13

– – – – – – – Other

0602 99 45

– – – – – – – – Rooted cuttings and young plants

15

13

0602 99 49

– – – – – – – – Other

15

13

– – – – – – Other outdoor plants

0602 99 51

– – – – – – – Perennial plants

15

13

0602 99 59

– – – – – – – Other

15

13

– – – – – Indoor plants

0602 99 70

– – – – – – Rooted cuttings and young plants, excluding cacti

15

13

– – – – – – Other

0602 99 91

– – – – – – – Flowering plants with buds or flowers, excluding cacti

15

13

0602 99 99

– – – – – – – Other

15

13

0603

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

0603 10

– Fresh

– – From 1 June to 31 October

0603 10 11

– – – Roses

24

24

p/st

0603 10 13

– – – Carnations

24

24

p/st

0603 10 15

– – – Orchids

24

24

p/st

0603 10 21

– – – Gladioli

24

24

p/st

0603 10 25

– – – Chrysanthemums

24

24

p/st

0603 10 29

– – – Other

24

24

– – From 1 November to 31 May

0603 10 51

– – – Roses

20

17

p/st

0603 10 53

– – – Carnations

20

17

p/st

0603 10 55

– – – Orchids

20

17

p/st

0603 10 61

– – – Gladioli

20

17

p/st

0603 10 65

– – – Chrysanthemums

20

17

p/st

0603 10 69

– – – Other

20

17

0603 90 00

– Other

20

0604

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

0604 10

– Mosses and lichens

0604 10 10

– – Reindeer moss

10

Free

0604 10 90

– – Other

13

10

– Other

0604 91

– – Fresh

0604 91 10

– – – Christmas trees and conifer branches

12

10

0604 91 90

– – – Other

12

10

0604 99

– – Other

0604 99 10

– – – Not further prepared than dried

10

4

0604 99 90

– – – Other

17

CHAPTER 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

Notes

1.

This chapter does not cover forage products of heading No 1214.

2.

In heading Nos 0709, 0710, 0711 and 0712 the word ‘vegetables’ includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).

3.

Heading No 0712 covers all dried vegetables of the kinds falling within heading Nos 0701 to 0711, other than:

(a)

dried leguminous vegetables, shelled (heading No 0713);

(b)

sweet corn in the forms specified in heading Nos 1102 to 1104;

(c)

flour, meal and flakes of potatoes (heading No 1105);

(d)

flour and meal of dried leguminous vegetables of heading No 0713 (heading No 1106).

4.

However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this chapter (heading No 0904).

Additional note

1.

The expression ‘cultivated mushrooms’, as used in subheading 0709 51 10 shall be taken to apply only to the following cultivated mushrooms of the Psalliota (Agaricus) species: hortensis, alba or bispora and subedulis. Other species, including those cultivated artificially, (for example Rhodopaxillus nudus and Polypurus tuberaster), fall within subheading 0709 51 90.

Rate of duty CN code

Description

autonomous (%) or levy (AGR)

conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

0701

Potatoes, fresh or chilled

0701 10 00

– Seed (7)

10

7

0701 90

– Other

0701 90 10

– – For the manufacture of starch (7)

9

– – Other

– – – New

0701 90 51

– – – – From 1 January to 15 May

15

0701 90 59

– – – – From 16 May to 30 June

21

0701 90 90

– – – Other

18

0702 00

Tomatoes, fresh or chilled

0702 00 10

– From 1 November to 14 May

11 MIN 2 Ecu/100 kg/net (33)

0702 00 90

– From 15 May to 31 October

18 MIN 3,5 Ecu/100 kg/net (33)

0703

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

0703 10

– Onions and shallots

– – Onions

0703 10 11

– – – Seed

12

12

0703 10 19

– – – Other

12

12

0703 10 90

– – Shallots

12

12

0703 20 00

– Garlic

12

12

0703 90 00

– Leeks and other alliaceous vegetables

13

0704

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

0704 10

– Cauliflowers and headed broccoli

0704 10 10

– – From 15 April to 30 November

17 MIN 2 Ecu/100 kg/net

0704 10 90

– – From 1 December to 14 April

12 MIN 1,4 Ecu/100 kg/net

0704 20 00

– Brussels sprouts

15

0704 90

– Other

0704 90 10

– – White cabbages and red cabbages

15 MIN 0,5 Ecu/100 kg/net

0704 90 90

– – Other

15

0705

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

– Lettuce

0705 11

– – Cabbage lettuce (head lettuce)

0705 11 10

– – – From 1 April to 30 November

15 MIN 2,5 Ecu/100 kg/br

0705 11 90

– – – From 1 December to 31 March

13 MIN 1,6 Ecu/100 kg/br

0705 19 00

– – Other

13

– Chicory

0705 21 00

– – Witloof chicory (Cichorium intybus var. foliosum)

13

0705 29 00

– – Other

13

0706

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

0706 10 00

– Carrots and turnips

17

0706 90

– Other

– – Celeriac (rooted celery or German celery)

0706 90 11

– – – From 1 May to 30 September

13

0706 90 19

– – – From 1 October to 30 April

17

0706 90 30

– – Horse-radish (Cochlearia armoracia)

17

15

0706 90 90

– – Other

17

0707 00

Cucumbers and gherkins, fresh or chilled

– Cucumbers

0707 00 11

– – From 1 November to 15 May

16 (33)

0707 00 19

– – From 16 May to 31 October

20 (33)

20

0707 00 90

– Gherkins

16

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled

0708 10

– Peas (Pisum sativum)

0708 10 10

– – From 1 September to 31 May

12

10

0708 10 90

– – From 1 June to 31 August

17

0708 20

– Beans (Vigna spp., Phaseolus spp.)

0708 20 10

– – From 1 October to 30 June

13 MIN 2 Ecu/100 kg/net

0708 20 90

– – From 1 July to 30 September

17 MIN 2 Ecu/100 kg/net

0708 90 00

– Other leguminous vegetables

17

14

0709

Other vegetables, fresh or chilled

0709 10 00

– Globe artichokes

13

0709 20 00

– Asparagus

16

16

0709 30 00

– Aubergines (egg-plants)

16 (33)

0709 40 00

– Celery other than celeriac

16

– Mushrooms and truffles

0709 51

– – Mushrooms

0709 51 10

– – – Cultivated mushrooms

16

0709 51 30

– – – Chantarelles

10

4

0709 51 50

– – – Flap mushrooms

10

7

0709 51 90

– – – Other

10

8

0709 52 00

– – Truffles

10

8

0709 60

– Fruits of the genus Capsicum or of the genus Pimenta

0709 60 10

– – Sweet peppers

11

9

– – Other

0709 60 91

– – – Of the genus Capsicum, for the manufacture of capsicin or Capsicum oleoresin dyes (7)

Free

Free

0709 60 95

– – – For the industrial manufacture of essential oils or resinoids (7)

Free

Free

0709 60 99

– – – Other

20

10

0709 70 00

– Spinach, New Zealand spinach and orache spinach (garden spinach)

13

0709 90

– Other

0709 90 10

– – Salad vegetables, other than lettuce (Lactuca sativa) and chicory (Cichorium spp.)

13

0709 90 20

– – Chard (or white beet) and cardoons

13

– – Olives

0709 90 31

– – – For uses other than the production of oil (7)

7

0709 90 39

– – – Other

7 (AGR)

0709 90 40

– – Capers

7

0709 90 50

– – Fennel

12

10

0709 90 60

– – Sweet corn

9 (AGR)

0709 90 70

– – Courgettes

16 (33)

0709 90 90

– – Other

16

0710

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

0710 10 00

– Potatoes

19

18

– Leguminous vegetables, shelled or unshelled

0710 21 00

– – Peas (Pisum sativum)

19

18

0710 22 00

– – Beans (Vigna spp., Phaseolus spp.)

19

18

0710 29 00

– – Other

19

18

0710 30 00

– Spinach, New Zealand spinach and orache spinach (garden spinach)

19

18

0710 40 00

– Sweet corn

20,8 + MOB

8 + MOB

0710 80

– Other vegetables

0710 80 10

– – Olives

19

19

– – Fruits of the genus Capsicum or of the genus Pimenta

0710 80 51

– – – Sweet pepper

19

18

0710 80 59

– – – Other

20

10

0710 80 60

– – Mushrooms

19

18

0710 80 70

– – Tomatoes

19

18

0710 80 80

– – Artichokes

19

18

0710 80 90

– – Other

19

18

0710 90 00

– Mixtures of vegetables

19

18

0711

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

0711 10 00

– Onions

9

9

0711 20

– Olives

0711 20 10

– – For uses other than the production of oil (7)

8

0711 20 90

– – Other

8 (AGR)

0711 30 00

– Capers

8

6

0711 40 00

– Cucumbers and gherkins

15

15

0711 90

– Other vegetables; mixtures of vegetables

– – Vegetables

0711 90 10

– – – Fruits of the genus Capsicum or of the genus Pimenta, excluding sweet peppers

20

10

0711 90 30

– – – Sweet corn

20,8 + MOB

8 + MOB

0711 90 50

– – – Mushrooms

12

0711 90 70

– – – Other

12

0711 90 90

– – Mixtures of vegetables

15

0712

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

0712 10 00

– Potatoes whether or not cut or sliced but not further prepared

16

16

0712 20 00

– Onions

20 (34)

16

0712 30 00

– Mushrooms and truffles

16

16

0712 90

– Other vegetables; mixtures of vegetables

– – Sweet corn (Zea mays var. saccharata)

0712 90 11

– – – Hybrids for sowing (7)

Free (33)

4

0712 90 19

– – – Other

9 (AGR)

0712 90 30

– – Tomatoes

16

16

0712 90 50

– – Carrots

16

16

0712 90 90

– – Other

16

16

0713

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

0713 10

– Peas (Pisum sativum)

– – For sowing

0713 10 11

– – – Field peas (Pisum arvense L.)

10

3

0713 10 19

– – – Other

10

3

0713 10 90

– – Other

10

3

0713 20

– Chickpeas (garbanzos)

0713 20 10

– – For sowing

10

3

0713 20 90

– – Other

10

3

– Beans (Vigna spp., Phaseolus spp.)

0713 31

– – Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek

0713 31 10

– – – For sowing

10

3

0713 31 90

– – – Other

10

3

0713 32

– – Small red (Adzuki) beans (Phaseolus or Vigna angularis)

0713 32 10

– – – For sowing

10

3

0713 32 90

– – – Other

10

3

0713 33

– – Kidney beans, including white pea beans (Phaseolus vulgaris)

0713 33 10

– – – For sowing

10

3

0713 33 90

– – – Other

10

3

0713 39

– – Other

0713 39 10

– – – For sowing

10

3

0713 39 90

– – – Other

10

3

0713 40

– Lentils

0713 40 10

– – For sowing

7

2

0713 40 90

– – Other

7

2

0713 50

– Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor)

0713 50 10

– – For sowing

7

5

0713 50 90

– – Other

7

5

0713 90

– Other

0713 90 10

– – For sowing

7

5

0713 90 90

– – Other

7

5

0714

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

0714 10

– Manioc (cassava)

0714 10 10

– – Pellets of flour and meal

28 (AGR)

0714 10 90

– – Other

6 (AGR)

(35)

0714 20 00

– Sweet potatoes

6 (36)

6

0714 90

– Other

0714 90 10

– – Arrowroot, salep and similar roots and tubers with high starch content

6 (AGR)

6

0714 90 90

– – Other

6 (36)

6

CHAPTER 8

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUITS 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 fruit and nuts.

Additional note

1.

The content of various sugars expressed as sucrose (sugar content) of the products classified within this chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 543/86) at a temperature of 20 oC and multiplied by the factor 0,95.Rate of duty CN code

Description

autonomous (%) or levy (AGR)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

0801

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

0801 10

– Coconuts

0801 10 10

– – Desiccated coconut

2

2

0801 10 90

– – Other

2

2

0801 20 00

– Brazil nuts

5

Free

0801 30 00

– Cashew nuts

5

Free

0802

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

– Almonds

0802 11

– – In shell

0802 11 10

– – – Bitter

Free

Free

0802 11 90

– – – Other

7

7

0802 12

– – Shelled

0802 12 10

– – – Bitter

Free

Free

0802 12 90

– – – Other

7

7

– Hazelnuts or filberts (Corylus spp.)

0802 21 00

– – In shell

4

0802 22 00

– – Shelled

4

– Walnuts

0802 31 00

– – In shell

8

8

0802 32 00

– – Shelled

8

8

0802 40 00

– Chestnuts (Castanea spp.)

7

0802 50 00

– Pistachios

2

0802 90

– Other

0802 90 10

– – Pecans

4

Free

0802 90 30

– – Areca (or betel) and cola

3

1,5

0802 90 90

– – Other

4

0803 00

Bananas, including plantains, fresh or dried

0803 00 10

– Fresh

20 (37)

20

0803 00 90

– Dried

20 (37)

20

0804

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

0804 10 00

– Dates

12

0804 20

– Figs

0804 20 10

– – Fresh

7

0804 20 90

– – Dried

10

0804 30 00

– Pineapples

9

9

0804 40

– Avocados

0804 40 10

– – From 1 December to 31 May

12 (38)

8

0804 40 90

– – From 1 June to 30 November

12

8

0804 50 00

– Guavas, mangoes and mangosteens

12

6

0805

Citrus fruit, fresh or dried

0805 10

– Oranges

– – Sweet oranges, fresh

– – – From 1 to 30 April

0805 10 11

– – – – Sanguines and semi-sanguines

15 (33)

13

– – – – Other

0805 10 15

– – – – – Navels, Navelines, Navelates, Salustianas, Vernas, Valencia lates, Maltese, Shamoutis, Ovalis, Trovita and Hamlins

15 (33)

13

0805 10 19

– – – – – Other

15 (33)

13

– – – From 1 to 15 May

0805 10 21

– – – – Sanguines and semi-sanguines

15 (33)

6

– – – – Other

0805 10 25

– – – – – Navels, Navelines, Navelates, Salustianas, Vernas, Valencia lates, Maltese, Shamoutis, Ovalis, Trovita and Hamlins

15 (33)

6

0805 10 29

– – – – – Other

15 (33)

6

– – – From 16 May to 15 October

0805 10 31

– – – – Sanguines and semi-sanguines

15 (33)

4

– – – – Other

0805 10 35

– – – – – Navels, Navelines, Navelates, Salustianas, Vernas, Valencia lates, Maltese. Shamoutis, Ovalis, Trovita and Hamlins

15 (33)

4

0805 10 39

– – – – – Other

15 (33)

4

– – – From 16 October to 31 March

0805 10 41

– – – – Sanguines and semi-sanguines

20 (33)

– – – – Other

0805 10 45

– – – – – Navels, Navelines, Navelates, Salustianas, Vernas, Valencia lates, Maltese, Shamoutis, Ovalis, Trovita and Hamlins

20 (33)

0805 10 49

– – – – – Other

20 (33)

– – Other

0805 10 70

– – – From 1 April to 15 October

15

15

0805 10 90

– – – From 16 October to 31 March

20

0805 20

– Mandarins (including tangerines and satsumas); Clementines, wilkings and similar citrus hybrids

0805 20 10

– – Clementines

20 (33)

0805 20 30

– – Monreales and satsumas

20 (33)

0805 20 50

– – Mandarins and wilkings

20 (33)

0805 20 70

– – Tangerines

20 (33)

0805 20 90

– – Other

20 (33)

0805 30

– Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia)

0805 30 10

– – Lemons (Citrus limon, Citrus limonum)

8 (33)

0805 30 90

– – Limes (Citrus aurantifolia)

16

0805 40 00

– Grapefruit

12

3

0805 90 00

– Other

16

0806

Grapes, fresh or dried

0806 10

– Fresh

– – Table grapes

– – – From 1 November to 14 July

0806 10 11

– – – – Of the variety Emperor (Vitis vinifera cv.) from 1 December to 31 January (7)

18 (33)

10

0806 10 15

– – – – Other

18 (33)

0806 10 19

– – – From 15 July to 31 October

22 (33)

– – Other

0806 10 91

– – – From 1 November to 14 July

18 (33)

0806 10 99

– – – From 15 July to 31 October

22 (33)

0806 20

– Dried

– – In immediate containers of a net capacity not exceeding 2 kg

0806 20 11

– – – Currants

9 (33)

3

9806 20 19

– – – Other

9 (33)

3

– – Other

9806 20 91

– – – Currants

9 (33)

3

9806 20 99

– – – Other

9 (33)

3

0807

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

0807 10

– Melons (including watermelons)

0807 10 10

– – Watermelons

11

0807 10 90

– – Other

11

0807 20 00

– Papaws (papayas)

12 (36)

6

0808

Apples, pears and quinces, fresh

0808 10

– Apples

0808 10 10

– – Cider apples, in bulk, from 16 September to 15 December

10 MIN 0,5 Ecu/100 kg/net

9 MIN 0,45 Ecu/100 kg/net

– – Other

0808 10 91

– – – From 1 August to 31 December

14 MIN 2,4 Ecu/100 kg/net (33)

14 MIN 2,4 Ecu/100 kg/net

0808 10 93

– – – From 1 January to 31 March

10 MIN 2,3 Ecu/100 kg/net (33)

8 MIN 2,3 Ecu/100 kg/net

0808 10 99

– – – From 1 April to 31 July

8 MIN 1,4 Ecu/100 kg/net (33)

6 MIN 1,4 Ecu/100 kg/net

0808 20

– Pears and quinces

– – Pears

0808 20 10

– – – Perry pears, in bulk, from 1 August to 31 December

13 MIN 2 Ecu/100 kg/net

9 MIN 0,45 Ecu/100 kg/net

– – – Other

0808 20 31

– – – – From 1 January to 31 March

10 MIN 1,5 Ecu/100 kg/net (33)

10 MIN 1,5 Ecu/100 kg/net

0808 20 33

– – – – From 1 April to 15 July

10 MIN 2 Ecu/100 kg/net (33)

5 MIN 2 Ecu/100 kg/net

0808 20 35

– – – – From 16 July to 31 July

10 MIN 1,5 Ecu/100 kg/net (33)

10 MIN 1,5 Ecu/100 kg/net

0808 20 39

– – – – From 1 August to 31 December

13 MIN 2 Ecu/100 kg/net (33)

MIN 2 Ecu/100 kg/net (33)

0808 20 90

– – Quinces

9

0809

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

0809 10 00

– Apricots

25

0809 20

– Cherries

0809 20 10

– – From 1 May to 15 July

15 MIN 3 Ecu/100 kg/net (33)

0809 20 90

– – From 16 July to 30 April

15 (33)

15

0809 30 00

– Peaches, including nectarines

22 (33)

0809 40

– Plums and sloes

– – Plums

0809 40 11

– – – From 1 July to 30 September

15 MIN 3 Ecu/100 kg/net (33)

0809 40 19

– – – From 1 October to 30 June

10 (33)

8

0809 40 90

– – Sloes

15

0810

Other fruit, fresh

0810 10

– Strawberries

0810 10 10

– – From 1 May to 31 July

16 MIN 3 Ecu/ 100 kg/net

0810 10 90

– – From 1 August to 30 April

16

14

0810 20

– Raspberries, blackberries, mulberries and loganberries

0810 20 10

– – Raspberries

12

11

0810 20 90

– – Other

12

0810 30

– Black-, white- or red-currants and gooseberries

0810 30 10

– – Black-currants

12

11

0810 30 30

– – Red-currants

12

11

0810 30 90

– – Other

12

0810 40

– Cranberries, bilberries and other fruits of the genus Vaccinium

0810 40 10

– – Cowberries, foxberries or mountain cranberries (fruit of the species Vaccinium vitis idaea)

9

Free

0810 40 30

– – Fruit of the species Vaccinium myrtillus

9

4

0810 40 50

– – Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum

12

4

0810 40 90

– – Other

12

0810 90

– Other

0810 90 10

– – Kiwifruit (Actinidia Chinensis Planch.)

11

0810 90 90

– – Other

11

0811

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

0811 10

– Strawberries

– – Containing added sugar or other sweetening matter

0811 10 11

– – – With a sugar content exceeding 13 % by weight

26 + AGR

26 + AD S/Z

0811 10 19

– – – Other

26

26

0811 10 90

– – Other

20

18

0811 20

– Raspberries, blackberries, mulberries, loganberries, black-, white- or red-currants and gooseberries

– – Containing added sugar or other sweetening matter

0811 20 11

– – – With a sugar content exceeding 13 % by weight

26 + AGR

26 + AD S/Z

0811 20 19

– – – Other

26

26

– – Other

0811 20 31

– – – Raspberries

20

18

0811 20 39

– – – Black-currants

20

18

0811 20 51

– – – Red-currants

20

15

0811 20 59

– – – Blackberries and mulberries

20

15

0811 20 90

– – – Other

20

18

0811 90

– Other

– – Containing added sugar or other sweetening matter

0811 90 10

– – – With a sugar content exceeding 13 % by weight

26 + AGR

26 + AD S/Z

0811 90 30

– – – Other

26

26

– – Other

0811 90 50

– – – Fruit of the species Vaccinium myrtillus (and cloudberries)

20

15

0811 90 70

– – – Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium

20

4

0811 90 90

– – – Other

20

18

0812

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

0812 10 00

– Cherries

11

0812 20 00

– Strawberries

11

0812 90

– Other

0812 90 10

– – Apricots

16

0812 90 20

– – Oranges

16

0812 90 30

– – Papaws (papayas)

11

5,5

0812 90 40

– – Fruit of the species Vaccinium myrtillus

11

8

0812 90 50

– – Black-currants

11

0812 90 60

– – Raspberries

11

0812 90 90

– – Other

11

0813

Fruit, dried, other than that of heading Nos 0801 to 0806; mixtures of nuts or dried fruits of this chapter

0813 10 00

– Apricots

9

7

0813 20 00

– Prunes

18

12

0813 30 00

– Apples

10

8

0813 40

– Other fruit

0813 40 10

– – Peaches, including nectarines

9

7

0813 40 30

– – Pears

10

8

0813 40 50

– – Papaws (papayas)

3

4

0813 40 90

– – Other

8

6

0813 50

– Mixtures of nuts or dried fruits of this chapter

– – Fruit salads of dried fruit, other than that of heading Nos 0801 to 0806

0813 50 11

– – – Not containing prunes

9

8

0813 50 19

– – – Containing prunes

12

12

0813 50 30

– – Mixtures exclusively of dried nuts of heading Nos 0801 and 0802

8

8

– – Other mixtures

0813 50 91

– – – Not containing prunes or figs

10

10

0813 50 99

– – – Other

12

12

0814 00 00

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

2

2

CHAPTER 9

COFFEE, TEA, MATE AND SPICES

Notes

1.

Mixtures of the products of heading Nos 0904 to 0910 are to be classified as follows:

(a)

Mixtures of two or more of the products of the same heading are to be classified within that heading.

(b)

Mixtures of two or more of the products of different headings are to be classified within heading No 0910.

The addition of other substances to the products of heading Nos 0904 to 0910 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified within this chapter; those constituting mixed condiments or mixed seasonings are classified within heading No 2103.

2.

This chapter does not cover cubeb pepper (Piper cubeba) or other products of heading No 1211.

Additional note

1.

The rate of duty applicable to mixtures referred to in note 1 (a) above shall be the one applicable to the component having the highest rate.Rate of duty CN code

Description

autonomous (%) levy (AGR)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

0901

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

– Coffee, not roasted

0901 11 00

– – Not decaffeinated

12

5

0901 12 00

– – Decaffeinated

21

13

– Coffee, roasted

0901 21 00

– – Not decaffeinated

25

15

0901 22 00

– – Decaffeinated

30

18

0901 30 00

– Coffee husks and skins

21

13

0901 40 00

– Coffee substitutes containing coffee

30

18

0902

Tea

0902 10 00

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

23

5

0902 20 00

– Other green tea (not fermented)

10,8

Free

0902 30 00

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

23

5

0902 40 00

– Other black tea (fermented) and other partly fermented tea

10,8

Free

0903 00 00

Maté

25

Free

0904

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta

– Pepper

0904 11

– – Neither crushed nor ground

0904 11 10

– – – For the industrial manufacture of essential oils or resinoids (7)

Free

Free

0904 11 90

– – – Other

10

10

0904 12 00

– – Crushed or ground

25

12,5

0904 20

– Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground

– – Neither crushed nor ground

0904 20 10

– – – Sweet peppers

16

12

– – – Other

0904 20 31

– – – – Of the genus Capsicum, for the manufacture of capsicin or Capsicum oleoresin dyes (7)

Free

Free

0904 20 35

– – – – For the industrial manufacture of essential oils or resinoids (7)

Free

Free

0904 20 39

– – – – Other

20

10

0904 20 90

– – Crushed or ground

25

12

0905 00 00

Vanilla

11,5

11,5

0906

Cinnamon and cinnamon-tree flowers

0906 10 00

– Neither crushed nor ground

20

8

0906 20 00

– Crushed or ground

20

8

0907 00 00

Cloves (whole fruit, cloves and stems)

15

15

0908

Nutmeg, mace and cardamoms

0908 10

– Nutmeg

0908 10 10

– – Neither crushed nor ground, for the industrial manufacture of essential oils or resinoids (7)

Free

Free

0908 10 90

– – Other

15

10

0908 20

– Mace

0908 20 10

– – Neither crushed nor ground

20

Free

0908 20 90

– – Crushed or ground

25

8

0908 30 00

– Cardamoms

20

Free

0909

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

0909 10

– Seeds of anise or badian

0909 10 10

– – Seeds of anise

5

10

0909 10 90

– – Seeds of badian

23

0909 20 00

– Seeds of coriander

5

Free

0909 30

– Seeds of cumin

– – Neither crushed nor ground

0909 30 11

– – – For the industrial manufacture of essential oils or resinoids (7)

Free

0909 30 19

– – – Other

5

0909 30 90

– – Crushed or ground

10

10

0909 40

– Seeds of caraway

– – Neither crushed nor ground

0909 40 11

– – – For the industrial manufacture of essential oils or resinoids (7)

Free

0909 40 19

– – – Other

5

0909 40 90

– – Crushed or ground

10

10

0909 50

– Seeds of fennel or juniper

– – Neither crushed nor ground

0909 50 11

– – – For the industrial manufacture of essential oils or resinoids (7)

Free

0909 50 19

– – – Other

5

0909 50 90

– – Crushed or ground

10

10

0910

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

0910 10 00

– Ginger

Free

(25)

0910 20

– Saffron

0910 20 10

– – Neither crushed nor ground

16

0910 20 90

– – Crushed or ground

19

0910 30 00

– Turmeric (curcuma)

Free

Free

0910 40

– Thyme; bay leaves

– – Thyme

– – – Neither crushed nor ground

0910 40 11

– – – – Wild thyme (Thymus serpyllum)

Free

0910 40 13

– – – – Other

14

0910 40 19

– – – Crushed or ground

17

0910 40 90

– – Bay leaves

14

0910 50 00

– Curry

25

Free

– Other spices

0910 91

– – Mixtures referred to in note 1 (b) to this chapter

0910 91 10

– – – Neither crushed nor ground

20

20

0910 91 90

– – – Crushed or ground

25

25

0910 99

– – Other

0910 99 10

– – – Fenugreek seed

Free

Free

– – – Other

0910 99 91

– – – – Neither crushed nor ground

20

20

0910 99 99

– – – – Crushed or ground

25

25

CHAPTER 10

CEREALS

Notes

1.

(a)

The products specified in the headings of this chapter are to be classified within those headings only if grains are present, whether or not in the ear or on the stalk.

(b)

The chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled, converted or broken remains classified within heading No 1006.

2.

Heading No 1005 does not cover sweet corn (Chapter 7).

Subheading note

1.

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

Additional notes

1.

The following terms shall have the meanings hereunder assigned to them: (a)

‘round grain rice’ (subheadings 1006 10 91, 1006 20 10, 1006 30 11 and 1006 30 91): rice, the grains of which are of a length not exceeding 5,2 mm and of a length/width ratio of less than 2;

(b)

‘long grain rice’ (subheadings 1006 10 99, 1006 20 90, 1006 30 19 and 1006 30 99): rice, the grains of which are of a length exceeding 5,2 mm;

(c)

‘paddy rice’ (subheadings 1006 10 91 and 1006 10 99): rice which has retained its husk after threshing;

(d)

‘husked rice’ (subheading 1006 20): rice from which only the husk has been removed. Examples of rice falling within this definition are those with the commercial descriptions ‘brown rice’, ‘cargo rice’, ‘loonzain’ and ‘riso sbramato’;

(e)

‘semi-milled rice’ (subheadings 1006 30 11 and 1006 30 19): rice from which the husk, part of the germ, and the whole or part of the outer layers of the pericarp, but not the inner layers, have been removed;

(f)

‘wholly milled rice’ (subheadings 1006 30 91 and 1006 30 99): rice from which the husk, the whole of the outer and inner layers of the pericarp, the whole of the germ in the case of long or semi-long grain rice, and at least part thereof in the case of round grain rice, have been removed, but in which longitudinal white striations may remain on not more than 10 % of the grains;

(g)

‘broken rice’ (subheading 1006 40): grain fragments the length of which does not exceed three-quarters of the average length of the whole grain.

2.

Levies applicable to mixtures of cereals: A.

The levy applicable to mixtures composed of two of the cereals falling within heading Nos 1001 to 1005 and 1007 and 1008 shall be that applicable:

(a)

to the component cereal predominating by weight, when that cereal represents at least 90 % of the weight of the mixture;

(b)

to the component cereal liable to the higher levy, when neither of the two component cereals represents at least 90 % of the weight of the mixture.

B.

Where a mixture is composed of more than two of the cereals falling within heading Nos 1001 to 1005 and 1007 and 1008, and where several cereals each represent more than 10 % of the weight of the mixture, the levy applicable to the mixture shall be the highest of the levies applicable to such cereals, even when the amount of the levy is the same for two or more of the cereals. Where a single cereal represents more than 10 % of the weight of the mixture, the levy to be applied shall be that applicable to such cereal.

C.

The levy applicable to mixtures composed of the cereals falling within heading Nos 1001 to 1005 and 1007 and 1008 and not governed by the above rules shall be the higher or highest of the levies applicable to the cereals composing the mixture concerned, even when the amount of the levy is the same for two or more of the cereals.

D.

The levy applicable to mixtures composed of one or more of the cereals falling within heading Nos 1001 to 1005 and 1007 and 1008 and of one or more of the products falling within subheadings 1006 10 91, 1006 10 99, 1006 20, 1006 30 and 1006 40 shall be that applicable to the component cereal or product liable to the higher or highest levy.

E.

The levy applicable to mixtures composed of rice of subheadings 1006 10 91, 1006 10 99, 1006 20 and 1006 30, classifiable under several different processing groups or stages, or of rice classifiable under one or more different processing groups or stages and of broken rice, shall he that applicable:

(a)

to the component predominating by weight, when that component represents at least 90 % of the weight of the mixture;

(b)

to the component liable to the higher or highest levy, when no component represents at least 90 % of the weight of the mixture.

F.

Where this method of assessing the levy cannot be applied, the levy to be applied to such mixtures shall be that determined by the tariff classification of the mixtures.

Rate of duty CN code

Description

autonomous (%) or levy (AGR)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

1001

Wheat and meslin

1001 10

– Durum wheat

1001 10 10

– – Seed

20 (AGR)

1001 10 90

– – Other

20 (AGR)

1001 90

– Other

1001 90 10

– – Spelt for sowing (7)

20

– – Other spelt, common wheat and meslin

1001 90 91

– – – Common wheat and meslin seed

20 (AGR)

1001 90 99

– – – Other

20 (AGR)

1002 00 00

Rye

16 (AGR)

1003 00

Barley

1003 00 10

– Seed

13 (AGR)

1003 00 90

– Other

13 (AGR)

1004 00

Oats

1004 00 10

– Seed

13 (AGR)

1004 00 90

– Other

13 (AGR)

1005

Maize (corn)

1005 10

– Seed

– – Hybrid (7)

1005 10 11

– – – Double hybrids and top cross hybrids

Free (33)

4

1005 10 13

– – – Three-cross hybrids

Free (33)

4

1005 10 15

– – – Simple hybrids

Free (33)

4

1005 10 19

– – – Other

Free (33)

4

1005 10 90

– – Other

9 (AGR)

1005 90 00

– Other

9 (AGR)

1006

Rice

1006 10

– Rice in the husk (paddy or rough)

1006 10 10

– – For sowing (7)

12

– – Other

1006 10 91

– – – Round grain

12 (AGR)

1006 10 99

– – – Long grain

12 (AGR)

1006 20

– Husked (brown) rice

1006 20 10

– – Round grain

12 (AGR)

1006 20 90

– – Long grain

12 (AGR)

1006 30

– Semi-milled or wholly milled rice, whether or not polished or glazed

– – Semi-milled rice

1006 30 11

– – – Round grain

16 (AGR)

1006 30 19

– – – Long grain

16 (AGR)

– – Wholly milled rice

1006 30 91

– – – Round grain

16 (AGR)

1006 30 99

– – – Long grain

16 (AGR)

1006 40 00

– Broken rice

16 (AGR)

1007 00

Grain sorghum

1007 00 10

– Hybrids for sowing (7)

10

1007 00 90

– Other

8 (AGR)

1008

Buckwheat, millet and canary seed; other cereals

1008 10 00

– Buckwheat

10 (AGR)

1008 20 00

– Millet

8 (AGR)

1008 30 00

– Canary seed

8 (AGR)

1008 90

– Other cereals

1008 90 10

– – Triticale

8 (AGR)

1008 90 90

– – Other

8 (AGR)

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 No 0901 or 2101);

(b)

prepared flours, meals or starches of heading No 1901;

(c)

corn flakes and other products of heading No 1904;

(d)

vegetables, prepared or preserved, of heading No 2001, 2004 or 2005;

(e)

pharmaceutical products (Chapter 30); or

(f)

starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

2.

(A)

Products from the milling of the cereals listed in the table below fall within 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 within heading No 2302.

However, germ of cereals, whole, rolled, flaked or ground, falls in all cases within heading No 1104. (B)

Products falling within this chapter under the above provisions shall be classified within heading No 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column (4) or (5) is not less, by weight, than that shown against the cereal concerned.

Otherwise, they fall within heading No 1103 or 1104.

Cereal

Starch content

Ash content

Rate of passage through a sieve with an aperture of

315 micrometres (microns)

500 micrometres (microns)

(1)

(2)

(3)

(4)

(5)

Wheat and rye

45 %

2,5 %

80 %

Barley

45 %

3 %

80 %

Oats

45 %

5 %

80 %

Maize (corn) and grain sorghum

45 %

2 %

90 %

Rice

45 %

1,6 %

80 %

Buckwheat

45 %

4 %

80 %

Other cereals

45 %

2 %

50 %

3.

For the purposes of heading No 1103, the terms ‘groats’ and ‘meal’ mean products obtained by the fragmentation of cereal grains, of which:

(a)

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

(b)

in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1,25 mm.

Additional note

1.

In accordance with Regulation (EEC) No 3324/80, the import duty applicable to mixtures falling within this chapter shall be calculated as follows: (a)

In mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies.

(b)

In other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

Rate of duty CN code

Description

autonomous (%) or levy (AGR)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

1101 00 00

Wheat or meslin flour

30 (AGR) (39)

1102

Cereal flours other than of wheat or meslin

1102 10 00

– Rye flour

8 (AGR)

1102 20

– Maize (corn) flour

1102 20 10

– – Of a fat content not exceeding 1,5 % by weight

8 (AGR)

1102 20 90

– – Other

8 (AGR)

1102 30 00

– Rice flour

14 (AGR)

1102 90

– Other

1102 90 10

– – Barley flour

8 (AGR)

1102 90 30

– – Oat flour

8 (AGR)

1102 90 90

– – Other

8 (AGR)

1103

Cereal groats, meal and pellets

– Groats and meal

1103 11

– – Of wheat

1103 11 10

– – – Durum wheat

30 (AGR)

1103 11 90

– – – Common wheat and spelt

30 (AGR)

1103 12 00

– – Of oats

23 (AGR)

1103 13

– – Of maize (corn)

– – – Of a fat content not exceeding 1,5 % by weight

1103 13 11

– – – – For the brewing industry (7)

23 (AGR)

1103 13 19

– – – – Other

23 (AGR)

1103 13 90

– – – Other

23 (AGR)

1103 14 00

– – Of rice

23 (AGR)

1103 19

– – Of other cereals

1103 19 10

– – – Of rye

25 (AGR)

1103 19 30

– – – Of barley

23 (AGR)

1103 19 90

– – – Other

23 (AGR)

– Pellets

1103 21 00

– – Of wheat

30 (AGR)

1103 29

– – Of other cereals

1103 29 10

– – – Of rye

25 (AGR)

1103 29 20

– – – Of barley

23 (AGR)

1103 29 30

– – – Of oats

23 (AGR)

1103 29 40

– – – Of maize

23 (AGR)

1103 29 50

– – – Of rice

23 (AGR)

1103 29 90

– – – Other

23 (AGR)

1104

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No 1006; germ of cereals, whole, rolled, flaked or ground

– Rolled or flaked grains

1104 11

– – Of barley

1104 11 10

– – – Rolled

23 (AGR)

1104 11 90

– – – Flaked

28 (AGR)

1104 12

– – Of oats

1104 12 10

– – – Rolled

23 (AGR)

1104 12 90

– – – Flaked

28 (AGR)

1104 19

– – Of other cereals

1104 19 10

– – – Of wheat

30 (AGR)

1104 19 30

– – – Of rye

25 (AGR)

1104 19 50

– – – Of maize

23 (AGR)

– – – Other

1104 19 91

– – – – Flaked rice

23 (AGR)

1104 19 99

– – – – Other

23 (AGR)

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

1104 21

– – Of barley

1104 21 10

– – – Hulled (shelled or husked)

23 (AGR)

1104 21 30

– – – Hulled and sliced or kibbled (‘Grütze’ or ‘grutten’)

23 (AGR)

1104 21 50

– – – Pearled

23 (AGR)

1104 21 90

– – – Not otherwise worked than kibbled

23 (AGR)

1104 22

– – Of oats

1104 22 10

– – – Hulled (shelled or husked)

23 (AGR)

1104 22 30

– – – Hulled and sliced or kibbled (‘Grütze’ or ‘grutten’)

23 (AGR)

1104 22 50

– – – Pearled

23 (AGR)

1104 22 90

– – – Not otherwise worked than kibbled

23 (AGR)

1104 23

– – Of maize (corn)

1104 23 10

– – – Hulled (shelled or husked), whether or not sliced or kibbled

23 (AGR)

1104 23 30

– – – Pearled

23 (AGR)

1104 23 90

– – – Not otherwise worked than kibbled

23 (AGR)

1104 29

– – Of other cereals

1104 29 10

– – – Hulled (shelled or husked), whether or not sliced or kibbled

25 (AGR)

1104 29 30

– – – Pearled

25 (AGR)

– – – Not otherwise worked than kibbled

1104 29 91

– – – – Of wheat

30 (AGR)

1104 29 95

– – – – Of rye

25 (AGR)

1104 29 99

– – – – Other

23 (AGR)

1104 30

– Germ of cereals, whole, rolled, flaked or ground

1104 30 10

– – Of wheat

30 (AGR)

1104 30 90

– – Of other cereals

30 (AGR)

1105

Flour, meal and flakes of potatoes

1105 10 00

– Flour and meal

19

1105 20 00

– Flakes

19

1106

Flour and meal of the dried leguminous vegetables of heading No 0713, of sago or of roots or tubers of heading No 0714; flour, meal and powder of the products of Chapter 8

1106 10 00

– Flour and meal of the dried leguminous vegetables of heading No 0713

12

(25)

1106 20

– Flour and meal of sago, roots or tubers of heading No 0714

1106 20 10

– – Denatured (7)

28 (AGR)

– – Other

1106 20 91

– – – For the manufacture of starches (7)

28 (AGR)

1106 20 99

– – – Other

28 (AGR)

1106 30

– Flour, meal and powder of the products of Chapter 8

1106 30 10

– – Of bananas

17

17

1106 30 90

– – Other

13

1107

Malt, whether or not roasted

1107 10

– Not roasted

– – Of wheat

1107 10 11

– – – In the form of flour

20 (AGR)

1107 10 19

– – – Other

20 (AGR)

– – Other

1107 10 91

– – – In the form of flour

20 (AGR)

1107 10 99

– – – Other

20 (AGR)

1107 20 00

– Roasted

20 (AGR)

1108

Starches; inulin

– Starches

1108 11 00

– – Wheat starch

28 (AGR)

1108 12 00

– – Maize (corn) starch

27 (AGR)

1108 13 00

– – Potato starch

25 (AGR)

1108 14 00

– – Manioc (cassava) starch

28 (AGR)

1108 19

– – Other starches

1108 19 10

– – – Rice starch

25 (AGR)

1108 19 90

– – – Other

28 (AGR)

1108 20 00

– Inulin

30

1109 00 00

Wheat gluten, whether or not dried

27 (AGR)

CHAPTER 12

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

Notes

1.

Heading No 1207 applies inter alia to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading No 0801 or 0802 or to olives (Chapter 7 or 20).

2.

Heading No 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of heading Nos 2304 to 2306.

3.

For the purposes of heading No 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as ‘seeds of a kind used for sowing’.

Heading No 1209 does not, however, apply to the following even if for sowing:

(a)

leguminous vegetables or sweet corn (Chapter 7);

(b)

spices or other products of Chapter 9;

(c)

cereals (Chapter 10); or

(d)

products of heading Nos 1201 to 1207 or 1211.

4.

Heading No 1211 applies inter alia to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.

Heading No 1211 does not, however, apply to:

(a)

medicaments of Chapter 30;

(b)

perfumery, cosmetic or toilet preparations of Chapter 33; or

(c)

insecticides, fungicides, herbicides, disinfectants or similar products of heading No 3808.

5.

For the purposes of heading No 1212, the term ‘seaweeds and other algae’ does not include:

(a)

dead single-cell micro-organisms of heading No 2102;

(b)

cultures of micro-organisms of heading No 3002; or

(c)

fertilizers of heading No 3101 or 3105.

Rate of duty CN code

Description

autonomous (%) or levy (AGR)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

1201 00

Soya beans, whether or not broken

1201 00 10

– For sowing (7)

Free

Free

1201 00 90

– Other

Free (40)

Free

1202

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

1202 10

– In shell

1202 10 10

– – For sowing (7)

Free

Free

1202 10 90

– – Other

Free (40)

Free

1202 20 00

– Shelled, whether or not broken

Free (40)

Free

1203 00 00

Copra

Free (40)

Free (25)

1204 00

Linseed, whether or not broken

1204 00 10

– For sowing (7)

Free

Free

1204 00 90

– Other

Free (40)

Free

1205 00

Rape or colza seeds, whether or not broken

1205 00 10

– For sowing (7)

Free

Free

1205 00 90

– Other

Free (40)

Free

1206 00

Sunflower seeds, whether or not broken

1206 00 10

– For sowing (7)

Free

Free

1206 00 90

– Other

Free (40)

Free

1207

Other oil seeds and oleaginous fruits, whether or not broken

1207 10

– Palm nuts and kernels

1207 10 10

– – For sowing (7)

Free

Free

1207 10 90

– – Other

Free (40)

Free

1207 20

– Cotton seeds

1207 20 10

– – For sowing (7)

Free

Free

1207 20 90

– – Other

Free (40)

Free

1207 30

– Castor oil seeds

1207 30 10

– – For sowing (7)

Free

1207 30 90

– – Other

Free (40)

1207 40

– Sesamum seeds

1207 40 10

– – For sowing (7)

Free

Free

1207 40 90

– – Other

Free (40)

Free

1207 50

– Mustard seeds

1207 50 10

– – For sowing (7)

Free

Free

1207 50 90

– – Other

Free (40)

Free

1207 60

– Safflower seeds

1207 60 10

– – For sowing (7)

Free

Free

1207 60 90

– – Other

Free (40)

Free

– Other

1207 91

– – Poppy seeds

1207 91 10

– – – For sowing (7)

Free

Free

1207 91 90

– – – Other

Free (40)

Free

1207 92

– – Shea nuts (karite nuts)

1207 92 10

– – – For sowing (7)

Free

Free

1207 92 90

– – – Other

Free (40)

Free

1207 99

– – Other

1207 99 10

– – – For sowing (7)

Free

Free

– – – Other

1207 99 91

– – – – Hemp seeds

Free (40)

Free

1207 99 99

– – – – Other

Free (40)

Free

1208

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

1208 10 00

– Of soya beans

10 (40)

7

1208 90 00

– Other

Free (40)

1209

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

– Beet seed

1209 11 00

– – Sugar beet seed

15

13

1209 19 00

– – Other

15

13

– Seeds of forage plants, other than beet seed

1209 21 00

– – Lucerne (alfalfa) seed

10 (41)

5

1209 22

– – Clover (Trifolium spp.) seed

1209 22 10

– – – Red clover (Trifolium pratense L.)

10 (42)

4

1209 22 30

– – – White clover (Trifolium repens L.)

10 (42)

4

1209 22 90

– – – Other

10 (42)

4

1209 23

– – Fescue seed

1209 23 10

– – – Meadow fescue (Festuca pratensis Huds.) seed and red fescue (Festuca rubra L.)

10 (42)

4

1209 23 30

– – – Sheep's fescue (Festuca ovina L.)

10 (41)

5

1209 23 90

– – – Other

10 (41)

5

1209 24 00

– – Kentucky blue grass (Poa pratensis L.) seed

10 (42)

4

1209 25

– – Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed

1209 25 10

– – – Italian ryegrass (including Westerwolds) (Lolium multiflorum Lam.)

10 (42)

4

1209 25 90

– – – Perennial ryegrass (Lolium perenne L.)

10 (42)

4

1209 26 00

– – Timothy grass seed

10 (42)

4

1209 29

– – Other

– – – Vetch seed

1209 29 11

– – – – Of the species Vicia sativa L.

10 (42)

4

1209 29 19

– – – – Other

10 (42)

4

1209 29 20

– – – Seeds of the genus Poa (Poa palustris L., Poa trivialis L.)

10 (42)

4

1209 29 30

– – – Cocksfoot grass (Dactylis glomerata L.)

10 (42)

4

1209 29 40

– – – Bent grass (Agrostis)

10 (42)

4

1209 29 50

– – – Lupine seed

10 (41)

5

1209 29 60

– – – Hybrid ryegrass (Lolium x hybridum Hausskn.)

10 (41)

5

1209 29 70

– – – Wood meadowgrass (Poa nemoralis L.), tall oatgrass (Arrhenatherum elatius (L.) J. & C. Presl.)

10 (41)

5

1209 29 90

– – – Other

10 (41)

5

1209 30 00

– Seeds of herbaceous plants cultivated principally for their flowers

10 (43)

6

– Other

1209 91

– – Vegetable seeds

1209 91 10

– – – Kohlrabi seeds (Brassica oleracea L. var. caulorapa & gongylodes L.)

10 (43)

6

1209 91 90

– – – Other

10 (38)

7

1209 99

– – Other

1209 99 10

– – – Forest-tree seeds

10

Free

– – – Other

1209 99 91

– – – – Seeds of plants cultivated principally for their flowers, other than those of subheading 1209 30

10 (43)

6

1209 99 99

– – – – Other

10 (38)

7

1210

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

1210 10 00

– Hop cones, neither ground nor powdered nor in the form of pellets

12

9

1210 20 00

– Hop cones, ground, powdered or in the form of pellets; lupulin

12

9

1211

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

1211 10 00

– Liquorice roots

2

1211 20 00

– Ginseng roots

Free

Free

1211 90

– Other

1211 90 10

– – Pyrethrum (flowers, leaves, stems, peel and roots)

3

3

1211 90 30

– – Tonquin beans

3

8

1211 90 50

– – Cinchona bark

Free

Free

1211 90 90

– – Other

Free

Free

1212

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

1212 10

– Locust beans, including locust bean seeds

1212 10 10

– – Locust beans

8

– – Locust bean seeds

1212 10 91

– – – Not decorticated, crushed or ground

2

1212 10 99

– – – Other

9

1212 20 00

– Seaweeds and other algae

4

2

1212 30 00

– Apricot, peach or plum stones and kernels

5

4

– Other

1212 91

– – Sugar beet

1212 91 10

– – – Fresh

12 (AGR)

1212 91 90

– – – Dried or powdered

12 (AGR)

1212 92 00

– – Sugar cane

Free (AGR)

1212 99

– – Other

1212 99 10

– – – Chicory roots

2

2

1212 99 90

– – – Other

Free

Free

1213 00 00

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

Free

Free

1214

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

1214 10 00

– Lucerne (alfalfa) meal and pellets

Free

Free

1214 90

– Other

1214 90 10

– – Mangolds, swedes and other fodder roots

9

1214 90 90

– – Other

Free

Free

CHAPTER 13

LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

Note

1.

Heading No 1302 applies inter alia to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to:

(a)

liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading No 1704);

(b)

malt extract (heading No 1901);

(c)

extracts of coffee, tea or mate (heading No 2101);

(d)

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

(e)

camphor, glycyrrhizin or other products of heading No 2914 or 2938;

(f)

medicaments of heading No 3003 or 3004 or blood-grouping reagents (heading No 3006);

(g)

tanning or dyeing extracts (heading No 3201 or 3203);

(h)

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

(ij)

natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading No 4001).

Rate of duty CN code

Description

autonomous (%) or levy (AGR)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

1301

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

1301 10 00

– Lac

Free

Free

1301 20 00

– Gum arabic

Free

Free

1301 90 00

– Other

Free

Free

1302

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products

– Vegetable saps and extracts

1302 11 00

– – Opium

Free

Free

1302 12 00

– – Of liquorice

10

5

1302 13 00

– – Of hops

6

5

1302 14 00

– – Of pyrethrum or of the roots of plants containing rotenone

5

5

1302 19

– – Other

1302 19 10

– – – Of Quassia amara; aloes and manna

Free

Free

1302 19 30

– – – Intermixtures of vegetable extracts, for the manufacture of beverages or of food preparations

10

5

– – – Other

1302 19 91

– – – – Medicinal

6

2,5

1302 19 99

– – – – Other

Free

Free

1302 20

– Pectic substances, pectinates and pectates

1302 20 10

– – Dry

24

(25)

1302 20 90

– – Other

14

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

1302 31 00

– – Agar-agar

4

2,5

1302 32

– – Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds

1302 32 10

– – – Of locust beans or locust bean seeds

6

3

1302 32 90

– – – Of guar seeds

Free

Free

1302 39 00

– – Other

Free

Free

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 within Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

2.

Heading No 1401 applies inter alia to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading No 4404).

3.

Heading No 1402 does not apply to wood wool (heading No 4405).

4.

Heading No 1403 does not apply to prepared knots or tufts for broom or brush making (heading No 9603).

Rate of duty CN code

Description

autonomous (%) or levy (AGR)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

1401

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

1401 10 00

– Bamboos

Free

Free

1401 20 00

– Rattans

Free

Free

1401 90 00

– Other

Free

Free

1402

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

1402 10 00

– Kapok

Free

(25)

– Other

1402 91 00

– – Vegetable hair

Free

Free

1402 99 00

– – Other

Free

Free

1403

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

1403 10 00

– Broomcorn (Sorghum vulgare var. technicum)

Free

Free

1403 90 00

– Other

Free

Free

1404

Vegetable products not elsewhere specified or included

1404 10 00

– Raw vegetable materials of a kind used primarily in dyeing or tanning

Free

Free

1404 20 00

– Cotton linters

Free

Free

1404 90 00

– Other

Free

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 No 0209;

(b)

cocoa butter, fat and oil (heading No 1804);

(c)

edible preparations containing by weight more than 15 % of the products of heading No 0405 (generally Chapter 21);

(d)

greaves (heading No 2301) and residues of heading Nos 2304 to 2306;

(e)

fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or

(f)

factice derived from oils (heading No 4002).

2.

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

3.

Heading No 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

4.

Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall within heading No 1522.

Additional notes

1.

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

Fixed vegetable oils, fluid or solid, obtained by pressure, shall be considered as ‘crude’ if they have undergone no other processing than:

decantation within the normal time limits;

centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any adsorption filtering process or any other physical or chemical process).

(b)

Fixed vegetable oils, fluid or solid, obtained by extraction shall continue to be considered as ‘crude’ when they cannot be distinguished, by their colour, odour or taste, nor by recognized special analytical properties, from vegetable oils and fats obtained by pressure.

(c)

The expression ‘crude oils’ shall be taken to extend to de-gummed soya bean oil and to cotton seed oil from which the gossypol has been removed.

2.

A.

For the purposes of heading Nos 1509 and 1510, ‘olive oil’ means oils derived solely from the treatment of olives, excluding re-esterified olive oil and mixtures of olive oil with other oils.

B.

‘Virgin olive oil’ means oil with characteristics as defined in Sections I and II below.

I.

For the purposes of subheading 1509 10 10, ‘virgin lampante oil’, whatever its acidity, means olive oil:

either having the following characteristics:

(a)

a K270 extinction coefficient (44) higher than 0,25 and, after treatment of the sample with activated alumina, not higher than 0,11. Some oils having a free fatty acid content, expressed as oleic acid, of more than 3,3 % may have, after passage through activated alumina, a K270 extinction coefficient higher than 0,11. If so, after neutralization and decolourization in the laboratory, they must have the following characteristics:

a K270 extinction coefficient not higher than 1,10;

an extinction coefficient variation (45) , in the 270 nm region, higher than 0,01 but not higher than 0,16;

(b)

negative Bellier and modified Vizern reactions;

(c)

negative soap test;

or having the characteristics under (a), (b), (c), (d), and (e), but a taste which renders it unsuitable in that state for immediate consumption.

II.

For the purposes of subheading 1509 10 90, ‘virgin olive oil’ means olive oil obtained exclusively by mechanical processes, including pressure (but does not include mixtures with olive oil obtained otherwise), having the following characteristics:

(a)

a free fatty acid content, expressed as oleic acid, not greater than 3,3 %;

(b)

a K270 extinction coefficient (44) not higher than 0,25 and, after treatment of the sample of oil with activated alumina, not higher than 0,11;

(c)

an extinction coefficient variation (45) , in the 270 nm region, not higher than 0,01;

(d)

negative Bellier and modified Vizern reactions;

(e)

a negative soap test;

(f)

such a taste that it is suitable in that state for immediate consumption.

C.

Subheading 1509 90 00 covers olive oil obtained by the treatment of olive oils falling within subheading 1509 10 10 or 1509 10 90, whether or not blended with virgin olive oil, having the following characteristics:

(a)

a free fatty acid content, expressed as oleic acid, not exceeding 3 %;

(b)

a positive soap test, or a K270 extinction coefficient (44) higher than 0,25 but not higher than 1,10 and, after treatment of the sample of oil with activated alumina, higher than 0,11, and

an extinction coefficient variation (45) , in the 270 nm region, higher than 0,01 but not higher than 0,16;

(c)

negative Bellier and modified Vizern reactions.

D.

Subheading 1510 00 10 covers oils, especially, oils from ‘ olive residues’, having the following characteristics:

(a)

a free fatty acid content, expressed as oleic acid, higher than 3 %;

(b)

positive Bellier and/or modified Vizern reactions;

(c)

negative soap test.

3.

Subheadings 1522 00 31 and 1522 00 39 do not cover: (a)

residues resulting from the treatment of fatty substances containing oil having an iodine index, determined by the Wijs method, without catalyst, lower than 70 or higher than 100;

(b)

residues resulting from the treatment of fatty substances containing oil having an iodine index not lower than 70 or higher than 100, of which the peak area representing the retention volume of ß-sitosterol, determined in accordance with the provisions in Annex VIII to the Regulation mentioned in additional note 4 below, is less than 93 % of the total sterol peak areas.

4.

The analytical methods for the determination of the characteristics of the products referred to above are those laid down in the Annexes to Regulation (EEC) No 1058/77.Rate of duty CN code

Description

autonomous (%) or levy (AGR)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

1501 00

Lard; other pig fat and poultry fat, rendered, whether or not pressed or solvent-extracted

– Lard and other pig fat

1501 00 11

– – For industrial uses other than the manufacture of foodstuffs for human consumption (7)

4 (AGR)

3

1501 00 19

– – Other

20 (AGR)

1501 00 90

– Poultry fat

18 (AGR)

18

1502 00

Fats of bovine animals, sheep or goats, raw or rendered, whether or not pressed or solvent-extracted

1502 00 10

– For industrial uses other than the manufacture of foodstuffs for human consumption (7)

2

Free

– Other

1502 00 91

– – Of bovine animals

10

5

1502 00 99

– – Of sheep or goats

10

5

1503 00

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

– Lard stearin and oleostearin

1503 00 11

– – For industrial uses (7)

Free

Free

1503 00 19

– – Other

8

8

1503 00 30

– Tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption (7)

12

4

1503 00 90

– Other

12

10

1504

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

1504 10

– Fish-liver oils and their fractions

1504 10 10

– – Of a vitamin A content not exceeding 2 500 IU/g

6 (40)

6

1504 10 90

– – Other

Free (40)

(25)

1504 20

– Fats and oils and their fractions, of fish, other than liver oils

1504 20 10

– – Solid fractions

17 (40)

1504 20 90

– – Other

free (40)

free

1504 30

– Fats and oils and their fractions, of marine mammals

– – Solid fractions

1504 30 11

– – – Whale oil and sperm oil

17 (40)

1504 30 19

– – – Other

17 (40)

1504 30 90

– – Other

2 (40)

Free

1505

Wool grease and fatty substances derived therefrom (including lano lin)

1505 10 00

– Wool grease, crude

6

5

1505 90 00

– Other

10

4

1506 00 00

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified

4

2

1507

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

1507 10

– Crude oil, whether or not degummed

1507 10 10

– – For technical or industrial uses other than the manufacture of food stuffs for human consumption (7)

5 (40)

1507 10 90

– – Other

10 (40)

10

1507 90

– Other

1507 90 10

– – For technical or industrial uses other than the manufacture of food stuffs for human consumption (7)

8 (40)

1507 90 90

– – Other

15 (40)

15

1508

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

1508 10

– Crude oil

1508 10 10

– – For technical or industrial uses other than the manufacture of food stuffs for human consumption (7)

5 (40)

5

1508 10 90

– – Other

10 (40)

10

1508 90

– Other

1508 90 10

– – For technical or industrial uses other than the manufacture of food stuffs for human consumption (7)

8 (40)

1508 90 90

– – Other

15 (40)

15

1509

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

1509 10

– Virgin

1509 10 10

– – Lampante virgin olive oil

20 (AGR)

1509 10 90

– – Other

20 (AGR)

1509 90 00

– Other

20 (AGR)

1510 00

Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading No 1509

1510 00 10

– Crude oils

20 (AGR)

1510 00 90

– Other

20 (AGR)

1511

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

1511 10

– Crude oil

1511 10 10

– – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (7)

5 (40)

4

1511 10 90

– – Other

9 (40)

6

1511 90

– Other

– – Solid fractions

1511 90 11

– – – In immediate packings of a net capacity of 1 kg or less

20 (40)

1511 90 19

– – – Other

17 (40)

– – Other

1511 90 91

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (7)

8 (40)

1511 90 99

– – – Other

14 (40)

14

1512

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

– Sunflower-seed or safflower oil and fractions thereof

1512 11

– – Crude oil

1512 11 10

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (7)

5 (40)

(25)

– – – Other

1512 11 91

– – – – Sunflower-seed oil

10 (40)

10

1512 11 99

– – – – Safflower oil

10 (40)

1512 19

– – Other

1512 19 10

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (7)

8 (40)

(25)

– – – Other

1512 19 91

– – – – Sunflower-seed oil

15 (40)

15

1512 19 99

– – – – Safflower oil

15 (40)

(25)

– Cotton-seed oil and its fractions

1512 21

– – Crude oil, whether or not gossypol has been removed

1512 21 10

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (7)

5 (40)

1512 21 90

– – – Other

10 (40)

10

1512 29

– – Other

1512 29 10

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (7)

8 (40)

1512 29 90

– – – Other

15 (40)

15

1513

Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified

– Coconut (copra) oil and its fractions

1513 11

– – Crude oil

1513 11 10

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (7)

5 (40)

5

– – – Other

1513 11 91

– – – – In immediate packings of a net capacity of 1 kg or less

20 (40)

1513 11 99

– – – – Other

10 (40)

10

1513 19

– – Other

– – – Solid fractions

1513 19 11

– – – – In immediate packings of a net capacity of 1 kg or less

20 (40)

1513 19 19

– – – – Other

17 (40)

– – – Other

1513 19 30

– – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (7)

8 (40)

– – – – Other

1513 19 91

– – – – – In immediate packings of a net capacity of 1 kg or less

20 (40)

1513 19 99

– – – – – Other

15 (40)

– Palm kernel or babassu oil and fractions thereof

1513 21

– – Crude oil

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (7)

1513 21 11

– – – – Palm kernel oil

5 (40)

1513 21 19

– – – – Babassu oil

5 (40)

5

– – – Other

1513 21 30

– – – – In immediate packings of a net capacity of 1 kg or less

20 (40)

– – – – Other

1513 21 91

– – – – – Palm kernel oil

10 (40)

1513 21 99

– – – – – Babassu oil

10 (40)

1513 29

– – Other

– – – Solid fractions

1513 29 11

– – – – In immediate packings of a net capacity of 1 kg or less

20 (40)

1513 29 19

– – – – Other

17 (40)

– – – Other

1513 29 30

– – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (7)

8 (40)

(25)

– – – – Other

1513 29 50

– – – – – In immediate packings of a net capacity of 1 kg or less

20 (40)

– – – – – Other

1513 29 91

– – – – – – Palm kernel oil

15 (40)

1513 29 99

– – – – – – Babassu oil

15 (40)

(25)

1514

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified

1514 10

– Crude oil

1514 10 10

– – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (7)

5 (40)

(25)

1514 10 90

– – Other

10 (40)

10

1514 90

– Other

1514 90 10

– – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (7)

8 (40)

(25)

1514 90 90

– – Other

15 (40)

(25)

1515

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

– Linseed oil and its fractions

1515 11 00

– – Crude oil

5 (40)

5

1515 19

– – Other

1515 19 10

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (7)

8 (40)

8

1515 19 90

– – – Other

15 (40)

(25)

– Maize (corn) oil and its fractions

1515 21

– – Crude oil

1515 21 10

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (7)

5 (40)

1515 21 90

– – – Other

10 (40)

1515 29

– – Other

1515 29 10

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (7)

8 (40)

1515 29 90

– – – Other

15 (40)

(25)

1515 30

– Castor oil and its fractions

1515 30 10

– – For the production of aminoundecanoic acid for use in the manufacture of synthetic textile fibres or of artificial plastic materials (7)

Free (40)

Free

1515 30 90

– – Other

8 (40)

8

1515 40 00

– Tung oil and its fractions

3 (40)

3

1515 50

– Sesame oil and its fractions

– – Crude oil

1515 50 11

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (7)

5 (40)

1515 50 19

– – – Other

10 (40)

– – Other

1515 50 91

– – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (7)

8 (40)

1515 50 99

– – – Other

15 (40)

(25)

1515 60

– Jojoba oil and its fractions

1515 60 10

– – Raw oil

Free

Free

1515 60 90

– – Other

8

4

1515 90

– Other

1515 90 10

– – Oiticica oils; myrtle wax and Japan wax; their fractions

3 (40)

(25)

– – Tobacco - seed oil and its fractions

– – – Crude oil

1515 90 21

– – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (7)

5 (40)

Free

1515 90 29

– – – – Other

10 (40)

– – – Other

1515 90 31

– – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (7)

8 (40)

Free

1515 90 39

– – – – Other

15 (40)

(25)

– – Other oils and their fractions

– – – Crude oils

1515 90 40

– – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (7)

5 (40)

(25)

– – – – Other

1515 90 51

– – – – – Solid, in immediate packings of a net capacity of 1 kg or less.

