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.
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
tariff preference
Combined Nomenclature
Taric
Subject matter:
Common customs tariff
Accession
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)
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
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.
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.
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
(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’.
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).
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’.
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
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.
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
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.
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.
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.
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
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.
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
(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.
—
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.
Article 10
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.
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.
The Council, acting by qualified majority, may take a different decision within the period referred to in paragraph 2.
Article 11
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.
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
Community acts which include the tariff or statistical nomenclature shall be amended accordingly by the Commission.
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/