20 (40)

1515 90 59

– – – – – Solid, other; fluid

10 (40)

– – – Other

1515 90 60

– – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (7)

8 (40)

(25)

– – – – Other

1515 90 91

– – – – – Solid, in immediate packings of a net capacity of 1 kg or less.

20 (40)

1515 90 99

– – – – – Solid, other; fluid

15 (40)

(25)

1516

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

1516 10

– Animal fats and oils and their fractions

1516 10 10

– – In immediate packings of a net capacity of 1 kg or less

20 (40)

1516 10 90

– – Other

17 (40)

(25)

1516 20

– Vegetable fats and oils and their fractions

1516 20 10

– – Hydrogenated castor oil. so called ‘opal-wax’

12

5,3

– – Other

1516 20 91

– – – In immediate packings of a net capacity of 1 kg or less

20 (40)

1516 20 99

– – – Other

17 (40)

(25)

1517

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading No 1516

1517 10

– Margarine, excluding liquid margarine

1517 10 10

– – Containing more than 10 % but not more than 15 % by weight of milkfats

20,8 + MOB

13 + MOB

1517 10 90

– – Other

25 (40)

25

1517 90

– Other

1517 90 10

– – Containing more than 10 % but not more than 15 % by weight of milkfats

20,8 + MOB

13 + MOB

– – Other

1517 90 91

– – – Fixed vegetable oils, fluid, mixed

15 (40)

15

1517 90 93

– – – Edible mixtures or preparations of a kind used as mould release preparations

10

4,6

1517 90 99

– – – Other

25 (40)

25

1518 00

Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading No 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included

1518 00 10

– Linoxyn

20

12

– Fixed vegetable oils, fluid, mixed, for technical or industrial uses other than the manufacture of foodstuffs for human consumption (7)

1518 00 31

– – Crude

5 (40)

5

1518 00 39

– – Other

8 (40)

8

1518 00 90

– Other

15

12

1519

Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols

– Industrial monocarboxylic fatty acids

1519 11 00

– – Stearic acid

12

8

1519 12 00

– – Oleic acid

10

7

1519 13 00

– – Tall oil fatty acids

8

4,5

1519 19 00

– – Other

8

4,5

1519 20 00

– Acid oils from refining

8

4,5

1519 30 00

– Industrial fatty alcohols

13

6

1520

Glycerol (glycerine), whether or not pure; glycerol waters and glycerol lyes

1520 10 00

– Glycerol (glycerine), crude; glycerol waters and glycerol lyes

3

1,5

1520 90 00

– Other, including synthetic glycerol

10

6

1521

Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured

1521 10

– Vegetable waxes

1521 10 10

– – Raw

Free

Free

1521 10 90

– – Other

8

4

1521 90

– Other

1521 90 10

– – Spermaceti, whether or not refined or coloured

7

3,5

– – Beeswax and other insect waxes, whether or not refined or coloured

1521 90 91

– – – Raw

Free

Free

1521 90 99

– – – Other

10

5

1522 00

Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes

1522 00 10

– Degras

9

6

– Residues resulting from the treatment of fatty substances or animal or vegetable waxes

– – Containing oil having the characteristics of olive oil

1522 00 31

– – – Soapstocks

7 (AGR)

1522 00 39

– – – Other

2 (AGR)

– – Other

1522 00 91

– – – Oil foots and dregs; soapstocks

7 (40)

5

1522 00 99

– – – Other

2 (40)

2

SECTION IV

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

Note

1.

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

CHAPTER 16

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

Notes

1.

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

2.

Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified within the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading No 1902 or to the preparations of heading No 2103 or 2104.

Subheading notes

1.

For the purposes of subheading 1602 10, the expression ‘homogenized preparations’ means preparations of meat, meat offal or blood, finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading No 1602.

2.

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

Additional notes

1.

For the purposes of subheadings 1602 31 11, 1602 39 11, 1602 50 10, 1602 90 61 and 1602 90 71 the term ‘uncooked’ shall apply to products which have not been subjected to any heat treatment or which have been subjected to a heat treatment insufficient to ensure the coagulation of meat proteins in the whole of the product and which therefore, in the case of subheadings 1602 50 10, 1602 90 61 and 1602 90 71 show traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part. 2.

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

Description

autonomous (%) or levy (AGR)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

1601 00

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

1601 00 10

– Of liver

24 (AGR)

24

– Other (46)

1601 00 91

– – Sausages, dry or for spreading, uncooked

21 (AGR)

1601 00 99

– – Other

21 (AGR)

1602

Other prepared or preserved meat, meat offal or blood

1602 10 00

– Homogenized preparations

26 (AGR)

26

1602 20

– Of liver of any animal

1602 20 10

– – Goose or duck liver

20

16

1602 20 90

– – Other

25 (AGR)

25

– Of poultry of heading No 0105

1602 31

– – Of turkeys

– – – Containing 57 % or more by weight of meat or offal (47)

1602 31 11

– – – – Containing exclusively uncooked turkey meat

21 (AGR)

17

1602 31 19

– – – – Other

21 (AGR)

17

1602 31 30

– – – Containing 25 % or more but less than 57 % by weight of meat or offal (47)

21 (AGR)

17

1602 31 90

– – – Other

21 (AGR)

17

1602 39

– – Other

– – – Containing 57 % or more by weight of poultry meat or offal (47)

1602 39 11

– – – – Uncooked

21 (AGR)

1602 39 19

– – – – Other

21 (AGR)

17

1602 39 30

– – – Containing 25 % or more but less than 57 % by weight of poultry meat or offal (47)

21 (AGR)

17

1602 39 90

– – – Other

21 (AGR)

17

– Of swine

1602 41

– – Hams and cuts thereof

1602 41 10

– – – Of domestic swine

26 (AGR)

1602 41 90

– – – Other

21

17

1602 42

– – Shoulders and cuts thereof

1602 42 10

– – – Of domestic swine

26 (AGR)

1602 42 90

– – – Other

21

17

1602 49

– – Other, including mixtures

– – – Of domestic swine

– – – – Containing by weight 80 % or more of meat or meat offal, of any kind, including fats of any kind or origin

1602 49 11

– – – – – Loins (excluding collars) and parts thereof, including mixtures of loins or hams

26 (AGR)

1602 49 13

– – – – – Collars and parts thereof, including mixtures of collars and shoulders

26 (AGR)

1602 49 15

– – – – – Other mixtures containing hams (legs), shoulders, loins or collars, and parts thereof

26 (AGR)

1602 49 19

– – – – – Other

26 (AGR)

1602 49 30

– – – – Containing by weight 40 % or more but less than 80 % of meat or meat offal, of any kind, including fats of any kind or origin

26 (AGR)

1602 49 50

– – – – Containing by weight less than 40 % of meat or meat offal, of any kind, including fats of any kind or origin

26 (AGR)

1602 49 90

– – – Other

21

17

1602 50

– Of bovine animals

1602 50 10

– – Uncooked; mixtures of cooked meat or offal and uncooked meat or offal

20 + AGR (9)

1602 50 90

– – Other

26

26

1602 90

– Other, including preparations of blood of any animal

1602 90 10

– – Preparations of blood of any animal

26 (AGR)

26

– – Other

1602 90 31

– – – Of game or rabbit

21

17

– – – Other

1602 90 51

– – – – Containing meat or meat offal of domestic swine

26 (AGR)

– – – – Other

– – – – – Containing bovine meat or offal

1602 90 61

– – – – – – Uncooked; mixtures of cooked meat or offal and uncooked meat or offal

20 + AGR (9)

1602 90 69

– – – – – – Other

26

26

– – – – – Other

– – – – – – Of sheep or goats

1602 90 71

– – – – – – – Uncooked; mixtures of cooked meat or offal and uncooked meat or offal

20

(25)

1602 90 79

– – – – – – – Other

20

(25)

1602 90 99

– – – – – – Other

26

26

1603 00

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

1603 00 10

– In immediate packings of a net capacity of 1 kg or less

24

20

1603 00 30

– In immediate packings of a net capacity of more than 1 kg but less than 20 kg

9

4

1603 00 90

– Other

Free

Free

1604

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

– Fish, whole or in pieces, but not minced

1604 11 00

– – Salmon

20

5,5

1604 12

– – Herrings

1604 12 10

– – – Fillets, raw, coated with batter or breadcrumbs, deep frozen

18

15

1604 12 90

– – – Other

23

20

1604 13

– – Sardines, sardinella and brisling or sprats

1604 13 10

– – – Sardines

25

25

1604 13 90

– – – Other

25

20

1604 14

– – Tunas, skipjack and Atlantic bonito (Sarda spp.)

1604 14 10

– – – Tunas and skipjack

25

24

1604 14 90

– – – Atlantic bonito (Sarda spp.)

25

25

1604 15

– – Mackerel

1604 15 10

– – – Of the species Scomber scombrus and Scomber japonicus

25

25

1604 15 90

– – – Of the species Scomber australasicus

25

20

1604 16 00

– – Anchovies

25

1604 19

– – Other

1604 19 10

– – – Salmonidae, other than salmon

20

7

1604 19 30

– – – Fish of the genus Euthynnus, other than skipjack (Euthynnus (Katsuwonus) pelamis)

25

24

1604 19 50

– – – Fish of the species Orcynopsis unicolor

25

25

– – – Other

1604 19 91

– – – – Fillets, raw, coated with batter or breadcrumbs, deep frozen

18

15

1604 19 99

– – – – Other

25

20

1604 20

– Other prepared or preserved fish

1604 20 10

– – Of salmon

20

5,5

1604 20 30

– – Of Salmonidae, other than salmon

20

7

1604 20 40

– – Of anchovies

25

1604 20 50

– – Of sardines, bonito, mackerel of the species Scomber scombrus and Scomber japonicus, fish of the species Orcynopsis unicolor

25

25

1604 20 70

– – Of tunas, skipjack or other fish of the genus Euthynnus

25

24

1604 20 90

– – Of other fish

25

20

1604 30

– Caviar and caviar substitutes

1604 30 10

– – Caviar (sturgeon roe)

30

30

1604 30 90

– – Caviar substitutes

30

30

1605

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved

1605 10 00

– Crab

20

16

1605 20 00

– Shrimps and prawns

20

20

1605 30 00

– Lobster

20

20

1605 40 00

– Other crustaceans

20

20

1605 90

– Other

1605 90 10

– – Molluscs

20

20

1605 90 90

– – Other aquatic invertebrates

26

26

CHAPTER 17

SUGARS AND SUGAR CONFECTIONERY

Note

1.

This chapter does not cover:

(a)

sugar confectionery containing cocoa (heading No 1806);

(b)

chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading No 2940; or

(c)

medicaments or other products of Chapter 30.

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 polarimetric reading of less than 99,5o.

Additional notes

1.

For the purposes of subheading 1701 99 10, ‘white sugar’ means sugar, not flavoured or coloured containing, in the dry state, 99,5 % or more by weight of sucrose, determined by the polarimetric method. 2.

For the purposes of subheadings 1702 30 10, 1702 40 10, 1702 60 10 and 1702 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose. 3.

When imported in the form of an assortment, goods falling within subheading 1704 90 are subject to a variable component (MOB) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.Rate of duty CN code

Description

autonomous (%) or levy (AGR)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

1701

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

– Raw sugar not containing added flavouring or colouring matter

1701 11

– – Cane sugar

1701 11 10

– – – For refining (7)

80 (AGR)

1701 11 90

– – – Other

80 (AGR)

1701 12

– – Beet sugar

1701 12 10

– – – For refining (7)

80 (AGR)

1701 12 90

– – – Other

80 (AGR)

– Other

1701 91 00

– – Containing added flavouring or colouring matter

80 (AGR)

1701 99

– – Other

1701 99 10

– – – White sugar

80 (AGR)

1701 99 90

– – – Other

80 (AGR)

1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel

1702 10

– Lactose and lactose syrup

1702 10 10

– – Containing, in the dry state, 99 % or more by weight of the pure product (48)

24 (AGR)

1702 10 90

– – Other

24 (AGR)

1702 20

– Maple sugar and maple syrup

1702 20 10

– – Maple sugar in solid form, containing added flavouring or colouring matter

67 (AGR)

1702 20 90

– – Other

42 (AGR)

10

1702 30

– Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose

1702 30 10

– – Isoglucose

80 (AGR)

– – Other

– – – Containing in the dry state, 99 % or more by weight of glucose (49)

1702 30 51

– – – – In the form of white crystalline powder, whether or not agglomerated

25 (AGR)

1702 30 59

– – – – Other

25 (AGR)

– – – Other

1702 30 91

– – – – In the form of white crystalline powder, whether or not agglomerated

50 (AGR)

1702 30 99

– – – – Other

50 (AGR)

1702 40

– Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose

1702 40 10

– – Isoglucose

80 (AGR)

1702 40 90

– – Other

50 (AGR)

1702 50 00

– Chemically pure fructose

20

1702 60

– Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose

1702 60 10

– – Isoglucose

80 (AGR)

1702 60 90

– – Other

80 (AGR)

1702 90

– Other, including invert sugar

1702 90 10

– – Chemically pure maltose

20

1702 90 30

– – Isoglucose

80 (AGR)

1702 90 50

– – Maltodextrine and maltodextrine syrup

50 (AGR)

1702 90 60

– – Artificial honey, whether or not mixed with natural honey

50 (AGR)

– – Caramel

1702 90 71

– – – Containing 50 % or more by weight of sucrose in the dry matter

47 (AGR)

– – – Other

1702 90 75

– – – – In the form of powder, whether or not agglomerated

47 (AGR)

1702 90 79

– – – – Other

47 (AGR)

1702 90 90

– – Other

80 (AGR)

1703

Molasses resulting from the extraction or refining of sugar

1703 10 00

– Cane molasses

65 (AGR) (50)

1703 90 00

– Other

65 (AGR) (50)

1704

Sugar confectionery (including white chocolate), not containing cocoa

1704 10

– Chewing gum, whether or not sugar-coated

– – Containing less than 60 % by weight of sucrose (including invert sugar expressed as sucrose)

1704 10 11

– – – Gum in strips

16,5 + MOB

8 + MOB MAX 23

1704 10 19

– – – Other

16,5 + MOB

8 + MOB MAX 23

– – Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose)

1704 10 91

– – – Gum in strips

16,5 + MOB

8 + MOB MAX 23

1704 10 99

– – – Other

16,5 + MOB

8 + MOB MAX 23

1704 90

– Other

1704 90 10

– – Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances

21

1704 90 30

– – White chocolate

20,7 + MOB

13 + MOB MAX 27 + AD S/Z

– – Other

1704 90 51

– – – Pastes, including marzipan, in immediate packings of a net content of 1 kg or more

20,7 + MOB

13 + MOB MAX 27 + AD S/Z

1704 90 55

– – – Throat pastilles and cough drops

20,7 + MOB

13 + MOB MAX 27 + AD S/Z

1704 90 61

– – – Sugar-coated (panned) goods

20,7 + MOB

13 + MOB MAX 27 + AD S/Z

– – – Other

1704 90 65

– – – – Gum confectionery and jelly confectionery including fruit pastes in the form of sugar confectionery

20,7 + MOB

13 + MOB MAX 27 + AD S/Z

1704 90 71

– – – – Boiled sweets whether or not filled

20,7 + MOB

13 + MOB MAX 27 + AD S/Z

1704 90 75

– – – – Toffees, caramels and similar sweets

20,7 + MOB

13 + MOB MAX 27 + AD S/Z

– – – – Other

1704 90 81

– – – – – Compressed tablets

20,7 + MOB

13 + MOB MAX 27 + AD S/Z

1704 90 99

– – – – – Other

20,7 + MOB

13 + MOB MAX 27 + AD S/Z

CHAPTER 18

COCOA AND COCOA PREPARATIONS

Notes

1.

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

2.

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

Additional notes

1.

When imported in the form of an assortment, goods falling within subheadings 1806 20, 1806 31, 1806 32 and 1806 90 are subject to a variable component (MOB) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole. 2.

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

Description

autonomous (%) or levy (AGR)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

1801 00 00

Cocoa beans, whole or broken, raw or roasted

6,7

3

1802 00 00

Cocoa shells, husks, skins and other cocoa waste

9

3

1803

Cocoa paste, whether or not defatted

1803 10 00

– Not defatted

25

15

1803 20 00

– Wholly or partly defatted

25

15

1804 00 00

Cocoa butter, fat and oil

22

12

1805 00 00

Cocoa powder, not containing added sugar or other sweetening matter

27

16

1806

Chocolate and other food preparations containing cocoa

1806 10

– Cocoa powder, containing added sugar or other sweetening matter

1806 10 10

– – Containing no sucrose or containing less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

29,6 + MOB (51)

10 + MOB (51)

1806 10 30

– – Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

29,6 + MOB

10 + MOB

1806 10 90

– – Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

29,6 + MOB

10 + MOB

1806 20

– Other preparations in block slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg

1806 20 10

– – Containing 31 % or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milk fat

22,3 + MOB

12 + MOB MAX 27 + AD S/Z

1806 20 30

– – Containing a combined weight of 25 % or more, but less than 31 % of cocoa butter and milk fat

22,3 + MOB

12 + MOB MAX 27 + AD S/Z

– – Other

1806 20 50

– – – Containing 18 % or more by weight of cocoa butter

22,3 + MOB

12 + MOB MAX 27 + AD S/Z

1806 20 70

– – – Chocolate milk crumb

22,3 + MOB (52)

1806 20 90

– – – Other

22,3 + MOB

12 + MOB MAX 27 + AD S/Z

– Other, in blocks, slabs or bars

1806 31 00

– – Filled

22,3 + MOB

12 + MOB MAX 27 + AD S/Z

1806 32

– – Not filled

1806 32 10

– – – With added cereal, fruit or nuts

22,3 + MOB

12 + MOB MAX 27 + AD S/Z

1806 32 90

– – – Other

22,3 + MOB

12 + MOB MAX 27 + AD S/Z

1806 90

– Other

– – Chocolate and chocolate products

– – – Chocolates, whether or not filled

1806 90 11

– – – – Containing alcohol

22,3 + MOB

12 + MOB MAX 27 + AD S/Z

1806 90 19

– – – – Other

22,3 + MOB

12 + MOB MAX 27 + AD S/Z

– – – Other

1806 90 31

– – – – Filled

22,3 + MOB

12 + MOB MAX 27 + AD S/Z

1806 90 39

– – – – Not filled

22,3 + MOB

12 + MOB MAX 27 + AD S/Z

1806 90 50

– – Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa

22,3 + MOB

12 + MOB MAX 27 + AD S/Z

1806 90 60

– – Spreads containing cocoa

22,3 + MOB

12 + MOB MAX 27 + AD S/Z

1806 90 70

– – Preparations containing cocoa for making beverages

22,3 + MOB

12 + MOB MAX 27 + AD S/Z

1806 90 90

– – Other

22,3 + MOB

12 + MOB MAX 27 + AD S/Z

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 No 1902, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(b)

biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading No 2309); or

(c)

medicaments or other products of Chapter 30.

2.

In this chapter the expressions ‘flour’ and ‘meal’ mean cereal flour and meal of Chapter 11 and other flour, meal and powder of vegetable origin of any chapter.

3.

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

4.

For the purposes of heading No 1904 the expression ‘otherwise prepared’ means prepared or processed to an extent beyond that provided for in the headings of or notes to Chapter 10 or 11.

Additional notes

1.

Goods of subheadings 1905 30, 1905 40 00 and 1905 90, presented in the form of an assortment, are subject to a variable component (MOB) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole. 2.

The expression ‘sweet biscuits’ in subheading 1905 30 applies only to products having a water content of not more than 12 % by weight and a fat content of not more than 35 % by weight (fillings and coatings are not to be taken into consideration in determining these contents). 3.

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

Description

autonomous (%) or levy (AGR)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

1901

Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50 %, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 %, not elsewhere specified or included

1901 10 00

– Preparations for infant use. put up for retail sale

19,6 + MOB

11 + MOB

1901 20 00

– Mixes and doughs for the preparation of bakers' wares of heading No 1905

19,6 + MOB

11 + MOB

1901 90

– Other

– – Malt extract

1901 90 11

– – – With a dry extract content of 90 % or more by weight

16,3 + MOB

8 + MOB

1901 90 19

– – – Other

16,3 + MOB

8 + MOB

1901 90 90

– – Other

19,6 + MOB

11 + MOB

1902

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared

– Uncooked pasta, not stuffed or otherwise prepared

1902 11 00

– – Containing eggs

17,3 + MOB

12 + MOB

1902 19

– – Other

1902 19 10

– – – Containing no common wheat flour or meal

17,3 + MOB

12 + MOB

1902 19 90

– – – Other

17,3 + MOB

12 + MOB

1902 20

– Stuffed pasta, whether or not cooked or otherwise prepared

1902 20 10

– – Containing more than 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates

17

17

1902 20 30

– – Containing more than 20 % by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin.

26 (AGR)

– – Other

1902 20 91

– – – Cooked

20,8 + MOB

13 + MOB

1902 20 99

– – – Other

20,8 + MOB

13 + MOB

1902 30

– Other pasta

1902 30 10

– – Dried

20,8 + MOB

10 + MOB

1902 30 90

– – Other

20,8 + MOB

10 + MOB

1902 40

– Couscous

1902 40 10

– – Unprepared

17,3 + MOB

12 + MOB

1902 40 90

– – Other

20,8 + MOB

10 + MOB

1903 00 00

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms

15,4 + MOB

10 + MOB

1904

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared

1904 10

– Prepared foods obtained by the swelling or roasting of cereals or cereal products

1904 10 10

– – Obtained from maize

14,3 + MOB

6 + MOB

1904 10 30

– – Obtained from rice

14,3 + MOB

8 + MOB

1904 10 90

– – Other

14,3 + MOB

8 + MOB

1904 90

– Other

1904 90 10

– – Rice

20,8 + MOB

13 + MOB

1904 90 90

– – Other

20,8 + MOB

13 + MOB

1905

Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

1905 10 00

– Crispbread

24 + MOB

9 + MOB MAX 24 + AD F/M

1905 20

– Gingerbread and the like

1905 20 10

– – Containing by weight of sucrose less than 30 % (including invert sugar expressed as sucrose)

29,2 + MOB

13 + MOB

1905 20 30

– – Containing by weight of sucrose 30 % or more but less than 50 % (including invert sugar expessed as sucrose

29,2 + MOB

13 + MOB

1905 20 90

– – Containing by weight of sucrose 50 % or more (including invert sugar expressed as sucrose)

29,2 + MOB

13 + MOB

1905 30

– Sweet biscuits; waffles and wafers

– – Completely or partially coated or covered with chocolate or other preparations containing cocoa

1905 30 11

– – – In immediate packings of a net content not exceeding 85 g

28,5 + MOB

13 + MOB MAX 35 + AD S/Z

1905 30 19

– – – Other

28,5 + MOB

13 + MOB MAX 35 + AD S/Z

– – Other

– – – Sweet biscuits

1905 30 30

– – – – Containing 8 % or more by weight of milkfats

28,5 + MOB

13 + MOB MAX 35 + AD S/Z

– – – – Other

1905 30 51

– – – – – Sandwich biscuits

28,5 + MOB

13 + MOB MAX 35 + AD S/Z

1905 30 59

– – – – – Other

28,5 + MOB

13 + MOB MAX 35 + AD S/Z

– – – Waffles and wafers

1905 30 91

– – – – Salted, whether or not filled

28,5 + MOB

13 + MOB MAX 30 + AD F/M

1905 30 99

– – – – Other

28,5 + MOB

13 + MOB MAX 35 + AD S/Z

1905 40 00

– Rusks, toasted bread and similar toasted products

28,5 + MOB

14 + MOB

1905 90

– Other

1905 90 10

– – Matzos

20 + MOB

6 + MOB MAX 20 + AD F/M

1905 90 20

– – Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

19,5 + MOB

7 + MOB

– – Other

1905 90 30

– – – Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugar and not more than 5 % of fat

28,5 + MOB

14 + MOB

1905 90 40

– – – Waffles and wafers with a water content exceeding 10 % by weight

28,5 + MOB

13 + MOB MAX 30 + AD F/M

1905 90 50

– – – Biscuits; extruded or expanded products, savoury or salted

28,5 + MOB

13 + MOB MAX 30 + AD F/M

– – – Other

1905 90 60

– – – – With added sweetening matter

28,5 + MOB

13 + MOB MAX 35 + AD S/Z

1905 90 90

– – – – Other

28,5 + MOB

13 + MOB MAX 30 + AD F/M

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)

homogenized composite food preparations of heading No 2104.

2.

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

3.

Heading Nos 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading No 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8), which have been prepared or preserved by processes other than those referred to in note 1 (a).

4.

Tomato juice the dry weight content of which is 7 % or more is to be classified within heading No 2002.

5.

For the purposes of heading No 2009, the expression ‘juices, unfermented and not containing added spirit’ means juices of an alcoholic strength by volume (see note 2 to Chapter 22) not exceeding 0,5 % vol.

Subheading notes

1.

For the purposes of subheading 2005 10, the expression ‘homogenized vegetables’ means preparations of vegetables, finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005 10 takes precedence over all other subheadings of heading No 2005.

2.

For the purposes of subheading 2007 10, the expression ‘homogenized preparations’ means preparations of fruit, finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007 10 takes precedence over all other subheadings of heading No 2007.

Additional notes

1.

For the purposes of subheading 2003 10 10, the following species of mushrooms are regarded as ‘cultivated mushrooms’: Agaricus spp., Volvaria esculenta, Lentinus edodes, Flammulina velutipes, Pholiota aegerita, Pholiota nameko, Pleurotus ostreatus, Pleurotus florida, Pleurotus pulmonarius, Pleurotus cornucopiae, Pleurotus abalonae, Pleurotus colombinus, Pleurotus eringii, Stropharia rugoso-annulata, Tremalla fuciformis, Auricularia auricula-judae, Auricularia polytricha, Auricularia porphyria, Coprinus comatus, Rhodopaxillus nudus, Lepiota pudica, Lepiota personata, Agrocyte aegerita and Agrocyte cylindracea.

2.

The content of various sugars expressed as sucrose (sugar content) of the products classified within this chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 543/86 at a temperature of 20 oC and multiplied by the factor: —

0,93 in respect of products of subheadings 2008 20 to 2008 80, 2008 92 and 2008 99, or

0,95 in respect of products of the other headings.

3.

The products classified under subheadings 2008 20 to 2008 80, 2008 92 and 2008 99 shall be considered as containing added sugar when the ‘sugar content’ thereof exceeds by weight the percentages given hereunder, according to the kind of fruit or edible part of plant concerned: —

pineapples and grapes: 13 %,

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

4.

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

‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product;

‘% mas’: the symbol for alcoholic strength by mass.

5.

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

lemon or tomato juice: 3,

apple juice: 11,

grape juice: 15,

other fruit or vegetable juices, including mixtures of juices: 13.

6.

For the purposes of subheadings 2009 60 51 and 2009 60 71‘concentrated grape juice (including grape must)’ means grape juice (including grape must) for which the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) 543/86) at a temperature of 20 oC is not less than 50,9 %.Rate of duty CN code

Description

autonomous (%) or levy (AGR)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

2001

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

2001 10 00

– Cucumbers and gherkins

22

22

2001 20 00

– Onions

22

20

2001 90

– Other

2001 90 10

– – Mango chutney

22

Free

2001 90 20

– – Fruit of the genus Capsicum other than sweet peppers or pimentos

20

10

2001 90 30

– – Sweet corn (Zea mays var. saccharata)

20,8 + MOB

8 + MOB

2001 90 40

– – Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch

20,8 + MOB

13 + MOB

2001 90 50

– – Mushrooms

22

20

2001 90 90

– – Other

22

20

2002

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

2002 10 00

– Tomatoes, whole or in pieces

18

18

2002 90

– Other

2002 90 10

– – With a dry matter content of less than 12 % by weight

18

18

2002 90 30

– – With a dry matter content of not less than 12 % but not more than 30 % by weight

18

18

2002 90 90

– – With a dry matter content of more than 30 % by weight

18

18

2003

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

2003 10

– Mushrooms

2003 10 10

– – Cultivated

23 (53)

2003 10 90

– – Other

23

2003 20 00

– Truffles

20

18

2004

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

2004 10

– Potatoes

2004 10 10

– – Cooked, not otherwise prepared

19

18

– – Other

2004 10 91

– – – In the form of flour, meal or flakes

19,6 + MOB

11 + MOB

2004 10 99

– – – Other

24

22

2004 90

– Other vegetables and mixtures of vegetables

2004 90 10

– – Sweet corn (Zea mays var. saccharata)

20,8 + MOB

8 + MOB

2004 90 30

– – Sauerkraut, capers and olives

20

2004 90 50

– – Peas (Pisum sativum) and immature beans of the genus Phaseolus, in pod

24

24

– – Other, including mixtures

2004 90 91

– – – Onions, cooked, not otherwise prepared

19

18

2004 90 95

– – – Artichokes

24

22

2004 90 99

– – – Other

24

22

2005

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

2005 10 00

– Homogenized vegetables

24

22

2005 20

– Potatoes

2005 20 10

– – In the form of flour, meal or flakes

19,6 + MOB

11 + MOB

2005 20 90

– – Other

24

22

2005 30 00

– Sauerkraut

20

2005 40 00

– Peas (Pisum sativum)

24

24

– Beans (Vigna spp., Phaseolus spp.)

2005 51 00

– – Beans, shelled

24

22

2005 59 00

– – Other

24

24

2005 60 00

– Asparagus

22

22

2005 70 00

– Olives

20

2005 80 00

– Sweet corn (Zea mays var. saccharata)

20,8 + MOB

8 + MOB

2005 90

– Other vegetables and mixtures of vegetables

2005 90 10

– – Fruit of the genus Capsicum other than sweet peppers or pimentos

20

10

2005 90 30

– – Capers

20

2005 90 50

– – Artichokes

24

22

2005 90 90

– – Other

24

22

2006 00

Fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallized)

2006 00 10

– Ginger

25

Free

– Other

– – With a sugar content exceeding 13 % by weight

2006 00 31

– – – Cherries

25 + AGR

25 + AD S/Z

2006 00 39

– – – Other

25 + AGR

25 + AD S/Z

2006 00 90

– – Other

25

25

2007

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

2007 10

– Homogenized preparations

2007 10 10

– – With a sugar content exceeding 13 % by weight

30 + AGR

30 + AD S/Z

2007 10 90

– – Other

30

30

– Other

2007 91

– – Citrus fruit

2007 91 10

– – – With a sugar content exceeding 30 % by weight

30 + AGR

25 + AD S/Z

2007 91 30

– – – With a sugar content exceeding 13 % but not exceeding 30 % by weight

30 + AGR

25 + AD S/Z

2007 91 90

– – – Other

30

27

2007 99

– – Other

– – – With a sugar content exceeding 30 % by weight

2007 99 10

– – – – Plum puree and plum paste, in immediate packings of a net content exceeding 100 kg, for industrial processing (7)

30

28 + AD S/Z

2007 99 20

– – – – Chestnut puree and paste

30 + AGR

30 + AD S/Z

– – – – Other

2007 99 31

– – – – – Of cherries

30 + AGR

30 + AD S/Z

2007 99 33

– – – – – Of strawberries

30 + AGR

30 + AD S/Z

2007 99 35

– – – – – Of raspberries

30 + AGR

30 + AD S/Z

2007 99 39

– – – – – Other

30 + AGR

30 + AD S/Z

– – – With a sugar content exceeding 13 % but not exceeding 30 %

2007 99 51

– – – – Chestnut puree and paste

30 + AGR

30 + AD S/Z

2007 99 59

– – – – Other

30 + AGR

30 + AD S/Z

2007 99 90

– – – Other

30

30

2008

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included

– Nuts, ground-nuts and other seeds, whether or not mixed together

2008 11

– – Ground-nuts

2008 11 10

– – – Peanut butter

25

20

– – – Other, in immediate packings of a net content

2008 11 91

– – – – Exceeding 1 kg

17

14

2008 11 99

– – – – Not exceeding 1 kg

22 (54)

16

2008 19

– – Other, including mixtures

2008 19 10

– – – In immediate packings of a net content exceeding 1 kg

17

14

2008 19 90

– – – In immediate packings of a net content not exceeding 1 kg

22

16

2008 20

– Pineapples

– – Containing added spirit

– – – In immediate packings of a net content exceeding 1 kg

2008 20 11

– – – – With a sugar content exceeding 17 % by weight

32 + AGR

2008 20 19

– – – – Other

32

– – – In immediate packings of a net content not exceeding 1 kg

2008 20 31

– – – – With a sugar content exceeding 19 % by weight

32 + AGR

2008 20 39

– – – – Other

32

– – Not containing added spirit

– – – Containing added sugar, in immediate packings of a net content exceeding 1 kg

2008 20 51

– – – – With a sugar content exceeding 17 % by weight

23 + AGR

22 + 2 AD S/Z

2008 20 59

– – – – Other

23

22

– – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg

2008 20 71

– – – – With a sugar content exceeding 19 % by weight

27 + AGR

24 + 2 AD S/Z

2008 20 79

– – – – Other

27

24

– – – Not containing added sugar, in immediate packings of a net content

2008 20 91

– – – – Of 4,5 kg or more

23

(25)

2008 20 99

– – – – Of less than 4,5 kg

25

23

2008 30

– Citrus fruit

– – Containing added spirit

– – – With a sugar content exceeding 9 % by weight

2008 30 11

– – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32 + AGR

30 + 2 AD S/Z

2008 30 19

– – – – Other

32 + AGR

– – – Other

2008 30 31

– – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32

30

2008 30 39

– – – – Other

32

– – Not containing added spirit

– – – Containing added sugar, in immediate packings of a net content exceeding 1 kg

2008 30 51

– – – – Grapefruit segments

23 + AGR

17 + 2 AD S/Z

2008 30 55

– – – – Mandarins (including tangerines and satsumas); Clementines, wilkings and other similar citrus hybrids

23 + AGR

21+2 AD S/Z

2008 30 59

– – – – Other

23 + AGR

20 + 2 AD S/Z

– – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg

2008 30 71

– – – – Grapefruit segments

27 + AGR

17 + 2 AD S/Z

2008 30 75

– – – – Mandarins (including tangerines and satsumas); Clementines, wilkings and other similar citrus hybrids

27 + AGR

20 + 2 AD S/Z

2008 30 79

– – – – Other

27 + AGR

24 + 2 AD S/Z

– – – Not containing added sugar, in immediate packings of a net content

2008 30 91

– – – – Of 4,5 kg or more

23

(25)

2008 30 99

– – – – Of less than 4,5 kg

25

23

2008 40

– Pears

– – Containing added spirit

– – – In immediate packings of a net content exceeding 1 kg

– – – – With a sugar content exceeding 13 % by weight

2008 40 11

– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32 + AGR

30 + 2 AD S/Z

2008 40 19

– – – – – Other

32 + AGR

– – – – Other

2008 40 21

– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32

30

2008 40 29

– – – – – Other

32

– – – In immediate packings of a net content not exceeding 1 kg

2008 40 31

– – – – With a sugar content exceeding 15 % by weight

32 + AGR

2008 40 39

– – – – Other

32

– – Not containing added spirit

– – – Containing added sugar, in immediate packings of a net content exceeding 1 kg

2008 40 51

– – – – With a sugar content exceeding 13 % by weight

23 + AGR

20 + 2 AD S/Z

2008 40 59

– – – – Other

23

20

– – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg

2008 40 71

– – – – With a sugar content exceeding 15 % by weight

27 + AGR

22 + 2 AD S/Z

2008 40 79

– – – – Other

27

22

– – – Not containing added sugar, in immediate packings of a net content

2008 40 91

– – – – Of 4,5 kg or more

23

21

2008 40 99

– – – – Of less than 4,5 kg

25

21

2008 50

– Apricots

– – Containing added spirit

– – – In immediate packings of a net content exceeding 1 kg

– – – – With a sugar content exceeding 13 % by weight

2008 50 11

– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32 + AGR

30 + 2 AD S/Z

2008 50 19

– – – – – Other

32 + AGR

– – – – Other

2008 50 31

– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32

30

2008 50 39

– – – – – Other

32

– – – In immediate packings of a net content not exceeding 1 kg

2008 50 51

– – – – With a sugar content exceeding 15 % by weight

32 + AGR

2008 50 59

– – – – Other

32

– – Not containing added spirit

– – – Containing added sugar, in immediate packings of a net content exceeding 1 kg

2008 50 61

– – – – With a sugar content exceeding 13 % by weight

23 + AGR

22 + 2 AD S/Z

2008 50 69

– – – – Other

23

22

– – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg

2008 50 71

– – – – With a sugar content exceeding 15 % by weight

27 + AGR

24 + 2 AD S/Z

2008 50 79

– – – – Other

27

24

– – – Not containing added sugar, in immediate packings of a net content

2008 50 91

– – – – Of 4,5 kg or more

17

(25)

2008 50 99

– – – – Of less than 4,5 kg

25

23

2008 60

– Cherries

– – Containing added spirit

– – – With a sugar content exceeding 9 % by weight

2008 60 11

– – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32 + AGR

30 + 2 AD S/Z

2008 60 19

– – – – Other

32 + AGR

– – – Other

2008 60 31

– – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32

30

2008 60 39

– – – – Other

32

– – Not containing added spirit

– – – Containing added sugar, in immediate packings of a net content exceeding 1 kg

2008 60 51

– – – – Sour cherries (Prunus cerasus)

23 + AGR

20 + 2 AD S/Z

2008 60 59

– – – – Other

23 + AGR

20 + 2 AD S/Z

– – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg

2008 60 61

– – – – Sour cherries (Prunus cerasus)

27 + AGR

24 + 2 AD S/Z

2008 60 69

– – – – Other

27 + AGR

24 + 2 AD S/Z

– – – Not containing added sugar, in immediate packings of a net content

– – – – Of 4,5 kg or more

2008 60 71

– – – – – Sour cherries (Prunus cerasus)

23

(25)

2008 60 79

– – – – – Other

23

(25)

– – – – Of less than 4,5 kg

2008 60 91

– – – – – Sour cherries (Prunus cerasus)

25

23

2008 60 99

– – – – – Other

25

23

2008 70

– Peaches

– – Containing added spirit

– – – In immediate packings of a net content exceeding 1 kg

– – – – With a sugar content exceeding 13 % by weight

2008 70 11

– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32 + AGR

30 + 2 AD S/Z

2008 70 19

– – – – – Other

32 + AGR

– – – – Other

2008 70 31

– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32

30

2008 70 39

– – – – – Other

32

– – – In immediate packings of a net content not exceeding 1 kg

2008 70 51

– – – – With a sugar content exceeding 15 % by weight

32 + AGR

2008 70 59

– – – – Other

32

– – Not containing added spirit

– – – Containing added sugar, in immediate packings of a net content exceeding 1 kg

2008 70 61

– – – – With a sugar content exceeding 13 % by weight

23 + AGR

22 + 2 AD S/Z

2008 70 69

– – – – Other

23

22

– – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg

2008 70 71

– – – – With a sugar content exceeding 15 % by weight

27 + AGR

22 + 2 AD S/Z

2008 70 79

– – – – Other

27

22

– – – Not containing added sugar, in immediate packings of a net content

2008 70 91

– – – – Of 4,5 kg or more

19

(25)

2008 70 99

– – – – Of less than 4,5 kg

25

23

2008 80

– Strawberries

– – Containing added spirit

– – – With a sugar content exceeding 9 % by weight

2008 80 11

– – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32 + AGR

30 + 2 AD S/Z

2008 80 19

– – – – Other

32 + AGR

– – – Other

2008 80 31

– – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32

30

2008 80 39

– – – – Other

32

– – Not containing added spirit

2008 80 50

– – – Containing added sugar, in immediate packings of a net content exceeding 1 kg

23 + AGR

20 + 2 AD S/Z

2008 80 70

– – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg

27 + AGR

24 + 2 AD S/Z

– – – Not containing added sugar, in immediate packings of a net content

2008 80 91

– – – – Of 4,5 kg or more

23

(25)

2008 80 99

– – – – Of less than 4,5 kg

25

23

– Other, including mixtures other than those of subheading 2008 19

2008 91 00

– – Palm hearts

25

20

2008 92

– – Mixtures

– – – Containing added spirit

– – – – With a sugar content exceeding 9 % by weight

2008 92 11

– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32 + AGR

30 + 2 ADS/Z

2008 92 19

– – – – – Other

32 + AGR

– – – – Other

2008 92 31

– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32

30

2008 92 39

– – – – – Other

32

– – – Not containing added spirit

– – – – Containing added sugar

2008 92 50

– – – – – In immediate packings of a net content exceeding 1 kg

23 + AGR

20 + 2 AD S/Z

– – – – – Other

2008 92 71

– – – – – – Mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruits

27 + AGR

15 + 2 ADS/Z

2008 92 79

– – – – – – Other

27 + AGR

22 + 2 AD S/Z

– – – – Not containing added sugar, in immediate packings of a net content

2008 92 91

– – – – – Of 4,5 kg or more

23

(25)

2008 92 99

– – – – – Of less than 4,5 kg

25

23

2008 99

– – Other

– – – Containing added spirit

– – – – Ginger

2008 99 11

– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32

20

2008 99 19

– – – – – Other

32

– – – – Grapes

2008 99 21

– – – – – With a sugar content exceeding 13 % by weight

32 + AGR

2008 99 29

– – – – – Other

32

– – – – Other

– – – – – With a sugar content exceeding 9 % by weight

2008 99 31

– – – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32 + AGR

30 + 2 AD S/Z

2008 99 33

– – – – – – Other

32 + AGR

– – – – – Other

2008 99 35

– – – – – – Of an actual alcoholic strength by mass not exceeding 11.85 % mas

32

30

2008 99 39

– – – – – – Other

32

– – – Not containing added spirit

– – – – Containing added sugar, in immediate packings of a net content exceeding 1 kg

2008 99 41

– – – – – Ginger

23

Free

2008 99 43

– – – – – Grapes

23 + AGR

22+2 AD S/Z

2008 99 45

– – – – – Plums

23 + AGR

20 + 2 AD S/Z

2008 99 49

– – – – – Other

23 + AGR

20 + 2 AD S/Z

– – – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg

2008 99 51

– – – – – Ginger

27

Free

2008 99 53

– – – – – Grapes

27 + AGR

24 + 2 AD S/Z

2008 99 55

– – – – – Plums

27 + AGR

24 + 2 AD S/Z

2008 99 59

– – – – – Other

27 + AGR

24 + 2 AD S/Z

– – – – Not containing added sugar

– – – – – Plums, in immediate packings of a net content

2008 99 71

– – – – – – Of 4.5 kg or more

19

(25)

2008 99 79

– – – – – – Of less than 4,5 kg

25

23

2008 99 85

– – – – – Maize (corn), other than sweet corn (Zea mays var. saccharata)

20,8 + MOB

8 + MOB

2008 99 91

– – – – – Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch

20,8 + MOB

13 + MOB

2008 99 99

– – – – – Other

23

(25)

2009

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

– Orange juice

2009 11

– – Frozen

– – – Of a density exceeding 1,33 g/cm3 at 20 oC

2009 11 11

– – – – Of a value not exceeding 30 ECU per 100 kg net weight

42 + AGR

2009 11 19

– – – – Other

42

– – – Of a density not exceeding 1,33 g/cm3 at 20 oC

2009 11 91

– – – – Of a value not exceeding 30 ECU per 100 kg net weight and with an added sugar content exceeding 30 % by weight

21 + AGR

19 + AD S/Z

2009 11 99

– – – – Other

21

19 + AD S/Z

2009 19

– – Other

– – – Of a density exceeding 1,33 g/cm3 at 20 oC

2009 19 11

– – – – Of a value not exceeding 30 ECU per 100 kg net weight

42 + AGR

2009 19 19

– – – – Other

42

– – – Of a density not exceeding 1,33 g/cm3 at 20 oC

2009 19 91

– – – – Of a value not exceeding 30 ECU per 100 kg net weight and with an added sugar content exceeding 30 % by weight

21 + AGR

19 + AD S/Z

2009 19 99

– – – – Other

21

19 + AD S/Z

2009 20

– Grapefruit juice

– – Of a density exceeding 1,33 g/cm3 at 20 oC

2009 20 11

– – – Of a value not exceeding 30 ECU per 100 kg net weight

42 + AGR

2009 20 19

– – – Other

42

– – Of a density not exceeding 1,33 g/cm3 at 20 oC

2009 20 91

– – – Of a value not exceeding 30 ECU per 100 kg net weight and with an added sugar content exceeding 30 % by weight

21 + AGR

15 + AD S/Z

2009 20 99

– – – Other

21 (54)

15 + AD S/Z

2009 30

– Juice of any other single citrus fruit

– – Of a density exceeding 1,33 g/cm3 at 20 oC

2009 30 11

– – – Of a value not exceeding 30 ECU per 100 kg net weight

42 + AGR

2009 30 19

– – – Other

42

– – Of a density not exceeding 1,33 g/cm3 at 20 oC

– – – Of a value exceeding 30 ECU per 100 kg net weight

2009 30 31

– – – – Containing added sugar

21

18 + AD S/Z

2009 30 39

– – – – Other

21

19

– – – Of a value not exceeding 30 ECU per 100 kg net weight

– – – – Lemon juice

2009 30 51

– – – – – With an added sugar content exceeding 30 % by weight

21 + AGR

18 + AD S/Z

2009 30 55

– – – – – With an added sugar content not exceeding 30 % by weight

21

18 + AD S/Z

2009 30 59

– – – – – Not containing added sugar

21

19

– – – – Other citrus fruit juices

2009 30 91

– – – – – With an added sugar content exceeding 30 % by weight

21 + AGR

18 + AD S/Z

2009 30 95

– – – – – With an added sugar content not exceeding 30 % by weight

21

18 + AD S/Z

2009 30 99

– – – – – Not containing added sugar

21

19

2009 40

– Pineapple juice

– – Of a density exceeding 1,33 g/cm3 at 20 oC

2009 40 11

– – – Of a value not exceeding 30 ECU per 100 kg net weight

42 + AGR

2009 40 19

– – – Other

42

– – Of a density not exceeding 1,33 g/cm3 at 20 oC

2009 40 30

– – – Of a value exceeding 30 ECU per 100 kg net weight, containing added sugar

22

19 + AD S/Z

– – – Other

2009 40 91

– – – – With an added sugar content exceeding 30 % by weight

22 + AGR

19 + AD S/Z

2009 40 93

– – – – With an added sugar content not exceeding 30 % by weight

22

19 + AD S/Z

2009 40 99

– – – – Not containing added sugar

22

20

2009 50

– Tomato juice

2009 50 10

– – Containing added sugar

21

20 + AD S/Z

2009 50 90

– – Other

21

21

2009 60

– Grape juice (including grape must)

– – Of a density exceeding 1,33 g/cm3 at 20 oC

2009 60 11

– – – Of a value not exceeding 22 ECU per 100 kg net weight

50 + AGR

2009 60 19

– – – Other

50 (33)

– – Of a density not exceeding 1,33 g/cm3 at 20 oC

– – – Of a value exceeding 18 ECU per 100 kg net weight

2009 60 51

– – – – Concentrated

28 (33)

28 + AD S/Z

2009 60 59

– – – – Other

28 (33)

28 + AD S/Z

– – – Of a value not exceeding 18 ECU per 100 kg net weight

– – – – With an added sugar content exceeding 30 % by weight

2009 60 71

– – – – – Concentrated

28 + AGR (33)

28 + AD S/Z

2009 60 79

– – – – – Other

28 + AGR (33)

28 + AD S/Z

2009 60 90

– – – – Other

28 (33)

28 + AD S/Z

2009 70

– Apple juice

– – Of a density exceeding 1,33 g/cm3 at 20 oC

2009 70 11

– – – Of a value not exceeding 22 ECU per 100 kg net weight

42 + AGR (55)

2009 70 19

– – – Other

42 (55)

– – Of a density not exceeding 1,33 g/cm3 at 20 oC

2009 70 30

– – – Of a value exceeding 18 ECU per 100 kg net weight, containing added sugar

25 (56)

24 + AD S/Z

– – – Other

2009 70 91

– – – – With an added sugar content exceeding 30 % by weight

25 + AGR (56)

24 + AD S/Z

2009 70 93

– – – – With an added sugar content not exceeding 30 % by weight

25 (56)

24 + AD S/Z

2009 70 99

– – – – Not containing added sugar

25 (56)

25

2009 80

– Juice of any other single fruit or vegetable

– – Of a density exceeding 1,33 g/cm3 at 20 oC

– – – Pear juice

2009 80 11

– – – – Of a value not exceeding 22 ECU per 100 kg net weight

42 + AGR

2009 80 19

– – – – Other

42

– – – Other

2009 80 31

– – – – Of a value not exceeding 30 ECU per 100 kg net weight

42 + AGR

2009 80 39

– – – – Other

42

– – Of a density not exceeding 1,33 g/cm3 at 20 oC

– – – Pear juice

2009 80 50

– – – – Of a value exceeding 18 ECU per 100 kg net weight, containing added sugar

25

24 + AD S/Z

– – – – Other

2009 80 61

– – – – – With an added sugar content exceeding 30 % by weight

25 + AGR

24 + AD S/Z

2009 80 63

– – – – – With an added sugar content not exceeding 30 % by weight

25

24 + AD S/Z

2009 80 69

– – – – – Not containing added sugar

25

25

– – – Other

2009 80 80

– – – – Of a value exceeding 30 ECU per 100 kg net weight, containing added sugar

24

21 + AD S/Z

– – – – Other

2009 80 91

– – – – – With an added sugar content exceeding 30 % by weight

24 + AGR

21 + AD S/Z

2009 80 93

– – – – – With an added sugar content not exceeding 30 % by weight

24

21 + AD S/Z

– – – – – Not containing added sugar

2009 80 95

– – – – – – Juice of fruit of the species Vaccinium marcocarpon

24 (57)

22

2009 80 99

– – – – – – Other

24

22

2009 90

– Mixtures of juices

– – Of a density exceeding 1,33 g/cm3 at 20 oC

– – – Mixtures of apple and pear juice

2009 90 11

– – – – Of a value not exceeding 22 ECU per 100 kg net weight

42 + AGR

2009 90 19

– – – – Other

42

– – – Other

2009 90 21

– – – – Of a value not exceeding 30 ECU per 100 kg net weight

42 + AGR

2009 90 29

– – – – Other

42

– – Of a density not exceeding 1,33 g/cm3 at 20 oC

– – – Mixtures of apple and pear juice

2009 90 31

– – – – Of a value not exceeding 18 ECU per 100 kg net weight and with an added sugar content exceeding 30 % by weight

25 + AGR

2009 90 39

– – – – Other

25

– – – Other

– – – – Of a value exceeding 30 ECU per 100 kg net weight

– – – – – Mixtures of citrus fruit juices and pineapple juice

2009 90 41

– – – – – – Containing added sugar

22

19 + AD S/Z

2009 90 49

– – – – – – Other

22

20

– – – – – Other

2009 90 51

– – – – – – Containing added sugar

24

21 + AD S/Z

2009 90 59

– – – – – – Other

24

22

– – – – Of a value not exceeding 30 ECU per 100 kg net weight

– – – – – Mixtures of citrus fruit juices and pineapple juice

2009 90 71

– – – – – – With an added sugar content exceeding 30 % by weight

22 + AGR

19 + AD S/Z

2009 90 73

– – – – – – With an added sugar content not exceeding 30 % by weight

22

19 + AD S/Z

2009 90 79

– – – – – – Not containing added sugar

22

20

– – – – – Other

2009 90 91

– – – – – – With an added sugar content exceeding 30 % by weight

24 + AGR

21 + AD S/Z

2009 90 93

– – – – – – With an added sugar content not exceeding 30 % by weight

24

21 + AD S/Z

2009 90 99

– – – – – – Not containing added sugar

24

22

CHAPTER 21

MISCELLANEOUS EDIBLE PREPARATIONS

Notes

1.

This chapter does not cover:

(a)

mixed vegetables of heading No 0712;

(b)

roasted coffee substitutes containing coffee in any proportion (heading No 0901);

(c)

spices or other products of heading Nos 0904 to 0910;

(d)

food preparations, other than the products described in heading No 2103 or 2104, containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(e)

compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume (see note 2 to Chapter 22) exceeding 0,5 % vol (heading No 2208);

(f)

yeast put up as a medicament or other products of heading No 3003 or 3004; or

(g)

prepared enzymes of heading No 3507.

2.

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

3.

For the purposes of heading No 2104, the expression ‘homogenized composite food preparations’ means preparations consisting of a finely homogenized mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 grams. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

Additional notes

1.

For the purposes of subheading 2106 90 10, the term ‘cheese fondues’ shall be taken to mean preparations containing 12 % or more but less than 18 % of milkfats and made from melted cheese (Emmentaler and Gruyère exclusively) with the addition of white wine, kirsch, starch and spices and put up in immediate packings of a net capacity of 1 kg or less. Entry under the aforementioned subheading is furthermore subject to the production of a certificate issued in accordance with the conditions laid down in the relevant Community provisions.

2.

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

Description

autonomous (%) or levy (AGR)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

2101

Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

2101 10

– Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee

– – Extracts, essences or concentrates

2101 10 11

– – – Solid

30

18

2101 10 19

– – – Other

30

18

– – Preparations

2101 10 91

– – – Containing no milkfats, milk proteins, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 2,5 % milk proteins, 5 % sucrose or isoglucose, 5 % glucose or starch

30

18

2101 10 99

– – – Other

20,8

13 + MOB

2101 20

– 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

2101 20 10

– – Containing no milkfats, milk proteins, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 2,5 % milk proteins, 5 % sucrose or isoglucose, 5 % glucose or starch

30

12

2101 20 90

– – Other

20,8

13 + MOB

2101 30

– Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

– – Roasted chicory and other roasted coffee substitutes

2101 30 11

– – – Roasted chicory

18

2101 30 19

– – – Other

16,9 + MOB

8 + MOB

– – Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes

2101 30 91

– – – Of roasted chicory

22

2101 30 99

– – – Other

16,9 + MOB (57)

2102

Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No 3002); prepared baking powders

2102 10

– Active yeasts

2102 10 10

– – Culture yeast

23

17

– – Bakers' yeast

2102 10 31

– – – Dried

22,1 + MOB

15 + MOB

2102 10 39

– – – Other

22,1 + MOB

15 + MOB

2102 10 90

– – Other

31

23

2102 20

– Inactive yeasts; other single-cell micro-organisms, dead

– – Inactive yeasts

2102 20 11

– – – In tablet, cube or similar form, or in immediate packings of a net content not exceeding 1 kg

17

13

2102 20 19

– – – Other

10

8

2102 20 90

– – Other

4

2

2102 30 00

– Prepared baking powders

19

9,5

2103

Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard

2103 10 00

– Soya sauce

20

12

2103 20 00

– Tomato ketchup and other tomato sauces

20

16

2103 30

– Mustard flour and meal and prepared mustard

2103 30 10

– – Mustard flour

5

4

2103 30 90

– – Prepared mustard

17

14

2103 90

– Other

2103 90 10

– – Mango chutney, liquid

20

Free

2103 90 90

– – Other

20

12

2104

Soups and broths and preparations therefor; homogenized composite food preparations

2104 10 00

– Soups and broths and preparations therefor

22

18

2104 20 00

– Homogenized composite food preparations

24

22

2105 00

Ice cream and other edible ice, whether or not containing cocoa

2105 00 10

– Containing no milkfats or containing less than 3 % by weight of such fats

22 + MOB

12 + MOB MAX 27 + AD S/Z

– Containing by weight of milkfats

2105 00 91

– – 3 % or more but less than 7 %

22 + MOB

12 + MOB MAX 27 + AD S/Z

2105 00 99

– – 7 % or more

22 + MOB

12 + MOB MAX 27 + AD S/Z

2106

Food preparations not elsewhere specified or included

2106 10

– Protein concentrates and textured protein substances

2106 10 10

– – Containing no milkfats. milk proteins, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 2,5 % milk proteins, 5 % sucrose or isoglucose, 5 % glucose or starch

25

20

2106 10 90

– – Other

20,8 + MOB

13 + MOB

2106 90

– Other

2106 90 10

– – Cheese fondues

20,8 + MOB MAX 35 Ecu/100 kg/net

13 + MOB

– – Flavoured or coloured sugar syrups

2106 90 30

– – – Isoglucose syrups

67 (AGR)

– – – Other

2106 90 51

– – – – Lactose syrup

67 (AGR)

2106 90 55

– – – – Glucose syrup and maltodextrine syrup

67 (AGR)

2106 90 59

– – – – Other

67 (AGR)

– – Other

2106 90 91

– – – Containing no milkfats, milk proteins, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 2,5 % milk proteins, 5 % sucrose or isoglucose, 5 % glucose or starch

25

20

2106 90 99

– – – Other

20,8 + MOB

13 + MOB

CHAPTER 22

BEVERAGES, SPIRITS AND VINEGAR

Notes

1.

This chapter does not cover:

(a)

sea water (heading No 2501);

(b)

distilled or conductivity water or water of similar purity (heading No 2851);

(c)

acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading No 2915);

(d)

medicaments of heading No 3003 or 3004; or

(e)

perfumery or toilet preparations (Chapter 33).

2.

For the purposes of this chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20 oC.

3.

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

Subheading note

1.

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

Additional notes

1.

For the purposes of heading Nos 2204 and 2205 and subheading 2206 00 10: (a)

‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20 oC in 100 volumes of the product at that temperature;

(b)

‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20 oC capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature;

(c)

‘total alcoholic strength by volume’ means the sum of the actual and potential alcoholic strengths;

(d)

‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment;

(e)

‘% vol’ is the symbol for alcoholic strength by volume.

2.

For the purposes of subheading 2204 30 10, ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1 % vol and less than three-fifths of its total alcoholic strength by volume. 3.

For the purposes of subheadings 2204 21 and 2204 29: A.

‘Total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions, do not volatilize.

The total dry extract must he determined with the densimeter at 20 oC. B.

(a)

The presence in the products falling within subheadings 2204 21 21 to 2204 21 90 and 2204 29 21 to 2204 29 90 of the quantities of total dry extract per litre indicated in I, II, III and IV below does not affect their classification:

I.

Products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total extract per litre;

II.

Products of an actual alcoholic strength by volume of more than 13 % vol but not more than 15 % vol: 130 g or less of total dry extract per litre;

III.

Products of an actual alcoholic strength by volume of more than 15 % vol but not more than 18 % vol: 130 g or less of total dry extract per litre;

IV.

Products of an actual alcoholic strength by volume of more than 18 % vol but not more than 22 % vol: 330 g or less of total dry extract per litre.

Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in the next following category, except that if the total dry extract exceeds 330 g/l the products are to be classified in subheadings 2204 21 90 and 2204 29 90. (b)

The above rules do not apply to products falling within subheadings 2204 21 41, 2204 21 51, 2204 29 41, 2204 29 45, 2204 29 51 and 2204 29 55.

4.

Subheadings 2204 21 21 to 2204 21 90 and 2204 29 21 to 2204 29 90 shall be taken to include: (a)

grape must with fermentation arrested by the addition of alcohol, that is to say a product:

having an actual alcoholic strength by volume of not less than 12 % vol but less than 15 % vol,

and

obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8,5 % vol of a product derived from the distillation of wine;

(b)

wine fortified for distillation, that is to say a product:

having an actual alcoholic strength by volume of not less than 18 % vol but not more than 24 % vol,

obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86 % vol,

and

having a maximum volatile acidity of 1,5 g/l, expressed as acetic acid;

(c)

liqueur wine, that is to say a product:

having a total alcoholic strength by volume of not less than 17,5 % vol and an actual alcoholic strength by volume of not less than 15 % vol but not more than 22 % vol,

and

obtained from grape must or wine, which must come from vine varieties approved in the third country of origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12 % vol,

by freezing,

or

by the addition during or after fermentation:

of a product derived from the distillation of wine, or

of concentrated grape must or, in the case of certain quality liqueur wines appearing on a list to be adopted of wines for which such practice is traditional, of grape must concentrated by direct heat, which, apart from this operation, corresponds to the definition of concentrated grape must, or

of a mixture of these products.

However, certain quality liqueur wines appearing on a list to be adopted may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol. 5.

For the purposes of subheading 2206 00 10, the expression ‘piquette’ means the product obtained by the fermentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water. 6.

For the purposes of subheading 2206 00 91, the following are regarded as ‘sparkling’: —

fermented beverages in bottles with ‘mushroom’ stoppers held in place by ties or fastenings,

fermented beverages otherwise put up, with an excess pressure of not less than 1,5 bar, measured at a temperature of 20 oC.

7.

For the purposes of subheadings 2209 00 11 and 2209 00 19, the expression ‘wine vinegar’ means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60 g/l, expressed as acetic acid. 8.

For the purposes of subheadings 2204 21 21, 2204 21 23, 2204 21 31, 2204 21 33, 2204 29 21, 2204 29 23, 2204 29 31 and 2204 29 33, ‘quality wines produced in specified regions’ are wines produced in the European Economic Community which comply with the provisions of Council Regulation (EEC) No 338/79 of 5 February 1979 laying down special provisions relating to quality wines produced in specified regions (OJ No L 54 of 5 March 1979, page 48), last amended by Council Regulation (EEC) No 539/87 (OJ No L 55 of 25 February 1987, page 6), and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations.Rate of duty CN code

Description

autonomous (%) or levy (AGR)

conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow

2201 10 00

– Mineral waters and aerated waters

8

4

2201 90 00

– Other

Free

Free

2202

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009

2202 10 00

– Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured

20

15

l

2202 90

– Other

2202 90 10

– – Not containing products of heading Nos 0401 to 0404 or fat obtained from products of heading Nos 0401 to 0404

20

15

l

– – Other, containing by weight of fat obtained from the products of heading No 0401 to 0404

2202 90 91

– – – Less than 0,2 %

12,7 + MOB

8 + MOB

l

2202 90 95

– – – 0,2 % or more but less than 2 %

12,7 + MOB

8 + MOB

l

2202 90 99

– – – 2 % or more

12,7 + MOB

8 + MOB

l

2203 00

Beer made from malt

2203 00 10

– In containers holding more than 10 litres

30

24

l

2203 00 90

– In containers holding not more than 10 litres

30

24

l

2204

Wine of fresh grapes, including fortified wines; grape must other than that of heading No 2009

2204 10

– Sparkling wine

– – Of an actual alcoholic strength by volume of not less than 8,5 % vol

2204 10 11

– – – Champagne

40 Ecu/hl

l

2204 10 19

– – – Other

40 Ecu/hl

l

2204 10 90

– – Other

40 Ecu/hl

l

– Other wine; grape must with fermentation prevented or arrested by the addition of alcohol

2204 21

– – In containers holding 2 litres or less

2204 21 10

– – – Wine other than that referred to in subheading 2204 10 in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine otherwise put up with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 oC

40 Ecu/hl

l

– – – Other

– – – – Of an actual alcoholic strength by volume not exceeding 13 % vol

– – – – – Quality wines produced in specified regions

2204 21 21

– – – – – – White

14,5 Ecu/hl (58) (33)

l

2204 21 23

– – – – – – Other

14,5 Ecu/hl (58) (33)

l

– – – – – Other

2204 21 25

– – – – – – White

14,5 Ecu/hl (58) (33)

l

2204 21 29

– – – – – – Other

14,5 Ecu/hl (58) (33)

l

– – – – Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol

– – – – – Quality wines produced in specified regions

2204 21 31

– – – – – – White

16,9 Ecu/hl (58) (33)

l

2204 21 33

– – – – – – Other

16,9 Ecu/hl (58) (33)

l

– – – – – Other

2204 21 35

– – – – – – White

16,9 Ecu/hl (58) (33)

l

2204 21 39

– – – – – – Other

16,9 Ecu/hl (58) (33)

l

– – – – Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol

2204 21 41

– – – – – Port, Madeira, sherry, Tokay (Aszu and Szamorodni) and Setubal muscatel (7)

18,1 Ecu/hl (58)

16,3 Ecu/hl (58)

l

2204 21 49

– – – – – Other

20,6 Ecu/hl (58) (33)

l

– – – – Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol

2204 21 51

– – – – – Port, Madeira, sherry, Tokay (Aszu and Szamorodni) and Setubal muscatel (7)

19,3 Ecu/hl (58)

17,5 Ecu/hl (58)

l

2204 21 59

– – – – – Other

23 Ecu/hl (58) (33)

23 Ecu/hl (58)

l

2204 21 90

– – – – Of an actual alcoholic strength by volume exceeding 22 % vol

1,93 Ecu/% vol/hl + 0 (58) (33)

l

2204 29

– – Other

2204 29 10

– – – Wine other than that referred to in subheading 2204 10 in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine otherwise put up with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 oC

40 Ecu/hl

l

– – – Other

– – – – Of an actual alcoholic strength by volume not exceeding 13 % vol

– – – – – Quality wines produced in specified regions

2204 29 21

– – – – – – White

10,9 Ecu/hl (58) (33)

10,9 Ecu/hl (58)

l

2204 29 23

– – – – – – Other

10,9 Ecu/hl (58) (33)

10,9 Ecu/hl (58)

l

– – – – – Other

2204 29 25

– – – – – – White

10,9 Ecu/hl (58) (33)

10,9 Ecu/hl (58)

l

2204 29 29

– – – – – – Other

10,9 Ecu/hl (58) (33)

10,9 Ecu/hl (58)

l

– – – – Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol

– – – – – Quality wines produced in specified regions

2204 29 31

– – – – – – White

13,3 Ecu/hl (58) (33)

13,3 Ecu/hl (58)

l

2204 29 33

– – – – – – Other

13,3 Ecu/hl (58) (33)

13,3 Ecu/hl (58)

l

– – – – – Other

2204 29 35

– – – – – – White

13,3 Ecu/hl (58) (33)

13,3 Ecu/hl (58)

l

2204 29 39

– – – – – – Other

13,3 Ecu/hl (58) (33)

13,3 Ecu/hi (58)

l

– – – – Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol

2204 29 41

– – – – – Port, Madeira, sherry and Setubal muscatel (7)

14,5 Ecu/hl (58)

13,3 Ecu/hl (58)

l

2204 29 45

– – – – – Tokay (Aszu and Szamorodni) (7)

14,5 Ecu/hl (58)

l

2204 29 49

– – – – – Other

16,9 Ecu/hl (58) (33)

l

– – – – Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol

2204 29 51

– – – – – Port, Madeira, sherry and Setubal muscatel (7)

15,7 Ecu/hl (58)

14,5 Ecu/hl (58)

l

2204 29 55

– – – – – Tokay (Aszu and Szamorodni) (7)

15,7 Ecu/hl (58)

l

2204 29 59

– – – – – Other

23 Ecu/hl (58) (33)

23 Ecu/hl (58)

l

2204 29 90

– – – – Of an actual alcoholic strength by volume exceeding 22 % vol

1,93 Ecu/% vol/hl (58) (33)

l

2204 30

– Other grape must

2204 30 10

– – In fermentation or with fermentation arrested otherwise than by the addition of alcohol

40 (33)

l

– – Other

2204 30 91

– – – Of a density of 1,33 g/cm3 or less at 20 oC and of an actual alcoholic strength by volume not exceeding 1 % vol

28 (33)

28 + AD S/Z

l

2204 30 99

– – – Other

50 + AGR (33)

l

2205

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

2205 10

– In containers holding 2 litres or less

2205 10 10

– – Of an actual alcoholic strength by volume of 18 % vol or less

17 Ecu/hl

l

2205 10 90

– – Of an actual alcoholic strength by volume exceeding 18 % vol

1,4 Ecu/% vol/hl +10 Ecu/hl

l

2205 90

– Other

2205 90 10

– – Of an actual alcoholic strength by volume of 18 % vol or less

14 Ecu/hl

l

2205 90 90

– – Of an actual alcoholic strength by volume exceeding 18 % vol

1,4 Ecu/% vol/hl

l

2206 00

Other fermented beverages (for example, cider, perry, mead)

2206 00 10

– Piquette

1,6 Ecu/% vol/hl MIN 9 Ecu/hl (33)

l

– Other

2206 00 91

– – Sparkling

30 Ecu/hl

l

– – Still, in containers holding

2206 00 93

– – – 2 litres or less

12 Ecu/hl

l

2206 00 99

– – – More than 2 litres

9 Ecu/hl

l

2207

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength

2207 10 00

– Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher

30 Ecu/hl

l

2207 20 00

– Ethyl alcohol and other spirits, denatured, of any strength

16 Ecu/hl

l

2208

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

2208 10

– Compound alcoholic preparations of a kind used for the manufacture of beverages

2208 10 10

– – Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litres or less

30 MIN 1,6 Ecu/% vol/hl

Free

l alc. 100 %

2208 10 90

– – Other

30 MIN 1,6 Ecu/% vol/hl

27 MIN 1,6 Ecu/% vol/hl

l alc. 100 %

2208 20

– Spirits obtained by distilling grape wine or grape marc

2208 20 10

– – In containers holding 2 litres or less

1,6 Ecu/% vol/hl + 10 Ecu/hl

l alc. 100%

2208 20 90

– – In containers holding more than 2 litres

1,6 Ecu/% vol/hl

l alc. 100 %

2208 30

– Whiskies

– – Bourbon whiskey, in containers holding (7)

2208 30 11

– – – 2 litres or less (7)

1,2 Ecu/% vol/hl + 10 Ecu/hl (59)

0,4 Ecu/% vol/hl + 3 Ecu/hl

l alc. 100%

2208 30 19

– – – More than 2 litres (7)

1,2 Ecu/% vol/hl (60)

0,4 Ecu/% vol/hl

l alc. 100 %

– – Other, in containers holding

2208 30 91

– – – 2 litres or less

1,2 Ecu/% vol/hl + 10 Ecu/hl

0,4 Ecu/% vol/hl + 3 Ecu/hl

l alc. 100 %

2208 30 99

– – – More than 2 litres

1,2 Ecu/% vol/hl

0,4 Ecu/% vol/hl

l alc. 100 %

2208 40

– Rum and taffia

2208 40 10

– – In containers holding 2 litres or less

1,1 Ecu/% vol/hl + 10 Ecu/hl

1 Ecu/% vol/hl + 5 Ecu/hl

l alc. 100 %

2208 40 90

– – In containers holding more than 2 litres

1,1 Ecu/% vol/hl

1 Ecu/% vol/hl

l alc. 100 %

2208 50

– Gin and Geneva

– – Gin, in containers holding

2208 50 11

– – – 2 litres or less

1,2 Ecu/% vol/hl + 10 Ecu/hl

1 Ecu/% vol/hl + 5 Ecu/hl

l alc. 100 %

2208 50 19

– – – More than 2 litres

1,2 Ecu/% vol/hl

1 Ecu/% vol/hl

l alc. 100 %

– – Geneva in containers holding

2208 50 91

– – – 2 litres or less

1,6 Ecu/% vol/hl + 10 Ecu/hl

(25)

l alc. 100 %

2208 50 99

– – – More than 2 litres

1,6 Ecu/% vol/hl

(25)

l alc. 100 %

2208 90

– Other

– – Arrack, in containers holding

2208 90 11

– – – 2 litres or less

1,1 Ecu/% vol/hl + 10 Ecu/hl

1 Ecu/% vol/hl + 5 Ecu/hl

l alc. 100 %

2208 90 19

– – – More than 2 litres

1,1 Ecu/% vol/hl

1 Ecu/% vol/hl

l alc. 100 %

– – Vodka of an alcoholic strength by volume of 45,4 % vol or less and plum, pear or cherry spirit (excluding liqueurs), in containers holding

– – – 2 litres or less

2208 90 31

– – – – Vodka

1,6 Ecu/% vol/hl + 10 Ecu/hl

1,3 Ecu/% vol/hl + 5 Ecu/hl

l alc. 100 %

2208 90 33

– – – – Plum, pear or cherry spirit (excluding liqueurs)

1,6 Ecu/% vol/hl + 10 Ecu/hl

1,3 Ecu/% vol/hl + 5 Ecu/hl

l alc. 100 %

2208 90 39

– – – More than 2 litres

1,6 Ecu/% vol/hl

1,3 Ecu/% vol/hl 5 Ecu/hl

l alc. 100 %

– – Other spirituous beverages in containers holding

– – – 2 litres or less

– – – – Spirits (excluding liqueurs)

2208 90 51

– – – – – Distilled from fruit

1,6 Ecu/% vol/hl + 10 Ecu/hl

(25)

l alc. 100 %

2208 90 53

– – – – – Other

1,6 Ecu/% vol/hl + 10 Ecu/hl

(25)

l alc. 100 %

2208 90 55

– – – – Liqueurs

1,6 Ecu/% vol/hl + 10 Ecu/hl

(25)

l alc. 100 %

2208 90 59

– – – – Other spirituous beverages

1,6 Ecu/% vol/hl + 10 Ecu/hl

l alc. 100 %

– – – More than 2 litres

– – – – Spirits (excluding liqueurs)

2208 90 71

– – – – – Distilled from fruit

1.6 Ecu/% vol/hl

(25)

l alc. 100 %

2208 90 73

– – – – – Other

1.6 Ecu/% vol/hl

(25)

l alc. 100 %

2208 90 79

– – – – Liqueurs and other spirituous beverages

1,6 Ecu/% vol/hl

(25)

l alc. 100 %

– – Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol. in containers holding

2208 90 91

– – – 2 litres or less

1,6 Ecu/% vol/hl + 10 Ecu/hl

(25)

l alc. 100 %

2208 90 99

– – – More than 2 litres

1,6 Ecu/% V0l/hl

(25)

l alc. 100 %

2209 00

Vinegar and substitutes for vinegar obtained from acetic acid

– Wine vinegar, in containers holding

2209 00 11

– – 2 litres or less

8 Ecu/hl (33)

l

2209 00 19

– – More than 2 litres

6 Ecu/hl (33)

l

– Other, in containers holding

2209 00 91

– – 2 litres or less

8 Ecu/hl

l

2209 00 99

– – More than 2 litres

6 Ecu/hl

l

CHAPTER 23

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

Note

1.

Heading No 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.

Additional notes

1.

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

‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product,

‘potential alcoholic strength by mass’: the number of kilograms of pure alcohol capable of being produced by total fermentation of the sugars contained in 100 kg of the product,

‘total alcoholic strength by mass’: the sum of the actual and potential alcoholic strengths by mass,

‘% mas’: the symbol for alcoholic strength by mass.

2.

For the purposes of subheadings 2309 10 11 to 2309 10 70 and 2309 90 31 to 2309 90 70, the expression ‘milk products’ means the products falling within heading Nos 0401, 0402, 0404, 0405, 0406 and within subheadings 0403 10 11 to 0403 10 39, 0403 90 11 to 0403 90 69, 1702 10 and 2106 90 51.Rate of duty CN code

Description

autonomous (%) or levy (AGR)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

2301

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves

2301 10 00

– Flours, meals and pellets, of meat or meat offal; greaves

4

Free

2301 20 00

– Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates

5

2

2302

Bran, sharps and other residues, whether or not in the form of pellets derived from the sifting, milling or other working of cereals or of leguminous plants

2302 10

– Of maize (corn)

2302 10 10

– – With a starch content not exceeding 35 % by weight

21 (AGR)

2302 10 90

– – Other

21 (AGR)

2302 20

– Of rice

2302 20 10

– – With a starch content not exceeding 35 % by weight

21 (AGR)

2302 20 90

– – Other

21 (AGR)

2302 30

– Of wheat

2302 30 10

– – Of which the starch content does not exceed 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0,2 mm does not exceed 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1,5 % by weight

21 (AGR)

2302 30 90

– – Other

21 (AGR)

2302 40

– Of other cereals

2302 40 10

– – Of which the starch content does not exceed 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0,2 mm does not exceed 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1,5 % by weight

21 (AGR)

2302 40 90

– – Other

21 (AGR)

2302 50 00

– Of leguminous plants

8

2303

Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets

2303 10

– Residues of starch manufacture and similar residues

– – Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product

2303 10 11

– – – Exceeding 40 % by weight

27 (AGR)

2303 10 19

– – – Not exceeding 40 % by weight

Free

Free

2303 10 90

– – Other

Free

Free

2303 20

– Beet-pulp, bagasse and other waste of sugar manufacture

– – Beet-pulp having a dry matter content of

2303 20 11

– – – Not less than 87 % by weight

Free

Free

2303 20 13

– – – Not less than 18 % but less than 87 % by weight

Free

Free

2303 20 19

– – – Less than 18 % by weight

Free

Free

2303 20 90

– – Other

Free

Free

2303 30 00

– Brewing or distilling dregs and waste

Free

Free

2304 00 00

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil

Free

Free

2305 00 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

Free

Free

2306

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading No 2304 or 2305

2306 10 00

– Of cotton seeds

Free

Free

2306 20 00

– Of linseed

Free

Free

2306 30 00

– Of sunflower seeds

Free

Free

2306 40 00

– Of rape or colza seeds

Free

Free

2306 50 00

– Of coconut or copra

Free

Free

2306 60 00

– Of palm nuts or kernels

Free

Free

2306 90

– Other

– – Oil-cake and other residues resulting from the extraction of olive oil

2306 90 11

– – – Containing 3 % or less by weight of olive oil

Free

2306 90 19

– – – Containing more than 3 % by weight of olive oil

Free (AGR)

– – Other

2306 90 91

– – – Of germ of maize

Free

Free

2306 90 93

– – – Of sesame seeds

Free

Free

2306 90 99

– – – Other

Free

Free

2307 00

Wine lees; argol

– Wine lees

2307 00 11

– – Having a total alcoholic strength by mass not exceeding 7,9 % mas and a dry matter content not less than 25 % by weight

Free

2307 00 19

– – Other

2,03 Ecu/kg/tot/alc.

2307 00 90

– Argol

Free

2308

Vegetable materials and vegetable waste, vegetable residues and byproducts, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included

2308 10 00

– Acorns and horse-chestnuts

Free

Free

2308 90

– Other

– – Grape marc

2308 90 11

– – – Having a total alcoholic strength by mass not exceeding 4,3 % mas and a dry matter content not less than 40 % by weight

Free

Free

2308 90 19

– – – Other

2,03 Ecu/kg/tot/alc.

2308 90 30

– – Pomace or marc of fruit, other than grapes

Free

Free

2308 90 90

– – Other

4

2

2309

Preparations of a kind used in animal feeding

2309 10

– Dog or cat food, put up for retail sale

– – Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup falling within subheadings 1702 30 51 to 1702 30 99, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products

– – – Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup

– – – – Containing no starch or containing 10 % or less by weight of starch

2309 10 11

– – – – – Containing no milk products or containing less than 10 % by weight of such products

15 (AGR)

2309 10 13

– – – – – Containing not less than 10 % but less than 50 % by weight of milk products

15 (AGR)

2309 10 15

– – – – – Containing not less than 50 % but less than 75 % by weight of milk products

15 (AGR)

2309 10 19

– – – – – Containing not less than 75 % by weight of milk products

15 (AGR)

– – – – Containing more than 10 % but not more than 30 % by weight of starch

2309 10 31

– – – – – Containing no milk products or containing less than 10 % by weight of such products

15 (AGR)

2309 10 33

– – – – – Containing not less than 10 % but less than 50 % by weight of milk products

15 (AGR)

2309 10 39

– – – – – Containing not less than 50 % by weight of milk products

15 (AGR)

– – – – Containing more than 30 % by weight of starch

2309 10 51

– – – – – Containing no milk products or containing less than 10 % by weight of such products

15 (AGR)

2309 10 53

– – – – – Containing not less than 10 % but less than 50 % by weight of milk products

15 (AGR)

2309 10 59

– – – – – Containing not less than 50 % by weight of milk products

15 (AGR)

2309 10 70

– – – Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products

15 (AGR)

2309 10 90

– – Other

15

2309 90

– Other

2309 90 10

– – Fish or marine mammal solubles

9

6

– – Other

– – – Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup falling within subheadings 1702 30 51 to 1702 30 99, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products

– – – – Containing starch, glucose, glucose syrup, maltodextrine or maltodextrin syrup

– – – – – Containing no starch or containing 10 % or less by weight of starch

2309 90 31

– – – – – – Containing no milk products or containing less than 10 % by weight of such products

15 (AGR)

2309 90 33

– – – – – – Containing not less than 10 % but less than 50 % by weight of milk products

15 (AGR)

2309 90 35

– – – – – – Containing not less than 50 % but less than 75 % by weight of milk products

15 (AGR)

2309 90 39

– – – – – – Containing not less than 75 % by weight of milk products

15 (AGR)

– – – – – Containing more than 10 % but not more than 30 % by weight of starch

2309 90 41

– – – – – – Containing no milk products or containing less than 10 % by weight of such products

15 (AGR)

2309 90 43

– – – – – – Containing not less than 10 % but less than 50 % by weight of milk products

15 (AGR)

2309 90 49

– – – – – – Containing not less than 50 % by weight of milk products

15 (AGR)

– – – – – Containing more than 30 % by weight of starch

2309 90 51

– – – – – – Containing no milk products or containing less than 10 % by weight of such products

15 (AGR)

2309 90 53

– – – – – – Containing not less than 10 % but less than 50 % by weight of milk products

15 (AGR)

2309 90 59

– – – – – – Containing not less than 50 % by weight of milk products

15 (AGR)

2309 90 70

– – – – Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products

15 (AGR)

– – – Other

2309 90 91

– – – – Beet-pulp with added molasses

15 (AGR)

2309 90 99

– – – – Other

15

CHAPTER 24

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note

1.

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

Rate of duty CN code

Description

autonomous (%) or levy (AGR)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

2401

Unmanufactured tobacco; tobacco refuse

2401 10

– Tobacco, not stemmed/stripped

– – Flue-cured Virginia type and light air-cured Burley type tobacco (including Burley hybrids); light air-cured Maryland type and fire-cured tobacco (7)

2401 10 10

– – – Flue-cured Virginia type

30 MIN 29 Ecu MAX 70 Ecu/100 kg/net

23 MIN 28 Ecu MAX 30 Ecu/100 kg/net

2401 10 20

– – – Light air-cured Burley type (including Burley hybrids)

30 MIN 29 Ecu MAX 70 Ecu/100 kg/net

23 MIN 28 Ecu MAX 30 Ecu/100 kg/net

2401 10 30

– – – Light air-cured Maryland type

30 MIN 29 Ecu MAX 70 Ecu/100 kg/net

23 MIN 28 Ecu MAX 30 Ecu/100 kg/net

– – – Fire-cured tobacco

2401 10 41

– – – – Kentucky type

30 MIN 29 Ecu MAX 70 Ecu/100 kg/net

23 MIN 28 Ecu MAX 30 Ecu/100 kg/net

2401 10 49

– – – – Other

30 MIN 29 Ecu MAX 70 Ecu/100 kg/net

23 MIN 28 Ecu MAX 30 Ecu/100 kg/net

– – Other

2401 10 50

– – – Light air-cured tobacco

30 MIN 29 Ecu MAX 70 Ecu/100 kg/net

14 MIN 28 Ecu MAX 70 Ecu/100 kg/net

2401 10 60

– – – Sun-cured Oriental type tobacco

30 MIN 29 Ecu MAX 70 Ecu/100 kg/net

14 MIN 28 Ecu MAX 70 Ecu/100 kg/net

2401 10 70

– – – Dark air-cured tobacco

30 MIN 29 Ecu MAX 70 Ecu/100 kg/net

14 MIN 28 Ecu MAX 70 Ecu/100 kg/net

2401 10 80

– – – Flue-cured tobacco

30 MIN 29 Ecu MAX 70 Ecu/100 kg/net

14 MIN 28 Ecu MAX 70 Ecu/100 kg/net

2401 10 90

– – – Other tobacco

30 MIN 29 Ecu MAX 70 Ecu/100 kg/net

14 MIN 28 Ecu MAX 70 Ecu/100 kg/net

2401 20

– Tobacco, partly or wholly stemmed/stripped

– – Flue-cured Virginia type and light air-cured Burley type tobacco (including Burley hybrids); light air-cured Maryland type and fire-cured tobacco (7)

2401 20 10

– – – Flue-cured Virginia tvpe

30 MIN 29 Ecu MAX 70 Ecu/100 kg/net

23 MIN 28 Ecu MAX 30 Ecu/100 kg/net

2401 20 20

– – – Light air-cured Burley type (including Burley hybrids)

30 MIN 29 Ecu MAX 70 Ecu/100 kg/net

23 MIN 28 Ecu MAX 30 Ecu/100 kg/net

2401 20 30

– – – Light air-cured Maryland type

30 MIN 29 Ecu MAX 70 Ecu/100 kg/net

23 MIN 28 Ecu MAX 30 Ecu/100 kg/net

– – – Fire-cured tobacco

2401 20 41

– – – – Kentucky tvpe

30 MIN 29 Ecu MAX 70 Ecu/100 kg/net

23 MIN 28 Ecu MAX 30 Ecu/100 kg/net

2401 20 49

– – – – Other

30 MIN 29 Ecu MAX 70 Ecu/100 kg/net

23 MIN 28 Ecu MAX 30 Ecu/100 kg/net

– – Other

2401 20 50

– – – Light air-cured tobacco

30 MIN 29 Ecu MAX 70 Ecu/100 kg/net

14 MIN 28 Ecu MAX 70 Ecu/100 kg/net

2401 20 60

– – – Sun-cured Oriental tvpe tobacco

30 MIN 29 Ecu MAX 70 Ecu/100 kg/net

14 MIN 28 Ecu MAX 70 Ecu/100 kg/net

2401 20 70

– – – Dark air-cured tobacco

30 MIN 29 Ecu MAX 70 Ecu/100 kg/net

14 MIN 28 Ecu MAX 70 Ecu/100 kg/net

2401 20 80

– – – Flue-cured tobacco

30 MIN 29 Ecu MAX 70 Ecu/100 kg/net

14 MIN 28 Ecu MAX 70 Ecu/100 kg/net

2401 20 90

– – – Other tobacco

30 MIN 29 Ecu MAX 70 Ecu/100 kg/net

14 MIN 28 Ecu MAX 70 Ecu/100 kg/net

2401 30 00

– Tobacco refuse

30 MIN 29 Ecu MAX 70 Ecu/100 kg/net

14 MIN 28 Ecu MAX 70 Ecu/100 kg/net

2402

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

2402 10 00

– Cigars, cheroots and cigarillos, containing tobacco

80 (61)

52

100 p/st

2402 20 00

– Cigarettes containing tobacco

180

90

1 000 p/st

2402 90 00

– Other

180

90

2403

Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenized’ or ‘reconstituted’ tobacco; tobacco extracts and essences

2403 10 00

– Smoking tobacco, whether or not containing tobacco substitutes in any proportion

180

117

– Other

2403 91 00

– – ‘Homogenized’ or ‘reconstituted’ tobacco

40

26

2403 99

– – Other

2403 99 10

– – – Chewing tobacco and snuff

100

65

2403 99 90

– – – Other

40

26

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.

2.

This chapter does not cover:

(a)

sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No 2802);

(b)

earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3 (heading No 2821);

(c)

medicaments or other products of Chapter 30;

(d)

perfumery, cosmetic or toilet preparations (Chapter 33);

(e)

setts, curbstones or flagstones (heading No 6801); mosaic cubes or the like (heading No 6802); roofing, facing or damp course slates (heading No 6803);

(f)

precious or semi-precious stones (heading No 7102 or 7103);

(g)

cultured crystals (other than optical elements) weighing not less than 2,5 g each, of sodium chloride or of magnesium oxide, of heading No 3823; optical elements of sodium chloride or of magnesium oxide (heading No 9001);

(h)

billiard chalks (heading No 9504); or

(ij)

writing or drawing chalks or tailors' chalks (heading No 9609).

3.

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

4.

Heading No 2530 applies inter alia to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pottery.

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

2501 00

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

2501 00 10

– Sea water and salt liquors

Free

Free

– Common salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution

2501 00 31

– – For chemical transformation (separation of Na from C1) for the manufacture of other products (7)

1 Ecu/1 000 kg/net

– – Other

2501 00 51

– – – Denatured or for industrial uses (including refining) other than the preservation or preparation of foodstuffs for human or animal consumption (7)

5 Ecu/1 000 kg/net

2,5 Ecu/1 000 kg/net

– – – Other

2501 00 91

– – – – Salt suitable for human consumption

16 Ecu/1 000 kg/net

5,2 Ecu/1 000 kg/net

2501 00 99

– – – – Other

16 Ecu/1 000 kg/net

5,2 Ecu/1 000 kg/net

2502 00 00

Unroasted iron pyrites

Free

Free

2503

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

2503 10 00

– Crude or unrefined sulphur

Free

Free

2503 90 00

– Other

10

3,2

2504

Natural graphite

2504 10 00

– In powder or in flakes

Free

Free

2504 90 00

– Other

Free

Free

2505

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

2505 10 00

– Silica sands and quartz sands

Free

Free

2505 90 00

– Other

Free

Free

2506

Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

2506 10 00

– Quartz

1

Free

– Quartzite

2506 21 00

– – Crude or roughly trimmed

1

Free

2506 29 00

– – Other

1

Free

2507 00

Kaolin and other kaolinic clays, whether or not calcined

2507 00 10

– Crude

Free

Free

2507 00 90

– Other

Free

Free

2508

Other clays (not including expanded clays of heading No 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths

2508 10 00

– Bentonite

Free

Free

2508 20 00

– Decolorizing earths and fuller's earth

Free

Free

2508 30 00

– Fire-clay

Free

Free

2508 40 00

– Other clays

Free

Free

2508 50 00

– Andalusite, kyanite and sillimanite

Free

Free

2508 60 00

– Mullite

Free

Free

2508 70 00

– Chamotte or dinas earths

Free

Free

2509 00 00

Chalk

Free

Free

2510

Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk

2510 10 00

– Unground

Free

Free

2510 20 00

– Ground

Free

Free

2511

Natural barium sulphate (barytes); natural barium carbonate (with erite), whether or not calcined, other than barium oxide of heading No 2816

2511 10 00

– Natural barium sulphate (barytes)

Free

Free

2511 20 00

– Natural barium carbonate (witherite)

3

1

2512 00 00

Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less

Free

0,5

2513

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

– Pumice stone

2513 11 00

– – Crude or in irregular pieces, including crushed pumice (‘bimskies’)

Free

Free

2513 19 00

– – Other

3

0,9

– Emery, natural corundum, natural garnet and other natural abrasives

2513 21 00

– – Crude or in irregular pieces

Free

Free

2513 29 00

– – Other

3

0,9

2514 00 00

Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

Free

Free

2515

Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2,5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

– Marble and travertine

2515 11 00

– – Crude or roughly trimmed

Free

Free

2515 12 00

– – Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

Free

Free

2515 20 00

– Ecaussine and other calcareous monumental or building stone; alabaster

Free

Free

2516

Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

– Granite

2516 11 00

– – Crude or roughly trimmed

Free

Free

2516 12

– – Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

2516 12 10

– – – Of a thickness not exceeding 25 cm

7

3,5

2516 12 90

– – – Other

Free

Free

– Sandstone

2516 21 00

– – Crude or roughly trimmed

Free

Free

2516 22

– – Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

2516 22 10

– – – Of a thickness not exceeding 25 cm

7

3,5

2516 22 90

– – – Other

Free

Free

2516 90

– Other monumental or building stone

2516 90 10

– – Porphyry, syenite, lava, basalt, gneiss, trachyte and other similar hard rocks, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm

7

3,5

– – Other

2516 90 91

– – – Porphyry and basalt

Free

Free

2516 90 99

– – – Other

Free

Free

2517

Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading No 2515 or 2516, whether or not heat-treated

2517 10

– 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

2517 10 10

– – Pebbles, gravel, shingle and flint

Free

Free

2517 10 90

– – Other

Free

Free

2517 20 00

– Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517 10

Free

Free

2517 30 00

– Tarred macadam

Free

Free

– Granules, chippings and powder, of stones of heading No 2515 or 2516, whether or not heat-treated

2517 41 00

– – Of marble

Free

Free

2517 49 00

– – Other

Free

Free

2518

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

2518 10 00

– Dolomite not calcined

Free

Free

2518 20 00

– Calcined dolomite

4

1,8

2518 30 00

– Agglomerated dolomite (including tarred dolomite)

5

2,2

2519

Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure

2519 10 00

– Natural magnesium carbonate (magnesite)

Free

Free

2519 90

– Other

2519 90 10

– – Magnesium oxide, other than calcined natural magnesium carbonate

9

4,1

2519 90 30

– – Dead-burned (sintered) magnesia

Free

Free

2519 90 90

– – Other

Free

Free

2520

Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders

2520 10 00

– Gypsum; anhydrite

Free

Free

2520 20

– Plasters

2520 20 10

– – Building

Free

Free

2520 20 90

– – Other

Free

Free

2521 00 00

Limestone flux; limestone and other calcareous stone, of a kind used j for the manufacture of lime or cement

Free

Free

2522

Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading No 2825

2522 10 00

– Quicklime

4

3,5

2522 20 00

– Slaked lime

4

3,5

2522 30 00

– Hydraulic lime

4

3,5

2523

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

2523 10 00

– Cement clinkers

8

3,2

– Portland cement

2523 21 00

– – White cement, whether or not artificially coloured

8

3,2

2523 29 00

– – Other

8

3,2

2523 30 00

– Aluminous cement (‘ ciment fondu’)

8

3,2

2523 90

– Other hydraulic cements

2523 90 10

– – Blast furnace cement

8

3,2

2523 90 30

– – Pozzolanic cement

8

3,2

2523 90 90

– – Other

8

3,2

2524 00

Asbestos

2524 00 10

– Crude, in rock form, including concentrates

Free

Free

2524 00 30

– Fibres, flakes or powder

Free

Free

2524 00 90

– Other

Free

Free

2525

Mica, including splittings; mica waste

2525 10 00

– Crude mica and mica rifted into sheets or splittings

Free

Free

2525 20 00

– Mica powder

Free

Free

2525 30 00

– Mica waste

Free

Free

2526

Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc

2526 10 00

– Not crushed, not powdered

Free

Free

2526 20 00

– Crushed or powdered

3

0,9

2527 00 00

Natural cryolite; natural chiolite

Free

Free

2528

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

2528 10 00

– Natural sodium borates

Free

Free

2528 90 00

– Other

Free

Free

2529

Feldspar; leucite; nepheline and nepheline syenite; fluorspar

2529 10 00

– Feldspar

Free

Free

– Fluorspar

2529 21 00

– – Containing by weight 97 % or less of calcium fluoride

3

Free

2529 22 00

– – Containing by weight more than 97 % of calcium fluoride

3

Free

2529 30 00

– Leucite; nepheline and nepheline syenite

Free

Free

2530

Mineral substances not elsewhere specified or included

2530 10 00

– Vermiculite, perlite and chlorites, unexpanded

Free

Free

2530 20 00

– Kieserite, epsomite (natural magnesium sulphates)

Free

Free

2530 30 00

– Earth colours

Free

Free

2530 40 00

– Natural micaceous iron oxides

3

1,8

2530 90 00

– Other

Free

Free

CHAPTER 26

ORES, SLAG AND ASH

Notes

1.

This chapter does not cover:

(a)

slag or similar industrial waste prepared as macadam (heading No 2517);

(b)

natural magnesium carbonate (magnesite), whether or not calcined (heading No 2519);

(c)

basic slag of Chapter 31;

(d)

slag wool, rock wool or similar mineral wools (heading No 6806);

(e)

waste or scrap of precious metal or of metal clad with precious metal (heading No 7112); or

(f)

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

2.

For the purposes of heading Nos 2601 to 2617, the term ‘ores’ means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading No 2844 or of the metals of Section XIV or XV, even if the are intended for non-metallurgical purposes. Heading Nos 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

3.

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

Rate of duty CN code

Description

autonomous (%)

conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

2601

Iron ores and concentrates, including roasted iron pyrites

– Iron ores and concentrates, other than roasted iron pyrites

2601 11 00

– – Non-agglomerated (ECSC)

Free

2601 12 00

– – Agglomerated (ECSC)

Free

2601 20 00

– Roasted iron pyrites

Free

Free

2602 00 00

Manganese ores and concentrates, including manganiferous iron ores and concentrates with a manganese content of 20 % or more, calculated on the dry weight (ECSC)

Free

2603 00 00

Copper ores and concentrates

Free

Free

2604 00 00

Nickel ores and concentrates

Free

Free

2605 00 00

Cobalt ores and concentrates

Free

Free

2606 00 00

Aluminium ores and concentrates

Free

Free

2607 00 00

Lead ores and concentrates

Free

Free

2608 00 00

Zinc ores and concentrates

Free

Free

2609 00 00

Tin ores and concentrates

Free

Free

2610 00 00

Chromium ores and concentrates

Free

Free

2611 00 00

Tungsten ores and concentrates

Free

Free

2612

Uranium or thorium ores and concentrates

2612 10

– Uranium ores and concentrates

2612 10 10

– – Uranium ores and pitchblende, and concentrates thereof, with a uranium content of more than 5 % by weight (Euratom)

Free

Free

2612 10 90

– – Other

Free

Free

2612 20

– Thorium ores and concentrates

2612 20 10

– – Monazite; urano-thorianite and other thorium ores and concentrates, with a thorium content of more than 20 % by weight (Euratom)

Free

Free

2612 20 90

– – Other

Free

Free

2613

Molybdenum ores and concentrates

2613 10 00

– Roasted

Free

Free

2613 90 00

– Other

Free

Free

2614 00

Titanium ores and concentrates

2614 00 10

– Ilmenite and concentrates thereof

Free

Free

2614 00 90

– Other

Free

Free

2615

Niobium, tantalum, vanadium or zirconium ores and concentrates

2615 10 00

– Zirconium ores and concentrates

Free

Free

2615 90

– Other

2615 90 10

– – Niobium and tantalum ores and concentrates

Free

Free

2615 90 90

– – Vanadium ores and concentrates

Free

Free

2616

Precious metal ores and concentrates

2616 10 00

– Silver ores and concentrates

Free

Free

2616 90 00

– Other

Free

Free

2617

Other ores and concentrates

2617 10 00

– Antimony ores and concentrates

Free

Free

2617 90 00

– Other

Free

Free

2618 00 00

Granulated slag (slag sand) from the manufacture of iron or steel

Free

Free

2619 00

Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel

2619 00 10

– Blast-furnace dust (ECSC)

Free

– Other

2619 00 91

– – Waste suitable for the recovery of iron or manganese

Free

Free

2619 00 93

– – Slag suitable for the extraction of titanium oxide

Free

Free

2619 00 95

– – Waste suitable for the extraction of vanadium

Free

Free

2619 00 99

– – Other

Free

Free

2620

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

– Containing mainly zinc

2620 11 00

– – Hard zinc spelter

Free

Free

2620 19 00

– – Other

Free

Free

2620 20 00

– Containing mainly lead

Free

Free

2620 30 00

– Containing mainly copper

Free

Free

2620 40 00

– Containing mainly aluminium

Free

Free

2620 50 00

– Containing mainly vanadium

Free

Free

2620 90

– Other

2620 90 10

– – Containing mainly nickel

Free

Free

2620 90 20

– – Containing mainly niobium and tantalum

Free

Free

2620 90 30

– – Containing mainly tungsten

Free

Free

2620 90 40

– – Containing mainly tin

Free

Free

2620 90 50

– – Containing mainly molybdenum

Free

Free

2620 90 60

– – Containing mainly titanium

Free

Free

2620 90 70

– – Containing mainly antimony

Free

Free

2620 90 80

– – Containing mainly cobalt

Free

Free

2620 90 91

– – Containing mainly zirconium

Free

Free

2620 90 99

– – Other

Free

Free

2621 00 00

Other slag and ash, including seaweed ash (kelp)

Free

Free

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 within heading No 2711;

(b)

medicaments of heading No 3003 or 3004; or

(c)

mixed unsaturated hydrocarbons of heading No 3301, 3302 or 3805.

2.

References in heading No 2710 to ‘petroleum oils and oils obtained from bituminous minerals’ include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.

However, the references do not include liquid synthetic polyolefins of which less than 60 % by volume distils at 300 oC, after conversion to 1 013 mbar when a reduced-pressure distillation method is used (Chapter 39).

Subheading notes

1.

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

2.

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

3.

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

Additional notes (62)

1.

For the purposes of heading No 2710: (a)

‘light oils’ (subheadings 2710 00 11 to 2710 00 39) means oils and preparations of which 90 % or more by volume (including losses) distils at 210 oC (ASTM D 86 method);

(b)

‘special spirits’ (subheadings 2710 00 21 and 2710 00 25) means light oils as defined in paragraph (a) above, not containing any anti-knock preparations, and with a difference of not more than 60 oC between the temperatures at which 5 % and 90 % by volume (including losses) distil;

(c)

‘white spirit’ (subheading 2710 00 21) means special spirits as defined in paragraph (b) above with a flash-point higher than 21 oC by the Abel-Pensky method (63) ;

(d)

‘medium oils’ (subheadings 2710 00 41 to 2710 00 59) means oils and preparations of which less than 90% by volume (including losses) distils at 210 oC and 65 % or more by volume (including losses) distils at 250 oC (ASTM D 86 method);

(e)

‘heavy oils’ (subheadings 2710 00 61 to 2710 00 99) means oils and preparations of which less than 65 % by volume (including losses) distils at 250 oC by the ASTM D 86 method or of which the distillation percentage at 250 oC cannot be determined by that method;

(f)

‘gas oils’ (subheadings 2710 00 61 to 2710 00 69) means heavy oils as defined in paragraph (e) above of which 85 % or more by volume (including losses) distils at 350 oC (ASTM D 86 method);

(g)

‘fuel oils’ (subheadings 2710 00 71 to 2710 00 79) means heavy oils as defined in paragraph (e) above (other than gas oils as defined in paragraph (f) above) which, for a corresponding diluted colour C, have a viscosity V:

not exceeding that shown in line I of the following table when the sulphated ashes content is less than 1 % by the ASTM D 874 method and the saponification index is less than 4 by the ASTM D 939-54 method,

exceeding that shown in line II when the pour point is not less than 10 oC by the ASTM D 97 method,

exceeding that shown in line I but not exceeding that shown in line II when 25 % or more by volume distils at 300 oC by the ASTM D 86 method or, if less than 25 % by volume distils at 300 oC, when the pour point is higher than 10 oC below zero by the ASTM D 97 method. These provisions apply only to oils having a diluted colour C of less than 2.

Diluted colour C/Viscosity V concordance table

Colour C

0

0,5

1

1,5

2

2,5

3

3,5

4

4,5

5

5,5

6

6,5

7

7,5

and above

Viscosity V

I

4

4

4

5,4

9

15,1

25,3

42,4

71,1

119

200

335

562

943

1 580

2 650

II

7

7

7

7

9

15,1

25,3

42,4

71,1

119

200

335

562

943

1 580

2 650

The term ‘viscosity V’ means the kinematic viscosity at 50 oC expressed in 10-6 m2 s-1 by the ASTM D 445 method. The term ‘diluted colour C’ means the colour of a product, as determined by the ASTM D 1500 method, after one part of such product has been mixed with 99 parts by volume of carbon tetrachloride. The colour must be determined immediately after dilution. This subheading covers only fuel oils of natural colour. Subheadings 2710 00 71 to 2710 00 79 do not cover heavy oils defined in paragraph (e) above for which it is not possible to determine the distillation percentage at 250 oC by the ASTM D 86 method (zero shall be deemed to be a percentage), the kinematic viscosity at 50 oC by the ASTM D 445 method or the diluted colour C by the ASTM D 1500 method. Such products fall within subheadings 2710 00 91 to 2710 00 99. 2.

For the purposes of heading No 2712, the expression ‘crude petroleum jelly’ (subheading 2712 10 10) shall be taken to apply to petroleum jelly of a natural colour higher than 4,5 by the ASTM D 1500 method. 3.

For the purposes of subheadings 2712 90 31 to 2712 90 39), the term ‘crude’ shall be taken to apply to products: (a)

with an oil content of 3,5 or higher by the ASTM D 721 method, if their viscosity at 100 oC is lower than 9x 10-6 m2 s-1 by the ASTM D 445 method;

or (b)

of a natural colour higher than 3 by the ASTM D 1500 method, if their viscosity at 100 oC is 9x 10-6 m2 s-1 or higher by the ASTM D 445 method.

4.

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

vacuum distillation;

(b)

redistillation by a very thorough fractionation process;

(c)

cracking;

(d)

reforming;

(e)

extraction by means of selective solvents;

(f)

the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;

(g)

polymerization;

(h)

alkylation;

(ij)

isomerization;

(k)

(in respect of products of subheadings 2710 00 61 to 2710 00 99 only) desulphurization with hydrogen resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);

(l)

(in respect of products of heading No 2710 only) deparaffining by a process other than filtering;

(m)

(in respect of products of subheadings 2710 00 61 to 2710 00 99 only) treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250 oC with the use of a catalyst, other than to effect desulphurization, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of subheadings 2710 00 91 to 2710 00 99 (e.g. hydrofinishing or decolorization) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

(n)

(in respect of products of subheadings 2710 00 71 to 2710 00 79 only) atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 oC by the ASTM D 86 method. If 30 % or more by volume, including losses, of such products distils at 300 oC by the ASTM D 86 method, the quantities of products which may be obtained during the atmospheric distillation and which fall within subheadings 2710 00 11 to 2710 00 39 or 2710 00 41 to 2710 00 59 shall be dutiable at the same rates as those provided for under subheading 2710 00 79) according to the kind and value of the products used and on the net weight of the products obtained. This rule shall not apply to products so obtained which, within a period of six months and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific process or chemical transformation by a process not being a specific process;

(o)

(in respect of products of subheadings 2710 00 91 to 2710 00 99 only) treatment by means of a high-frequency electrical brush-discharge.

Should any preparatory treatment prior to the abovementioned treatments be necessary by reason of technical requirements, the customs exemption shall apply only to the quantities of the products intended for and actually subjected to such abovementioned treatments; any waste products arising during preparatory treatment shall also be exempt from customs duty.

5.

The quantities of products which may be obtained during chemical transformation, or during preparatory treatment which may be necessary by reason of technical requirements, and which fall within heading Nos or subheadings 2707 10 10, 2707 20 10, 2707 30 10, 2707 50 10, 2710, 2711, 2712 10, 2712 20 00, 2712 90 31 to 2712 90 90, 2713 90, 2901 10 10, 2902 20 10, 2902 30 10 and 2902 44 10 shall be dutiable at the same rates as those provided for in respect of products for other purposes', according to the kind and value of the products used and on the net weight of the products obtained. This rule shall not apply to such products falling within heading Nos 2710, 2711 and 2712 which, within a period of six months and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific process or further chemical transformation. 6.

Subheading 2710 00 95 covers only oils to be mixed with other oils, with the products of heading No 3811 or with thickeners in order to produce oils, greases or lubricating preparations, by enterprises which, because of the plant with which they are equipped, cannot claim exemption from customs duty under the terms of additional note 5 above relating to heading No 2710, and which process such oils for resale in plants equipped with all the following: —

at least two storage tanks for the basic oils in bulk,

at least one mixing tank, with power-driven mixing equipment, with or without heating equipment, and with provision for the incorporation of additives, and

packaging equipment.

These last three requirements concerning plant equipment are also applicable when the mixing is carried out in rented plants or by a subcontractor.

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

2701

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

– Coal, whether or not pulverised, but not agglomerated

2701 11

– – Anthracite (ECSC)

2701 11 10

– – – Having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 10 %

Federal Republic of Germany: 6 DM/1 000 kg/net Other: Free

2701 11 90

– – – Other

Federal Republic of Germany: 6 DM/1 000 kg/net Other: Free

2701 12

– – Bituminous coal (ECSC)

2701 12 10

– – – Coking coal

Federal Republic of Germany: 6 DM/1 000 kg/net Other: Free

2701 12 90

– – – Other

Federal Republic of Germany: 6 DM/1 000 kg/net Other: Free

2701 19 00

– – Other coal (ECSC)

Federal Republic of Germany: 6 DM/1 000 kg/net Other: Free

2701 20 00

– Briquettes, ovoids and similar solid fuels manufactured from coal (ECSC)

Italy: 1,8 Federal Republic of Germany: 6 DM/1 000 kg/net Other: Free

2702

Lignite, whether or not agglomerated, excluding jet

2702 10 00

– Lignite, whether or not pulverized, but not agglomerated (ECSC)

Greece: 5 France: 2,2 Other: Free

2702 20 00

– Agglomerated lignite (ECSC)

Greece: 5 Italy: 1,8 France: 2,2 Other: Free

2703 00 00

Peat (including peat litter), whether or not agglomerated

Free

Free

2704 00

Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

– Coke and semi-coke of coal

2704 00 11

– – For the manufacture of electrodes

3

1,4

2704 00 19

– – Other (ECSC)

Italy: 3,8 Other: Free

2704 00 30

– Coke and semi-coke of lignite (ECSC)

Italy: 3,8 Other: Free

2704 00 90

– Other

3

1,4

2705 00 00

Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons

Free

Free

1 000 m3

2706 00 00

Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars

Free

Free

2707

Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents

2707 10

– Benzole

2707 10 10

– – For use as a power or heating fuel

10

5

2707 10 90

– – For other purposes (7)

Free

Free

2707 20

– Toluole

2707 20 10

– – For use as a power or heating fuel

10

5

2707 20 90

– – For other purposes (7)

Free

Free

2707 30

– Xylole

2707 30 10

– – For use as a power or heating fuel

10

5

2707 30 90

– – For other purposes (7)

Free

Free

2707 40 00

– Naphthalene

Free

1,5

2707 50

– Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 oC by the ASTM D 86 method

2707 50 10

– – For use as power or heating fuels

10

5

– – For other purposes (7)

2707 50 91

– – – Solvent naphtha

Free

Free

2707 50 99

– – – Other

Free

Free

2707 60

– Phenols

2707 60 10

– – Cresols

3

2,5

2707 60 30

– – Xylenols

3

2,5

2707 60 90

– – Other, including mixtures of phenols

3

2,5

– Other

2707 91 00

– – Creosote oils

5

3,5

2707 99

– – Other

– – – Crude oils

2707 99 11

– – – – Crude light oils of which 90 % or more by volume distils at temperatures of up to 200 oC

10

3,2

2707 99 19

– – – – Other

2

1

2707 99 30

– – – Sulphuretted toppings

Free

Free

2707 99 50

– – – Basic products

6

3

2707 99 70

– – – Anthracene

Free

Free

– – – Other

2707 99 91

– – – – For the manufacture of the products of heading No 2803 (7)

Free

2,9

2707 99 99

– – – – Other

5

3,5

2708

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

2708 10 00

– Pitch

Free

Free

2708 20 00

– Pitch coke

Free

Free

2709 00 00

Petroleum oils and oils obtained from bituminous minerals, crude

Free

Free

2710 00

Petroleum oils and oils obtained from bituminous minerals, other than; crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations

– Light oils

2710 00 11

– – For undergoing a specific process (7)

14 (18)

7

2710 00 15

– – For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 00 11 (7)

14 (18) (64)

7 (64)

– – For other purposes

– – – Special spirits

2710 00 21

– – – – White spirit

14 (65)

7

2710 00 25

– – – – Other

14 (65)

7

– – – Other

– – – – Motor spirit

2710 00 31

– – – – – Aviation spirit

14 (65)

7

– – – – – Other, with a lead content

2710 00 33

– – – – – – Not exceeding 0,013 g/1

14 (65)

7

2710 00 35

– – – – – – Exceeding 0.013 g/l

14 (65)

7

2710 00 37

– – – – Spirit type jet fuel

14 (65)

7

2710 00 39

– – – – Other light oils

14 (65)

7

– Medium oils

2710 00 41

– – For undergoing a specific process (7)

14 (18)

7

2710 00 45

– – For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 00 41 (7)

14 (18) (64)

7 (64)

– – For other purposes

– – – Kerosene

2710 00 51

– – – – Jet fuel

14 (65)

7

2710 00 55

– – – – Other

14 (65)

7

2710 00 59

– – – Other

14 (65)

7

– Heavy oils

– – Gas oils

2710 00 61

– – – For undergoing a specific process (7)

10 (18)

5

2710 00 65

– – – For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 00 61 (7)

10 (18) (64)

5 (64)

2710 00 69

– – – For other purposes

10 (66)

5

– – Fuel oils

2710 00 71

– – – For undergoing a specific process (7)

10 (18)

5

2710 00 75

– – – For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 00 71 (7)

10 (18) (64)

5 (64)

2710 00 79

– – – For other purposes

10 (66)

5

– – Lubricating oils; other oils

2710 00 91

– – – For undergoing a specific process (7)

12 (18)

6

2710 00 93

– – – For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 00 91 (7)

12 (18) (64)

6 (64)

2710 00 95

– – – To be mixed in accordance with the terms of additional note 6 (CN) to this chapter (7)

12 (67)

6

2710 00 99

– – – For other purposes

12 (68)

6

2711

Petroleum gases and other gaseous hydrocarbons

– Liquefied

2711 11 00

– – Natural gas

3,5 (18)

1,5

2711 12

– – Propane

– – – Propane of a purity not less than 99 %

2711 12 11

– – – – For use as a power or heating fuel

25

16

2711 12 19

– – – – For other purposes (7)

Free

Free

– – – Other

2711 12 91

– – – – For undergoing a specific process (7)

3,5 (18)

1,5

2711 12 93

– – – – For undergoing chemical transformation by a process other than those specified in respect of subheading 2711 12 91 (7)

3,5 (18) (64)

1,5 (64)

2711 12 99

– – – – For other purposes

3,5

1,5

2711 13

– – Butanes

2711 13 10

– – – For undergoing a specific process (7)

3,5 (18)

1,5

2711 13 30

– – – For undergoing chemical transformation by a process other than those specified in respect of subheading 2711 13 10 (7)

3,5 (18) (64)

1,5 (64)

2711 13 90

– – – For other purposes

3,5

1,5

2711 14 00

– – Ethylene, propylene, butylene and butadiene

3,5 (18)

1,5

2711 19 00

– – Other

3,5 (18)

1,5

– In gaseous state

2711 21 00

– – Natural gas

3,5 (18)

1,5

2711 29 00

– – Other

3,5 (18)

1,5

2712

Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured

2712 10

– Petroleum jelly

2712 10 10

– – Crude

2,5 (18) (64)

1,8 (64)

2712 10 90

– – Other

10

4,9

2712 20 00

– Paraffin wax containing by weight less than 0,75 % of oil

10

4,4

2712 90

– Other

– – Ozokerite, lignite wax or peat wax (natural products)

2712 90 11

– – – Crude

3

1,5

2712 90 19

– – – Other

10

3,8

– – Other

– – – Crude

2712 90 31

– – – – For undergoing a specific process (7)

2,5 (18)

1,8

2712 90 33

– – – – For undergoing chemical transformation by a process other than those specified in respect of subheading 2712 90 31 (7)

2,5 (18) (64)

1,8 (64)

2712 90 39

– – – – For other purposes

2,5

1,8

2712 90 90

– – – Other

10

4,4

2713

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

– Petroleum coke

2713 11 00

– – Not calcined

Free

Free

2713 12 00

– – Calcined

Free

Free

2713 20 00

– Petroleum bitumen

Free

Free

2713 90

– Other residues of petroleum oils or of oils obtained from bituminous minerals

2713 90 10

– – For the manufacture of the products of heading No 2803 (7)

Free

1,8

2713 90 90

– – Other

4

1,8

2714

Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks

2714 10 00

– Bituminous or oil shale and tar sands

Free

Free

2714 90 00

– Other

Free

Free

2715 00 00

Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)

0,9

(25)

2716 00 00

Electrical energy

Free

Free

1 000 kWh

SECTION VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Notes

1.

(a)

Goods (other than radioactive ores) answering to a description in heading No 2844 or 2845 are to be classified within those headings and within no other heading of the nomenclature.

(b)

Subject to paragraph (a) above, goods answering to a description in heading No 2843 or 2846 are to be classified within those headings and within no other heading of this section.

2.

Subject to note 1 above, goods classifiable within heading No 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified within those headings and within no other heading of the nomenclature.

3.

Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified within the heading appropriate to that product, provided that the constituents are:

(a)

having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

(b)

presented together; and

(c)

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

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 necessary for their preservation or transport;

(e)

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

2.

In addition to dithionites and sulphoxylates, stabilized with organic substances (heading No 2831), carbonates and peroxocarbonates of inorganic bases (heading No 2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading No 2837), fulminates, cyanates and thiocyanates, of inorganic bases (heading No 2838), organic products included in heading Nos 2843 to 2846 and carbides (heading No 2849), only the following compounds of carbon are to be classified in this chapter:

(a)

oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading No 2811);

(b)

halide oxides of carbon (heading No 2812);

(c)

carbon disulphide (heading No 2813);

(d)

thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading No 2842);

(e)

hydrogen peroxide, solidified with urea (heading No 2847), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metallic derivatives (heading No 2851) other than calcium cyanamide, whether or not pure (Chapter 31).

3.

Subject to the provisions of note 1 to Section VI, this chapter does not cover:

(a)

sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;

(b)

organo-inorganic compounds other than those mentioned in note 2 above;

(c)

products mentioned in note 2, 3, 4 or 5 to Chapter 31;

(d)

inorganic products of a kind used as luminophores, of heading No 3206;

(e)

artificial graphite (heading No 3801); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No 3813; ink removers put up in packings for retail sale, of heading No 3823; cultured crystals (other than optical elements) weighing not less than 2,5 g each, of the halides of the alkali or alkaline-earth metals, of heading No 3823;

(f)

precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (heading Nos 7102 to 7105), or precious metals or precious metal alloys of Chapter 71;

(g)

the metals, whether or not pure, or metal alloys of Section XV; or

(h)

optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading No 9001).

4.

Chemically defined complex acids consisting of a non-metal acid of sub-chapter II and a metallic acid of sub-chapter IV are to be classified in heading No 2811.

5.

Heading Nos 2826 to 2842 apply only to metallic or ammonium salts or peroxysalts.

Except where the context otherwise requires, double or complex salts are to be classified in heading No 2842.

6.

Heading No 2844 applies only to:

(a)

technetium (atomic No 43), promethium (atomic No 61), polonium (atomic No 84) and all elements with an atomic number greater than 84;

(b)

natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;

(c)

compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;

(d)

alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 0,002 µCi/g;

(e)

spent (irradiated) fuel elements (cartridges) of nuclear reactors;

(f)

radioactive residues whether or not usable.

The term ‘isotopes’, for the purposes of this note and of the wording of heading Nos 2844 and 2845, refers to:

individual nuclides, excluding, however, those existing in nature in the monoisotopic state;

mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.

7.

Heading No 2848 includes copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus.

8.

Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified within this chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall within heading No 3818.

Additional note

1.

Unless provided otherwise, the salts specified in subheadings include acid salts and basic salts.Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

I.CHEMICAL ELEMENTS

2801

Fluorine, chlorine, bromine and iodine

2801 10 00

– Chlorine

14

11

2801 20 00

– Iodine

Free

Free

2801 30

– Fluorine; bromine

2801 30 10

– – Fluorine

9

5

2801 30 90

– – Bromine

15 (69)

9

2802 00 00

Sulphur, sublimed or precipitated; colloidal sulphur

10

4,6

2803 00

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

2803 00 10

– Methane black

5

Free

2803 00 30

– Acetylene black

5

Free

2803 00 90

– Other

5

Free

2804

Hydrogen, rare gases and other non-metals

2804 10 00

– Hydrogen

7

3,7

m3 (70)

– Rare gases

2804 21 00

– – Argon

11

5

m3 (70)

2804 29 00

– – Other

11

5

m3 (70)

2804 30 00

– Nitrogen

8

6

m3 (70)

2804 40 00

– Oxygen

9

5

m3 (70)

2804 50

– Boron; tellurium

2804 50 10

– – Boron

8

6

2804 50 90

– – Tellurium

4

2,1

– Silicon

2804 61 00

– – Containing by weight not less than 99,99 % of silicon

8

6

2804 69 00

– – Other

8

6

2804 70 00

– Phosphorus

15

6

2804 80 00

– Arsenic

4

2,1

2804 90 00

– Selenium

Free

Free

2805

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

– Alkali metals

2805 11 00

– – Sodium

7

5

2805 19 00

– – Other

9

4,1

– Alkaline-earth metals

2805 21 00

– – Calcium

11

5,7

2805 22 00

– – Strontium and barium

11

5,7

2805 30

– Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed

2805 30 10

– – Intermixtures or interalloys

18

12

2805 30 90

– – Other

5

2,7

2805 40

– Mercury

2805 40 10

– – In flasks of a net capacity of 34,5 kg (standard weight), of a fob value, per flask, not exceeding 224 ECU

8,4 Ecu b/f

6,7 Ecu b/f

2805 40 90

– – Other

Free

Free

II.INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS

2806

Hydrogen chloride (hydrochloric acid); chlorosulphuric acid

2806 10 00

– Hydrogen chloride (hydrochloric acid)

12

6

2806 20 00

– Chlorosulphuric acid

12

6

2807 00

Sulphuric acid; oleum

2807 00 10

– Sulphuric acid

4

3

2807 00 90

– Oleum

4

3

2808 00 00

Nitric acid; sulphonitric acids

15

6

2809

Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids

2809 10 00

– Diphosphorus pentaoxide

14

11

kg P2O5

2809 20 00

– Phosphoric acid and polyphosphoric acids

14

11

kg P2O5

2810 00 00

Oxides of boron; boric acids

8

3,7

2811

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

– Other inorganic acids

2811 11 00

– – Hydrogen fluoride (hydrofluoric acid)

13

7

2811 19 00

– – Other

12

5,3

– Other inorganic oxygen compounds of non-metals

2811 21 00

– – Carbon dioxide

15

8

2811 22 00

– – Silicon dioxide

10

4,6

2811 23 00

– – Sulphur dioxide

15

12

2811 29

– – Other

2811 29 10

– – – Sulphur trioxide (sulphuric anhydride); diarsenic trioxide

8

4,6

2811 29 30

– – – Nitrogen oxides

11

5

2811 29 90

– – – Other

12

5,3

III.HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS

2812

Halides and halide oxides of non-metals

2812 10

– Chlorides and chloride oxides

2812 10 10

– – Of phosphorus

12

6

2812 10 90

– – Other

12

6

2812 90 00

– Other

14

5,7

2813

Sulphides of non-metals; commercial phosphorus trisulphide

2813 10 00

– Carbon disulphide

8

6

2813 90

– Other

2813 90 10

– – Phosphorus sulphides, commercial phosphorus trisulphide

13

5,3

2813 90 90

– – Other

8

3,7

IV.INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS

2814

Ammonia, anhydrous or in aqueous solution

2814 10 00

– Anhydrous ammonia

15

11

2814 20 00

– Ammonia in aqueous solution

15

11

2815

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

– Sodium hydroxide (caustic soda)

2815 11 00

– – Solid

14

12

2815 12 00

– – In aqueous solution (soda lye or liquid soda)

14

12

kg NaOH

2815 20

– Potassium hydroxide (caustic potash)

2815 20 10

– – Solid

13

11

2815 20 90

– – In aqueous solution (potassium lye or liquid potassium)

13

11

kg KOH

2815 30 00

– Peroxides of sodium or potassium

13

8

2816

Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium

2816 10 00

– Hydroxide and peroxide of magnesium

9

4,1

2816 20 00

– Oxide, hydroxide and peroxide of strontium

12

6

2816 30 00

– Oxide, hydroxide and peroxide of barium

11

8,8

2817 00 00

Zinc oxide; zinc peroxide

14

11

2818

Aluminium oxide (including artificial corundum); aluminium hydroxide

2818 10 00

– Artificial corundum

10

5,2

2818 20 00

– Other aluminium oxide

11 (71)

5,7

2818 30 00

– Aluminium hydroxide

11 (71)

5,7

2819

Chromium oxides and hydroxides

2819 10 00

– Chromium trioxide

15

13,4

2819 90 00

– Other

15

13,4

2820

Manganese oxides

2820 10 00

– Manganese dioxide

12

5,3

2820 90 00

– Other

15

6,9

2821

Iron oxides and hydroxides; earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3

2821 10 00

– Iron oxides and hydroxides

10

4,6

2821 20 00

– Earth colours

10

4,6

2822 00 00

Cobalt oxides and hydroxides; commercial cobalt oxides

10

4,6

2823 00 00

Titanium oxides

15

6

2824

Lead oxides; red lead and orange lead

2824 10 00

– Lead monoxide (litharge, massicot)

13

10,5

2824 20 00

– Red lead and orange lead

13

10,5

2824 90 00

– Other

13

10,5

2825

Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides

2825 10 00

– Hydrazine and hydroxylamine and their inorganic salts

15

6

2825 20 00

– Lithium oxide and hydroxide

13

5,3

2825 30 00

– Vanadium oxides and hydroxides

9

5,5

2825 40 00

– Nickel oxides and hydroxides

Free

Free

2825 50 00

– Copper oxides and hydroxides

5

3,2

2825 60

– Germanium oxides and zirconium dioxide

2825 60 10

– – Germanium oxides

10

7

2825 60 90

– – Zirconium dioxide

10

7

2825 70 00

– Molybdenum oxides and hydroxides

13

5,3

2825 80 00

– Antimony oxides

14

11

2825 90

– Other

2825 90 10

– – Calcium oxide, hydroxide and peroxide

10

4,6

2825 90 20

– – Beryllium oxide and hydroxide

10

5,3

2825 90 30

– – Tin oxides

11

5,7

2825 90 40

– – Tungsten oxides and hydroxides

8

4,6

2825 90 50

– – Mercury oxides

7

4,1

2825 90 90

– – Other

14

11

V.SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS

2826

Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts

– Fluorides

2826 11 00

– – Of ammonium or of sodium

14

10

2826 12 00

– – Of aluminium

12

5,3

2826 19 00

– – Other

12

5,3

2826 20 00

– Fluorosilicates of sodium or of potassium

15

12

2826 30 00

– Sodium hexafluoroaluminate (synthetic cryolite)

11

8

2826 90

– Other

2826 90 10

– – Dipotassium hexafluorozirconate

9

5

2826 90 90

– – Other

13

8

2827

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

2827 10 00

– Ammonium chloride

14

6,6

2827 20 00

– Calcium chloride

10

4,6

– Other chlorides

2827 31 00

– – Of magnesium

10

4,6

2827 32 00

– – Of aluminium

14

6,6

2827 33 00

– – Of iron

3

2,1

2827 34 00

– – Of cobalt

13

10,4

2827 35 00

– – Of nickel

13

10,4

2827 36 00

– – Of zinc

12

6

2827 37 00

– – Of tin

9

4,1

2827 38 00

– – Of barium

11

5,7

2827 39 00

– – Other

12

6

– Chloride oxides and chloride hydroxides

2827 41 00

– – Of copper

5

3,2

2827 49

– – Other

2827 49 10

– – – Of lead

5

3,2

2827 49 90

– – – Other

12

5,3

– Bromides and bromide oxides

2827 51 00

– – Bromides of sodium or of potassium

15

6,9

2827 59 00

– – Other

15

69

2827 60 00

– Iodides and iodide oxides

15

6,9

2828

Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites

2828 10

– Commercial calcium hypochlorite and other calcium hypochlorites

2828 10 10

– – Commercial calcium hypochlorite

15

6,9

2828 10 90

– – Other

15

6,9

2828 90 00

– Other

14

6,6

2829

Chlorates and perchlorates; bromates and perbromates; iodates and periodates

– Chlorates

2829 11 00

– – Of sodium

10

8

2829 19 00

– – Other

10

8

2829 90

– Other

2829 90 10

– – Perchlorates

7

4,8

2829 90 90

– – Other

15

6,9

2830

Sulphides; polysulphides

2830 10 00

– Sodium sulphides

15

6,9

2830 20 00

– Zinc sulphide

15

6,9

2830 30 00

– Cadmium sulphide

15

6,9

2830 90

– Other

– – Sulphides

2830 90 11

– – – Of calcium; of antimony; of iron

8

4,6

2830 90 19

– – – Other

15

6,9

2830 90 90

– – Polysulphides

15

6,9

2831

Dithionites and sulphoxylates

2831 10 00

– Of sodium

15

12

2831 90 00

– Other

15

12

2832

Sulphites; thiosulphates

2832 10 00

– Sodium sulphites

12

8

2832 20 00

– Other sulphites

12

8

2832 30 00

– Thiosulphates

12

8

2833

Sulphates; alums; peroxosulphates (persulphates)

– Sodium sulphates

2833 11 00

– – Disodium sulphate

11

7,2

2833 19 00

– – Other

11

7,2

– Other sulphates

2833 21 00

– – Of magnesium

15

9

2833 22 00

– – Of aluminium

15

9

2833 23 00

– – Of chromium

15

9

2833 24 00

– – Of nickel

9

5

2833 25 00

– – Of copper

5

3,2

2833 26 00

– – Of zinc

14

9

2833 27 00

– – Of barium

14

9

2833 29

– – Other

2833 29 10

– – – Of cadmium

11

7,2

2833 29 30

– – – Of cobalt; of titanium

10

5,3

2833 29 50

– – – Of iron

9

5

2833 29 70

– – – Of mercury; of lead

8

4,6

2833 29 90

– – – Other

13

5,3

2833 30

– Alums

2833 30 10

– – Aluminium ammonium bis(sulphate)

12

6

2833 30 90

– – Other

13

10

2833 40 00

– Peroxosulphates (persulphates)

13

6,3

2834

Nitrites; nitrates

2834 10 00

– Nitrites

12

7

– Nitrates

2834 21 00

– – Of potassium

10

8

2834 22 00

– – Of bismuth

14

3

2834 29

– – Other

2834 29 10

– – – Of barium; of beryllium; of cadmium; of cobalt; of nickel

11

8

2834 29 30

– – – Of copper; of mercury

8

4,6

2834 29 50

– – – Of lead

15

6,9

2834 29 90

– – – Other

14

3

2835

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

2835 10 00

– Phosphinates (hypophosphites) and phosphonates (phosphites)

15

6

– Phosphates

2835 21 00

– – Of triammonium

12

5,3

2835 22 00

– – Of mono- or disodium

15

10

2835 23 00

– – Of trisodium

15

10

2835 24 00

– – Of potassium

15

10

2835 25 00

– – Calcium hydrogenorthophosphate (‘dicalcium phosphate’)

15

10

2835 26 00

– – Other phosphates of calcium

15

10

2835 29 00

– – Other

15

10

– Polyphosphates

2835 31 00

– – Sodium triphosphate (sodium tripolyphosphate)

15

10

2835 39

– – Other

2835 39 10

– – – Of ammonium

15

6,6

2835 39 90

– – – Other

15

10

2836

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

2836 10 00

– Commercial ammonium carbonate and other ammonium carbonates

12

6

2836 20 00

– Disodium carbonate

13

10

2836 30 00

– Sodium hydrogencarbonate (sodium bicarbonate)

13

10

2836 40 00

– Potassium carbonates

14

8

2836 50 00

– Calcium carbonate

9

5

2836 60 00

– Barium carbonate

14

8

2836 70 00

– Lead carbonate

14

8

– Other

2836 91 00

– – Lithium carbonates

14

6,2

2836 92 00

– – Strontium carbonate

14

8

2836 93 00

– – Bismuth carbonate

10

8

2836 99

– – Other

– – – Carbonates

2836 99 11

– – – – Of magnesium; of copper

6

3,7

2836 99 19

– – – – Other

10

8

2836 99 90

– – – Peroxocarbonates (percarbonates)

14

6,6

2837

Cyanides, cyanide oxides and complex cyanides

– Cyanides and cyanide oxides

2837 11 00

– – Of sodium

15

6,9

2837 19 00

– – Other

13

6,2

2837 20 00

– Complex cyanides

15

12

2838 00 00

Fulminates, cyanates and thiocyanates

12

6,3

2839

Silicates; commercial alkali metal silicates

– Of sodium

2839 11 00

– – Sodium metasilicates

15

5

2839 19 00

– – Other

15

5

2839 20 00

– Of potassium

15

5

2839 90

– Other

2839 90 10

– – Of lead

15

5

2839 90 90

– – Other

15

5

2840

Borates; peroxoborates (perborates)

– Disodium tetraborate (refined borax)

2840 11 00

– – Anhydrous

7

3,7

2840 19 00

– – Other

12

5,3

2840 20

– Other borates

2840 20 10

– – Borates of sodium, anhydrous

7

3,7

2840 20 90

– – Other

12

5,3

2840 30 00

– Peroxoborates (perborates)

15

6,9

2841

Salts of oxometallic or peroxometallic acids

2841 10 00

– Aluminates

15

6,9

2841 20 00

– Chromates of zinc or of lead

15

13

2841 30 00

– Sodium dichromate

14

12,4

2841 40 00

– Potassium dichromate

14

12,4

2841 50 00

– Other chromates and dichromates; peroxochromates

15

13

2841 60 00

– Manganites, manganates and permanganates

15

6,9

2841 70 00

– Molybdates

14

6,6

2841 80 00

– Tungstates (wolframates)

13

6,3

2841 90

– Other

2841 90 10

– – Antimonates

14

6,6

2841 90 30

– – Zincates and vanadates

10

4,6

2841 90 90

– – Other

13

6,3

2842

Other salts of inorganic acids or peroxoacids, excluding azides

2842 10 00

– Double or complex silicates

14

6

2842 90

– Other

2842 90 10

– – Salts, double salts or complex salts of selenium or tellurium acids

10

5,3

2842 90 90

– – Other

12

6,2

VI.MISCELLANEOUS

2843

Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals

2843 10

– Colloidal precious metals

2843 10 10

– – Silver

10

5,3

2843 10 90

– – Other

8

3,7

– Silver compounds

2843 21 00

– – Silver nitrate

12

6

2843 29 00

– – Other

12

6

2843 30 00

– Gold compounds

5

3

g

2843 90

– Other compounds; amalgams

2843 90 10

– – Amalgams

12

5,3

2843 90 90

– – Other

5

3

g

2844

Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products

2844 10 00

– Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds (Euratom)

Free

(25)

kg U

2844 20

– 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 (Euratom)

– – Uranium enriched in U 235 and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235 or compounds of these products, of a U 235 content of

2844 20 11

– – – Less than 20 % by weight

Free

(25)

gi F/S

2844 20 19

– – – 20 % or more by weight

Free

(25)

gi F/S

– – Plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing plutonium or compounds of these products

2844 20 91

– – – Mixtures of uranium and plutonium

Free

(25)

gi F/S

2844 20 99

– – – Other

Free

(25)

gi F/S

2844 30

– 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

– – Uranium depleted in U 235: alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235 or compounds of this product

2844 30 11

– – – Cermets

12

7,5

2844 30 19

– – – Other

7

2,9

– – Thorium; alloys, dispersions (including cermets), ceramic products and mixtures containing thorium or compounds of this product

2844 30 51

– – – Cermets

12

7,5

2844 30 59

– – – Other (Euratom)

Free

(25)

2844 30 90

– – Compounds of uranium depleted in U 235 or of thorium, whether or not mixed together (Euratom)

Free

(25)

2844 40 00

– Radioactive elements and isotopes and compounds other than those of subheading 2844 10, 2844 20 or 2844 30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues (72)

Free

(25)

2844 50 00

– Spent (irradiated) fuel elements (cartridges) of nuclear reactors (Euratom)

Free

gi F/S

2845

Isotopes other than those of heading No 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined

2845 10 00

– Heavy water (deuterium oxide) (Euratom)

10

2845 90

– Other

2845 90 10

– – Deuterium and compounds thereof; hydrogen and compounds thereof, enriched in deuterium; mixtures and solutions containing these products (Euratom)

10

2845 90 90

– – Other

15

6

2846

Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals

2846 10 00

– Cerium compounds

6

3,2

2846 90 00

– Other

6

3,2

2847 00 00

Hydrogen peroxide, whether or not solidified with urea

15

6,9

2848

Phosphides, whether or not chemically defined, excluding ferrophosphorus

2848 10 00

– Of copper (phosphor copper), containing more than 15 % by weight of phosphorus

14

6,6

2848 90 00

– Of other metals or of non-metals

14

6,6

2849

Carbides, whether or not chemically defined

2849 10 00

– Of calcium

15

14

2849 20 00

– Of silicon

9

8

2849 90

– Other

2849 90 10

– – Of boron

7

4,1

2849 90 30

– – Of tungsten

12

8

2849 90 50

– – Of aluminium; of chromium; of molybdenum; of vanadium; of tantalum; of titanium

12

8

2849 90 90

– – Other

13

5,3

2850 00

Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined

2850 00 10

– Hydrides

10

4,6

2850 00 30

– Nitrides

10

4,6

2850 00 50

– Azides

13

6,3

2850 00 70

– Silicides

11

8,8

2850 00 90

– Borides

13

5,3

2851 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

2851 00 10

– Distilled and conductivity water and water of similar purity

4

2,7

2851 00 30

– Liquid air (whether or not rare gases have been removed); compressed air

7

4,1

2851 00 90

– Other

15

6

CHAPTER 29

ORGANIC CHEMICALS

Notes

1.

Except where the context otherwise requires, the headings of this chapter apply only to:

(a)

separate chemically defined organic compounds, whether or not containing impurities;

(b)

mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);

(c)

the products of heading Nos 2936 to 2939 or the sugar ethers and sugar esters, and their salts, of heading No 2940, or the products of heading No 2941, whether or not chemically defined;

(d)

the products mentioned in (a), (b) or (c) above dissolved in water;

(e)

the products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for a specific use rather than for general use;

(f)

the products mentioned in (a), (b), (c), (d) or (e) above with an added stabilizer necessary for their preservation or transport;

(g)

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

(h)

the following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for these salts and diazotizable amines and their salts.

2.

This chapter does not cover:

(a)

goods of heading No 1504 or glycerol (heading No 1520);

(b)

ethyl alcohol (heading No 2207 or 2208);

(c)

methane or propane (heading No 2711);

(d)

the compounds of carbon mentioned in note 2 to Chapter 28;

(e)

urea (heading No 3102 or 3105):

(f)

colouring matter of vegetable or animal origin (heading No 3203), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading No 3204) or dyes or other colouring matter put up in forms or packings for retail sale (heading No 3212);

(g)

enzymes (heading No 3507);

(h)

metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 (heading No 3606);

(ij)

products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No 3813; ink removers put up in packings for retail sale, of heading No 3823; or

(k)

optical elements, for example, of ethylenediamine tartrate (heading No 9001).

3.

Goods which could be included in two or more of the headings of this chapter are to be classified in that one of those headings which occurs last in numerical order.

4.

In heading Nos 2904 to 2906, 2908 to 2911 and 2913 to 2920, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.

Nitro or nitroso groups are not to be taken as ‘nitrogen-functions’ for the purposes of heading No 2929.

For the purposes of heading Nos 2911, 2912, 2914, 2918 and 2922, ‘oxygen-function’ is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in heading Nos 2905 to 2920.

5.

(a)

The esters of acid-function organic compounds of sub-chapters I to VII with organic compounds of these sub-chapters are to be classified with that compound which is classified within the heading which occurs last in numerical order in these sub-chapters.

(b)

Esters of ethyl alcohol or glycerol with acid-function organic compounds of sub-chapters I to VII are to be classified within the same heading as the corresponding acid-function compounds.

(c)

Subject to note 1 to Section VI and note 2 to Chapter 28:

(1)

inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-chapters I to X or heading No 2942, are to be classified within the heading appropriate to the organic compound; and

(2)

salts formed between organic compounds of sub-chapters I to X or heading No 2942 are to be classified within the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the chapter.

(d)

Metal alcoholates are to be classified within the same heading as the corresponding alcohols except in the case of ethanol and glycerol (heading No 2905).

(e)

Halides of carboxylic acids are to be classified within the same heading as the corresponding acids.

6.

The compounds of heading Nos 2930 and 2931 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic, mercury or lead) directly linked to carbon atoms.

Heading No 2930 (organo-sulphur compounds) and heading No 2931 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives).

7.

Heading Nos 2932, 2933 and 2934 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids.

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

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.

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

I.HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

2901

Acyclic hydrocarbons

2901 10

– Saturated

2901 10 10

– – For use as power or heating fuels

25

12

2901 10 90

– – For other purposes (7)

Free

Free

– Unsaturated

2901 21 00

– – Ethylene

Free

(25)

2901 22 00

– – Propene (propylene)

Free

(25)

2901 23 00

– – Butene (butylene) and isomers thereof

Free

(25)

2901 24 00

– – Buta-1,3-diene and isoprene

Free

(25)

2901 29

– – Other

2901 29 10

– – – Buta-1,2-diene; 3-methylbuta-1,2-diene

Free

(25)

2901 29 90

– – – Other

Free

(25)

2902

Cyclic hydrocarbons

– Cyclanes, cyclenes and cycloterpenes

2902 11 00

– – Cyclohexane

Free

(25)

2902 19

– – Other

2902 19 10

– – – Cycloterpenes

13

6

2902 19 30

– – – Azulene and its alkyl derivatives

16

7,1

2902 19 90

– – – Other

Free

(25)

2902 20

– Benzene

2902 20 10

– – For use as a power or heating fuel

25

8

2902 20 90

– – For other purposes (7)

Free

Free

2902 30

– Toluene

2902 30 10

– – For use as a power or heating fuel

25

8

2902 30 90

– – For other purposes (7)

Free

Free

– Xylenes

2902 41 00

– – o-Xylene

Free

Free

2902 42 00

– – m-Xylene

Free

Free

2902 43 00

– – p-Xylene

Free

Free

2902 44

– – Mixed xylene isomers

2902 44 10

– – – For use as power or heating fuels

25

8

2902 44 90

– – – For other purposes (7)

Free

Free

2902 50 00

– Styrene

8

6

2902 60 00

– Ethylbenzene

8

4,6

2902 70 00

– Cumene

8

8

2902 90

– Other

2902 90 10

– – Naphthalene and anthracene

Free

2,5

2902 90 30

– – Biphenyl and terphenyls

15

6,9

2902 90 90

– – Other

16

6,3

2903

Halogenated derivatives of hydrocarbons

– Saturated chlorinated derivatives of acyclic hydrocarbons

2903 11 00

– – Chloromethane (methyl chloride) and chloroethane (ethyl chloride)

18

12

2903 12 00

– – Dichloromethane (methylene chloride)

16

12

2903 13 00

– – Chloroform (trichloromethane)

16

12

2903 14 00

– – Carbon tetrachloride

16

12

2903 15 00

– – 1,2-Dichloroethane (ethylene dichloride)

16

12

2903 16 00

– – 1,2-Dichloropropane (propylene dichloride) and dichlorobutanes

16

12

2903 19 00

– – Other

16

12

– Unsaturated chlorinated derivatives of acyclic hydrocarbons

2903 21 00

– – Vinyl chloride (chloroethylene)

19

12

2903 22 00

– – Trichloroethylene

19

12

2903 23 00

– – Tetrachloroethylene (perchloroethylene)

19

12

2903 29 00

– – Other

19

12

2903 30

– Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons

2903 30 10

– – Fluorides

18

7,6

– – Bromides

2903 30 31

– – – Dibromoethane and vinyl bromide

23 (43)

8,6

2903 30 39

– – – Other

23

8,6

2903 30 90

– – Iodides

25

8,4

2903 40 00

– Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens

17

7,4

– Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons

2903 51 00

– – 1,2,3,4,5,6-Hexachlorocyclohexane

17

7,4

2903 59 00

– – Other

17

7,4

– Halogenated derivatives of aromatic hydrocarbons

2903 61 00

– – Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene

18

7,6

2903 62 00

– – Hexachlorobenzene and DDT (1,1,1-trichloro-2,2-bis(p-chlorophenyl)et-hane)

18

7,6

2903 69 00

– – Other

18

7,6

2904

Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated

2904 10 00

– Derivatives containing only sulpho groups, their salts and ethyl esters

16

7,1

2904 20

– Derivatives containing only nitro or only nitroso groups

2904 20 10

– – Trinitrotoluenes and dinitronaphthalenes

10

8

2904 20 90

– – Other

16

7,1

2904 90

– Other

2904 90 10

– – Sulphohalogenated derivatives

14

6,6

2904 90 90

– – Other

16

11

II.ALCOHOLS AND THEIR HALOGENATED, SULPH-ONATED, NITRATED OR NITROSATED DERIVATIVES

2905

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitro-sated derivatives

– Saturated monohydric alcohols

2905 11 00

– – Methanol (methyl alcohol)

18

13

2905 12 00

– – Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol)

15

6,9

2905 13 00

– – Butan-1-ol (n-butyl alcohol)

14

6,6

2905 14

– – Other butanols

2905 14 10

– – – 2-Methylpropan-2-ol (tert-butyl alcohol)

8

4,6

2905 14 90

– – – Other

14

6,6

2905 15 00

– – Pentanol (amyl alcohol) and isomers thereof

20

8

2905 16

– – – Octanol (octyl alcohol) and isomers thereof

2905 16 10

– – – 2-Ethylhexan-l-ol

18

7,9

2905 16 90

– – – Other

18

7,9

2905 17 00

– – Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octade-can-1-ol (stearyl alcohol)

18

7,9

2905 19

– – Other

2905 19 10

– – – Metal alcoholates

20

10

2905 19 90

– – – Other

18

7,9

– Unsaturated monohydric alcohols

2905 21 00

– – Allyl alcohol

14

6,6

2905 22

– – Acyclic terpene alcohols

2905 22 10

– – – Geraniol, citronellol, linalol, rhodinol and nerol

16

6,9

2905 22 90

– – – Other

16

6,9

2905 29 00

– – Other

16

6,9

– Diols

2905 31 00

– – Ethylene glycol (ethanediol)

19

13

2905 32 00

– – Propylene glycol (propane- 1,2-diol)

19

13

2905 39

– – Other

2905 39 10

– – – 2-Methylpentane-2,4-diol (hexylene glycol)

19

13

2905 39 90

– – – Other

19

13

– Other polyhydric alcohols

2905 41 00

– – 2-Ethyl-2-(hydroxymethyl)propane-l,3-diol (trimethylolpropane)

19

13

2905 42 00

– – Pentaerythritol

19

13

2905 43 00

– – Mannitol

12 + MOB

2905 44

– – D-glucitol (sorbitol)

– – – In aqueous solution

2905 44 11

– – – – Containing 2 % or less by weight of mannitol, calculated on the D-glucitol content

12 + MOB

2905 44 19

– – – – Other

12 + MOB (73)

– – – Other

2905 44 91

– – – – Containing 2 % or less by weight of mannitol, calculated on the D-glucitol content

12 + MOB

2905 44 99

– – – – Other

12 + MOB (73)

2905 49

– – Other

2905 49 10

– – – Triols; tetraols

19

13

2905 49 90

– – – Other

14

6,6

2905 50

– Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols

2905 50 10

– – Of saturated monohydric alcohols

18

7,9

2905 50 30

– – Of unsaturated monohydric alcohols

16

6,9

2905 50 90

– – Of polyhydric alcohols

18

7,6

2906

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

– Cyclanic, cyclenic or cycloterpenic

2906 11 00

– – Menthol

11

8,5

2906 12 00

– – Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols

20

8

2906 13 00

– – Sterols and inositols

14

6,6

2906 14 00

– – Terpineols

16

7,1

2906 19 00

– – Other

16

7,1

– Aromatic

2906 21 00

– – Benzyl alcohol

17

7,4

2906 29

– – Other

2906 29 10

– – – Cinnamyl alcohol

13

6,3

2906 29 90

– – – Other

17

7,4

III.PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

2907

Phenols; phenol-alcohols

– Monophenols

2907 11 00

– – Phenol (hydroxybenzene) and its salts

4

3

2907 12 00

– – Cresols and their salts

3

2,1

2907 13 00

– – Octylphenol, nonylphenol and their isomers; salts thereof

17

7,4

2907 14 00

– – Xylenols and their salts

3

2,1

2907 15 00

– – Naphthols and their salts

18

14

2907 19 00

– – Other

17

7,4

– Polyphenols

2907 21 00

– – Resorcinol and its salts

17

7,4

2907 22

– – Hydroquinone (quinol) and its salts

2907 22 10

– – – Hydroquinone (quinol)

18

7,6

2907 22 90

– – – Other

15

6,9

2907 23

– – 4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts

2907 23 10

– – – 4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane)

15

6

2907 23 90

– – – Other

15

6,9

2907 29

– – Other

2907 29 10

– – – Dihydroxynaphthalenes and their salts

17

7,4

2907 29 90

– – – Other

15

6,9

2907 30 00

– Phenol-alcohols

18

7,6

2908

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

2908 10

– Derivatives containing only halogen substituents and their salts

2908 10 10

– – Brominated derivatives

15 (43)

6,9

2908 10 90

– – Other

15

6,9

2908 20 00

– Derivatives containing only sulpho groups, their salts and esters

18

7,6

2908 90

– Other

2908 90 10

– – Dinoseb (ISO)

18

7,6

2908 90 90

– – Other

18

7,6

IV.ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE PEROXIDES. EPOXIDES WITH A THREE-MEMBERED RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

2909

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

– Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives

2909 11 00

– – Diethyl ether

25

8,4

2909 19 00

– – Other

17

7,4

2909 20 00

– Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives

17

7,4

2909 30

– Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives

2909 30 10

– – Diphenyl ether

17

12

2909 30 30

– – Brominated derivatives

16 (43)

7,1

2909 30 90

– – Other

16

7,1

– Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives

2909 41 00

– – 2,2'-Oxydiethanol (diethylene glycol, digol)

20

8

2909 42 00

– – Monomethyl ethers of ethylene glycol or of diethylene glycol

20

8

2909 43 00

– – Monobutyl ethers of ethylene glycol or of diethylene glycol

20

8

2909 44 00

– – Other monoalkylethers of ethylene glycol or of diethylene glycol

20

8

2909 49

– – Other

2909 49 10

– – – Acyclic

20

8

2909 49 90

– – – Cyclic

14

6,6

2909 50

– Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives

2909 50 10

– – Guaiacol and guaiacolsuphonates of potassium

19

11

2909 50 90

– – Other

15

6,9

2909 60

– Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives

2909 60 10

– – Dicumyl peroxide

17

6,6

2909 60 90

– – Other

17

6,6

2910

Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives

2910 10 00

– Oxirane (ethylene oxide)

18

7,9

2910 20 00

– Methyloxirane (propylene oxide)

18

7,9

2910 30 00

– 1-Chloro-2,3-epoxypropane (epichlorohydrin)

18

12

2910 90 00

– Other

18

7,9

2911 00 00

Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.

18

5

V.ALDEHYDE-FUNCTION COMPOUNDS

2912

Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde

– Acyclic aldehydes without other oxygen function

2912 11 00

– – Methanal (formaldehyde)

18

7,6

2912 12 00

– – Ethanal (acetaldehyde)

24

19,2

2912 13 00

– – Butanal (butyraldehyde, normal isomer)

19

7,8

2912 19 00

– – Other

16

7,1

– Cyclic aldehydes without other oxygen function

2912 21 00

– – Benzaldehyde

16

7,1

2912 29 00

– – Other

16

7,1

2912 30 00

– Aldehyde-alcohols

16

7,1

– Aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function

2912 41 00

– – Vanillin (4-hydroxy-3-methoxybenzaldehyde)

20

8

2912 42 00

– – Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)

20

8

2912 49 00

– – Other

17

6,9

2912 50 00

– Cyclic polymers of aldehydes

17

7,4

2912 60 00

– Paraformaldehyde

18

7,6

2913 00 00

Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading No 2912

16

7,1

VI.KETONE-FUNCTION COMPOUNDS AND QUINONEFUNCTION COMPOUNDS

2914

Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives

– Acyclic ketones without other oxygen function

2914 11 00

– – Acetone

15

6,6

2914 12 00

– – Butanone (methyl ethyl ketone)

15

6,6

2914 13 00

– – 4-Methylpentan-2-one (methyl isobutyl ketone)

15

6,6

2914 19 00

– – Other

15

6,6

– Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function

2914 21 00

– – Camphor

16

7,1

2914 22 00

– – Cyclohexanone and methylcyclohexanones

15

6,9

2914 23 00

– – Ionones and methylionones

15

6,9

2914 29 00

– – Other

15

6,9

2914 30 00

– Aromatic ketones without other oxygen function

18

7,6

– Ketone-alcohols and ketone-aldehydes

2914 41 00

– – 4-Hydroxy-4-methylpentan-2-one (diacetone alcohol)

14

7

2914 49 00

– – Other

14

3

2914 50 00

– Ketone-phenols and ketones with other oxygen function

18

7,6

– Quinones

2914 61 00

– – Anthraquinone

17

7,4

2914 69 00

– – Other

17

7,4

2914 70

– Halogenated, sulphonated, nitrated or nitrosated derivatives

2914 70 10

– – 4'-tert-Butyl-2',6'-dimethyl-3',5'-dinitroacetophenone (musk ketone)

14

11,2

2914 70 90

– – Other

16

7,1

VII.CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

2915

Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

– Formic acid, its salts and esters

2915 11 00

– – Formic acid

19

7,8

2915 12 00

– – Salts of formic acid

19

7,8

2915 13 00

– – Esters of formic acid

19

7,8

– Acetic acid and its salts; acetic anhydride

2915 21 00

– – Acetic acid

21

16,8

2915 22 00

– – Sodium acetate

19

15,2

2915 23 00

– – Cobalt acetates

14

11

2915 24 00

– – Acetic anhydride

20

8

2915 29 00

– – Other

17

7,4

– Esters of acetic acid

2915 31 00

– – Ethyl acetate

20

11,5

2915 32 00

– – Vinyl acetate

20

11,5

2915 33 00

– – n-Butyl acetate

19

7,8

2915 34 00

– – Isobutyl acetate

19

7,8

2915 35 00

– – 2-Ethoxyethyl acetate

17

7,4

2915 39

– – Other

2915 39 10

– – – Propyl acetate and isopropyl acetate

20

11,5

2915 39 30

– – – Methyl acetate, pentyl acetate (amyl acetate), isopentyl acetate (isoamyl acetate) and glycerol acetates

19

7,8

2915 39 50

– – – p-Tolyl acetate, phenylpropyl acetates, benzyl acetate, rhodinyl acetate, santalyl acetate and the acetates of phenylethane-l,2-diol

13

10

2915 39 90

– – – Other

17

7,4

2915 40 00

– Mono-, di- or trichloroacetic acids, their salts and esters

16

7,1

2915 50 00

– Propionic acid, its salts and esters

14

4,2

2915 60

– Butyric acids, valeric acids, their salts and esters

2915 60 10

– – Butyric acid and isobutyric acid and their salts and esters

15

6,9

2915 60 90

– – Valeric acid and its isomers and their salts and esters

13

6,3

2915 70

– Palmitic acid, stearic acid, their salts and esters

2915 70 10

– – Palmitic acid, its salts and esters

13

6,5

2915 70 30

– – Salts of stearic acid

13

6,5

2915 70 90

– – Other

13

6,5

2915 90 00

– Other

16

7,1

2916

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 11

– – Acrylic acid and its salts

2916 11 10

– – – Acrylic acid

15

8

2916 11 90

– – – Salts of acrylic acid

15

10

2916 12 00

– – Esters of acrylic acid

15

10

2916 13 00

– – Methacrylic acid and its salts

17

7,4

2916 14 00

– – Esters of methacrylic acid

17

7,4

2916 15 00

– – Oleic, linoleic or linolenic acids, their salts and esters

15

10

2916 19

– – Other

2916 19 10

– – – Undecenoic acids and their salts and esters

15

5,9

2916 19 30

– – – Hexa-2,4-dienoic acid (sorbic acid)

15

8

2916 19 90

– – – Other

15

10

2916 20 00

– Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives

17

7,4

– Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives

2916 31 00

– – Benzoic acid, its salts and esters

17

7,4

2916 32

– – Benzoyl peroxide and benzoyl chloride

2916 32 10

– – – Benzoyl peroxide

16

7,1

2916 32 90

– – – Benzoyl chloride

18

7,6

2916 33 00

– – Phenylacetic acid, its salts and esters

19

7,8

2916 39 00

– – Other

16

7,1

2917

Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

– Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives

2917 11 00

– – Oxalic acid, its salts and esters

19

7,8

2917 12

– – Adipic acid, its salts and esters

2917 12 10

– – – Adipic acid and its suits

17

13

2917 12 90

– – – Esters of adipic acid

17

13

2917 13 00

– – Azelaic acid, sebacic acid, their salts and esters

14

6

2917 14 00

– – Maleic anhydride

15

6,9

2917 19

– – Other

2917 19 10

– – – Malonic acid, its salts and esters

17

13

2917 19 90

– – – Other

16

6,3

2917 20 00

– Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives

17

6

– Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives

2917 31 00

– – Dibutyl orthophthalates

18

13

2917 32 00

– – Dioctyl orthophthalates

18

13

2917 33 00

– – Dinonyl or didecyl orthophthalates

18

13

2917 34

– – Other esters of orthophthalic acid

2917 34 10

– – – Diisooctyl-, diisononyl- and diisodecyl orthophthalates

18

13

2917 34 90

– – – Other

18

13

2917 35 00

– – Phthalic anhydride

18

13

2917 36 00

– – Terephthalic acid and its salts

18

10

2917 37 00

– – Dimethyl terephthalate

18

10

2917 39

– – Other

2917 39 10

– – – Brominated derivatives

18 (74)

13

2917 39 90

– – – Other

18

13

2918

Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

– Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives

2918 11 00

– – Lactic acid, its salts and esters

17

6,5

2918 12 00

– – Tartaric acid

18

7,6

2918 13 00

– – Salts and esters of tartaric acid

18

7,6

2918 14 00

– – Citric acid

19

13

2918 15 00

– – Salts and esters of citric acid

20

8

2918 16 00

– – Gluconic acid, its salts and esters

23

8,6

2918 17 00

– – Phenylglycolic acid (mandelic acid), its salts and esters

20

8

2918 19

– – Other

2918 19 10

– – – Malic acid, its salts and esters

15

6,5

2918 19 30

– – – Cholic acid, 3-á,12-á-dihydroxy-5-â-cholan-24-oic (deoxycholic acid), their salts and esters

13

6,3

2918 19 90

– – – Other

15

6,9

– Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives

2918 21 00

– – Salicylic acid and its salts

21

8,2

2918 22 00

– – O-Acetylsalicylic acid, its salts and esters

21

12

2918 23

– – Other esters of salicylic acid and their salts

2918 23 10

– – – Methyl salicylate and phenyl salicylate (salol)

22

17,6

2918 23 90

– – – Other

18

7,6

2918 29

– – Other

2918 29 10

– – – Sulphosalicylic acids, hydroxynaphthoic acids; their salts and esters

18

7,6

2918 29 30

– – – 4-Hydroxybenzoic acid, its salts and esters

16

7,1

2918 29 50

– – – Gallic acid, its salts and esters

14

6,6

2918 29 90

– – – Other

17

7,4

2918 30 00

– Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives

19

7,4

2918 90 00

– Other

17

7,4

VIII.ESTERS OF INORGANIC ACIDS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

2919 00

Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives

– Tributyl phosphates, triphenyl phosphate, tritolyl phosphates, trixylyl phosphates, and tris(2-chloroethyl) phosphate

2919 00 11

– – Tritolyl phosphates

15

6,6

2919 00 19

– – Tributyl phosphates, triphenyl phosphate, trixylyl phosphates and tris(2-chloroethyl) phosphate

15

6,6

– Other

2919 00 91

– – Glycerophosphoric acids and glycerophosphates; o-methoxyphenyl phosphate (guaiacol phosphate)

17

7,4

2919 00 99

– – Other

17

7,4

2920

Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives

2920 10 00

– Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives

17

7,4

2920 90

– Other

2920 90 10

– – Sulphuric esters and carbonic esters and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives

18

7,6

2920 90 90

– – Other products

17

7,4

IX.NITROGEN-FUNCTION COMPOUNDS

2921

Amine-function compounds

– Acyclic monoamines and their derivatives; salts thereof

2921 11

– – Methylamine, di- or trimethylamine and their salts

2921 11 10

– – – Methylamine, di- or trimethylamine

16

12

2921 11 90

– – – Salts

16

12

2921 12 00

– – Diethylamine and its salts

11

5,7

2921 19

– – Other

2921 19 10

– – – Triethylamine and its salts

14

6,6

2921 19 30

– – – Isopropylamine and its salts

14

6,6

2921 19 90

– – – Other

14

6,6

– Acyclic polyamines and their derivatives; salts thereof

2921 21 00

– – Ethylenediamine and its salts

15

6

2921 22 00

– – Hexamethylenediamine and its salts

16

7,1

2921 29 00

– – Other

15

6

2921 30

– Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof

2921 30 10

– – Cyclohexylamine and cyclohexyldimethylamine, and their salts

13

6,3

2921 30 90

– – Other

16

7,1

– Aromatic monoamines and their derivatives; salts thereof

2921 41 00

– – Aniline and its salts

16

12

2921 42

– – Aniline derivatives and their salts

2921 42 10

– – – Halogenated, sulphonated, nitrated and nitrosated derivatives and their salts

16

12

2921 42 90

– – – Other

16

7,1

2921 43

– – Toluidines and their derivatives; salts thereof

2921 43 10

– – – Toluidines and their salts

16

7,1

-

2921 43 90

– – – Other

16

7,1

2921 44 00

– – Diphenylamine and its derivatives; salts thereof

16

7,1

2921 45 00

– – 1-Naphthylamine (a-naphthylamine), 2-naphthylamine (p-naphthylamine) and their derivatives; salts thereof

16

7,1

2921 49

– – Other

2921 49 10

– – – Xylidines and their derivatives; salts thereof

15

6,9

2921 49 90

– – – Other

16

7,1

– Aromatic polyamines and their derivatives; salts thereof

2921 51

– – o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof

2921 51 10

– – – o-, m-, p- Phenylenediamine, diaminotoluenes and their halogenated, sulphonated, nitrated and nitrosated derivatives; salts thereof.

14

6,6

2921 51 90

– – – Other

16

10

2921 59 00

– – Other

16

10

2922

Oxygen-function amino-compounds

– Amino-alcohols, their ethers and esters, other than those containing more than one kind of oxygen function; salts thereof

2922 11 00

– – Monoethanolamine and its salts

14

6,6

2922 12 00

– – Diethanolamine and its salts

16

7,1

2922 13 00

– – Triethanolamine and its salts

16

7,1

2922 19 00

– – Other

16

7,1

– Amino-naphthols and other amino-phenols, their ethers and esters, other than those containing more than one kind of oxygen function; salts thereof

2922 21 00

– – Aminohydroxynaphthalenesulphonic acids and their salts

16

10

2922 22 00

– – Anisidines, dianisidines, phenetidines, and their salts

18

7,6

2922 29 00

– – Other

16

10

2922 30 00

– Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof

16

7,1

– Amino-acids and their esters, other than those containing more than one kind of oxygen function; salts thereof

2922 41 00

– – Lysine and its esters; salts thereof

13

6,3

2922 42 00

– – Glutamic acid and its salts

19

15

2922 49

– – Other

2922 49 10

– – – Glycine

17

6,6

2922 49 30

– – – 4-Aminobenzoic acid (p-aminobenzoic acid) and its salts and esters

17

7,4

2922 49 90

– – – Other

17

7,4

2922 50 00

– Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function

17

7,4

2923

Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids

2923 10

– Choline and its salts

2923 10 10

– – Choline chloride

17

7,4

2923 10 90

– – Other

17

7,4

2923 20 00

– Lecithins and other phosphoaminolipids

14

5,7

2923 90 00

– Other

17

7,4

2924

Carboxyamide-function compounds; amide-function compounds of carbonic acid

2924 10 00

– Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof

18

76

– Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof

2924 21 00

– – Ureines and their derivatives; salts thereof

15

6,9

2924 29

– – Other

2924 29 10

– – – Lidocaine (INN)

17

12

2924 29 30

– – – Paracetamol (INN)

17

7,4

2924 29 90

– – – Other

17

7,4

2925

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

– Imides and their derivatives; salts thereof

2925 11 00

– – Saccharin and its salts

15

6,9

2925 19

– – Other

2925 19 10

– – – 3,3',4,4',5,5',6.6'-Octabromo-N,N'-ethylenediphthalimide

17 (43)

7

2925 19 90

– – – Other

17

7

2925 20

– Imines and their derivatives; salts thereof

2925 20 10

– – Guanidine and its salts

17

7,4

2925 20 90

– – Other

17

7,4

2926

Nitrile-function compounds

2926 10 00

– Acrylonitrile

17

13

2926 20 00

– 1-Cyanoguanidine (dicyandiamide)

17

13

2926 90

– Other

2926 90 10

– – 2-Hydroxy-2-methylpropiononitrile (acetone cyanohydrin)

17

13

2926 90 90

– – Other

17

13

2927 00 00

Diazo, azo or azoxy compounds

16

7,1

2928 00 00

Organic derivatives of hydrazine or of hydroxylamine

17

7,4

2929

Compounds with other nitrogen function

2929 10 00

– Isocyanates

17

13

2929 90 00

– Other

17

13

X.ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES

2930

Organo-sulphur compounds

2930 10 00

– Dithiocarbonates (xanthates)

14

6,6

2930 20 00

– Thiocarbamates and dithiocarbamates

18

7,6

2930 30 00

– Thiuram mono-, di- or tetrasulphides

18

7,6

2930 40 00

– Methionine

18

7,6

2930 90

– Other

2930 90 10

– – Cysteine, cystine and their derivatives

18

7,6

2930 90 90

– – Other

18

7,6

2931 00 00

Other organo-inorganic compounds

18

7,6

2932

Heterocyclic compounds with oxygen hetero-atom(s) only

– Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure

2932 11 00

– – Tetrahydrofuran

16

8

2932 12 00

– – 2-Furaldehyde (furfuraldehyde)

14

6,6

2932 13 00

– – Furfuryl alcohol and tetrahydrofurfuryl alcohol

17

7,4

2932 19 00

– – Other

16

8

– Lactones

2932 21 00

– – Coumarin, methylcoumarins and ethylcoumarins

18

7,6

2932 29

– – Other lactones

2932 29 10

– – – Phenolphthalein

18

14

2932 29 90

– – – Other

16

8

2932 90

– Other

2932 90 10

– – Benzofuran (coumarone)

14

6,6

2932 90 30

– – Internal ethers

17

7,4

2932 90 50

– – Epoxides with a four-membered ring

18

7,9

2932 90 70

– – Cyclic acetals and internal hemiacetals, whether or not with other oxygen functions, and their halogenated, sulphonated, nitrated or nitrosated derivatives

17

6,9

2932 90 90

– – Other

16

8

2933

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

– Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure

2933 11

– – Phenazone (antipyrin) and its derivatives

2933 11 10

– – – Propyphenazone (INN)

15

10

2933 11 90

– – – Other

25

17

2933 19

– – Other

2933 19 10

– – – Phenylbutazone (INN)

16

5,5

2933 19 90

– – – Other

16

8

– Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure

2933 21 00

– – Hydantoin and its derivatives

17

7,4

2933 29

– – Other

2933 29 10

– – – Naphazoline hydrochloride (INNM) and naphazoline nitrate (INNM); phentolamine (INN); tolazoline hydrochloride (INNM)

16

5,5

2933 29 90

– – – Other

16

8

– Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure

2933 31 00

– – Pyridine and its salts

10

5,3

2933 39

– – Other

2933 39 10

– – – Iproniazid (INN); ketobemidone hydrochloride (INNM); pyridostigmine bromide (INN)

16

5,5

2933 39 90

– – – Other

16

8

2933 40

– Compounds containing a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused

2933 40 10

– – Halogen derivatives of quinoline; quinolinecarboxylic acid derivatives.

16

5,5

2933 40 90

– – Other

16

8

– Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure; nucleic acids and their salts

2933 51

– – Malonylurea (barbituric acid) and its derivatives; salts thereof

2933 51 10

– – – Phenobarbital (INN) and its salts

22

17,5

2933 51 30

– – – Barbital (INN) and its salts

19

15,2

2933 51 90

– – – Other

17

7,4

2933 59

– – Other

2933 59 10

– – – Diazinon (ISO)

16

5,5

2933 59 90

– – – Other

18

7,6

– Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure

2933 61 00

– – Melamine

16

8

2933 69

– – Other

2933 69 10

– – – Atrazine (ISO); propazine (ISO); simazine (ISO); hexahydro-1,3,5-trinitro-1,3,5-triazine (hexogen, trimethylenetrinitramine)

16

5,5

2933 69 90

– – – Other

16

8

– Lactams

2933 71 00

– – 6-Hexanelactam (epsilon-caprolactam)

16

8

2933 79 00

– – Other lactams

16

8

2933 90

– Other

2933 90 10

– – Methenamine (INN) (hexamethylenetetramine); benzimidazole-2-thiol (mercaptobenzimidazole)

18

14

2933 90 30

– – Indole, 3-methylindole (skatole), 6-allyl-6,7-dihydro-5H-dibenz[c,e]azepine (azapetine), chlordiazepoxide (INN), dextromethorphan (INN), phenindamine (INN) and their salts; imipramine hydrochloride (INNM)

16

5,5

2933 90 50

– – Monoazepines

16

8

2933 90 60

– – Diazepines

16

8

2933 90 70

– – Azocines, whether or not hydrogenated

16

8

2933 90 90

– – Other

16

8

2934

Other heterocyclic compounds

2934 10 00

– Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure

16

8

2934 20

– Compounds containing a benzothiazole ring-system (whether or not hydrogenated), not further fused

2934 20 10

– – Di(benzothiazol-2-yl)disulphide

18

14

2934 20 30

– – Benzothiazole-2-thiol (mercaptobenzothiazole) and its salts

18

14

2934 20 50

– – Benzothiazole-2-thiol (mercaptobenzothiazole) derivatives (other than salts)

16

8

2934 20 90

– – Other

16

8

2934 30

– Compounds containing a phenothiazine ring-system (whether or not hydrogenated), not further fused

2934 30 10

– – Thiethylperazine (INN); thioridazine (INN) and its salts

16

5,5

2934 30 90

– – Other

16

8

2934 90

– Other

2934 90 10

– – Thiophene

14

6,6

2934 90 30

– – Chlorpothixene (INN); thenalidine (INN) and its tartrates and maleates

16

5,5

2934 90 40

– – Furazolidone (INN)

16

8

2934 90 50

– – Monothiamonoazepines, whether or not hydrogenated

16

8

2934 90 60

– – Monothioles, whether or not hydrogenated

16

8

2934 90 70

– – Monooxamonoazines, whether or not hydrogenated

16

8

2934 90 80

– – Monothiins

16

8

2934 90 90

– – Other

16

8

2935 00 00

Sulphonamides

18

6,6

XI.PROVITAMINS, VITAMINS AND HORMONES

2936

Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent

2936 10 00

– Provitamins, unmixed

14

4,9

– Vitamins and their derivatives, unmixed

2936 21 00

– – Vitamins A and their derivatives

9

3,5

2936 22 00

– – Vitamin B1 and its derivatives

14

5

2936 23 00

– – Vitamin B2 and its derivatives

9

4,3

2936 24 00

– – D- or DL-Pantothenic acid (vitamin B3 or vitamin B5) and its derivatives

9

4,3

2936 25 00

– – Vitamin B6 and its derivatives

9

4,3

2936 26 00

– – Vitamin B12 and its derivatives

9

4,3

2936 27 00

– – Vitamin C and its derivatives

12

4

2936 28 00

– – Vitamin E and its derivatives

14

5

2936 29

– – Other vitamins and their derivatives

2936 29 10

– – – Vitamin B9 and its derivatives

18

7,6

2936 29 30

– – – Vitamin H and its derivatives

9

4,3

2936 29 90

– – – Other

14

5

2936 90

– Other, including natural concentrates

– – Natural concentrates of vitamins

2936 90 11

– – – Natural concentrates of vitamins A + D

9

4,1

2936 90 19

– – – Other

14

6,6

2936 90 90

– – Intermixtures, whether or not in any solvent

18

6,8

2937

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

2937 10

– Pituitary (anterior) or similar hormones, and their derivatives

2937 10 10

– – Gonadotrophic hormones

11

5,7

g

2937 10 90

– – Other

15

6,9

g

– Adrenal cortical hormones and their derivatives

2937 21 00

– – Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone)

11

5,7

g

2937 22 00

– – Halogenated derivatives of adrenal cortical hormones

14

6,6

g

2937 29

– – Other

2937 29 10

– – – Acetates of cortisone or hydrocortisone

11

5,7

g

2937 29 90

– – – Other

14

6,6

g

– Other hormones and their derivatives; other steroids used primarily as hormones

2937 91 00

– – Insulin and its salts

16

6,5

g

2937 92 00

– – Oestrogens and progestogens

14

6,6

g

2937 99 00

– – Other

14

6,6

g

XII.GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES

2938

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

2938 10 00

– Rutoside (rutin) and its derivatives

18

7,6

2938 90

– Other

2938 90 10

– – Digitalis glycosides

12

6

2938 90 30

– – Glycyrrhizic acid and glycyrrhizates

11

5,7

2938 90 90

– – Other

14

6,6

2939

Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives

2939 10 00

– Alkaloids of opium and their derivatives; salts thereof

17

7,4

g

– Alkaloids of cinchona and their derivatives; salts thereof

2939 21

– – Quinine and its salts

2939 21 10

– – – Quinine and quinine sulphate

9

4

2939 21 90

– – – Other

12

9,6

2939 29 00

– – Other

12

9,6

2939 30 00

– Caffeine and its salts

13

10,4

2939 40 00

– Ephedrines and their salts

16

7,1

2939 50

– Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts thereof

2939 50 10

– – Theophylline and aminophylline (theophylline-ethylenediamine); salts thereof

17

13,6

2939 50 90

– – Other

13

8

2939 60 00

– Alkaloids of rye ergot and their derivatives; salts thereof

13

8

2939 70 00

– Nicotine and its salts

13

8

2939 90

– Other

– – Cocaine and its salts

2939 90 11

– – – Crude cocaine

5

Free

g

2939 90 19

– – – Other

17

6,6

g

2939 90 30

– – Emetine and its salts

10

5,3

2939 90 90

– – Other

13

8

XIII.OTHER ORGANIC COMPOUNDS

2940 00

Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers and sugar esters, and their salts, other than products of heading No 2937, 2938 or 2939

2940 00 10

– Rhamnose, raffinose and mannose

15

2940 00 90

– Other

20

2941

Antibiotics

2941 10 00

– Penicillins and their derivatives with a penicillanic acid structure; salts thereof

21

8,2

2941 20

– Streptomycins and their derivatives; salts thereof

2941 20 10

– – Dihydrostreptomycin

9

5,3

2941 20 90

– – Other

9

5,3

2941 30 00

– Tetracyclines and their derivatives; salts thereof

9

5,3

2941 40 00

– Chloramphenicol and its derivatives; salts thereof

13

10

2941 50 00

– Erythromycin and its derivatives; salts thereof

9

5,3

2941 90 00

– Other

9

5,3

2942 00 00

Other organic compounds

20

10

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) (Section IV);

(b)

plasters specially calcined or finely ground for use in dentistry (heading No 2520);

(c)

aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading No 3301);

(d)

preparations of heading Nos 3303 to 3307, even if they have therapeutic or prophylactic properties;

(e)

soap or other products of heading No 3401 containing added medicaments;

(f)

preparations with a basis of plaster for use in dentistry (heading No 3407); or

(g)

blood albumin not prepared for therapeutic or prophylactic uses (heading No 3502).

2.

For the purposes of heading Nos 3003 and 3004 and of note 3 (d) to this chapter, the following are to be treated:

(a)

as unmixed products:

(1)

unmixed products dissolved in water;

(2)

all goods of Chapter 28 or 29; and

(3)

simple vegetable extracts of heading No 1302, merely standardized or dissolved in any solvent;

(b)

as products which have been mixed:

(1)

colloidal solutions and suspensions (other than colloidal sulphur);

(2)

vegetable extracts obtained by the treatment of mixtures of vegetable materials; and

(3)

salts and concentrates obtained by evaporating natural mineral waters.

3.

Heading No 3006 applies only to the following, which are to be classified in that heading and in no other heading of the nomenclature:

(a)

sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure;

(b)

sterile laminaria and sterile laminaria tents;

(c)

sterile absorbable surgical or dental haemostatics;

(d)

opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;

(e)

blood-grouping reagents;

(f)

dental cements and other dental fillings; bone reconstruction cements;

(g)

first-aid boxes and kits; and

(h)

chemical contraceptive preparations based on hormones or spermicides.

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

3001

Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included

3001 10

– Glands and other organs, dried, whether or not powdered

3001 10 10

– – Powdered

10

5,3

3001 10 90

– – Other

8

4,6

3001 20

– Extracts of glands or other organs or of their secretions

3001 20 10

– – Of human origin

Free

5,7

3001 20 90

– – Other

11

5,7

3001 90

– Other

3001 90 10

– – Of human origin

Free

5,7

– – Other

3001 90 91

– – – Heparin and its salts

20

12

3001 90 99

– – – Other

11

5,7

3002

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

3002 10

– Antisera and other blood fractions

3002 10 10

– – Antisera

15

6

– – Other blood fractions

3002 10 91

– – – Haemoglobin, blood globulins and serum globulins

12

5,3

– – – Other

3002 10 95

– – – – Of human origin

Free

5,7

3002 10 99

– – – – Other

11

5,7

3002 20 00

– Vaccines for human medicine

15

6

– Vaccines for veterinary medicine

3002 31 00

– – Vaccines against foot-and-mouth disease

15

6

3002 39 00

– – Other

15

6

3002 90

– Other

3002 90 10

– – Human blood

Free

5,7

3002 90 30

– – Animal blood prepared for therapeutic, prophylactic or diagnostic uses

11

5,7

3002 90 50

– – Cultures of micro-organisms

17

7

3002 90 90

– – Other

14

6,6

3003

Medicaments (excluding goods of heading No 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale

3003 10 00

– Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives

17

6,3

3003 20 00

– Containing other antibiotics

15

5,2

– Containing hormones or other products of heading No 2937 but not containing antibiotics

3003 31 00

– – Containing insulin

15

5,2

3003 39 00

– – Other

15

5,2

3003 40 00

– Containing alkaloids or derivatives thereof but not containing hormones or other products of heading No 2937 or antibiotics

15

5,2

3003 90

– Other

3003 90 10

– – Containing iodine or iodine compounds

29

8,9

3003 90 90

– – Other

15

5,2

3004

Medicaments (excluding goods of heading No 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms or packings for retail sale

3004 10

– Containing penicillins or derivatives thereof, with a penicillanic acidcture, or streptomycins or their derivatives

3004 10 10

– – Containing, as active substances, only penicillins or derivatives thereof with a penicillanic acid structure

17

6,3

3004 10 90

– – Other

17

6,3

3004 20

– Containing other antibiotics

3004 20 10

– – Put up in forms or in packings of a kind sold by retail

20

6,3

3004 20 90

– – Other

15

5,2

– Containing hormones or other products of heading No 2937 but not containing antibiotics

3004 31

– – Containing insulin

3004 31 10

– – – Put up in forms or in packings of a kind sold by retail

20

6,3

3004 31 90

– – – Other

15

5,2

3004 32

– – Containing adrenal cortical hormones

3004 32 10

– – – Put up in forms or in packings of a kind sold by retail

20

6,3

3004 32 90

– – – Other

15

5,2

3004 39

– – Other

3004 39 10

– – – Put up in forms or in packings of a kind sold by retail

20

6,3

3004 39 90

– – – Other

15

5,2

3004 40

– Containing alkaloids or derivatives thereof but not containing hormones, other products of heading No 2937 or antibiotics

3004 40 10

– – Put up in forms or in packings of a kind sold by retail

20

6,3

3004 40 90

– – Other

15

5,2

3004 50

– Other medicaments containing vitamins or other products of heading No 2936

3004 50 10

– – Put up in forms or in packings of a kind sold by retail

20

6,3

3004 50 90

– – Other

15

5,2

3004 90

– Other

– – Put up in forms or in packings of a kind sold by retail

3004 90 11

– – – Containing iodine or iodine compounds

34

9,6

3004 90 19

– – – Other

20

6,3

– – Other

3004 90 91

– – – Containing iodine or iodine compounds

29

8,9

3004 90 99

– – – Other

15

5,2

3005

Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes

3005 10 00

– Adhesive dressings and other articles having an adhesive layer

17

6,6

3005 90

– Other

– – Wadding and articles of wadding

3005 90 11

– – – Of viscose or of absorbent cotton

17

6,6

3005 90 19

– – – Other

17

6,6

– – Other

– – – Of textile materials

3005 90 31

– – – – Gauze and articles of gauze

17

6,6

– – – – Other

3005 90 51

– – – – – Of nonwovens fabrics

17

6,6

3005 90 55

– – – – – Other

17

6,6

3005 90 99

– – – Other

17

6,6

3006

Pharmaceutical goods specified in note 3 to this chapter

3006 10

– Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics

3006 10 10

– – Sterile surgical catgut

15

6,9

3006 10 90

– – Other

15

6,9

3006 20 00

– Blood-grouping reagents

15

6,9

3006 30 00

– Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient

15

6,9

3006 40 00

– Dental cements and other dental fillings; bone reconstruction cements

15

6,9

3006 50 00

– First-aid boxes and kits

15

6,9

3006 60

– Chemical contraceptive preparations based on hormones or spermicides

– – Based on hormones

3006 60 11

– – – Put up in forms or in packings of a kind sold by retail

20

6,3

3006 60 19

– – – Other

15

5,2

3006 60 90

– – Based on spermicides

18

7,6

CHAPTER 31

FERTILIZERS

Notes

1.

This chapter does not cover:

(a)

animal blood of heading No 0511;

(b)

separate chemically defined compounds (other than those answering to the descriptions in note 2 (A), 3 (A), 4 (A) or 5 below); or

(c)

cultured potassium chloride crystals (other than optical elements) weighing not less than 2,5 g each, of heading No 3823; optical elements of potassium chloride (heading No 9001).

2.

Heading No 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No 3105:

(A)

goods which answer to one or other of the descriptions given below:

(i)

sodium nitrate, whether or not pure;

(ii)

ammonium nitrate, whether or not pure;

(iii)

double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;

(iv)

ammonium sulphate, whether or not pure;

(v)

double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;

(vi)

double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;

(vii)

calcium cyanamide, whether or not pure or treated with oil;

(viii)

urea, whether or not pure.

(B)

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

(C)

fertilizers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilizing substances.

(D)

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

3.

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

(A)

goods which answer to one or other of the descriptions given below:

(i)

basic slag;

(ii)

natural phosphates of heading No 2510, calcined or further heat-treated than for the removal of impurities;

(iii)

superphosphates (single, double or triple);

(iv)

calcium hydrogenorthophosphate containing not less than 0,2 % by weight of fluorine calculated on the dry anhydrous product.

(B)

fertilizers consisting of any of the goods described in (A) above mixed together, but with no account being taken of the fluorine content limit.

(C)

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

4.

Heading No 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No 3105:

(A)

goods which answer to one or other of the descriptions given below:

(i)

crude natural potassium salts (for example, carnallite, kainite and sylvite);

(ii)

potassium chloride, whether or not pure, except as provided in note 1 (c) above;

(iii)

potassium sulphate, whether or not pure;

(iv)

magnesium potassium sulphate, whether or not pure.

(B)

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

5.

Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified within heading No 3105.

6.

For the purposes of heading No 3105, the term ‘other fertilizers’ applies only to products of a kind used as fertilizers and containing, as an essential constituent, at least one of the fertilizing elements nitrogen, phosphorus or potassium.

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

3101 00 00

Animal or vegetable fertilizers, whether or not mixed together or chemically treated; fertilizers produced by the mixing or chemical treatment of animal or vegetable products

Free

Free

3102

Mineral or chemical fertilizers, nitrogenous

3102 10

– Urea, whether or not in aqueous solution

3102 10 10

– – Urea containing more than 45 % by weight of nitrogen on the dry anhydrous product

16

11

kg N

– – Other

3102 10 91

– – – In aqueous solution

10

8

kg N

3102 10 99

– – – Other

10

8

kg N

– Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate

3102 21 00

– – Ammonium sulphate

10

8

kg N

3102 29

– – Other

3102 29 10

– – – Ammonium sulphate-nitrate

10

8

kg N

3102 29 90

– – – Other

10

8

kg N

3102 30

– Ammonium nitrate, whether or not in aqueous solution

3102 30 10

– – In aqueous solution

10

8

kg N

3102 30 90

– – Other

10

8

kg N

3102 40

– Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilizing substances

3102 40 10

– – With a nitrogen content not exceeding 28 % by weight

10

8

kg N

3102 40 90

– – With a nitrogen content exceeding 28 % by weight

10

8

kg N

3102 50

– Sodium nitrate

3102 50 10

– – Natural sodium nitrate (7)

Free

Free

3102 50 90

– – Other

10

8

kg N

3102 60 00

– Double salts and mixtures of calcium nitrate and ammonium nitrate

10

8

kg N

3102 70 00

– Calcium cyanamide

10

8

kg N

3102 80 00

– Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution

10

8

kg N

3102 90 00

– Other, including mixtures not specified in the foregoing subheadings

10

8

kg N

3103

Mineral or chemical fertilizers, phosphatic

3103 10 00

– Superphosphates

6

4,8

kg P2O5

3103 20 00

– Basic slag

Free

Free

kg P2O5

3103 90 00

– Other

Free

Free

kg P2O5

3104

Mineral or chemical fertilizers, potassic

3104 10 00

– Carnallite, sylvite and other crude natural potassium salts

Free

Free

kg K2O

3104 20

– Potassium chloride

3104 20 10

– – With a K2O content, by weight, not exceeding 40 % on the dry anhydrous product

Free

Free

kg K2O

3104 20 50

– – With a K2O content, by weight, exceeding 40 % but not exceeding 62 % on the dry anhydrous product

Free

Free

kg K2O

3104 20 90

– – With a K2O content, by weight, exceeding 62 % on the dry anhydrous product

Free

Free

kg K2O

3104 30 00

– Potassium sulphate

Free

Free

kg K2O

3104 90 00

– Other

Free

Free

kg K2O

3105

Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg

3105 10 00

– Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg

11

8,8

3105 20

– Mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorus and potassium

3105 20 10

– – With a nitrogen content exceeding 10 % by weight on the dry anhydrous product

7

6,6

3105 20 90

– – Other

7

6,6

3105 30 00

– Diammonium hydrogenorthophosphate (diammonium phosphate)

7

6,6

3105 40 00

– Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)

7

6,6

– Other mineral or chemical fertilizers containing the two fertilizing elements nitrogen and phosphorus

3105 51 00

– – Containing nitrates and phosphates

7

6,6

3105 59 00

– – Other

10

8

3105 60

– Mineral or chemical fertilizers containing the two fertilizing elements phosphorus and potassium

3105 60 10

– – Potassic superphosphates

4

3,2

3105 60 90

– – Other

4

3,2

3105 90

– Other

3105 90 10

– – Natural potassic sodium nitrate, consisting of a natural mixture of sodium nitrate and potassium nitrate (the proportion of potassium nitrate may be as high as 44 %), of a total nitrogen content not exceeding 16,3 % by weight on the dry anhydrous product (7)

10

Free

– – Other

3105 90 91

– – – With a nitrogen content exceeding 10 % by weight on the dry anhydrous product

10

8

3105 90 99

– – – Other

4

3,2

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 No 3203 or 3204, inorganic products of a kind used as luminophores (heading No 3206), glass obtained from fused quartz or other fused silica in the forms provided for in heading No 3207, and also dyes and other colouring matter put up in forms or packings for retail sale of heading No 3212);

(b)

tannates or other tannin derivatives of products of heading Nos 2936 to 2939, 2941 or 3501 to 3504; or

(c)

mastics of asphalt or other bituminous mastics (heading No 2715).

2.

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

3.

Heading Nos 3203 to 3206 apply also to preparations based on colouring matter (including, in the case of heading No 3206, colouring pigments of heading No 2530 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading No 3212), or to other preparations of heading Nos 3207, 3208, 3209, 3210, 3212, 3213 and 3215.

4.

Heading No 3208 includes solutions (other than collodions) consisting of any of the products specified in heading Nos 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution.

5.

The expression ‘colouring matter’ in this chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.

6.

The expression ‘stamping foils’ in heading No 3212 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:

(a)

metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or

(b)

metal (including precious metal) or pigment, deposited on a supporting sheet of any material.

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

3201

Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives

3201 10 00

– Quebracho extract

Free

Free

3201 20 00

– Wattle extract

10 (36)

9

3201 30 00

– Oak or chestnut extract

9

5,8

3201 90

– Other

3201 90 10

– – Sumach extract, vallonia extract

9

5,8

3201 90 90

– – Other

9

5,3 (75)

3202

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

3202 10 00

– Synthetic organic tanning substances

10

5,3

3202 90 00

– Other

10

5,3

3203 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

– Colouring matter of vegetable origin and preparations based thereon

3203 00 11

– – Black cutch (Acacia catechu)

Free

Free

3203 00 19

– – Other

9

4,1

3203 00 90

– Colouring matter of animal origin and preparations based thereon

10

5,3

3204

Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in note 3 to this chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined

– Synthetic organic colouring matter and preparations based thereon as specified in note 3 to this chapter

3204 11 00

– – Disperse dyes and preparations based thereon

17

10

3204 12 00

– – Acid dyes, whether or not premetallized, and preparations based thereon; mordant dyes and preparations based thereon

17

10

3204 13 00

– – Basic dyes and preparations based thereon

17

10

3204 14 00

– – Direct dyes and preparations based thereon

17

10

3204 15 00

– – Vat dyes (including those usable in that state as pigments) and preparations based thereon

17

10

3204 16 00

– – Reactive dyes and preparations based thereon

17

10

3204 17 00

– – Pigments and preparations based thereon

17

10

3204 19 00

– – Other, including mixtures of colouring matter of two or more of the subheadings 3204 11 to 3204 19

17

10

3204 20 00

– Synthetic organic products of a kind used as fluorescent brightening agents.

17

6

3204 90 00

– Other

19

10

3205 00 00

Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes

16

10

3206

Other colouring matter; preparations as specified in note 3 to this chapter, other than those of heading No 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined

3206 10

– Pigments and preparations based on titanium dioxide

3206 10 10

– – Containing not less than 80 % by weight of titanium dioxide

15

6

3206 10 90

– – Other

16

6,9

3206 20

– Pigments and preparations based on chromium compounds

3206 20 10

– – Containing not less than 85 % by weight of lead chromates

15

6,9

3206 20 90

– – Other

15

6,9

3206 30 00

– Pigments and preparations based on cadmium compounds

15

6,9

– Other colouring matter and other preparations

3206 41 00

– – Ultramarine and preparations based thereon

15

6,9

3206 42 00

– – Lithopone and other pigments and preparations based on zinc sulphide

15

6,9

3206 43 00

– – Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides)

15

6,9

3206 49

– – Other

3206 49 10

– – – Magnetite

Free

4,9

3206 49 90

– – – Other

15

6,9

3206 50 00

– Inorganic products of a kind used as luminophores

12

5,3

3207

Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes

3207 10

– Prepared pigments, prepared opacifiers, prepared colours and similar preparations

3207 10 10

– – Containing precious metals or compounds thereof

15

6,9

3207 10 90

– – Other

15

6,9

3207 20

– Vitrifiable enamels and glazes, engobes (slips) and similar preparations

3207 20 10

– – Engobes (slips)

13

5,3

3207 20 90

– – Other

16

6,3

3207 30 00

– Liquid lustres and similar preparations

13

5,3

3207 40

– Glass frit and other glass, in the form of powder, granules or flakes

3207 40 10

– – Glass of the variety known as ‘enamel’ glass

8

3,7

3207 40 90

– – Other

8

3,7

3208

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in note 4 to this chapter

3208 10

– Based on polyesters

3208 10 10

– – Solutions as defined in note 4 to this chapter

19

10

3208 10 90

– – Other

19

10

3208 20

– Based on acrylic or vinyl polymers

3208 20 10

– – Solutions as defined in note 4 to this chapter

19

10

3208 20 90

– – Other

19

10

3208 90

– Other

3208 90 10

– – Solutions as defined in note 4 to this chapter

19

10

– – Other

3208 90 91

– – – Based on synthetic polymers

19

10

3208 90 99

– – – Based on chemically modified natural polymers

19

10

3209

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium

3209 10 00

– Based on acrylic or vinyl polymers

19

10

3209 90 00

– Other

19

10

3210 00

Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather

3210 00 10

– Oil paints and varnishes (including enamels and lacquers)

19

10

3210 00 90

– Other

19

10

3211 00 00

Prepared driers

17

6,6

3212

Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale

3212 10

– Stamping foils

3212 10 10

– – With a basis of base metal

17

6,6

3212 10 90

– – Other

17

6,6

3212 90

– Other

– – Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels)

3212 90 10

– – – Pearl essence

16

7,1

– – – Other

3212 90 31

– – – – With a basis of aluminium powder

19

10

3212 90 39

– – – – Other

19

10

3212 90 90

– – Dyes and other colouring matter put up in forms or packings for retail sale

16

7,1

3213

Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings

3213 10 00

– Colours in sets

22

7,6

3213 90 00

– Other

22

7,6

3214

Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like

3214 10

– Mastics; painters' fillings

3214 10 10

– – Mastics

11

5

3214 10 90

– – Painters' fillings

11

5

3214 90 00

– Other

11

5

3215

Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid

– Printing ink

3215 11 00

– – Black

18

6,6

3215 19 00

– – Other

18

6,6

3215 90

– Other

3215 90 10

– – Writing or drawing ink

15

6,9

3215 90 30

– – Copying and hectographic inks; inks for duplicating machines and for impregnating ink pads or ribbons

16

7,1

3215 90 90

– – Other

16

7,1

CHAPTER 33

ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS

Notes

1.

This chapter does not cover:

(a)

compound alcoholic preparations of a kind used for the manufacture of beverages, of heading No 2208;

(b)

soap or other products of heading No 3401; or

(c)

gum, wood or sulphate turpentine or other products of heading No 3805.

2.

Heading Nos 3303 to 3307 apply inter alia to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.

3.

The expression ‘perfumery, cosmetic or toilet preparations’ in heading No 3307 applies inter alia to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

3301

Essential oils (terpeneless or not), including concretes and absolutes; resinoids; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils

– Essential oils of citrus fruit

3301 11

– – Of bergamot

3301 11 10

– – – Not deterpenated

12

11

3301 11 90

– – – Deterpenated

12

6,9

3301 12

– – Of orange

3301 12 10

– – – Not deterpenated

12

11

3301 12 90

– – – Deterpenated

12

6,9

3301 13

– – Of lemon

3301 13 10

– – – Not deterpenated

12

11

3301 13 90

– – – Deterpenated

12

6,9

3301 14

– – Of lime

3301 14 10

– – – Not deterpenated

12

11

3301 14 90

– – – Deterpenated

12

6,9

3301 19

– – Other

3301 19 10

– – – Not deterpenated

12

11

3301 19 90

– – – Deterpenated

12

6,9

– Essential oils other than those of citrus fruit

3301 21

– – Of geranium

3301 21 10

– – – Not deterpenated

5

2,7

3301 21 90

– – – Deterpenated

10

4,6

3301 22

– – Of jasmin

3301 22 10

– – – Not deterpenated

Free

Free

3301 22 90

– – – Deterpenated

10

4,6

3301 23

– – Of lavender or of lavandin

3301 23 10

– – – Not deterpenated

Free

Free

3301 23 90

– – – Deterpenated

10

4,6

3301 24

– – Of peppermint (Mentha piperita)

3301 24 10

– – – Not deterpenated

Free

Free

3301 24 90

– – – Deterpenated

10

4,6

3301 25

– – Of other mints

3301 25 10

– – – Not deterpenated

Free

Free

3301 25 90

– – – Deterpenated

10

4,6

3301 26

– – Of vetiver

3301 26 10

– – – Not deterpenated

Free

Free

3301 26 90

– – – Deterpenated

10

4,6

3301 29

– – Other

– – – Of clove, niaouli and ylang-ylang

3301 29 11

– – – – Not deterpenated

5

2,7

3301 29 31

– – – – Deterpenated

10

4,6

– – – Other

– – – – Not deterpenated

3301 29 51

– – – – – Of citronella

Free

Free

3301 29 53

– – – – – Of eucalyptus

Free

Free

3301 29 55

– – – – – Of rose

Free

Free

3301 29 57

– – – – – Of pine needle

Free

Free

3301 29 59

– – – – – Other

Free

Free

3301 29 91

– – – – Deterpenated

10

4,6

3301 30 00

– Resinoids

7

4,1

3301 90

– Other

3301 90 10

– – Terpenic by-products of the deterpenation of essential oils

10

4,6

3301 90 90

– – Other

12

6

3302

Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry

3302 10 00

– Of a kind used in the food or drink industries

10

5,3

3302 90 00

– Other

10

5,3

3303 00

Perfumes and toilet waters

3303 00 10

– Perfumes

18

6,6

3303 00 90

– Toilet waters

18

6,6

3304

Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations

3304 10 00

– Lip make-up preparations

18

6,6

3304 20 00

– Eye make-up preparations

18

6,6

3304 30 00

– Manicure or pedicure preparations

18

6,6

– Other

3304 91 00

– – Powders, whether or not compressed

18

6,6

3304 99

– – Other

3304 99 10

– – – Creams, emulsions and oils

18

6,6

3304 99 90

– – – Other

18

6,6

3305

Preparations for use on the hair

3305 10 00

– Shampoos

18

6,6

3305 20 00

– Preparations for permanent waving or straightening

18

6,6

3305 30 00

– Hair lacquers

18

6,6

3305 90

– Other

3305 90 10

– – Hair lotions

18

6,6

3305 90 90

– – Other

18

6,6

3306

Preparations for oral or dental hygiene, including denture fixative pastes and powders

3306 10 00

– Dentifrices

18

6,6

3306 90 00

– Other

18

6,6

3307

Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties

3307 10 00

– Pre-shave, shaving or after-shave preparations

18

6,6

3307 20 00

– Personal deodorants and antiperspirants

18

6,6

3307 30 00

– Perfumed bath salts and other bath preparations

18

6,6

– Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites

3307 41 00

– – ‘Agarbatti’ and other odoriferous preparations which operate by burning.

18

6,6

3307 49 00

– – Other

18

6,6

3307 90 00

– Other

18

6,6

CHAPTER 34

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

Notes

1.

This chapter does not cover:

(a)

edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading No 1517);

(b)

separate chemically defined compounds; or

(c)

shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading No 3305, 3306 or 3307).

2.

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

3.

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

(a)

give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and

(b)

reduce the surface tension of water to 4,5 x 10-2 N/m (45 dyn/cm) or less.

4.

In heading No 3403 the expression ‘petroleum oils and oils obtained from bituminous minerals’ applies to the products defined in note 2 to Chapter 27.

5.

In heading No 3404, subject to the exclusions provided below, the expression ‘artificial waxes and prepared waxes’ applies only to:

(A)

chemically produced organic products of a waxy character, whether or not water-soluble;

(B)

products obtained by mixing different waxes;

(C)

products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.

The heading does not apply to:

(a)

products of heading No 1516, 1519 or 3402, even if having a waxy character;

(b)

unmixed animal waxes or unmixed vegetable waxes, whether or not coloured, of heading No 1521;

(c)

mineral waxes or similar products of heading No 2712, whether or not intermixed or merely coloured; or

(d)

waxes mixed with, dispersed in or dissolved in a liquid medium (heading Nos 3405, 3809, etc.).

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

3401

Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent

– Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent

3401 11 00

– – For toilet use (including medicated products)

19

6,9

3401 19 00

– – Other

19

6,9

3401 20

– Soap in other forms

3401 20 10

– – Flakes, wafers, granules or powders

19

6,9

3401 20 90

– – Other

19

6,9

3402

Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading No 3401

– Organic surface-active agents, whether or not put up for retail sale

3402 11 00

– – Anionic

17

6,9

3402 12 00

– – Cationic

17

6,9

3402 13 00

– – Non-ionic

17

6,9

3402 19 00

– – Other

17

6,9

3402 20

– Preparations put up for retail sale

3402 20 10

– – Surface-active preparations

17

6,9

3402 20 90

– – Washing preparations and cleaning preparations

17

6,9

3402 90

– Other

3402 90 10

– – Surface-active preparations

17

6,9

3402 90 90

– – Washing preparations and cleaning preparations

17

6,9

3403

Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals

– Containing petroleum oils or oils obtained from bituminous minerals

3403 11 00

– – Preparations for the treatment of textile materials, leather, furskins or other materials

10

4,6

3403 19

– – Other

3403 19 10

– – – Containing 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals but not as the basic constituent.

18

7,6

– – – Other

3403 19 91

– – – – Preparations for lubricating machines, appliances and vehicles

10

4,6

3403 19 99

– – – – Other

10

4,6

– Other

3403 91 00

– – Preparations for the treatment of textile materials, leather, furskins or other materials

10

4,6

3403 99

– – Other

3403 99 10

– – – Preparations for lubricating machines, appliances and vehicles

10

4,6

3403 99 90

– – – Other

10

4,6

3404

Artificial waxes and prepared waxes

3404 10 00

– Of chemically modified lignite

12

5,3

3404 20 00

– Of polyethylene glycol

12

5,3

3404 90

– Other

3404 90 10

– – Prepared waxes, including sealing waxes

12

5,3

3404 90 90

– – Other

12

5,3

3405

Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, non-wovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading No 3404

3405 10 00

– Polishes, creams and similar preparations, for footwear or leather

15

6

3405 20 00

– Polishes, creams and similar preparations, for the maintenance of wooden furniture, floors or other woodwork

15

6

3405 30 00

– Polishes and similar preparations for coachwork, other than metal polishes.

15

6

3405 40 00

– Scouring pastes and powders and other scouring preparations

15

6

3405 90

– Other

3405 90 10

– – Metal polishes

15

6

3405 90 90

– – Other

15

6

3406 00

Candles, tapers and the like

– Candles

3406 00 11

– – Plain, not perfumed

16

7,1

3406 00 19

– – Other

16

7,1

3406 00 90

– Other

16

7,1

3407 00 00

Modelling pastes, including those put up for children's amusement; preparations known as ‘dental wax’ or as ‘dental impression compounds’, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)

16

6,9

CHAPTER 35

ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES

Notes

1.

This chapter does not cover:

(a)

yeasts (heading No 2102);

(b)

blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;

(c)

enzymatic preparations for pre-tanning (heading No 3202);

(d)

enzymatic soaking or washing preparations and other products of Chapter 34;

(e)

hardened proteins (heading No 3913); or

(f)

gelatin products of the printing industry (Chapter 49).

2.

For the purposes of heading No 3505, the term ‘dextrins’ means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10 %.

Such products with a reducing sugar content exceeding 10 % fall within heading No 1702.

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

3501

Casein, caseinates and other casein derivatives; casein glues

3501 10

– Casein

3501 10 10

– – For the manufacture of regenerated textile fibres (7)

2

2

3501 10 50

– – For industrial uses other than the manufacture of foodstuffs or fodder (7)

6

5

3501 10 90

– – Other

14

3501 90

– Other

3501 90 10

– – Casein glues

13

3501 90 90

– – Other

10

10

3502

Albumins, albuminates and other albumin derivatives

3502 10

– Egg albumin

3502 10 10

– – Unfit, or to be rendered unfit, for human consumption (76)

Free

Free

– – Other

3502 10 91

– – – Dried (for example, in sheets, scales, flakes, powder)

10 (77)

3502 10 99

– – – Other

10 (77)

3502 90

– Other

– – Albumins, other than egg albumin

3502 90 10

– – – Unfit, or to be rendered unfit, for human consumption (76)

Free

Free

– – – Other

– – – – Milk albumin (lactalbumin)

3502 90 51

– – – – – Dried (for example, in sheets, scales, flakes, powder)

10 (77)

3502 90 59

– – – – – Other

10 (77)

3502 90 70

– – – – Other

10

3502 90 90

– – Albuminates and other albumin derivatives

12

12

3503 00

Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading No 3501

3503 00 10

– Gelatin and derivatives thereof

15

12

3503 00 50

– Bone glues

15

12

3503 00 90

– Other glues

15

12

3504 00 00

Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed

12

5,3

3505

Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches

3505 10

– Dextrins and other modified starches

3505 10 10

– – Dextrins

23,9 + MOB

14 + MOB

– – Other modified starches

3505 10 50

– – – Starches, esterified or etherified

20

12

-

3505 10 90

– – – Other

23,9 + MOB

14 + MOB

3505 20

– Glues

3505 20 10

– – Containing, by weight, less than 25 % of starches or dextrins or other modified starches

16,3 + MOB

13 + MOB MAX 18

3505 20 30

– – Containing, by weight, 25 % or more but less than 55 % of starches or dextrins or other modified starches

16,3 + MOB

13 + MOB MAX 18

3505 20 50

– – Containing, by weight, 55 % or more but less than 80 % of starches or dextrins or other modified starches

16,3 + MOB

13 + MOB MAX 18

3505 20 90

– – Containing by weight 80 % or more of starches or dextrins or other modified starches

16,3 + MOB

13 + MOB MAX 18

3506

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

3506 10

– Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

3506 10 10

– – Cellulose based glues

19

7,8

3506 10 90

– – Other

19

7,8

– Other

3506 91 00

– – Adhesives based on rubber or plastics (including artificial resins)

16

7,1

3506 99

– – Other

3506 99 10

– – – Based on natural resins

16

7

3506 99 90

– – – Other

16

7

3507

Enzymes; prepared enzymes not elsewhere specified or included

3507 10 00

– Rennet and concentrates thereof

13

6,3

3507 90 00

– Other

13

6,3

CHAPTER 36

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

Notes

1.

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

2.

The expression ‘articles of combustible materials’ in heading No 3606 applies only to:

(a)

metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;

(b)

liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3; and

(c)

resin torches, firelighters and the like.

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

3601 00 00

Propellent powders

11

5,7

3602 00 00

Prepared explosives, other than propellent powders

16

7,1

3603 00

Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators

3603 00 10

– Safety fuses; detonating fuses

15

6

3603 00 90

– Other

24

8,7

3604

Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles

3604 10 00

– Fireworks

18

6,6

3604 90 00

– Other

18

6,6

3605 00 00

Matches, other than pyrotechnic articles of heading No 3604

14

10

3606

Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in note 2 to this chapter

3606 10 00

– Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3

19

7,8

3606 90

– Other

3606 90 10

– – Ferro-cerium and other pyrophoric alloys in all forms

15

6

3606 90 90

– – Other

19

7,8

CHAPTER 37

PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

Notes

1.

This chapter does not cover waste or scrap materials.

2.

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

Additional notes

1.

In the case of sound films imported in two bands (the band bearing only the images and the band used for recording the sound), each band is to be classified in its appropriate heading. 2.

The expression ‘newsreels’ (subheading 3706 90 51) shall be taken to apply to films of length of less than 330 m, and depicting current events of a political, sporting, military, scientific, literary, folkloric, touristic, society, etc., nature.Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

3701

Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs

3701 10

– For X-ray

3701 10 10

– – For medical, dental or veterinary use

21

7,4

m2

3701 10 90

– – Other

21

7,4

m2

3701 20 00

– Instant print film

23

7,6

p/st

3701 30 00

– Other plates and film, with any side exceeding 255 mm

21

7,4

m2

– Other

3701 91

– – For colour photography (polychrome)

3701 91 10

– – – Film in the flat, put up in disc form and incorporated in a cartridge

21 (78)

7,4

p/st

3701 91 90

– – – Other

21

7,4

3701 99 00

– – Other

21

7,4

3702

Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed

3702 10 00

– For X-ray

20

7,1

m2

3702 20 00

– Instant print film

20

7,1

p/st

– Other film, without sprocket holes, of a width not exceeding 105 mm

3702 31

– – For colour photography (polychrome)

3702 31 10

– – – Of a length not exceeding 30 m

20

7,1

p/st

3702 31 90

– – – Of a length exceeding 30 m

20

7,1

m

3702 32

– – Other, with silver halide emulsion

– – – Of a width not exceeding 35 mm

3702 32 11

– – – – Microfilm; film for the graphic arts

20

7,1

3702 32 19

– – – – Other

20

5,3

– – – Of a width exceeding 35 mm

3702 32 31

– – – – Microfilm

20

7,1

3702 32 51

– – – – Film for the graphic arts

20

7,1

– – – – Other, of a length

3702 32 91

– – – – – Not exceeding 30 m

20

7,1

p/st

3702 32 99

– – – – – Exceeding 30 m

20

7,1

m

3702 39 00

– – Other

20

7,1

– Other film, without sprocket holes, of a width exceeding 105 mm

3702 41 00

– – Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome)

20

7,1

m2

3702 42 00

– – Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography

20

7,1

m2

3702 43 00

– – Of a width exceeding 610 mm and of a length not exceeding 200 m

20

7,1

m2

3702 44 00

– – Of a width exceeding 105 mm but not exceeding 610 mm

20

7,1

m2

– Other film, for colour photography (polychrome)

3702 51

– – Of a width not exceeding 16 mm and of a length not exceeding 14 m

3702 51 10

– – – Of a length not exceeding 5 m

20

5,3

p/st

3702 51 90

– – – Of a length exceeding 5 m

20

5,3

p/st

3702 52

– – Of a width not exceeding 16 mm and of a length exceeding 14 m

3702 52 10

– – – Of a length not exceeding 30 m

20

5,3

p/st

3702 52 90

– – – Of a length exceeding 30 m

20

5,3

m

3702 53 00

– – Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides

20

5,3

p/st

3702 54 00

– – Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides

20

5,3

p/st

3702 55 00

– – Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m

20

5,3

m

3702 56

– – Of a width exceeding 35 mm

3702 56 10

– – – Of a length not exceeding 30 m

20

7,1

p/st

3702 56 90

– – – Of a length exceeding 30 m

20

7,1

m

– Other

3702 91

– – Of a width not exceeding 16 mm and of a length not exceeding 14 m

3702 91 10

– – – Film for the graphic arts

20

7,1

3702 91 90

– – – Other

20

5,3

p/st

3702 92

– – Of a width not exceeding 16 mm and of a length exceeding 14 m

3702 92 10

– – – Film for the graphic arts

20

7,1

3702 92 90

– – – Other

20

5,3

m

3702 93

– – Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m

3702 93 10

– – – Microfilm; film for the graphic arts

20

7,1

3702 93 90

– – – Other

20

5,3

p/st

3702 94

– – Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m

3702 94 10

– – – Microfilm; film for the graphic arts

20

7,1

3702 94 90

– – – Other

20

5,3

m

3702 95 00

– – Of a width exceeding 35 mm

20

7,1

3703

Photographic paper, paperboard and textiles, sensitised, unexposed

3703 10 00

– In rolls of a width exceeding 610 mm

23

7,6

3703 20

– Other, for colour photography (polychrome)

3703 20 10

– – For photographs obtained from reversal type film

23

7,6

3703 20 90

– – Other

23

7,6

3703 90

– Other

3703 90 10

– – Sensitized with silver or platinum salts

23

7,6

3703 90 90

– – Other

23

7,6

3704 00

Photographic plates, film, paper, paperboard and textiles, exposed but not developed

3704 00 10

– Plates and film

Free

Free

3704 00 90

– Other

23

7,6

3705

Photographic plates and film, exposed and developed, other than cinematographic film

3705 10 00

– For offset reproduction

12

5,3

3705 20 00

– Microfilms

5

3,2

3705 90

– Other

3705 90 10

– – For the graphic arts

12

5,3

3705 90 90

– – Other

12

5,3

3706

Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track

3706 10

– Of a width of 35 mm or more

3706 10 10

– – Consisting only of sound track

Free

(25)

m

– – Other

3706 10 91

– – – Negatives; intermediate positives

Free

Free

m

3706 10 99

– – – Other positives

5 Ecu/100 m

1,90 Ecu/100 m

m

3706 90

– Other

3706 90 10

– – Consisting only of sound track

Free

(25)

m

– – Other

3706 90 31

– – – Negatives; intermediate positives

Free

Free

m

– – – Other positives

3706 90 51

– – – – Newsreels

2,25 Ecu/100 m

1,07 Ecu/100 m

m

– – – – Other, of a width of

3706 90 91

– – – – – Less than 10 mm

0,50 Ecu/100 m

0,28 Ecu/100 m

m

3706 90 99

– – – – – 10 mm or more

3,50 Ecu/100 m

1,60 Ecu/100 m

m

3707

Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use

3707 10 00

– Sensitized emulsions

15

6

3707 90

– Other

– – Developers and fixers

– – – For colour photography (polychrome)

3707 90 11

– – – – For photographic film and plates

15

6

3707 90 19

– – – – Other

15

6

3707 90 30

– – – Other

15

6

3707 90 90

– – Other

15

6

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 No 3801);

(2)

insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading No 3808;

(3)

products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading No 3813);

(4)

products specified in note 2 (a) or 2 (c) below;

(b)

mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading No 2106);

(c)

medicaments (heading No 3003 or 3004).

2.

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

(a)

cultured crystals (other than optical elements) weighing not less than 2,5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;

(b)

fusel oil; Dippel's oil;

(c)

ink removers put up in packings for retail sale;

(d)

stencil correctors and other correcting fluids put up in packings for retail sale; and

(e)

ceramic firing testers, fusible (for example, Seger cones).

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

3801

Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures

3801 10 00

– Artificial graphite

6

3,6

3801 20

– Colloidal or semi-colloidal graphite

3801 20 10

– – Colloidal graphite in suspension in oil; semi-colloidal graphite

18

7,6

3801 20 90

– – Other

9

4,1

3801 30 00

– Carbonaceous pastes for electrodes and similar pastes for furnace linings

10

5,3

3801 90 00

– Other

6

3,7

3802

Activated carbon; activated natural mineral products; animal black, including spent animal black

3802 10 00

– Activated carbon

16

6,3

3802 90 00

– Other

14

5,7

3803 00

Tall oil, whether or not refined

3803 00 10

– Crude

4

Free

3803 00 90

– Other

7

4,1

3804 00

Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading No 3803

3804 00 10

– Concentrated sulphite lye

9

5

3804 00 90

– Other

18

7,6

3805

Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent

3805 10

– Gum, wood or sulphate turpentine oils

3805 10 10

– – Gum turpentine

5

4

3805 10 30

– – Wood turpentine

7

3,7

3805 10 90

– – Sulphate turpentine

7

3,2

3805 20 00

– Pine oil

7

3,7

3805 90 00

– Other

7

3,4

3806

Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums

3806 10

– Rosin

3806 10 10

– – Obtained from fresh oleoresins

6

5

3806 10 90

– – Other

6

5

3806 20 00

– Salts of rosin or of resin acids

10

4,6

3806 30 00

– Ester gums

17

6,6

3806 90 00

– Other

10

4,6

3807 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

3807 00 10

– Wood tar

4

2,1

3807 00 90

– Other

6

4,6

3808

Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)

3808 10 00

– Insecticides

15

6

3808 20

– Fungicides

3808 20 10

– – Preparations based on copper compounds

8

4,6

3808 20 90

– – Other

15

6

3808 30

– Herbicides, anti-sprouting products and plant-growth regulators

3808 30 10

– – Herbicides

15

6

3808 30 30

– – Anti-sprouting products

15

6

3808 30 90

– – Plant-growth regulators

18

7,6

3808 40 00

– Disinfectants

15

6

3808 90 00

– Other

15

6

3809

Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included

3809 10

– With a basis of amylaceous substances

3809 10 10

– – Containing by weight of such substances less than 55 %

18,8 + MOB

13 + MOB MAX 20

3809 10 30

– – Containing by weight of such substances 55 % or more but less than 70 %

18,8 + MOB

13 + MOB MAX 20

3809 10 50

– – Containing by weight of such substances 70 % or more but less than 83 %

18,8 + MOB

13 + MOB MAX 20

3809 10 90

– – Containing by weight of such substances 83 % or more

18,8 + MOB

13 + MOB MAX 20

– Other

3809 91 00

– – Of a kind used in the textile industry

16

6,3

3809 92 00

– – Of a kind used in the paper industry

16

6,3

3809 99 00

– – Other

16

6,3

3810

Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods

3810 10 00

– Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials

14

6,6

3810 90

– Other

3810 90 10

– – Preparations of a kind used as cores or coatings for welding electrodes and rods

9

4,1

– – Other

3810 90 91

– – – Fluxes for soldering, brazing or welding

9

5

3810 90 99

– – – Other auxiliary preparations for soldering, brazing or welding

9

5

3811

Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils

– Anti-knock preparations

3811 11

– – Based on lead compounds

3811 11 10

– – – Based on tetraethyl-lead

19 (79)

7,2

3811 11 90

– – – Other

17

5,8

3811 19 00

– – Other

17 (79)

5,8

– Additives for lubricating oils

3811 21 00

– – Containing petroleum oils or oils obtained from bituminous minerals

13

5,3

3811 29 00

– – Other

16

5,8

3811 90 00

– Other

17

5,8

3812

Prepared rubber accelerators; compound plasticizers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for rubber or plastics

3812 10 00

– Prepared rubber accelerators

16

6,3

3812 20 00

– Compound plasticizers for rubber or plastics

18

7,6

3812 30

– Anti-oxidizing preparations and other compound stabilizers for rubber or plastics

3812 30 10

– – Anti-oxidizing preparations for rubber

18

7,6

3812 30 90

– – Other

18

7,6

3813 00 00

Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades

15

6,9

3814 00

Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers

3814 00 10

– Based on butyl acetate

18

6,6

3814 00 90

– Other

18

6,6

3815

Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included

– Supported catalysts

3815 11 00

– – With nickel or nickel compounds as the active substance

14

6,6

3815 12 00

– – With precious metal or precious metal compounds as the active substance

14

6,6

3815 19 00

– – Other

14

6,6

3815 90 00

– Other

14

6,6

3816 00 00

Refractory cements, mortars, concretes and similar compositions, other than products of heading No 3801

4

2,7

3817 00

Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No 2707 or 2902

3817 10

– Mixed alkylbenzenes

3817 10 10

– – Dodecylbenzene

13

6,3

3817 10 90

– – Other

13

6,3

3817 20 00

– Mixed alkylnaphthalenes

13

6,3

3818 00

Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics

3818 00 10

– Doped silicon

9 (80)

7,6

3818 00 90

– Other

9

7,6

3819 00 00

Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals

18

7,1

3820 00 00

Anti-freezing preparations and prepared de-icing fluids

18

7,6

3821 00 00

Prepared culture media for development of micro-organisms

11

5

3822 00 00

Composite diagnostic or laboratory reagents, other than those of heading No 3002 or 3006

18

7,6

3823

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included

3823 10 00

– Prepared binders for foundry moulds or cores

18

7,6

3823 20 00

– Naphthenic acids, their water-insoluble salts and their esters

6

3,2

3823 30 00

– Non-agglomerated metal carbides mixed together or with metallic binders

12

5,3

3823 40 00

– Prepared additives for cements, mortars or concretes

18

7,6

3823 50

– Non-refractory mortars and concretes

3823 50 10

– – Concrete ready to pour

18

7,6

3823 50 90

– – Other

18

7,6

3823 60

– Sorbitol other than that of subheading No 2905 44

– – In aqueous solution

3823 60 11

– – – Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content

12 + MOB

3823 60 19

– – – Other

12 + MOB (73)

– – Other

3823 60 91

– – – Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content

12 + MOB

3823 60 99

– – – Other

12 + MOB (73)

3823 90

– Other

3823 90 10

– – Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts

14

5,7

3823 90 20

– – Ion exchangers

12

6,6

3823 90 30

– – Getters for vacuum tubes

12

6

3823 90 40

– – Pyrolignites (for example, of calcium); crude calcium tartrate; crude calcium citrate

7

5,1

3823 90 50

– – Alkaline iron oxide for the purification of gas

9

5

3823 90 60

– – Anti-rust preparations containing amines as active elements

18

7,1

3823 90 70

– – Inorganic composite solvents and thinners for varnishes and similar products

18

6,6

– – Other

3823 90 81

– – – Anti-scaling and similar compounds

18

7,6

3823 90 83

– – – Preparations for electroplating

18

7,6

3823 90 85

– – – Liquid polychlorobiphenyls, liquid chloroparaffins; mixed polyethylene glycols

18

7,6

3823 90 87

– – – Mixtures of glycerol mono-, di- and tri-stearates (emulsifiers for fats)

18

7,6

3823 90 91

– – – Products and preparations for pharmaceutical and surgical uses

18

7,6

3823 90 93

– – – Auxiliary products for foundries (other than those falling within subheading No 3823 10)

18

7,6

3823 90 95

– – – Fire-proofing, water-proofing and similar protective preparations used in the building industry

18

7,6

3823 90 99

– – – Other

18

7,6

SECTION VII

PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

Notes

1.

Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

(a)

having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

(b)

presented together; and

(c)

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

2.

Except for the goods of heading No 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall within Chapter 49.

CHAPTER 39

PLASTICS AND ARTICLES THEREOF

Notes

1.

Throughout the nomenclature the expression ‘plastics’ means those materials of heading Nos 3901 to 3914 which are or have been capable, either at the moment of polymerization or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticizer) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.

Throughout the nomenclature any reference to ‘plastics’ also includes vulcanized fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI.

2.

This chapter does not cover:

(a)

waxes of heading No 2712 or 3404;

(b)

separate chemically defined organic compounds (Chapter 29);

(c)

heparin or its salts (heading No 3001);

(d)

stamping foils of heading No 3212;

(e)

organic surface-active agents or preparations of heading No 3402;

(f)

run gums or ester gums (heading No 3806);

(g)

synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;

(h)

saddlery or harness (heading No 4201) or trunks, suitcases, handbags or other containers of heading No 4202;

(ij)

plaits, wickerwork or other articles of Chapter 46;

(k)

wall coverings of heading No 4814;

(l)

goods of Section XI (textiles and textile articles);

(m)

articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof);

(n)

imitation jewellery of heading No 7117;

(o)

articles of Section XVI (machines and mechanical or electrical appliances);

(p)

parts of aircraft or vehicles of Section XVII;

(q)

articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);

(r)

articles of Chapter 91 (for example, clock or watch cases);

(s)

articles of Chapter 92 (for example, musical instruments or parts thereof);

(t)

articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);

(u)

articles of Chapter 95 (for example, toys, games, sports requisites); or

(v)

articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).

3.

Heading Nos 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:

(a)

liquid synthetic polyolefins of which less than 60 % by volume distils at 300 oC, after conversion to 1013 mbar when a reduced-pressure distillation method is used (heading Nos 3901 and 3902);

(b)

resins, not highly polymerized, of the coumarone-indene type (heading No 3911);

(c)

other synthetic polymers with an average of at least five monomer units;

(d)

silicones (heading No 3910);

(e)

resols (heading No 3909) and other prepolymers.

4.

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

If no single comonomer predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.

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

5.

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

6.

In heading Nos 3901 to 3914, the expression ‘primary forms’ applies only to the following forms:

(a)

liquids and pastes, including dispersions (emulsions and suspensions) and solutions;

(b)

blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.

7.

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

8.

For the purposes of heading No 3917, the expression ‘tubes, pipes and hoses’ means hollow products, whether semi-manufactured or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed one-and-a-half times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.

9.

For the purposes of heading No 3918, the expression ‘wall or ceiling coverings of plastics’ applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.

10.

In heading Nos 3920 and 3921, the expression ‘plates, sheets, film, foil and strip’ applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).

11.

Heading No 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-chapter II:

(a)

reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 litres;

(b)

structural elements used, for example, in floors, walls or partitions, ceilings or roofs;

(c)

gutters and fittings therefor;

(d)

doors, windows and their frames and thresholds for doors;

(e)

balconies, balustrades, fencing, gates and similar barriers;

(f)

shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;

(g)

large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;

(h)

ornamental architectural features, for example, flutings, cupolas, dovecotes;

(ij)

fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.

Subheading note

1.

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

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

I.PRIMARY FORMS

3901

Polymers of ethylene, in primary forms

3901 10

– Polyethylene having a specific gravity of less than 0,94

3901 10 10

– – Linear polyethylene

20

12,5

3901 10 90

– – Other

20

12,5

3901 20 00

– Polyethylene having a specific gravity of 0,94 or more

20

12,5

3901 30 00

– Ethylene-vinyl acetate copolymers

21

12,5

3901 90 00

– Other

21

12,5

3902

Polymers of propylene or of other olefins, in primary forms

3902 10 00

– Polypropylene

23

12,5

3902 20 00

– Polyisobutylene

23

12,5

3902 30 00

– Propylene copolymers

21

12,5

3902 90 00

– Other

21

12,5

3903

Polymers of styrene, in primary forms

– Polystyrene

3903 11 00

– – Expansible

20

12,5

3903 19 00

– – Other

20

12,5

3903 20 00

– Styrene-acrylonitrile (SAN) copolymers

20

12,5

3903 30 00

– Acrylonitrile-butadiene-styrene (ABS) copolymers

20

12,5

3903 90 00

– Other

20

12,5

3904

Polymers of vinyl chloride or of other halogenated olefins, in primary forms

3904 10 00

– Polyvinyl chloride, not mixed with any other substances

20

12,5

– Other polyvinyl chloride

3904 21 00

– – Non-plasticized

20

12,5

3904 22 00

– – Plasticized

20

12,5

3904 30 00

– Vinyl chloride-vinyl acetate copolymers

21

12,5

3904 40 00

– Other vinyl chloride copolymers

20

12,5

3904 50 00

– Vinylidene chloride polymers

20

12,5

– Fluoro-polymers

3904 61 00

– – Polytetrafluoroethylene

23

12,5

3904 69 00

– – Other

22

12,5

3904 90 00

– Other

22

12,5

3905

Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms

– Polymers of vinyl acetate

3905 11 00

– – In aqueous dispersion

20

12

3905 19 00

– – Other

20

12

3905 20 00

– Polyvinyl alcohols, whether or not containing unhydrolyzed acetate groups

21

12,5

3905 90 00

– Other

21

12,5

3906

Acrylic polymers in primary forms

3906 10 00

– Polymethyl methacrylate

21

12,5

3906 90 00

– Other

21

12,5

3907

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms

3907 10 00

– Polyacetals

20 (81)

7,6

3907 20

– Other polyethers

– – Polyether alcohols

3907 20 11

– – – Polyethelene glycols

20

7,6

3907 20 19

– – – Other

20 (81)

7,6

3907 20 90

– – Other

20 (81)

7,6

3907 30 00

– Epoxide resins

20

7,6

3907 40 00

– Polycarbonates

20

8

3907 50 00

– Alkyd resins

20

8

3907 60 00

– Polyethylene terephthalate

20

8

– Other polyesters

3907 91 00

– – Unsaturated

20

8

3907 99 00

– – Other

20

8

3908

Polyamides in primary forms

3908 10 00

– Polyamide -6, -11, -12, -6,6, -6,9, -6,10 or -6,12

22

8

3908 90 00

– Other

22

8

3909

Amino-resins, phenolic resins and polyurethanes, in primary forms

3909 10 00

– Urea resins; thiourea resins

15

6,9

3909 20 00

– Melamine resins

15

6,9

3909 30 00

– Other amino-resins

15

6,9

3909 40 00

– Phenolic resins

15

6,9

3909 50 00

– Polyurethanes

22

8,4

3910 00 00

Silicones in primary forms

20

8,4

3911

Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in note 3 to this chapter, not elsewhere specified or included, in primary forms

3911 10 00

– Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes

20

12,5

3911 90

– Other

3911 90 10

– – Condensation or rearrangement polymerization products whether or not chemically modified

20 (81)

7,6

3911 90 90

– – Other

21

12,5

3912

Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms

– Cellulose acetates

3912 11 00

– – Non-plasticized

19

7,8

3912 12 00

– – Plasticized

16

7

3912 20

– Cellulose nitrates (including collodions)

– – Non-plasticized

3912 20 11

– – – Collodions and celloidin

20

16

3912 20 19

– – Other

12

6

3912 20 90

– – Plasticized

17

7,4

– Cellulose ethers

3912 31 00

– – Carboxymethylcellulose and its salts

19

7,8

3912 39

– – Other

3912 39 10

– – – Ethylcellulose

15

6,9

3912 39 90

– – – Other

19

7,8

3912 90

– Other

3912 90 10

– – Cellulose esters

16

6,4

3912 90 90

– – Other

19

7,8

3913

Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms

3913 10 00

– Alginic acid, its salts and esters

11

5

3913 90

– Other

3913 90 10

– – Chemical derivatives of natural rubber

17

6,6

3913 90 90

– – Other

20

12

3914 00 00

Ion-exchangers based on polymers of heading Nos 3901 to 3913, in primary forms

22

7,6

II.WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES

3915

Waste, parings and scrap, of plastics

3915 10 00

– Of polymers of ethylene

23

12,5

3915 20 00

– Of polymers of styrene

23

12,5

3915 30 00

– Of polymers of vinyl chloride

23

12,5

3915 90

– Of other plastics

– – Of addition polymerization products

3915 90 11

– – – Of polymers of propylene

23

12,5

3915 90 13

– – – Of acrylic polymers

23

12,5

3915 90 19

– – – Other

23

12,5

– – Other

3915 90 91

– – – Of epoxide resins

14 (81)

6,6

3915 90 93

– – – Of cellulose and its chemical derivatives

14

6,6

3915 90 99

– – – Other

14

6,6

3916

Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics

3916 10 00

– Of polymers of ethylene

23

12,5

3916 20 00

– Of polymers of vinyl chloride

23

12,5

3916 90

– Of other plastics

– – Of condensation or rearrangement polymerization products, whether or not chemically modified

3916 90 11

– – – Of polyesters

20

8

3916 90 13

– – – Of polyamides

20

8

3916 90 15

– – – Of epoxide resins

20 (81)

8

3916 90 19

– – – Other

20

8

– – Of addition polymerization products

3916 90 51

– – – Of polymers of propylene

21

12,5

3916 90 59

– – – Other

21

12,5

3916 90 90

– – Other

16

7

3917

Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics

3917 10

– Artificial guts (sausage casings) of hardened protein or of cellulosic materials

3917 10 10

– – Of hardened proteins

10

5,3

3917 10 90

– – Of cellulose plastic materials

21

8,6

– Tubes, pipes and hoses, rigid

3917 21

– – Of polymers of ethylene

3917 21 10

– – – Seamless and cut to a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked

23

12,5

– – – Other

3917 21 91

– – – – With fittings attached, for use in civil aircraft (82)

22

Free

3917 21 99

– – – – Other

22

8,4

3917 22

– – Of polymers of propylene

3917 22 10

– – – Seamless and cut to a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked

23

12,5

– – – Other

3917 22 91

– – – – With fittings attached, for use in civil aircraft (82)

22

Free

3917 22 99

– – – – Other

22

8,4

3917 23

– – Of polymers of vinyl chloride

3917 23 10

– – – Seamless and cut to a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked

23

12,5

– – – Other

3917 23 91

– – – – With fittings attached, for use in civil aircraft (82)

22

Free

3917 23 99

– – – – Other

22

8,4

3917 29

– – Of other plastics

– – – Seamless and cut to a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked

– – – – Of condensation or rearrangement polymerization products, whether or not chemically modified

3917 29 11

– – – – – Of epoxide resins

20 (81)

8

3917 29 13

– – – – – Other

20

8

3917 29 15

– – – – Of addition polymerization products

21

12,5

3917 29 19

– – – – Other

16

7

– – – Other

3917 29 91

– – – – With fittings attached, for use in civil aircraft (82)

22

Free

3917 29 99

– – – – Other

22

8,4

– Other tubes, pipes and hoses

3917 31

– – Flexible tubes, pipes and hoses, having a minimum burst pressure of 27,6 MPa

3917 31 10

– – – With fittings attached, for use in civil aircraft (82)

22

Free

3917 31 90

– – – Other

22

8

3917 32

– – Other, not reinforced or otherwise combined with other materials, without fittings

– – – Seamless and cut to a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked

– – – – Of condensation or rearrangement polymerization products, whether or not chemically modified

3917 32 11

– – – – – Of epoxide resins

20 (81)

8

3917 32 19

– – – – – Other

20

8

– – – – Of addition polymerization products

3917 32 31

– – – – – Of polymers of ethylene

21

12,5

3917 32 35

– – – – – Of polymers of vinyl chloride

21

12,5

3917 32 39

– – – – – Other

21

12,5

3917 32 51

– – – – Other

16

7

– – – Other

3917 32 91

– – – – Artificial sausage casings

22

8,4

3917 32 99

– – – – Other

22

8,4

3917 33

– – Other, not reinforced or otherwise combined with other materials, with fittings

3917 33 10

– – – With fittings attached, for use in civil aircraft (82)

22

Free

3917 33 90

– – – Other

22

8,4

3917 39

– – Other

– – – Seamless and cut to a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked

– – – – Of condensation or rearrangement polymerization products, whether or not chemically modified

3917 39 11

– – – – – Of epoxide resins

20 (81)

8

3917 39 13

– – – – – Other

20

8

3917 39 15

– – – – Of addition polymerization products

21

12,5

3917 39 19

– – – – Other

16

7

– – – Other

3917 39 91

– – – – With fittings attached, for use in civil aircraft (82)

22

Free

3917 39 99

– – – – Other

22

8,4

3917 40

– Fittings

3917 40 10

– – For use in civil aircraft (82)

22

Free

3917 40 90

– – Other

22

8,4

3918

Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter

3918 10

– Of polymers of vinyl chloride

3918 10 10

– – Consisting of a support impregnated, coated or covered with polyvinyl chloride

23

12,5

m2

3918 10 90

– – Other

23

12,5

m2

3918 90 00

– Of other plastics

23

12,5

m2

3919

Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls

3919 10

– In rolls of a width not exceeding 20 cm

3919 10 10

– – Strips, the coating of which consists of unvulcanized natural or synthetic rubber

16

6,3

– – Other

– – – Of condensation or rearrangement polymerization products, whether or not chemically modified

3919 10 31

– – – – Of polyesters

20

13

3919 10 35

– – – – Of epoxide resins

20 (81)

8

3919 10 39

– – – – Other

20

8

– – – Of addition polymerization products

3919 10 51

– – – – Of polymers of vinyl chloride

21

12,5

3919 10 59

– – – – Other

21

12,5

3919 10 90

– – – Other

16

7

3919 90

– Other

3919 90 10

– – Further worked than surface-worked, or cut to shapes other than rectangular (including square)

22

8,4

– – Other

– – – Of condensation or rearrangement polymerization products, whether or not chemically modified

3919 90 31

– – – – Of polycarbonates, alkyd resins, polyallyl esters or other polyesters

20

13

3919 90 35

– – – – Of epoxide resins

20 (81)

8

3919 90 39

– – – – Other

20

8

3919 90 50

– – – Of addition polymerization products

21

12,5

3919 90 90

– – – Other

16

7

3920

Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

3920 10

– Of polymers of ethylene

– – Of a thickness not exceeding 0,1 mm and of a specific gravity of

3920 10 11

– – – Less than 0,94

23

12,5

3920 10 19

– – – 0,94 or more

23

12,5

3920 10 90

– – Of a thickness exceeding 0,1 mm

23

12,5

3920 20

– Of polymers of propylene

3920 20 10

– – Of a thickness of less than 0,05 mm

23

12,5

3920 20 50

– – Of a thickness of 0,05 mm to 0,1 mm

23

12,5

– – Of a thickness exceeding 0,1 mm

– – – Strips of a width exceeding 5 mm but not exceeding 20 mm of the kind used for packaging

3920 20 71

– – – – Decorative strips

23

12,5

3920 20 79

– – – – Other

23

12,5

3920 20 90

– – – Other

23

12,5

3920 30 00

– Of polymers of styrene

23

12,5

– Of polymers of vinyl chloride

3920 41

– – Rigid

3920 41 10

– – – Of a thickness not exceeding 1 mm

23

12,5

3920 41 90

– – – Of a thickness exceeding 1 mm

23

12,5

3920 42

– – Flexible

3920 42 10

– – – Of a thickness not exceeding 1 mm

23

12,5

3920 42 90

– – – Of a thickness exceeding 1 mm

23

12,5

– Of acrylic polymers

3920 51 00

– – Of polymethyl methacrylate

21

12,5

3920 59 00

– – Other

21

12,5

– Of polycarbonates, alkyd resins, polyallyl esters or other polyesters

3920 61 00

– – Of polycarbonates

20

13

3920 62 00

– – Of polyethylene terephthalate

20

13

3920 63 00

– – Of unsaturated polyesters

20

13

3920 69 00

– – Of other polyesters

20

13

– Of cellulose or its chemical derivatives

3920 71

– – Of regenerated cellulose

– – – Sheets, film or strip, coiled or not, of a thickness of less than 0,75 mm

3920 71 11

– – – – Not printed

23

13

3920 71 19

– – – – Printed

23

13

3920 71 90

– – – Other

19

6,9

3920 72 00

– – Of vulcanized fibre

14

5,7

3920 73

– – Of cellulose acetate

3920 73 10

– – – Film in rolls or in strips, for cinematography or photography

13

6,3

3920 73 50

– – – Sheets, film or strip, coiled or not, of a thickness of less than 0,75 mm

19

13

3920 73 90

– – – Other

17

7,4

3920 79 00

– – Of other cellulose derivatives

16

7,1

– Of other plastics

3920 91 00

– – Of polyvinyl butyral

23

12,5

3920 92 00

– – Of polyamides

22

8

3920 93 00

– – Of amino-resins

17

7,4

3920 94 00

– – Of phenolic resins

17

7,1

3920 99

– – Of other plastics

– – – Of condensation or rearrangement polymerization products, whether or not chemically modified

3920 99 11

– – – – Of epoxide resins

20 (81)

8

3920 99 19

– – – – Other

20

8

3920 99 50

– – – Of addition polymerization products

21

12,5

3920 99 90

– – – Other

16

7

3921

Other plates, sheets, film, foil and strip, of plastics

– Cellular

3921 11 00

– – Of polymers of styrene

23

12,5

3921 12 00

– – Of polymers of vinyl chloride

23

12,5

3921 13 00

– – Of polyurethanes

22

8,4

3921 14 00

– – Of regenerated cellulose

22

8,4

3921 19

– – Of other plastics

3921 19 10

– – – Of epoxide resins

21 (81)

12,5

3921 19 90

– – – Other

21

12,5

3921 90

– Other

– – Of condensation or rearrangement polymerization products, whether or not chemically modified

– – – Of polyesters

3921 90 11

– – – – Corrugated sheet and plates

20

13

3921 90 19

– – – – Other

20

13

3921 90 20

– – – Of epoxide resins

20 (81)

8

3921 90 30

– – – Of phenolic resins

20

8

– – – Of amino-resins

– – – – Laminated

3921 90 41

– – – – – High pressure laminates with a decorative surface on one or both sides

20

8

3921 90 43

– – – – – Other

20

8

3921 90 49

– – – – Other

20

8

3921 90 50

– – – Other

20

8

3921 90 60

– – Of addition polymerization products

21

12,5

3921 90 90

– – Other

16

7

3922

Baths, shower-baths, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics

3922 10 00

– Baths, shower-baths and wash-basins

22

8,4

3922 20 00

– Lavatory seats and covers

22

8,4

3922 90 00

– Other

22

8,4

3923

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics

3923 10 00

– Boxes, cases, crates and similar articles

22

8,4

– Sacks and bags (including cones)

3923 21 00

– – Of polymers of ethylene

22

8,4

3923 29

– – Of other plastics

3923 29 10

– – – Of polyvinyl chloride

22

8,4

3923 29 90

– – – Other

22

8,4

3923 30

– Carboys, bottles, flasks and similar articles

3923 30 10

– – Of a capacity not exceeding two litres

22

8,4

3923 30 90

– – Of a capacity exceeding two litres

22

8,4

3923 40

– Spools, cops, bobbins and similar supports

3923 40 10

– – Spools, reels and similar supports for photographic and cinematographic film or for tapes, films and the like falling within heading Nos 8523 and 8524

16

5,3

3923 40 90

– – Other

22

8,4

3923 50

– Stoppers, lids, caps and other closures

3923 50 10

– – Caps and capsules for bottles

22

8,4

3923 50 90

– – Other

22

8,4

3923 90

– Other

3923 90 10

– – Netting extruded in tubular form

22

8,4

3923 90 90

– – Other

22

8,4

3924

Tableware, kitchenware, other household articles and toilet articles of plastics

3924 10 00

– Tableware and kitchenware

22

8,4

3924 90

– Other

– – Of regenerated cellulose

3924 90 11

– – – Sponges

23

8,6

3924 90 19

– – – Other

23

8,6

3924 90 90

– – Other

22

8,4

3925

Builders' ware of plastics, not elsewhere specified or included

3925 10 00

– Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres

22

8,4

3925 20 00

– Doors, windows and their frames and thresholds for doors

22

8,4

3925 30 00

– Shutters, blinds (including Venetian blinds) and similar articles and parts thereof

22

8,4

3925 90

– Other

3925 90 10

– – Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings

22

8,4

3925 90 90

– – Other

22

8,4

3926

Other articles of plastics and articles of other materials of heading Nos 3901 to 3914

3926 10 00

– Office or school supplies

22

8,4

3926 20 00

– Articles of apparel and clothing accessories (including gloves)

22

8,4

3926 30 00

– Fittings for furniture, coachwork or the like

22

8,4

3926 40 00

– Statuettes and other ornamental articles

22

8,4

3926 90

– Other

3926 90 10

– – For technical uses, for use in civil aircraft (82)

22

Free

– – Other

3926 90 50

– – – Perforated buckets and similar articles used to filter water at the entrance to drains

22

8,4

– – – Other

3926 90 91

– – – – Made from sheet

22

8,4

3926 90 99

– – – – Other

22

8,4

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 of Section XVI (including electrical goods of all kinds), of hard rubber;

(e)

articles of Chapter 90, 92, 94 or 96; or

(f)

articles of Chapter 95 (other than sports gloves and articles of heading Nos 4011 to 4013).

3.

In heading Nos 4001 to 4003 and 4005, the expression ‘primary forms’ applies only to the following forms:

(a)

liquids and pastes (including latex, whether or not pre-vulcanized, and other dispersions and solutions);

(b)

blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.

4.

In note 1 to this chapter and in heading No 4002, the expression ‘synthetic rubber’ applies to:

(a)

unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulphur into non-thermoplastic substances which, at a temperature between 18 and 29 oC, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one-and-a-half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanizing activators or accelerators, may be added; the presence of substances as provided for by note 5 (b) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticizers and fillers, is not permitted;

(b)

thioplasts (TM); and

(c)

natural rubber modified by grafting or mixing with plastics, depolymerized natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the abovementioned products comply with the requirements concerning vulcanization, elongation and recovery in (a) above.

5.

(a)

Heading Nos 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:

(i)

vulcanizing agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanized rubber latex);

(ii)

pigments or other colouring matter, other than those added solely for the purpose of identification;

(iii)

plasticizers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (b);

(b)

The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading No 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:

(i)

emulsifiers or anti-tack agents;

(ii)

small amounts of breakdown products of emulsifiers;

(iii)

very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptizers, preservatives, stabilizers, viscosity-control agents, or similar special-purpose additives.

6.

For the purposes of heading No 4004, the expression ‘waste, parings and scrap’ means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.

7.

Thread wholly of vulcanized rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading No 4008.

8.

Heading No 4010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.

9.

In heading Nos 4001, 4002, 4003, 4005 and 4008, the expressions ‘plates’, ‘sheets’ and ‘strip’ apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.

In heading No 4008 the expressions ‘rods’ and ‘profile shapes’ apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

4001

Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip

4001 10 00

– Natural rubber latex, whether or not prevulcanized

Free

Free

– Natural rubber in other forms

4001 21 00

– – Smoked sheets

Free

Free

4001 22 00

– – Technically specified natural rubber (TSNR)

Free

Free

4001 29

– – Other

4001 29 10

– – – Crepe

Free

Free

4001 29 90

– – – Other

Free

Free

4001 30 00

– Balata, gutta-percha, guayule, chicle and similar natural gums

Free

Free

4002

Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading No 4001 with any product of this heading, in primary forms or in plates, sheets or strip

– Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR)

4002 11 00

– – Latex

Free

Free

4002 19 00

– – Other

Free

Free

4002 20 00

– Butadiene rubber (BR)

Free

Free

– Isobutene-isoprene (butyl) rubber (HR); halo-isobutene-isoprene rubber (CIIR or BIIR)

4002 31 00

– – Isobutene-isoprene (butyl) rubber (IIR)

Free

Free

4002 39 00

– – Other

Free

Free

– Chloroprene (chlorobutadiene) rubber (CR)

4002 41 00

– – Latex

Free

Free

4002 49 00

– – Other

Free

Free

– Acrylonitrile-butadiene rubber (NBR)

4002 51 00

– – Latex

Free

Free

4002 59 00

– – Other

Free

Free

4002 60 00

– Isoprene rubber (IR)

Free

Free

4002 70 00

– Ethylene-propylene-non-conjugated diene rubber (EPDM)

Free

Free

4002 80 00

– Mixtures of any product of heading No 4001 with any product of this heading

Free

Free

– Other

4002 91 00

– – Latex

Free

Free

4002 99

– – Other

4002 99 10

– – – Products modified by the incorporation of plastics

10

3,8

4002 99 90

– – – Other

Free

Free

4003 00 00

Reclaimed rubber in primary forms or in plates, sheets or strip

3

1

4004 00 00

Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom

Free

Free

4005

Compounded rubber, unvulcanized, in primary forms or in plates, sheets or strip

4005 10 00

– Compounded with carbon black or silica

6,5

2,5

4005 20 00

– Solutions; dispersions other than those of subheading 4005 10

18

2,5

– Other

4005 91 00

– – Plates, sheets and strip

10

2,5

4005 99 00

– – Other

Free

Free

4006

Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanized rubber

4006 10 00

– ‘Camel-back’ strips for retreading rubber tyres

14

2,5

4006 90 00

– Other

14

2,5

4007 00 00

Vulcanized rubber thread and cord

15

6,2

4008

Plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber

– Of cellular rubber

4008 11 00

– – Plates, sheets and strip

18

5,8

4008 19 00

– – Other

15

4,4

– Of non-cellular rubber

4008 21

– – Plates, sheets and strip

4008 21 10

– – – Floor coverings and mats

17

4,9

m2

4008 21 90

– – – Other

17

4,9

4008 29

– – Other

4008 29 10

– – – Profile shapes, cut to size, for use in civil aircraft (82)

15

Free

4008 29 90

– – – Other

15

4,4

4009

Tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)

4009 10 00

– Not reinforced or otherwise combined with other materials, without fittings.

18

4,9

4009 20 00

– Reinforced or otherwise combined only with metal, without fittings

18

4,9

4009 30 00

– Reinforced or otherwise combined only with textile materials, without fittings

18

4,9

4009 40 00

– Reinforced or otherwise combined with other materials, without fittings

18

4,9

4009 50

– With fittings

4009 50 10

– – Suitable for conducting gases or liquids, for use in civil aircraft (82)

18

Free

– – Other

4009 50 91

– – – With metal reinforcement

18

4,9

4009 50 99

– – – Other

18

4,9

4010

Conveyor or transmission belts or belting, of vulcanized rubber

4010 10 00

– Of trapezoidal cross-section (V-belts and V-belting)

15

10

– Other

4010 91 00

– – Of a width exceeding 20 cm

15

10

4010 99 00

– – Other

15

10

4011

New pneumatic tyres, of rubber

4011 10 00

– Of a kind used on motor cars (including station wagons and racing cars)

22

5,8

p/st

4011 20 00

– Of a kind used on buses or lorries

22

5,8

p/st

4011 30

– Of a kind used on aircraft

4011 30 10

– – For use on civil aircraft (82)

22

Free

p/st

4011 30 90

– – Other

22

5,8

p/st

4011 40 00

– Of a kind used on motorcycles

22

5,8

p/st

4011 50

– Of a kind used on bicycles

4011 50 10

– – Tyre cases with sewn-in inner tubes, for racing bicycles

22

5,8

p/st

4011 50 90

– – Other

22

5,8

p/st

– Other

4011 91 00

– – Having a ‘herring-bone’ or similar tread

22

5,8

p/st

4011 99 00

– – Other

22

5,8

p/st

4012

Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber

4012 10

– Retreaded tyres

4012 10 10

– – For use on civil aircraft (82)

22

Free

4012 10 90

– – Other

22

5,8

4012 20

– Used pneumatic tyres

4012 20 10

– – For use on civil aircraft (82)

22

Free

4012 20 90

– – Other

22

5,8

4012 90

– Other

4012 90 10

– – Solid or cushion tyres and interchangeable tyre treads

19

5,1

4012 90 90

– – Tyre flaps

22

5,8

4013

Inner tubes, of rubber

4013 10

– Of a kind used on motor cars (including station wagons and racing cars), buses or lorries

4013 10 10

– – Of the kind used on motor cars (including station wagons and racing cars)

22

5,8

p/st

4013 10 90

– – Of the kind used on buses or lorries

22

5,8

p/st

4013 20 00

– Of a kind used on bicycles

22

5,8

p/st

4013 90

– Other

4013 90 10

– – Of a kind used on motorcycles

22

5,8

p/st

4013 90 90

– – Other

22

5,8

p/st

4014

Hygienic or pharmaceutical articles (including teats), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber

4014 10 00

– Sheath contraceptives

20

3

4014 90

– Other

4014 90 10

– – Teats, nipple shields, and similar articles for babies

20

3

4014 90 90

– – Other

20

3

4015

Articles of apparel and clothing accessories (including gloves), for all purposes, of vulcanized rubber other than hard rubber

– Gloves

4015 11 00

– – Surgical

20

5,3

pa

4015 19

– – Other

4015 19 10

– – – Household gloves

20

5,3

pa

4015 19 90

– – – Other

20

5,3

pa

4015 90 00

– Other

20

6,2

4016

Other articles of vulcanized rubber other than hard rubber

4016 10

– Of cellular rubber

4016 10 10

– – For technical uses, for use in civil aircraft (82)

20

Free

4016 10 90

– – Other

20

5,3

– Other

4016 91 00

– – Floor coverings and mats

15

4,4

4016 92 00

– – Erasers

15

4,4

4016 93

– – Gaskets, washers and other seals

4016 93 10

– – – For technical uses, for use in civil aircraft (82)

20

Free

4016 93 90

– – – Other

15

4,4

4016 94 00

– – Boat or dock fenders, whether or not inflatable

15

4,4

4016 95 00

– – Other inflatable articles

15

4,4

4016 99

– – Other

4016 99 10

– – – For technical uses, for use in civil aircraft (82)

20

Free

4016 99 90

– – – Other

15

4,4

4017 00

Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber

– Hard rubber (for example, ebonite) in any form, scrap and waste included

4017 00 11

– – In bulk or blocks, in plates, sheets or strip, in rods, profile shapes or tubes

10

3,2

4017 00 19

– – Scrap, waste and powder, of hardened rubber

Free

Free

– Articles of hard rubber

4017 00 91

– – Piping and tubing, with fittings attached, suitable for conducting gases or liquids, for use in civil aircraft (82)

19

Free

4017 00 99

– – Other

19

2,5

SECTION VIII

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

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 No 0511);

(b)

birdskins or parts of birdskins, with their feathers or down, of heading No 0505 or 6701; or

(c)

hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of reindeer, of elk, of deer, of roebucks or of dogs.

2.

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

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

4101

Raw hides and skins of bovine or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split

4101 10

– Whole hides and skins of bovine animals, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 14 kg when fresh, wet-salted or otherwise preserved

4101 10 10

– – Fresh or wet-salted

Free

Free

4101 10 90

– – Other

Free

Free

– Other hides and skins of bovine animals, fresh or wet-salted

4101 21 00

– – Whole

Free

Free

4101 22 00

– – Butts and bends

Free

Free

4101 29 00

– – Other

Free

Free

4101 30

– Other hides and skins of bovine animals, otherwise preserved

4101 30 10

– – Dried or dry-salted

Free

Free

4101 30 90

– – Other

Free

Free

4101 40 00

– Hides and skins of equine animals

Free

Free

4102

Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1 (c) to this chapter

4102 10

– With wool on

4102 10 10

– – Of lambs

Free

Free

p/st

4102 10 90

– – Other

Free

Free

p/st

– Without wool on

4102 21 00

– – Pickled

Free

Free

p/st

4102 29 00

– – Other

Free

Free

p/st

4103

Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by note 1 (b) or 1 (c) to this chapter

4103 10

– Of goats or kids

4103 10 10

– – Fresh, salted or dried

Free

Free

p/st

4103 10 90

– – Other

Free

Free

p/st

4103 20 00

– Of reptiles

Free

Free

4103 90 00

– Other

Free

Free

4104

Leather of bovine or equine animals, without hair on, other than leather of heading No 4108 or 4109

4104 10

– Whole bovine skin leather, of a unit surface area not exceeding 28 square feet (2,6 m2)

4104 10 10

– – East India kip, whole, whether or not the heads and legs have been removed, each of a net weight of not more than 4,5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles

Free

Free

4104 10 30

– – Other skin leather not further prepared than chrome-tanned, in the wet-blue state

9

Free

– – Other

4104 10 91

– – – Not further prepared than tanned

9

7

– – – Otherwise prepared

4104 10 95

– – – – Boxcalf

9

7

m2

4104 10 99

– – – – Other

9

7

m2

– Other bovine leather and equine leather, tanned or retanned but not further prepared, whether or not split

4104 21 00

– – Bovine leather, vegetable pre-tanned

9

7

4104 22

– – Bovine leather, otherwise pre-tanned

4104 22 10

– – – Not further prepared than chrome-tanned in the wet-blue state

9

Free

4104 22 90

– – – Other

9

7

4104 29 00

– – Other

9

7

– Other bovine leather and equine leather, parchment-dressed or prepared after tanning

4104 31

– – Full grains and grain splits

– – – Bovine leather

– – – – Full grains

4104 31 11

– – – – – Sole leather

9

7

4104 31 19

– – – – – Other

9

7

4104 31 30

– – – – Grain splits

9

7

m2

4104 31 90

– – – Equine leather

9

7

m2

4104 39

– – Other

4104 39 10

– – – Bovine leather

9

7

m2

4104 39 90

– – – Equine leather

9

7

m2

4105

Sheep or lamb skin leather, without wool on, other than leather of heading No 4108 or 4109

– Tanned or retanned but not further prepared, whether or not split

4105 11

– – Vegetable pre-tanned

4105 11 10

– – – Of Indian hair sheep, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles

Free

Free

– – – Other

4105 11 91

– – – – Full grains

6

2,5

4105 11 99

– – – – Other

6

2,5

4105 12

– – Otherwise pre-tanned

4105 12 10

– – – Full grains

6

2,5

4105 12 90

– – – Other

6

2,5

4105 19

– – Other

4105 19 10

– – – Full grains

6

2,5

4105 19 90

– – – Other

6

2,5

4105 20 00

– Parchment-dressed or prepared after tanning

10

3,8

m2

4106

Goat or kid skin leather, without hair on, other than leather of heading No 4108 or 4109

– Tanned or retanned but not further prepared, whether or not split

4106 11

– – Vegetable pre-tanned

4106 11 10

– – – Of Indian goat or kid, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles

Free

Free

4106 11 90

– – – Other

7

2,9

4106 12 00

– – Otherwise pre-tanned

7

2,9

4106 19 00

– Other

7

2,9

4106 20 00

– Parchment-dressed or prepared after tanning

10

3,8

m2

4107

Leather of other animals, without hair on, other than leather of heading No 4108 or 4109

4107 10

– Of swine

4107 10 10

– – Not further prepared than tanned

8

3,2

4107 10 90

– – Other

9

3,5

m2

– Of reptiles

4107 21 00

– – Vegetable pre-tanned

Free

Free

4107 29

– – Other

4107 29 10

– – – Not further prepared than tanned

8

3,2

4107 29 90

– – – Other

9

3,5

4107 90

– Of other animals

4107 90 10

– – Not further prepared than tanned

8

3,2

4107 90 90

– – Other

9

3,5

m2

4108 00

Chamois (including combination chamois) leather

4108 00 10

– Of sheep and lambs

10

3,8

4108 00 90

– Of other animals

10

3,8

4109 00 00

Patent leather and patent laminated leather; metallized leather

12

3,8

m2

4110 00 00

Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

Free

Free

4111 00 00

Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls

10

3,8

CHAPTER 42

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

Notes

1.

This chapter does not cover:

(a)

sterile surgical catgut or similar sterile suture materials (heading No 3006);

(b)

articles of apparel and clothing accessories (except gloves), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading No 4303 or 4304);

(c)

made-up articles of netting (heading No 5608);

(d)

articles of Chapter 64;

(e)

headgear or parts thereof of Chapter 65;

(f)

whips, riding-crops or other articles of heading No 6602;

(g)

cuff-links, bracelets or other imitation jewellery (heading No 7117);

(h)

fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally in Section XV);

(ij)

strings, skins for drums or the like, or other parts of musical instruments (heading No 9209);

(k)

articles of Chapter 94 (for example, furniture, lamps and lighting fittings);

(l)

articles of Chapter 95 (for example, toys, games, sports requisites); or

(m)

buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading No 9606.

2.

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

(a)

bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading No 3923);

(b)

articles of plaiting materials (heading No 4602);

(c)

articles of precious metal, of metal clad with precious metal, of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed) (Chapter 71).

3.

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

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

4201 00 00

Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material

18

5,8

4202

Trunks, suitcases, vanity-cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fibre or of paperboard, or wholly or mainly covered with such materials

– Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers

4202 11

– – With outer surface of leather, of composition leather or of patent leather

4202 11 10

– – – Executive-cases, briefcases, school satchels and similar containers

19

5,1

p/st

4202 11 90

– – – Other

19

5,1

4202 12

– – With outer surface of plastics or of textile materials

– – – In the form of plastic sheeting

4202 12 11

– – – – Executive-cases, briefcases, school satchels and similar containers

21

12

p/st

4202 12 19

– – – – Other

21

12

4202 12 50

– – – Of moulded plastic material

22

8,4

– – – Of other materials, including vulcanized fibre

4202 12 91

– – – – Executive-cases, briefcases, school satchels and similar containers

19

5,1

p/st

4202 12 99

– – – – Other

19

5,1

4202 19

– – Other

4202 19 10

– – – Of aluminium

19

7

– – – Of other materials

4202 19 91

– – – – Executive-cases, briefcases, school satchels and similar containers

19

5,1

p/st

4202 19 99

– – – – Other

19

5,1

– Handbags, whether or not with shoulder strap, including those without handle

4202 21 00

– – With outer surface of leather, of composition leather or of patent leather

19

5,1

p/st

4202 22

– – With outer surface of plastic sheeting or of textile materials

4202 22 10

– – – Of plastic sheeting

21

12

p/st

4202 22 90

– – – Of textile materials

19

5,1

p/st

4202 29 00

– – Other

19

5,1

p/st

– Articles of a kind normally carried in the pocket or in the handbag

4202 31 00

– – With outer surface of leather, of composition leather or of patent leather

19

5,1

4202 32

– – With outer surface of plastic sheeting or of textile materials

4202 32 10

– – – Of plastic sheeting

21

12

4202 32 90

– – – Of textile materials

19

5,1

4202 39 00

– – Other

19

5,1

– Other

4202 91

– – With outer surface of leather, of composition leather or of patent leather

4202 91 10

– – – Travelling-bags, toilet bags, rucksacks and sports bags

19

5,1

4202 91 50

– – – Musical instrument cases

19

5,1

4202 91 90

– – – Other

19

5,1

4202 92

– – With outer surface of plastic sheeting or of textile materials

– – – Of plastic sheeting

4202 92 11

– – – – Travelling-bags, toilet bags, rucksacks and sports bags

21

12

4202 92 15

– – – – Musical instrument cases

21

12

4202 92 19

– – – – Other

21

12

– – – Of textile materials

4202 92 91

– – – – Travelling-bags, toilet bags, rucksacks and sports bags

21

5,1

4202 92 95

– – – – Musical instrument cases

21

5,1

4202 92 99

– – – – Other

21

5,1

4202 99

– – Other

4202 99 10

– – – Musical instrument cases

19

6

4202 99 90

– – – Other

19

6

4203

Articles of apparel and clothing accessories, of leather or of composition leather

4203 10 00

– Articles of apparel

20

7

– Gloves, mittens and mitts

4203 21 00

– – Specially designed for use in sports

19

10

pa

4203 29

– – Other

4203 29 10

– – – Protective for all trades

17

10

pa

– – – Other

4203 29 91

– – – – Men's and boys'

19

10

pa

4203 29 99

– – – – Other

19

10

pa

4203 30 00

– Belts and bandoliers

19

7

4203 40 00

– Other clothing accessories

19

7

4204 00

Articles of leather, or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses

4204 00 10

– Conveyor or transmission belts or belting

10

3,8

4204 00 90

– Other

13

5,3

4205 00 00

Other articles of leather or of composition leather

17

4

4206

Articles of gut (other than silkworm gut), of goldbeaters' skin, of bladders or of tendons

4206 10 00

– Catgut

8

4,4

4206 90 00

– Other

8

4,4

CHAPTER 43

FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF

Notes

1.

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

2.

This chapter does not cover:

(a)

birdskins or parts of birdskins, with their feathers or down (heading No 0505 or 6701);

(b)

raw hides or skins, with the hair on, of Chapter 41 (see note 1 (c) to that chapter);

(c)

gloves consisting of leather and furskin or of leather and artificial fur (heading No 4203):

(d)

articles of Chapter 64;

(e)

headgear or parts thereof of Chapter 65; or

(f)

articles of Chapter 95 (for example, toys, games, sports requisites).

3.

Heading No 4303 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.

4.

Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified within heading No 4303 or 4304 as the case may be.

5.

Throughout the nomenclature the expression ‘artificial fur’ means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading No 5801 or 6001).

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

4301

Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading No 4101, 4102 or 4103

4301 10 00

– Of mink, whole, with or without head, tail or paws

Free

Free

p/st

4301 20 00

– Of rabbit or hare, whole, with or without head, tail or paws

Free

Free

p/st

4301 30 00

– Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws

Free

Free

p/st

4301 40 00

– Of beaver, whole, with or without head, tail or paws

Free

Free

p/st

4301 50 00

– Of musk-rat, whole, with or without head, tail or paws

Free

Free

p/st

4301 60 00

– Of fox, whole, with or without head, tail or paws

Free

Free

p/st

4301 70

– Of seal, whole, with or without head, tail or paws

4301 70 10

– – Of whitecoat pups of harp seal and of pups of hooded seal (blue-backs)

Free

Free

p/st

4301 70 90

– – Other

Free

Free

p/st

4301 80

– Other furskins, whole, with or without head, tail or paws

4301 80 10

– – Of sea-otter or of nutria (coypu)

Free

Free

p/st

4301 80 30

– – Of marmot

Free

Free

p/st

4301 80 50

– – Of wild felines

Free

Free

p/st

4301 80 90

– – Other

Free

Free

4301 90 00

– Heads, tails, paws and other pieces or cuttings, suitable for furriers' use

Free

Free

4302

Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading No 4303

– Whole skins, with or without head, tail or paws, not assembled

4302 11 00

– – Of mink

9

3,5

p/st

4302 12 00

– – Of rabbit or hare

9

3,5

p/st

4302 13 00

– – Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb

9

3,5

p/st

4302 19

– – Other

4302 19 10

– – – Of beaver

9

3,5

p/st

4302 19 20

– – – Of musk-rat

9

3,5

p/st

4302 19 30

– – – Of fox

9

3,5

p/st

– – – Of seal

4302 19 41

– – – – Of whitecoat pups of harp seal and of pups of hooded seal (blue-backs)

9

3,5

p/st

4302 19 49

– – – – Other

9

3,5

p/st

4302 19 50

– – – Of sea-otter or of nutria (coypu)

9

3,5

p/st

4302 19 60

– – – Of marmot

9

3,5

p/st

4302 19 70

– – – Of wild felines

9

3,5

p/st

4302 19 90

– – – Other

9

3,5

4302 20 00

– Heads, tails, paws and other pieces or cuttings, not assembled

Free

2,9

4302 30

– Whole skins and pieces or cuttings thereof, assembled

4302 30 10

– – ‘Dropped’ furskins

24

6

– – Other

4302 30 21

– – – Of mink

9

3,5

p/st

4302 30 25

– – – Of rabbit or hare

9

3,5

p/st

4302 30 31

– – – Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb

9

3,5

p/st

4302 30 35

– – – Of beaver

9

3,5

p/st

4302 30 41

– – – Of musk-rat

9

3,5

p/st

4302 30 45

– – – Of fox

9

3,5

p/st

– – – Of seal

4302 30 51

– – – – Of whitecoat pups of harp seal and of pups of hooded seal (blue-backs)

9

3,5

p/st

4302 30 55

– – – – Other

9

3,5

p/st

4302 30 61

– – – Of sea-otter or of nutria (coypu)

9

3,5

p/st

4302 30 65

– – – Of marmot

9

3,5

p/st

4302 30 71

– – – Of wild felines

9

3,5

p/st

4302 30 75

– – – Other

9

3,5

4303

Articles of apparel, clothing accessories and other articles of furskin

4303 10

– Articles of apparel and clothing accessories

4303 10 10

– – Of furskins of whitecoat pups of harp seal and of pups of hooded seal (blue-backs)

24

6

4303 10 90

– – Other

24

6

4303 90 00

– Other

24

6

4304 00 00

Artificial fur and articles thereof

22

5,8

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, fungicidal or similar purposes (heading No 1211);

(b)

bamboos or other plaiting materials of heading No 1401;

(c)

wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading No 1404);

(d)

activated charcoal (heading No 3802);

(e)

articles of heading No 4202;

(f)

goods of Chapter 46;

(g)

footwear or parts thereof of Chapter 64;

(h)

goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);

(ij)

goods of heading No 6808;

(k)

imitation jewellery of heading No 7117;

(l)

goods of Section XVI or 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 No 9305);

(o)

articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

(p)

articles of Chapter 95 (for example, toys, games, sports requisites);

(q)

articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood, for articles of heading No 9603; or

(r)

articles of Chapter 97 (for example, works of art).

2.

In this chapter, the expression ‘densified wood’ means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.

3.

Heading Nos 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.

4.

Products of heading No 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of heading No 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.

5.

Heading No 4417 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in note 1 to Chapter 82.

6.

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

Additional note

1.

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

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

4401

Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms

4401 10 00

– Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms

Free

Free

– Wood in chips or particles

4401 21 00

– – Coniferous

Free

3,2

4401 22 00

– – Non-coniferous

Free

3,2

4401 30

– Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms

4401 30 10

– – Sawdust

Free

Free

4401 30 90

– – Other

Free

Free

4402 00 00

Wood charcoal (including shell or nut charcoal), whether or not agglomerated

13

Free

4403

Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared

4403 10

– Treated with paint, stains, creosote or other preservatives

4403 10 10

– – Poles of coniferous wood, injected or otherwise impregnated to any degree, not less than 6 m nor more than 18 m in length and with a circumference at the butt end of more than 45 cm but not more than 90 cm

8

2,5

m3

– – Other

4403 10 91

– – – Coniferous wood

Free

Free

m3

4403 10 99

– – – Other

Free

Free

m3

4403 20 00

– Other, coniferous

Free

Free

m3

– Other, of the following tropical woods

4403 31 00

– – Dark red meranti, light red meranti and meranti bakau

Free

Free

m3

4403 32 00

– – White lauan, white meranti, white seraya, yellow meranti and alan

Free

Free

m3

4403 33 00

– – Keruing, ramin, kapur, teak, jongkong, merbau, jelutong and kempas

Free

Free

m3

4403 34

– – Okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré and iroko

4403 34 10

– – – Okoumé

Free

Free

m3

4403 34 30

– – – Obeche

Free

Free

m3

4403 34 50

– – – Sipo

Free

Free

m3

4403 34 70

– – – Makoré

Free

Free

m3

4403 34 90

– – – Other

Free

Free

m3

4403 35

– – Tiama, mansonia, ilomba, dibétou, limba and azobé

4403 35 10

– – – Limba

Free

Free

m3

4403 35 90

– – – Other

Free

Free

m3

– Other

4403 91 00

– – Of oak (Quercus spp.)

Free

Free

m3

4403 92 00

– – Of beech (Fagus spp.)

Free

Free

m3

4403 99

– – Other

4403 99 10

– – – Of poplar

Free

Free

m3

4403 99 90

– – – Other

Free

Free

m3

4404

Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like

4404 10 00

– Coniferous

7

2,9

4404 20 00

– Non-coniferous

7

2,9

4405 00 00

Wood wool; wood flour

10

3,8

4406

Railway or tramway sleepers (cross-ties) of wood

4406 10 00

– Not impregnated

8

2,7

m3

4406 90 00

– Other

10

3,8

m3

4407

Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm

4407 10

– Coniferous

4407 10 10

– – Finger-jointed, whether or not planed or sanded

14

4,9

– – Other

4407 10 30

– – – Planed

10

4

4407 10 50

– – – Sanded

14

4,9

– – – Other

4407 10 71

– – – – Small boards for the manufacture of pencils (7)

Free

Free

m3

4407 10 79

– – – – Wood of a length of 125 cm or less and of a thickness of less than 12,5 mm

13

3,8

m3

– – – – Other

4407 10 91

– – – – – Spruce of the kind ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)

Free

Free

m3

4407 10 93

– – – – – Pine of the kind of ‘Pinus sylvestris L.’

Free

Free

m3

4407 10 99

– – – – – Other

Free

Free

m3

– Of the following tropical woods

4407 21

– – Dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong and kempas

4407 21 10

– – – Finger-jointed, whether or not planed or sanded

14

4,9

– – – Other

– – – – Planed

4407 21 31

– – – – – Blocks, strips and friezes for parquet or wood block flooring, not assembled

10

4

m2

4407 21 39

– – – – – Other

10

4

4407 21 50

– – – – Sanded

14

4,9

4407 21 90

– – – – Other

Free

Free

m3

4407 22

– – Okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba and azobé

4407 22 10

– – – Finger-jointed, whether or not planed or sanded

14

4,9

– – – Other

– – – – Planed

4407 22 31

– – – – – Blocks, strips and friezes for parquet or wood block flooring, not assembled

10

4

m2

4407 22 39

– – – – – Other

10

4

4407 22 50

– – – – Sanded

14

4,9

4407 22 90

– – – – Other

Free

Free

m3

4407 23

– – Baboen, mahogany (Swietenia spp.), imbuia and balsa

4407 23 10

– – – Finger-jointed, whether or not planed or sanded

14

4,9

– – – Other

4407 23 30

– – – – Planed

10

4

4407 23 50

– – – – Sanded

14

4,9

4407 23 90

– – – – Other

Free

Free

m3

– Other

4407 91

– – Of oak (Quercus spp.)

4407 91 10

– – – Finger-jointed, whether or not planed or sanded

14

4,9

– – – Other

– – – – Planed

4407 91 31

– – – – – Blocks, strips and friezes for parquet or wood block flooring, not assembled

10

4

m2

4407 91 39

– – – – – Other

10

4

4407 91 50

– – – – Sanded

14

4,9

4407 91 90

– – – – Other

Free

Free

m3

4407 92

– – Of beech (Fagus spp.)

4407 92 10

– – – Finger-jointed, whether or not planed or sanded

14

4,9

– – – Other

4407 92 30

– – – – Planed

10

4

4407 92 50

– – – – Sanded

14

4,9

4407 92 90

– – – – Other

Free

Free

m3

4407 99

– – Other

4407 99 10

– – – Finger-jointed, whether or not planed or sanded

14

4,9

– – – Other

4407 99 30

– – – – Planed

10

4

4407 99 50

– – – – Sanded

14

4,9

– – – – Other

4407 99 91

– – – – – Of poplar

Free

Free

m3

4407 99 93

– – – – – Of walnut

Free

Free

m3

4407 99 99

– – – – – Other

Free

Free

m3

4408

Veneer sheets and sheets for plywood (whether or not spliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6 mm

4408 10

– Coniferous

4408 10 10

– – Finger-jointed, whether or not planed or sanded

14

4,9

– – Other

4408 10 30

– – – Planed

10

4

4408 10 50

– – – Sanded

14

4,9

– – – Other

4408 10 91

– – – – Small boards for the manufacture of pencils (7)

Free

Free

– – – – Other

4408 10 93

– – – – – Of a thickness not exceeding 1 mm

10

6

m3

4408 10 99

– – – – – Of a thickness exceeding 1 mm

10

6

m3

4408 20

– Of the following tropical woods: dark red meranti, light red meranti, white lauan, sipo, limba, okoume, obeche, acajou d'Afrique, sapelli, baboen, mahogany (Swietenia spp.), palissandre du Bresil and bois de rose femelle

4408 20 10

– – Finger-jointed, whether or not planed or sanded

14

4,9

– – Other

4408 20 30

– – – Planed

10

4

4408 20 50

– – – Sanded

14

4,9

– – – Other

4408 20 91

– – – – Of a thickness not exceeding 1 mm

10

6

m3

4408 20 99

– – – – Of a thickness exceeding 1 mm

10

6

m3

4408 90

– Other

4408 90 10

– – Finger-jointed, whether or not planed or sanded

14

4,9

– – Other

4408 90 30

– – – Planed

10

4

4408 90 50

– – – Sanded

14

4,9

– – – Other

4408 90 91

– – – – Small boards for the manufacture of pencils (7)

Free

Free

– – – – Other

4408 90 93

– – – – – Of a thickness not exceeding 1 mm

10

6

m3

4408 90 99

– – – – – Of a thickness exceeding 1 mm

10

6

m3

4409

Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger-jointed

4409 10

– Coniferous

4409 10 10

– – Beadings and mouldings including moulded skirting and other moulded boards

15

3

4409 10 90

– – Other

10

4

4409 20

– Non-coniferous

4409 20 10

– – Beadings and mouldings including moulded skirting and other moulded boards

15

3

– – Other

4409 20 91

– – – Blocks, strips and friezes for parquet or wood block flooring, not assembled

10

4

m2

4409 20 99

– – – Other

10

4

4410

Particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances

4410 10

– Of wood

4410 10 10

– – Unworked or not further worked than sanded

13

10

m3

4410 10 30

– – Surfaced with high pressure decorative laminates

13

10

m3

4410 10 50

– – Surfaced with melamine resin impregnated paper

13

10

m3

4410 10 90

– – Other

13

10

m3

4410 90

– Of other ligneous materials

4410 90 10

– – Flaxboard

13

10

m3

4410 90 90

– – Other

13

10

m3

4411

Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances

– Fibreboard of a density exceeding 0,8 g/cm3

4411 11 00

– – Not mechanically worked or surface covered

15

10

m2

4411 19 00

– – Other

15

10

m2

– Fibreboard of a density exceeding 0,5 g/cm3 but not exceeding 0,8 g/cm3

4411 21 00

– – Not mechanically worked or surface covered

15

10

m2

4411 29 00

– – Other

15

10

m2

– Fibreboard of a density exceeding 0,35 g/cm3 but not exceeding 0,5 g/cm3

4411 31 00

– – Not mechanically worked or surface covered

15

10

m2

4411 39 00

– – Other

15

10

m2

– Other

4411 91 00

– – Not mechanically worked or surface covered

15

10

m2

4411 99 00

– – Other

15

10

m2

4412

Plywood, veneered panels and similar laminated wood

– Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm thickness

4412 11 00

– – With at least one outer ply of the following tropical woods: dark red meranti, light red meranti, white lauan, sipo, limba, okoumé, obeche, acajou d'Afrique, sapelli, baboen, mahogany (Swietenia spp.), palissandre du Brésil or bois de rose femelle

15

10

m3

4412 12 00

– – Other, with at least one outer ply of non-coniferous wood

15

10

m3

4412 19 00

– – Other

15 (83)

10 (84)

m3

– Other, with at least one outer ply of non-coniferous wood

4412 21 00

– – Containing at least one layer of particle board

15

10

m3

4412 29

– – Other

4412 29 10

– – – Blockboard, laminboard and battenboard

15

10

m3

4412 29 90

– – – Other

15

10

m3

– Other

4412 91 00

– – Containing at least one layer of particle board

15 (83)

10 (84)

m3

4412 99

– – Other

4412 99 10

– – – Blockboard, laminboard and battenboard

15 (83)

10 (84)

m3

4412 99 90

– – – Other

15 (83)

10 (84)

m3

4413 00 00

Densified wood, in blocks, plates, strips or profile shapes

10

3

4414 00 00

Wooden frames for paintings, photographs, mirrors or similar objects

15

5,1

4415

Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood

4415 10

– Cases, boxes, crates, drums and similar packings; cable-drums

4415 10 10

– – Cases, boxes, crates, drums and similar packings

13

7,5

4415 10 90

– – Cable-drums

14

4,9

4415 20

– Pallets, box pallets and other load boards

4415 20 10

– – Flat pallets

14

4,9

4415 20 90

– – Other

13

7,5

4416 00

Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves

4416 00 10

– Riven staves of wood, not further prepared than sawn on one principal surface; sawn staves of wood, of which at least one principal surface has been cylindrically sawn, not further prepared than sawn

7

2,9

4416 00 90

– Other

14

4,1

4417 00

Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood

4417 00 10

– Handles for articles of cutlery, forks and spoons; brush bodies

16

4,6

4417 00 90

– Other

12

6

4418

Builders' joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes

4418 10 00

– Windows, french windows and their frames

14

6

4418 20 00

– Doors and their frames and thresholds

14

6

4418 30

– Parquet panels

4418 30 10

– – For mosaic floors

14

6

m2

4418 30 90

– – Other

14

6

m2

4418 40 00

– Shuttering for concrete constructional work

14

4,1

4418 50 00

– Shingles and shakes

14

4,9

4418 90 00

– Other

14

6

4419 00 00

Tableware and kitchenware, of wood

15

3

4420

Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94

4420 10 00

– Statuettes and other ornaments, of wood

18

6

4420 90

– Other

4420 90 10

– – Wood marquetry and inlaid wood

15

10

4420 90 90

– – Other

18

6

4421

Other articles of wood

4421 10 00

– Clothes hangers

14

4,9

p/st

4421 90

– Other

4421 90 10

– – Spools, cops, bobbins, sewing thread reels and the like, of turned wood

12

2,5

4421 90 30

– – Blind rollers, whether or not fitted with springs

14

4,6

4421 90 50

– – Match splints; wooden pegs or pins for footwear

9

4,4

– – Other

4421 90 91

– – – Of fibreboard

19

7,5

4421 90 99

– – – Other

14

4,9

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).

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

4501

Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork

4501 10 00

– Natural cork, raw or simply prepared

7

2,5

4501 90 00

– Other

7

2,5

4502 00 00

Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)

12

5,3

4503

Articles of natural cork

4503 10 00

– Corks and stoppers

20

8

4503 90 00

– Other

20

8

4504

Agglomerated cork (with or without a binding substance) and articles of agglomerated cork

4504 10 00

– Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs

20

8

4504 90

– Other

4504 90 10

– – Gaskets, washers and other seals, for use in civil aircraft (82)

20

Free

4504 90 90

– – Other

20

8

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, raffia, narrow leaves or strips cut from broad leaves) or bark, unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.

2.

This chapter does not cover:

(a)

wall coverings of heading No 4814;

(b)

twine, cordage, ropes or cables, plaited or not (heading No 5607);

(c)

footwear or headgear or parts thereof of Chapter 64 or 65;

(d)

vehicles or bodies for vehicles of basketware (Chapter 87); or

(e)

articles of Chapter 94 (for example, furniture, lamps and lighting fittings).

3.

For the purposes of heading No 4601, the expression ‘plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands’ means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

4601

Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens)

4601 10

– Plaits and similar products of plaiting materials, whether or not assembled into strips

4601 10 10

– – Of unspun vegetable materials

3

Free

4601 10 90

– – Other

13

4,6

4601 20

– Mats, matting and screens of vegetable materials

4601 20 10

– – Of plaits or similar products of subheading 4601 10

18

6,2

4601 20 90

– – Other

9

4,1

– Other

4601 91

– – Of vegetable materials

4601 91 10

– – – Of plaits or similar products of subheading 4601 10

18

6,2

4601 91 90

– – – Other

9

4,1

4601 99

– – Other

4601 99 10

– – – Of plaits or similar products of subheading 4601 10

18

6,2

4601 99 90

– – – Other

9

4,1

4602

Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading No 4601; articles of loofah

4602 10

– Of vegetable materials

4602 10 10

– – Straw envelopes for bottles

9

3,8

– – Other

4602 10 91

– – – Basketwork, wickerwork and other articles, made directly to shape from plaiting materials

18

6,2

4602 10 99

– – – Other

18

6,2

4602 90

– Other

4602 90 10

– – Basketwork, wickerwork and other articles, made directly to shape from plaiting materials

18

6,2

4602 90 90

– – Other

18

6,2

SECTION X

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

CHAPTER 47

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

Note

1.

For the purposes of heading No 4702, the expression ‘chemical wood pulp, dissolving grades’ means chemical wood pulp having by weight an insoluble fraction of 92 % or more for soda or sulphate wood pulp or of 88 % or more for sulphite wood pulp after one hour in a caustic soda solution containing 18 % sodium hydroxide (NaOH) at 20 oC, and for sulphite wood pulp an ash content that does not exceed 0,15 % by weight.

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

4701 00

Mechanical wood pulp

4701 00 10

– Thermo-mechanical wood pulp

Free

Free

kg 90 % sdt

4701 00 90

– Other

Free

Free

kg 90 % sdt

4702 00 00

Chemical wood pulp, dissolving grades

Free

Free

kg 90 % sdt

4703

Chemical wood pulp, soda or sulphate, other than dissolving grades

– Unbleached

4703 11 00

– – Coniferous

Free

Free

kg 90 % sdt

4703 19 00

– – Non-coniferous

Free

Free

kg 90 % sdt

– Semi-bleached or bleached

4703 21 00

– – Coniferous

Free

Free

kg 90 % sdt

4703 29 00

– – Non-coniferous

Free

Free

kg 90 % sdt

4704

Chemical wood pulp, sulphite, other than dissolving grades

– Unbleached

4704 11 00

– – Coniferous

Free

Free

kg 90 % sdt

4704 19 00

– – Non-coniferous

Free

Free

kg 90 % sdt

– Semi-bleached or bleached

4704 21 00

– – Coniferous

Free

Free

kg 90 % sdt

4704 29 00

– – Non-coniferous

Free

Free

kg 90 % sdt

4705 00 00

Semi-chemical wood pulp

Free

Free

kg 90 % sdt

4706

Pulps of other fibrous cellulosic material

4706 10 00

– Cotton linters pulp

Free

Free

– Other

4706 91 00

– – Mechanical

Free

Free

kg 90 % sdt

4706 92

– – Chemical

4706 92 10

– – – Unbleached

Free

Free

kg 90 % sdt

4706 92 90

– – – Semi-bleached or bleached

Free

Free

kg 90 % sdt

4706 93 00

– – Semi-chemical

Free

Free

kg 90 % sdt

4707

Waste and scrap of paper or paperboard

4707 10 00

– Of unbleached kraft paper or paperboard or of corrugated paper or paperboard

Free

Free

4707 20 00

– Of other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass

Free

Free

4707 30

– Of paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)

4707 30 10

– – Old and unsold newspapers and magazines, telephone directories, brochures and printed advertising material

Free

Free

4707 30 90

– – Other

Free

Free

4707 90

– Other, including unsorted waste and scrap

4707 90 10

– – Unsorted

Free

Free

4707 90 90

– – Sorted

Free

Free

CHAPTER 48

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

Notes

1.

This chapter does not cover:

(a)

articles of Chapter 30;

(b)

stamping foils of heading No 3212;

(c)

perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);

(d)

paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading No 3401), or with polishes, creams or similar preparations (heading No 3405);

(e)

sensitized paper or paperboard of heading Nos 3701 to 3704;

(f)

paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading No 4814 (Chapter 39);

(g)

articles of heading No 4202 (for example, travel goods);

(h)

articles of Chapter 46 (manufactures of plaiting material);

(ij)

paper yarn or textile articles of paper yarn (Section XI);

(k)

articles of Chapter 64 or 65;

(l)

abrasive paper or paperboard (heading No 6805) or paper- or paperboard-backed mica (heading No 6814) (paper and paperboard coated with mica powder are, however, to be classified in this chapter);

(m)

metal foil backed with paper or paperboard (Section XV);

(n)

articles of heading No 9209; or

(o)

articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons).

2.

Subject to the provisions of note 6, heading Nos 4801 to 4805 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading No 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed, for example, by coating or impregnation.

3.

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

4.

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

For paper or paperboard weighing not more than 150 g/m2:

(a)

containing 10 % or more of fibres obtained by a mechanical process, and:

1.

weighing not more than 80 g/m2; or

2.

coloured throughout the mass; or

(b)

containing more than 8 % ash, and:

1.

weighing not more than 80 g/m2; or

2.

coloured throughout the mass; or

(c)

containing more than 3 % ash and having a brightness of 60 % or more (85); or

(d)

containing more than 3 % but not more than 8 % ash, having a brightness less than 60 % (85), and a burst index equal to or less than 2,5 kPa/g/m2; or

(e)

containing 3 % ash or less, having a brightness of 60 % or more (85), and a burst index equal to or less than 2,5 kPa/g/m2.

For paper or paperboard weighing more than 150 g/m2:

(a)

coloured throughout the mass; or

(b)

having a brightness of 60 % or more over (85), and

1.

a caliper of 225 µm (microns) or less; or

2.

a caliper more than 225 µm (microns) but not more than 508 µm (microns) and an ash content more than 3 %; or

(c)

having a brightness of less than 60 % (85), a caliper of 254 µm (microns) or less and an ash content more than 8 %.

Heading No 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.

5.

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

6.

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

7.

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

(a)

in strips or rolls of a width exceeding 15 cm; or

(b)

in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.

Except that hand-made paper and paperboard in any size or shape as made directly and having all its edges deckled remains classified, subject to the provisions of note 6, in heading No 4802.

8.

For the purposes of heading No 4814, the expression ‘wallpaper and similar wall coverings’applies only to:

(a)

paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration:

(i)

grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (e.g. with textile flock), whether or not coated or covered with transparent protective plastics;

(ii)

with an uneven surface resulting from the incorporation of particles of wood, straw, etc.;

(iii)

coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or

(iv)

covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;

(b)

borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;

(c)

wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.

Products on a base of paper or paperboard, suitable for use both as floor coverings and wall coverings are to be classified within heading No 4815.

9.

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

10.

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

11.

Except for the goods of heading No 4814 or 4821, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods fall within Chapter 49.

Subheading notes

1.

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

Weight

(g/m2)

Minimum Mullen bursting strength

(kPa)

115

393

125

417

200

637

300

824

400

961

2.

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

(a)

having a Mullen burst index of not less than 38 and a stretch factor of more than 4,5 % in the cross direction and of more than 2 % in the machine direction;

(b)

having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:

Weight

(g/m2)

Minimum tear

(mN)

Minimum tensile

(kN/m)

Machine direction

Machine direction plus cross direction

Cross direction

Machine direction plus cross direction

60

700

1 510

1,9

6

70

830

1 790

2,3

7,2

80

965

2 070

2,8

8,3

100

1 230

2 635

3,7

10,6

115

1 425

3 060

4,4

12,3

3.

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

4.

For the purposes of subheading 4805 30, ‘sulphite wrapping paper’ means machine-glazed paper, of which more than 40 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8 % and having a Mullen burst index of not less than 15.

5.

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

Additional note

1.

For the purposes of subheading 4801 00 10, the expression ‘newsprint’ shall be taken to apply to white paper or to paper which has been slightly coloured in the pulp, the mechanical pulp content of which represents at least 70 % of the total fibre content, glazed to an extent not exceeding 130 seconds Bekk, unsized, weighing not less than 40 g/m2 and not more than 57 g/m2, with watermarks not less than 4 cm but not more than 10 cm apart, in reels of a width of not less than 31 cm, containing 8 % or less by weight of fillers, and intended for the printing of daily newspapers, weekly papers or other periodicals of heading No 4902, published at least 10 times per year.Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

4801 00

Newsprint, in rolls or sheets

4801 00 10

– Mentioned in the additional note 1 to this chapter (7)

7

4,9 (86)

4801 00 90

– Other

18

9

4802

Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and punch card stock and punch tape paper, in rolls or sheets, other than paper of heading No 4801 or 4803; handmade paper and paperboard

4802 10 00

– Handmade paper and paperboard

15

5,1

4802 20

– Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard

4802 20 10

– – Paper and paperboard of a kind used as a base for photo-sensitive paper or paperboard

18

9

4802 20 90

– – Paper and paperboard of a kind used as a base for heat-sensitive or electro-sensitive paper or paperboard

18

9

4802 30 00

– Carbonizing base paper

18

9

4802 40

– Wallpaper base

4802 40 10

– – Not containing fibres obtained by a mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres

18

9

4802 40 90

– – Other

18

9

– Other paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres

4802 51

– – Weighing less than 40 g/m2

4802 51 10

– – – Paper weighing not more than 15 g/m2 for use in stencil making (7)

6

3,8

4802 51 90

– – – Other

18

9

4802 52 00

– – Weighing 40 g/m2 or more but not more than 150 g/m2

18

9

4802 53

– – Weighing more than 150 g/m2

– – – For punch card stock

4802 53 11

– – – – Kraft paper and paperboard

18

9

4802 53 19

– – – – Other

18

9

4802 53 90

– – – Other

18

9

4802 60

– Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical process

4802 60 10

– – Weighing less than 72 g/m2 and of which more than 50 % by weight of the total fibre content consists of fibres obtained by a mechanical process

18

9

4802 60 90

– – Other

18

9

4803 00

Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls of a width exceeding 36 cm or in rectangular (including square) sheets with at least one side exceeding 36 cm in unfolded state

4803 00 10

– Cellulose wadding

18

9

– Creped paper and webs of cellulose fibres (tissues), weighing, per ply

4803 00 31

– – Not more than 25 g/m2

18

9

4803 00 39

– – More than 25 g/m2

18

9

4803 00 90

– Other

18

9

4804

Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading No 4802 or 4803

– Kraftliner

4804 11

– – Unbleached

– – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process

4804 11 11

– – – – Weighing less than 150 g/m2

18

6

4804 11 15

– – – – Weighing 150 g/m2 or more but less than 175 g/m2

18

6

4804 11 19

– – – – Weighing 175 g/m2 or more

18

6

4804 11 90

– – – Other

18

9

4804 19

– – Other

– – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process

– – – – Composed of one or more layers unbleached and an outside layer bleached, semi-bleached or coloured, weighing per m2

4804 19 11

– – – – – Less than 150 g

18

6

4804 19 15

– – – – – 150 g or more but less than 175 g

18

6

4804 19 19

– – – – – 175 g or more

18

6

– – – – Other, weighing per m2

4804 19 31

– – – – – Less than 150 g

18

6

4804 19 35

– – – – – 150 g or more but less than 175 g

18

6

4804 19 39

– – – – – 175 g or more

18

6

4804 19 90

– – – Other

18

9

– Sack kraft paper

4804 21

– – Unbleached

4804 21 10

– – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process

18

8

4804 21 90

– – – Other

18

9

4804 29

– – Other

4804 29 10

– – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process

18

8

4804 29 90

– – – Other

18

9

– Other kraft paper and paperboard weighing 150 g/m2 or less

4804 31

– – Unbleached

4804 31 10

– – – For the manufacture of paper yarn of heading No 5308 or of paper yarn reinforced with metal of heading No 5607 (7)

6

2,5

– – – Other

– – – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process

4804 31 51

– – – – – Kraft electro-technical insulating paper

18

6

4804 31 59

– – – – – Other

18

6

4804 31 90

– – – – Other

18

9

4804 39

– – Other

4804 39 10

– – – For the manufacture of paper yarn of heading No 5308 or of paper yarn reinforced with metal of heading No 5607 (7)

6

2,5

– – – Other

– – – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process

4804 39 51

– – – – – Bleached uniformly throughout the mass

18

6

4804 39 59

– – – – – Other

18

6

4804 39 90

– – – – Other

18

9

– Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2

4804 41

– – Unbleached

4804 41 10

– – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process

18

6

– – – Other

4804 41 91

– – – – Saturating kraft

18

9

4804 41 99

– – – – Other

18

9

4804 42

– – 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

4804 42 10

– – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process

18

6

4804 42 90

– – – Other

18

9

4804 49

– – Other

4804 49 10

– – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process

18

6

4804 49 90

– – – Other

18

9

– Other kraft paper and paperboard weighing 225 g/m2 or more

4804 51

– – Unbleached

4804 51 10

– – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process

18

6

4804 51 90

– – – Other

18

9

4804 52

– – 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

4804 52 10

– – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process

18

6

4804 52 90

– – – Other

18

9

4804 59

– – Other

4804 59 10

– – – Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process

18

6

4804 59 90

– – – Other

18

9

4805

Other uncoated paper and paperboard, in rolls or sheets

4805 10 00

– Semi-chemical fluting paper (corrugating medium)

18

9

– Multi-ply paper and paperboard

4805 21 00

– – Each layer bleached

18

9

4805 22

– – With only one outer layer bleached

4805 22 10

– – – Testliner

18

9

4805 22 90

– – – Other

18

9

4805 23 00

– – Having three or more layers, of which only the two outer layers are bleached

18

9

4805 29

– – Other

4805 29 10

– – – Testliner

18

9

4805 29 90

– – – Other

18

9

4805 30

– Sulphite wrapping paper

4805 30 10

– – Weighing less than 30 g/m2

18

9

4805 30 90

– – Weighing 30 g/m2 or more

18

9

4805 40 00

– Filter paper and paperboard

18

9

4805 50 00

– Felt paper and paperboard

18

9

4805 60

– Other paper and paperboard, weighing 150 g/m2 or less

4805 60 10

– – Strawpaper and strawboard

18

9

4805 60 30

– – Paper and paperboard for corrugated paper and paperboard

18

9

4805 60 90

– – Other

18

9

4805 70

– Other paper and paperboard, weighing more than 150 g/m2 but less than 225 g/m2

– – Paper and paperboard for corrugated paper and paperboard

4805 70 11

– – – Testliner

18

9

4805 70 19

– – – Other

18

9

4805 70 90

– – Other

18

9

4805 80

– Other paper and paperboard, weighing 225 g/m2 or more

– – Made from wastepaper

4805 80 11

– – – Testliner

18

9

4805 80 19

– – – Other

18

9

4805 80 90

– – Other

18

9

4806

Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets

4806 10 00

– Vegetable parchment

18

10

4806 20 00

– Greaseproof papers

18

10

4806 30 00

– Tracing papers

18

10

4806 40

– Glassine and other glazed transparent or translucent papers

4806 40 10

– – Glassine papers

18

10

4806 40 90

– – Other

18

10

4807

Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets

4807 10 00

– Paper and paperboard, laminated internally with bitumen, tar or asphalt

18

10

– Other

4807 91 00

– – Straw paper and paperboard, whether or not covered with paper other than straw paper

18

10

4807 99

– – Other

– – – Made from wastepaper, whether or not covered with paper

4807 99 11

– – – – Composed of two or more layers of different nature

18

10

4807 99 19

– – – – Other

18

10

4807 99 90

– – – Other

18

10

4808

Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than that of heading No 4803 or 4818

4808 10

– Corrugated paper and paperboard, whether or not perforated

4808 10 10

– – On which paper or paperboard has been glued on one side

21

11

4808 10 90

– – Other

21

11

4808 20 00

– Sack kraft paper, creped or crinkled, whether or not embossed or perforated

18

10

4808 30 00

– Other kraft paper, creped or crinkled, whether or not embossed or perforated

18

10

4808 90 00

– Other

18

10

4809

Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls of a width exceeding 36 cm or in rectangular (including square) sheets with at least one side exceeding 36 cm in unfolded state

4809 10 00

– Carbon or similar copying papers

19

9

4809 20 00

– Self-copy paper

19

9

4809 90 00

– Other

19

9

4810

Paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or sheets

– Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres

4810 11

– – Weighing not more than 150 g/m2

4810 11 10

– – – Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard

19

9

4810 11 90

– – – Other

19

9

4810 12 00

– – Weighing more than 150 g/m2

19

9

– Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical process

4810 21 00

– – Light-weight coated paper

19

9

4810 29

– – Other

4810 29 10

– – – In rolls

19

9

4810 29 90

– – – In sheets

19

9

– Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes

4810 31 00

– – Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less

19

9

4810 32

– – Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2

4810 32 10

– – – Coated with kaolin

19

8

4810 32 90

– – – Other

19

9

4810 39 00

– – Other

19

9

– Other paper and paperboard

4810 91

– – Multi-ply

4810 91 10

– – – Each layer bleached

19

9

4810 91 30

– – – With only one outer layer bleached

19

9

4810 91 90

– – – Other

19

9

4810 99

– – Other

4810 99 10

– – – Bleached paper and paperboard, coated with kaolin

19

8

4810 99 30

– – – Coated with mica powder

15

7

4810 99 90

– – – Other

19

9

4811

Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or sheets, other than goods of heading No 4803, 4809, 4810 or 4818

4811 10 00

– Tarred, bituminized or asphalted paper and paperboard

19

9

– Gummed or adhesive paper and paperboard

4811 21 00

– – Self-adhesive

19

9

4811 29 00

– – Other

19

9

– Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives)

4811 31 00

– – Bleached, weighing more than 150 g/m2

19

8

4811 39 00

– – Other

19

9

4811 40 00

– Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol

19

9

4811 90

– Other paper, paperboard, cellulose wadding and webs of soft cellulose

4811 90 10

– – Continuous forms

19

9

4811 90 90

– – Other

19

9

4812 00 00

Filter blocks, slabs and plates, of paper pulp

17

10

4813

Cigarette paper, whether or not cut to size or in the form of booklets or tubes

4813 10 00

– In the form of booklets or tubes

15

5,1

4813 20 00

– In rolls of a width not exceeding 5 cm

15

5,1

4813 90

– Other

4813 90 10

– – Not impregnated, in rolls of a width exceeding 15 cm, or in rectangular (including square) sheets with one side exceeding 36 cm

14

4,9

4813 90 90

– – Other

19

9

4814

Wallpaper and similar wall coverings; window transparencies of paper

4814 10 00

– ‘Ingrain’ paper

19

7

4814 20 00

– Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics

23

12,5

4814 30 00

– Wallpaper and similar wall coverings, consisting of paper covered, on the face side, with plaiting material, whether or not bound together in parallel strands or woven

14

4,1

4814 90

– Other

4814 90 10

– – Wallpaper and similar wall coverings, consisting of grained, embossed, surface-coloured, design-printed or otherwise surface-decorated paper, coated or covered with transparent protective plastics

19

7

4814 90 90

– – – Other

19

7

4815 00 00

Floor coverings on a base of paper or of paperboard, whether or not cut to size

19

11

m2

4816

Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes

4816 10 00

– Carbon or similar copying papers

19

9

4816 20 00

– Self-copy paper

19

9

4816 30 00

– Duplicator stencils

19

9

4816 90 00

– Other

19

9

4817

Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

4817 10 00

– Envelopes

20

12

4817 20 00

– Letter cards, plain postcards and correspondence cards

20

12

4817 30 00

– Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

20

12

4818

Toilet paper, handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres

4818 10

– Toilet paper

4818 10 10

– – Weighing, per ply, 25 g/m2 or less

19

9

4818 10 90

– – Weighing, per ply, more than 25 g/m2

19

9

4818 20

– Handkerchiefs, cleansing or facial tissues and towels

4818 20 10

– – Handkerchiefs and cleansing or facial tissues

19

11

– – Hand towels

4818 20 91

– – – In rolls

19

11

4818 20 99

– – – Other

19

11

4818 30 00

– Tablecloths and serviettes

19

11

4818 40

– Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles

– – Sanitary towels, tampons and similar articles

4818 40 11

– – – Sanitary towels

19

10

4818 40 13

– – – Tampons

19

10

4818 40 19

– – – Other

19

10

– – Napkins and napkin liners for babies and similar sanitary articles

4818 40 91

– – – Not put up for retail sale

19

10

4818 40 99

– – – Other

19

7

4818 50 00

– Articles of apparel and clothing accessories

19

11

4818 90

– Other

4818 90 10

– – Articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale

19

10

4818 90 90

– – Other

19

11

4819

Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like

4819 10 00

– Cartons, boxes and cases, of corrugated paper or paperboard

20

12

4819 20

– Folding cartons, boxes and cases, of non-corrugated paper or paperboard

4819 20 10

– – With a weight of the paper or the paperboard of less than 600 g/m2

20

12

4819 20 90

– – With a weight of the paper or the paperboard of 600 g/m2 or more

20

12

4819 30 00

– Sacks and bags, having a base of a width of 40 cm or more

20

12

4819 40 00

– Other sacks and bags, including cones

20

12

4819 50 00

– Other packing containers, including record sleeves

20

12

4819 60 00

– Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like

20

11

4820

Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard

4820 10

– Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles

4820 10 10

– – Registers, account books, order books and receipt books

21

12

4820 10 30

– – Note books, letter pads and memorandum pads

21

12

4820 10 50

– – Diaries

21

12

4820 10 90

– – Other

21

12

4820 20 00

– Exercise books

21

12

4820 30 00

– Binders, folders and file covers

21

12

4820 40

– Manifold business forms and interleaved carbon sets

4820 40 10

– – Continuous forms

21

12

4820 40 90

– – Other

21

12

4820 50 00

– Albums for samples or for collections

21

12

4820 90 00

– Other

21

12

4821

Paper or paperboard labels of all kinds, whether or not printed

4821 10

– Printed

4821 10 10

– – Self-adhesive

20

10

4821 10 90

– – Other

20

10

4821 90

– Other

4821 90 10

– – Self-adhesive

20

10

4821 90 90

– – Other

20

10

4822

Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)

4822 10 00

– Of a kind used for winding textile yarn

19

11

4822 90 00

– Other

19

11

4823

Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres

– Gummed or adhesive paper, in strips or rolls

4823 11

– – Self-adhesive

4823 11 10

– – – Strips of a width not exceeding 10 cm, the coating of which consists of unvulcanized natural or synthetic rubber

16

4,6

4823 11 90

– – – Other

19

9

4823 19 00

– – Other

19

9

4823 20 00

– Filter paper and paperboard

19

9

4823 30 00

– Cards, not punched, for punch card machines, whether or not in strips

19

11

4823 40 00

– Rolls, sheets and dials, printed for self-recording apparatus

19

11

– Other paper and paperboard, of a kind used for writing, printing or other graphic purposes

4823 51

– – Printed, embossed or perforated

4823 51 10

– – – Continuous forms

19

9

4823 51 90

– – – Other

19

9

4823 59

– – Other

4823 59 10

– – – In strips or rolls for office machines and the like

19

9

4823 59 90

– – – Other

19

9

4823 60

– Trays, dishes, plates, cups and the like, of paper or paperboard

4823 60 10

– – Trays, dishes and plates

19

11

4823 60 90

– – Other

19

11

4823 70

– Moulded or pressed articles of paper pulp

4823 70 10

– – Moulded trays and boxes for packing eggs

19

11

4823 70 90

– – Other

19

11

4823 90

– Other

4823 90 10

– – Gaskets, washers and other seals, for use in civil aircraft (82)

19

Free

– – Other

4823 90 20

– – – Perforated paper and paperboard for Jacquard and similar machines

13

4,6

4823 90 30

– – – Fans and hand screens; frames therefor and parts of such frames

21

5,6

– – – Other

– – – – Cut to size or shape

4823 90 51

– – – – – Condenser paper

19

9

– – – – – Other

4823 90 71

– – – – – – Gummed or adhesive paper

19

9

4823 90 79

– – – – – – Other

19

9

4823 90 90

– – – – Other

19

11

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 No 9023);

(c)

playing cards or other goods of Chapter 95; or

(d)

original engravings, prints or lithographs (heading No 9702), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading No 9704, antiques of an age exceeding 100 years or other articles of Chapter 97.

2.

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

3.

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

4.

Heading No 4901 also covers:

(a)

a collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;

(b)

a pictorial supplement accompanying, and subsidiary to, a bound volume; and

(c)

printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.

However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading No 4911.

5.

Subject to note 3 to this chapter, heading No 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in heading No 4911.

6.

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

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

4901

Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets

4901 10 00

– In single sheets, whether or not folded

Free

Free

– Other

4901 91 00

– – Dictionaries and encyclopaedias, and serial instalments thereof

Free

Free

4901 99 00

– – Other

Free

Free

4902

Newspapers, journals and periodicals, whether or not illustrated or containing advertising material

4902 10 00

– Appearing at least four times a week

Free

Free

4902 90 00

– Other

Free

Free

4903 00 00

Children's picture, drawing or colouring books

15

7,2

4904 00 00

Music, printed or in manuscript, whether or not bound or illustrated.

Free

Free

4905

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed

4905 10 00

– Globes

16

4,6

– Other

4905 91 00

– – In book form

Free

Free

4905 99 00

– – Other

Free

Free

4906 00 00

Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitized paper and carbon copies of the foregoing

Free

Free

4907 00

Unused postage, revenue or similar stamps of current or new issue in the country to which they are destined; stamp-impressed paper; cheque forms; banknotes, stock, share or bond certificates and similar documents of title

4907 00 10

– Postage, revenue and similar stamps

6

2,5

4907 00 30

– Banknotes

Free

Free

– Other

4907 00 91

– – Signed and numbered

Free

Free

4907 00 99

– – Other

15

5,1

4908

Transfers (decalcomanias)

4908 10 00

– Transfers (decalcomanias), vitrifiable

13

5,3

4908 90 00

– Other

13

5,3

4909 00 00

Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings

15

6,5

4910 00 00

Calendars of any kind, printed, including calendar blocks

19

6

4911

Other printed matter, including printed pictures and photographs

4911 10

– Trade advertising material, commercial catalogues and the like

4911 10 10

– – Paper and paperboard of heading No 3704, developed for graphic reproduction

16

5,8

4911 10 90

– – Other

16

5,8

– Other

4911 91

– – Pictures, designs and photographs

4911 91 10

– – – Sheets (not being trade advertising material), not folded, merely with illustrations or pictures not bearing a text or caption, for editions of books or periodicals which are published in different countries in one or more languages (7)

Free

Free

4911 91 50

– – – Paper and paperboard of heading No 3704, developed for graphic reproduction

16

5,8

– – – Other

4911 91 91

– – – – Pictures and designs

16

5,8

4911 91 99

– – – – Photographs

16

5,8

4911 99

– – Other

4911 99 10

– – – Paper and paperboard of heading No 3704, developed for graphic reproduction

16

5,8

4911 99 90

– – – Other

16

5,8

SECTION XI

TEXTILES AND TEXTILE ARTICLES

Notes

1.

This section does not cover:

(a)

animal brush-making bristles or hair (heading No 0502); horsehair or horsehair waste (heading No 0503);

(b)

human hair or articles of human hair (heading No 0501, 6703 or 6704), except straining cloth of a kind commonly used in oil presses or the like (heading No 59.11);

(c)

cotton linters or other vegetable materials of Chapter 14;

(d)

asbestos of heading No 2524 or articles of asbestos or other products of heading No 6812 or 6813;

(e)

articles of heading No 3005 or 3006 (for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials);

(f)

sensitized textiles of heading Nos 3701 to 3704;

(g)

monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);

(h)

woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;

(ij)

woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;

(k)

hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading No 4303 or 4304;

(l)

articles of textile materials of heading No 4201 or 4202;

(m)

products or articles of Chapter 48 (for example, cellulose wadding);

(n)

footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;

(o)

hair nets or other headgear or parts thereof of Chapter 65;

(p)

goods of Chapter 67;

(q)

abrasive-coated textile material (heading No 6805) and also carbon fibres or articles of carbon fibres of heading No 6815;

(r)

glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);

(s)

articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings); or

(t)

articles of Chapter 95 (for example, toys, games, sports requisites and nets).

2.

(A)

Goods classifiable in Chapters 50 to 55 or in heading No 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.

(B)

For the purposes of the above rule:

(a)

Gimped horsehair yarn (heading No 5110) and metallized yarn (heading No 5605) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material.

(b)

The choice of appropriate heading shall be effected by determining first the chapter and then the applicable heading within that chapter, disregarding any materials not classified in that chapter.

(c)

When both Chapters 54 and 55 are involved with any other chapter, Chapters 54 and 55 are to be treated as a single chapter.

(d)

Where a chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.

(C)

The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in notes 3, 4, 5 or 6 below.

3.

(A)

For the purposes of this section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as ‘twine, cordage, ropes and cables’:

(a)

of silk or waste silk, measuring more than 20 000 decitex;

(b)

of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10 000 decitex;

(c)

of true hemp or flax:

(i)

Polished or glazed, measuring 1 429 decitex or more; or

(ii)

Not polished or glazed, measuring more than 20 000 decitex;

(d)

of coir, consisting of three or more plies;

(e)

of other vegetable fibres, measuring more than 20 000 decitex; or

(f)

reinforced with metal thread.

(B)

Exceptions:

(a)

yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;

(b)

man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than five turns per metre of Chapter 54;

(c)

silkworm gut of heading No 5006, and monofilaments of Chapter 54;

(d)

metallized yarn of heading No 5605; yarn reinforced with metal thread is subject to paragraph (A) (f) above; and

(e)

chenille yarn, gimped yarn and loop wale-yarn of heading No 5606.

4.

(A)

For the purposes of Chapters 50, 51, 52, 54 and 55, the expression ‘put up for retail sale’ in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:

(a)

on cards, reels, tubes or similar supports, of a weight (including support) not exceeding:

(i)

85 g in the case of silk, waste silk or man-made filament yarn; or

(ii)

125 g in other cases;

(b)

in balls, hanks or skeins of a weight not exceeding:

(i)

85 g in the case of man-made filament yarn of less than 3 000 decitex, silk or silk waste;

(ii)

125 g in the case of all other yarns of less than 2 000 decitex; or

(iii)

500 g in other cases;

(c)

in hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding:

(i)

85 g in the case of silk, waste silk or man-made filament yarn; or

(ii)

125 g in other cases.

(B)

Exceptions:

(a)

single yarn of any textile material, except:

(i)

single yarn of wool or fine animal hair, unbleached; and

(ii)

single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5 000 decitex;

(b)

multiple (folded) or cabled yarn, unbleached:

(i)

of silk or waste silk, however put up; or

(ii)

of other textile material except wool or fine animal hair, in hanks or skeins;

(c)

multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and

(d)

single, multiple (folded) or cabled yarn of any textile material:

(i)

in cross-reeled hanks or skeins; or

(ii)

put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).

5.

For the purposes of heading Nos 5204, 5401 and 5508, the expression ‘sewing thread’ means multiple (folded) or cabled yarn:

(a)

put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1 000 grams;

(b)

dressed; and

(c)

with a final ‘Z’ twist.

6.

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

single yarn of nylon or other polyamides, or of polyesters:

60 cN/tex,

multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters:

53 cN/tex,

single, multiple (folded) or cabled yarn of viscose rayon:

27 cN/tex.

7.

For the purposes of this section, the expression ‘made up’ means:

(a)

cut otherwise than into squares or rectangles;

(b)

produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets);

(c)

hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means;

(d)

cut to size and having undergone a process of drawn thread work;

(e)

assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);

(f)

knitted or crocheted to shape, presented in the form of a number of items in the length.

8.

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

9.

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

10.

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

11.

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

12.

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

13.

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

Subheading notes

1.

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

(a)

‘Elastomeric yarn’:

Filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one-and-a-half times its original length.

(b)

‘Unbleached yarn’:

Yarn which:

(i)

has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or

(ii)

is of indeterminate colour (grey yarn), manufactured from garnetted stock.

Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).

(c)

‘Bleached yarn’:

Yarn which:

(i)

has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing;

(ii)

consists of a mixture of unbleached and bleached fibres; or

(iii)

is multiple (folded) or cabled and consists of unbleached and bleached yarns.

(d)

‘Coloured (dyed or printed) yarn’:

Yarn which:

(i)

is dyed (whether or not in the mass) other than white or in a fugitive colour or printed, or made from dyed or printed fibres;

(ii)

consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;

(iii)

is obtained from slivers or rovings which have been printed; or

(iv)

is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.

The above definitions also apply mutatis mutandis to monofilament and to strip or the like of Chapter 54.

(e)

‘Unbleached woven fabric’:

Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.

(f)

‘Bleached woven fabric’:

Woven fabric which:

(i)

has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;

(ii)

consists of bleached yarn; or

(iii)

consists of unbleached and bleached yarn.

(g)

‘Dyed woven fabric’:

Woven fabric which:

(i)

is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other then white (unless the context otherwise requires), in the piece; or

(ii)

consists of coloured yarn of a single uniform colour.

(h)

‘Woven fabric of yarns of different colours’:

Woven fabric (other than printed woven fabric) which:

(i)

consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres);

(ii)

consists of unbleached or bleached yarn and coloured yarn; or

(iii)

consists of marl or mixture yarns.

(In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)

(ij)

‘Printed woven fabric’:

Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.

(The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)

The process of mercerization does not affect the classification of yarns or fabrics within the above categories.

(k)

‘Plain weave’:

A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft.

2.

(A)

Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of Chapters 50 to 55 consisting of the same textile materials.

(B)

For the application of this rule:

(a)

where appropriate, only the part which determines the classification under interpretative rule 3 shall be taken into account;

(b)

in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;

(c)

in the case of embroidery of heading No 5810 only the ground fabric shall be taken into account. However, embroidery without visible ground shall be classified with reference to the embroidering threads alone.

CHAPTER 50

SILK

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

5001 00 00

Silkworm cocoons suitable for reeling

2

1

5002 00 00

Raw silk (not thrown)

10

3,8

5003

Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock)

5003 10 00

– Not carded or combed

Free

Free

5003 90 00

– Other

Free

Free

5004 00

Silk yarn (other than yarn spun from silk waste) not put up for retail sale

5004 00 10

– Unbleached, scoured or bleached

12

4,9

5004 00 90

– Other

12

4,9

5005 00

Yarn spun from silk waste, not put up for retail sale

5005 00 10

– Unbleached, scoured or bleached

7

2,9

5005 00 90

– Other

7

2,9

5006 00

Silk yarn and yarn spun from silk waste, put up for retail sale; silkworm gut

5006 00 10

– Silk yarn

13

6,2

5006 00 90

– Yarn spun from noil or other silk waste; silkworm gut

7

2,9

5007

Woven fabrics of silk or of silk waste

5007 10 00

– Fabrics of noil silk

17

3

5007 20

– Other fabrics, containing 85 % or more by weight of silk or of silk waste other than noil silk

5007 20 10

– – Crêpes

17

6,9

– – Pongee, habutai, honan, shantung, corah and similar Far Eastern fabrics, wholly of silk (not mixed with noil or other silk waste or with other textile materials)

5007 20 21

– – – Plain-woven, unbleached or not further processed than scoured

16

5,3

– – – Other

5007 20 31

– – – – Plain-woven

17

7,5

5007 20 39

– – – – Other

17

7,5

– – Other

5007 20 41

– – – Diaphanous fabrics (open weave)

17

7,2

– – – Other

5007 20 51

– – – – Unbleached, scoured or bleached

17

7,2

5007 20 59

– – – – Dyed

17

7,2

– – – – Of yarns of different colours

5007 20 61

– – – – – Of a width exceeding 57 cm but not exceeding 75 cm

17

7,2

5007 20 69

– – – – – Other

17

7,2

5007 20 71

– – – – Printed

17

7,2

5007 90

– Other fabrics

5007 90 10

– – Unbleached, scoured or bleached

17

6,9

5007 90 30

– – Dyed

17

6,9

5007 90 50

– – Of yarns of different colours

17

6,9

5007 90 90

– – Printed

17

6,9

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 (including Angora rabbit), hare, beaver, nutria or musk-rat;

(c)

‘coarse animal hair’ means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading No 0502) and horsehair (heading No 0503).

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

5101

Wool, not carded or combed

– Greasy, including fleece-washed wool

5101 11 00

– – Shorn wool

Free

Free

5101 19 00

– – Other

Free

Free

– Degreased, not carbonized

5101 21 00

– – Shorn wool

Free

Free

5101 29 00

– – Other

Free

Free

5101 30 00

– Carbonized

Free

Free

5102

Fine or coarse animal hair, not carded or combed

5102 10

– Fine animal hair

5102 10 10

– – Of Angora rabbit

Free

Free

5102 10 30

– – Of alpaca, llama or vicuna

Free

Free

5102 10 50

– – Of camel or yak, or of Angora, Tibetan, Kashmir or similar goats

Free

Free

5102 10 90

– – Of rabbit (other than Angora rabbit), hare, beaver, nutria or musk-rat.

Free

Free

5102 20 00

– Coarse animal hair

Free

Free

5103

Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock

5103 10

– Noils of wool or of fine animal hair

5103 10 10

– – Not carbonized

Free

Free

5103 10 90

– – Carbonized

Free

Free

5103 20

– Other waste of wool or of fine animal hair

5103 20 10

– – Yarn waste

Free

Free

– – Other

5103 20 91

– – – Not carbonized

Free

Free

5103 20 99

– – – Carbonized

Free

Free

5103 30 00

– Waste of coarse animal hair

Free

Free

5104 00 00

Garnetted stock of wool or of fine or coarse animal hair

Free

Free

5105

Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments)

5105 10 00

– Carded wool

3

2,5

– Wool tops and other combed wool

5105 21 00

– – Combed wool in fragments

3

2,5

5105 29 00

– – Other

3

2,5

5105 30

– Fine animal hair, carded or combed

5105 30 10

– – Carded

3

2,5

5105 30 90

– – Combed

3

2,5

5105 40 00

– Coarse animal hair, carded or combed

3

2,5

5106

Yarn of carded wool, not put up for retail sale

5106 10

– Containing 85 % or more by weight of wool

5106 10 10

– – Unbleached

3,8

3,8

5106 10 90

– – Other

3,8

3,8

5106 20

– Containing less than 85 % by weight of wool

– – Containing 85 % or more by weight of wool and fine animal hair

5106 20 11

– – – Unbleached

3,8

5,3

5106 20 19

– – – Other

3,8

5,3

– – Other

5106 20 91

– – – Unbleached

10

5,3

5106 20 99

– – – Other

10

5,3

5107

Yarn of combed wool, not put up for retail sale

5107 10

– Containing 85 % or more by weight of wool

5107 10 10

– – Unbleached

5

3,8

5107 10 90

– – Other

5

3,8

5107 20

– Containing less than 85 % by weight of wool

– – Containing 85 % or more by weight of wool and fine animal hair

5107 20 10

– – – Unbleached

5

6,2

5107 20 30

– – – Other

5

6,2

– – Other

– – – Mixed solely or mainly with synthetic staple fibres

5107 20 51

– – – – Unbleached

10

6,2

5107 20 59

– – – – Other

10

6,2

– – – Otherwise mixed

5107 20 91

– – – – Unbleached

10

6,2

5107 20 99

– – – – Other

10

6,2

5108

Yarn of fine animal hair (carded or combed), not put up for retail sale

5108 10

– Carded

5108 10 10

– – Unbleached

5

3,2

5108 10 90

– – Other

5

3,2

5108 20

– Combed

5108 20 10

– – Unbleached

5

3,2

5108 20 90

– – Other

5

3,2

5109

Yarn of wool or of fine animal hair, put up for retail sale

5109 10

– Containing 85 % or more by weight of wool or of fine animal hair

5109 10 10

– – In balls, hanks or skeins, of a weight exceeding 125 g but not exceeding 500 g

4,6

3,8

5109 10 90

– – Other

11

6,5

5109 90

– Other

5109 90 10

– – In balls, hanks or skeins, of a weight exceeding 125 g but not exceeding 500 g

10

5,3

5109 90 90

– – Other

11

6,5

5110 00 00

Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale

10

3,5

5111

Woven fabrics of carded wool or of carded fine animal hair

– Containing 85 % or more by weight of wool or of fine animal hair

5111 11 00

– – Of a weight not exceeding 300 g/m2

13

(25)

5111 19

– – Other

5111 19 10

– – – Of a weight exceeding 300 g/m2 but not exceeding 450 g/m2

13

(25)

5111 19 90

– – – Of a weight exceeding 450 g/m2

13

(25)

5111 20 00

– Other, mixed mainly or solely with man-made filaments

18

17

5111 30

– Other, mixed mainly or solely with man-made staple fibres

5111 30 10

– – Of a weight not exceeding 300 g/m2

18

17

5111 30 30

– – Of a weight exceeding 300 g/m2 but not exceeding 450 g/m2

18

17

5111 30 90

– – Of a weight exceeding 450 g/m2

18

17

5111 90

– Other

5111 90 10

– – Containing a total of more than 10 % by weight of textile materials of Chapter 50

17

7,2

– – Other

5111 90 91

– – – Of a weight not exceeding 300 g/m2

18

17

5111 90 93

– – – Of a weight exceeding 300 g/m2 but not exceeding 450 g/m2

18

17

5111 90 99

– – – Of a weight exceeding 450 g/m2

18

17

5112

Woven fabrics of combed wool or of combed fine animal hair

– Containing 85 % or more by weight of wool or of fine animal hair

5112 11 00

– – Of a weight not exceeding 200 g/m2

13

(25)

5112 19

– – Other

5112 19 10

– – – Of a weight exceeding 200 g/m2 but not exceeding 375 g/m2

13

(25)

5112 19 90

– – – Of a weight exceeding 375 g/m2

13

(25)

5112 20 00

– Other, mixed mainly or solely with man-made filaments

18

17

5112 30

– Other, mixed mainly or solely with man-made staple fibres

5112 30 10

– – Of a weight not exceeding 200 g/m2

18

17

5112 30 30

– – Of a weight exceeding 200 g/m2 but not exceeding 375 g/m2

18

17

5112 30 90

– – Of a weight exceeding 375 g/m2

18

17

5112 90

– Other

5112 90 10

– – Containing a total of more than 10 % by weight of textile materials of Chapter 50

17

7,2

– – Other

5112 90 91

– – – Of a weight not exceeding 200 g/m2

18

17

5112 90 93

– – – Of a weight exceeding 200 g/m2 but not exceeding 375 g/m2

18

17

5112 90 99

– – – Of a weight exceeding 375 g/m2

18

17

5113 00 00

Woven fabrics of coarse animal hair or of horsehair

16

5,3

CHAPTER 52

COTTON

Subheading note

1.

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

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

5201 00

Cotton, not carded or combed

5201 00 10

– Rendered absorbent or bleached

Free

Free

5201 00 90

– Other

Free

Free

5202

Cotton waste (including yarn waste and garnetted stock)

5202 10 00

– Yarn waste (including thread waste)

Free

Free

– Other

5202 91 00

– – Garnetted stock

Free

Free

5202 99 00

– – Other

Free

Free

5203 00 00

Cotton, carded or combed

3

1,4

5204

Cotton sewing thread, whether or not put up for retail sale

– Not put up for retail sale

5204 11 00

– – Containing 85 % or more by weight of cotton

10

6

5204 19 00

– – Other

10

6

5204 20 00

– Put up for retail sale

16

9

5205

Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale

– Single yarn, of uncombed fibres

5205 11 00

– – Measuring 714,29 decitex or more (not exceeding 14 metric number)

10

6

5205 12 00

– – Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

10

6

5205 13 00

– – Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)

10

6

5205 14 00

– – Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

10

6

5205 15

– – Measuring less than 125 decitex (exceeding 80 metric number)

5205 15 10

– – – Measuring less than 125 decitex but not less than 83,33 decitex (exceeding 80 metric number but not exceeding 120 metric number)

10

6

5205 15 90

– – – Measuring less than 83,33 decitex (exceeding 120 metric number)

10

4

– Single yarn, of combed fibres

5205 21 00

– – Measuring 714,29 decitex or more (not exceeding 14 metric number)

10

6

5205 22 00

– – Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

10

6

5205 23 00

– – Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)

10

6

5205 24 00

– – Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

10

6

5205 25

– – Measuring less than 125 decitex (exceeding 80 metric number)

5205 25 10

– – – Measuring less than 125 decitex but not less than 106,38 decitex (exceeding 80 metric number but not exceeding 94 metric number)

10

6

5205 25 30

– – – Measuring less than 106,38 decitex but not less than 83,33 decitex (exceeding 94 metric number but not exceeding 120 metric number)

10

6

5205 25 90

– – – Measuring less than 83,33 decitex (exceeding 120 metric number)

10

4

– Multiple (folded) or cabled yarn, of uncombed fibres

5205 31 00

– – Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn)

10

6

5205 32 00

– – Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)

10

6

5205 33 00

– – Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)

10

6

5205 34 00

– – Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)

10

6

5205 35

– – Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)

5205 35 10

– – – Measuring per single yarn less than 125 decitex but not less than 83,33 decitex (exceeding 80 metric number but not exceeding 120 metric number per single yarn)

10

6

5205 35 90

– – – Measuring per single yarn less than 83,33 decitex (exceeding 120 metric number per single yarn)

10

6

– Multiple (folded) or cabled yarn, of combed fibres

5205 41 00

– – Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn)

10

6

5205 42 00

– – Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)

10

6

5205 43 00

– – Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)

10

6

5205 44 00

– – Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)

10

6

5205 45

– – Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)

5205 45 10

– – – Measuring per single yarn less than 125 decitex but not less than 106,38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn)

10

6

5205 45 30

– – – Measuring per single yarn less than 106,38 decitex but not less than 83,33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn)

10

6

5205 45 90

– – – Measuring per single yarn less than 83,33 decitex (exceeding 120 metric number per single yarn)

10

6

5206

Cotton yarn (other than sewing thread), containing less than 85 % by weight of cotton, not put up for retail sale

– Single yarn, of uncombed fibres

5206 11 00

– – Measuring 714,29 decitex or more (not exceeding 14 metric number)

10

6

5206 12 00

– – Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

10

6

5206 13 00

– – Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)

10

6

5206 14 00

– – Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

10

6

5206 15

– – Measuring less than 125 decitex (exceeding 80 metric number)

5206 15 10

– – – Measuring less than 125 decitex but not less than 83,33 decitex (exceeding 80 metric number but not exceeding 120 metric number)

10

6

5206 15 90

– – – Measuring less than 83,33 decitex (exceeding 120 metric number)

10

4

– Single yarn, of combed fibres

5206 21 00

– – Measuring 714,29 decitex or more (not exceeding 14 metric number)

10

6

5206 22 00

– – Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

10

6

5206 23 00

– – Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)

10

6

5206 24 00

– – Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

10

6

5206 25

– – Measuring less than 125 decitex (exceeding 80 metric number)

5206 25 10

– – – Measuring less than 125 decitex but not less than 83,33 decitex (exceeding 80 metric number but not exceeding 120 metric number)

10

6

5206 25 90

– – – Measuring less than 83,33 decitex (exceeding 120 metric number)

10

4

– Multiple (folded) or cabled yarn, of uncombed fibres

5206 31 00

– – Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn)

10

6

5206 32 00

– – Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)

10

6

5206 33 00

– – Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)

10

6

5206 34 00

– – Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)

10

6

5206 35

– – Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)

5206 35 10

– – – Measuring per single yarn less than 125 decitex but not less than 83,33 decitex (exceeding 80 metric number but not exceeding 120 metric number per single yarn)

10

6

5206 35 90

– – – Measuring per single yarn less than 83,33 decitex (exceeding 120 metric number per single yarn)

10

6

– Multiple (folded) or cabled yarn, of combed fibres

5206 41 00

– – Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn)

10

6

5206 42 00

– – Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)

10

6

5206 43 00

– – Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric

10

6

5206 44 00

– – Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)

10

6

5206 45

– – Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)

5206 45 10

– – – Measuring per single yarn less than 125 decitex but not less than 83,33 decitex (exceeding 80 metric number but not exceeding 120 metric number per single yarn)

10

6

5206 45 90

– – – Measuring per single yarn less than 83,33 decitex (exceeding 120 metric number per single yarn)

10

6

5207

Cotton yarn (other than sewing thread) put up for retail sale

5207 10 00

– Containing 85 % or more by weight of cotton

16

9

5207 90 00

– Other

16

9

5208

Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing not more than 200 g/m2

– Unbleached

5208 11

– – Plain weave, weighing not more than 100 g/m2

5208 11 10

– – – Fabrics for the manufacture of bandages, dressings and medical gauzes

17

10

5208 11 90

– – – Other

17

10

5208 12

– – Plain weave, weighing more than 100 g/m2

– – – Plain weave, weighing more than 100 g/m2 but not more than 130 g/m2 and of a width

5208 12 11

– – – – Not exceeding 115 cm

17

10

5208 12 13

– – – – Exceeding 115 cm but not exceeding 145 cm

17

10

5208 12 15

– – – – Exceeding 145 cm but not exceeding 165 cm

17

10

5208 12 19

– – – – Exceeding 165 cm

17

10

– – – Plain weave, weighing more than 130 g/m2 and of a width

5208 12 91

– – – – Not exceeding 115 cm

17

10

5208 12 93

– – – – Exceeding 115 cm but not exceeding 145 cm

17

10

5208 12 95

– – – – Exceeding 145 cm but not exceeding 165 cm

17

10

5208 12 99

– – – – Exceeding 165 cm

17

10

5208 13 00

– – 3-thread or 4-thread twill, including cross twill

17

10

5208 19 00

– – Other fabrics

17

10

– Bleached

5208 21

– – Plain weave, weighing not more than 100 g/m2

5208 21 10

– – – Fabrics for the manufacture of bandages, dressings and medical gauzes

17

10

5208 21 90

– – – Other

17

10

5208 22

– – Plain weave, weighing more than 100 g/m2

– – – Plain weave, weighing more than 100 g/m2 but not more than 130 g/m2 and of a width

5208 22 11

– – – – Not exceeding 115 cm

17

10

5208 22 13

– – – – Exceeding 115 cm but not exceeding 145 cm

17

10

5208 22 15

– – – – Exceeding 145 cm but not exceeding 165 cm

17

10

5208 22 19

– – – – Exceeding 165 cm

17

10

– – – Plain weave, weighing more than 130 g/m2 and of a width

5208 22 91

– – – – Not exceeding 115 cm

17

10

5208 22 93

– – – – Exceeding 115 cm but not exceeding 145 cm

17

10

5208 22 95

– – – – Exceeding 145 cm but not exceeding 165 cm

17

10

5208 22 99

– – – – Exceeding 165 cm

17

10

5208 23 00

– – 3-thread or 4-thread twill, including cross twill

17

10

5208 29 00

– – Other fabrics

17

10

– Dyed

5208 31 00

– – Plain weave, weighing not more than 100 g/m2

17

10

5208 32

– – Plain weave, weighing more than 100 g/m2

– – – Plain weave, weighing more than 100 g/m2 but not more than 130 g/m2 and of a width

5208 32 11

– – – – Not exceeding 115 cm

17

10

5208 32 13

– – – – Exceeding 115 cm but not exceeding 145 cm

17

10

5208 32 15

– – – – Exceeding 145 cm but not exceeding 165 cm

17

10

5208 32 19

– – – – Exceeding 165 cm

17

10

– – – Plain weave, weighing more than 130 g/m2 and of a width

5208 32 91

– – – – Not exceeding 115 cm

17

10

5208 32 93

– – – – Exceeding 115 cm but not exceeding 145 cm

17

10

5208 32 95

– – – – Exceeding 145 cm but not exceeding 165 cm

17

10

5208 32 99

– – – – Exceeding 165 cm

17

10

5208 33 00

– – 3-thread or 4-thread twill, including cross twill

17

10

5208 39 00

– – Other fabrics

17

10

– Of yarns of different colours

5208 41 00

– – Plain weave, weighing not more than 100 g/m2

17

10

5208 42 00

– – Plain weave, weighing more than 100 g/m2

17

10

5208 43 00

– – 3-thread or 4-thread twill, including cross twill

17

10

5208 49 00

– – Other fabrics

17

10

– Printed

5208 51 00

– – Plain weave, weighing not more than 100 g/m2

17

10

5208 52

– – Plain weave, weighing more than 100 g/m2

5208 52 10

– – – Plain weave, weighing more than 100 g/m2 but not more than 130 g/m2

17

10

5208 52 90

– – – Plain weave, weighing more than 130 g/m2

17

10

5208 53 00

– – 3-thread or 4-thread twill, including cross twill

17

10

5208 59 00

– – Other fabrics

17

10

5209

Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing more than 200 g/m2

– Unbleached

5209 11 00

– – Plain weave

17

10

5209 12 00

– – 3-thread or 4-thread twill, including cross twill

17

10

5209 19 00

– – Other fabrics

17

10

– Bleached

5209 21 00

– – Plain weave

17

10

5209 22 00

– – 3-thread or 4-thread twill, including cross twill

17

10

5209 29 00

– – Other fabrics

17

10

– Dyed

5209 31 00

– – Plain weave

17

10

5209 32 00

– – 3-thread or 4-thread twill, including cross twill

17

10

5209 39 00

– – Other fabrics

17

10

– Of yarns of different colours

5209 41 00

– – Plain weave

17

10

5209 42 00

– – Denim

17

10

5209 43 00

– – Other fabrics of 3-thread or 4-thread twill, including cross twill

17

10

5209 49

– – Other fabrics

5209 49 10

– – – Jacquard fabrics of a width of more than 115 cm but less than 140 cm

17

10

5209 49 90

– – – Other

17

10

– Printed

5209 51 00

– – Plain weave

17

10

5209 52 00

– – 3-thread or 4-thread twill, including cross twill

17

10

5209 59 00

– – Other fabrics

17

10

5210

Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2

– Unbleached

5210 11

– – Plain weave

5210 11 10

– – – Of a width not exceeding 165 cm

19

10

5210 11 90

– – – Of a width exceeding 165 cm

19

10

5210 12 00

– – – 3-thread or 4-thread twill, including cross twill

19

10

5210 19 00

– – Other fabrics

19

10

– Bleached

5210 21

– – Plain weave

5210 21 10

– – – Of a width not exceeding 165 cm

19

10

5210 21 90

– – – Of a width exceeding 165 cm

19

10

5210 22 00

– – 3-thread or 4-thread twill, including cross twill

19

10

5210 29 00

– – Other fabrics

19

10

– Dyed

5210 31

– – Plain weave

5210 31 10

– – – Of a width not exceeding 165 cm

19

10

5210 31 90

– – – Of a width exceeding 165 cm

19

10

5210 32 00

– – 3-thread or 4-thread twill, including cross twill

19

10

5210 39 00

– – Other fabrics

19

10

– Of yarns of different colours

5210 41 00

– – Plain weave

19

10

5210 42 00

– – 3-thread or 4-thread twill, including cross twill

19

10

5210 49 00

– – Other fabrics

19

10

– Printed

5210 51 00

– – Plain weave

19

10

5210 52 00

– – 3-thread or 4-thread twill, including cross twill

19

10

5210 59 00

– – Other fabrics

19

10

5211

Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2

– Unbleached

5211 11 00

– – Plain weave

19

10

5211 12 00

– – 3-thread or 4-thread twill, including cross twill

19

10

5211 19 00

– – Other fabrics

19

10

– Bleached

5211 21 00

– – Plain weave

19

10

5211 22 00

– – 3-thread or 4-thread twill, including cross twill

19

10

5211 29 00

– – Other fabrics

19

10

– Dyed

5211 31 00

– – Plain weave

19

10

5211 32 00

– – 3-thread or 4-thread twill, including cross twill

19

10

5211 39 00

– – Other fabrics

19

10

– Of yarns of different colours

5211 41 00

– – Plain weave

19

10

5211 42 00

– – Denim

19

10

5211 43 00

– – Other fabrics of 3-thread or 4-thread twill, including cross twill

19

10

5211 49

– – Other fabrics

– – – Jacquard fabrics

5211 49 11

– – – – Mattress tickings

19

10

5211 49 19

– – – – Other

19

10

5211 49 90

– – – Other

19

10

– Printed

5211 51 00

– – Plain weave

19

10

5211 52 00

– – 3-thread or 4-thread twill, including cross twill

19

10

5211 59 00

– – Other fabrics

19

10

5212

Other woven fabrics of cotton

– Weighing not more than 200 g/m2

5212 11

– – Unbleached

5212 11 10

– – – Mixed mainly or solely with flax

19

10

5212 11 90

– – – Otherwise mixed

19

10

5212 12

– – Bleached

5212 12 10

– – – Mixed mainly or solely with flax

19

10

5212 12 90

– – – Otherwise mixed

19

10

5212 13

– – Dyed

5212 13 10

– – – Mixed mainly or solely with flax

19

10

5212 13 90

– – – Otherwise mixed

19

10

5212 14

– – Of yarns of different colours

5212 14 10

– – – Mixed mainly or solely with flax

19

10

5212 14 90

– – – Otherwise mixed

19

10

5212 15

– – Printed

5212 15 10

– – – Mixed mainly or solely with flax

19

10

5212 15 90

– – – Otherwise mixed

19

10

– Weighing more than 200 g/m2

5212 21

– – Unbleached

5212 21 10

– – – Mixed mainly or solely with flax

19

10

5212 21 90

– – – Otherwise mixed

19

10

5212 22

– – Bleached

5212 22 10

– – – Mixed mainly or solely with flax

19

10

5212 22 90

– – – Otherwise mixed

19

10

5212 23

– – Dyed

5212 23 10

– – – Mixed mainly or solely with flax

19

10

5212 23 90

– – – Otherwise mixed

19

10

5212 24

– – Of yarns of different colours

5212 24 10

– – – Mixed mainly or solely with flax

19

10

5212 24 90

– – – Otherwise mixed

19

10

5212 25

– – Printed

5212 25 10

– – – Mixed mainly or solely with flax

19

10

5212 25 90

– – – Otherwise mixed

19

10

CHAPTER 53

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

Rate of duty CN code

Description

atonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

5301

Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)

5301 10 00

– Flax, raw or retted

Free

– Flax, broken, scutched, hackled or otherwise processed, but not spun

5301 21 00

– – Broken or scutched

Free

5301 29 00

– – Other

Free

5301 30

– Flax tow and waste

5301 30 10

– – Tow

Free

5301 30 90

– – Flax waste

Free

5302

True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock)

5302 10 00

– True hemp, raw or retted

Free

5302 90 00

– Other

Free

5303

Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock)

5303 10 00

– Jute and other textile bast fibres, raw or retted

Free

Free

5303 90 00

– Other

Free

Free

5304

Sisal and other textile fibres of the genus Agave, raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock)

5304 10 00

– Sisal and other textile fibres of the genus Agave, raw

Free

Free

5304 90 00

– Other

Free

Free

5305

Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock)

– Of coconut (coir)

5305 11 00

– – Raw

Free

Free

5305 19 00

– – Other

Free

Free

– Of abaca

5305 21 00

– – Raw

Free

Free

5305 29 00

– – Other

Free

Free

– Other

5305 91 00

– – Raw

Free

Free

5305 99 00

– – Other

Free

Free

5306

Flax yarn

5306 10

– Single

– – Not put up for retail sale

– – – Measuring 833,3 decitex or more (not exceeding 12 metric number)

5306 10 11

– – – – Unbleached

10

4,6 (87)

5306 10 19

– – – – Other

10

4,6

– – – Measuring less than 833,3 decitex but not less than 277,8 decitex (exceeding 12 metric number but not exceeding 36 metric number)

5306 10 31

– – – – Unbleached

10

4,6 (87)

5306 10 39

– – – – Other

10

4,6

5306 10 50

– – – Measuring less than 277,8 decitex (exceeding 36 metric number)

10

3,8

5306 10 90

– – Put up for retail sale

17

5,9

5306 20

– Multiple (folded) or cabled

– – Not put up for retail sale

5306 20 11

– – – Unbleached

10

5

5306 20 19

– – – Other

10

5

5306 20 90

– – Put up for retail sale

17

5,9

5307

Yarn of jute or of other textile bast fibres of heading No 5303

5307 10

– Single

5307 10 10

– – Measuring 1 000 decitex or less (10 metric number or more)

10

5,3

5307 10 90

– – Measuring more than 1 000 decitex (less than 10 metric number)

10

5,3

5307 20 00

– Multiple (folded) or cabled

10

5,3

5308

Yarn of other vegetable textile fibres; paper yarn

5308 10 00

– Coir yarn

Free

Free

5308 20

– True hemp yarn

5308 20 10

– – Not put up for retail sale

10

3

5308 20 90

– – Put up for retail sale

16

4,9

5308 30 00

– Paper yarn

10

5,3

5308 90

– Other

– – Ramie yarn

5308 90 11

– – – Measuring 833,3 decitex or more (not exceeding 12 metric number).

10

4,6

5308 90 13

– – – Measuring less than 833,3 decitex but not less than 277,8 decitex (exceeding 12 metric number but not exceeding 36 metric number).

10

4,6

5308 90 19

– – – Measuring less than 277,8 decitex (exceeding 36 metric number)

10

3,8

5308 90 90

– – Other

10

3,8

5309

Woven fabrics of flax

– Containing 85 % or more by weight of flax

5309 11

– – Unbleached or bleached

– – – Unbleached, of a weight

5309 11 11

– – – – Not exceeding 400 g/m2

21

14

5309 11 19

– – – – Exceeding 400 g/m2

21

14

5309 11 90

– – – Bleached

21

14

5309 19

– – Other

5309 19 10

– – – Dyed or of yarns of different colours

21

14

5309 19 90

– – – Printed

21

14

– Containing less than 85 % by weight of flax

5309 21

– – Unbleached or bleached

5309 21 10

– – – Unbleached

21

14

5309 21 90

– – – Bleached

21

14

5309 29

– – Other

5309 29 10

– – – Dyed or of yarns of different colours

21

14

5309 29 90

– – – Printed

21

14

5310

Woven fabrics of jute or of other textile bast fibres of heading No 5303

5310 10

– Unbleached

5310 10 10

– – Of a width not exceeding 150 cm

23

8,6

5310 10 90

– – Of a width exceeding 150 cm

23

9,3

5310 90 00

– Other

23

8,6

5311 00

Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn

5311 00 10

– Of ramie

21

14

5311 00 90

– Other

19

5,8

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 polymerization of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives; or

(b)

by chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates.

The terms ‘synthetic’ and ‘artificial’, used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b).

The terms ‘man-made’, ‘synthetic’ and ‘artificial’ shall have the same meanings when used in relation to ‘textile materials’.

2.

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

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

5401

Sewing thread of man-made filaments, whether or not put up for retail sale

5401 10

– Of synthetic filaments

– – Not put up for retail sale

5401 10 11

– – – Core yarn

15

9

5401 10 19

– – – Other

15

9

5401 10 90

– – Put up for retail sale

19

6

5401 20

– Of artificial filaments

5401 20 10

– – Not put up for retail sale

15

9,5

5401 20 90

– – Put up for retail sale

18

5,8

5402

Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex

5402 10

– High tenacity yarn of nylon or other polyamides

5402 10 10

– – Of aramids

15

9

5402 10 90

– – Other

15

9

5402 20 00

– High tenacity yarn of polyesters

15

9

– Textured yarn

5402 31

– – Of nylon or other polyamides, measuring per single yarn not more than 50 tex

5402 31 10

– – – Measuring, per single yarn, not more than 5 tex

15

9

5402 31 30

– – – Measuring, per single yarn, more than 5 tex but not more than 33 tex

15

9

5402 31 90

– – – Measuring, per single yarn, more than 33 tex but not more than 50 tex

15

9

5402 32 00

– – Of nylon or other polyamides, measuring per single yarn more than 50 tex

15

9

5402 33

– – Of polyesters

5402 33 10

– – – Measuring, per single yarn, not more than 14 tex

15

9

5402 33 90

– – – Measuring, per single yarn, more than 14 tex

15

9

5402 39

– – Other

5402 39 10

– – – Of polypropylene

15

9

5402 39 90

– – – Other

15

9

– Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre

5402 41

– – Of nylon or other polyamides

5402 41 10

– – – Measuring, per single yarn, not more than 7 tex

15

9

5402 41 30

– – – Measuring, per single yarn, more than 7 tex but not more than 33 tex

15

9

5402 41 90

– – – Measuring, per single yarn, more than 33 tex

15

9

5402 42 00

– – Of polyesters, partially oriented

15

9

5402 43

– – Of polyesters, other

5402 43 10

– – – Measuring, per single yarn, not more than 14 tex

15

9

5402 43 90

– – – Measuring, per single yarn, more than 14 tex

15

9

5402 49

– – – Other

5402 49 10

– – – Elastomeric

15

9

– – – Other

5402 49 91

– – – – Of polypropylene

15

9

5402 49 99

– – – – Other

15

9

– Other yarn, single, with a twist exceeding 50 turns per metre

5402 51

– – Of nylon or other polyamides

5402 51 10

– – – Measuring, per single yarn, not more than 7 tex

15

9

5402 51 30

– – – Measuring, per single yarn, more than 7 tex but not more than 33 tex

15

9

5402 51 90

– – – Measuring, per single yarn, more than 33 tex

15

9

5402 52

– – Of polyesters

5402 52 10

– – – Measuring, per single yarn, not more than 14 tex

15

9

5402 52 90

– – – Measuring, per single yarn, more than 14 tex

15

9

5402 59

– – Other

5402 59 10

– – – Of polypropylene

15

9

5402 59 90

– – – Other

15

9

– Other yarn, multiple (folded) or cabled

5402 61

– – Of nylon or other polyamides

5402 61 10

– – – Measuring, per single yarn, not more than 7 tex

15

9

5402 61 30

– – – Measuring, per single yarn, more than 7 tex but not more than 33 tex

15

9

5402 61 90

– – – Measuring, per single yarn, more than 33 tex

15

9

5402 62

– – Of polyesters

5402 62 10

– – – Measuring, per single yarn, not more than 14 tex

15

9

5402 62 90

– – – Measuring, per single yarn, more than 14 tex

15

9

5402 69

– – Other

5402 69 10

– – – Of polypropylene

15

9

5402 69 90

– – – Other

15

9

5403

Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex

5403 10 00

– High tenacity yarn of viscose rayon

15

9,5

5403 20

– Textured yarn

5403 20 10

– – Of cellulose acetate

15

9,5

5403 20 90

– – Other

15

9,5

– Other yarn, single

5403 31 00

– – Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre

15

9,5

5403 32 00

– – Of viscose rayon, with a twist exceeding 120 turns per metre

15

9,5

5403 33

– – Of cellulose acetate

5403 33 10

– – – Single, untwisted or with a twist not exceeding 250 turns per metre

15

9,5

5403 33 90

– – – Other

15

9,5

5403 39 00

– – Other

15

9,5

– Other yarn, multiple (folded) or cabled

5403 41 00

– – Of viscose rayon

15

9,5

5403 42 00

– – Of cellulose acetate

15

9,5

5403 49 00

– – Other

15

9,5

5404

Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm

5404 10

– Monofilament

5404 10 10

– – Elastomeric

13

5,8

5404 10 90

– – Other

13

5,8

5404 90

– Other

– – Of polypropylene

5404 90 11

– – – Decorative strip of the kind used for packaging

14

6,3

5404 90 19

– – – Other

14

6,3

5404 90 90

– – Other

14

6,3

5405 00 00

Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm

10

3,8

5406

Man-made filament yarn (other than sewing thread), put up for retail sale

5406 10 00

– Synthetic filament yarn

19

6

5406 20 00

– Artificial filament yarn

18

5,8

5407

Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading No 5404

5407 10 00

– Woven fabrics obtained from high tenacity yarn of nylon or other poly-amides, or of polyesters

21

11

5407 20

– Woven fabrics obtained from strip or the like

– – Of polyethylene or polypropylene, of a width of

5407 20 11

– – – Less than 3 m

21

11

5407 20 19

– – – 3 m or more

21

11

5407 20 90

– – Other

21

11

5407 30 00

– Fabrics specified in note 9 to Section XI

21

11

– Other woven fabrics, containing 85 % or more by weight of filaments of nylon or other polyamides

5407 41 00

– – Unbleached or bleached

21

11

5407 42

– – Dyed

5407 42 10

– – – Of a width not exceeding 57 cm

21

11

5407 42 90

– – – Of a width exceeding 57 cm

21

11

5407 43 00

– – Of yarns of different colours

21

11

5407 44

– – Printed

5407 44 10

– – – Of a width not exceeding 57 cm

21

11

5407 44 90

– – – Of a width exceeding 57 cm

21

11

– Other woven fabrics, containing 85 % or more by weight of textured polyester filaments

5407 51 00

– – Unbleached or bleached

21

11

5407 52 00

– – Dyed

21

11

5407 53

– – Of yarns of different colours

5407 53 10

– – – Of a width exceeding 57 cm but not exceeding 75 cm

21

11

5407 53 90

– – – Other

21

11

5407 54 00

– – Printed

21

11

5407 60

– Other woven fabrics, containing 85 % or more by weight of non-textured polyester filaments

5407 60 10

– – Unbleached or bleached

21

11

5407 60 30

– – Dyed

21

11

– – Of yarns of different colours

5407 60 51

– – – Of a width exceeding 57 cm but not exceeding 75 cm

21

11

5407 60 59

– – – Other

21

11

5407 60 90

– – Printed

21

11

– Other woven fabrics, containing 85 % or more by weight of synthetic filaments

5407 71 00

– – Unbleached or bleached

21

11

5407 72 00

– – Dyed

21

11

5407 73

– – Of yarns of different colours

5407 73 10

– – – Jacquard fabrics of a width of more than 115 cm but less than 140 cm, of a weight exceeding 250 g/m2

21

11

– – – Other

5407 73 91

– – – – Of a width exceeding 57 cm but not exceeding 75 cm

21

11

5407 73 99

– – – – Other

21

11

5407 74 00

– – Printed

21

11

– Other woven fabrics, containing less than 85 % by weight of synthetic filaments, mixed mainly or solely with cotton

5407 81 00

– – Unbleached or bleached

21

11

5407 82 00

– – Dyed

21

11

5407 83

– – Of yarns of different colours

5407 83 10

– – – Jacquard fabrics of a width of more than 115 cm but less than 140 cm of a weight exceeding 250 g/m2

21

11

5407 83 90

– – – Other

21

11

5407 84 00

– – Printed

21

11

– Other woven fabrics

5407 91 00

– – Unbleached or bleached

21

11

5407 92 00

– – Dyed

21

11

5407 93

– – Of yarns of different colours

5407 93 10

– – – Jacquard fabrics of a width of more than 115 cm but less than 140 cm, of a weight exceeding 250 g/m2

21

11

5407 93 90

– – – Other

21

11

5407 94 00

– – Printed

21

11

5408

Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading No 5405

5408 10 00

– Woven fabrics obtained from high tenacity yarn, of viscose rayon

20

11

– Other woven fabrics, containing 85 % or more by weight of artificial filament or strip or the like

5408 21 00

– – Unbleached or bleached

20

11

5408 22

– – Dyed

5408 22 10

– – – Of a width exceeding 135 cm but not exceeding 155 cm, plain weave, twill weave, cross twill weave or satin weave

20

11

5408 22 90

– – – Other

20

11

5408 23

– – Of yarns of different colours

5408 23 10

– – – Jacquard fabrics of a width of more than 115 cm but less than 140 cm of a weight exceeding 250 g/m2

20

11

5408 23 90

– – – Other

20

11

5408 24 00

– – Printed

20

11

– Other woven fabrics

5408 31 00

– – Unbleached or bleached

20

11

5408 32 00

– – Dyed

20

11

5408 33 00

– – Of yarns of different colours

20

11

5408 34 00

– – Printed

20

11

CHAPTER 55

MAN-MADE STAPLE FIBRES

Note

1.

Heading Nos 5501 and 5502 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications:

(a)

length of tow exceeding 2 m;

(b)

twist less than five turns per metre;

(c)

measuring per filament less than 67 decitex;

(d)

synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100 % of its length;

(e)

total measurement of tow more than 20 000 decitex.

Tow of a length not exceeding 2 m is to be classified within heading No 5503 or 5504.

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

5501

Synthetic filament tow

5501 10 00

– Of nylon or other polyamides

14

7,5

5501 20 00

– Of polyesters

14

7,5

5501 30 00

– Acrylic or modacrylic

14

7,5

5501 90 00

– Other

14

7,5

5502 00

Artificial filament tow

5502 00 10

– Of viscose rayon

12

7,5

5502 00 90

– Other

12

7,5

5503

Synthetic staple fibres, not carded, combed or otherwise processed for spinning

5503 10

– Of nylon or other polyamides

– – Of aramids

5503 10 11

– – – High tenacity

14

7,5

5503 10 19

– – – Other

14

7,5

5503 10 90

– – Other

14

7,5

5503 20 00

– Of polyesters

14

7,5

5503 30 00

– Acrylic or modacrylic

14

7,5

5503 40 00

– Of polypropylene

14

7,5

5503 90

– Other

5503 90 10

– – Chlorofibres

14

7,5

5503 90 90

– – Other

14

7,5

5504

Artificial staple fibres, not carded, combed or otherwise processed for spinning

5504 10 00

– Of viscose

12

8

5504 90 00

– Other

12

8

5505

Waste (including noils, yarn waste and garnetted stock) of man-made fibres

5505 10

– Of synthetic fibres

5505 10 10

– – Of nylon or other polyamides

14

7

5505 10 30

– – Of polyesters

14

7

5505 10 50

– – Acrylic or modacrylic

14

7

5505 10 70

– – Of polypropylene

14

7

5505 10 90

– – Other

14

7

5505 20 00

– Of artificial fibres

12

8

5506

Synthetic staple fibres, carded, combed or otherwise processed for spinning

5506 10 00

– Of nylon or other polyamides

14

8

5506 20 00

– Of polyesters

14

8

5506 30 00

– Acrylic or modacrylic

14

8

5506 90

– Other

5506 90 10

– – Chlorofibres

14

8

– – Other

5506 90 91

– – – Of polypropylene

14

8

5506 90 99

– – – Other

14

8

5507 00 00

Artificial staple fibres, carded, combed or otherwise processed for spinning

13

10

5508

Sewing thread of man-made staple fibres, whether or not put up for retail sale

5508 10

– Of synthetic staple fibres

– – Not put up for retail sale

5508 10 11

– – – Of polyesters

17

9

5508 10 19

– – – Other

17

9

5508 10 90

– – Put up for retail sale

17

9

5508 20

– Of artificial staple fibres

5508 20 10

– – Not put up for retail sale

17

9

5508 20 90

– – Put up for retail sale

17

9

5509

Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale

– Containing 85 % or more by weight of staple fibres of nylon or other polyamides

5509 11 00

– – Single yarn

15

9

5509 12 00

– – Multiple (folded) or cabled yarn

15

9

– Containing 85 % or more by weight of polyester staple fibres

5509 21

– – Single yarn

5509 21 10

– – – Unbleached or bleached

15

9

5509 21 90

– – – Other

15

9

5509 22

– – Multiple (folded) or cabled yarn

5509 22 10

– – – Unbleached or bleached

15

9

5509 22 90

– – – Other

15

9

– Containing 85 % or more by weight of acrylic or modacrylic staple fibres

5509 31

– – Single yarn

5509 31 10

– – – Unbleached or bleached

15

9

5509 31 90

– – – Other

15

9

5509 32

– – Multiple (folded) or cabled yarn

5509 32 10

– – – Unbleached or bleached

15

9

5509 32 90

– – – Other

15

9

– Other yarn, containing 85 % or more by weight of synthetic staple fibres

5509 41

– – Single yarn

5509 41 10

– – – Unbleached or bleached

15

9

5509 41 90

– – – Other

15

9

5509 42

– – Multiple (folded) or cabled yarn

5509 42 10

– – – Unbleached or bleached

15

9

5509 42 90

– – – Other

15

9

– Other yarn, of polyester staple fibres

5509 51 00

– – Mixed mainly or solely with artificial staple fibres

15

9

5509 52

– – Mixed mainly or solely with wool or fine animal hair

5509 52 10

– – – Unbleached or bleached

15

9

5509 52 90

– – – Other

15

9

5509 53 00

– – Mixed mainly or solely with cotton

15

9

5509 59 00

– – Other

15

9

– Other yarn, of acrylic or modacrylic staple fibres

5509 61

– – Mixed mainly or solely with wool or fine animal hair

5509 61 10

– – – Unbleached or bleached

15

9

5509 61 90

– – – Other

15

9

5509 62 00

– – Mixed mainly or solely with cotton

15

9

5509 69 00

– – Other

15

9

– Other yarn

5509 91

– – Mixed mainly or solely with wool or fine animal hair

5509 91 10

– – – Unbleached or bleached

15

9

5509 91 90

– – – Other

15

9

5509 92 00

– – Mixed mainly or solely with cotton

15

9

5509 99 00

– – Other

15

9

5510

Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale

– Containing 85 % or more by weight of artificial staple fibres

5510 11 00

– – Single yarn

14

9

5510 12 00

– – Multiple (folded) or cabled yarn

14

9

5510 20 00

– Other yarn, mixed mainly or solely with wool or fine animal hair

14

9

5510 30 00

– Other yarn, mixed mainly or solely with cotton

14

9

5510 90 00

– Other yarn

14

9

5511

Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale

5511 10 00

– Of synthetic staple fibres, containing 85 % or more by weight of such fibres

19

9

5511 20 00

– Of synthetic staple fibres, containing less than 85 % by weight of such fibres

19

9

5511 30 00

– Of artificial staple fibres

19

9

5512

Woven fabrics of synthetic staple fibres, containing 85 % or more by weight of synthetic staple fibres

– Containing 85 % or more by weight of polyester staple fibres

5512 11 00

– – Unbleached or bleached

21

11

5512 19

– – Other

5512 19 10

– – – Printed

21

11

5512 19 90

– – – Other

21

11

– Containing 85 % or more by weight of acrylic or modacrylic staple fibres

5512 21 00

– – Unbleached or bleached

21

11

5512 29

– – Other

5512 29 10

– – – Printed

21

11

5512 29 90

– – – Other

21

11

– Other

5512 91 00

– – Unbleached or bleached

21

11

5512 99

– – Other

5512 99 10

– – – Printed

21

11

5512 99 90

– – – Other

21

11

5513

Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2

– Unbleached or bleached

5513 11

– – Of polyester staple fibres, plain weave

5513 11 10

– – – Of a width of 135 cm or less

21

11

5513 11 30

– – – Of a width of more than 135 cm but not more than 165 cm

21

11

5513 11 90

– – – Of a width of more than 165 cm

21

11

5513 12 00

– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

21

11

5513 13 00

– – Other woven fabrics of polyester staple fibres

21

11

5513 19 00

– – Other woven fabrics

21

11

– Dyed

5513 21

– – Of polyester staple fibres, plain weave

5513 21 10

– – – Of a width of 135 cm or less

21

11

5513 21 30

– – – Of a width of more than 135 cm but not more than 165 cm

21

11

5513 21 90

– – – Of a width of more than 165 cm

21

11

5513 22 00

– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

21

11

5513 23 00

– – Other woven fabrics of polyester staple fibres

21

11

5513 29 00

– – Other woven fabrics

21

11

– Of yarns of different colours

5513 31 00

– – Of polyester staple fibres, plain weave

21

11

5513 32 00

– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

21

11

5513 33 00

– – Other woven fabrics of polyester staple fibres

21

11

5513 39 00

– – Other woven fabrics

21

11

– Printed

5513 41 00

– – Of polyester staple fibres, plain weave

21

11

5513 42 00

– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

21

11

5513 43 00

– – Other woven fabrics of polyester staple fibres

21

11

5513 49 00

– – Other woven fabrics

21

11

5514

Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2

– Unbleached or bleached

5514 11 00

– – Of polyester staple fibres, plain weave

21

11

5514 12 00

– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

21

11

5514 13 00

– – Other woven fabrics of polyester staple fibres

21

11

5514 19 00

– – Other woven fabrics

21

11

– Dyed

5514 21 00

– – Of polyester staple fibres, plain weave

21

11

5514 22 00

– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

21

11

5514 23 00

– – Other woven fabrics of polyester staple fibres

21

11

5514 29 00

– – Other woven fabrics

21

11

– Of yarns of different colours

5514 31 00

– – Of polyester staple fibres, plain weave

21

11

5514 32 00

– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

21

11

5514 33 00

– – Other woven fabrics of polyester staple fibres

21

11

5514 39 00

– – Other woven fabrics

21

11

– Printed

5514 41 00

– – Of polyester staple fibres, plain weave

21

11

5514 42 00

– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

21

11

5514 43 00

– – Other woven fabrics of polyester staple fibres

21

11

5514 49 00

– – Other woven fabrics

21

11

5515

Other woven fabrics of synthetic staple fibres

– Of polyester staple fibres

5515 11

– – Mixed mainly or solely with viscose rayon staple fibres

5515 11 10

– – – Unbleached or bleached

21

11

5515 11 30

– – – Printed

21

11

5515 11 90

– – – Other

21

11

5515 12

– – Mixed mainly or solely with man-made filaments

5515 12 10

– – – Unbleached or bleached

21

11

5515 12 30

– – – Printed

21

11

5515 12 90

– – – Other

21

11

5515 13

– – Mixed mainly or solely with wool or fine animal hair

– – – Mixed mainly or solely with carded wool or fine animal hair (woollen)

5515 13 11

– – – – Unbleached or bleached

21

11

5515 13 19

– – – – Other

21

11

– – – Mixed mainly or solely with combed wool or fine animal hair (worsted)

5515 13 91

– – – – Unbleached or bleached

21

11

5515 13 99

– – – – Other

21

11

5515 19

– – Other

5515 19 10

– – – Unbleached or bleached

21

11

5515 19 30

– – – Printed

21

11

5515 19 90

– – – Other

21

11

– Of acrylic or mod acrylic staple fibres

5515 21

– – Mixed mainly or solely with man-made filaments

5515 21 10

– – – Unbleached or bleached

21

11

5515 21 30

– – – Printed

21

11

5515 21 90

– – – Other

21

11

5515 22

– – Mixed mainly or solely with wool or fine animal hair

– – – Mixed mainly or solely with carded wool or fine animal hair (woollen)

5515 22 11

– – – – Unbleached or bleached

21

11

5515 22 19

– – – – Other

21

11

– – – Mixed mainly or solely with combed wool or fine animal hair (worsted)

5515 22 91

– – – – Unbleached or bleached

21

11

5515 22 99

– – – – Other

21

11

5515 29

– – Other

5515 29 10

– – – Unbleached or bleached

21

11

5515 29 30

– – – Printed

21

11

5515 29 90

– – – Other

21

11

– Other woven fabrics

5515 91

– – Mixed mainly or solely with man-made filaments

5515 91 10

– – – Unbleached or bleached,

21

11

5515 91 30

– – – Printed

21

11

5515 91 90

– – – Other

21

11

5515 92

– – Mixed mainly or solely with wool or fine animal hair

– – – Mixed mainly or solely with carded wool or fine animal hair (woollen)

5515 92 11

– – – – Unbleached or bleached

21

11

5515 92 19

– – – – Other

21

11

– – – Mixed mainly or solely with combed wool or fine animal hair (worsted)

5515 92 91

– – – – Unbleached or bleached

21

11

5515 92 99

– – – – Other

21

11

5515 99

– – Other

5515 99 10

– – – Unbleached or bleached

21

11

5515 99 30

– – – Printed

21

11

5515 99 90

– – – Other

21

11

5516

Woven fabrics of artificial staple fibres

– Containing 85 % or more by weight of artificial staple fibres

5516 11 00

– – Unbleached or bleached

19

11

5516 12 00

– – Dyed

19

11

5516 13 00

– – Of yarns of different colours

19

11

5516 14 00

– – Printed

19

11

– Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with man-made filaments

5516 21 00

– – Unbleached or bleached

19

11

5516 22 00

– – Dyed

19

11

5516 23

– – Of yarns of different colours

5516 23 10

– – – Jacquard fabrics of a width of 140 cm or more (mattress tickings)

19

11

5516 23 90

– – – Other

19

11

5516 24 00

– – Printed

19

11

– Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair

5516 31 00

– – Unbleached or bleached

19

11

5516 32 00

– – Dyed

19

11

5516 33 00

– – Of yarns of different colours

19

11

5516 34 00

– – Printed

19

11

– Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with cotton

5516 41 00

– – Unbleached or bleached

19

11

5516 42 00

– – Dyed

19

11

5516 43 00

– – Of yarns of different colours

19

11

5516 44 00

– – Printed

19

11

– Other

5516 91 00

– – Unbleached or bleached

19

11

5516 92 00

– – Dyed

19

11

5516 93 00

– – Of yarns of different colours

19

11

5516 94 00

– – Printed

19

11

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 No 3401, polishes, creams or similar preparations of heading No 3405, fabric softeners of heading No 3809) where the textile material is present merely as a carrying medium;

(b)

textile products of heading No 5811;

(c)

natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading No 6805);

(d)

agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading No 6814); or

(e)

metal foil on a backing of felt or nonwovens (Section XV).

2.

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

3.

Heading Nos 5602 and 5603 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular).

Heading No 5603 also includes nonwovens in which plastics or rubber forms the bonding substance.

Heading Nos 5602 and 5603 do not, however, cover:

(a)

felt impregnated, coated, covered or laminated with plastics or rubber, containing 50 % or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40);

(b)

nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39 or 40); or

(c)

plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (Chapter 39 or 40).

4.

Heading No 5604 does not cover textile yarn, or strip or the like of heading No 5404 or 5405, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour.

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

5601

Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps

5601 10

– Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding

5601 10 10

– – Of man-made fibres

10

5,3

5601 10 90

– – Of other textile materials

10

3,8

– Wadding; other articles of wadding

5601 21

– – Of cotton

5601 21 10

– – – Absorbent

10

3,8

5601 21 90

– – – Other

10

3,8

5601 22

– – Of man-made fibres

5601 22 10

– – – Rolls of a diameter not exceeding 8 mm

10

3,8

– – – Other

5601 22 91

– – – – Of synthetic fibres

10

5,3

5601 22 99

– – – – Of artificial fibres

10

5,3

5601 29 00

– – Other

10

3,8

5601 30 00

– Textile flock and dust and mill neps

8

3,2

5602

Felt, whether or not impregnated, coated, covered or laminated

5602 10

– Needleloom felt and stitch-bonded fibre fabrics

– – Not impregnated, coated, covered or laminated

– – – Needleloom felt

5602 10 11

– – – – Of jute or other textile bast fibres of heading No 5303

16

6,7

5602 10 19

– – – – Of other textile materials

16

6,7

– – – Stitch-bonded fibre fabrics

5602 10 31

– – – – Of wool or fine animal hair

16

6,7

5602 10 35

– – – – Of coarse animal hair

16

6,7

5602 10 39

– – – – Of other textile materials

16

6,7

5602 10 90

– – Impregnated, coated, covered or laminated

16

6,7

– Other felt, not impregnated, coated, covered or laminated

5602 21 00

– – Of wool or fine animal hair

16

6,7

5602 29

– – Of other textile materials

5602 29 10

– – – Of coarse animal hair

16

6,7

5602 29 90

– – – Of other textile materials

16

6,7

5602 90 00

– Other

16

6,7

5603 00

Nonwovens, whether or not impregnated, coated, covered or laminated

5603 00 10

– Coated or covered

18

6,9

– Other, of a weight per square metre of

5603 00 91

– – 25 g or less

18

6,9

5603 00 93

– – More than 25 g but not exceeding 70 g

18

6,9

5603 00 95

– – More than 70 g but not exceeding 150 g

18

6,9

5603 00 99

– – More than 150 g

18

6,9

5604

Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics

5604 10 00

– Rubber thread and cord, textile covered

15

6,2

5604 20 00

– High tenacity yarn of polyesters, of nylon or other polyamides or of viscose rayon, impregnated or coated

15

9

5604 90 00

– Other

10

6

5605 00 00

Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading No 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal

10

4,9

5606 00

Gimped yarn, and strip and the like of heading No 5404 or 5405, gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn

5606 00 10

– Loop wale-yarn

18

12

– Other

5606 00 91

– – Gimped yarn

16

5,3

5606 00 99

– – Other

16

5,3

5607

Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics

5607 10 00

– Of jute or other textile bast fibres of heading No 5303

16

12

– Of sisal or other textile fibres of the genus Agave

5607 21 00

– – Binder or baler twine

16

12

5607 29

– – Other

5607 29 10

– – – Measuring more than 100 000 decitex

16

12

5607 29 90

– – – Measuring 100 000 decitex or less

16

12

5607 30 00

– Of abaca (Manila hemp or Musa textilis Nee) or other hard (leaf) fibres

16

12

– Of polyethylene or polypropylene

5607 41 00

– – Binder or baler twine

16

12

5607 49

– – Other

– – – Measuring more than 50 000 decitex

5607 49 11

– – – – Plaited

16

12

5607 49 19

– – – – Other

16

12

5607 49 90

– – – Measuring 50 000 decitex or less

16

12

5607 50

– Of other synthetic fibres

– – Of nylon or other polyamides or of polyesters

– – – Measuring more than 50 000 decitex

5607 50 11

– – – – Plaited

16

12

5607 50 19

– – – – Other

16

12

5607 50 30

– – – Measuring 50 000 decitex or less

16

12

5607 50 90

– – Of other synthetic fibres

16

12

5607 90 00

– Other

16

12

5608

Knotted netting of twine, cordage or rope; made-up fishing nets and other made-up nets, of textile materials

– Of man-made textile materials

5608 11

– – Made-up fishing nets

– – – Of nylon or other polyamides

5608 11 11

– – – – Of twine, cordage, rope or cables

19

11

5608 11 19

– – – – Other

19

11

– – – Other

5608 11 91

– – – – Of twine, cordage, rope or cables

19

11

5608 11 99

– – – – Other

19

11

5608 19

– – Other

– – – Made-up nets

– – – – Of nylon or other polyamides

5608 19 11

– – – – – Of twine, cordage, rope or cables

19

11

5608 19 19

– – – – – Other

19

11

– – – – Other

5608 19 31

– – – – – Of twine, cordage, rope or cables

19

11

5608 19 39

– – – – – Other

19

11

– – – Other

5608 19 91

– – – – Of nylon or other polyamides

19

11

5608 19 99

– – – – Other

19

11

5608 90 00

– Other

19

11

5609 00 00

Articles of yarn, strip or the like of heading No 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included

18

5,8

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.

Additional note

1.

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

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

5701

Carpets and other textile floor coverings, knotted, whether or not made up

5701 10

– Of wool or fine animal hair

5701 10 10

– – Containing a total of more than 10 % by weight of silk or of waste silk other than noil

40

8,9

m2

– – Other

5701 10 91

– – – Comprising not more than 350 knots per metre of warp

32 MAX 5 Ecu/m2

9,6 MAX 2,8 Ecu/ m2

m2

5701 10 93

– – – Comprising more than 350 but not more than 500 knots per metre of warp

32 MAX 5 Ecu/m2

9,6 MAX 2,8 Ecu/m2

m2

5701 10 99

– – – Comprising more than 500 knots per metre of warp

32 MAX 5 Ecu/ m2

9,6 MAX 2,8 Ecu/m2

m2

5701 90

– Of other textile materials

5701 90 10

– – Of silk, of waste silk other than noil, of synthetic fibres, of yarn falling within heading No 5605 or of textile materials containing metal threads

40

8,9

m2

5701 90 90

– – Of other textile materials

24

6,9

m2

5702

Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including ‘Kelem’, ‘Schumacks’, ‘Karamanie’ and similar hand-woven rugs

5702 10 00

– ‘Kelem’, ‘Schumacks’, ‘Karamanie’ and similar hand-woven rugs

21

6,3

5702 20 00

– Floor coverings of coconut fibres (coir)

23

8

m2

– Other, of pile construction, not made up

5702 31

– – Of wool or fine animal hair

5702 31 10

– – – Axminster

23

8,9

m2

5702 31 30

– – – Wilton

23

8,9

m2

5702 31 90

– – – Other

23

8,9

m2

5702 32

– – Of man-made textile materials

5702 32 10

– – – Axminster

23

8,9

m2

5702 32 90

– – – Other

23

8,9

m2

5702 39

– – Of other textile materials

5702 39 10

– – – Of cotton

23

8,9

m2

5702 39 90

– – – Other

23

8,9

m2

– Other, of pile construction, made up

5702 41

– – Of wool or fine animal hair

5702 41 10

– – – Axminster

23

8,9

m2

5702 41 90

– – – Other

23

8,9

m2

5702 42

– – Of man-made textile materials

5702 42 10

– – – Axminster

23

8,9

m2

5702 42 90

– – – Other

23

8,9

m2

5702 49

– – Of other textile materials

5702 49 10

– – – Of cotton

23

8,9

m2

5702 49 90

– – – Other

23

8,9

m2

– Other, not of pile construction, not made up

5702 51 00

– – Of wool or fine animal hair

23

8,9

m2

5702 52 00

– – Of man-made textile materials

23

8,9

m2

5702 59 00

– – Of other textile materials

23

8,9

m2

– Other, not of pile construction, made up

5702 91 00

– – Of wool or fine animal hair

23

8,9

m2

5702 92 00

– – Of man-made textile materials

23

8,9

m2

5702 99 00

– – Of other textile materials

23

8,9

m2

5703

Carpets and other textile floor coverings, tufted, whether or not made up

5703 10

– Of wool or fine animal hair

5703 10 10

– – Printed tufted

23

14

m2

5703 10 90

– – Other

23

14

m2

5703 20

– Of nylon or other polyamides

– – Printed tufted

5703 20 11

– – – Tiles, having a maximum surface area of 0,3 m2

23

14

m2

5703 20 19

– – – Other

23

14

m2

– – Other

5703 20 91

– – – Tiles, having a maximum surface area of 0,3 m2

23

14

m2

5703 20 99

– – – Other

23

14

m2

5703 30

– Of other man-made textile materials

– – Of polypropylene

5703 30 11

– – – Tiles, having a maximum surface area of 0,3 m2

23

14

m2

5703 30 19

– – – Other

23

14

m2

– – Other

– – – Printed tufted

5703 30 51

– – – – Tiles, having a maximum surface area of 0,3 m2

23

14

m2

5703 30 59

– – – – Other

23

14

m2

– – – Other

5703 30 91

– – – – Tiles, having a maximum surface area of 0,3 m2

23

14

m2

5703 30 99

– – – – Other

23

14

m2

5703 90

– Of other textile materials

5703 90 10

– – Tiles, having a maximum surface area of 0,3 m2

23

14

m2

5703 90 90

– – Other

23

14

m2

5704

Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up

5704 10 00

– Tiles, having a maximum surface area of 0,3 m2

16

6,7

m2

5704 90 00

– Other

16

6,7

m2

5705 00

Other carpets and other textile floor coverings, whether or not made up

5705 00 10

– Of wool or fine animal hair

23

8,9

m2

– Of man-made textile materials

5705 00 31

– – Tiles, having a maximum surface area of 0,3 m2

23

8,9

m2

5705 00 39

– – Other

23

8,9

m2

5705 00 90

– Of other textile materials

23

8,9

m2

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 No 5801 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up.

3.

For the purposes of heading No 5803, ‘gauze’ means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass.

4.

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

5.

For the purposes of heading No 5806, the expression ‘narrow woven fabrics’ means:

(a)

woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges;

(b)

tubular woven fabrics of a flattened width not exceeding 30 cm; and

(c)

bias binding with folded edges, of a width when unfolded not exceeding 30 cm.

Narrow woven fabrics with woven fringes are to be classified in heading No 5808.

6.

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

7.

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

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

5801

Woven pile fabrics and chenille fabrics, other than fabrics of heading No 5802 or 5806

5801 10 00

– Of wool or fine animal hair

19

15

– Of cotton

5801 21 00

– – Uncut weft pile fabrics

18

10

5801 22 00

– – Cut corduroy

19

15

5801 23 00

– – Other weft pile fabrics

19

15

5801 24 00

– – Warp pile fabrics, épinglé (uncut)

19

15

5801 25 00

– – Warp pile fabrics, cut

19

15

5801 26 00

– – Chenille fabrics

19

15

– Of man-made fibres

5801 31 00

– – Uncut weft pile fabrics

21

11

5801 32 00

– – Cut corduroy

19

15

5801 33 00

– – Other weft pile fabrics

19

15

5801 34 00

– – Warp pile fabrics, épinglé (uncut)

19

15

5801 35 00

– – Warp pile fabrics, cut

19

15

5801 36 00

– – Chenille fabrics

19

15

5801 90

– Of other textile materials

5801 90 10

– – Of flax

19

15

5801 90 90

– – Other

19

15

5802

Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading No 5806; tufted textile fabrics, other than products of heading No 5703

– Terry towelling and similar woven terry fabrics, of cotton

5802 11 00

– – Unbleached

18

10

5802 19 00

– – Other

18

10

5802 20 00

– Terry towelling and similar woven terry fabrics, of other textile materials

19

15

5802 30 00

– Tufted textile fabrics

19

15

5803

Gauze, other than narrow fabrics of heading No 5806

5803 10 00

– Of cotton

15

5,8

5803 90

– Of other textile materials

5803 90 10

– – Of silk or silk waste

17

7,2

5803 90 30

– – Of synthetic fibres

21

11

5803 90 50

– – Of artificial fibres

19

11

5803 90 90

– – Other

21

14

5804

Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs

5804 10

– Tulles and other net fabrics

– – Plain

5804 10 11

– – – Knotted net fabrics

22

6,5

5804 10 19

– – – Other

22

6,5

5804 10 90

– – Other

22

13

– Mechanically made lace

5804 21

– – Of man-made fibres

5804 21 10

– – – Made on mechanical bobbin machines

23

11,5

5804 21 90

– – – Other

23

11,5

5804 29

– – Of other textile materials

5804 29 10

– – – Made on mechanical bobbin machines

23

11,5

5804 29 90

– – – Other

23

11,5

5804 30 00

– Hand-made lace

20

13

5805 00 00

Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up

21

5,6

5806

Narrow woven fabrics, other than goods of heading No 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)

5806 10 00

– Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics

21

6,3

5806 20 00

– Other woven fabrics, containing by weight 5 % or more of elastomeric yarn or rubber thread

18

7,5

– Other woven fabrics

5806 31

– – Of cotton

5806 31 10

– – – With real selvedges

18

7,5

5806 31 90

– – – Other

18

7,5

5806 32

– – Of man-made fibres

5806 32 10

– – – With real selvedges

18

7,5

5806 32 90

– – – Other

18

7,5

5806 39 00

– – Of other textile materials

18

7,5

5806 40 00

– Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)

16

6,2

5807

Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered

5807 10

– Woven

5807 10 10

– – With woven inscription

20

6,2

5807 10 90

– – Other

20

6,2

5807 90

– Other

5807 90 10

– – Of felt or nonwovens

18

6,7

5807 90 90

– – Other

19

12

5808

Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles

5808 10 00

– Braids, in the piece

15

5

5808 90 00

– Other

16

5,3

5809 00 00

Woven fabrics of metal thread and woven fabrics of metallized yarn of heading No 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included

17

5,6

5810

Embroidery in the piece, in strips or in motifs

5810 10

– Embroidery without visible ground

5810 10 10

– – Of a value exceeding 35 ECU/kg (net weight)

17

5,8

5810 10 90

– – Other

17

13

– Other embroidery

5810 91

– – Of cotton

5810 91 10

– – – Of a value exceeding 17,50 ECU/kg (net weight)

17

5,8

5810 91 90

– – – Other

17

7,2

5810 92

– – Of man-made fibres

5810 92 10

– – – Of a value exceeding 17,50 ECU/kg (net weight)

17

5,8

5810 92 90

– – – Other

17

7,2

5810 99

– – Of other textile materials

5810 99 10

– – – Of a value exceeding 17,50 ECU/kg (net weight)

17

5,8

5810 99 90

– – – Other

17

7,2

5811 00 00

Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading No 5810

20

11

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

2.

Heading No 5903 applies to:

(a)

textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than:

(1)

fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;

(2)

products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 and 30 oC (usually Chapter 39);

(3)

products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39);

(4)

fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60);

(5)

plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or

(6)

textile products of heading No 5811;

(b)

fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading No 5604.

3.

For the purposes of heading No 5905, the expression ‘textile wall coverings’ applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).

This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading No 4814) or on a textile backing (generally heading No 5907).

4.

For the purposes of heading No 5906, the expression ‘rubberised textile fabrics’ means:

(a)

textile fabrics impregnated, coated, covered or laminated with rubber:

(i)

weighing not more than 1 500 g/m2;or

(ii)

weighing more than 1 500 g/m2 and containing more than 50 % by weight of textile material;

(b)

fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading No 5604;

(c)

fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre; and

(d)

plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is more than mere reinforcement, other than textile products of heading No 5811.

5.

Heading No 5907 does not apply to:

(a)

fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;

(b)

fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);

(c)

fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments. However, imitation pile fabrics remain classified in this heading;

(d)

fabrics finished with normal dressings having a basis of amylaceous or similar substances;

(e)

wood veneered on a backing of textile fabrics (heading No 4408);

(f)

natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading No 6805);

(g)

agglomerated or reconstituted mica, on a backing of textile fabrics (heading No 6814); or

(h)

metal foil on a backing of textile fabrics (Section XV).

6.

Heading No 5910 does not apply to:

(a)

transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or

(b)

transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading No 4010).

7.

Heading No 5911 applies to the following goods, which do not fall in any other heading of Section XI:

(a)

textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of heading Nos 5908 to 5910), the following only:

(i)

textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes;

(ii)

bolting cloth;

(iii)

straining cloth of a kind used in oil presses or the like, of textile material or of human hair;

(iv)

fiat woven textile fabric with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;

(v)

textile fabrics reinforced with metal, of a kind used for technical purposes;

(vi)

cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;

(b)

textile articles (other than those of heading Nos 5908 to 5910) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts).

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

5901

Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations

5901 10 00

– Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like

18

6,5

5901 90 00

– Other

18

6,5

5902

Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon

5902 10

– Of nylon or other polyamides

5902 10 10

– – Impregnated with rubber

18

5,6

5902 10 90

– – Other

20

11

5902 20

– Of polyesters

5902 20 10

– – Impregnated with rubber

18

5,6

5902 20 90

– – Other

20

11

5902 90

– Other

5902 90 10

– – Impregnated with rubber

18

5,6

5902 90 90

– – Other

20

11

5903

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902

5903 10

– With polyvinyl chloride

5903 10 10

– – Impregnated

18

12

5903 10 90

– – Coated, covered or laminated

18

12

5903 20

– With polyurethane

5903 20 10

– – Impregnated

18

12

5903 20 90

– – Coated, covered or laminated

18

12

5903 90

– Other

5903 90 10

– – Impregnated

18

12

– – Coated, covered or laminated

5903 90 91

– – – With cellulose derivatives or other plastics, with the fabric forming the right side

18

12

5903 90 99

– – – Other

18

2

5904

Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape

5904 10 00

– Linoleum

20

5,3

m2

– Other

5904 91

– – With a base consisting of needleloom felt or nonwovens

5904 91 10

– – – With a base consisting of needleloom felt

20

5,3

m2

5904 91 90

– – – With a base consisting of nonwovens

20

5,3

m2

5904 92 00

– – With other textile base

20

5,3

m2

5905 00

Textile wall coverings

5905 00 10

– Consisting of parallel yarns, fixed on a backing of any material

18

5,8

– Other

– – Of flax

5905 00 31

– – – Unbleached

21

14

5905 00 39

– – – Other

21

14

5905 00 50

– – Of jute

23

8,8

5905 00 70

– – Of man-made fibres

20

11

5905 00 90

– – Other

16

6

5906

Rubberized textile fabrics, other than those of heading No 5902

5906 10

– Adhesive tape of a width not exceeding 20 cm

5906 10 10

– – Of a width not exceeding 10 cm

16

4,6

5906 10 90

– – Of a width exceeding 10 cm but not exceeding 20 cm

16

4,6

– Other

5906 91 00

– – Knitted or crocheted

18

6,5

5906 99

– – Other

5906 99 10

– – – Fabrics mentioned in note 4 (c) to this chapter

15

12

5906 99 90

– – – Other

18

5,6

5907 00 00

Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like

4,9

(25)

5908 00 00

Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated

17

5,6

5909 00

Textile hose-piping and similar textile tubing, with or without lining, armour or accessories of other materials

5909 00 10

– Of synthetic fibres

19

6,5

5909 00 90

– Of other textile materials

19

6,5

5910 00 00

Transmission or conveyor belts or belting, of textile material, whether or not reinforced with metal or other material

14

5,1

5911

Textile products and articles, for technical uses, specified in note 7 to this chapter

5911 10 00

– Textile fabrics, felt and felt-lined woven fabrics, combined with one or more layers of rubber, leather or other material, of a kind used for card clothing, and similar fabric for other technical uses

13

5,3

5911 20 00

– Bolting cloth, whether or not made up (88)

16

4,6

– Textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement)

5911 31

– – Weighing less than 650 g/m2

– – – Of silk or man-made fibres

5911 31 11

– – – – Woven fabrics, felted or not, of synthetic fibres, of a kind used in paper-making machines

15

5,8

m2

5911 31 19

– – – – Other

15

5,8

5911 31 90

– – – Of other textile materials

15

4,4

5911 32

– – Weighing 650 g/m2 or more

5911 32 10

– – – Of silk or man-made fibres

15

5,8

5911 32 90

– – – Of other textile materials

15

4,4

5911 40 00

– Straining cloth of a kind used in oil presses or the like, including that of human hair

16

6

5911 90

– Other

5911 90 10

– – Of felt

16

6

5911 90 90

– – Other

16

6

CHAPTER 60

KNITTED OR CROCHETED FABRICS

Notes

1.

This chapter does not cover:

(a)

crochet lace of heading No 5804;

(b)

labels, badges and similar articles, knitted or crocheted, of heading No 5807; or

(c)

knitted or crocheted fabrics, impregnated, coated, covered or laminated of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading No 6001.

2.

This chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.

3.

Throughout the nomenclature any reference to ‘knitted goods’ includes a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn.

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

6001

Pile fabrics, including ‘long pile’ fabrics and terry fabrics, knitted or crocheted

6001 10 00

– ‘Long pile’ fabrics

20

12

– Looped pile fabrics

6001 21 00

– – Of cotton

19

12

6001 22 00

– – Of man-made fibres

20

12

6001 29

– – Of other textile materials

6001 29 10

– – – Of wool or fine animal hair

16

12

6001 29 90

– – – Other

19

12

– Other

6001 91

– – Of cotton

6001 91 10

– – – Unbleached or bleached

19

12

6001 91 30

– – – Dyed

19

12

6001 91 50

– – – Of yarns of different colours

19

12

6001 91 90

– – – Printed

19

12

6001 92

– – Of man-made fibres

6001 92 10

– – – Unbleached or bleached

20

12

6001 92 30

– – – Dyed

20

12

6001 92 50

– – – Of yarns of different colours

20

12

6001 92 90

– – – Printed

20

12

6001 99

– – Of other textile materials

6001 99 10

– – – Of wool or fine animal hair

16

12

6001 99 90

– – – Other

19

12

6002

Other knitted or crocheted fabrics

6002 10

– Of a width not exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread

6002 10 10

– – Containing by weight 5 % or more of elastomeric yarn, but not containing rubber thread

20

12

6002 10 90

– – Other

18

6,5

6002 20

– Other, of a width not exceeding 30 cm

6002 20 10

– – Of wool or fine animal hair

16

12

– – Of synthetic fibres

6002 20 31

– – – Raschel lace

20

12

6002 20 39

– – – Other

20

12

6002 20 50

– – Of artificial fibres

20

12

6002 20 70

– – Of cotton

19

12

6002 20 90

– – Other

19

12

6002 30

– Of a width exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread

6002 30 10

– – Containing by weight 5 % or more of elastomeric yarn, but not containing rubber thread

20

12

6002 30 90

– – Other

18

6,5

– Other fabrics, warp knit (including those made on galloon knitting machines)

6002 41 00

– – Of wool or fine animal hair

16

12

6002 42

– – Of cotton

6002 42 10

– – – Unbleached or bleached

19

12

6002 42 30

– – – Dyed

19

12

6002 42 50

– – – Of yarns of different colours

19

12

6002 42 90

– – – Printed

19

12

6002 43

– – Of man-made fibres

– – – Of synthetic fibres

6002 43 11

– – – – For curtains, including net curtain fabric

20

12

6002 43 19

– – – – Raschel lace

20

12

– – – – Other

6002 43 31

– – – – – Unbleached or bleached

20

12

6002 43 33

– – – – – Dyed

20

12

6002 43 35

– – – – – Of yarns of different colours

20

12

6002 43 39

– – – – – Printed

20

12

– – – Of artificial fibres

6002 43 50

– – – – For curtains, including net curtain fabric

20

12

– – – – Other

6002 43 91

– – – – – Unbleached or bleached

20

12

6002 43 93

– – – – – Dyed

20

12

6002 43 95

– – – – – Of yarns of different colours

20

12

6002 43 99

– – – – – Printed

20

12

6002 49 00

– – Other

19

12

– Other

6002 91 00

– – Of wool or fine animal hair

16

12

6002 92

– – Of cotton

6002 92 10

– – – Unbleached or bleached

19

12

6002 92 30

– – – Dyed

19

12

6002 92 50

– – – Of yarns of different colours

19

12

6002 92 90

– – – Printed

19

12

6002 93

– – Of man-made fibres

– – – Of synthetic fibres

6002 93 10

– – – – For curtains, including net curtain fabric

20

12

– – – – Other

6002 93 31

– – – – – Unbleached or bleached

20

12

6002 93 33

– – – – – Dyed

20

12

6002 93 35

– – – – – Of yarns of different colours

20

12

6002 93 39

– – – – – Printed

20

12

– – – Of artificial fibres

6002 93 91

– – – – For curtains, including net curtain fabric

20

12

6002 93 99

– – – – Other

20

12

6002 99 00

– – Other

19

12

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 No 6212;

(b)

worn clothing or other worn articles of heading No 6309; or

(c)

orthopaedic appliances, surgical belts, trusses or the like (heading No 9021).

3.

For the purposes of heading Nos 6103 and 6104:

(a)

The term ‘suit’ means a set of garments composed of two or three pieces made up in identical fabric and comprising:

one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs, and

one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition.

All of the components of a suit must be of the same fabric construction, style, colour and composition; they must also be of corresponding or compatible size. If several separate components to cover the lower part of the body are presented together (for example trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be the trousers, or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.

The term ‘suit’ includes the following sets of garments, whether or not they fulfil all the above conditions:

morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers,

evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind,

dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels;

(b)

The term ‘ensemble’ means a set of garments (other than suits and articles of heading No 6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retail sale, and comprising:

one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and

one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.

All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term ‘ensemble’ does not apply to track suits or ski suits, of heading No 6112.

4.

Heading Nos 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm. Heading No 6105 does not cover sleeveless garments.

5.

For the purposes of heading No 6111:

(a)

The expression ‘babies’ garments and clothing accessories' means articles for young children of a body height not exceeding 86 cm; it also covers babies' napkins;

(b)

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

6.

For the purposes of heading No 6112 ‘ski suits’ means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:

(a)

a ‘ski overall’, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or

(b)

a ‘ski ensemble’, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:

one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and

one pair of trousers whether or not extending above waist level, one pair of breeches or one bib and brace overall.

The ‘ski ensemble’ may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.

All the components of a ‘ski ensemble’ must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.

7.

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

8.

Articles of this chapter which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified within the headings covering women's or girls' garments.

9.

Articles of this chapter may be made of metal thread.

Rate of duty CN code

Description

autonomous (%)

Conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

6101

Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading No 6103

6101 10

– Of wool or fine animal hair

6101 10 10

– – Overcoats, car-coats, capes, cloaks and similar articles

21

14

p/st

6101 10 90

– – Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles

21

14

6101 20

– Of cotton

6101 20 10

– – Overcoats, car-coats, capes, cloaks and similar articles

21

14

p/st

6101 20 90

– – Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles

21

14

6101 30

– Of man-made fibres

6101 30 10

– – Overcoats, car-coats, capes, cloaks and similar articles

21

14

p/st

6101 30 90

– – Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles

21

14

6101 90

– Of other textile materials

6101 90 10

– – Overcoats, car-coats, capes, cloaks and similar articles

21

14

p/st

6101 90 90

– – Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles

21

14

6102

Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading No 6104

6102 10

– Of wool or fine anima) hair

6102 10 10

– – Overcoats, car-coats, capes, cloaks and similar articles

21

14

p/st

6102 10 90

– – Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles

21

14

6102 20

– Of cotton

6102 20 10

– – Overcoats, car-coats, capes, cloaks and similar articles

21

14

p/st

6102 20 90

– – Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles

21

14

6102 30

– Of man-made fibres

6102 30 10

– – Overcoats, car-coats, capes, cloaks and similar articles

21

14

p/st

6102 30 90

– – Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles

21

14

6102 90

– Of other textile materials

6102 90 10

– – Overcoats, car-coats, capes, cloaks and similar articles

21

14

p/st

6102 90 90

– – Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles

21

14

6103

Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted

– Suits

6103 11 00

– – Of wool or fine animal hair

21

14

p/st

6103 12 00

– – Of synthetic fibres

21

14

p/st

6103 19 00

– – Of other textile materials

21

14

p/st

– Ensembles

6103 21 00

– – Of wool or fine animal hair

21

14

p/st

6103 22 00

– – Of cotton

21

14

p/st

6103 23 00

– – Of synthetic fibres

21

14

p/st

6103 29 00

– – Of other textile materials

21

14

p/st

– Jackets and blazers

6103 31 00

– – Of wool or fine animal hair

21

14

p/st

6103 32 00

– – Of cotton

21

14

p/st

6103 33 00

– – Of synthetic fibres

21

14

p/st

6103 39 00

– – Of other textile materials

21

14

p/st

– Trousers, bib and brace overalls, breeches and shorts

6103 41

– – Of wool or fine animal hair

6103 41 10

– – – Trousers and breeches

21

14

p/st

6103 41 90

– – – Other

21

14

6103 42

– – Of cotton

6103 42 10

– – – Trousers and breeches

21

14

p/st

6103 42 90

– – – Other

21

14

6103 43

– – Of synthetic fibres

6103 43 10

– – – Trousers and breeches

21

14

p/st

6103 43 90

– – – Other

21

14

6103 49

– – Of other textile materials

6103 49 10

– – – Trousers and breeches

21

14

p/st

– – – Other

6103 49 91

– – – – Of artificial fibres

21

14

6103 49 99

– – – – Other

21

14

6104

Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted

– Suits

6104 11 00

– – Of wool or fine animal hair

21

14

p/st

6104 12 00

– – Of cotton

21

14

p/st

6104 13 00

– – Of synthetic fibres

21

14

p/st

6104 19 00

– – Of other textile materials

21

14

p/st

– Ensembles

6104 21 00

– – Of wool or fine animal hair

21

14

p/st

6104 22 00

– – Of cotton

21

14

p/st

6104 23 00

– – Of synthetic fibres

21

14

p/st

6104 29 00

– – Of other textile materials

21

14

p/st

– Jackets and blazers

6104 31 00

– – Of wool or fine animal hair

21

14

p/st

6104 32 00

– – Of cotton

21

14

p/st

6104 33 00

– – Of synthetic fibres

21

14

p/st

6104 39 00

– – Of other textile materials

21

14

p/st

– Dresses

6104 41 00

– – Of wool or fine animal hair

21

14

p/st

6104 42 00

– – Of cotton

21

14

p/st

6104 43 00

– – Of synthetic fibres

21

14

p/st

6104 44 00

– – Of artificial fibres

21

14

p/st

6104 49 00

– – Of other textile materials

21

14

p/st

– Skirts and divided skirts

6104 51 00

– – Of wool or fine animal hair

21

14

p/st

6104 52 00

– – Of cotton

21

14

p/st

6104 53 00

– – Of synthetic fibres

21

14

p/st

6104 59 00

– – Of other textile materials

21

14

p/st

– Trousers, bib and brace overalls, breeches and shorts

6104 61

– – Of wool or fine animal hair

6104 61 10

– – – Trousers and breeches

21

14

p/st

6104 61 90

– – – Other

21

14

6104 62

– – Of cotton

6104 62 10

– – – Trousers and breeches

21

14

p/st

6104 62 90

– – – Other

21

14

6104 63

– – Of synthetic fibres

6104 63 10

– – – Trousers and breeches

21

14

p/st

6104 63 90

– – – Other

21

14

6104 69

– – Of other textile materials

6104 69 10

– – – Trousers and breeches

21

14

p/st

– – – Other

6104 69 91

– – – – Of artificial fibres

21

14

6104 69 99

– – – – Of other textile materials

21

14

6105

Men's or boys' shirts, knitted or crocheted

6105 10 00

– Of cotton

21

13

p/st

6105 20

– Of man-made fibres

6105 20 10

– – Of synthetic fibres

21

13

p/st

6105 20 90

– – Of artificial fibres

21

13

p/st

6105 90

– Of other textile materials

6105 90 10

– – Of wool or fine animal hair

21

13

p/st

6105 90 90

– – Of other textile materials

21

13

p/st

6106

Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted

6106 10 00

– Of cotton

21

14

p/st

6106 20 00

– Of man-made fibres

21

14

p/st

6106 90

– Of other textile materials

6106 90 10

– – Of wool or fine animal hair

21

14

p/st

6106 90 30

– – Of silk or silk waste

21

14

p/st

6106 90 50

– – Of flax or of ramie

21

14

p/st

6106 90 90

– – Of other textile materials

21

14

p/st

6107

Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted

– Underpants and briefs

6107 11 00

– – Of cotton

21

13

p/st

6107 12 00

– – Of man-made fibres

21

13

p/st

6107 19 00

– – Of other textile materials

21

13

p/st

– Nightshirts and pyjamas

6107 21 00

– – Of cotton

21

13

p/st

6107 22 00

– – Of man-made fibres

21

13

p/st

6107 29 00

– – Of other textile materials

21

13

p/st

– Other

6107 91 00

– – Of cotton

21

14

6107 92 00

– – Of man-made fibres

21

14

6107 99 00

– – Of other textile materials

21

14

6108

Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles, knitted or crocheted

– Slips and petticoats

6108 11

– – Of man-made fibres

6108 11 10

– – – Of synthetic fibres

21

13

p/st

6108 11 90

– – – Of artificial fibres

21

13

p/st

6108 19

– – Of other textile materials

6108 19 10

– – – Of cotton

21

13

p/st

6108 19 90

– – – Of other textile materials

21

13

p/st

– Briefs and panties

6108 21 00

– – Of cotton

21

13

p/st

6108 22 00

– – Of man-made fibres

21

13

p/st

6108 29 00

– – Of other textile materials

21

13

p/st

– Nightdresses and pyjamas

6108 31

– – Of cotton

6108 31 10

– – – Nightdresses

21

13

p/st

6108 31 90

– – – Pyjamas

21

13

p/st

6108 32

– – Of man-made fibres

– – – Of synthetic fibres

6108 32 11

– – – – Nightdresses

21

13

p/st

6108 32 19

– – – – Pyjamas

21

13

p/st

6108 32 90

– – – Of artificial fibres

21

13

p/st

6108 39 00

– – Of other textile materials

21

13

p/st

– Other

6108 91 00

– – Of cotton

21

14

6108 92 00

– – Of man-made fibres

21

14

6108 99

– – Of other textile materials

6108 99 10

– – – Of wool or fine animal hair

21

14

6108 99 90

– – – Of other textile materials

21

14

6109

T-shirts, singlets and other vests, knitted or crocheted

6109 10 00

– Of cotton

21

13

p/st

6109 90

– Of other textile materials

6109 90 10

– – Of wool or fine animal hair

21

13

p/st

6109 90 30

– – Of man-made fibres

21

13

p/st

6109 90 90

– – Other

21

13

p/st

6110

Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted

6110 10

– Of wool or fine animal hair

6110 10 10

– – Jerseys and pullovers, containing at least 50 % by weight of wool and weighing 600 g or more per article

21

10,5

– – Other

– – – Men's or boys'

6110 10 31

– – – – Of wool

21

14

p/st

6110 10 39

– – – – Of fine animal hair

21

14

p/st

– – – Women's or girls'

6110 10 91

– – – – Of wool

21

14

p/st

6110 10 99

– – – – Of fine animal hair

21

14

p/st

6110 20

– Of cotton

6110 20 10

– – Lightweight fine knit roll, polo or turtle neck jumpers and pullovers

21

13

p/st

– – Other

6110 20 91

– – – Men's or boys'

21

14

p/st

6110 20 99

– – – Women's or girls'

21

14

p/st

6110 30

– Of man-made fibres

6110 30 10

– – Lightweight fine knit roll, polo or turtle neck jumpers and pullovers

21

13

p/st

– – Other

6110 30 91

– – – Men's or boys'

21

14

p/st

6110 30 99

– – – Women's or girls'

21

14

p/st

6110 90

– Of other textile materials

6110 90 10

– – Of flax or ramie

21

14

p/st

6110 90 90

– – Other

21

14

p/st

6111

Babies' garments and clothing accessories, knitted or crocheted

6111 10

– Of wool or fine animal hair

6111 10 10

– – Gloves, mittens and mitts

23

8,9

pa

6111 10 90

– – Other

21

13,4

6111 20

– Of cotton

6111 20 10

– – Gloves, mittens and mitts

23

8,9

pa

6111 20 90

– – Other

21

13, 4

6111 30

– Of synthetic fibres

6111 30 10

– – Gloves, mittens and mitts

23

8,9

pa

6111 30 90

– – Other

21

13,4

6111 90 00

– Of other textile materials

21

13,4

6112

Track suits, ski suits and swimwear, knitted or crocheted

– Track suits

6112 11 00

– – Of cotton

21

14

p/st

6112 12 00

– – Of synthetic fibres

21

14

p/st

6112 19 00

– – Of other textile materials

21

14

p/st

6112 20 00

– Ski suits

21

14

– Men's or boys' swimwear

6112 31

– – Of synthetic fibres

6112 31 10

– – – Containing by weight 5 % or more of rubber thread

20

8

p/st

6112 31 90

– – – Other

21

14

p/st

6112 39

– – Of other textile materials

6112 39 10

– – – Containing by weight 5 % or more of rubber thread

20

8

p/st

6112 39 90

– – – Other

21

14

p/st

– Women's or girls' swimwear

6112 41

– – Of synthetic fibres

6112 41 10

– – – Containing by weight 5 % or more of rubber thread

20

8

p/st

6112 41 90

– – – Other

21

14

p/st

6112 49

– – Of other textile materials

6112 49 10

– – – Containing by weight 5 % or more of rubber thread

20

8

p/st

6112 49 90

– – – Other

21

14

p/st

6113 00

Garments, made up of knitted or crocheted fabrics of heading No 5903, 5906, or 5907

6113 00 10

– Of knitted or crocheted fabrics of heading No 5906

20

8

6113 00 90

– Other

21

14

6114

Other garments, knitted or crocheted

6114 10 00

– Of wool or fine animal hair

21

14

6114 20 00

– Of cotton

21

14

6114 30 00

– Of man-made fibres

21

14

6114 90 00

– Of other textile materials

21

14

6115

Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted

– Panty hose and tights

6115 11 00

– – Of synthetic fibres, measuring per single yarn less than 67 decitex

21

13

p/st

6115 12 00

– – Of synthetic fibres, measuring per single yarn 67 decitex or more

21

13

p/st

6115 19

– – Of other textile materials

6115 19 10

– – – Of wool or fine animal hair

21

13

p/st

6115 19 90

– – – Other

21

13

p/st

6115 20

– Women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex

– – Of synthetic fibres

6115 20 11

– – – Knee-length stockings

22

13

pa

6115 20 19

– – – Other

22

13

pa

6115 20 90

– – Of other textile materials

22

13

pa

– Other

6115 91 00

– – Of wool or fine animal hair

22

13

pa

6115 92 00

– – Of cotton

22

13

pa

6115 93

– – Of synthetic fibres

6115 93 10

– – – Stockings for varicose veins

20

8

pa

6115 93 30

– – – Knee-length stockings (other than stockings for varicose veins)

22

13

pa

– – – Other

6115 93 91

– – – – Women's stockings

22

13

pa

6115 93 99

– – – – Other

22

13

pa

6115 99 00

– – Of other textile materials

22

13

pa

6116

Gloves, mittens and mitts, knitted or crocheted

6116 10

– Gloves impregnated, coated or covered with plastics or rubber

6116 10 10

– – With plastics

23

8,9

pa

6116 10 90

– – With rubber

20

8

pa

– Other

6116 91 00

– – Of wool or fine animal hair

23

8,9

pa

6116 92 00

– – Of cotton

23

8,9

pa

6116 93 00

– – Of synthetic fibres

23

8,9

pa

6116 99 00

– – Of other textile materials

23

8,9

pa

6117

Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories

6117 10 00

– Shawls, scarves, mufflers, mantillas, veils and the like

21

14

6117 20 00

– Ties, bow ties and cravats

21

14

6117 80

– Other accessories

6117 80 10

– – Knitted or crocheted, elasticated or rubberized

20

8

6117 80 90

– – Other

21

14

6117 90 00

– Parts

21

14

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 No 6212).

2.

This chapter does not cover:

(a)

worn clothing or other worn articles of heading No 6309; or

(b)

orthopaedic appliances, surgical belts, trusses or the like (heading No 9021).

3.

For the purposes of heading Nos 6203 and 6204:

(a)

The term ‘suit’ means a set of garments composed of two or three pieces made up in identical fabric and comprising:

one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs, and

one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition.

All of the components of a suit must be of the same fabric construction, style, colour and composition; they must also be of corresponding or compatible size. If several separate components to cover the lower part of the body are presented together (for example, trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be the trousers, or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.

The term ‘suit’ includes the following sets of garments, whether or not they fulfil all the above conditions:

morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers,

evening dress (tailcoat), generally made of black cloth, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind,

dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.

(b)

The term ‘ensemble’ means a set of garments (other than suits and articles of heading No 6207 or 6208) composed of several pieces made up in identical fabric, put up for retail sale, and comprising:

one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and

one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.

All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term ‘ensemble’ does not apply to track suits or ski suits, of heading No 6211.

4.

For the purposes of heading No 6209:

(a)

The expression ‘babies’ garments and clothing accessories' means articles for young children of a body height not exceeding 86 cm; it also covers babies' napkins;

(b)

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

5.

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

6.

For the purposes of heading No 6211, ‘ski suits’ means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:

(a)

a ‘ski overall’, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or

(b)

a ‘ski ensemble’, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:

one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and

one pair of trousers whether or not extending above waist level, one pair of breeches or one bib and brace overall.

The ‘ski ensemble’ may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.

All the components of a ‘ski ensemble’ must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.

7.

Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm, are to be classified as handkerchiefs (heading No 6213). Handkerchiefs of which any side exceeds 60 cm are to be classified within heading No 6214.

8.

Articles of this chapter which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified within the headings covering women's or girls' garments.

9.

Articles of this chapter may be made of metal thread.

Rate of duty CN code

Description

autonomous (%)

conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

6201

Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading No 6203

– Overcoats, raincoats, car-coats, capes, cloaks and similar articles

6201 11 00

– – Of wool or fine animal hair

20

14

p/st

6201 12

– – Of cotton

6201 12 10

– – – Of a weight, per garment, not exceeding 1 kg

20

14

p/st

6201 12 90

– – – Of a weight, per garment, exceeding 1 kg

20

14

p/st

6201 13

– – Of man-made fibres

6201 13 10

– – – Of a weight, per garment, not exceeding 1 kg

20

14

p/st

6201 13 90

– – – Of a weight, per garment, exceeding 1 kg

20

14

p/st

6201 19 00

– – Of other textile materials

20

14

p/st

– Other

6201 91 00

– – Of wool or fine animal hair

20

14

p/st

6201 92 00

– – Of cotton

20

14

p/st

6201 93 00

– – Of man-made fibres

20

14

p/st

6201 99 00

– – Of other textile materials

20

14

p/st

6202

Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading No 6204

– Overcoats, raincoats, car-coats, capes, cloaks and similar articles

6202 11 00

– – Of wool or fine animal hair

20

14

p/st

6202 12

– – Of cotton

6202 12 10

– – – Of a weight, per garment, not exceeding 1 kg

20

14

p/st

6202 12 90

– – – Of a weight, per garment, exceeding 1 kg

20

14

p/st

6202 13

– – Of man-made fibres

6202 13 10

– – – Of a weight, per garment, not exceeding 1 kg

20

14

p/st

6202 13 90

– – – Of a weight, per garment, exceeding 1 kg

20

14

p/st

6202 19 00

– – Of other textile materials

20

14

p/st

– Other

6202 91 00

– – Of wool or fine animal hair

20

14

p/st

6202 92 00

– – Of cotton

20

14

p/st

6202 93 00

– – Of man-made fibres

20

14

p/st

6202 99 00

– – Of other textile materials

20

14

p/st

6203

Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear)

– Suits

6203 11 00

– – Of wool or fine animal hair

20

14

p/st

6203 12 00

– – Of synthetic fibres

20

14

p/st

6203 19

– – Of other textile materials

6203 19 10

– – – Of cotton

20

14

p/st

6203 19 30

– – – Of artificial fibres

20

14

p/st

6203 19 90

– – – Other

20

14

p/st

– Ensembles

6203 21 00

– – Of wool or fine animal hair

20

14

p/st

6203 22

– – Of cotton

6203 22 10

– – – Industrial and occupational

20

14

p/st

6203 22 90

– – – Other

20

14

p/st

6203 23

– – Of synthetic fibres

6203 23 10

– – – Industrial and occupational

20

14

p/st

6203 23 90

– – – Other

20

14

p/st

6203 29

– – Of other textile materials

– – – Of artificial fibres

6203 29 11

– – – – Industrial and occupational

20

14

p/st

6203 29 19

– – – – Other

20

14

p/st

6203 29 90

– – – Other

20

14

p/st

– Jackets and blazers

6203 31 00

– – Of wool or fine animal hair

20

14

p/st

6203 32

– – Of cotton

6203 32 10

– – – Industrial and occupational

20

14

p/st

6203 32 90

– – – Other

20

14

p/st

6203 33

– – Of synthetic fibres

6203 33 10

– – – Industrial and occupational

20

14

p/st

6203 33 90

– – – Other

20

14

p/st

6203 39

– – Of other textile materials

– – – Of artificial fibres

6203 39 11

– – – – Industrial and occupational

20

14

p/st

6203 39 19

– – – – Other

20

14

p/st

6203 39 90

– – – Other

20

14

p/st

– Trousers, bib and brace overalls, breeches and shorts

6203 41

– – Of wool or fine animal hair

6203 41 10

– – – Trousers and breeches

20

14

p/st

6203 41 30

– – – Bib and brace overalls

20

14

p/st

6203 41 90

– – – Other

20

14

p/st

6203 42

– – Of cotton

– – – Trousers and breeches

6203 42 11

– – – – Industrial and occupational

20

14

p/st

– – – – Other

6203 42 31

– – – – – Of denim

20

14

p/st

6203 42 33

– – – – – Of cut corduroy

20

14

p/st

6203 42 35

– – – – – Other

20

14

p/st

– – – Bib and brace overalls

6203 42 51

– – – – Industrial and occupational

20

14

p/st

6203 42 59

– – – – Other

20

14

p/st

6203 42 90

– – – Other

20

14

p/st

6203 43

– – Of synthetic fibres

– – – Trousers and breeches

6203 43 11

– – – – Industrial and occupational

20

14

p/st

6203 43 19

– – – – Other

20

14

p/st

– – – Bib and brace overalls

6203 43 31

– – – – Industrial and occupational

20

14

p/st

6203 43 39

– – – – Other

20

14

p/st

6203 43 90

– – – Other

20

14

p/st

6203 49

– – Of other textile materials

– – – Of artificial fibres

– – – – Trousers and breeches

6203 49 11

– – – – – Industrial and occupational

20

14

p/st

6203 49 19

– – – – – Other

20

14

p/st

– – – – Bib and brace overalls

6203 49 31

– – – – – Industrial and occupational

20

14

p/st

6203 49 39

– – – – – Other

20

14

p/st

6203 49 50

– – – – Other

20

14

p/st

6203 49 90

– – – Other

20

14

p/st

6204

Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear)

– Suits

6204 11 00

– – Of wool or fine animal hair

20

14

p/st

6204 12 00

– – Of cotton

20

14

p/st

6204 13 00

– – Of synthetic fibres

20

14

p/st

6204 19

– – Of other textile materials

6204 19 10

– – – Of artificial fibres

20

14

p/st

6204 19 90

– – – Other

20

14

p/st

– Ensembles

6204 21 00

– – Of wool or fine animal hair

20

14

p/st

6204 22

– – Of cotton

6204 22 10

– – – Industrial and occupational

20

14

p/st

6204 22 90

– – – Other

20

14

p/st

6204 23

– – Of synthetic fibres

6204 23 10

– – – Industrial and occupational

20

14

p/st

6204 23 90

– – – Other

20

14

p/st

6204 29

– – Of other textile materials

– – – Of artificial fibres

6204 29 11

– – – – Industrial and occupational

20

14

p/st

6204 29 19

– – – – Other

20

14

p/st

6204 29 90

– – – Other

20

14

p/st

– Jackets and blazers

6204 31 00

– – Of wool or fine animal hair

20

14

p/st

6204 32

– – Of cotton

6204 32 10

– – – Industrial and occupational

20

14

p/st

6204 32 90

– – – Other

20

14

p/st

6204 33

– – Of synthetic fibres

6204 33 10

– – – Industrial and occupational

20

14

p/st

6204 33 90

– – – Other

20

14

p/st

6204 39

– – Of other textile materials

– – – Of artificial fibres

6204 39 11

– – – – Industrial and occupational

20

14

p/st

6204 39 19

– – – – Other

20

14

p/st

6204 39 90

– – – Other

20

14

p/st

– Dresses

6204 41 00

– – Of wool or fine animal hair

20

14

p/st

6204 42 00

– – Of cotton

20

14

p/st

6204 43 00

– – Of synthetic fibres

20

14

p/st

6204 44 00

– – Of artificial fibres

20

14

p/st

6204 49

– – Of other textile materials

6204 49 10

– – – Of silk or silk waste

20

14

p/st

6204 49 90

– – – Other

20

14

p/st

– Skirts and divided skirts

6204 51 00

– – Of wool or fine animal hair

20

14

p/st

6204 52 00

– – Of cotton

20

14

p/st

6204 53 00

– – Of synthetic fibres

20

14

p/st

6204 59

– – Of other textile materials

6204 59 10

– – – Of artificial fibres

20

14

p/st

6204 59 90

– – – Other

20

14

p/st

– Trousers, bib and brace overalls, breeches and shorts

6204 61

– – Of wool or fine animal hair

6204 61 10

– – – Trousers and breeches

20

14

p/st

6204 61 80

– – – Bib and brace overalls

20

14

p/st

6204 61 90

– – – Other

20

14

p/st

6204 62

– – Of cotton

– – – Trousers and breeches

6204 62 11

– – – – Industrial and occupational

20

14

p/st

– – – – Other

6204 62 31

– – – – – Of denim

20

14

p/st

6204 62 33

– – – – – Of cut corduroy

20

14

p/st

6204 62 35

– – – – – Other

20

14

p/st

– – – Bib and brace overalls

6204 62 51

– – – – Industrial and occupational

20

14

p/st

6204 62 59

– – – – Other

20

14

p/st

6204 62 90

– – – Other

20

14

p/st

6204 63

– – Of synthetic fibres

– – – Trousers and breeches

6204 63 11

– – – – Industrial and occupational

20

14

p/st

6204 63 19

– – – – Other

20

14

p/st

– – – Bib and brace overalls

6204 63 31

– – – – Industrial and occupational

20

14

p/st

6204 63 39

– – – – Other

20

14

p/st

6204 63 90

– – – Other

20

14

p/st

6204 69

– – Of other textile materials

– – – Of artificial fibres

– – – – Trousers and breeches

6204 69 11

– – – – – Industrial and occupational

20

14

p/st

6204 69 19

– – – – – Other

20

14

p/st

– – – – Bib and brace overalls

6204 69 31

– – – – – Industrial and occupational

20

14

p/st

6204 69 39

– – – – – Other

20

14

p/st

6204 69 50

– – – – Other

20

14

p/st

6204 69 90

– – – Other

20

14

p/st

6205

Men's or boys' shirts

6205 10 00

– Of wool or fine animal hair

20

13

p/st

6205 20 00

– Of cotton

20

13

p/st

6205 30 00

– Of man-made fibres

20

13

p/st

6205 90

– Of other textile materials

6205 90 10

– – Of flax or ramie

20

13

p/st

6205 90 90

– – Other

20

13

p/st

6206

Women's or girls' blouses, shirts and shirt-blouses

6206 10 00

– Of silk or silk waste

20

14

p/st

6206 20 00

– Of wool or fine animal hair

20

14

p/st

6206 30 00

– Of cotton

20

14

p/st

6206 40 00

– Of man-made fibres

20

14

p/st

6206 90

– Of other textile materials

6206 90 10

– – Of flax or ramie

20

14

p/st

6206 90 90

– – Other

20

14

p/st

6207

Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles

– Underpants and briefs

6207 11 00

– – Of cotton

20

13

p/st

6207 19 00

– – Of other textile materials

20

13

p/st

– Nightshirts and pyjamas

6207 21 00

– – Of cotton

20

13

p/st

6207 22 00

– – Of man-made fibres

20

13

p/st

6207 29 00

– – Of other textile materials

20

13

p/st

– Other

6207 91 00

– – Of cotton

20

14

6207 92 00

– – Of man-made fibres

20

14

6207 99 00

– – Of other textile materials

20

14

6208

Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negligés, bathrobes, dressing gowns and similar articles

– Slips and petticoats

6208 11 00

– – Of man-made fibres

22

13

p/st

6208 19

– – Of other textile materials

6208 19 10

– – – Of cotton

22

13

p/st

6208 19 90

– – – Other

22

13

p/st

– Nightdresses and pyjamas

6208 21 00

– – Of cotton

22

13

p/st

6208 22 00

– – Of man-made fibres

22

13

p/st

6208 29 00

– – Of other textile materials

22

13

p/st

– Other

6208 91

– – Of cotton

6208 91 10

– – – Negligés, bathrobes, dressing gowns and similar articles

20

14

6208 91 90

– – – Other

20

14

6208 92

– – Of man-made fibres

6208 92 10

– – – Negligés, bathrobes, dressing gowns and similar articles

20

14

6208 92 90

– – – Other

20

14

6208 99 00

– – Of other textile materials

20

14

6209

Babies' garments and clothing accessories

6209 10 00

– Of wool or fine animal hair

22

10,5

6209 20 00

– Of cotton

22

10,5

6209 30 00

– Of synthetic fibres

22

10,5

6209 90 00

– Of other textile materials

22

10,5

6210

Garments, made up of fabrics of heading No 5602, 5603, 5903, 5906 or 5907

6210 10

– Of fabrics of heading No 5602 or 5603

6210 10 10

– – Of fabrics of heading No 5602

20

14

– – Of fabrics of heading No 5603

6210 10 91

– – – In sterile packs

20

14

6210 10 99

– – – Other

20

14

6210 20 00

– Other garments, of the type described in subheadings 6201 11 to 6201 19

20

14

6210 30 00

– Other garments, of the type described in subheadings 6202 11 to 6202 19

20

14

6210 40 00

– Other men's or boys' garments

20

14

6210 50 00

– Other women's or girls' garments

20

14

6211

Track suits, ski suits and swimwear; other garments

– Swimwear

6211 11 00

– – Men's or boys'

20

14

p/st

6211 12 00

– – Women's or girls'

20

14

p/st

6211 20 00

– Ski suits

20

14

p/st

– Other garments, men's or boys'

6211 31 00

– – Of wool or fine animal hair

20

14

6211 32

– – Of cotton

6211 32 10

– – – Industrial and occupational clothing

20

14

6211 32 90

– – – Other

20

14

6211 33

– – Of man-made fibres

6211 33 10

– – – Industrial and occupational clothing

20

14

6211 33 90

– – – Other

20

14

6211 39 00

– – Of other textile materials

20

14

– Other garments, women's or girls'

6211 41 00

– – Of wool or fine animal hair

20

14

6211 42

– – Of cotton

6211 42 10

– – – Aprons, overalls, smock-overalls and other industrial and occupational clothing (whether or not also suitable for domestic use)

20

14

6211 42 90

– – – Other

20

14

6211 43

– – Of man-made fibres

6211 43 10

– – – Aprons, overalls, smock-overalls and other industrial and occupational clothing (whether or not also suitable for domestic use)

20

14

6211 43 90

– – – Other

20

14

6211 49 00

– – Of other textile materials

20

14

6212

Brassières, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted

6212 10 00

– Brassières

21

6,5

p/st

6212 20 00

– Girdles and panty-girdles

21

6,5

p/st

6212 30 00

– Corselettes

21

6,5

p/st

6212 90 00

– Other

21

6,5

6213

Handkerchiefs

6213 10 00

– Of silk or silk waste

20

10

p/st

6213 20 00

– Of cotton

20

10

p/st

6213 90 00

– Of other textile materials

20

10

p/st

6214

Shawls, scarves, mufflers, mantillas, veils and the like

6214 10 00

– Of silk or silk waste

21

8

p/st

6214 20 00

– Of wool or fine animal hair

21

8

p/st

6214 30 00

– Of synthetic fibres

21

8

p/st

6214 40 00

– Of artificial fibres

21

8

p/st

6214 90

– Of other textile materials

6214 90 10

– – Of cotton

21

8

p/st

6214 90 90

– – Other

21

8

p/st

6215

Ties, bow ties and cravats

6215 10 00

– Of silk or silk waste

21

6,3

p/st

6215 20 00

– Of man-made fibres

21

6,3

p/st

6215 90 00

– Of other textile materials

21

6,3

p/st

6216 00 00

Gloves, mittens and mitts

21

7,6

6217

Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading No 6212

6217 10 00

– Accessories

21

6,3

6217 90 00

– Parts

20

14

CHAPTER 63

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

Notes

1.

Sub-chapter I applies only to made-up articles, of any textile fabric.

2.

Sub-chapter I does not cover:

(a)

goods of Chapters 56 to 62; or

(b)

worn clothing or other worn articles of heading No 6309.

3.

Heading No 6309 applies only to the following goods:

(a)

articles of textile materials:

(i)

clothing and clothing accessories, and parts thereof;

(ii)

blankets and travelling rugs;

(iii)

bed linen, table linen, toilet linen and kitchen linen;

(iv)

furnishing articles, other than carpets of heading Nos 5701 to 5705 and tapestries of heading No 5805;

(b)

footwear and headgear of any material other than asbestos.

In order to be classified within this heading, the articles mentioned above must comply with both of the following requirements:

(i)

they must show signs of appreciable wear, and

(ii)

they must be presented in bulk or in bales, sacks or similar packings.

Rate of duty CN code

Description

autonomous (%)

conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

I.OTHER MADE UP TEXTILE ARTICLES

6301

Blankets and travelling rugs

6301 10 00

– Electric blankets

19

6,9

p/st

6301 20

– Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair

6301 20 10

– – Knitted or crocheted

20

12

p/st

– – Other

6301 20 91

– – – Wholly of wool or fine animal hair

19

14

p/st

6301 20 99

– – – Other

19

14

p/st

6301 30

– Blankets (other than electric blankets) and travelling rugs, of cotton

6301 30 10

– – Knitted or crocheted

20

12

p/st

6301 30 90

– – Other

19

7,5

p/st

6301 40

– Blankets (other than electric blankets) and travelling rugs, of synthetic fibres

6301 40 10

– – Knitted or crocheted

20

12

p/st

6301 40 90

– – Other

19

14

p/st

6301 90

– Other blankets and travelling rugs

6301 90 10

– – Knitted or crocheted

20

12

p/st

6301 90 90

– – Other

19

14

p/st

6302

Bed linen, table linen, toilet linen and kitchen linen

6302 10

– Bed linen, knitted or crocheted

6302 10 10

– – Of cotton

20

12

6302 10 90

– – Of other textile materials

20

12

– Other bed linen, printed

6302 21 00

– – Of cotton

22

13

6302 22

– – Of man-made fibres

6302 22 10

– – – Nonwovens

18

6,9

6302 22 90

– – – Other

22

13

6302 29

– – Of other textile materials

6302 29 10

– – – Of flax or ramie

22

13

6302 29 90

– – – Of other textile materials

22

13

– Other bed linen

6302 31

– – Of cotton

6302 31 10

– – – Mixed with flax

22

13

6302 31 90

– – – Other

22

13

6302 32

– – Of man-made fibres

6302 32 10

– – – Nonwovens

18

6,9

6302 32 90

– – – Other

22

13

6302 39

– – Of other textile materials

6302 39 10

– – – Of flax

22

13

6302 39 30

– – – Of ramie

22

13

6302 39 90

– – – Of other textile materials

22

13

13

6302 40 00

– Table linen, knitted or crocheted

20

12

– Other table linen

6302 51

– – Of cotton

6302 51 10

– – – Mixed with flax

22

13

6302 51 90

– – – Other

22

13

6302 52 00

– – Of flax

22

13

6302 53

– – Of man-made fibres

6302 53 10

– – – Nonwovens

18

6,9

6302 53 90

– – – Other

22

13

6302 59 00

– – Of other textile materials

22

13

6302 60 00

– Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton

22

13

– Other

6302 91

– – Of cotton

6302 91 10

– – – Mixed with flax

22

13

6302 91 90

– – – Other

22

13

6302 92 00

– – Of flax

22

13

6302 93

– – Of man-made fibres

6302 93 10

– – – Nonwovens

18

6,9

6302 93 90

– – – Other

22

13

6302 99 00

– – Of other textile materials

22

13

6303

Curtains (including drapes) and interior blinds; curtain or bed valances

– Knitted or crocheted

6303 11 00

– – Of cotton

20

12

6303 12 00

– – Of synthetic fibres

20

12

6303 19 00

– – Of other textile materials

20

12

– Other

6303 91 00

– – Of cotton

22

13

6303 92

– – Of synthetic fibres

6303 92 10

– – – Nonwovens

18

6,9

6303 92 90

– – – Other

22

13

6303 99

– – Of other textile materials

6303 99 10

– – – Nonwovens

18

6,9

6303 99 90

– – – Other

22

13

6304

Other furnishing articles, excluding those of heading No 9404

– Bedspreads

6304 11 00

– – Knitted or crocheted

20

12

6304 19

– – Other

6304 19 10

– – – Of cotton

22

13

6304 19 30

– – – Of flax or ramie

22

13

6304 19 90

– – – Of other textile materials

22

13

– Other

6304 91 00

– – Knitted or crocheted

20

12

6304 92 00

– – Not knitted or crocheted, of cotton

22

13

6304 93 00

– – Not knitted or crocheted, of synthetic fibres

22

13

6304 99 00

– – Not knitted or crocheted, of other textile materials

22

13

6305

Sacks and bags, of a kind used for the packing of goods

6305 10

– Of jute or of other textile bast fibres of heading No 5303

6305 10 10

– – Used

11

5,3

6305 10 90

– – Other

23

8,6

6305 20 00

– Of cotton

19

7,2

– Of man-made textile materials

6305 31

– – Of polyethylene or polypropylene strip or the like

6305 31 10

– – – Knitted or crocheted

20

12

– – – Other

6305 31 91

– – – – Of fabric weighing 120 g/m2 or less

19

7,2

6305 31 99

– – – – Of fabric weighing more than 120 g/m2

19

7,2

6305 39 00

– – Other

19

7,2

6305 90 00

– Of other textile materials

19

6,2

6306

Tarpaulins, sails for boats, sailboards or landcraft, awnings, sunblinds, tents and camping goods

– Tarpaulins, awnings and sunblinds

6306 11 00

– – Of cotton

19

14

6306 12 00

– – Of synthetic fibres

19

14

6306 19 00

– – Of other textile materials

19

14

– Tents

6306 21 00

– – Of cotton

19

14

6306 22 00

– – Of synthetic fibres

19

14

6306 29 00

– – Of other textile materials

19

14

– Sails

6306 31 00

– – Of synthetic fibres

19

14

6306 39 00

– – Of other textile materials

19

14

– Pneumatic mattresses

6306 41 00

– – Of cotton

19

14

p/st

6306 49 00

– – Of other textile materials

19

14

p/st

– Other

6306 91 00

– – Of cotton

19

14

6306 99 00

– – Of other textile materials

19

14

6307

Other made up articles, including dress patterns

6307 10

– Floor-cloths, dish-cloths, dusters and similar cleaning cloths

6307 10 10

– – Knitted or crocheted

20

12

6307 10 30

– – Nonwovens

18

6,9

6307 10 90

– – Other

21

7,7

6307 20 00

– Life-jackets and life-belts

21

6,3

6307 90

– Other

6307 90 10

– – Knitted or crocheted

20

12

– – Other

6307 90 91

– – – Of felt

21

6,3

6307 90 99

– – – Other

21

6,3

II.SETS

6308 00 00

Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale

19

13

III.WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS

6309 00 00

Worn clothing and other worn articles

18

5,3

6310

Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials

6310 10

– Sorted

6310 10 10

– – Of wool or fine or coarse animal hair

Free

Free

6310 10 30

– – Of flax or cotton

Free

Free

6310 10 90

– – Of other textile materials

Free

Free

6310 90 00

– Other

Free

Free

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)

footwear without applied soles, of textile material (Chapter 61 or 62);

(b)

worn footwear of heading No 6309;

(c)

articles of asbestos (heading No 6812);

(d)

orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading No 9021); or

(e)

toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).

2.

For the purposes of heading No 6406, the expression ‘parts’ does not include pegs, boot protectors, eyelets, boot hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading No 9606.

3.

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

4.

Subject to note 3 to this chapter:

(a)

the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;

(b)

the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.

Subheading note

1.

For the purposes of subheadings 6402 11, 6402 19, 6403 11, 6403 19 and 6404 11, the expression ‘sports footwear’ applies only to:

(a)

footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;

(b)

skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes.

Rate of duty CN code

Description

autonomous (%)

conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

6401

Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes

6401 10

– Footwear incorporating a protective metal toe-cap

6401 10 10

– – With uppers of rubber

20

20

pa

6401 10 90

– – With uppers of plastics

20

20

pa

– Other footwear

6401 91

– – Covering the knee

6401 91 10

– – – With uppers of rubber

20

20

pa

6401 91 90

– – – With uppers of plastics

20

20

pa

6401 92

– – Covering the ankle but not covering the knee

6401 92 10

– – – With uppers of rubber

20

20

pa

6401 92 90

– – – With uppers of plastics

20

20

pa

6401 99

– – Other

6401 99 10

– – – With uppers of rubber

20

20

pa

6401 99 90

– – – With uppers of plastics

20

20

pa

6402

Other footwear with outer soles and uppers of rubber or plastics

– Sports footwear

6402 11 00

– – Ski-boots and cross-country ski footwear

20

20

pa

6402 19 00

– – Other

20

20

pa

6402 20 00

– Footwear with upper straps or thongs assembled to the sole by means of plugs

20

20

pa

6402 30

– Other footwear, incorporating a protective metal toe-cap

6402 30 10

– – With uppers of rubber

20

20

pa

6402 30 90

– – With uppers of plastics

20

20

pa

– Other footwear

6402 91

– – Covering the ankle

6402 91 10

– – – With uppers of rubber

20

20

pa

6402 91 90

– – – With uppers of plastics

20

20

pa

6402 99

– – Other

6402 99 10

– – – With uppers of rubber

20

20

pa

– – – With uppers of plastics

– – – – Footwear with a vamp made of straps or which has one or more pieces cut out

6402 99 31

– – – – – With sole and heel combined having a height of more than 3 cm

20

20

pa

6402 99 39

– – – – – Other

20

20

pa

6402 99 50

– – – – Slippers and other house footwear

20

20

pa

– – – – Other, with in-soles of a length

6402 99 91

– – – – – Of less than 24 cm

20

20

pa

– – – – – Of 24 cm or more

6402 99 95

– – – – – – For men

20

20

pa

6402 99 99

– – – – – – For women

20

20

pa

6403

Footwear with outer soles of rubber, plastics leather or composition leather and uppers of leather

– Sports footwear

6403 11 00

– – Ski-boots and cross-country ski footwear

20

8

pa

6403 19 00

– – Other

20

8

pa

6403 20 00

– Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe

20

8

pa

6403 30 00

– Footwear made on a base or platform of wood, not protective of having an inner sole or a metal toe-cap

20

8

pa

6403 40 00

– Other footwear, incorporating a protective metal toe-cap

20

8

pa

– Other footwear with outer soles of leather

6403 51

– – Covering the ankle

– – – Covering the ankle but no part of the calf, with in-soles of a length

6403 51 11

– – – – Of less than 24 cm

20

8

pa

– – – – Of 24 cm or more

6403 51 15

– – – – – For men

20

8

pa

6403 51 19

– – – – – For women

20

8

pa

– – – Other, with in-soles of a length

6403 51 91

– – – – Of less than 24 cm

20

8

pa

– – – – Of 24 cm or more

6403 51 95

– – – – – For men

20

8

pa

6403 51 99

– – – – – For women

20

8

pa

6403 59

– – Other

– – – Footwear with a vamp made of straps or which has one or several pieces cut out

6403 59 11

– – – – With sole and heei combined having a height of more than 3 cm

20

8

pa

– – – – Other, with in-soles of a length

6403 59 31

– – – – – Of less than 24 cm

20

8

pa

– – – – – Of 24 cm or more

6403 59 35

– – – – – – For men

20

8

pa

6403 59 39

– – – – – – For women

20

8

pa

6403 59 50

– – – Slippers and other indoor footwear

20

8

pa

– – – Other, with in-soles of a length

6403 59 91

– – – – Of less than 24 cm

20

8

pa

– – – – Of 24 cm or more

6403 59 95

– – – – – For men

20

8

pa

6403 59 99

– – – – – For women

20

8

pa

– Other footwear

6403 91

– – Covering the ankle

– – – Covering the ankle but no part of the calf, with in-soles of a length

6403 91 11

– – – – Of less than 24 cm

20

8

pa

– – – – Of 24 cm or more

6403 91 15

– – – – – For men

20

8

pa

6403 91 19

– – – – – For women

20

8

pa

– – – Other, with in-soles of a length

6403 91 91

– – – – Of less than 24 cm

20

8

pa

– – – – Of 24 cm or more

6403 91 95

– – – – – For men

20

8

pa

6403 91 99

– – – – – For women

20

8

pa

6403 99

– – Other

– – – Footwear with a vamp made of straps or which has one or several pieces cut out

6403 99 11

– – – – with sole and heel combined having a height of more than 3 cm

20

8

pa

– – – – Other, with in-soles of a length

6403 99 31

– – – – – Of less than 24 cm

20

8

pa

– – – – – Of 24 cm or more

6403 99 35

– – – – – – For men

20

8

pa

6403 99 39

– – – – – – For women

20

8

pa

6403 99 50

– – – Slippers and other indoor footwear

20

8

pa

– – – Other, with in-soles of a length

6403 99 91

– – – – Of less than 24 cm

20

8

pa

– – – – Of 24 cm or more

6403 99 95

– – – – – For men

20

8

pa

6403 99 99

– – – – – For women

20

8

pa

6404

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

– Footwear with outer soles of rubber or plastics

6404 11 00

– – Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like

20

pa

6404 19

– – Other

6404 19 10

– – – Slippers and other indoor footwear

20

pa

6404 19 90

– – – Other

20

pa

6404 20

– Footwear with outer soles of leather or composition leather

6404 20 10

– – Slippers and other indoor footwear

20

20

pa

6404 20 90

– – Other

20

20

pa

6405

Other footwear

6405 10

– With uppers of leather or composition leather

6405 10 10

– – With outer soles of wood or cork

18

5,8

pa

6405 10 90

– – With outer soles of other materials

18

4,9

pa

6405 20

– With uppers of textile materials

6405 20 10

– – With outer soles of wood or cork

18

5,8

pa

– – With outer soles of other materials

6405 20 91

– – – Slippers and other indoor footwear

18

4,9

pa

6405 20 99

– – – Other

18

4,9

pa

6405 90

– Other

6405 90 10

– – With outer soles of rubber, plastics, leather or composition leather

20

(25)

pa

6405 90 90

– – With outer soles of other materials

18

4,9

pa

6406

Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof

6406 10

– Uppers and parts thereof, other than stiffeners

– – Of leather

6406 10 11

– – – Uppers

16

4,6

6406 10 19

– – – Parts of uppers

16

4,6

6406 10 90

– – Of other materials

16

4,6

6406 20

– Outer soles and heels, of rubber or plastics

6406 20 10

– – Of rubber

16

4,6

6406 20 90

– – Of plastics

16

4,6

– Other

6406 91 00

– – Of wood

16

4,6

6406 99

– – Of other materials

6406 99 10

– – – Gaiters, leggings and similar articles and parts thereof

19

6

6406 99 30

– – – Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles

18

5,8

pa

6406 99 50

– – – Removable in-soles and other removable accessories

16

4,6

6406 99 90

– – – Other

16

4,6

CHAPTER 65

HEADGEAR AND PARTS THEREOF

Notes

1.

This chapter does not cover:

(a)

worn headgear of heading No 6309;

(b)

asbestos headgear (heading No 6812); or

(c)

dolls' hats, other toy hats or carnival articles of Chapter 95.

2.

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

Rate of duty CN code

Description

autonomous (%)

conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

6501 00 00

Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt

13

5,1

p/st

6502 00 00

Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed

8

Free

p/st

6503 00

Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 6501, whether or not lined or trimmed

6503 00 10

– Of fur felt or of felt of wool and fur

17

10

p/st

6503 00 90

– Other

16

5,6

p/st

6504 00 00

Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed

11

Free

p/st

6505

Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed

6505 10 00

– Hair-nets

19

6

6505 90

– Other

– – Berets, bonnets, skull-caps, fezzes, tarbooshes and the like

6505 90 11

– – – Of knitted or crocheted material, fulled or felted

19

6

p/st

6505 90 19

– – – Other

19

6

p/st

6505 90 30

– – Peaked caps

19

6

p/st

6505 90 90

– – Other

19

6

6506

Other headgear, whether or not lined or trimmed

6506 10

– Safety headgear

6506 10 10

– – Of plastics

19

6

p/st

6506 10 30

– – Of metal

19

6

p/st

6506 10 90

– – Of other materials

19

6

p/st

– Other

6506 91

– – Of rubber or of plastics

6506 91 10

– – – Of rubber

19

6

p/st

6506 91 90

– – – Of plastics

19

6

p/st

6506 92 00

– – Of furskin

19

6

p/st

6506 99 00

– – Of other materials

19

6

p/st

6507 00 00

Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear

14

4,9

CHAPTER 66

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

Notes

1.

This chapter does not cover:

(a)

measure walking-sticks or the like (heading No 9017);

(b)

firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or

(c)

goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).

2.

Heading No 6603 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading No 6601 or 6602 are to be classified separately and are not to be treated as forming part of those articles.

Rate of duty CN code

Description

autonomous (%)

conventional (%)

Supplementary unit

(1)

(2)

(3)

(4)

(5)

6601

Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)

6601 10 00

– Garden or similar umbrellas

20

8

p/st

– Other

6601 91 00

– – Having a telescopic shaft

20

8

p/st

6601 99

– – Other

6601 99 10

– – – With a cover of textile material

20

8

p/st

6601 99 90

– – – Other

20

8

p/st

6602 00 00

Walking-sticks, seat-sticks, whips, riding-crops and the like

17

4,9

6603

Parts, trimmings and accessories of articles of heading No 6601 or 6602

6603 10 00

– Handles and knobs

17

4,6

6603 20 00

– Umbrella frames, including frames mounted on shafts (sticks)

19

7,7

6603 90 00

– Other

17

7,2

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 No 5911);

(b)

floral motifs of lace, of embroidery or other textile fabric (Section XI);

(c)

foo